id	sid	tid	token	lemma	pos
ftr-483	1	1	florida	florida	PROPN
ftr-483	1	2	tax	tax	PROPN
ftr-483	1	3	review	review	NOUN
ftr-483	1	4	volume	volume	NOUN
ftr-483	1	5	2	2	NUM
ftr-483	1	6	1995	1995	NUM
ftr-483	1	7	number	number	NOUN
ftr-483	1	8	9	9	NUM
ftr-483	1	9	a	a	DET
ftr-483	1	10	consumed	consume	VERB
ftr-483	1	11	income	income	NOUN
ftr-483	1	12	worldthe	worldthe	NOUN
ftr-483	1	13	low	low	ADJ
ftr-483	1	14	income	income	NOUN
ftr-483	1	15	and	and	CCONJ
ftr-483	1	16	prospects	prospect	NOUN
ftr-483	1	17	for	for	ADP
ftr-483	1	18	simplificationreplies	simplificationreplie	NOUN
ftr-483	1	19	to	to	ADP
ftr-483	1	20	professors	professor	NOUN
ftr-483	1	21	fleming	fleming	PROPN
ftr-483	1	22	and	and	CCONJ
ftr-483	1	23	yin	yin	PROPN
ftr-483	1	24	charles	charles	PROPN
ftr-483	1	25	0	0	PROPN
ftr-483	1	26	.	.	PUNCT
ftr-483	2	1	galvin	galvin	PROPN
ftr-483	2	2	*	*	PUNCT
ftr-483	2	3	i.	i.	PROPN
ftr-483	2	4	introduction	introduction	NOUN
ftr-483	2	5	as	as	ADP
ftr-483	2	6	chair	chair	NOUN
ftr-483	2	7	of	of	ADP
ftr-483	2	8	the	the	DET
ftr-483	2	9	committee	committee	NOUN
ftr-483	2	10	on	on	ADP
ftr-483	2	11	tax	tax	NOUN
ftr-483	2	12	structure	structure	NOUN
ftr-483	2	13	and	and	CCONJ
ftr-483	2	14	simplification	simplification	NOUN
ftr-483	2	15	of	of	ADP
ftr-483	2	16	the	the	DET
ftr-483	2	17	section	section	NOUN
ftr-483	2	18	of	of	ADP
ftr-483	2	19	taxation	taxation	NOUN
ftr-483	2	20	of	of	ADP
ftr-483	2	21	the	the	DET
ftr-483	2	22	american	american	PROPN
ftr-483	2	23	bar	bar	PROPN
ftr-483	2	24	association	association	NOUN
ftr-483	2	25	,	,	PUNCT
ftr-483	2	26	i	i	PRON
ftr-483	2	27	invited	invite	VERB
ftr-483	2	28	professors	professor	NOUN
ftr-483	2	29	fleming	fleming	PROPN
ftr-483	2	30	and	and	CCONJ
ftr-483	2	31	yin	yin	PROPN
ftr-483	2	32	to	to	PART
ftr-483	2	33	lead	lead	VERB
ftr-483	2	34	a	a	DET
ftr-483	2	35	discussion	discussion	NOUN
ftr-483	2	36	with	with	ADP
ftr-483	2	37	members	member	NOUN
ftr-483	2	38	of	of	ADP
ftr-483	2	39	the	the	DET
ftr-483	2	40	committee	committee	NOUN
ftr-483	2	41	on	on	ADP
ftr-483	2	42	the	the	DET
ftr-483	2	43	effects	effect	NOUN
ftr-483	2	44	of	of	ADP
ftr-483	2	45	various	various	ADJ
ftr-483	2	46	proposed	propose	VERB
ftr-483	2	47	consumed	consume	VERB
ftr-483	2	48	income	income	NOUN
ftr-483	2	49	tax	tax	NOUN
ftr-483	2	50	models	model	NOUN
ftr-483	2	51	.	.	PUNCT
ftr-483	3	1	splendid	splendid	ADJ
ftr-483	3	2	scholars	scholar	NOUN
ftr-483	3	3	as	as	SCONJ
ftr-483	3	4	they	they	PRON
ftr-483	3	5	are	be	AUX
ftr-483	3	6	,	,	PUNCT
ftr-483	3	7	each	each	PRON
ftr-483	3	8	converted	convert	VERB
ftr-483	3	9	his	his	PRON
ftr-483	3	10	informal	informal	ADJ
ftr-483	3	11	remarks	remark	NOUN
ftr-483	3	12	into	into	ADP
ftr-483	3	13	a	a	DET
ftr-483	3	14	published	publish	VERB
ftr-483	3	15	article	article	NOUN
ftr-483	3	16	.	.	PUNCT
ftr-483	3	17	'	'	PUNCT
ftr-483	4	1	meanwhile	meanwhile	ADV
ftr-483	4	2	,	,	PUNCT
ftr-483	4	3	the	the	DET
ftr-483	4	4	airwaves	airwave	NOUN
ftr-483	4	5	have	have	AUX
ftr-483	4	6	been	be	AUX
ftr-483	4	7	surfeited	surfeit	VERB
ftr-483	4	8	with	with	ADP
ftr-483	4	9	talk	talk	NOUN
ftr-483	4	10	shows	show	NOUN
ftr-483	4	11	,	,	PUNCT
ftr-483	4	12	interviews	interview	NOUN
ftr-483	4	13	,	,	PUNCT
ftr-483	4	14	and	and	CCONJ
ftr-483	4	15	panel	panel	NOUN
ftr-483	4	16	discussions	discussion	NOUN
ftr-483	4	17	dealing	deal	VERB
ftr-483	4	18	ad	ad	NOUN
ftr-483	4	19	nauseam	nauseam	NOUN
ftr-483	4	20	with	with	ADP
ftr-483	4	21	flat	flat	ADJ
ftr-483	4	22	,	,	PUNCT
ftr-483	4	23	and	and	CCONJ
ftr-483	4	24	flatter	flatter	NOUN
ftr-483	4	25	,	,	PUNCT
ftr-483	4	26	taxes	taxis	NOUN
ftr-483	4	27	,	,	PUNCT
ftr-483	4	28	a	a	DET
ftr-483	4	29	consumed	consume	VERB
ftr-483	4	30	income	income	NOUN
ftr-483	4	31	tax	tax	NOUN
ftr-483	4	32	,	,	PUNCT
ftr-483	4	33	a	a	DET
ftr-483	4	34	national	national	ADJ
ftr-483	4	35	sales	sale	NOUN
ftr-483	4	36	tax	tax	NOUN
ftr-483	4	37	,	,	PUNCT
ftr-483	4	38	and	and	CCONJ
ftr-483	4	39	various	various	ADJ
ftr-483	4	40	proposals	proposal	NOUN
ftr-483	4	41	for	for	ADP
ftr-483	4	42	taxation	taxation	NOUN
ftr-483	4	43	of	of	ADP
ftr-483	4	44	business	business	NOUN
ftr-483	4	45	income	income	NOUN
ftr-483	4	46	.	.	PUNCT
ftr-483	5	1	the	the	DET
ftr-483	5	2	general	general	ADJ
ftr-483	5	3	obfuscation	obfuscation	NOUN
ftr-483	5	4	of	of	ADP
ftr-483	5	5	important	important	ADJ
ftr-483	5	6	and	and	CCONJ
ftr-483	5	7	critical	critical	ADJ
ftr-483	5	8	issues	issue	NOUN
ftr-483	5	9	often	often	ADV
ftr-483	5	10	seems	seem	VERB
ftr-483	5	11	intentionally	intentionally	ADV
ftr-483	5	12	deliberate	deliberate	ADJ
ftr-483	5	13	,	,	PUNCT
ftr-483	5	14	and	and	CCONJ
ftr-483	5	15	in	in	ADP
ftr-483	5	16	any	any	DET
ftr-483	5	17	case	case	NOUN
ftr-483	5	18	,	,	PUNCT
ftr-483	5	19	however	however	ADV
ftr-483	5	20	presented	present	VERB
ftr-483	5	21	,	,	PUNCT
ftr-483	5	22	does	do	VERB
ftr-483	5	23	little	little	ADJ
ftr-483	5	24	to	to	PART
ftr-483	5	25	inform	inform	VERB
ftr-483	5	26	the	the	DET
ftr-483	5	27	public	public	NOUN
ftr-483	5	28	.	.	PUNCT
ftr-483	6	1	of	of	ADP
ftr-483	6	2	all	all	DET
ftr-483	6	3	the	the	DET
ftr-483	6	4	issues	issue	NOUN
ftr-483	6	5	we	we	PRON
ftr-483	6	6	have	have	VERB
ftr-483	6	7	on	on	ADP
ftr-483	6	8	our	our	PRON
ftr-483	6	9	national	national	ADJ
ftr-483	6	10	platter	platter	NOUN
ftr-483	6	11	-	-	PUNCT
ftr-483	6	12	abortion	abortion	NOUN
ftr-483	6	13	,	,	PUNCT
ftr-483	6	14	gun	gun	NOUN
ftr-483	6	15	control	control	NOUN
ftr-483	6	16	,	,	PUNCT
ftr-483	6	17	educational	educational	ADJ
ftr-483	6	18	policy	policy	NOUN
ftr-483	6	19	,	,	PUNCT
ftr-483	6	20	crime	crime	NOUN
ftr-483	6	21	in	in	ADP
ftr-483	6	22	the	the	DET
ftr-483	6	23	streets	street	NOUN
ftr-483	6	24	-	-	PUNCT
ftr-483	6	25	taxation	taxation	NOUN
ftr-483	6	26	is	be	AUX
ftr-483	6	27	the	the	DET
ftr-483	6	28	most	most	ADV
ftr-483	6	29	emotionally	emotionally	ADV
ftr-483	6	30	supercharged	supercharge	VERB
ftr-483	6	31	because	because	SCONJ
ftr-483	6	32	it	it	PRON
ftr-483	6	33	affects	affect	VERB
ftr-483	6	34	us	we	PRON
ftr-483	6	35	all	all	PRON
ftr-483	6	36	.	.	PUNCT
ftr-483	7	1	we	we	PRON
ftr-483	7	2	all	all	PRON
ftr-483	7	3	pay	pay	VERB
ftr-483	7	4	taxes	taxis	NOUN
ftr-483	7	5	,	,	PUNCT
ftr-483	7	6	direct	direct	ADJ
ftr-483	7	7	and	and	CCONJ
ftr-483	7	8	indirect	indirect	ADJ
ftr-483	7	9	;	;	PUNCT
ftr-483	7	10	taxes	taxis	NOUN
ftr-483	7	11	pervade	pervade	VERB
ftr-483	7	12	and	and	CCONJ
ftr-483	7	13	permeate	permeate	VERB
ftr-483	7	14	our	our	PRON
ftr-483	7	15	lives	life	NOUN
ftr-483	7	16	.	.	PUNCT
ftr-483	8	1	why	why	SCONJ
ftr-483	8	2	can	can	AUX
ftr-483	8	3	we	we	PRON
ftr-483	8	4	not	not	PART
ftr-483	8	5	have	have	VERB
ftr-483	8	6	clear	clear	ADJ
ftr-483	8	7	and	and	CCONJ
ftr-483	8	8	direct	direct	ADJ
ftr-483	8	9	demonstrations	demonstration	NOUN
ftr-483	8	10	of	of	ADP
ftr-483	8	11	what	what	PRON
ftr-483	8	12	various	various	ADJ
ftr-483	8	13	proposals	proposal	NOUN
ftr-483	8	14	would	would	AUX
ftr-483	8	15	accomplish	accomplish	VERB
ftr-483	8	16	?	?	PUNCT
ftr-483	9	1	some	some	DET
ftr-483	9	2	years	year	NOUN
ftr-483	9	3	ago	ago	ADV
ftr-483	9	4	,	,	PUNCT
ftr-483	9	5	louis	louis	PROPN
ftr-483	9	6	eisenstein	eisenstein	PROPN
ftr-483	9	7	wrote	write	VERB
ftr-483	9	8	that	that	SCONJ
ftr-483	9	9	the	the	DET
ftr-483	9	10	problem	problem	NOUN
ftr-483	9	11	is	be	AUX
ftr-483	9	12	not	not	PART
ftr-483	9	13	that	that	SCONJ
ftr-483	9	14	the	the	DET
ftr-483	9	15	american	american	ADJ
ftr-483	9	16	people	people	NOUN
ftr-483	9	17	do	do	AUX
ftr-483	9	18	not	not	PART
ftr-483	9	19	understand	understand	VERB
ftr-483	9	20	the	the	DET
ftr-483	9	21	tax	tax	NOUN
ftr-483	9	22	system	system	NOUN
ftr-483	9	23	;	;	PUNCT
ftr-483	9	24	rather	rather	ADV
ftr-483	9	25	,	,	PUNCT
ftr-483	9	26	the	the	DET
ftr-483	9	27	problem	problem	NOUN
ftr-483	9	28	is	be	AUX
ftr-483	9	29	that	that	SCONJ
ftr-483	9	30	they	they	PRON
ftr-483	9	31	may	may	AUX
ftr-483	9	32	come	come	VERB
ftr-483	9	33	to	to	PART
ftr-483	9	34	understand	understand	VERB
ftr-483	9	35	it	it	PRON
ftr-483	9	36	too	too	ADV
ftr-483	9	37	well.2	well.2	VERB
ftr-483	9	38	professors	professor	NOUN
ftr-483	9	39	yin	yin	PROPN
ftr-483	9	40	and	and	CCONJ
ftr-483	9	41	fleming	fleming	NOUN
ftr-483	9	42	ably	ably	ADV
ftr-483	9	43	serve	serve	VERB
ftr-483	9	44	us	we	PRON
ftr-483	9	45	by	by	ADP
ftr-483	9	46	their	their	PRON
ftr-483	9	47	analyses	analysis	NOUN
ftr-483	9	48	of	of	ADP
ftr-483	9	49	current	current	ADJ
ftr-483	9	50	proposals	proposal	NOUN
ftr-483	9	51	.	.	PUNCT
ftr-483	10	1	nothing	nothing	PRON
ftr-483	10	2	would	would	AUX
ftr-483	10	3	be	be	AUX
ftr-483	10	4	achieved	achieve	VERB
ftr-483	10	5	by	by	ADP
ftr-483	10	6	repeating	repeat	VERB
ftr-483	10	7	their	their	PRON
ftr-483	10	8	excellent	excellent	ADJ
ftr-483	10	9	exposi	exposi	NOUN
ftr-483	10	10	*	*	PUNCT
ftr-483	10	11	centennial	centennial	NOUN
ftr-483	10	12	professor	professor	NOUN
ftr-483	10	13	of	of	ADP
ftr-483	10	14	law	law	NOUN
ftr-483	10	15	,	,	PUNCT
ftr-483	10	16	emeritus	emeritus	NOUN
ftr-483	10	17	,	,	PUNCT
ftr-483	10	18	vanderbilt	vanderbilt	PROPN
ftr-483	10	19	university	university	PROPN
ftr-483	10	20	;	;	PUNCT
ftr-483	10	21	adjunct	adjunct	ADJ
ftr-483	10	22	professor	professor	NOUN
ftr-483	10	23	of	of	ADP
ftr-483	10	24	law	law	NOUN
ftr-483	10	25	,	,	PUNCT
ftr-483	10	26	university	university	PROPN
ftr-483	10	27	of	of	ADP
ftr-483	10	28	texas	texas	PROPN
ftr-483	10	29	;	;	PUNCT
ftr-483	10	30	of	of	ADP
ftr-483	10	31	counsel	counsel	NOUN
ftr-483	10	32	,	,	PUNCT
ftr-483	10	33	haynes	hayne	NOUN
ftr-483	10	34	and	and	CCONJ
ftr-483	10	35	boone	boone	PROPN
ftr-483	10	36	,	,	PUNCT
ftr-483	10	37	dallas	dallas	PROPN
ftr-483	10	38	,	,	PUNCT
ftr-483	10	39	texas	texas	PROPN
ftr-483	10	40	;	;	PUNCT
ftr-483	10	41	m.b.a	m.b.a	NOUN
ftr-483	10	42	.	.	PUNCT
ftr-483	11	1	1941	1941	NUM
ftr-483	11	2	,	,	PUNCT
ftr-483	11	3	j.d	j.d	PROPN
ftr-483	11	4	.	.	PROPN
ftr-483	11	5	1947	1947	NUM
ftr-483	11	6	,	,	PUNCT
ftr-483	11	7	northwestern	northwestern	ADJ
ftr-483	11	8	university	university	NOUN
ftr-483	11	9	;	;	PUNCT
ftr-483	11	10	s.j.d	s.j.d	NOUN
ftr-483	11	11	.	.	PUNCT
ftr-483	12	1	1961	1961	NUM
ftr-483	12	2	,	,	PUNCT
ftr-483	12	3	harvard	harvard	PROPN
ftr-483	12	4	university	university	PROPN
ftr-483	12	5	.	.	PUNCT
ftr-483	13	1	1	1	X
ftr-483	13	2	.	.	PUNCT
ftr-483	13	3	j.	j.	PROPN
ftr-483	13	4	clifton	clifton	PROPN
ftr-483	13	5	fleming	fleming	PROPN
ftr-483	13	6	,	,	PUNCT
ftr-483	13	7	jr	jr	PROPN
ftr-483	13	8	.	.	PROPN
ftr-483	13	9	,	,	PUNCT
ftr-483	13	10	scoping	scope	VERB
ftr-483	13	11	out	out	ADP
ftr-483	13	12	the	the	DET
ftr-483	13	13	uncertain	uncertain	ADJ
ftr-483	13	14	simplification	simplification	NOUN
ftr-483	13	15	(	(	PUNCT
ftr-483	13	16	complication	complication	NOUN
ftr-483	13	17	?	?	PUNCT
ftr-483	13	18	)	)	PUNCT
ftr-483	13	19	effects	effect	NOUN
ftr-483	13	20	of	of	ADP
ftr-483	13	21	vats	vat	NOUN
ftr-483	13	22	,	,	PUNCT
ftr-483	13	23	bats	bat	NOUN
ftr-483	13	24	and	and	CCONJ
ftr-483	13	25	consumed	consume	VERB
ftr-483	13	26	income	income	NOUN
ftr-483	13	27	taxes	taxis	NOUN
ftr-483	13	28	,	,	PUNCT
ftr-483	13	29	2	2	NUM
ftr-483	13	30	fla	fla	NOUN
ftr-483	13	31	.	.	PUNCT
ftr-483	14	1	tax	tax	PROPN
ftr-483	14	2	rev	rev	PROPN
ftr-483	14	3	.	.	PROPN
ftr-483	14	4	390	390	NUM
ftr-483	14	5	(	(	PUNCT
ftr-483	14	6	1995	1995	NUM
ftr-483	14	7	)	)	PUNCT
ftr-483	14	8	;	;	PUNCT
ftr-483	15	1	george	george	PROPN
ftr-483	15	2	k.	k.	PROPN
ftr-483	15	3	yin	yin	PROPN
ftr-483	15	4	,	,	PUNCT
ftr-483	15	5	accommodating	accommodate	VERB
ftr-483	15	6	the	the	DET
ftr-483	15	7	"	"	PUNCT
ftr-483	15	8	low	low	ADJ
ftr-483	15	9	income	income	NOUN
ftr-483	15	10	"	"	PUNCT
ftr-483	15	11	in	in	ADP
ftr-483	15	12	a	a	DET
ftr-483	15	13	cash	cash	NOUN
ftr-483	15	14	-	-	PUNCT
ftr-483	15	15	flow	flow	NOUN
ftr-483	15	16	or	or	CCONJ
ftr-483	15	17	consumed	consume	VERB
ftr-483	15	18	income	income	NOUN
ftr-483	15	19	tax	tax	NOUN
ftr-483	15	20	world	world	NOUN
ftr-483	15	21	,	,	PUNCT
ftr-483	15	22	2	2	NUM
ftr-483	15	23	fla	fla	NOUN
ftr-483	15	24	.	.	PUNCT
ftr-483	16	1	tax	tax	PROPN
ftr-483	16	2	rev	rev	PROPN
ftr-483	16	3	.	.	PROPN
ftr-483	16	4	445	445	NUM
ftr-483	16	5	(	(	PUNCT
ftr-483	16	6	1995	1995	NUM
ftr-483	16	7	)	)	PUNCT
ftr-483	16	8	.	.	PUNCT
ftr-483	17	1	2	2	X
ftr-483	17	2	.	.	X
ftr-483	17	3	louis	louis	PROPN
ftr-483	17	4	eisenstein	eisenstein	PROPN
ftr-483	17	5	,	,	PUNCT
ftr-483	17	6	the	the	DET
ftr-483	17	7	ideologies	ideology	NOUN
ftr-483	17	8	of	of	ADP
ftr-483	17	9	taxation	taxation	NOUN
ftr-483	17	10	227	227	NUM
ftr-483	17	11	(	(	PUNCT
ftr-483	17	12	1961	1961	NUM
ftr-483	17	13	)	)	PUNCT
ftr-483	17	14	.	.	PUNCT
ftr-483	18	1	a	a	DET
ftr-483	18	2	consuned	consuned	ADJ
ftr-483	18	3	income	income	NOUN
ftr-483	18	4	world	world	NOUN
ftr-483	18	5	tions	tion	NOUN
ftr-483	18	6	.	.	PUNCT
ftr-483	19	1	some	some	DET
ftr-483	19	2	history	history	NOUN
ftr-483	19	3	and	and	CCONJ
ftr-483	19	4	statistics	statistic	NOUN
ftr-483	19	5	,	,	PUNCT
ftr-483	19	6	however	however	ADV
ftr-483	19	7	,	,	PUNCT
ftr-483	19	8	may	may	AUX
ftr-483	19	9	be	be	AUX
ftr-483	19	10	offer	offer	VERB
ftr-483	19	11	further	further	ADJ
ftr-483	19	12	perspectives	perspective	NOUN
ftr-483	19	13	on	on	ADP
