id	sid	tid	token	lemma	pos
ftr-496	1	1	florida	florida	PROPN
ftr-496	1	2	tax	tax	PROPN
ftr-496	1	3	review	review	NOUN
ftr-496	1	4	volume	volume	NOUN
ftr-496	1	5	1	1	NUM
ftr-496	1	6	1993	1993	NUM
ftr-496	1	7	number	number	NOUN
ftr-496	1	8	6	6	NUM
ftr-496	1	9	horizontal	horizontal	ADJ
ftr-496	1	10	equity	equity	NOUN
ftr-496	1	11	:	:	PUNCT
ftr-496	1	12	a	a	DET
ftr-496	1	13	further	further	ADJ
ftr-496	1	14	note	note	NOUN
ftr-496	1	15	richard	richard	PROPN
ftr-496	1	16	a.	a.	PROPN
ftr-496	1	17	musgrave	musgrave	PROPN
ftr-496	1	18	*	*	PROPN
ftr-496	1	19	i.	i.	PROPN
ftr-496	1	20	introduction	introduction	NOUN
ftr-496	1	21	writing	write	VERB
ftr-496	1	22	some	some	DET
ftr-496	1	23	thirty	thirty	NUM
ftr-496	1	24	years	year	NOUN
ftr-496	1	25	ago	ago	ADV
ftr-496	1	26	,	,	PUNCT
ftr-496	1	27	i	i	PRON
ftr-496	1	28	argued	argue	VERB
ftr-496	1	29	that	that	SCONJ
ftr-496	1	30	"	"	PUNCT
ftr-496	1	31	the	the	DET
ftr-496	1	32	requirements	requirement	NOUN
ftr-496	1	33	of	of	ADP
ftr-496	1	34	horizontal	horizontal	ADJ
ftr-496	1	35	and	and	CCONJ
ftr-496	1	36	vertical	vertical	ADJ
ftr-496	1	37	equity	equity	NOUN
ftr-496	1	38	are	be	AUX
ftr-496	1	39	but	but	CCONJ
ftr-496	1	40	different	different	ADJ
ftr-496	1	41	sides	side	NOUN
ftr-496	1	42	of	of	ADP
ftr-496	1	43	the	the	DET
ftr-496	1	44	same	same	ADJ
ftr-496	1	45	coin	coin	NOUN
ftr-496	1	46	.	.	PUNCT
ftr-496	2	1	if	if	SCONJ
ftr-496	2	2	there	there	PRON
ftr-496	2	3	is	be	VERB
ftr-496	2	4	no	no	DET
ftr-496	2	5	specified	specified	ADJ
ftr-496	2	6	reason	reason	NOUN
ftr-496	2	7	for	for	ADP
ftr-496	2	8	discriminating	discriminate	VERB
ftr-496	2	9	among	among	ADP
ftr-496	2	10	unequals	unequal	NOUN
ftr-496	2	11	,	,	PUNCT
ftr-496	2	12	how	how	SCONJ
ftr-496	2	13	can	can	AUX
ftr-496	2	14	there	there	PRON
ftr-496	2	15	be	be	AUX
ftr-496	2	16	a	a	DET
ftr-496	2	17	reason	reason	NOUN
ftr-496	2	18	for	for	ADP
ftr-496	2	19	avoiding	avoid	VERB
ftr-496	2	20	discrimination	discrimination	NOUN
ftr-496	2	21	against	against	ADP
ftr-496	2	22	equals	equal	NOUN
ftr-496	2	23	?	?	PUNCT
ftr-496	2	24	"	"	PUNCT
ftr-496	2	25	'	'	PUNCT
ftr-496	2	26	the	the	DET
ftr-496	2	27	call	call	NOUN
ftr-496	2	28	for	for	ADP
ftr-496	2	29	horizontal	horizontal	ADJ
ftr-496	2	30	equity	equity	NOUN
ftr-496	2	31	(	(	PUNCT
ftr-496	2	32	"	"	PUNCT
ftr-496	2	33	he	he	PRON
ftr-496	2	34	"	"	PUNCT
ftr-496	2	35	)	)	PUNCT
ftr-496	2	36	without	without	ADP
ftr-496	2	37	a	a	DET
ftr-496	2	38	vertical	vertical	ADJ
ftr-496	2	39	equity	equity	NOUN
ftr-496	2	40	(	(	PUNCT
ftr-496	2	41	"	"	PUNCT
ftr-496	2	42	ve	ve	NOUN
ftr-496	2	43	"	"	PUNCT
ftr-496	2	44	)	)	PUNCT
ftr-496	2	45	rule	rule	NOUN
ftr-496	2	46	,	,	PUNCT
ftr-496	2	47	as	as	SCONJ
ftr-496	2	48	i	i	PRON
ftr-496	2	49	argued	argue	VERB
ftr-496	2	50	,	,	PUNCT
ftr-496	2	51	is	be	AUX
ftr-496	2	52	at	at	ADV
ftr-496	2	53	best	good	ADJ
ftr-496	2	54	to	to	PART
ftr-496	2	55	be	be	AUX
ftr-496	2	56	seen	see	VERB
ftr-496	2	57	as	as	ADP
ftr-496	2	58	a	a	DET
ftr-496	2	59	protection	protection	NOUN
ftr-496	2	60	against	against	ADP
ftr-496	2	61	arbitrary	arbitrary	ADJ
ftr-496	2	62	discrimination	discrimination	NOUN
ftr-496	2	63	,	,	PUNCT
ftr-496	2	64	a	a	DET
ftr-496	2	65	goal	goal	NOUN
ftr-496	2	66	which	which	PRON