ftr-483	19	14	their	their	PRON
ftr-483	19	15	presentations	presentation	NOUN
ftr-483	19	16	.	.	PUNCT
ftr-483	20	1	ii	ii	PROPN
ftr-483	20	2	.	.	PUNCT
ftr-483	21	1	the	the	DET
ftr-483	21	2	politics	politic	NOUN
ftr-483	21	3	of	of	ADP
ftr-483	21	4	tax	tax	NOUN
ftr-483	21	5	proposals	proposal	NOUN
ftr-483	21	6	both	both	DET
ftr-483	21	7	political	political	ADJ
ftr-483	21	8	parties	party	NOUN
ftr-483	21	9	have	have	AUX
ftr-483	21	10	pandered	pander	VERB
ftr-483	21	11	to	to	ADP
ftr-483	21	12	the	the	DET
ftr-483	21	13	public	public	NOUN
ftr-483	21	14	in	in	ADP
ftr-483	21	15	offering	offer	VERB
ftr-483	21	16	a	a	DET
ftr-483	21	17	smorgasbord	smorgasbord	NOUN
ftr-483	21	18	of	of	ADP
ftr-483	21	19	tax	tax	NOUN
ftr-483	21	20	benefits	benefit	NOUN
ftr-483	21	21	,	,	PUNCT
ftr-483	21	22	each	each	PRON
ftr-483	21	23	seemingly	seemingly	ADV
ftr-483	21	24	trying	try	VERB
ftr-483	21	25	to	to	PART
ftr-483	21	26	outdo	outdo	VERB
ftr-483	21	27	the	the	DET
ftr-483	21	28	other	other	ADJ
ftr-483	21	29	.	.	PUNCT
ftr-483	22	1	the	the	DET
ftr-483	22	2	entire	entire	ADJ
ftr-483	22	3	process	process	NOUN
ftr-483	22	4	has	have	AUX
ftr-483	22	5	been	be	AUX
ftr-483	22	6	overpoliticized	overpoliticize	VERB
ftr-483	22	7	.	.	PUNCT
ftr-483	23	1	consider	consider	VERB
ftr-483	23	2	by	by	ADP
ftr-483	23	3	contrast	contrast	NOUN
ftr-483	23	4	some	some	DET
ftr-483	23	5	events	event	NOUN
ftr-483	23	6	of	of	ADP
ftr-483	23	7	the	the	DET
ftr-483	23	8	past	past	NOUN
ftr-483	23	9	.	.	PUNCT
ftr-483	24	1	in	in	ADP
ftr-483	24	2	1977	1977	NUM
ftr-483	24	3	,	,	PUNCT
ftr-483	24	4	a	a	DET
ftr-483	24	5	conservative	conservative	ADJ
ftr-483	24	6	republican	republican	ADJ
ftr-483	24	7	secretary	secretary	NOUN
ftr-483	24	8	of	of	ADP
ftr-483	24	9	the	the	DET
ftr-483	24	10	treasury	treasury	PROPN
ftr-483	24	11	,	,	PUNCT
ftr-483	24	12	william	william	PROPN
ftr-483	24	13	e.	e.	PROPN
ftr-483	24	14	simon	simon	PROPN
ftr-483	24	15	,	,	PUNCT
ftr-483	24	16	in	in	ADP
ftr-483	24	17	his	his	PRON
ftr-483	24	18	introduction	introduction	NOUN
ftr-483	24	19	to	to	ADP
ftr-483	24	20	blueprints,3	blueprints,3	NOUN
ftr-483	24	21	urged	urge	VERB
ftr-483	24	22	that	that	SCONJ
ftr-483	24	23	it	it	PRON
ftr-483	24	24	was	be	AUX
ftr-483	24	25	time	time	NOUN
ftr-483	24	26	to	to	PART
ftr-483	24	27	start	start	VERB
ftr-483	24	28	from	from	ADP
ftr-483	24	29	scratch	scratch	NOUN
ftr-483	24	30	with	with	ADP
ftr-483	24	31	a	a	DET
ftr-483	24	32	tax	tax	NOUN
ftr-483	24	33	system	system	NOUN
ftr-483	24	34	designed	design	VERB
ftr-483	24	35	on	on	ADP
ftr-483	24	36	purpose	purpose	NOUN
ftr-483	24	37	and	and	CCONJ
ftr-483	24	38	not	not	PART
ftr-483	24	39	left	leave	VERB
ftr-483	24	40	to	to	ADP
ftr-483	24	41	constant	constant	ADJ
ftr-483	24	42	tinkering	tinkering	NOUN
ftr-483	24	43	.	.	PUNCT
ftr-483	25	1	two	two	NUM
ftr-483	25	2	models	model	NOUN
ftr-483	25	3	were	be	AUX
ftr-483	25	4	offered	offer	VERB
ftr-483	25	5	:	:	PUNCT
ftr-483	25	6	a	a	DET
ftr-483	25	7	comprehensive	comprehensive	ADJ
ftr-483	25	8	income	income	NOUN
ftr-483	25	9	tax	tax	NOUN
ftr-483	25	10	and	and	CCONJ
ftr-483	25	11	a	a	DET
ftr-483	25	12	cash	cash	NOUN
ftr-483	25	13	flow	flow	NOUN
ftr-483	25	14	tax.4	tax.4	NOUN
ftr-483	25	15	the	the	DET
ftr-483	25	16	comprehensive	comprehensive	ADJ
ftr-483	25	17	model	model	NOUN
ftr-483	25	18	followed	follow	VERB
ftr-483	25	19	closely	closely	ADV
ftr-483	25	20	,	,	PUNCT
ftr-483	25	21	but	but	CCONJ
ftr-483	25	22	not	not	PART
ftr-483	25	23	exactly	exactly	ADV
ftr-483	25	24	,	,	PUNCT
ftr-483	25	25	the	the	DET
ftr-483	25	26	haig	haig	PROPN
ftr-483	25	27	-	-	PUNCT
ftr-483	25	28	simons	simons	PROPN
ftr-483	25	29	model	model	NOUN
ftr-483	25	30	,	,	PUNCT
ftr-483	25	31	which	which	PRON
ftr-483	25	32	was	be	AUX
ftr-483	25	33	recognized	recognize	VERB
ftr-483	25	34	as	as	ADP
ftr-483	25	35	the	the	DET
ftr-483	25	36	ideal	ideal	NOUN
ftr-483	25	37	.	.	PUNCT
ftr-483	26	1	the	the	DET
ftr-483	26	2	differences	difference	NOUN
ftr-483	26	3	between	between	ADP
ftr-483	26	4	the	the	DET
ftr-483	26	5	haig	haig	PROPN
ftr-483	26	6	-	-	PUNCT
ftr-483	26	7	simons	simon	NOUN
ftr-483	26	8	and	and	CCONJ
ftr-483	26	9	comprehensive	comprehensive	ADJ
ftr-483	26	10	models	model	NOUN
ftr-483	26	11	were	be	AUX
ftr-483	26	12	explained	explain	VERB
ftr-483	26	13	;	;	PUNCT
ftr-483	26	14	most	most	ADJ
ftr-483	26	15	of	of	ADP
ftr-483	26	16	the	the	DET
ftr-483	26	17	deviations	deviation	NOUN
ftr-483	26	18	from	from	ADP
ftr-483	26	19	haig	haig	PROPN
ftr-483	26	20	-	-	PUNCT
ftr-483	26	21	simons	simon	NOUN
ftr-483	26	22	were	be	AUX
ftr-483	26	23	offered	offer	VERB
ftr-483	26	24	as	as	ADP
ftr-483	26	25	more	more	ADV
ftr-483	26	26	nearly	nearly	ADV
ftr-483	26	27	administratively	administratively	ADV
ftr-483	26	28	feasible	feasible	ADJ
ftr-483	26	29	.	.	PUNCT
ftr-483	27	1	the	the	DET
ftr-483	27	2	cash	cash	NOUN
ftr-483	27	3	flow	flow	NOUN
ftr-483	27	4	model	model	NOUN
ftr-483	27	5	generally	generally	ADV
ftr-483	27	6	tracked	track	VERB
ftr-483	27	7	the	the	DET
ftr-483	27	8	comprehensive	comprehensive	ADJ
ftr-483	27	9	income	income	NOUN
ftr-483	27	10	model	model	NOUN
ftr-483	27	11	but	but	CCONJ
ftr-483	27	12	excluded	exclude	VERB
ftr-483	27	13	from	from	ADP
ftr-483	27	14	the	the	DET
ftr-483	27	15	base	base	NOUN
ftr-483	27	16	all	all	DET
ftr-483	27	17	savings	saving	NOUN
ftr-483	27	18	and	and	CCONJ
ftr-483	27	19	investment	investment	NOUN
ftr-483	27	20	and	and	CCONJ
ftr-483	27	21	income	income	NOUN
ftr-483	27	22	,	,	PUNCT
ftr-483	27	23	gains	gain	NOUN
ftr-483	27	24	,	,	PUNCT
ftr-483	27	25	and	and	CCONJ
ftr-483	27	26	losses	loss	NOUN
ftr-483	27	27	thereon	thereon	NOUN
ftr-483	27	28	until	until	SCONJ
ftr-483	27	29	such	such	ADJ
ftr-483	27	30	amounts	amount	NOUN
ftr-483	27	31	were	be	AUX
ftr-483	27	32	consumed	consume	VERB
ftr-483	27	33	.	.	PUNCT
ftr-483	28	1	under	under	ADP
ftr-483	28	2	both	both	DET
ftr-483	28	3	models	model	NOUN
ftr-483	28	4	the	the	DET
ftr-483	28	5	corporate	corporate	ADJ
ftr-483	28	6	tax	tax	NOUN
ftr-483	28	7	would	would	AUX
ftr-483	28	8	be	be	AUX
ftr-483	28	9	eliminated	eliminate	VERB
ftr-483	28	10	by	by	ADP
ftr-483	28	11	integration	integration	NOUN
ftr-483	28	12	with	with	ADP
ftr-483	28	13	the	the	DET
ftr-483	28	14	personal	personal	ADJ
ftr-483	28	15	income	income	NOUN
ftr-483	28	16	tax.5	tax.5	PROPN
ftr-483	28	17	in	in	ADP
ftr-483	28	18	1984	1984	NUM
ftr-483	28	19	,	,	PUNCT
ftr-483	28	20	president	president	PROPN
ftr-483	28	21	reagan	reagan	PROPN
ftr-483	28	22	directed	direct	VERB
ftr-483	28	23	his	his	PRON
ftr-483	28	24	secretary	secretary	NOUN
ftr-483	28	25	of	of	ADP
ftr-483	28	26	the	the	DET
ftr-483	28	27	treasury	treasury	PROPN
ftr-483	28	28	,	,	PUNCT
ftr-483	28	29	donald	donald	PROPN
ftr-483	28	30	regan	regan	PROPN
ftr-483	28	31	,	,	PUNCT
ftr-483	28	32	to	to	PART
ftr-483	28	33	develop	develop	VERB
ftr-483	28	34	proposals	proposal	NOUN
ftr-483	28	35	for	for	ADP
ftr-483	28	36	major	major	ADJ
ftr-483	28	37	tax	tax	NOUN
ftr-483	28	38	reform	reform	NOUN
ftr-483	28	39	.	.	PUNCT
ftr-483	29	1	regan	regan	PROPN
ftr-483	29	2	,	,	PUNCT
ftr-483	29	3	also	also	ADV
ftr-483	29	4	a	a	DET
ftr-483	29	5	conservative	conservative	ADJ
ftr-483	29	6	republican	republican	NOUN
ftr-483	29	7	,	,	PUNCT
ftr-483	29	8	produced	produce	VERB
ftr-483	29	9	treasury	treasury	NOUN
ftr-483	29	10	l,6	l,6	NOUN
ftr-483	29	11	which	which	PRON
ftr-483	29	12	called	call	VERB
ftr-483	29	13	for	for	ADP
ftr-483	29	14	broadening	broaden	VERB
ftr-483	29	15	the	the	DET
ftr-483	29	16	base	base	NOUN
ftr-483	29	17	,	,	PUNCT
ftr-483	29	18	reducing	reduce	VERB
ftr-483	29	19	or	or	CCONJ
ftr-483	29	20	denying	deny	VERB
ftr-483	29	21	the	the	DET
ftr-483	29	22	benefits	benefit	NOUN
ftr-483	29	23	of	of	ADP
ftr-483	29	24	deductions	deduction	NOUN
ftr-483	29	25	for	for	ADP
ftr-483	29	26	upper	upper	ADJ
ftr-483	29	27	income	income	NOUN
ftr-483	29	28	taxpayers	taxpayer	NOUN
ftr-483	29	29	,	,	PUNCT
ftr-483	29	30	and	and	CCONJ
ftr-483	29	31	eliminating	eliminate	VERB
ftr-483	29	32	tax	tax	NOUN
ftr-483	29	33	benefits	benefit	NOUN
ftr-483	29	34	for	for	ADP
ftr-483	29	35	various	various	ADJ
ftr-483	29	36	industries	industry	NOUN
ftr-483	29	37	;	;	PUNCT
ftr-483	29	38	it	it	PRON
ftr-483	29	39	also	also	ADV
ftr-483	29	40	included	include	VERB
ftr-483	29	41	other	other	ADJ
ftr-483	29	42	proposals	proposal	NOUN
ftr-483	29	43	consistent	consistent	ADJ
ftr-483	29	44	with	with	ADP
ftr-483	29	45	a	a	DET
ftr-483	29	46	haig	haig	PROPN
ftr-483	29	47	-	-	PUNCT
ftr-483	29	48	simons	simon	NOUN
ftr-483	29	49	model	model	NOUN
ftr-483	29	50	.	.	PUNCT
ftr-483	30	1	the	the	DET
ftr-483	30	2	white	white	PROPN
ftr-483	30	3	house	house	PROPN
ftr-483	30	4	found	find	VERB
ftr-483	30	5	treasury	treasury	PROPN
ftr-483	30	6	i	i	PRON
ftr-483	30	7	too	too	ADV
ftr-483	30	8	far	far	ADV
ftr-483	30	9	reaching	reach	VERB
ftr-483	30	10	and	and	CCONJ
ftr-483	30	11	directed	direct	VERB
ftr-483	30	12	secretary	secretary	NOUN
ftr-483	30	13	regan	regan	NOUN
ftr-483	30	14	to	to	PART
ftr-483	30	15	tone	tone	VERB
ftr-483	30	16	down	down	ADP
ftr-483	30	17	the	the	DET
ftr-483	30	18	proposals	proposal	NOUN
ftr-483	30	19	.	.	PUNCT
ftr-483	31	1	this	this	PRON
ftr-483	31	2	he	he	PRON
ftr-483	31	3	did	do	VERB
ftr-483	31	4	in	in	ADP
ftr-483	31	5	treasury	treasury	PROPN
ftr-483	31	6	11,7	11,7	NUM
ftr-483	31	7	which	which	PRON
ftr-483	31	8	the	the	DET
ftr-483	31	9	president	president	NOUN
ftr-483	31	10	endorsed	endorse	VERB
ftr-483	31	11	and	and	CCONJ
ftr-483	31	12	which	which	PRON
ftr-483	31	13	became	become	VERB
ftr-483	31	14	the	the	DET
ftr-483	31	15	forerunner	forerunner	NOUN
ftr-483	31	16	of	of	ADP
ftr-483	31	17	the	the	DET
ftr-483	31	18	tax	tax	NOUN
ftr-483	31	19	reform	reform	NOUN
ftr-483	31	20	act	act	NOUN
ftr-483	31	21	of	of	ADP
ftr-483	31	22	1986	1986	NUM
ftr-483	31	23	.	.	PUNCT
ftr-483	32	1	that	that	DET
ftr-483	32	2	act	act	NOUN
ftr-483	32	3	was	be	AUX
ftr-483	32	4	the	the	DET
ftr-483	32	5	product	product	NOUN
ftr-483	32	6	of	of	ADP
ftr-483	32	7	a	a	DET
ftr-483	32	8	bipartisan	bipartisan	ADJ
ftr-483	32	9	effort	effort	NOUN
ftr-483	32	10	in	in	ADP
ftr-483	32	11	both	both	DET
ftr-483	32	12	3	3	X
ftr-483	32	13	.	.	PUNCT
ftr-483	32	14	william	william	PROPN
ftr-483	32	15	e.	e.	PROPN
ftr-483	32	16	simon	simon	PROPN
ftr-483	32	17	,	,	PUNCT
ftr-483	32	18	forward	forward	ADV
ftr-483	32	19	to	to	ADP
ftr-483	32	20	david	david	PROPN
ftr-483	32	21	f.	f.	PROPN
ftr-483	32	22	bradford	bradford	PROPN
ftr-483	32	23	.	.	PUNCT
ftr-483	33	1	u.s	u.s	PROPN
ftr-483	33	2	.	.	PROPN
ftr-483	33	3	dep't	dep't	NOUN
ftr-483	33	4	of	of	ADP
ftr-483	33	5	treasury	treasury	NOUN
ftr-483	33	6	,	,	PUNCT
ftr-483	33	7	blueprints	blueprint	NOUN
ftr-483	33	8	for	for	ADP
ftr-483	33	9	basic	basic	ADJ
ftr-483	33	10	tax	tax	NOUN
ftr-483	33	11	reform	reform	NOUN
ftr-483	33	12	at	at	ADP
ftr-483	33	13	xxi	xxi	PROPN
ftr-483	33	14	-	-	PUNCT
ftr-483	33	15	xxii	xxii	NOUN
ftr-483	33	16	(	(	PUNCT
ftr-483	33	17	1984	1984	NUM
ftr-483	33	18	)	)	PUNCT
ftr-483	34	1	[	[	X
ftr-483	34	2	hereinafter	hereinafter	NOUN
ftr-483	34	3	blueprintsl	blueprintsl	NOUN
ftr-483	34	4	.	.	PUNCT
ftr-483	35	1	4	4	X
ftr-483	35	2	.	.	X
ftr-483	35	3	david	david	PROPN
ftr-483	35	4	f.	f.	PROPN
ftr-483	35	5	bradford	bradford	PROPN
ftr-483	35	6	,	,	PUNCT
ftr-483	35	7	u.s	u.s	PROPN
ftr-483	35	8	.	.	PROPN
ftr-483	35	9	dep't	dep't	NOUN
ftr-483	35	10	of	of	ADP
ftr-483	35	11	treasury	treasury	NOUN
ftr-483	35	12	,	,	PUNCT
ftr-483	35	13	blueprints	blueprint	NOUN
ftr-483	35	14	for	for	ADP
ftr-483	35	15	basic	basic	ADJ
ftr-483	35	16	tax	tax	NOUN
ftr-483	35	17	reform	reform	NOUN
ftr-483	35	18	(	(	PUNCT
ftr-483	35	19	1984	1984	NUM
ftr-483	35	20	)	)	PUNCT
ftr-483	35	21	.	.	PUNCT
ftr-483	36	1	5	5	X
ftr-483	36	2	.	.	X
ftr-483	36	3	for	for	ADP
ftr-483	36	4	an	an	DET
ftr-483	36	5	excellent	excellent	ADJ
ftr-483	36	6	analysis	analysis	NOUN
ftr-483	36	7	of	of	ADP
ftr-483	36	8	both	both	DET
ftr-483	36	9	models	model	NOUN
ftr-483	36	10	and	and	CCONJ
ftr-483	36	11	a	a	DET
ftr-483	36	12	plea	plea	NOUN
ftr-483	36	13	for	for	ADP
ftr-483	36	14	a	a	DET
ftr-483	36	15	hybrid	hybrid	NOUN
ftr-483	36	16	.	.	PUNCT
ftr-483	37	1	see	see	VERB
ftr-483	37	2	edward	edward	PROPN
ftr-483	37	3	j.	j.	PROPN
ftr-483	37	4	mccaffery	mccaffery	PROPN
ftr-483	37	5	,	,	PUNCT
ftr-483	37	6	tax	tax	NOUN
ftr-483	37	7	policy	policy	NOUN
ftr-483	37	8	under	under	ADP
ftr-483	37	9	a	a	DET
ftr-483	37	10	hybrid	hybrid	ADJ
ftr-483	37	11	income	income	NOUN
ftr-483	37	12	-	-	PUNCT
ftr-483	37	13	consumption	consumption	NOUN
ftr-483	37	14	tax	tax	NOUN
ftr-483	37	15	,	,	PUNCT
ftr-483	37	16	70	70	NUM
ftr-483	37	17	tex	tex	PROPN
ftr-483	37	18	.	.	PROPN
ftr-483	37	19	l.	l.	PROPN
ftr-483	37	20	rev	rev	PROPN
ftr-483	37	21	.	.	PROPN
ftr-483	37	22	1145	1145	NUM
ftr-483	37	23	(	(	PUNCT
ftr-483	37	24	1992	1992	NUM
ftr-483	37	25	)	)	PUNCT
ftr-483	37	26	.	.	PUNCT
ftr-483	38	1	6	6	NUM
ftr-483	38	2	.	.	NOUN
ftr-483	38	3	1	1	NUM
ftr-483	38	4	dep't	dep't	NOUN
ftr-483	38	5	of	of	ADP
ftr-483	38	6	the	the	DET
ftr-483	38	7	treasury	treasury	NOUN
ftr-483	38	8	,	,	PUNCT
ftr-483	38	9	tax	tax	NOUN
ftr-483	38	10	reform	reform	NOUN
ftr-483	38	11	for	for	ADP
ftr-483	38	12	fairness	fairness	NOUN
ftr-483	38	13	,	,	PUNCT
ftr-483	38	14	simplicity	simplicity	NOUN
ftr-483	38	15	and	and	CCONJ
ftr-483	38	16	economic	economic	ADJ
ftr-483	38	17	growth	growth	NOUN
ftr-483	38	18	:	:	PUNCT
ftr-483	38	19	overview	overview	NOUN
ftr-483	38	20	at	at	ADP
ftr-483	38	21	vii	vii	PROPN
ftr-483	38	22	-	-	PUNCT
ftr-483	38	23	viii	viii	NOUN
ftr-483	39	1	[	[	X
ftr-483	39	2	hereinafter	hereinafter	NOUN
ftr-483	39	3	treasury	treasury	NOUN
ftr-483	39	4	i	i	X
ftr-483	39	5	]	]	X
ftr-483	39	6	.	.	PUNCT
ftr-483	40	1	7	7	X
ftr-483	40	2	.	.	PUNCT
ftr-483	40	3	the	the	DET
ftr-483	40	4	president	president	NOUN
ftr-483	40	5	's	's	PART
ftr-483	40	6	tax	tax	NOUN
ftr-483	40	7	proposals	proposal	NOUN
ftr-483	40	8	to	to	ADP
ftr-483	40	9	the	the	DET
ftr-483	40	10	congress	congress	PROPN
ftr-483	40	11	for	for	ADP
ftr-483	40	12	fairness	fairness	NOUN
ftr-483	40	13	.	.	PUNCT
ftr-483	41	1	growth	growth	NOUN
ftr-483	41	2	,	,	PUNCT
ftr-483	41	3	and	and	CCONJ
ftr-483	41	4	simplicity	simplicity	NOUN
ftr-483	41	5	(	(	PUNCT
ftr-483	41	6	1985	1985	NUM
ftr-483	41	7	)	)	PUNCT
ftr-483	41	8	.	.	PUNCT
ftr-483	42	1	treasury	treasury	PROPN
ftr-483	42	2	ii	ii	PROPN
ftr-483	42	3	is	be	AUX
ftr-483	42	4	also	also	ADV
ftr-483	42	5	known	know	VERB
ftr-483	42	6	as	as	ADP
ftr-483	42	7	reagan	reagan	PROPN
ftr-483	42	8	1	1	NUM
ftr-483	42	9	.	.	NUM
ftr-483	42	10	19951	19951	NUM
ftr-483	43	1	florida	florida	PROPN
ftr-483	43	2	tax	tax	PROPN
ftr-483	43	3	review	review	NOUN
ftr-483	43	4	houses	house	NOUN
ftr-483	43	5	,	,	PUNCT
ftr-483	43	6	supported	support	VERB
ftr-483	43	7	by	by	ADP
ftr-483	43	8	the	the	DET
ftr-483	43	9	president	president	NOUN
ftr-483	43	10	.	.	PUNCT
ftr-483	43	11	'	'	PUNCT
ftr-483	44	1	it	it	PRON
ftr-483	44	2	is	be	AUX
ftr-483	44	3	fair	fair	ADJ
ftr-483	44	4	to	to	PART
ftr-483	44	5	say	say	VERB
ftr-483	44	6	that	that	SCONJ
ftr-483	44	7	the	the	DET
ftr-483	44	8	1986	1986	NUM
ftr-483	44	9	act	act	NOUN
ftr-483	44	10	,	,	PUNCT
ftr-483	44	11	which	which	PRON
ftr-483	44	12	moved	move	VERB
ftr-483	44	13	in	in	ADP
ftr-483	44	14	the	the	DET
ftr-483	44	15	direction	direction	NOUN
ftr-483	44	16	of	of	ADP
ftr-483	44	17	a	a	DET
ftr-483	44	18	haig	haig	PROPN
ftr-483	44	19	-	-	PUNCT
ftr-483	44	20	simons	simon	NOUN
ftr-483	44	21	model	model	NOUN
ftr-483	44	22	,	,	PUNCT
ftr-483	44	23	was	be	AUX
ftr-483	44	24	praised	praise	VERB
ftr-483	44	25	by	by	ADP
ftr-483	44	26	tax	tax	NOUN
ftr-483	44	27	professionals	professional	NOUN
ftr-483	44	28	,	,	PUNCT
ftr-483	44	29	both	both	CCONJ
ftr-483	44	30	conservative	conservative	ADJ
ftr-483	44	31	and	and	CCONJ
ftr-483	44	32	liberal	liberal	ADJ
ftr-483	44	33	,	,	PUNCT
ftr-483	44	34	throughout	throughout	ADP
ftr-483	44	35	the	the	DET
ftr-483	44	36	country	country	NOUN
ftr-483	44	37	.	.	PUNCT
ftr-483	45	1	9	9	NUM
ftr-483	45	2	bipartisanship	bipartisanship	NOUN
ftr-483	45	3	in	in	ADP
ftr-483	45	4	tax	tax	NOUN
ftr-483	45	5	legislation	legislation	NOUN
ftr-483	45	6	seems	seem	VERB
ftr-483	45	7	at	at	ADP
ftr-483	45	8	an	an	DET
ftr-483	45	9	end	end	NOUN
ftr-483	45	10	,	,	PUNCT
ftr-483	45	11	however	however	ADV
ftr-483	45	12	,	,	PUNCT
ftr-483	45	13	following	follow	VERB
ftr-483	45	14	the	the	DET
ftr-483	45	15	1994	1994	NUM
ftr-483	45	16	elections	election	NOUN
ftr-483	45	17	.	.	PUNCT
ftr-483	46	1	we	we	PRON
ftr-483	46	2	seem	seem	VERB
ftr-483	46	3	to	to	PART
ftr-483	46	4	have	have	AUX
ftr-483	46	5	lost	lose	VERB
ftr-483	46	6	our	our	PRON
ftr-483	46	7	moorings	mooring	NOUN
ftr-483	46	8	to	to	ADP
ftr-483	46	9	the	the	DET
ftr-483	46	10	ideal	ideal	NOUN
ftr-483	46	11	of	of	ADP
ftr-483	46	12	either	either	CCONJ
ftr-483	46	13	a	a	DET
ftr-483	46	14	pure	pure	ADJ
ftr-483	46	15	haig	haig	PROPN
ftr-483	46	16	-	-	PUNCT
ftr-483	46	17	simons	simon	NOUN
ftr-483	46	18	model	model	NOUN
ftr-483	46	19	or	or	CCONJ
ftr-483	46	20	a	a	DET
ftr-483	46	21	pure	pure	ADJ
ftr-483	46	22	consumed	consume	VERB
ftr-483	46	23	income	income	NOUN
ftr-483	46	24	model	model	NOUN
ftr-483	46	25	;	;	PUNCT
ftr-483	46	26	yet	yet	CCONJ
ftr-483	46	27	the	the	DET
ftr-483	46	28	consumed	consume	VERB
ftr-483	46	29	income	income	NOUN
ftr-483	46	30	model	model	NOUN
ftr-483	46	31	has	have	AUX
ftr-483	46	32	achieved	achieve	VERB
ftr-483	46	33	considerable	considerable	ADJ
ftr-483	46	34	current	current	ADJ
ftr-483	46	35	popularity	popularity	NOUN
ftr-483	46	36	,	,	PUNCT
ftr-483	46	37	however	however	ADV
ftr-483	46	38	mangled	mangle	VERB
ftr-483	46	39	the	the	DET
ftr-483	46	40	versions	version	NOUN
ftr-483	46	41	may	may	AUX
ftr-483	46	42	be	be	AUX
ftr-483	46	43	.	.	PUNCT
ftr-483	47	1	iii	iii	X
ftr-483	47	2	.	.	PUNCT
ftr-483	48	1	some	some	DET
ftr-483	48	2	statistics	statistic	NOUN
ftr-483	48	3	-	-	PUNCT
ftr-483	48	4	haig	haig	PROPN
ftr-483	48	5	-	-	PUNCT
ftr-483	48	6	simons	simon	NOUN
ftr-483	48	7	or	or	CCONJ
ftr-483	48	8	consumed	consume	VERB
ftr-483	48	9	income	income	NOUN
ftr-483	48	10	;	;	PUNCT
ftr-483	48	11	flat	flat	ADJ
ftr-483	48	12	or	or	CCONJ
ftr-483	48	13	progressive	progressive	ADJ
ftr-483	48	14	rates	rate	NOUN
ftr-483	48	15	assume	assume	VERB
ftr-483	48	16	that	that	SCONJ
ftr-483	48	17	a	a	DET
ftr-483	48	18	pure	pure	ADJ
ftr-483	48	19	haig	haig	PROPN
ftr-483	48	20	-	-	PUNCT
ftr-483	48	21	simons	simon	NOUN
ftr-483	48	22	system	system	NOUN
ftr-483	48	23	is	be	AUX
ftr-483	48	24	in	in	ADP
ftr-483	48	25	effect	effect	NOUN
ftr-483	48	26	.	.	PUNCT
ftr-483	49	1	assume	assume	VERB
ftr-483	49	2	also	also	ADV
ftr-483	49	3	that	that	SCONJ
ftr-483	49	4	the	the	DET
ftr-483	49	5	interest	interest	NOUN
ftr-483	49	6	rate	rate	NOUN
ftr-483	49	7	is	be	AUX
ftr-483	49	8	10	10	NUM
ftr-483	49	9	%	%	NOUN
ftr-483	49	10	and	and	CCONJ
ftr-483	49	11	the	the	DET
ftr-483	49	12	tax	tax	NOUN
ftr-483	49	13	rate	rate	NOUN
ftr-483	49	14	is	be	AUX
ftr-483	49	15	20	20	NUM
ftr-483	49	16	%	%	NOUN
ftr-483	49	17	.	.	PUNCT
ftr-483	50	1	taxpayer	taxpayer	NOUN
ftr-483	50	2	has	have	VERB
ftr-483	50	3	$	$	SYM
ftr-483	50	4	10,000	10,000	NUM
ftr-483	50	5	of	of	ADP
ftr-483	50	6	income	income	NOUN
ftr-483	50	7	in	in	ADP
ftr-483	50	8	year	year	NOUN
ftr-483	50	9	1	1	NUM
ftr-483	50	10	and	and	CCONJ
ftr-483	50	11	,	,	PUNCT
ftr-483	50	12	at	at	ADP
ftr-483	50	13	the	the	DET
ftr-483	50	14	end	end	NOUN
ftr-483	50	15	of	of	ADP
ftr-483	50	16	year	year	NOUN
ftr-483	50	17	1	1	NUM
ftr-483	50	18	,	,	PUNCT
ftr-483	50	19	invests	invest	VERB
ftr-483	50	20	the	the	DET
ftr-483	50	21	entire	entire	ADJ
ftr-483	50	22	amount	amount	NOUN
ftr-483	50	23	after	after	ADP
ftr-483	50	24	taxes	taxis	NOUN
ftr-483	50	25	.	.	PUNCT
ftr-483	51	1	at	at	ADP
ftr-483	51	2	the	the	DET
ftr-483	51	3	end	end	NOUN
ftr-483	51	4	of	of	ADP
ftr-483	51	5	year	year	NOUN
ftr-483	51	6	2	2	NUM
ftr-483	51	7	,	,	PUNCT
ftr-483	51	8	taxpayer	taxpayer	NOUN
ftr-483	51	9	cashes	cash	NOUN
ftr-483	51	10	in	in	ADP
ftr-483	51	11	the	the	DET
ftr-483	51	12	investments	investment	NOUN
ftr-483	51	13	.	.	PUNCT
ftr-483	52	1	year	year	NOUN
ftr-483	52	2	1	1	NUM
ftr-483	52	3	year	year	NOUN
ftr-483	52	4	2	2	NUM
ftr-483	52	5	income	income	NOUN
ftr-483	52	6	$	$	SYM
ftr-483	52	7	10,000	10,000	NUM
ftr-483	52	8	investment	investment	NOUN
ftr-483	52	9	earnings	earning	NOUN
ftr-483	52	10	(	(	PUNCT
ftr-483	52	11	10	10	NUM
ftr-483	52	12	%	%	NOUN
ftr-483	52	13	)	)	PUNCT
ftr-483	52	14	$	$	SYM
ftr-483	52	15	800	800	NUM
ftr-483	52	16	less	less	ADJ
ftr-483	52	17	:	:	PUNCT
ftr-483	52	18	tax	tax	NOUN
ftr-483	52	19	(	(	PUNCT
ftr-483	52	20	20	20	NUM
ftr-483	52	21	%	%	NOUN
ftr-483	52	22	)	)	PUNCT
ftr-483	52	23	2,000	2,000	NUM
ftr-483	52	24	less	less	ADJ
ftr-483	52	25	:	:	PUNCT
ftr-483	52	26	tax	tax	NOUN
ftr-483	52	27	(	(	PUNCT
ftr-483	52	28	20	20	NUM
ftr-483	52	29	%	%	NOUN
ftr-483	52	30	)	)	PUNCT
ftr-483	52	31	160	160	NUM
ftr-483	52	32	available	available	ADJ
ftr-483	52	33	to	to	PART
ftr-483	52	34	invest	invest	VERB
ftr-483	52	35	$	$	SYM
ftr-483	52	36	8,000	8,000	NUM
ftr-483	52	37	after	after	ADP
ftr-483	52	38	-	-	PUNCT
ftr-483	52	39	tax	tax	NOUN
ftr-483	52	40	income	income	NOUN
ftr-483	52	41	$	$	SYM
ftr-483	52	42	640	640	NUM
ftr-483	52	43	results	result	NOUN
ftr-483	52	44	:	:	PUNCT
ftr-483	52	45	taxpayer	taxpayer	NOUN
ftr-483	52	46	's	's	PART
ftr-483	52	47	total	total	ADJ
ftr-483	52	48	resources	resource	NOUN
ftr-483	52	49	at	at	ADP
ftr-483	52	50	the	the	DET
ftr-483	52	51	end	end	NOUN
ftr-483	52	52	of	of	ADP
ftr-483	52	53	year	year	NOUN
ftr-483	52	54	2	2	NUM
ftr-483	52	55	:	:	PUNCT
ftr-483	52	56	$	$	SYM
ftr-483	52	57	8,640	8,640	NUM
ftr-483	52	58	government	government	NOUN
ftr-483	52	59	's	's	PART
ftr-483	52	60	total	total	ADJ
ftr-483	52	61	tax	tax	NOUN
ftr-483	52	62	collections	collection	NOUN
ftr-483	52	63	both	both	DET
ftr-483	52	64	years	year	NOUN
ftr-483	52	65	:	:	PUNCT
ftr-483	52	66	2,160	2,160	NUM
ftr-483	52	67	total	total	ADJ
ftr-483	52	68	taxpayer	taxpayer	NOUN
ftr-483	52	69	's	's	PART
ftr-483	52	70	income	income	NOUN
ftr-483	52	71	accounted	account	VERB
ftr-483	52	72	for	for	ADP
ftr-483	52	73	$	$	SYM
ftr-483	52	74	10,800	10,800	NUM
ftr-483	52	75	now	now	ADV
ftr-483	52	76	assume	assume	VERB
ftr-483	52	77	that	that	SCONJ
ftr-483	52	78	a	a	DET
ftr-483	52	79	pure	pure	ADJ
ftr-483	52	80	cash	cash	NOUN
ftr-483	52	81	flow	flow	NOUN
ftr-483	52	82	,	,	PUNCT
ftr-483	52	83	or	or	CCONJ
ftr-483	52	84	consumed	consume	VERB
ftr-483	52	85	income	income	NOUN
ftr-483	52	86	,	,	PUNCT
ftr-483	52	87	system	system	NOUN
ftr-483	52	88	is	be	AUX
ftr-483	52	89	in	in	ADP
ftr-483	52	90	effect	effect	NOUN
ftr-483	52	91	:	:	PUNCT
ftr-483	52	92	year	year	NOUN
ftr-483	52	93	i	i	PRON
ftr-483	52	94	year	year	NOUN
ftr-483	52	95	2	2	NUM
ftr-483	52	96	income	income	NOUN
ftr-483	52	97	$	$	SYM
ftr-483	52	98	10,000	10,000	NUM
ftr-483	52	99	investment	investment	NOUN
ftr-483	52	100	earnings	earning	NOUN
ftr-483	52	101	:	:	PUNCT
ftr-483	52	102	(	(	PUNCT
ftr-483	52	103	10	10	NUM
ftr-483	52	104	%	%	NOUN
ftr-483	52	105	)	)	PUNCT
ftr-483	52	106	$	$	SYM
ftr-483	52	107	1,000	1,000	NUM
ftr-483	52	108	less	less	ADJ
ftr-483	52	109	:	:	PUNCT
ftr-483	52	110	investment	investment	NOUN
ftr-483	52	111	10,000	10,000	NUM
ftr-483	52	112	withdrawal	withdrawal	NOUN
ftr-483	52	113	from	from	ADP
ftr-483	52	114	account	account	NOUN
ftr-483	52	115	10,00	10,00	NUM
ftr-483	52	116	taxable	taxable	ADJ
ftr-483	52	117	income	income	NOUN
ftr-483	52	118	-0taxable	-0taxable	NOUN
ftr-483	52	119	income	income	NOUN
ftr-483	52	120	$	$	SYM
ftr-483	52	121	11,000	11,000	NUM
ftr-483	52	122	less	less	ADJ
ftr-483	52	123	:	:	PUNCT
ftr-483	52	124	tax	tax	NOUN
ftr-483	52	125	(	(	PUNCT
ftr-483	52	126	20	20	NUM
ftr-483	52	127	%	%	NOUN
ftr-483	52	128	)	)	PUNCT
ftr-483	52	129	2,200	2,200	NUM
ftr-483	52	130	after	after	ADP
ftr-483	52	131	-	-	PUNCT
ftr-483	52	132	tax	tax	NOUN
ftr-483	52	133	income	income	NOUN
ftr-483	52	134	$	$	SYM
ftr-483	52	135	8,800	8,800	NUM
ftr-483	52	136	8	8	NUM
ftr-483	52	137	.	.	PUNCT
ftr-483	53	1	for	for	ADP
ftr-483	53	2	accounts	account	NOUN
ftr-483	53	3	of	of	ADP
ftr-483	53	4	events	event	NOUN
ftr-483	53	5	leading	lead	VERB
ftr-483	53	6	to	to	ADP
ftr-483	53	7	the	the	DET
ftr-483	53	8	tax	tax	NOUN
ftr-483	53	9	reform	reform	NOUN
ftr-483	53	10	act	act	NOUN
ftr-483	53	11	of	of	ADP
ftr-483	53	12	1986	1986	NUM
ftr-483	53	13	,	,	PUNCT
ftr-483	53	14	see	see	VERB
ftr-483	53	15	jeffrey	jeffrey	PROPN
ftr-483	53	16	h.	h.	PROPN
ftr-483	53	17	birnbaum	birnbaum	PROPN
ftr-483	53	18	and	and	CCONJ
ftr-483	53	19	alan	alan	PROPN
ftr-483	53	20	s.	s.	PROPN
ftr-483	53	21	murray	murray	PROPN
ftr-483	53	22	,	,	PUNCT
ftr-483	53	23	showdown	showdown	VERB
ftr-483	53	24	at	at	ADP
ftr-483	53	25	gucci	gucci	PROPN
ftr-483	53	26	gulf	gulf	PROPN
ftr-483	53	27	:	:	PUNCT
ftr-483	54	1	lawmakers	lawmaker	NOUN
ftr-483	54	2	,	,	PUNCT
ftr-483	54	3	lobbyists	lobbyist	NOUN
ftr-483	54	4	,	,	PUNCT
ftr-483	54	5	and	and	CCONJ
ftr-483	54	6	the	the	DET
ftr-483	54	7	unlikely	unlikely	ADJ
ftr-483	54	8	triumph	triumph	NOUN
ftr-483	54	9	of	of	ADP
ftr-483	54	10	tax	tax	NOUN
ftr-483	54	11	reform	reform	NOUN
ftr-483	54	12	(	(	PUNCT
ftr-483	54	13	1987	1987	NUM
ftr-483	54	14	)	)	PUNCT
ftr-483	54	15	;	;	PUNCT
ftr-483	54	16	c.	c.	PROPN
ftr-483	54	17	eugene	eugene	PROPN
ftr-483	54	18	steuerle	steuerle	PROPN
ftr-483	54	19	,	,	PUNCT
ftr-483	54	20	the	the	DET
ftr-483	54	21	tax	tax	NOUN
ftr-483	54	22	decade	decade	NOUN
ftr-483	54	23	(	(	PUNCT
ftr-483	54	24	1992	1992	NUM
ftr-483	54	25	)	)	PUNCT
ftr-483	54	26	.	.	PUNCT
ftr-483	55	1	9	9	X
ftr-483	55	2	.	.	X
ftr-483	55	3	see	see	VERB
ftr-483	55	4	.	.	PUNCT
ftr-483	55	5	,	,	PUNCT
ftr-483	55	6	e.g.	e.g.	ADV
ftr-483	55	7	,	,	PUNCT
ftr-483	55	8	henry	henry	PROPN
ftr-483	55	9	j.	j.	PROPN
ftr-483	55	10	aaron	aaron	PROPN
ftr-483	55	11	,	,	PUNCT
ftr-483	55	12	the	the	DET
ftr-483	55	13	impossible	impossible	ADJ
ftr-483	55	14	dream	dream	NOUN
ftr-483	55	15	comes	come	VERB
ftr-483	55	16	true	true	ADJ
ftr-483	55	17	:	:	PUNCT
ftr-483	55	18	the	the	DET
ftr-483	55	19	new	new	ADJ
ftr-483	55	20	tax	tax	NOUN
ftr-483	55	21	reform	reform	PROPN
ftr-483	55	22	act	act	PROPN
ftr-483	55	23	,	,	PUNCT
ftr-483	55	24	brookings	brookings	PROPN
ftr-483	55	25	rev	rev	VERB
ftr-483	55	26	.	.	PROPN
ftr-483	55	27	,	,	PUNCT