ftr-496	2	67	could	could	AUX
ftr-496	2	68	also	also	ADV
ftr-496	2	69	be	be	AUX
ftr-496	2	70	met	meet	VERB
ftr-496	2	71	by	by	ADP
ftr-496	2	72	random	random	ADJ
ftr-496	2	73	taxation	taxation	NOUN
ftr-496	2	74	.	.	PUNCT
ftr-496	2	75	'	'	PUNCT
ftr-496	3	1	i	i	PRON
ftr-496	3	2	stayed	stay	VERB
ftr-496	3	3	with	with	ADP
ftr-496	3	4	that	that	DET
ftr-496	3	5	view	view	NOUN
ftr-496	3	6	'	'	PUNCT
ftr-496	3	7	until	until	SCONJ
ftr-496	3	8	louis	louis	PROPN
ftr-496	3	9	kaplow	kaplow	PROPN
ftr-496	3	10	's	's	PART
ftr-496	3	11	support	support	NOUN
ftr-496	3	12	of	of	ADP
ftr-496	3	13	a	a	DET
ftr-496	3	14	similar	similar	ADJ
ftr-496	3	15	position4	position4	NOUN
ftr-496	3	16	made	make	VERB
ftr-496	3	17	me	i	PRON
ftr-496	3	18	return	return	VERB
ftr-496	3	19	to	to	ADP
ftr-496	3	20	the	the	DET
ftr-496	3	21	issue	issue	NOUN
ftr-496	3	22	.	.	PUNCT
ftr-496	4	1	perhaps	perhaps	ADV
ftr-496	4	2	a	a	DET
ftr-496	4	3	bit	bit	NOUN
ftr-496	4	4	wiser	wise	ADJ
ftr-496	4	5	if	if	SCONJ
ftr-496	4	6	less	less	ADV
ftr-496	4	7	clever	clever	ADJ
ftr-496	4	8	,	,	PUNCT
ftr-496	4	9	i	i	PRON
ftr-496	4	10	then	then	ADV
ftr-496	4	11	came	come	VERB
ftr-496	4	12	to	to	PART
ftr-496	4	13	conclude	conclude	VERB
ftr-496	4	14	that	that	SCONJ
ftr-496	4	15	there	there	PRON
ftr-496	4	16	was	be	VERB
ftr-496	4	17	a	a	DET
ftr-496	4	18	case	case	NOUN
ftr-496	4	19	,	,	PUNCT
ftr-496	4	20	after	after	ADV
ftr-496	4	21	all	all	ADV
ftr-496	4	22	,	,	PUNCT
ftr-496	4	23	for	for	ADP
ftr-496	4	24	recognizing	recognize	VERB
ftr-496	4	25	he	he	PRON
ftr-496	4	26	as	as	ADP
ftr-496	4	27	a	a	DET
ftr-496	4	28	distinct	distinct	ADJ
ftr-496	4	29	norm.5	norm.5	PROPN
ftr-496	4	30	kaplow	kaplow	PROPN
ftr-496	4	31	,	,	PUNCT
ftr-496	4	32	responding	respond	VERB
ftr-496	4	33	in	in	ADP
ftr-496	4	34	this	this	DET
ftr-496	4	35	review	review	NOUN
ftr-496	4	36	,	,	PUNCT
ftr-496	4	37	rejected	reject	VERB
ftr-496	4	38	my	my	PRON
ftr-496	4	39	case	case	NOUN
ftr-496	4	40	as	as	ADP
ftr-496	4	41	assuming	assume	VERB
ftr-496	4	42	what	what	PRON
ftr-496	4	43	is	be	AUX
ftr-496	4	44	to	to	PART
ftr-496	4	45	be	be	AUX
ftr-496	4	46	proven.6	proven.6	NOUN
ftr-496	4	47	i	i	PRON
ftr-496	4	48	am	be	AUX
ftr-496	4	49	not	not	PART
ftr-496	4	50	persuaded	persuade	VERB
ftr-496	4	51	and	and	CCONJ
ftr-496	4	52	hence	hence	ADV
ftr-496	4	53	this	this	DET
ftr-496	4	54	further	further	ADJ
ftr-496	4	55	note	note	NOUN
ftr-496	4	56	.	.	PUNCT
ftr-496	5	1	as	as	SCONJ
ftr-496	5	2	i	i	PRON
ftr-496	5	3	suggested	suggest	VERB
ftr-496	5	4	in	in	ADP
ftr-496	5	5	my	my	PRON
ftr-496	5	6	paper	paper	NOUN
ftr-496	5	7	,	,	PUNCT
ftr-496	5	8	a	a	DET
ftr-496	5	9	distinction	distinction	NOUN
ftr-496	5	10	need	need	AUX
ftr-496	5	11	be	be	AUX
ftr-496	5	12	drawn	draw	VERB
ftr-496	5	13	between	between	ADP
ftr-496	5	14	viewing	view	VERB
ftr-496	5	15	the	the	DET
ftr-496	5	16	problem	problem	NOUN
ftr-496	5	17	in	in	ADP
ftr-496	5	18	a	a	DET
ftr-496	5	19	first	first	ADJ
ftr-496	5	20	best	good	ADJ
ftr-496	5	21	setting	setting	NOUN
ftr-496	5	22	where	where	SCONJ
ftr-496	5	23	taxes	taxis	NOUN
ftr-496	5	24	can	can	AUX
ftr-496	5	25	be	be	AUX
ftr-496	5	26	arranged	arrange	VERB
ftr-496	5	27	so	so	ADV
ftr-496	5	28	as	as	SCONJ
ftr-496	5	29	to	to	PART
ftr-496	5	30	fully	fully	ADV
ftr-496	5	31	comply	comply	VERB
ftr-496	5	32	with	with	ADP
ftr-496	5	33	equity	equity	NOUN
ftr-496	5	34	norms	norm	NOUN
ftr-496	5	35	and	and	CCONJ
ftr-496	5	36	situations	situation	NOUN
ftr-496	5	37	where	where	SCONJ
ftr-496	5	38	,	,	PUNCT
ftr-496	5	39	due	due	ADP
ftr-496	5	40	to	to	ADP
ftr-496	5	41	political	political	ADJ
ftr-496	5	42	or	or	CCONJ
ftr-496	5	43	other	other	ADJ
ftr-496	5	44	constraints	constraint	NOUN
ftr-496	5	45	,	,	PUNCT
ftr-496	5	46	the	the	DET
ftr-496	5	47	choice	choice	NOUN
ftr-496	5	48	is	be	AUX
ftr-496	5	49	among	among	ADP
ftr-496	5	50	second	second	ADJ
ftr-496	5	51	best	good	ADJ
ftr-496	5	52	solutions	solution	NOUN
ftr-496	5	53	.	.	PUNCT
ftr-496	6	1	the	the	DET
ftr-496	6	2	same	same	ADJ
ftr-496	6	3	distinction	distinction	NOUN
ftr-496	6	4	is	be	AUX
ftr-496	6	5	again	again	ADV
ftr-496	6	6	drawn	draw	VERB
ftr-496	6	7	here	here	ADV
ftr-496	6	8	.	.	PUNCT
ftr-496	7	1	*	*	PUNCT
ftr-496	7	2	h.h	h.h	PROPN
ftr-496	7	3	.	.	PROPN
ftr-496	7	4	burbank	burbank	PROPN
ftr-496	7	5	professor	professor	NOUN
ftr-496	7	6	of	of	ADP
ftr-496	7	7	political	political	ADJ
ftr-496	7	8	economy	economy	NOUN
ftr-496	7	9	,	,	PUNCT
ftr-496	7	10	emeritus	emeritus	NOUN
ftr-496	7	11	,	,	PUNCT
ftr-496	7	12	harvard	harvard	PROPN
ftr-496	7	13	university	university	PROPN
ftr-496	7	14	and	and	CCONJ
ftr-496	7	15	adjunct	adjunct	ADJ
ftr-496	7	16	professor	professor	NOUN
ftr-496	7	17	,	,	PUNCT
ftr-496	7	18	university	university	PROPN
ftr-496	7	19	of	of	ADP
ftr-496	7	20	california	california	PROPN
ftr-496	7	21	at	at	ADP
ftr-496	7	22	santa	santa	PROPN
ftr-496	7	23	cruz	cruz	PROPN
ftr-496	7	24	.	.	PUNCT
ftr-496	8	1	1	1	X
ftr-496	8	2	.	.	X
ftr-496	8	3	richard	richard	PROPN
ftr-496	8	4	a.	a.	PROPN
ftr-496	8	5	musgrave	musgrave	PROPN
ftr-496	8	6	,	,	PUNCT
ftr-496	8	7	the	the	DET
ftr-496	8	8	theory	theory	NOUN
ftr-496	8	9	of	of	ADP
ftr-496	8	10	public	public	ADJ
ftr-496	8	11	finance	finance	NOUN
ftr-496	8	12	:	:	PUNCT
ftr-496	8	13	a	a	DET
ftr-496	8	14	study	study	NOUN
ftr-496	8	15	in	in	ADP
ftr-496	8	16	public	public	ADJ
ftr-496	8	17	economy	economy	NOUN
ftr-496	8	18	160	160	NUM
ftr-496	8	19	(	(	PUNCT
ftr-496	8	20	1959	1959	NUM
ftr-496	8	21	)	)	PUNCT
ftr-496	8	22	.	.	PUNCT
ftr-496	9	1	2	2	X
ftr-496	9	2	.	.	X
ftr-496	10	1	i	i	PRON
ftr-496	10	2	d.	d.	PROPN
ftr-496	10	3	3	3	X
ftr-496	10	4	.	.	PUNCT
ftr-496	11	1	see	see	VERB
ftr-496	11	2	richard	richard	PROPN
ftr-496	11	3	a.	a.	PROPN
ftr-496	11	4	musgrave	musgrave	PROPN
ftr-496	11	5	&	&	CCONJ
ftr-496	11	6	peggy	peggy	PROPN
ftr-496	11	7	b.	b.	PROPN
ftr-496	11	8	musgrave	musgrave	PROPN
ftr-496	11	9	,	,	PUNCT
ftr-496	11	10	public	public	ADJ
ftr-496	11	11	finance	finance	NOUN
ftr-496	11	12	in	in	ADP
ftr-496	11	13	theory	theory	NOUN
ftr-496	11	14	and	and	CCONJ
ftr-496	11	15	practice	practice	NOUN
ftr-496	11	16	216	216	NUM
ftr-496	11	17	(	(	PUNCT
ftr-496	11	18	2d	2d	NUM
ftr-496	11	19	ed	ed	NOUN
ftr-496	11	20	.	.	PROPN
ftr-496	11	21	1976	1976	NUM
ftr-496	11	22	)	)	PUNCT
ftr-496	11	23	.	.	PUNCT
ftr-496	12	1	4	4	X
ftr-496	12	2	.	.	X
ftr-496	12	3	louis	louis	PROPN
ftr-496	12	4	kaplow	kaplow	PROPN
ftr-496	12	5	,	,	PUNCT
ftr-496	12	6	horizontal	horizontal	ADJ
ftr-496	12	7	equity	equity	NOUN