ftr-483	55	28	winter	winter	NOUN
ftr-483	55	29	1987	1987	NUM
ftr-483	55	30	at	at	ADP
ftr-483	55	31	3	3	NUM
ftr-483	55	32	.	.	PUNCT
ftr-483	56	1	[	[	X
ftr-483	56	2	vol	vol	NOUN
ftr-483	56	3	2:9	2:9	NUM
ftr-483	56	4	a	a	DET
ftr-483	56	5	consumed	consume	VERB
ftr-483	56	6	income	income	NOUN
ftr-483	56	7	world	world	NOUN
ftr-483	56	8	results	result	NOUN
ftr-483	56	9	:	:	PUNCT
ftr-483	56	10	taxpayer	taxpayer	PROPN
ftr-483	56	11	's	's	PART
ftr-483	56	12	total	total	ADJ
ftr-483	56	13	resources	resource	NOUN
ftr-483	56	14	at	at	ADP
ftr-483	56	15	the	the	DET
ftr-483	56	16	end	end	NOUN
ftr-483	56	17	of	of	ADP
ftr-483	56	18	year	year	NOUN
ftr-483	56	19	2	2	NUM
ftr-483	56	20	:	:	PUNCT
ftr-483	56	21	$	$	SYM
ftr-483	56	22	8,800	8,800	NUM
ftr-483	56	23	government	government	NOUN
ftr-483	56	24	's	's	PART
ftr-483	56	25	total	total	ADJ
ftr-483	56	26	tax	tax	NOUN
ftr-483	56	27	collections	collection	NOUN
ftr-483	56	28	both	both	DET
ftr-483	56	29	years	year	NOUN
ftr-483	56	30	:	:	PUNCT
ftr-483	56	31	2.200	2.200	NUM
ftr-483	56	32	total	total	ADJ
ftr-483	56	33	taxpayer	taxpayer	NOUN
ftr-483	56	34	's	's	PART
ftr-483	56	35	income	income	NOUN
ftr-483	56	36	accounted	account	VERB
ftr-483	56	37	for	for	ADP
ftr-483	56	38	$	$	SYM
ftr-483	56	39	11,000	11,000	NUM
ftr-483	56	40	the	the	DET
ftr-483	56	41	$	$	SYM
ftr-483	56	42	200	200	NUM
ftr-483	56	43	difference	difference	NOUN
ftr-483	56	44	between	between	ADP
ftr-483	56	45	the	the	DET
ftr-483	56	46	two	two	NUM
ftr-483	56	47	systems	system	NOUN
ftr-483	56	48	(	(	PUNCT
ftr-483	56	49	$	$	SYM
ftr-483	56	50	11,000	11,000	NUM
ftr-483	56	51	versus	versus	ADP
ftr-483	56	52	$	$	SYM
ftr-483	56	53	10,800	10,800	NUM
ftr-483	56	54	)	)	PUNCT
ftr-483	56	55	is	be	AUX
ftr-483	56	56	the	the	DET
ftr-483	56	57	result	result	NOUN
ftr-483	56	58	of	of	ADP
ftr-483	56	59	the	the	DET
ftr-483	56	60	taxpayer	taxpayer	NOUN
ftr-483	56	61	's	's	PART
ftr-483	56	62	retention	retention	NOUN
ftr-483	56	63	of	of	ADP
ftr-483	56	64	an	an	DET
ftr-483	56	65	additional	additional	ADJ
ftr-483	56	66	$	$	SYM
ftr-483	56	67	2,000	2,000	NUM
ftr-483	56	68	from	from	ADP
ftr-483	56	69	year	year	NOUN
ftr-483	56	70	1	1	NUM
ftr-483	56	71	to	to	PART
ftr-483	56	72	invest	invest	VERB
ftr-483	56	73	at	at	ADP
ftr-483	56	74	10%.io	10%.io	PROPN
ftr-483	56	75	the	the	DET
ftr-483	56	76	government	government	NOUN
ftr-483	56	77	gains	gain	VERB
ftr-483	56	78	$	$	SYM
ftr-483	56	79	40	40	NUM
ftr-483	56	80	in	in	ADP
ftr-483	56	81	taxes	taxis	NOUN
ftr-483	56	82	(	(	PUNCT
ftr-483	56	83	20	20	NUM
ftr-483	56	84	%	%	NOUN
ftr-483	56	85	of	of	ADP
ftr-483	56	86	the	the	DET
ftr-483	56	87	additional	additional	ADJ
ftr-483	56	88	$	$	SYM
ftr-483	56	89	200	200	NUM
ftr-483	56	90	of	of	ADP
ftr-483	56	91	income	income	NOUN
ftr-483	56	92	)	)	PUNCT
ftr-483	56	93	,	,	PUNCT
ftr-483	56	94	and	and	CCONJ
ftr-483	56	95	the	the	DET
ftr-483	56	96	taxpayer	taxpayer	NOUN
ftr-483	56	97	gains	gain	VERB
ftr-483	56	98	a	a	DET
ftr-483	56	99	net	net	NOUN
ftr-483	56	100	of	of	ADP
ftr-483	56	101	$	$	SYM
ftr-483	56	102	160	160	NUM
ftr-483	56	103	.	.	PUNCT
ftr-483	57	1	my	my	PRON
ftr-483	57	2	own	own	ADJ
ftr-483	57	3	view	view	NOUN
ftr-483	57	4	is	be	AUX
ftr-483	57	5	that	that	SCONJ
ftr-483	57	6	under	under	ADP
ftr-483	57	7	either	either	CCONJ
ftr-483	57	8	a	a	DET
ftr-483	57	9	pure	pure	ADJ
ftr-483	57	10	haig	haig	PROPN
ftr-483	57	11	-	-	PUNCT
ftr-483	57	12	simons	simons	PROPN
ftr-483	57	13	regime	regime	NOUN
ftr-483	57	14	or	or	CCONJ
ftr-483	57	15	a	a	DET
ftr-483	57	16	pure	pure	ADJ
ftr-483	57	17	consumed	consume	VERB
ftr-483	57	18	income	income	NOUN
ftr-483	57	19	regime	regime	NOUN
ftr-483	57	20	,	,	PUNCT
ftr-483	57	21	"	"	PUNCT
ftr-483	57	22	all	all	DET
ftr-483	57	23	income	income	NOUN
ftr-483	57	24	should	should	AUX
ftr-483	57	25	be	be	AUX
ftr-483	57	26	accounted	account	VERB
ftr-483	57	27	for	for	ADP
ftr-483	57	28	at	at	ADP
ftr-483	57	29	some	some	DET
ftr-483	57	30	time	time	NOUN
ftr-483	57	31	during	during	ADP
ftr-483	57	32	the	the	DET
ftr-483	57	33	taxpayer	taxpayer	NOUN
ftr-483	57	34	's	's	PART
ftr-483	57	35	life	life	NOUN
ftr-483	57	36	.	.	PUNCT
ftr-483	58	1	assume	assume	VERB
ftr-483	58	2	that	that	SCONJ
ftr-483	58	3	taxpayer	taxpayer	NOUN
ftr-483	58	4	acquires	acquire	VERB
ftr-483	58	5	no	no	DET
ftr-483	58	6	assets	asset	NOUN
ftr-483	58	7	by	by	ADP
ftr-483	58	8	gift	gift	NOUN
ftr-483	58	9	or	or	CCONJ
ftr-483	58	10	inheritance	inheritance	NOUN
ftr-483	58	11	and	and	CCONJ
ftr-483	58	12	earns	earn	VERB
ftr-483	58	13	$	$	SYM
ftr-483	58	14	1	1	NUM
ftr-483	58	15	million	million	NUM
ftr-483	58	16	during	during	ADP
ftr-483	58	17	life	life	NOUN
ftr-483	58	18	.	.	PUNCT
ftr-483	59	1	under	under	ADP
ftr-483	59	2	the	the	DET
ftr-483	59	3	haigsimons	haigsimon	NOUN
ftr-483	59	4	model	model	NOUN
ftr-483	59	5	,	,	PUNCT
ftr-483	59	6	the	the	DET
ftr-483	59	7	$	$	SYM
ftr-483	59	8	1	1	NUM
ftr-483	59	9	million	million	NUM
ftr-483	59	10	is	be	AUX
ftr-483	59	11	taxed	tax	VERB
ftr-483	59	12	as	as	SCONJ
ftr-483	59	13	it	it	PRON
ftr-483	59	14	is	be	AUX
ftr-483	59	15	earned	earn	VERB
ftr-483	59	16	,	,	PUNCT
ftr-483	59	17	and	and	CCONJ
ftr-483	59	18	if	if	SCONJ
ftr-483	59	19	any	any	PRON
ftr-483	59	20	of	of	ADP
ftr-483	59	21	the	the	DET
ftr-483	59	22	$	$	SYM
ftr-483	59	23	1	1	NUM
ftr-483	59	24	million	million	NUM
ftr-483	59	25	is	be	AUX
ftr-483	59	26	saved	save	VERB
ftr-483	59	27	,	,	PUNCT
ftr-483	59	28	invested	invest	VERB
ftr-483	59	29	,	,	PUNCT
ftr-483	59	30	and	and	CCONJ
ftr-483	59	31	transferred	transfer	VERB
ftr-483	59	32	by	by	ADP
ftr-483	59	33	gift	gift	NOUN
ftr-483	59	34	or	or	CCONJ
ftr-483	59	35	at	at	ADP
ftr-483	59	36	death	death	NOUN
ftr-483	59	37	,	,	PUNCT
ftr-483	59	38	taxpayer	taxpayer	NOUN
ftr-483	59	39	is	be	AUX
ftr-483	59	40	taxed	tax	VERB
ftr-483	59	41	on	on	ADP
ftr-483	59	42	gains	gain	NOUN
ftr-483	59	43	and	and	CCONJ
ftr-483	59	44	losses	loss	NOUN
ftr-483	59	45	in	in	ADP
ftr-483	59	46	the	the	DET
ftr-483	59	47	transferred	transfer	VERB
ftr-483	59	48	property	property	NOUN
ftr-483	59	49	at	at	ADP
ftr-483	59	50	the	the	DET
ftr-483	59	51	time	time	NOUN
ftr-483	59	52	of	of	ADP
ftr-483	59	53	transfer	transfer	NOUN
ftr-483	59	54	.	.	PUNCT
ftr-483	60	1	'2	'2	PROPN
ftr-483	61	1	under	under	ADP
ftr-483	61	2	a	a	DET
ftr-483	61	3	consumed	consume	VERB
ftr-483	61	4	income	income	NOUN
ftr-483	61	5	model	model	NOUN
ftr-483	61	6	,	,	PUNCT
ftr-483	61	7	the	the	DET
ftr-483	61	8	$	$	SYM
ftr-483	61	9	1	1	NUM
ftr-483	61	10	million	million	NUM
ftr-483	61	11	is	be	AUX
ftr-483	61	12	taxed	tax	VERB
ftr-483	61	13	as	as	ADP
ftr-483	61	14	consumed	consume	VERB
ftr-483	61	15	,	,	PUNCT
ftr-483	61	16	and	and	CCONJ
ftr-483	61	17	my	my	PRON
ftr-483	61	18	contention	contention	NOUN
ftr-483	61	19	is	be	AUX
ftr-483	61	20	that	that	SCONJ
ftr-483	61	21	any	any	DET
ftr-483	61	22	part	part	NOUN
ftr-483	61	23	not	not	PART
ftr-483	61	24	consumed	consume	VERB
ftr-483	61	25	by	by	ADP
ftr-483	61	26	taxpayer	taxpayer	NOUN
ftr-483	61	27	should	should	AUX
ftr-483	61	28	be	be	AUX
ftr-483	61	29	taxed	tax	VERB
ftr-483	61	30	when	when	SCONJ
ftr-483	61	31	transferred	transfer	VERB
ftr-483	61	32	by	by	ADP
ftr-483	61	33	gift	gift	NOUN
ftr-483	61	34	or	or	CCONJ
ftr-483	61	35	at	at	ADP
ftr-483	61	36	death	death	NOUN
ftr-483	61	37	.	.	PUNCT
ftr-483	62	1	3	3	NUM
ftr-483	62	2	taxpayer	taxpayer	NOUN
ftr-483	62	3	,	,	PUNCT
ftr-483	62	4	by	by	ADP
ftr-483	62	5	electing	elect	VERB
ftr-483	62	6	to	to	PART
ftr-483	62	7	save	save	VERB
ftr-483	62	8	rather	rather	ADV
ftr-483	62	9	than	than	ADP
ftr-483	62	10	consume	consume	VERB
ftr-483	62	11	,	,	PUNCT
ftr-483	62	12	has	have	AUX
ftr-483	62	13	made	make	VERB
ftr-483	62	14	a	a	DET
ftr-483	62	15	decision	decision	NOUN
ftr-483	62	16	to	to	PART
ftr-483	62	17	consume	consume	VERB
ftr-483	62	18	less	less	ADV
ftr-483	62	19	in	in	ADP
ftr-483	62	20	order	order	NOUN
ftr-483	62	21	that	that	SCONJ
ftr-483	62	22	his	his	PRON
ftr-483	62	23	family	family	NOUN
ftr-483	62	24	or	or	CCONJ
ftr-483	62	25	others	other	NOUN
ftr-483	62	26	can	can	AUX
ftr-483	62	27	consume	consume	VERB
ftr-483	62	28	more	more	ADJ
ftr-483	62	29	.	.	PUNCT
ftr-483	63	1	moreover	moreover	ADV
ftr-483	63	2	,	,	PUNCT
ftr-483	63	3	in	in	ADP
ftr-483	63	4	either	either	DET
ftr-483	63	5	regime	regime	NOUN
ftr-483	63	6	,	,	PUNCT
ftr-483	63	7	gifts	gift	NOUN
ftr-483	63	8	and	and	CCONJ
ftr-483	63	9	inheritances	inheritance	NOUN
ftr-483	63	10	should	should	AUX
ftr-483	63	11	be	be	AUX
ftr-483	63	12	income	income	NOUN
ftr-483	63	13	to	to	ADP
ftr-483	63	14	the	the	DET
ftr-483	63	15	donee	donee	NOUN
ftr-483	63	16	or	or	CCONJ
ftr-483	63	17	beneficiary,"4	beneficiary,"4	NOUN
ftr-483	63	18	although	although	SCONJ
ftr-483	63	19	,	,	PUNCT
ftr-483	63	20	in	in	ADP
ftr-483	63	21	a	a	DET
ftr-483	63	22	consumed	consume	VERB
ftr-483	63	23	income	income	NOUN
ftr-483	63	24	regime	regime	NOUN
ftr-483	63	25	,	,	PUNCT
ftr-483	63	26	the	the	DET
ftr-483	63	27	donee	donee	NOUN
ftr-483	63	28	or	or	CCONJ
ftr-483	63	29	legatee	legatee	NOUN
ftr-483	63	30	could	could	AUX
ftr-483	63	31	immediately	immediately	ADV
ftr-483	63	32	offset	offset	VERB
ftr-483	63	33	the	the	DET
ftr-483	63	34	income	income	NOUN
ftr-483	63	35	by	by	ADP
ftr-483	63	36	investment	investment	NOUN
ftr-483	63	37	.	.	PUNCT
ftr-483	64	1	in	in	ADP
ftr-483	64	2	either	either	DET
ftr-483	64	3	regime	regime	NOUN
ftr-483	64	4	,	,	PUNCT
ftr-483	64	5	wealth	wealth	NOUN
ftr-483	64	6	transfer	transfer	NOUN
ftr-483	64	7	taxes	taxis	NOUN
ftr-483	64	8	could	could	AUX
ftr-483	64	9	,	,	PUNCT
ftr-483	64	10	and	and	CCONJ
ftr-483	64	11	should	should	AUX
ftr-483	64	12	,	,	PUNCT
ftr-483	64	13	be	be	AUX
ftr-483	64	14	eliminated	eliminate	VERB
ftr-483	64	15	,	,	PUNCT
ftr-483	64	16	i	i	PRON
ftr-483	64	17	contend	contend	VERB
ftr-483	64	18	,	,	PUNCT
ftr-483	64	19	because	because	SCONJ
ftr-483	64	20	all	all	DET
ftr-483	64	21	income	income	NOUN
ftr-483	64	22	is	be	AUX
ftr-483	64	23	taxed	tax	VERB
ftr-483	64	24	to	to	ADP
ftr-483	64	25	the	the	DET
ftr-483	64	26	taxpayer	taxpayer	NOUN
ftr-483	64	27	earning	earn	VERB
ftr-483	64	28	it	it	PRON
ftr-483	64	29	.	.	PUNCT
ftr-483	64	30	'5	'5	PROPN
ftr-483	65	1	10	10	NUM
ftr-483	65	2	.	.	PUNCT
ftr-483	66	1	a	a	DET
ftr-483	66	2	value	value	NOUN
ftr-483	66	3	added	add	VERB
ftr-483	66	4	tax	tax	NOUN
ftr-483	66	5	(	(	PUNCT
ftr-483	66	6	vat	vat	NOUN
ftr-483	66	7	)	)	PUNCT
ftr-483	66	8	on	on	ADP
ftr-483	66	9	all	all	DET
ftr-483	66	10	consumption	consumption	NOUN
ftr-483	66	11	would	would	AUX
ftr-483	66	12	apply	apply	VERB
ftr-483	66	13	to	to	ADP
ftr-483	66	14	the	the	DET
ftr-483	66	15	same	same	ADJ
ftr-483	66	16	tax	tax	NOUN
ftr-483	66	17	base	base	NOUN
ftr-483	66	18	as	as	ADP
ftr-483	66	19	the	the	DET
ftr-483	66	20	consumed	consume	VERB
ftr-483	66	21	income	income	NOUN
ftr-483	66	22	tax	tax	NOUN
ftr-483	66	23	in	in	ADP
ftr-483	66	24	the	the	DET
ftr-483	66	25	illustration	illustration	NOUN
ftr-483	66	26	.	.	PUNCT
ftr-483	67	1	thus	thus	ADV
ftr-483	67	2	,	,	PUNCT
ftr-483	67	3	a	a	DET
ftr-483	67	4	20	20	NUM
ftr-483	67	5	%	%	NOUN
ftr-483	67	6	vat	vat	NOUN
ftr-483	67	7	would	would	AUX
ftr-483	67	8	produce	produce	VERB
ftr-483	67	9	the	the	DET
ftr-483	67	10	same	same	ADJ
ftr-483	67	11	result	result	NOUN
ftr-483	67	12	as	as	ADP
ftr-483	67	13	the	the	DET
ftr-483	67	14	20	20	NUM
ftr-483	67	15	%	%	NOUN
ftr-483	67	16	consumed	consume	VERB
ftr-483	67	17	income	income	NOUN
ftr-483	67	18	tax	tax	NOUN
ftr-483	67	19	.	.	PUNCT
ftr-483	68	1	11	11	NUM
ftr-483	68	2	.	.	PUNCT
ftr-483	69	1	there	there	PRON
ftr-483	69	2	is	be	VERB
ftr-483	69	3	an	an	DET
ftr-483	69	4	abundance	abundance	NOUN
ftr-483	69	5	of	of	ADP
ftr-483	69	6	literature	literature	NOUN
ftr-483	69	7	on	on	ADP
ftr-483	69	8	both	both	DET
ftr-483	69	9	models	model	NOUN
ftr-483	69	10	.	.	PUNCT
ftr-483	70	1	professors	professor	NOUN
ftr-483	70	2	fleming	fleming	PROPN
ftr-483	70	3	and	and	CCONJ
ftr-483	70	4	yin	yin	PROPN
ftr-483	70	5	have	have	AUX
ftr-483	70	6	cited	cite	VERB
ftr-483	70	7	many	many	ADJ
ftr-483	70	8	of	of	ADP
ftr-483	70	9	the	the	DET
ftr-483	70	10	principal	principal	ADJ
ftr-483	70	11	authorities	authority	NOUN
ftr-483	70	12	.	.	PUNCT
ftr-483	71	1	see	see	VERB
ftr-483	71	2	especially	especially	ADV
ftr-483	71	3	mccaffery	mccaffery	NOUN
ftr-483	71	4	,	,	PUNCT
ftr-483	71	5	supra	supra	PROPN
ftr-483	71	6	note	note	PROPN
ftr-483	71	7	s.	s.	PROPN
ftr-483	71	8	12	12	NUM
ftr-483	71	9	.	.	PUNCT
ftr-483	72	1	see	see	VERB
ftr-483	72	2	lawrence	lawrence	PROPN
ftr-483	72	3	zelenak	zelenak	PROPN
ftr-483	72	4	,	,	PUNCT
ftr-483	72	5	taxing	tax	VERB
ftr-483	72	6	gains	gain	NOUN
ftr-483	72	7	at	at	ADP
ftr-483	72	8	death	death	NOUN
ftr-483	72	9	,	,	PUNCT
ftr-483	72	10	46	46	NUM
ftr-483	72	11	vand	vand	NOUN
ftr-483	72	12	.	.	PUNCT
ftr-483	73	1	l	l	PROPN
ftr-483	73	2	rev	rev	VERB
ftr-483	73	3	.	.	PROPN
ftr-483	73	4	361	361	NUM
ftr-483	73	5	(	(	PUNCT
ftr-483	73	6	1993	1993	NUM
ftr-483	73	7	)	)	PUNCT
ftr-483	73	8	;	;	PUNCT
ftr-483	73	9	charles	charles	PROPN
ftr-483	73	10	0	0	PROPN
ftr-483	73	11	.	.	PUNCT
ftr-483	74	1	galvin	galvin	PROPN
ftr-483	74	2	,	,	PUNCT
ftr-483	74	3	taxing	tax	VERB
ftr-483	74	4	gains	gain	NOUN
ftr-483	74	5	at	at	ADP
ftr-483	74	6	death	death	NOUN
ftr-483	74	7	:	:	PUNCT
ftr-483	74	8	a	a	DET
ftr-483	74	9	further	further	ADJ
ftr-483	74	10	comment	comment	NOUN
ftr-483	74	11	.	.	PUNCT
ftr-483	75	1	46	46	NUM
ftr-483	75	2	vand	vand	NOUN
ftr-483	75	3	.	.	PUNCT
ftr-483	76	1	l	l	PROPN
ftr-483	76	2	rev	rev	PROPN
ftr-483	76	3	.	.	PROPN
ftr-483	76	4	1525	1525	NUM
ftr-483	76	5	(	(	PUNCT
ftr-483	76	6	1993	1993	NUM
ftr-483	76	7	)	)	PUNCT
ftr-483	76	8	;	;	PUNCT
ftr-483	76	9	joseph	joseph	PROPN
ftr-483	76	10	m.	m.	PROPN
ftr-483	76	11	dodge	dodge	PROPN
ftr-483	76	12	,	,	PUNCT
ftr-483	76	13	further	further	ADJ
ftr-483	76	14	thoughts	thought	NOUN
ftr-483	76	15	on	on	ADP
ftr-483	76	16	realizing	realize	VERB
ftr-483	76	17	gains	gain	NOUN
ftr-483	76	18	and	and	CCONJ
ftr-483	76	19	losses	loss	NOUN
ftr-483	76	20	at	at	ADP
ftr-483	76	21	death	death	NOUN
ftr-483	76	22	,	,	PUNCT
ftr-483	76	23	47	47	NUM
ftr-483	76	24	vand	vand	NOUN
ftr-483	76	25	.	.	PUNCT
ftr-483	77	1	l.	l.	PROPN
ftr-483	77	2	rev	rev	PROPN
ftr-483	77	3	.	.	PROPN
ftr-483	77	4	1827	1827	NUM
ftr-483	77	5	(	(	PUNCT
ftr-483	77	6	1994	1994	NUM
ftr-483	77	7	)	)	PUNCT
ftr-483	77	8	.	.	PUNCT
ftr-483	78	1	13	13	NUM
ftr-483	78	2	.	.	PUNCT
ftr-483	79	1	the	the	DET
ftr-483	79	2	treatment	treatment	NOUN
ftr-483	79	3	of	of	ADP
ftr-483	79	4	gifts	gift	NOUN
ftr-483	79	5	and	and	CCONJ
ftr-483	79	6	bequests	bequest	NOUN
ftr-483	79	7	under	under	ADP
ftr-483	79	8	a	a	DET
ftr-483	79	9	consumed	consume	VERB
ftr-483	79	10	income	income	NOUN
ftr-483	79	11	tax	tax	NOUN
ftr-483	79	12	is	be	AUX
ftr-483	79	13	not	not	PART
ftr-483	79	14	without	without	ADP
ftr-483	79	15	controversy	controversy	NOUN
ftr-483	79	16	.	.	PUNCT
ftr-483	80	1	see	see	VERB
ftr-483	80	2	blueprints	blueprint	NOUN
ftr-483	80	3	,	,	PUNCT
ftr-483	80	4	supra	supra	PROPN
ftr-483	80	5	note	note	NOUN
ftr-483	80	6	3	3	NUM
ftr-483	80	7	,	,	PUNCT
ftr-483	80	8	at	at	ADP
ftr-483	80	9	30	30	NUM
ftr-483	80	10	-	-	SYM
ftr-483	80	11	39	39	NUM
ftr-483	80	12	.	.	PUNCT
ftr-483	81	1	14	14	NUM
ftr-483	81	2	.	.	PUNCT
ftr-483	82	1	the	the	DET
ftr-483	82	2	concept	concept	NOUN
ftr-483	82	3	of	of	ADP
ftr-483	82	4	the	the	DET
ftr-483	82	5	marital	marital	ADJ
ftr-483	82	6	deduction	deduction	NOUN
ftr-483	82	7	could	could	AUX
ftr-483	82	8	be	be	AUX
ftr-483	82	9	continued	continue	VERB
ftr-483	82	10	.	.	PUNCT
ftr-483	83	1	15	15	X
ftr-483	83	2	.	.	PUNCT
ftr-483	84	1	see	see	VERB
ftr-483	84	2	charles	charles	PROPN
ftr-483	84	3	0	0	PROPN
ftr-483	84	4	.	.	PUNCT
ftr-483	85	1	galvin	galvin	PROPN
ftr-483	85	2	,	,	PUNCT
ftr-483	85	3	to	to	PART
ftr-483	85	4	bury	bury	VERB
ftr-483	85	5	the	the	DET
ftr-483	85	6	estate	estate	NOUN
ftr-483	85	7	tax	tax	NOUN
ftr-483	85	8	,	,	PUNCT
ftr-483	85	9	not	not	PART
ftr-483	85	10	to	to	PART
ftr-483	85	11	praise	praise	VERB
ftr-483	85	12	it	it	PRON
ftr-483	85	13	.	.	PUNCT
ftr-483	86	1	52	52	NUM
ftr-483	86	2	tax	tax	NOUN
ftr-483	86	3	notes	note	NOUN
ftr-483	86	4	1413	1413	NUM
ftr-483	86	5	(	(	PUNCT
ftr-483	86	6	sept	sept	PROPN
ftr-483	86	7	.	.	PROPN
ftr-483	86	8	16	16	NUM
ftr-483	86	9	,	,	PUNCT
ftr-483	86	10	1991	1991	NUM
ftr-483	86	11	)	)	PUNCT
ftr-483	86	12	;	;	PUNCT
ftr-483	86	13	robert	robert	PROPN
ftr-483	86	14	b.	b.	PROPN
ftr-483	86	15	smith	smith	PROPN
ftr-483	86	16	,	,	PUNCT
ftr-483	86	17	burying	bury	VERB
ftr-483	86	18	the	the	DET
ftr-483	86	19	estate	estate	NOUN
ftr-483	86	20	tax	tax	NOUN
ftr-483	86	21	without	without	ADP
ftr-483	86	22	resurrecting	resurrect	VERB
ftr-483	86	23	its	its	PRON
ftr-483	86	24	problems	problem	NOUN
ftr-483	86	25	,	,	PUNCT
ftr-483	86	26	55	55	NUM
ftr-483	86	27	tax	tax	NOUN
ftr-483	86	28	notes	note	NOUN
ftr-483	86	29	1799	1799	NUM
ftr-483	86	30	(	(	PUNCT
ftr-483	86	31	june	june	PROPN
ftr-483	86	32	29	29	NUM
ftr-483	86	33	,	,	PUNCT
ftr-483	86	34	1992	1992	NUM
ftr-483	86	35	)	)	PUNCT
ftr-483	86	36	;	;	PUNCT
ftr-483	86	37	charles	charles	PROPN
ftr-483	86	38	0	0	PROPN
ftr-483	86	39	.	.	PUNCT
ftr-483	86	40	galvin	galvin	PROPN
ftr-483	86	41	.	.	PUNCT
ftr-483	87	1	more	more	ADJ
ftr-483	87	2	reasons	reason	NOUN
ftr-483	87	3	to	to	PART
ftr-483	87	4	bury	bury	VERB
ftr-483	87	5	the	the	DET
ftr-483	87	6	estate	estate	NOUN
ftr-483	87	7	tax	tax	NOUN
ftr-483	87	8	,	,	PUNCT
ftr-483	87	9	letter	letter	NOUN
ftr-483	87	10	to	to	ADP
ftr-483	87	11	the	the	DET
ftr-483	87	12	editor	editor	NOUN
ftr-483	87	13	,	,	PUNCT
ftr-483	87	14	59	59	NUM
ftr-483	87	15	tax	tax	NOUN
ftr-483	87	16	notes	note	NOUN
ftr-483	87	17	435	435	NUM
ftr-483	87	18	(	(	PUNCT
ftr-483	87	19	april	april	PROPN
ftr-483	87	20	19	19	NUM
ftr-483	87	21	,	,	PUNCT
ftr-483	87	22	1993	1993	NUM
ftr-483	87	23	)	)	PUNCT
ftr-483	87	24	.	.	PUNCT
ftr-483	88	1	19951	19951	NUM
ftr-483	88	2	florida	florida	PROPN
ftr-483	88	3	tax	tax	NOUN
ftr-483	88	4	review	review	NOUN
ftr-483	88	5	how	how	SCONJ
ftr-483	88	6	practical	practical	ADJ
ftr-483	88	7	is	be	AUX
ftr-483	88	8	all	all	PRON
ftr-483	88	9	of	of	ADP
ftr-483	88	10	the	the	DET
ftr-483	88	11	above	above	ADJ
ftr-483	88	12	?	?	PUNCT
ftr-483	89	1	just	just	ADV
ftr-483	89	2	the	the	DET
ftr-483	89	3	maunderings	maundering	NOUN
ftr-483	89	4	of	of	ADP
ftr-483	89	5	a	a	DET
ftr-483	89	6	superannuated	superannuated	ADJ
ftr-483	89	7	academic	academic	NOUN
ftr-483	89	8	?	?	PUNCT
ftr-483	90	1	hard	hard	ADJ
ftr-483	90	2	statistics	statistic	NOUN
ftr-483	90	3	demonstrate	demonstrate	VERB
ftr-483	90	4	otherwise	otherwise	ADV
ftr-483	90	5	.	.	PUNCT
ftr-483	91	1	the	the	DET
ftr-483	91	2	vast	vast	ADJ
ftr-483	91	3	majority	majority	NOUN
ftr-483	91	4	of	of	ADP
ftr-483	91	5	our	our	PRON
ftr-483	91	6	citizenry	citizenry	NOUN
ftr-483	91	7	is	be	AUX
ftr-483	91	8	already	already	ADV
ftr-483	91	9	taxed	tax	VERB
ftr-483	91	10	by	by	ADP
ftr-483	91	11	the	the	DET
ftr-483	91	12	haig	haig	PROPN
ftr-483	91	13	-	-	PUNCT
ftr-483	91	14	simons	simon	NOUN
ftr-483	91	15	or	or	CCONJ
ftr-483	91	16	consumed	consume	VERB
ftr-483	91	17	income	income	NOUN
ftr-483	91	18	model	model	NOUN
ftr-483	91	19	.	.	PUNCT
ftr-483	92	1	the	the	DET
ftr-483	92	2	commissioner	commissioner	NOUN
ftr-483	92	3	's	's	PART
ftr-483	92	4	statistics	statistic	NOUN
ftr-483	92	5	of	of	ADP
ftr-483	92	6	income	income	NOUN
ftr-483	92	7	for	for	ADP
ftr-483	92	8	1992	1992	NUM
ftr-483	92	9	show	show	VERB
ftr-483	92	10	that	that	SCONJ
ftr-483	92	11	almost	almost	ADV
ftr-483	92	12	83	83	NUM
ftr-483	92	13	%	%	NOUN
ftr-483	92	14	of	of	ADP
ftr-483	92	15	filers	filer	NOUN
ftr-483	92	16	reported	report	VERB
ftr-483	92	17	less	less	ADJ
ftr-483	92	18	than	than	ADP
ftr-483	92	19	$	$	SYM
ftr-483	92	20	50,000	50,000	NUM
ftr-483	92	21	of	of	ADP
ftr-483	92	22	adjusted	adjust	VERB
ftr-483	92	23	gross	gross	ADJ
ftr-483	92	24	income	income	NOUN
ftr-483	92	25	,	,	PUNCT
ftr-483	92	26	and	and	CCONJ
ftr-483	92	27	the	the	DET
ftr-483	92	28	income	income	NOUN
ftr-483	92	29	of	of	ADP
ftr-483	92	30	this	this	DET
ftr-483	92	31	group	group	NOUN
ftr-483	92	32	is	be	AUX
ftr-483	92	33	principally	principally	ADV
ftr-483	92	34	from	from	ADP
ftr-483	92	35	wages	wage	NOUN
ftr-483	92	36	and	and	CCONJ
ftr-483	92	37	salaries	salary	NOUN
ftr-483	92	38	.	.	PUNCT
ftr-483	92	39	'	'	PUNCT
ftr-483	93	1	6	6	NUM
ftr-483	93	2	these	these	PRON
ftr-483	93	3	are	be	AUX
ftr-483	93	4	people	people	NOUN
ftr-483	93	5	who	who	PRON
ftr-483	93	6	live	live	VERB
ftr-483	93	7	from	from	ADP
ftr-483	93	8	paycheck	paycheck	NOUN
ftr-483	93	9	to	to	ADP
ftr-483	93	10	paycheck	paycheck	NOUN
ftr-483	93	11	,	,	PUNCT
ftr-483	93	12	consuming	consume	VERB
ftr-483	93	13	their	their	PRON
ftr-483	93	14	income	income	NOUN
ftr-483	93	15	to	to	PART
ftr-483	93	16	defray	defray	VERB
ftr-483	93	17	ordinary	ordinary	ADJ
ftr-483	93	18	living	living	NOUN
ftr-483	93	19	expenses	expense	NOUN
ftr-483	93	20	.	.	PUNCT
ftr-483	94	1	they	they	PRON
ftr-483	94	2	do	do	AUX
ftr-483	94	3	not	not	PART
ftr-483	94	4	have	have	VERB
ftr-483	94	5	large	large	ADJ
ftr-483	94	6	investments	investment	NOUN
ftr-483	94	7	in	in	ADP
ftr-483	94	8	securities	security	NOUN
ftr-483	94	9	,	,	PUNCT
ftr-483	94	10	rental	rental	ADJ
ftr-483	94	11	properties	property	NOUN
ftr-483	94	12	,	,	PUNCT
ftr-483	94	13	limited	limited	ADJ
ftr-483	94	14	partnerships	partnership	NOUN
ftr-483	94	15	,	,	PUNCT
ftr-483	94	16	401(k	401(k	NOUN
ftr-483	94	17	)	)	PUNCT
ftr-483	94	18	plans	plan	NOUN
ftr-483	94	19	,	,	PUNCT
ftr-483	94	20	and	and	CCONJ
ftr-483	94	21	the	the	DET
ftr-483	94	22	like	like	ADJ
ftr-483	94	23	.	.	PUNCT
ftr-483	95	1	nor	nor	CCONJ
ftr-483	95	2	do	do	AUX
ftr-483	95	3	they	they	PRON
ftr-483	95	4	have	have	VERB
ftr-483	95	5	substantial	substantial	ADJ
ftr-483	95	6	deductions	deduction	NOUN
ftr-483	95	7	for	for	ADP
ftr-483	95	8	home	home	NOUN
ftr-483	95	9	mortgage	mortgage	NOUN
ftr-483	95	10	interest	interest	NOUN
ftr-483	95	11	,	,	PUNCT
ftr-483	95	12	taxes	taxis	NOUN
ftr-483	95	13	,	,	PUNCT
ftr-483	95	14	and	and	CCONJ
ftr-483	95	15	charitable	charitable	ADJ
ftr-483	95	16	contributions	contribution	NOUN
ftr-483	95	17	;	;	PUNCT
ftr-483	95	18	most	most	ADV
ftr-483	95	19	rely	rely	VERB
ftr-483	95	20	on	on	ADP
ftr-483	95	21	the	the	DET
ftr-483	95	22	standard	standard	ADJ
ftr-483	95	23	deduction	deduction	NOUN
ftr-483	95	24	.	.	PUNCT
ftr-483	96	1	7	7	NUM
ftr-483	97	1	for	for	ADP
ftr-483	97	2	this	this	DET
ftr-483	97	3	large	large	ADJ
ftr-483	97	4	group	group	NOUN
ftr-483	97	5	of	of	ADP
ftr-483	97	6	filers	filer	NOUN
ftr-483	97	7	,	,	PUNCT
ftr-483	97	8	call	call	VERB
ftr-483	97	9	it	it	PRON
ftr-483	97	10	what	what	PRON
ftr-483	97	11	you	you	PRON
ftr-483	97	12	like	like	VERB
ftr-483	97	13	,	,	PUNCT
ftr-483	97	14	haig	haig	PROPN
ftr-483	97	15	-	-	PUNCT
ftr-483	97	16	simons	simon	NOUN
ftr-483	97	17	or	or	CCONJ
ftr-483	97	18	consumed	consume	VERB
ftr-483	97	19	income	income	NOUN
ftr-483	97	20	;	;	PUNCT
ftr-483	97	21	their	their	PRON
ftr-483	97	22	adjusted	adjust	VERB
ftr-483	97	23	gross	gross	ADJ
ftr-483	97	24	income	income	NOUN
ftr-483	97	25	,	,	PUNCT
ftr-483	97	26	essentially	essentially	ADV
ftr-483	97	27	cash	cash	VERB
ftr-483	97	28	with	with	ADP
ftr-483	97	29	no	no	DET
ftr-483	97	30	accruals	accrual	NOUN
ftr-483	97	31	,	,	PUNCT
ftr-483	97	32	is	be	AUX
ftr-483	97	33	consistent	consistent	ADJ
ftr-483	97	34	with	with	ADP
ftr-483	97	35	either	either	DET
ftr-483	97	36	model	model	NOUN
ftr-483	97	37	.	.	PUNCT
ftr-483	98	1	other	other	ADJ
ftr-483	98	2	statistics	statistic	NOUN
ftr-483	98	3	show	show	VERB
ftr-483	98	4	that	that	SCONJ
ftr-483	98	5	the	the	DET
ftr-483	98	6	bottom	bottom	ADJ
ftr-483	98	7	50	50	NUM
ftr-483	98	8	%	%	NOUN
ftr-483	98	9	of	of	ADP
ftr-483	98	10	filers	filer	NOUN
ftr-483	98	11	received	receive	VERB
ftr-483	98	12	about	about	ADV
ftr-483	98	13	15	15	NUM
ftr-483	98	14	%	%	NOUN
ftr-483	98	15	of	of	ADP
ftr-483	98	16	all	all	DET
ftr-483	98	17	income	income	NOUN
ftr-483	98	18	and	and	CCONJ
ftr-483	98	19	paid	pay	VERB
ftr-483	98	20	about	about	ADV
ftr-483	98	21	5	5	NUM
ftr-483	98	22	%	%	NOUN
ftr-483	98	23	of	of	ADP
ftr-483	98	24	the	the	DET
ftr-483	98	25	taxes	taxis	NOUN
ftr-483	98	26	.	.	PUNCT
ftr-483	99	1	8	8	NUM
ftr-483	99	2	with	with	ADP
ftr-483	99	3	respect	respect	NOUN
ftr-483	99	4	to	to	ADP
ftr-483	99	5	all	all	DET
ftr-483	99	6	federal	federal	ADJ
ftr-483	99	7	,	,	PUNCT
ftr-483	99	8	state	state	NOUN
ftr-483	99	9	,	,	PUNCT
ftr-483	99	10	and	and	CCONJ
ftr-483	99	11	local	local	ADJ
ftr-483	99	12	taxes	taxis	NOUN
ftr-483	99	13	,	,	PUNCT
ftr-483	99	14	the	the	DET
ftr-483	99	15	tax	tax	NOUN
ftr-483	99	16	foundation	foundation	NOUN
ftr-483	99	17	's	's	PART
ftr-483	99	18	has	have	AUX
ftr-483	99	19	found	find	VERB
ftr-483	99	20	that	that	SCONJ
ftr-483	99	21	a	a	DET
ftr-483	99	22	typical	typical	ADJ
ftr-483	99	23	two	two	NUM
ftr-483	99	24	-	-	PUNCT
ftr-483	99	25	earner	earner	NOUN
ftr-483	99	26	couple	couple	NOUN
ftr-483	99	27	with	with	ADP
ftr-483	99	28	two	two	NUM
ftr-483	99	29	dependent	dependent	ADJ
ftr-483	99	30	children	child	NOUN
ftr-483	99	31	paid	pay	VERB
ftr-483	99	32	an	an	DET
ftr-483	99	33	overall	overall	ADJ
ftr-483	99	34	effective	effective	ADJ
ftr-483	99	35	tax	tax	NOUN
ftr-483	99	36	rate	rate	NOUN
ftr-483	99	37	in	in	ADP
ftr-483	99	38	1980	1980	NUM
ftr-483	99	39	of	of	ADP
ftr-483	99	40	40.7	40.7	NUM
ftr-483	99	41	%	%	NOUN
ftr-483	99	42	on	on	ADP
ftr-483	99	43	median	median	ADJ
ftr-483	99	44	income	income	NOUN
ftr-483	99	45	of	of	ADP
ftr-483	99	46	$	$	SYM
ftr-483	99	47	26,879	26,879	NUM
ftr-483	99	48	and	and	CCONJ
ftr-483	99	49	that	that	SCONJ
ftr-483	99	50	for	for	ADP
ftr-483	99	51	1994	1994	NUM
ftr-483	99	52	,	,	PUNCT
ftr-483	99	53	the	the	DET
ftr-483	99	54	effective	effective	ADJ
ftr-483	99	55	rate	rate	NOUN
ftr-483	99	56	is	be	AUX
ftr-483	99	57	39.5	39.5	NUM
ftr-483	99	58	%	%	NOUN
ftr-483	99	59	on	on	ADP
ftr-483	99	60	a	a	DET
ftr-483	99	61	median	median	ADJ
ftr-483	99	62	income	income	NOUN
ftr-483	99	63	of	of	ADP
ftr-483	99	64	$	$	SYM
ftr-483	99	65	53,354	53,354	NUM
ftr-483	99	66	.	.	PUNCT
ftr-483	100	1	]	]	X
ftr-483	100	2	9	9	NUM
ftr-483	100	3	for	for	ADP
ftr-483	100	4	the	the	DET
ftr-483	100	5	years	year	NOUN
ftr-483	100	6	in	in	ADP
ftr-483	100	7	between	between	ADP
ftr-483	100	8	(	(	PUNCT
ftr-483	100	9	1981	1981	NUM
ftr-483	100	10	-	-	SYM