ftr-496	12	8	:	:	PUNCT
ftr-496	12	9	measures	measure	NOUN
ftr-496	12	10	in	in	ADP
ftr-496	12	11	search	search	NOUN
ftr-496	12	12	of	of	ADP
ftr-496	12	13	a	a	DET
ftr-496	12	14	principle	principle	NOUN
ftr-496	12	15	,	,	PUNCT
ftr-496	12	16	42	42	NUM
ftr-496	12	17	nat'l	nat'l	NOUN
ftr-496	12	18	.	.	PUNCT
ftr-496	13	1	tax	tax	PROPN
ftr-496	13	2	j.	j.	PROPN
ftr-496	13	3	139	139	NUM
ftr-496	13	4	(	(	PUNCT
ftr-496	13	5	1990	1990	NUM
ftr-496	13	6	)	)	PUNCT
ftr-496	13	7	.	.	PUNCT
ftr-496	14	1	5	5	X
ftr-496	14	2	.	.	X
ftr-496	14	3	richard	richard	PROPN
ftr-496	14	4	a.	a.	PROPN
ftr-496	14	5	musgrave	musgrave	PROPN
ftr-496	14	6	,	,	PUNCT
ftr-496	14	7	horizontal	horizontal	ADJ
ftr-496	14	8	equity	equity	NOUN
ftr-496	14	9	,	,	PUNCT
ftr-496	14	10	once	once	ADV
ftr-496	14	11	more	more	ADJ
ftr-496	14	12	,	,	PUNCT
ftr-496	14	13	43	43	NUM
ftr-496	14	14	nat'l	nat'l	NOUN
ftr-496	14	15	.	.	PUNCT
ftr-496	14	16	tax	tax	PROPN
ftr-496	14	17	j.	j.	PROPN
ftr-496	14	18	,	,	PUNCT
ftr-496	14	19	113	113	NUM
ftr-496	14	20	(	(	PUNCT
ftr-496	14	21	1990	1990	NUM
ftr-496	14	22	)	)	PUNCT
ftr-496	14	23	.	.	PUNCT
ftr-496	15	1	6	6	NUM
ftr-496	15	2	.	.	X
ftr-496	15	3	louis	louis	PROPN
ftr-496	15	4	kaplow	kaplow	PROPN
ftr-496	15	5	,	,	PUNCT
ftr-496	15	6	a	a	DET
ftr-496	15	7	note	note	NOUN
ftr-496	15	8	on	on	ADP
ftr-496	15	9	horizontal	horizontal	ADJ
ftr-496	15	10	equity	equity	NOUN
ftr-496	15	11	,	,	PUNCT
ftr-496	15	12	1	1	NUM
ftr-496	15	13	fla	fla	NOUN
ftr-496	15	14	.	.	PUNCT
ftr-496	16	1	tax	tax	PROPN
ftr-496	16	2	rev	rev	PROPN
ftr-496	16	3	.	.	PROPN
ftr-496	16	4	191	191	NUM
ftr-496	16	5	(	(	PUNCT
ftr-496	16	6	1992	1992	NUM
ftr-496	16	7	)	)	PUNCT
ftr-496	16	8	.	.	PUNCT
ftr-496	17	1	horizonial	horizonial	ADJ
ftr-496	17	2	equity	equity	NOUN
ftr-496	17	3	"	"	PUNCT
ftr-496	17	4	:	:	PUNCT
ftr-496	17	5	a	a	DET
ftr-496	17	6	further	further	ADJ
ftr-496	17	7	note	note	NOUN
ftr-496	17	8	hi	hi	INTJ
ftr-496	17	9	.	.	PUNCT
ftr-496	18	1	first	first	ADV
ftr-496	18	2	best	well	ADV
ftr-496	18	3	setting	setting	NOUN
ftr-496	18	4	applied	apply	VERB
ftr-496	18	5	to	to	ADP
ftr-496	18	6	the	the	DET
ftr-496	18	7	first	first	ADJ
ftr-496	18	8	best	good	ADJ
ftr-496	18	9	world	world	NOUN
ftr-496	18	10	,	,	PUNCT
ftr-496	18	11	i	i	PRON
ftr-496	18	12	grant	grant	VERB
ftr-496	18	13	for	for	ADP
ftr-496	18	14	purposes	purpose	NOUN
ftr-496	18	15	of	of	ADP
ftr-496	18	16	this	this	DET
ftr-496	18	17	commentary	commentary	NOUN
ftr-496	18	18	a	a	DET
ftr-496	18	19	setting	setting	NOUN
ftr-496	18	20	where	where	SCONJ
ftr-496	18	21	arrangements	arrangement	NOUN
ftr-496	18	22	which	which	PRON
ftr-496	18	23	satisfy	satisfy	VERB
ftr-496	18	24	ve	ve	AUX
ftr-496	18	25	also	also	ADV
ftr-496	18	26	satisfy	satisfy	VERB
ftr-496	18	27	he	he	PRON
ftr-496	18	28	.	.	PUNCT
ftr-496	18	29	'	'	PUNCT
ftr-496	19	1	this	this	PRON
ftr-496	19	2	then	then	ADV
ftr-496	19	3	permits	permit	VERB
ftr-496	19	4	me	i	PRON
ftr-496	19	5	to	to	PART
ftr-496	19	6	focus	focus	VERB
ftr-496	19	7	on	on	ADP
ftr-496	19	8	situations	situation	NOUN
ftr-496	19	9	of	of	ADP
ftr-496	19	10	conflict	conflict	NOUN
ftr-496	19	11	which	which	PRON
ftr-496	19	12	arise	arise	VERB
ftr-496	19	13	from	from	ADP
ftr-496	19	14	political	political	ADJ
ftr-496	19	15	and	and	CCONJ
ftr-496	19	16	practical	practical	ADJ
ftr-496	19	17	constraints	constraint	NOUN
ftr-496	19	18	.	.	PUNCT
ftr-496	20	1	assuming	assume	VERB
ftr-496	20	2	first	first	ADV
ftr-496	20	3	that	that	SCONJ
ftr-496	20	4	there	there	PRON
ftr-496	20	5	are	be	VERB
ftr-496	20	6	no	no	DET
ftr-496	20	7	such	such	ADJ
ftr-496	20	8	constraints	constraint	NOUN
ftr-496	20	9	,	,	PUNCT
ftr-496	20	10	let	let	VERB
ftr-496	20	11	l	l	NOUN
ftr-496	20	12	,	,	PUNCT
ftr-496	20	13	and	and	CCONJ
ftr-496	20	14	l	l	NOUN
ftr-496	20	15	,	,	PUNCT
ftr-496	20	16	have	have	VERB
ftr-496	20	17	similar	similar	ADJ
ftr-496	20	18	low	low	ADJ
ftr-496	20	19	and	and	CCONJ
ftr-496	20	20	h	h	NOUN
ftr-496	20	21	,	,	PUNCT
ftr-496	20	22	and	and	CCONJ
ftr-496	20	23	h.	h.	PROPN
ftr-496	20	24	,	,	PUNCT
ftr-496	20	25	similar	similar	ADJ
ftr-496	20	26	high	high	ADJ
ftr-496	20	27	incomes	income	NOUN
ftr-496	20	28	.	.	PUNCT
ftr-496	21	1	then	then	ADV
ftr-496	21	2	if	if	SCONJ
ftr-496	21	3	ve	ve	NOUN
ftr-496	21	4	calls	call	VERB
ftr-496	21	5	for	for	SCONJ
ftr-496	21	6	the	the	DET
ftr-496	21	7	h	h	PROPN
ftr-496	21	8	group	group	NOUN
ftr-496	21	9	to	to	PART
ftr-496	21	10	pay	pay	VERB
ftr-496	21	11	twice	twice	ADV
ftr-496	21	12	as	as	ADV
ftr-496	21	13	much	much	ADJ
ftr-496	21	14	as	as	ADP
ftr-496	21	15	the	the	DET
ftr-496	21	16	l	l	NOUN
ftr-496	21	17	group	group	NOUN
ftr-496	21	18	,	,	PUNCT
ftr-496	21	19	it	it	PRON
ftr-496	21	20	also	also	ADV
ftr-496	21	21	follows	follow	VERB
ftr-496	21	22	that	that	SCONJ
ftr-496	21	23	l	l	NOUN
ftr-496	21	24	,	,	PUNCT
ftr-496	21	25	and	and	CCONJ
ftr-496	21	26	l	l	NOUN
ftr-496	21	27	,	,	PUNCT
ftr-496	21	28	each	each	PRON
ftr-496	21	29	will	will	AUX
ftr-496	21	30	pay	pay	VERB
ftr-496	21	31	the	the	DET
ftr-496	21	32	same	same	ADJ
ftr-496	21	33	,	,	PUNCT
ftr-496	21	34	as	as	ADP
ftr-496	21	35	will	will	AUX
ftr-496	21	36	h	h	NOUN
ftr-496	21	37	,	,	PUNCT
ftr-496	21	38	and	and	CCONJ
ftr-496	21	39	h	h	NOUN
ftr-496	21	40	,	,	PUNCT
ftr-496	21	41	.	.	PUNCT
ftr-496	22	1	meeting	meet	VERB
ftr-496	22	2	the	the	DET
ftr-496	22	3	ve	ve	NOUN
ftr-496	22	4	rule	rule	NOUN
ftr-496	22	5	also	also	ADV
ftr-496	22	6	meets	meet	VERB
ftr-496	22	7	the	the	DET
ftr-496	22	8	he	he	PRON
ftr-496	22	9	rule	rule	NOUN
ftr-496	22	10	.	.	PUNCT
ftr-496	23	1	this	this	DET
ftr-496	23	2	much	much	ADJ
ftr-496	23	3	follows	follow	VERB
ftr-496	23	4	,	,	PUNCT
ftr-496	23	5	but	but	CCONJ
ftr-496	23	6	the	the	DET
ftr-496	23	7	story	story	NOUN
ftr-496	23	8	does	do	AUX
ftr-496	23	9	not	not	PART
ftr-496	23	10	end	end	VERB
ftr-496	23	11	here	here	ADV
ftr-496	23	12	.	.	PUNCT
ftr-496	24	1	while	while	SCONJ
ftr-496	24	2	satisfying	satisfy	VERB
ftr-496	24	3	ve	ve	VERB
ftr-496	24	4	implies	imply	VERB
ftr-496	24	5	also	also	ADV
ftr-496	24	6	satisfying	satisfy	VERB
ftr-496	24	7	he	he	PRON
ftr-496	24	8	,	,	PUNCT
ftr-496	24	9	it	it	PRON
ftr-496	24	10	does	do	AUX
ftr-496	24	11	not	not	PART
ftr-496	24	12	follow	follow	VERB
ftr-496	24	13	that	that	SCONJ
ftr-496	24	14	he	he	PRON
ftr-496	24	15	is	be	AUX
ftr-496	24	16	a	a	DET
ftr-496	24	17	mere	mere	ADJ
ftr-496	24	18	derivative	derivative	NOUN
ftr-496	24	19	of	of	ADP
ftr-496	24	20	ve	ve	PROPN
ftr-496	24	21	.	.	PUNCT