ftr-483	100	11	1993	1993	NUM
ftr-483	100	12	)	)	PUNCT
ftr-483	100	13	,	,	PUNCT
ftr-483	100	14	the	the	DET
ftr-483	100	15	effective	effective	ADJ
ftr-483	100	16	rate	rate	NOUN
ftr-483	100	17	on	on	ADP
ftr-483	100	18	median	median	ADJ
ftr-483	100	19	income	income	NOUN
ftr-483	100	20	did	do	AUX
ftr-483	100	21	not	not	PART
ftr-483	100	22	vary	vary	VERB
ftr-483	100	23	more	more	ADJ
ftr-483	100	24	than	than	ADP
ftr-483	100	25	two	two	NUM
ftr-483	100	26	percentage	percentage	NOUN
ftr-483	100	27	points	point	NOUN
ftr-483	100	28	.	.	PUNCT
ftr-483	101	1	the	the	DET
ftr-483	101	2	empirical	empirical	ADJ
ftr-483	101	3	data	datum	NOUN
ftr-483	101	4	demonstrate	demonstrate	VERB
ftr-483	101	5	that	that	SCONJ
ftr-483	101	6	the	the	DET
ftr-483	101	7	more	more	ADJ
ftr-483	101	8	load	load	NOUN
ftr-483	101	9	we	we	PRON
ftr-483	101	10	take	take	VERB
ftr-483	101	11	off	off	ADP
ftr-483	101	12	the	the	DET
ftr-483	101	13	federal	federal	ADJ
ftr-483	101	14	system	system	NOUN
ftr-483	101	15	the	the	PRON
ftr-483	101	16	more	more	ADV
ftr-483	101	17	the	the	DET
ftr-483	101	18	states	state	NOUN
ftr-483	101	19	have	have	VERB
ftr-483	101	20	to	to	PART
ftr-483	101	21	pick	pick	VERB
ftr-483	101	22	up	up	ADP
ftr-483	101	23	.	.	PUNCT
ftr-483	102	1	at	at	ADP
ftr-483	102	2	the	the	DET
ftr-483	102	3	median	median	NOUN
ftr-483	102	4	,	,	PUNCT
ftr-483	102	5	the	the	DET
ftr-483	102	6	overall	overall	ADJ
ftr-483	102	7	load	load	NOUN
ftr-483	102	8	changes	change	NOUN
ftr-483	102	9	practically	practically	ADV
ftr-483	102	10	not	not	PART
ftr-483	102	11	at	at	ADV
ftr-483	102	12	all	all	ADV
ftr-483	102	13	.	.	PUNCT
ftr-483	103	1	the	the	DET
ftr-483	103	2	sales	sale	NOUN
ftr-483	103	3	pitch	pitch	NOUN
ftr-483	103	4	from	from	ADP
ftr-483	103	5	politicians	politician	NOUN
ftr-483	103	6	for	for	ADP
ftr-483	103	7	a	a	DET
ftr-483	103	8	federal	federal	ADJ
ftr-483	103	9	flat	flat	ADJ
ftr-483	103	10	tax	tax	NOUN
ftr-483	103	11	often	often	ADV
ftr-483	103	12	ignores	ignore	VERB
ftr-483	103	13	the	the	DET
ftr-483	103	14	important	important	ADJ
ftr-483	103	15	factor	factor	NOUN
ftr-483	103	16	of	of	ADP
ftr-483	103	17	the	the	DET
ftr-483	103	18	regressivity	regressivity	NOUN
ftr-483	103	19	of	of	ADP
ftr-483	103	20	state	state	NOUN
ftr-483	103	21	and	and	CCONJ
ftr-483	103	22	local	local	ADJ
ftr-483	103	23	systems	system	NOUN
ftr-483	103	24	.	.	PUNCT
ftr-483	104	1	iv	iv	X
ftr-483	104	2	.	.	PUNCT
ftr-483	104	3	recommendations	recommendation	NOUN
ftr-483	104	4	1	1	NUM
ftr-483	104	5	.	.	PUNCT
ftr-483	105	1	for	for	ADP
ftr-483	105	2	all	all	DET
ftr-483	105	3	the	the	DET
ftr-483	105	4	fine	fine	ADJ
ftr-483	105	5	work	work	NOUN
ftr-483	105	6	that	that	PRON
ftr-483	105	7	professor	professor	NOUN
ftr-483	105	8	yin	yin	PROPN
ftr-483	105	9	and	and	CCONJ
ftr-483	105	10	his	his	PRON
ftr-483	105	11	colleagues	colleague	NOUN
ftr-483	105	12	have	have	AUX
ftr-483	105	13	done	do	VERB
ftr-483	105	14	on	on	ADP
ftr-483	105	15	the	the	DET
ftr-483	105	16	earned	earn	VERB
ftr-483	105	17	income	income	NOUN
ftr-483	105	18	tax	tax	NOUN
ftr-483	105	19	credit	credit	NOUN
ftr-483	105	20	(	(	PUNCT
ftr-483	105	21	eitc),2	eitc),2	PROPN
ftr-483	105	22	°	°	ADP
ftr-483	105	23	statistics	statistic	NOUN
ftr-483	105	24	suggest	suggest	VERB
ftr-483	105	25	that	that	SCONJ
ftr-483	105	26	we	we	PRON
ftr-483	105	27	16	16	NUM
ftr-483	105	28	.	.	PUNCT
ftr-483	106	1	chris	chris	PROPN
ftr-483	106	2	r.	r.	PROPN
ftr-483	106	3	edwards	edwards	PROPN
ftr-483	106	4	,	,	PUNCT
ftr-483	106	5	who	who	PRON
ftr-483	106	6	pays	pay	VERB
ftr-483	106	7	federal	federal	ADJ
ftr-483	106	8	income	income	NOUN
ftr-483	106	9	taxes	taxis	NOUN
ftr-483	106	10	?	?	PUNCT
ftr-483	107	1	66	66	NUM
ftr-483	107	2	tax	tax	NOUN
ftr-483	107	3	notes	note	NOUN
ftr-483	107	4	105	105	NUM
ftr-483	107	5	,	,	PUNCT
ftr-483	107	6	108	108	NUM
ftr-483	107	7	(	(	PUNCT
ftr-483	107	8	jan	jan	PROPN
ftr-483	107	9	.	.	PROPN
ftr-483	107	10	2	2	NUM
ftr-483	107	11	,	,	PUNCT
ftr-483	107	12	1995	1995	NUM
ftr-483	107	13	)	)	PUNCT
ftr-483	107	14	;	;	PUNCT
ftr-483	107	15	edward	edward	PROPN
ftr-483	107	16	b.	b.	PROPN
ftr-483	107	17	gross	gross	PROPN
ftr-483	107	18	,	,	PUNCT
ftr-483	107	19	jr	jr	PROPN
ftr-483	107	20	.	.	PROPN
ftr-483	107	21	,	,	PUNCT
ftr-483	107	22	individual	individual	ADJ
ftr-483	107	23	income	income	NOUN
ftr-483	107	24	tax	tax	NOUN
ftr-483	107	25	returns	return	NOUN
ftr-483	107	26	,	,	PUNCT
ftr-483	107	27	preliminary	preliminary	ADJ
ftr-483	107	28	data	datum	NOUN
ftr-483	107	29	,	,	PUNCT
ftr-483	107	30	1992	1992	NUM
ftr-483	107	31	;	;	PUNCT
ftr-483	107	32	i.r.s	i.r.s	PROPN
ftr-483	107	33	.	.	PUNCT
ftr-483	107	34	stat	stat	PROPN
ftr-483	107	35	.	.	PUNCT
ftr-483	108	1	of	of	ADP
ftr-483	108	2	income	income	NOUN
ftr-483	108	3	bull	bull	NOUN
ftr-483	108	4	.	.	PUNCT
ftr-483	109	1	,	,	PUNCT
ftr-483	109	2	spring	spring	NOUN
ftr-483	109	3	1994	1994	NUM
ftr-483	109	4	at	at	ADP
ftr-483	109	5	10	10	NUM
ftr-483	109	6	,	,	PUNCT
ftr-483	109	7	11	11	NUM
ftr-483	109	8	.	.	X
ftr-483	109	9	17	17	NUM
ftr-483	109	10	.	.	PUNCT
ftr-483	110	1	for	for	ADP
ftr-483	110	2	1992	1992	NUM
ftr-483	110	3	,	,	PUNCT
ftr-483	110	4	the	the	DET
ftr-483	110	5	basic	basic	ADJ
ftr-483	110	6	standard	standard	ADJ
ftr-483	110	7	deduction	deduction	NOUN
ftr-483	110	8	was	be	AUX
ftr-483	110	9	taken	take	VERB
ftr-483	110	10	on	on	ADP
ftr-483	110	11	80,257,000	80,257,000	NUM
ftr-483	110	12	returns	return	NOUN
ftr-483	110	13	out	out	ADP
ftr-483	110	14	of	of	ADP
ftr-483	110	15	a	a	DET
ftr-483	110	16	total	total	NOUN
ftr-483	110	17	of	of	ADP
ftr-483	110	18	approximately	approximately	ADV
ftr-483	110	19	114,000,000	114,000,000	NUM
ftr-483	110	20	returns	return	NOUN
ftr-483	110	21	(	(	PUNCT
ftr-483	110	22	processed	process	VERB
ftr-483	110	23	at	at	ADP
ftr-483	110	24	the	the	DET
ftr-483	110	25	time	time	NOUN
ftr-483	110	26	of	of	ADP
ftr-483	110	27	the	the	DET
ftr-483	110	28	report	report	NOUN
ftr-483	110	29	)	)	PUNCT
ftr-483	110	30	.	.	PUNCT
ftr-483	111	1	of	of	ADP
ftr-483	111	2	the	the	DET
ftr-483	111	3	returns	return	NOUN
ftr-483	111	4	claiming	claim	VERB
ftr-483	111	5	the	the	DET
ftr-483	111	6	standard	standard	ADJ
ftr-483	111	7	deduction	deduction	NOUN
ftr-483	111	8	,	,	PUNCT
ftr-483	111	9	76,654,000	76,654,000	NUM
ftr-483	111	10	,	,	PUNCT
ftr-483	111	11	over	over	ADP
ftr-483	111	12	90	90	NUM
ftr-483	111	13	%	%	NOUN
ftr-483	111	14	,	,	PUNCT
ftr-483	111	15	reported	report	VERB
ftr-483	111	16	adjusted	adjust	VERB
ftr-483	111	17	gross	gross	ADJ
ftr-483	111	18	income	income	NOUN
ftr-483	111	19	under	under	ADP
ftr-483	111	20	$	$	SYM
ftr-483	111	21	50,000	50,000	NUM
ftr-483	111	22	.	.	PUNCT
ftr-483	112	1	gross	gross	ADJ
ftr-483	112	2	,	,	PUNCT
ftr-483	112	3	supra	supra	PROPN
ftr-483	112	4	note	note	NOUN
ftr-483	112	5	16	16	NUM
ftr-483	112	6	,	,	PUNCT
ftr-483	112	7	at	at	ADP
ftr-483	112	8	12	12	NUM
ftr-483	112	9	,	,	PUNCT
ftr-483	112	10	24	24	NUM
ftr-483	112	11	.	.	NOUN
ftr-483	112	12	18	18	NUM
ftr-483	112	13	.	.	PUNCT
ftr-483	113	1	see	see	VERB
ftr-483	113	2	edwards	edwards	PROPN
ftr-483	113	3	,	,	PUNCT
ftr-483	113	4	supra	supra	PROPN
ftr-483	113	5	note	note	PROPN
ftr-483	113	6	16	16	NUM
ftr-483	113	7	,	,	PUNCT
ftr-483	113	8	at	at	ADP
ftr-483	113	9	106	106	NUM
ftr-483	113	10	.	.	PUNCT
ftr-483	114	1	19	19	NUM
ftr-483	114	2	.	.	PUNCT
ftr-483	114	3	chris	chris	PROPN
ftr-483	114	4	r.	r.	PROPN
ftr-483	114	5	edwards	edwards	PROPN
ftr-483	114	6	,	,	PUNCT
ftr-483	114	7	typical	typical	ADJ
ftr-483	114	8	american	american	ADJ
ftr-483	114	9	family	family	NOUN
ftr-483	114	10	pays	pay	VERB
ftr-483	114	11	40	40	NUM
ftr-483	114	12	percent	percent	NOUN
ftr-483	114	13	of	of	ADP
ftr-483	114	14	income	income	NOUN
ftr-483	114	15	in	in	ADP
ftr-483	114	16	taxes	taxis	NOUN
ftr-483	114	17	,	,	PUNCT
ftr-483	114	18	66	66	NUM
ftr-483	114	19	tax	tax	NOUN
ftr-483	114	20	notes	note	NOUN
ftr-483	114	21	735	735	NUM
ftr-483	114	22	,	,	PUNCT
ftr-483	114	23	736	736	NUM
ftr-483	114	24	(	(	PUNCT
ftr-483	114	25	jan	jan	PROPN
ftr-483	114	26	.	.	PROPN
ftr-483	114	27	30	30	NUM
ftr-483	114	28	,	,	PUNCT
ftr-483	114	29	1995	1995	NUM
ftr-483	114	30	)	)	PUNCT
ftr-483	114	31	.	.	PUNCT
ftr-483	115	1	20	20	NUM
ftr-483	115	2	.	.	PUNCT
ftr-483	116	1	see	see	VERB
ftr-483	116	2	george	george	PROPN
ftr-483	116	3	k.	k.	PROPN
ftr-483	116	4	yin	yin	PROPN
ftr-483	116	5	et	et	PROPN
ftr-483	116	6	al	al	PROPN
ftr-483	116	7	.	.	PROPN
ftr-483	116	8	,	,	PUNCT
ftr-483	116	9	improving	improve	VERB
ftr-483	116	10	the	the	DET
ftr-483	116	11	delivery	delivery	NOUN
ftr-483	116	12	of	of	ADP
ftr-483	116	13	benefits	benefit	NOUN
ftr-483	116	14	to	to	ADP
ftr-483	116	15	the	the	DET
ftr-483	116	16	working	work	VERB
ftr-483	116	17	poor	poor	ADJ
ftr-483	116	18	:	:	PUNCT
ftr-483	116	19	proposals	proposal	NOUN
ftr-483	116	20	to	to	PART
ftr-483	116	21	reform	reform	VERB
ftr-483	116	22	the	the	DET
ftr-483	116	23	earned	earn	VERB
ftr-483	116	24	income	income	NOUN
ftr-483	116	25	tax	tax	NOUN
ftr-483	116	26	credit	credit	NOUN
ftr-483	116	27	program	program	NOUN
ftr-483	116	28	,	,	PUNCT
ftr-483	116	29	11	11	NUM
ftr-483	116	30	am	am	NOUN
ftr-483	116	31	.	.	PUNCT
ftr-483	117	1	j.	j.	PROPN
ftr-483	117	2	tax	tax	PROPN
ftr-483	117	3	pol'y	pol'y	NOUN
ftr-483	117	4	,	,	PUNCT
ftr-483	117	5	225	225	NUM
ftr-483	117	6	(	(	PUNCT
ftr-483	117	7	1994	1994	NUM
ftr-483	117	8	)	)	PUNCT
ftr-483	117	9	;	;	PUNCT
ftr-483	117	10	george	george	PROPN
ftr-483	117	11	k.	k.	PROPN
ftr-483	117	12	yin	yin	PROPN
ftr-483	117	13	&	&	CCONJ
ftr-483	117	14	jonathan	jonathan	PROPN
ftr-483	117	15	b.	b.	PROPN
ftr-483	117	16	forman	forman	PROPN
ftr-483	117	17	,	,	PUNCT
ftr-483	117	18	redesigning	redesign	VERB
ftr-483	117	19	the	the	DET
ftr-483	117	20	earned	earn	VERB
ftr-483	117	21	income	income	NOUN
ftr-483	117	22	tax	tax	NOUN
ftr-483	117	23	credit	credit	NOUN
ftr-483	118	1	[	[	X
ftr-483	118	2	vol	vol	X
ftr-483	118	3	2:9	2:9	NUM
ftr-483	118	4	a	a	DET
ftr-483	118	5	conswned	conswned	ADJ
ftr-483	118	6	income	income	NOUN
ftr-483	118	7	world	world	NOUN
ftr-483	118	8	might	might	AUX
ftr-483	118	9	,	,	PUNCT
ftr-483	118	10	without	without	ADP
ftr-483	118	11	substantial	substantial	ADJ
ftr-483	118	12	loss	loss	NOUN
ftr-483	118	13	in	in	ADP
ftr-483	118	14	tax	tax	NOUN
ftr-483	118	15	revenues	revenue	NOUN
ftr-483	118	16	,	,	PUNCT
ftr-483	118	17	drop	drop	VERB
ftr-483	118	18	the	the	DET
ftr-483	118	19	bottom	bottom	ADJ
ftr-483	118	20	half	half	NOUN
ftr-483	118	21	of	of	ADP
ftr-483	118	22	the	the	DET
ftr-483	118	23	filing	filing	NOUN
ftr-483	118	24	group	group	NOUN
ftr-483	118	25	completely	completely	ADV
ftr-483	118	26	,	,	PUNCT
ftr-483	118	27	eliminating	eliminate	VERB
ftr-483	118	28	one	one	NUM
ftr-483	118	29	half	half	DET
ftr-483	118	30	the	the	DET
ftr-483	118	31	returns	return	NOUN
ftr-483	118	32	,	,	PUNCT
ftr-483	118	33	one	one	NUM
ftr-483	118	34	half	half	DET
ftr-483	118	35	the	the	DET
ftr-483	118	36	paperwork	paperwork	NOUN
ftr-483	118	37	,	,	PUNCT
ftr-483	118	38	and	and	CCONJ
ftr-483	118	39	substantial	substantial	ADJ
ftr-483	118	40	administrative	administrative	ADJ
ftr-483	118	41	costs.2	costs.2	NOUN
ftr-483	118	42	'	'	PUNCT
ftr-483	118	43	the	the	DET
ftr-483	118	44	eitc	eitc	NOUN
ftr-483	118	45	is	be	AUX
ftr-483	118	46	a	a	DET
ftr-483	118	47	worthy	worthy	ADJ
ftr-483	118	48	and	and	CCONJ
ftr-483	118	49	commendable	commendable	ADJ
ftr-483	118	50	concept	concept	NOUN
ftr-483	118	51	,	,	PUNCT
ftr-483	118	52	but	but	CCONJ
ftr-483	118	53	for	for	SCONJ
ftr-483	118	54	the	the	DET
ftr-483	118	55	filing	filing	NOUN
ftr-483	118	56	group	group	NOUN
ftr-483	118	57	affected	affect	VERB
ftr-483	118	58	,	,	PUNCT
ftr-483	118	59	it	it	PRON
ftr-483	118	60	is	be	AUX
ftr-483	118	61	too	too	ADV
ftr-483	118	62	complicated	complicated	ADJ
ftr-483	118	63	.	.	PUNCT
ftr-483	119	1	moreover	moreover	ADV
ftr-483	119	2	,	,	PUNCT
ftr-483	119	3	it	it	PRON
ftr-483	119	4	has	have	AUX
ftr-483	119	5	led	lead	VERB
ftr-483	119	6	to	to	ADP
ftr-483	119	7	some	some	DET
ftr-483	119	8	fraudulent	fraudulent	ADJ
ftr-483	119	9	practices	practice	NOUN
ftr-483	119	10	,	,	PUNCT
ftr-483	119	11	difficult	difficult	ADJ
ftr-483	119	12	to	to	PART
ftr-483	119	13	audit	audit	VERB
ftr-483	119	14	,	,	PUNCT
ftr-483	119	15	in	in	ADP
ftr-483	119	16	which	which	PRON
ftr-483	119	17	low	low	ADJ
ftr-483	119	18	-	-	PUNCT
ftr-483	119	19	income	income	NOUN
ftr-483	119	20	taxpayers	taxpayer	NOUN
ftr-483	119	21	overstate	overstate	VERB
ftr-483	119	22	their	their	PRON
ftr-483	119	23	income	income	NOUN
ftr-483	119	24	in	in	ADP
ftr-483	119	25	order	order	NOUN
ftr-483	119	26	to	to	PART
ftr-483	119	27	obtain	obtain	VERB
ftr-483	119	28	larger	large	ADJ
ftr-483	119	29	refundable	refundable	ADJ
ftr-483	119	30	credits	credit	NOUN
ftr-483	119	31	.	.	PUNCT
ftr-483	120	1	2	2	X
ftr-483	120	2	.	.	X
ftr-483	120	3	with	with	ADP
ftr-483	120	4	the	the	DET
ftr-483	120	5	utmost	utmost	ADJ
ftr-483	120	6	respect	respect	NOUN
ftr-483	120	7	for	for	ADP
ftr-483	120	8	professor	professor	NOUN
ftr-483	120	9	fleming	fleming	NOUN
ftr-483	120	10	's	's	PART
ftr-483	120	11	concern	concern	NOUN
ftr-483	120	12	about	about	ADP
ftr-483	120	13	a	a	DET
ftr-483	120	14	vat,2	vat,2	NOUN