ftr-496	25	1	i	i	PRON
ftr-496	25	2	again	again	ADV
ftr-496	25	3	begin	begin	VERB
ftr-496	25	4	with	with	ADP
ftr-496	25	5	the	the	DET
ftr-496	25	6	observation	observation	NOUN
ftr-496	25	7	that	that	SCONJ
ftr-496	25	8	almost	almost	ADV
ftr-496	25	9	everyone	everyone	PRON
ftr-496	25	10	agrees	agree	VERB
ftr-496	25	11	with	with	ADP
ftr-496	25	12	the	the	DET
ftr-496	25	13	he	he	PRON
ftr-496	25	14	rule	rule	NOUN
ftr-496	25	15	,	,	PUNCT
ftr-496	25	16	which	which	PRON
ftr-496	25	17	calls	call	VERB
ftr-496	25	18	for	for	ADP
ftr-496	25	19	equal	equal	ADJ
ftr-496	25	20	treatment	treatment	NOUN
ftr-496	25	21	of	of	ADP
ftr-496	25	22	people	people	NOUN
ftr-496	25	23	in	in	ADP
ftr-496	25	24	equal	equal	ADJ
ftr-496	25	25	positions	position	NOUN
ftr-496	25	26	.	.	PUNCT
ftr-496	25	27	'	'	PUNCT
ftr-496	26	1	the	the	DET
ftr-496	26	2	general	general	ADJ
ftr-496	26	3	principle	principle	NOUN
ftr-496	26	4	of	of	ADP
ftr-496	26	5	he	he	PRON
ftr-496	26	6	is	be	AUX
ftr-496	26	7	almost	almost	ADV
ftr-496	26	8	universally	universally	ADV
ftr-496	26	9	accepted	accept	VERB
ftr-496	26	10	.	.	PUNCT
ftr-496	27	1	at	at	ADP
ftr-496	27	2	the	the	DET
ftr-496	27	3	same	same	ADJ
ftr-496	27	4	time	time	NOUN
ftr-496	27	5	views	view	NOUN
ftr-496	27	6	on	on	ADP
ftr-496	27	7	ve	ve	PROPN
ftr-496	27	8	,	,	PUNCT
ftr-496	27	9	the	the	DET
ftr-496	27	10	desirable	desirable	ADJ
ftr-496	27	11	pattern	pattern	NOUN
ftr-496	27	12	of	of	ADP
ftr-496	27	13	differentiation	differentiation	NOUN
ftr-496	27	14	among	among	ADP
ftr-496	27	15	unequals	unequal	NOUN
ftr-496	27	16	,	,	PUNCT
ftr-496	27	17	differ	differ	VERB
ftr-496	27	18	widely	widely	ADV
ftr-496	27	19	.	.	PUNCT
ftr-496	28	1	x	x	X
ftr-496	28	2	,	,	PUNCT
ftr-496	28	3	who	who	PRON
ftr-496	28	4	sees	see	VERB
ftr-496	28	5	distributive	distributive	ADJ
ftr-496	28	6	justice	justice	NOUN
ftr-496	28	7	in	in	ADP
ftr-496	28	8	lockean	lockean	ADJ
ftr-496	28	9	terms	term	NOUN
ftr-496	28	10	of	of	ADP
ftr-496	28	11	entitlement	entitlement	NOUN
ftr-496	28	12	to	to	ADP
ftr-496	28	13	earnings	earning	NOUN
ftr-496	28	14	,	,	PUNCT
ftr-496	28	15	will	will	AUX
ftr-496	28	16	view	view	VERB
ftr-496	28	17	justice	justice	NOUN
ftr-496	28	18	in	in	ADP
ftr-496	28	19	taxation	taxation	NOUN
ftr-496	28	20	in	in	ADP
ftr-496	28	21	benefit	benefit	NOUN
ftr-496	28	22	terms	term	NOUN
ftr-496	28	23	:	:	PUNCT
ftr-496	28	24	people	people	NOUN
ftr-496	28	25	who	who	PRON
ftr-496	28	26	value	value	VERB
ftr-496	28	27	public	public	ADJ
ftr-496	28	28	services	service	NOUN
ftr-496	28	29	equally	equally	ADV
ftr-496	28	30	should	should	AUX
ftr-496	28	31	pay	pay	VERB
ftr-496	28	32	a	a	DET
ftr-496	28	33	similar	similar	ADJ
ftr-496	28	34	tax	tax	NOUN
ftr-496	28	35	price	price	NOUN
ftr-496	28	36	.	.	PUNCT
ftr-496	29	1	y	y	PROPN
ftr-496	29	2	and	and	CCONJ
ftr-496	29	3	z	z	PROPN
ftr-496	29	4	,	,	PUNCT
ftr-496	29	5	who	who	PRON
ftr-496	29	6	take	take	VERB
ftr-496	29	7	a	a	DET
ftr-496	29	8	utilitarian	utilitarian	ADJ
ftr-496	29	9	approach	approach	NOUN
ftr-496	29	10	,	,	PUNCT
ftr-496	29	11	will	will	AUX
ftr-496	29	12	view	view	VERB
ftr-496	29	13	as	as	ADP
ftr-496	29	14	just	just	ADV
ftr-496	29	15	that	that	DET
ftr-496	29	16	distribution	distribution	NOUN
ftr-496	29	17	of	of	ADP