ftr-483	120	15	concerns	concern	NOUN
ftr-483	120	16	which	which	PRON
ftr-483	120	17	i	i	PRON
ftr-483	120	18	share	share	VERB
ftr-483	120	19	,	,	PUNCT
ftr-483	120	20	i	i	PRON
ftr-483	120	21	have	have	AUX
ftr-483	120	22	become	become	AUX
ftr-483	120	23	persuaded	persuade	VERB
ftr-483	120	24	to	to	ADP
ftr-483	120	25	the	the	DET
ftr-483	120	26	view	view	NOUN
ftr-483	120	27	that	that	SCONJ
ftr-483	120	28	everyone	everyone	PRON
ftr-483	120	29	ought	ought	AUX
ftr-483	120	30	to	to	PART
ftr-483	120	31	pay	pay	VERB
ftr-483	120	32	some	some	DET
ftr-483	120	33	federal	federal	ADJ
ftr-483	120	34	taxes	taxis	NOUN
ftr-483	120	35	,	,	PUNCT
ftr-483	120	36	even	even	ADV
ftr-483	120	37	if	if	SCONJ
ftr-483	120	38	it	it	PRON
ftr-483	120	39	is	be	AUX
ftr-483	120	40	a	a	DET
ftr-483	120	41	few	few	ADJ
ftr-483	120	42	pennies	penny	NOUN
ftr-483	120	43	on	on	ADP
ftr-483	120	44	a	a	DET
ftr-483	120	45	cake	cake	NOUN
ftr-483	120	46	of	of	ADP
ftr-483	120	47	soap	soap	NOUN
ftr-483	120	48	or	or	CCONJ
ftr-483	120	49	a	a	DET
ftr-483	120	50	tube	tube	NOUN
ftr-483	120	51	of	of	ADP
ftr-483	120	52	toothpaste	toothpaste	NOUN
ftr-483	120	53	.	.	PUNCT
ftr-483	121	1	we	we	PRON
ftr-483	121	2	have	have	AUX
ftr-483	121	3	been	be	AUX
ftr-483	121	4	warned	warn	VERB
ftr-483	121	5	by	by	ADP
ftr-483	121	6	the	the	DET
ftr-483	121	7	irs	irs	PROPN
ftr-483	121	8	that	that	SCONJ
ftr-483	121	9	compliance	compliance	NOUN
ftr-483	121	10	is	be	AUX
ftr-483	121	11	down	down	ADV
ftr-483	121	12	,	,	PUNCT
ftr-483	121	13	audits	audit	NOUN
ftr-483	121	14	are	be	AUX
ftr-483	121	15	down	down	ADV
ftr-483	121	16	,	,	PUNCT
ftr-483	121	17	and	and	CCONJ
ftr-483	121	18	the	the	DET
ftr-483	121	19	tax	tax	NOUN
ftr-483	121	20	gap	gap	NOUN
ftr-483	121	21	is	be	AUX
ftr-483	121	22	rising	rise	VERB
ftr-483	121	23	.	.	PUNCT
ftr-483	122	1	as	as	ADP
ftr-483	122	2	a	a	DET
ftr-483	122	3	nation	nation	NOUN
ftr-483	122	4	,	,	PUNCT
ftr-483	122	5	we	we	PRON
ftr-483	122	6	have	have	AUX
ftr-483	122	7	also	also	ADV
ftr-483	122	8	been	be	AUX
ftr-483	122	9	made	make	VERB
ftr-483	122	10	aware	aware	ADJ
ftr-483	122	11	of	of	ADP
ftr-483	122	12	groups	group	NOUN
ftr-483	122	13	who	who	PRON
ftr-483	122	14	believe	believe	VERB
ftr-483	122	15	that	that	SCONJ
ftr-483	122	16	the	the	DET
ftr-483	122	17	federal	federal	ADJ
ftr-483	122	18	government	government	NOUN
ftr-483	122	19	is	be	AUX
ftr-483	122	20	in	in	ADP
ftr-483	122	21	a	a	DET
ftr-483	122	22	conspiracy	conspiracy	NOUN
ftr-483	122	23	against	against	ADP
ftr-483	122	24	them	they	PRON
ftr-483	122	25	.	.	PUNCT
ftr-483	123	1	as	as	SCONJ
ftr-483	123	2	i	i	PRON
ftr-483	123	3	watch	watch	VERB
ftr-483	123	4	the	the	DET
ftr-483	123	5	accounts	account	NOUN
ftr-483	123	6	of	of	ADP
ftr-483	123	7	these	these	DET
ftr-483	123	8	groups	group	NOUN
ftr-483	123	9	on	on	ADP
ftr-483	123	10	the	the	DET
ftr-483	123	11	evening	evening	NOUN
ftr-483	123	12	news	news	NOUN
ftr-483	123	13	,	,	PUNCT
ftr-483	123	14	i	i	PRON
ftr-483	123	15	find	find	VERB
ftr-483	123	16	it	it	PRON
ftr-483	123	17	difficult	difficult	ADJ
ftr-483	123	18	to	to	PART
ftr-483	123	19	believe	believe	VERB
ftr-483	123	20	that	that	SCONJ
ftr-483	123	21	any	any	DET
ftr-483	123	22	one	one	NUM
ftr-483	123	23	of	of	ADP
ftr-483	123	24	their	their	PRON
ftr-483	123	25	members	member	NOUN
ftr-483	123	26	sits	sit	VERB
ftr-483	123	27	down	down	ADP
ftr-483	123	28	before	before	ADP
ftr-483	123	29	each	each	DET
ftr-483	123	30	april	april	PROPN
ftr-483	123	31	15	15	NUM
ftr-483	123	32	and	and	CCONJ
ftr-483	123	33	conscientiously	conscientiously	ADV
ftr-483	123	34	completes	complete	VERB
ftr-483	123	35	and	and	CCONJ
ftr-483	123	36	signs	sign	NOUN
ftr-483	123	37	a	a	DET
ftr-483	123	38	form	form	NOUN
ftr-483	123	39	1040	1040	NUM
ftr-483	123	40	.	.	PUNCT
ftr-483	124	1	as	as	SCONJ
ftr-483	124	2	if	if	SCONJ
ftr-483	124	3	that	that	PRON
ftr-483	124	4	were	be	AUX
ftr-483	124	5	not	not	PART
ftr-483	124	6	enough	enough	ADJ
ftr-483	124	7	,	,	PUNCT
ftr-483	124	8	we	we	PRON
ftr-483	124	9	are	be	AUX
ftr-483	124	10	advised	advise	VERB
ftr-483	124	11	by	by	ADP
ftr-483	124	12	the	the	DET
ftr-483	124	13	irs	irs	PROPN
ftr-483	124	14	that	that	SCONJ
ftr-483	124	15	some	some	PRON
ftr-483	124	16	of	of	ADP
ftr-483	124	17	our	our	PRON
ftr-483	124	18	most	most	ADV
ftr-483	124	19	distinguished	distinguished	ADJ
ftr-483	124	20	professionals	professional	NOUN
ftr-483	124	21	-	-	PUNCT
ftr-483	124	22	yea	yea	ADJ
ftr-483	124	23	,	,	PUNCT
ftr-483	124	24	even	even	ADV
ftr-483	124	25	tax	tax	NOUN
ftr-483	124	26	professionals	professional	NOUN
ftr-483	124	27	-	-	PUNCT
ftr-483	124	28	are	be	AUX
ftr-483	124	29	not	not	PART
ftr-483	124	30	filing	file	VERB
ftr-483	124	31	returns	return	NOUN
ftr-483	124	32	;	;	PUNCT
ftr-483	124	33	as	as	ADP
ftr-483	124	34	a	a	DET
ftr-483	124	35	consequence	consequence	NOUN
ftr-483	124	36	,	,	PUNCT
ftr-483	124	37	the	the	DET
ftr-483	124	38	irs	irs	PROPN
ftr-483	124	39	proposes	propose	VERB
ftr-483	124	40	to	to	PART
ftr-483	124	41	increase	increase	VERB
ftr-483	124	42	the	the	DET
ftr-483	124	43	examination	examination	NOUN
ftr-483	124	44	of	of	ADP
ftr-483	124	45	partnership	partnership	NOUN
ftr-483	124	46	returns	return	NOUN
ftr-483	124	47	to	to	PART
ftr-483	124	48	assure	assure	VERB
ftr-483	124	49	,	,	PUNCT
ftr-483	124	50	inter	inter	PROPN
ftr-483	124	51	alia	alia	PROPN
ftr-483	124	52	,	,	PUNCT
ftr-483	124	53	that	that	DET
ftr-483	124	54	income	income	NOUN
ftr-483	124	55	allocated	allocate	VERB
ftr-483	124	56	to	to	ADP
ftr-483	124	57	partners	partner	NOUN
ftr-483	124	58	is	be	AUX
ftr-483	124	59	correctly	correctly	ADV
ftr-483	124	60	reported	report	VERB
ftr-483	124	61	.	.	PUNCT
ftr-483	124	62	'	'	PUNCT
ftr-483	125	1	frankly	frankly	ADV
ftr-483	125	2	,	,	PUNCT
ftr-483	125	3	i	i	PRON
ftr-483	125	4	worry	worry	VERB
ftr-483	125	5	about	about	ADP
ftr-483	125	6	the	the	DET
ftr-483	125	7	tax	tax	NOUN
ftr-483	125	8	gap	gap	NOUN
ftr-483	125	9	.	.	PUNCT
ftr-483	126	1	we	we	PRON
ftr-483	126	2	are	be	AUX
ftr-483	126	3	not	not	PART
ftr-483	126	4	going	go	VERB
ftr-483	126	5	to	to	PART
ftr-483	126	6	close	close	VERB
ftr-483	126	7	it	it	PRON
ftr-483	126	8	.	.	PUNCT
ftr-483	127	1	it	it	PRON
ftr-483	127	2	may	may	AUX
ftr-483	127	3	get	get	VERB
ftr-483	127	4	even	even	ADV
ftr-483	127	5	wider	wide	ADJ
ftr-483	127	6	,	,	PUNCT
ftr-483	127	7	and	and	CCONJ
ftr-483	127	8	this	this	PRON
ftr-483	127	9	has	have	AUX
ftr-483	127	10	got	get	VERB
ftr-483	127	11	to	to	PART
ftr-483	127	12	be	be	AUX
ftr-483	127	13	a	a	DET
ftr-483	127	14	morale	morale	ADJ
ftr-483	127	15	factor	factor	NOUN
ftr-483	127	16	for	for	ADP
ftr-483	127	17	honest	honest	ADJ
ftr-483	127	18	citizens	citizen	NOUN
ftr-483	127	19	who	who	PRON
ftr-483	127	20	comply	comply	VERB
ftr-483	127	21	.	.	PUNCT
ftr-483	128	1	some	some	DET
ftr-483	128	2	form	form	NOUN
ftr-483	128	3	of	of	ADP
ftr-483	128	4	national	national	ADJ
ftr-483	128	5	sales	sale	NOUN
ftr-483	128	6	tax	tax	NOUN
ftr-483	128	7	on	on	ADP
ftr-483	128	8	all	all	DET
ftr-483	128	9	consumables	consumable	NOUN
ftr-483	128	10	might	might	AUX
ftr-483	128	11	at	at	ADP
ftr-483	128	12	least	least	ADJ
ftr-483	128	13	assure	assure	VERB
ftr-483	128	14	that	that	SCONJ
ftr-483	128	15	everyone	everyone	PRON
ftr-483	128	16	is	be	AUX
ftr-483	128	17	contributing	contribute	VERB
ftr-483	128	18	something	something	PRON
ftr-483	128	19	to	to	ADP
ftr-483	128	20	the	the	DET
ftr-483	128	21	cost	cost	NOUN
ftr-483	128	22	of	of	ADP
ftr-483	128	23	the	the	DET
ftr-483	128	24	central	central	ADJ
ftr-483	128	25	government	government	NOUN
ftr-483	128	26	.	.	PUNCT
ftr-483	129	1	3	3	X
ftr-483	129	2	.	.	PUNCT
ftr-483	129	3	broadly	broadly	ADV
ftr-483	129	4	stated	state	VERB
ftr-483	129	5	,	,	PUNCT
ftr-483	129	6	i	i	PRON
ftr-483	129	7	favor	favor	VERB
ftr-483	129	8	the	the	DET
ftr-483	129	9	haig	haig	PROPN
ftr-483	129	10	-	-	PUNCT
ftr-483	129	11	simons	simons	PROPN
ftr-483	129	12	model	model	NOUN
ftr-483	129	13	over	over	ADP
ftr-483	129	14	the	the	DET
ftr-483	129	15	cash	cash	NOUN
ftr-483	129	16	flow	flow	NOUN
ftr-483	129	17	model	model	NOUN
ftr-483	129	18	,	,	PUNCT
ftr-483	129	19	as	as	SCONJ
ftr-483	129	20	described	describe	VERB
ftr-483	129	21	in	in	ADP
ftr-483	129	22	blueprints	blueprint	NOUN
ftr-483	129	23	.	.	PUNCT
ftr-483	130	1	with	with	ADP
ftr-483	130	2	sophisticated	sophisticated	ADJ
ftr-483	130	3	computer	computer	NOUN
ftr-483	130	4	technology	technology	NOUN
ftr-483	130	5	and	and	CCONJ
ftr-483	130	6	with	with	ADP
ftr-483	130	7	the	the	DET
ftr-483	130	8	elimination	elimination	NOUN
ftr-483	130	9	of	of	ADP
ftr-483	130	10	50	50	NUM
ftr-483	130	11	%	%	NOUN
ftr-483	130	12	of	of	ADP
ftr-483	130	13	the	the	DET
ftr-483	130	14	filers	filer	NOUN
ftr-483	130	15	,	,	PUNCT
ftr-483	130	16	could	could	AUX
ftr-483	130	17	we	we	PRON
ftr-483	130	18	not	not	PART
ftr-483	130	19	require	require	VERB
ftr-483	130	20	taxpayers	taxpayer	NOUN
ftr-483	130	21	to	to	PART
ftr-483	130	22	recognize	recognize	VERB
ftr-483	130	23	gain	gain	NOUN
ftr-483	130	24	or	or	CCONJ
ftr-483	130	25	loss	loss	NOUN
ftr-483	130	26	on	on	ADP
ftr-483	130	27	readily	readily	ADV
ftr-483	130	28	marketable	marketable	ADJ
ftr-483	130	29	assets	asset	NOUN
ftr-483	130	30	by	by	ADP
ftr-483	130	31	a	a	DET
ftr-483	130	32	mark	mark	NOUN
ftr-483	130	33	-	-	PUNCT
ftr-483	130	34	to	to	ADP
ftr-483	130	35	-	-	PUNCT
ftr-483	130	36	market	market	NOUN
ftr-483	130	37	system	system	NOUN
ftr-483	130	38	?	?	PUNCT
ftr-483	131	1	with	with	ADP
ftr-483	131	2	respect	respect	NOUN
ftr-483	131	3	to	to	ADP
ftr-483	131	4	assets	asset	NOUN
ftr-483	131	5	not	not	PART
ftr-483	131	6	readily	readily	ADV
ftr-483	131	7	marketable	marketable	ADJ
ftr-483	131	8	,	,	PUNCT
ftr-483	131	9	could	could	AUX
ftr-483	131	10	we	we	PRON
ftr-483	131	11	not	not	PART
ftr-483	131	12	defer	defer	VERB
ftr-483	131	13	recognition	recognition	NOUN
ftr-483	131	14	of	of	ADP
ftr-483	131	15	gain	gain	NOUN
ftr-483	131	16	or	or	CCONJ
ftr-483	131	17	loss	loss	NOUN
ftr-483	131	18	until	until	ADP
ftr-483	131	19	sale	sale	NOUN
ftr-483	131	20	or	or	CCONJ
ftr-483	131	21	other	other	ADJ
ftr-483	131	22	disposition	disposition	NOUN
ftr-483	131	23	(	(	PUNCT
ftr-483	131	24	including	include	VERB
ftr-483	131	25	transfers	transfer	NOUN
ftr-483	131	26	by	by	ADP
ftr-483	131	27	gift	gift	NOUN
ftr-483	131	28	and	and	CCONJ
ftr-483	131	29	at	at	ADP
ftr-483	131	30	death	death	NOUN
ftr-483	131	31	)	)	PUNCT
ftr-483	131	32	and	and	CCONJ
ftr-483	131	33	then	then	ADV
ftr-483	131	34	average	average	VERB
ftr-483	131	35	back	back	ADV
ftr-483	131	36	the	the	DET
ftr-483	131	37	gain	gain	NOUN
ftr-483	131	38	or	or	CCONJ
ftr-483	131	39	loss	loss	NOUN
ftr-483	131	40	over	over	ADP
ftr-483	131	41	the	the	DET
ftr-483	131	42	holding	hold	VERB
ftr-483	131	43	program	program	NOUN
ftr-483	131	44	to	to	PART
ftr-483	131	45	provide	provide	VERB
ftr-483	131	46	more	more	ADV
ftr-483	131	47	effective	effective	ADJ
ftr-483	131	48	assistance	assistance	NOUN
ftr-483	131	49	for	for	ADP
ftr-483	131	50	the	the	DET
ftr-483	131	51	working	work	VERB
ftr-483	131	52	poor	poor	ADJ
ftr-483	131	53	,	,	PUNCT
ftr-483	131	54	59	59	NUM
ftr-483	131	55	tax	tax	NOUN
ftr-483	131	56	notes	note	NOUN
ftr-483	131	57	951	951	NUM
ftr-483	131	58	(	(	PUNCT
ftr-483	131	59	may	may	PROPN
ftr-483	131	60	17	17	NUM
ftr-483	131	61	,	,	PUNCT
ftr-483	131	62	1993	1993	NUM
ftr-483	131	63	)	)	PUNCT
ftr-483	131	64	.	.	PUNCT
ftr-483	132	1	21	21	NUM
ftr-483	132	2	.	.	PUNCT
ftr-483	133	1	see	see	VERB
ftr-483	133	2	edwards	edwards	PROPN
ftr-483	133	3	,	,	PUNCT
ftr-483	133	4	supra	supra	PROPN
ftr-483	133	5	note	note	PROPN
ftr-483	133	6	16	16	NUM
ftr-483	133	7	,	,	PUNCT
ftr-483	133	8	at	at	ADP
ftr-483	133	9	106	106	NUM
ftr-483	133	10	.	.	PUNCT
ftr-483	134	1	22	22	NUM
ftr-483	134	2	.	.	PUNCT
ftr-483	135	1	see	see	VERB
ftr-483	135	2	fleming	fleming	PROPN
ftr-483	135	3	,	,	PUNCT
ftr-483	135	4	supra	supra	PROPN
ftr-483	135	5	note	note	PROPN
ftr-483	135	6	1	1	NUM
ftr-483	135	7	,	,	PUNCT
ftr-483	135	8	at	at	ADP
ftr-483	135	9	395	395	NUM
ftr-483	135	10	.	.	PUNCT
ftr-483	136	1	23	23	NUM
ftr-483	136	2	.	.	PUNCT
ftr-483	137	1	barbara	barbara	PROPN
ftr-483	137	2	kircheimer	kircheimer	PROPN
ftr-483	137	3	,	,	PUNCT
ftr-483	137	4	irs	irs	PROPN
ftr-483	137	5	plans	plan	VERB
ftr-483	137	6	to	to	PART
ftr-483	137	7	double	double	VERB
ftr-483	137	8	staffing	staffing	NOUN
ftr-483	137	9	for	for	ADP
ftr-483	137	10	partnership	partnership	NOUN
ftr-483	137	11	examinations	examination	NOUN
ftr-483	137	12	,	,	PUNCT
ftr-483	137	13	65	65	NUM
ftr-483	137	14	tax	tax	NOUN
ftr-483	137	15	notes	note	NOUN
ftr-483	137	16	391	391	NUM
ftr-483	137	17	(	(	PUNCT
ftr-483	137	18	oct	oct	PROPN
ftr-483	137	19	.	.	PROPN
ftr-483	137	20	24	24	NUM
ftr-483	137	21	,	,	PUNCT
ftr-483	137	22	1994	1994	NUM
ftr-483	137	23	)	)	PUNCT
ftr-483	137	24	.	.	PUNCT
ftr-483	138	1	19951	19951	NUM
ftr-483	138	2	florida	florida	PROPN
ftr-483	138	3	tax	tax	PROPN
ftr-483	138	4	review	review	NOUN
ftr-483	138	5	period	period	NOUN
ftr-483	138	6	,	,	PUNCT
ftr-483	138	7	perhaps	perhaps	ADV
ftr-483	138	8	as	as	SCONJ
ftr-483	138	9	we	we	PRON
ftr-483	138	10	now	now	ADV
ftr-483	138	11	do	do	VERB
ftr-483	138	12	for	for	ADP