ftr-496	29	18	the	the	DET
ftr-496	29	19	tax	tax	NOUN
ftr-496	29	20	burden	burden	NOUN
ftr-496	29	21	which	which	PRON
ftr-496	29	22	minimizes	minimize	VERB
ftr-496	29	23	the	the	DET
ftr-496	29	24	aggregate	aggregate	ADJ
ftr-496	29	25	welfare	welfare	NOUN
ftr-496	29	26	loss	loss	NOUN
ftr-496	29	27	,	,	PUNCT
ftr-496	29	28	but	but	CCONJ
ftr-496	29	29	the	the	DET
ftr-496	29	30	shape	shape	NOUN
ftr-496	29	31	of	of	ADP
ftr-496	29	32	their	their	PRON
ftr-496	29	33	subjective	subjective	ADJ
ftr-496	29	34	welfare	welfare	NOUN
ftr-496	29	35	functions	function	NOUN
ftr-496	29	36	will	will	AUX
ftr-496	29	37	differ	differ	VERB
ftr-496	29	38	.	.	PUNCT
ftr-496	30	1	others	other	NOUN
ftr-496	30	2	may	may	AUX
ftr-496	30	3	choose	choose	VERB
ftr-496	30	4	yet	yet	ADV
ftr-496	30	5	different	different	ADJ
ftr-496	30	6	criteria	criterion	NOUN
ftr-496	30	7	of	of	ADP
ftr-496	30	8	fairness	fairness	NOUN
ftr-496	30	9	,	,	PUNCT
ftr-496	30	10	such	such	ADJ
ftr-496	30	11	as	as	ADP
ftr-496	30	12	a	a	DET
ftr-496	30	13	burden	burden	NOUN
ftr-496	30	14	distribution	distribution	NOUN
ftr-496	30	15	which	which	PRON
ftr-496	30	16	imposes	impose	VERB
ftr-496	30	17	a	a	DET
ftr-496	30	18	proportional	proportional	ADJ
ftr-496	30	19	loss	loss	NOUN
ftr-496	30	20	.	.	PUNCT
ftr-496	31	1	given	give	VERB
ftr-496	31	2	perfect	perfect	ADJ
ftr-496	31	3	implementation	implementation	NOUN
ftr-496	31	4	,	,	PUNCT
ftr-496	31	5	all	all	DET
ftr-496	31	6	these	these	DET
ftr-496	31	7	rules	rule	NOUN
ftr-496	31	8	involve	involve	VERB
ftr-496	31	9	equal	equal	ADJ
ftr-496	31	10	treatment	treatment	NOUN
ftr-496	31	11	of	of	ADP
ftr-496	31	12	equals	equal	NOUN
ftr-496	31	13	,	,	PUNCT
ftr-496	31	14	but	but	CCONJ
ftr-496	31	15	the	the	DET
ftr-496	31	16	outcomes	outcome	NOUN
ftr-496	31	17	will	will	AUX
ftr-496	31	18	differ	differ	VERB
ftr-496	31	19	.	.	PUNCT
ftr-496	32	1	my	my	PRON
ftr-496	32	2	conclusion	conclusion	NOUN
ftr-496	32	3	to	to	PART
ftr-496	32	4	be	be	AUX
ftr-496	32	5	drawn	draw	VERB
ftr-496	32	6	from	from	ADP
ftr-496	32	7	this	this	DET
ftr-496	32	8	observation	observation	NOUN
ftr-496	32	9	is	be	AUX
ftr-496	32	10	not	not	PART
ftr-496	32	11	that	that	SCONJ
ftr-496	32	12	he	he	PRON
ftr-496	32	13	is	be	AUX
ftr-496	32	14	redundant	redundant	ADJ
ftr-496	32	15	and	and	CCONJ
ftr-496	32	16	a	a	DET
ftr-496	32	17	mere	mere	ADJ
ftr-496	32	18	derivative	derivative	NOUN
ftr-496	32	19	of	of	ADP
ftr-496	32	20	ve	ve	PROPN
ftr-496	32	21	.	.	PUNCT
ftr-496	33	1	rather	rather	ADV
ftr-496	33	2	,	,	PUNCT
ftr-496	33	3	the	the	DET
ftr-496	33	4	pervasiveness	pervasiveness	NOUN
ftr-496	33	5	of	of	ADP
ftr-496	33	6	the	the	PRON
ftr-496	33	7	he	he	PRON
ftr-496	33	8	rule	rule	VERB
ftr-496	33	9	in	in	ADP
ftr-496	33	10	the	the	DET
ftr-496	33	11	varying	vary	VERB
ftr-496	33	12	ve	ve	NOUN
ftr-496	33	13	contexts	contexts	NOUN
ftr-496	33	14	suggests	suggest	VERB
ftr-496	33	15	that	that	SCONJ
ftr-496	33	16	he	he	PRON
ftr-496	33	17	is	be	AUX
ftr-496	33	18	a	a	DET
ftr-496	33	19	primary	primary	ADJ
ftr-496	33	20	principle	principle	NOUN
ftr-496	33	21	,	,	PUNCT
ftr-496	33	22	reflecting	reflect	VERB
ftr-496	33	23	a	a	DET
ftr-496	33	24	basic	basic	ADJ
ftr-496	33	25	premise	premise	NOUN