ftr-483	138	13	complex	complex	ADJ
ftr-483	138	14	trusts	trust	NOUN
ftr-483	138	15	in	in	ADP
ftr-483	138	16	applying	apply	VERB
ftr-483	138	17	the	the	DET
ftr-483	138	18	throw	throw	NOUN
ftr-483	138	19	back	back	ADV
ftr-483	138	20	rule?24	rule?24	NOUN
ftr-483	138	21	4	4	NUM
ftr-483	138	22	.	.	PUNCT
ftr-483	139	1	in	in	ADP
ftr-483	139	2	regard	regard	NOUN
ftr-483	139	3	to	to	ADP
ftr-483	139	4	encouraging	encourage	VERB
ftr-483	139	5	savings	saving	NOUN
ftr-483	139	6	,	,	PUNCT
ftr-483	139	7	has	have	VERB
ftr-483	139	8	not	not	PART
ftr-483	139	9	our	our	PRON
ftr-483	139	10	experience	experience	NOUN
ftr-483	139	11	since	since	SCONJ
ftr-483	139	12	1981	1981	NUM
ftr-483	139	13	demonstrated	demonstrate	VERB
ftr-483	139	14	that	that	SCONJ
ftr-483	139	15	we	we	PRON
ftr-483	139	16	can	can	AUX
ftr-483	139	17	not	not	PART
ftr-483	139	18	grow	grow	VERB
ftr-483	139	19	ourselves	ourselves	PRON
ftr-483	139	20	out	out	ADP
ftr-483	139	21	of	of	ADP
ftr-483	139	22	deficits	deficit	NOUN
ftr-483	139	23	by	by	ADP
ftr-483	139	24	lowering	lower	VERB
ftr-483	139	25	taxes	taxis	NOUN
ftr-483	139	26	?	?	PUNCT
ftr-483	140	1	does	do	AUX
ftr-483	140	2	anyone	anyone	PRON
ftr-483	140	3	remember	remember	VERB
ftr-483	140	4	that	that	SCONJ
ftr-483	140	5	from	from	ADP
ftr-483	140	6	the	the	DET
ftr-483	140	7	middle	middle	ADJ
ftr-483	140	8	30s	30	NOUN
ftr-483	140	9	until	until	ADP
ftr-483	140	10	1964	1964	NUM
ftr-483	140	11	,	,	PUNCT
ftr-483	140	12	individual	individual	ADJ
ftr-483	140	13	income	income	NOUN
ftr-483	140	14	tax	tax	NOUN
ftr-483	140	15	rates	rate	NOUN
ftr-483	140	16	ranged	range	VERB
ftr-483	140	17	from	from	ADP
ftr-483	140	18	20	20	NUM
ftr-483	140	19	%	%	NOUN
ftr-483	140	20	to	to	PART
ftr-483	140	21	91	91	NUM
ftr-483	140	22	%	%	NOUN
ftr-483	140	23	,	,	PUNCT
ftr-483	140	24	corporate	corporate	ADJ
ftr-483	140	25	income	income	NOUN
ftr-483	140	26	tax	tax	NOUN
ftr-483	140	27	rates	rate	NOUN
ftr-483	140	28	were	be	AUX
ftr-483	140	29	as	as	ADV
ftr-483	140	30	high	high	ADJ
ftr-483	140	31	as	as	ADP
ftr-483	140	32	54	54	NUM
ftr-483	140	33	%	%	NOUN
ftr-483	140	34	(	(	PUNCT
ftr-483	140	35	with	with	ADP
ftr-483	140	36	a	a	DET
ftr-483	140	37	rate	rate	NOUN
ftr-483	140	38	of	of	ADP
ftr-483	140	39	95	95	NUM
ftr-483	140	40	%	%	NOUN
ftr-483	140	41	on	on	ADP
ftr-483	140	42	excess	excess	ADJ
ftr-483	140	43	profits	profit	NOUN
ftr-483	140	44	during	during	ADP
ftr-483	140	45	world	world	PROPN
ftr-483	140	46	war	war	PROPN
ftr-483	140	47	ii	ii	PROPN
ftr-483	140	48	and	and	CCONJ
ftr-483	140	49	the	the	DET
ftr-483	140	50	korean	korean	ADJ
ftr-483	140	51	conflict	conflict	NOUN
ftr-483	140	52	)	)	PUNCT
ftr-483	140	53	,	,	PUNCT
ftr-483	140	54	and	and	CCONJ
ftr-483	140	55	estate	estate	NOUN
ftr-483	140	56	tax	tax	NOUN
ftr-483	140	57	rates	rate	NOUN
ftr-483	140	58	ran	run	VERB
ftr-483	140	59	to	to	ADP
ftr-483	140	60	77	77	NUM
ftr-483	140	61	%	%	NOUN
ftr-483	140	62	(	(	PUNCT
ftr-483	140	63	gift	gift	NOUN
ftr-483	140	64	tax	tax	NOUN
ftr-483	140	65	rates	rate	NOUN
ftr-483	140	66	to	to	ADP
ftr-483	140	67	5734	5734	NUM
ftr-483	140	68	%	%	NOUN
ftr-483	140	69	)	)	PUNCT
ftr-483	140	70	?	?	PUNCT
ftr-483	141	1	with	with	ADP
ftr-483	141	2	that	that	DET
ftr-483	141	3	structure	structure	NOUN
ftr-483	141	4	,	,	PUNCT
ftr-483	141	5	we	we	PRON
ftr-483	141	6	paid	pay	VERB
ftr-483	141	7	the	the	DET
ftr-483	141	8	cost	cost	NOUN
ftr-483	141	9	of	of	ADP
ftr-483	141	10	world	world	PROPN
ftr-483	141	11	war	war	PROPN
ftr-483	141	12	ii	ii	PROPN
ftr-483	141	13	and	and	CCONJ
ftr-483	141	14	the	the	DET
ftr-483	141	15	korean	korean	ADJ
ftr-483	141	16	conflict	conflict	NOUN
ftr-483	141	17	,	,	PUNCT
ftr-483	141	18	financed	finance	VERB
ftr-483	141	19	the	the	DET
ftr-483	141	20	marshall	marshall	NOUN
ftr-483	141	21	plan	plan	NOUN
ftr-483	141	22	to	to	PART
ftr-483	141	23	rebuild	rebuild	VERB
ftr-483	141	24	post	post	ADJ
ftr-483	141	25	-	-	ADJ
ftr-483	141	26	war	war	ADJ
ftr-483	141	27	europe	europe	NOUN
ftr-483	141	28	,	,	PUNCT
ftr-483	141	29	and	and	CCONJ
ftr-483	141	30	were	be	AUX
ftr-483	141	31	a	a	DET
ftr-483	141	32	creditor	creditor	NOUN
ftr-483	141	33	nation	nation	NOUN
ftr-483	141	34	to	to	ADP
ftr-483	141	35	all	all	DET
ftr-483	141	36	the	the	DET
ftr-483	141	37	world	world	NOUN
ftr-483	141	38	.	.	PUNCT
ftr-483	142	1	the	the	DET
ftr-483	142	2	country	country	NOUN
ftr-483	142	3	had	have	VERB
ftr-483	142	4	low	low	ADJ
ftr-483	142	5	inflation	inflation	NOUN
ftr-483	142	6	and	and	CCONJ
ftr-483	142	7	good	good	ADJ
ftr-483	142	8	productivity	productivity	NOUN
ftr-483	142	9	.	.	PUNCT
ftr-483	143	1	how	how	SCONJ
ftr-483	143	2	did	do	AUX
ftr-483	143	3	we	we	PRON
ftr-483	143	4	get	get	AUX
ftr-483	143	5	mesmerized	mesmerize	VERB
ftr-483	143	6	into	into	ADP
ftr-483	143	7	believing	believe	VERB
ftr-483	143	8	that	that	SCONJ
ftr-483	143	9	low	low	ADJ
ftr-483	143	10	taxes	taxis	NOUN
ftr-483	143	11	with	with	ADP
ftr-483	143	12	high	high	ADJ
ftr-483	143	13	deficits	deficit	NOUN
ftr-483	143	14	would	would	AUX
ftr-483	143	15	lead	lead	VERB
ftr-483	143	16	us	we	PRON
ftr-483	143	17	to	to	ADP
ftr-483	143	18	the	the	DET
ftr-483	143	19	promised	promise	VERB
ftr-483	143	20	land	land	NOUN
ftr-483	143	21	?	?	PUNCT
ftr-483	144	1	5	5	X
ftr-483	144	2	.	.	X
ftr-483	144	3	finally	finally	ADV
ftr-483	144	4	,	,	PUNCT
ftr-483	144	5	i	i	PRON
ftr-483	144	6	concede	concede	VERB
ftr-483	144	7	that	that	SCONJ
ftr-483	144	8	we	we	PRON
ftr-483	144	9	can	can	AUX
ftr-483	144	10	not	not	PART
ftr-483	144	11	have	have	VERB
ftr-483	144	12	haig	haig	PROPN
ftr-483	144	13	-	-	PUNCT
ftr-483	144	14	simons	simon	NOUN
ftr-483	144	15	or	or	CCONJ
ftr-483	144	16	cash	cash	NOUN
ftr-483	144	17	flow	flow	NOUN
ftr-483	144	18	,	,	PUNCT
ftr-483	144	19	but	but	CCONJ
ftr-483	144	20	must	must	AUX
ftr-483	144	21	have	have	VERB
ftr-483	144	22	some	some	DET
ftr-483	144	23	hybrid	hybrid	NOUN
ftr-483	144	24	.	.	PUNCT
ftr-483	145	1	in	in	ADP
ftr-483	145	2	this	this	DET
ftr-483	145	3	connection	connection	NOUN
ftr-483	145	4	,	,	PUNCT
ftr-483	145	5	therefore	therefore	ADV
ftr-483	145	6	,	,	PUNCT
ftr-483	145	7	could	could	AUX
ftr-483	145	8	we	we	PRON
ftr-483	145	9	not	not	PART
ftr-483	145	10	draw	draw	VERB
ftr-483	145	11	upon	upon	SCONJ
ftr-483	145	12	some	some	PRON
ftr-483	145	13	of	of	ADP
ftr-483	145	14	the	the	DET
ftr-483	145	15	literature	literature	NOUN
ftr-483	145	16	on	on	ADP
ftr-483	145	17	pareto	pareto	ADJ
ftr-483	145	18	optimality	optimality	NOUN
ftr-483	145	19	,	,	PUNCT
ftr-483	145	20	kaldor	kaldor	PROPN
ftr-483	145	21	-	-	PUNCT
ftr-483	145	22	hicks	hicks	PROPN
ftr-483	145	23	efficiency	efficiency	NOUN
ftr-483	145	24	,	,	PUNCT
ftr-483	145	25	and	and	CCONJ
ftr-483	145	26	mirrlees	mirrlee	NOUN
ftr-483	145	27	models	model	NOUN
ftr-483	145	28	to	to	PART
ftr-483	145	29	demonstrate	demonstrate	VERB
ftr-483	145	30	econometrically	econometrically	ADV
ftr-483	145	31	desirable	desirable	ADJ
ftr-483	145	32	systems	system	NOUN
ftr-483	145	33	of	of	ADP
ftr-483	145	34	income	income	NOUN
ftr-483	145	35	distribution?25	distribution?25	ADJ
ftr-483	145	36	to	to	PART
ftr-483	145	37	be	be	AUX
ftr-483	145	38	sure	sure	ADJ
ftr-483	145	39	,	,	PUNCT
ftr-483	145	40	any	any	DET
ftr-483	145	41	popular	popular	ADJ
ftr-483	145	42	discussion	discussion	NOUN
ftr-483	145	43	of	of	ADP
ftr-483	145	44	these	these	DET
ftr-483	145	45	matters	matter	NOUN
ftr-483	145	46	through	through	ADP
ftr-483	145	47	talk	talk	NOUN
ftr-483	145	48	shows	show	NOUN
ftr-483	145	49	,	,	PUNCT
ftr-483	145	50	panels	panel	NOUN
ftr-483	145	51	,	,	PUNCT
ftr-483	145	52	op	op	NOUN
ftr-483	145	53	-	-	PUNCT
ftr-483	145	54	ed	ed	NOUN
ftr-483	145	55	columns	column	NOUN
ftr-483	145	56	,	,	PUNCT
ftr-483	145	57	and	and	CCONJ
ftr-483	145	58	the	the	DET
ftr-483	145	59	like	like	ADJ
ftr-483	145	60	would	would	AUX
ftr-483	145	61	invoke	invoke	VERB
ftr-483	145	62	yawns	yawn	NOUN
ftr-483	145	63	and	and	CCONJ
ftr-483	145	64	glazed	glaze	VERB
ftr-483	145	65	eyes	eye	NOUN
ftr-483	145	66	,	,	PUNCT
ftr-483	145	67	but	but	CCONJ
ftr-483	145	68	in	in	ADP
ftr-483	145	69	a	a	DET
ftr-483	145	70	complex	complex	ADJ
ftr-483	145	71	economy	economy	NOUN
ftr-483	145	72	,	,	PUNCT
ftr-483	145	73	it	it	PRON
ftr-483	145	74	is	be	AUX
ftr-483	145	75	just	just	ADV
ftr-483	145	76	this	this	DET
ftr-483	145	77	kind	kind	NOUN
ftr-483	145	78	of	of	ADP
ftr-483	145	79	thoroughgoing	thoroughgoe	VERB
ftr-483	145	80	research	research	NOUN
ftr-483	145	81	and	and	CCONJ
ftr-483	145	82	analysis	analysis	NOUN
ftr-483	145	83	which	which	PRON
ftr-483	145	84	we	we	PRON
ftr-483	145	85	require	require	VERB
ftr-483	145	86	before	before	ADP
ftr-483	145	87	plunging	plunge	VERB
ftr-483	145	88	headlong	headlong	ADV
ftr-483	145	89	into	into	ADP
ftr-483	145	90	more	more	ADV
ftr-483	145	91	tinkering	tinkering	ADJ
ftr-483	145	92	that	that	SCONJ
ftr-483	145	93	a	a	DET
ftr-483	145	94	former	former	ADJ
ftr-483	145	95	conservative	conservative	ADJ
ftr-483	145	96	republican	republican	ADJ
ftr-483	145	97	secretary	secretary	NOUN
ftr-483	145	98	of	of	ADP
ftr-483	145	99	the	the	DET
ftr-483	145	100	treasury	treasury	NOUN
ftr-483	145	101	said	say	VERB
ftr-483	145	102	we	we	PRON
ftr-483	145	103	should	should	AUX
ftr-483	145	104	avoid.26	avoid.26	VERB
ftr-483	145	105	we	we	PRON
ftr-483	145	106	are	be	AUX
ftr-483	145	107	indebted	indebted	ADJ
ftr-483	145	108	to	to	ADP
ftr-483	145	109	professors	professor	NOUN
ftr-483	145	110	fleming	fleming	PROPN
ftr-483	145	111	and	and	CCONJ
ftr-483	145	112	yin	yin	PROPN
ftr-483	145	113	for	for	ADP
ftr-483	145	114	their	their	PRON
ftr-483	145	115	thoughtful	thoughtful	ADJ
ftr-483	145	116	disquisitions	disquisition	NOUN
ftr-483	145	117	on	on	ADP
ftr-483	145	118	complex	complex	ADJ
ftr-483	145	119	subjects	subject	NOUN
ftr-483	145	120	which	which	PRON
ftr-483	145	121	continue	continue	VERB
ftr-483	145	122	to	to	PART
ftr-483	145	123	occupy	occupy	VERB
ftr-483	145	124	such	such	ADJ
ftr-483	145	125	important	important	ADJ
ftr-483	145	126	positions	position	NOUN
ftr-483	145	127	on	on	ADP
ftr-483	145	128	our	our	PRON
ftr-483	145	129	national	national	ADJ
ftr-483	145	130	agenda	agenda	NOUN
ftr-483	145	131	.	.	PUNCT
ftr-483	146	1	24	24	NUM
ftr-483	146	2	.	.	PUNCT
ftr-483	147	1	the	the	DET
ftr-483	147	2	throwback	throwback	PROPN
ftr-483	147	3	rule	rule	NOUN
ftr-483	147	4	is	be	AUX
ftr-483	147	5	now	now	ADV
ftr-483	147	6	an	an	DET
ftr-483	147	7	anachronism	anachronism	NOUN
ftr-483	147	8	as	as	SCONJ
ftr-483	147	9	the	the	DET
ftr-483	147	10	compression	compression	NOUN
ftr-483	147	11	of	of	ADP
ftr-483	147	12	rates	rate	NOUN
ftr-483	147	13	on	on	ADP
ftr-483	147	14	trust	trust	NOUN
ftr-483	147	15	income	income	NOUN
ftr-483	147	16	usually	usually	ADV
ftr-483	147	17	militates	militate	VERB
ftr-483	147	18	in	in	ADP
ftr-483	147	19	favor	favor	NOUN
ftr-483	147	20	of	of	ADP
ftr-483	147	21	distributing	distribute	VERB
ftr-483	147	22	trust	trust	NOUN
ftr-483	147	23	income	income	NOUN
ftr-483	147	24	rather	rather	ADV
ftr-483	147	25	than	than	ADP
ftr-483	147	26	retaining	retain	VERB
ftr-483	147	27	it	it	PRON
ftr-483	147	28	in	in	ADP
ftr-483	147	29	trust	trust	NOUN
ftr-483	147	30	for	for	ADP
ftr-483	147	31	later	later	ADJ
ftr-483	147	32	years	year	NOUN
ftr-483	147	33	.	.	PUNCT
ftr-483	148	1	25	25	NUM
ftr-483	148	2	.	.	X
ftr-483	149	1	see	see	VERB
ftr-483	149	2	,	,	PUNCT
ftr-483	149	3	e.g.	e.g.	ADV
ftr-483	149	4	,	,	PUNCT
ftr-483	149	5	mccaffery	mccaffery	NOUN
ftr-483	149	6	,	,	PUNCT
ftr-483	149	7	supra	supra	ADJ
ftr-483	149	8	note	note	NOUN
ftr-483	149	9	5	5	NUM
ftr-483	149	10	,	,	PUNCT
ftr-483	149	11	at	at	ADP
ftr-483	149	12	1156	1156	NUM
ftr-483	149	13	;	;	PUNCT
ftr-483	149	14	joseph	joseph	PROPN
ftr-483	149	15	bankman	bankman	PROPN
ftr-483	149	16	&	&	CCONJ
ftr-483	149	17	thomas	thomas	PROPN
ftr-483	149	18	griffith	griffith	PROPN
ftr-483	149	19	,	,	PUNCT
ftr-483	149	20	social	social	ADJ
ftr-483	149	21	welfare	welfare	NOUN
ftr-483	149	22	and	and	CCONJ
ftr-483	149	23	the	the	DET
ftr-483	149	24	rate	rate	NOUN
ftr-483	149	25	structure	structure	NOUN
ftr-483	149	26	:	:	PUNCT
ftr-483	149	27	a	a	DET
ftr-483	149	28	new	new	ADJ
ftr-483	149	29	look	look	NOUN
ftr-483	149	30	at	at	ADP
ftr-483	149	31	progressive	progressive	ADJ
ftr-483	149	32	taxation	taxation	NOUN
ftr-483	149	33	,	,	PUNCT
ftr-483	149	34	75	75	NUM
ftr-483	149	35	cal	cal	NOUN
ftr-483	149	36	.	.	PUNCT
ftr-483	150	1	l.	l.	PROPN
ftr-483	150	2	rev	rev	PROPN
ftr-483	150	3	1905	1905	NUM
ftr-483	150	4	,	,	PUNCT
ftr-483	150	5	1946	1946	NUM
ftr-483	150	6	(	(	PUNCT
ftr-483	150	7	1987	1987	NUM
ftr-483	150	8	)	)	PUNCT
ftr-483	150	9	.	.	PUNCT
ftr-483	151	1	26	26	NUM
ftr-483	151	2	.	.	PUNCT
ftr-483	152	1	william	william	PROPN
ftr-483	152	2	e.	e.	PROPN
ftr-483	152	3	simon	simon	PROPN
ftr-483	152	4	,	,	PUNCT
ftr-483	152	5	forward	forward	ADV
ftr-483	152	6	to	to	ADP
ftr-483	152	7	blueprints	blueprint	NOUN
ftr-483	152	8	,	,	PUNCT
ftr-483	152	9	supra	supra	PROPN
ftr-483	152	10	note	note	NOUN
ftr-483	152	11	3	3	NUM
ftr-483	152	12	,	,	PUNCT
ftr-483	152	13	at	at	ADP
ftr-483	152	14	xxi	xxi	PROPN
ftr-483	152	15	.	.	PUNCT
ftr-483	153	1	[	[	X
ftr-483	153	2	vol	vol	NOUN
ftr-483	153	3	2:9	2:9	NUM