ftr-496	33	26	of	of	ADP
ftr-496	33	27	social	social	ADJ
ftr-496	33	28	mores	more	NOUN
ftr-496	33	29	-	-	PUNCT
ftr-496	33	30	as	as	SCONJ
ftr-496	33	31	stated	state	VERB
ftr-496	33	32	in	in	ADP
ftr-496	33	33	the	the	DET
ftr-496	33	34	biblical	biblical	ADJ
ftr-496	33	35	golden	golden	ADJ
ftr-496	33	36	rule	rule	NOUN
ftr-496	33	37	or	or	CCONJ
ftr-496	33	38	the	the	DET
ftr-496	33	39	kantian	kantian	ADJ
ftr-496	33	40	imperative	imperative	NOUN
ftr-496	33	41	-	-	PUNCT
ftr-496	33	42	with	with	ADP
ftr-496	33	43	which	which	PRON
ftr-496	33	44	all	all	PRON
ftr-496	33	45	just	just	ADV
ftr-496	33	46	people	people	NOUN
ftr-496	33	47	will	will	AUX
ftr-496	33	48	(	(	PUNCT
ftr-496	33	49	must	must	AUX
ftr-496	33	50	)	)	PUNCT
ftr-496	33	51	agree	agree	VERB
ftr-496	33	52	.	.	PUNCT
ftr-496	34	1	but	but	CCONJ
ftr-496	34	2	having	having	AUX
ftr-496	34	3	complied	comply	VERB
ftr-496	34	4	therewith	therewith	NOUN
ftr-496	34	5	,	,	PUNCT
ftr-496	34	6	just	just	ADV
ftr-496	34	7	individuals	individual	NOUN
ftr-496	34	8	are	be	AUX
ftr-496	34	9	then	then	ADV
ftr-496	34	10	free	free	ADJ
ftr-496	34	11	to	to	PART
ftr-496	34	12	disagree	disagree	VERB
ftr-496	34	13	on	on	ADP
ftr-496	34	14	7	7	NUM
ftr-496	34	15	.	.	PUNCT
ftr-496	35	1	departing	depart	VERB
ftr-496	35	2	from	from	ADP
ftr-496	35	3	the	the	DET
ftr-496	35	4	well	well	ADV
ftr-496	35	5	-	-	PUNCT
ftr-496	35	6	behaved	behave	VERB
ftr-496	35	7	setting	setting	NOUN
ftr-496	35	8	,	,	PUNCT
ftr-496	35	9	conflicts	conflict	NOUN
ftr-496	35	10	may	may	AUX
ftr-496	35	11	arise	arise	VERB
ftr-496	35	12	even	even	ADV
ftr-496	35	13	with	with	ADP
ftr-496	35	14	identical	identical	ADJ
ftr-496	35	15	tastes	taste	NOUN
ftr-496	35	16	if	if	SCONJ
ftr-496	35	17	the	the	DET
ftr-496	35	18	feasible	feasible	ADJ
ftr-496	35	19	set	set	NOUN
ftr-496	35	20	is	be	AUX
ftr-496	35	21	non	non	ADJ
ftr-496	35	22	-	-	ADJ
ftr-496	35	23	convex	convex	ADJ
ftr-496	35	24	(	(	PUNCT
ftr-496	35	25	see	see	VERB
ftr-496	35	26	a.b	a.b	PROPN
ftr-496	35	27	.	.	PROPN
ftr-496	35	28	atkinson	atkinson	PROPN
ftr-496	35	29	and	and	CCONJ
ftr-496	35	30	joseph	joseph	PROPN
ftr-496	35	31	e.	e.	PROPN
ftr-496	35	32	stiglitz	stiglitz	PROPN
ftr-496	35	33	.	.	PUNCT
ftr-496	36	1	lectures	lecture	NOUN
ftr-496	36	2	in	in	ADP
ftr-496	36	3	public	public	ADJ
ftr-496	36	4	economics	economic	NOUN
ftr-496	36	5	,	,	PUNCT
ftr-496	36	6	354	354	NUM
ftr-496	36	7	(	(	PUNCT
ftr-496	36	8	mcgraw	mcgraw	NOUN
ftr-496	36	9	-	-	PUNCT
ftr-496	36	10	hill	hill	NOUN
ftr-496	36	11	)	)	PUNCT
ftr-496	36	12	(	(	PUNCT
ftr-496	36	13	1990	1990	NUM
ftr-496	36	14	)	)	PUNCT
ftr-496	36	15	)	)	PUNCT
ftr-496	36	16	and	and	CCONJ
ftr-496	36	17	more	more	ADV
ftr-496	36	18	generally	generally	ADV
ftr-496	36	19	where	where	SCONJ
ftr-496	36	20	tastes	taste	NOUN
ftr-496	36	21	differ	differ	VERB
ftr-496	36	22	(	(	PUNCT
ftr-496	36	23	see	see	VERB
ftr-496	36	24	martin	martin	PROPN
ftr-496	36	25	s.	s.	PROPN
ftr-496	36	26	feldstein	feldstein	PROPN
ftr-496	36	27	,	,	PUNCT
ftr-496	36	28	on	on	ADP
ftr-496	36	29	the	the	DET
ftr-496	36	30	theory	theory	NOUN
ftr-496	36	31	of	of	ADP
ftr-496	36	32	tax	tax	NOUN
ftr-496	36	33	reform	reform	NOUN
ftr-496	36	34	.	.	PUNCT
ftr-496	37	1	j.	j.	PROPN
ftr-496	37	2	pub	pub	PROPN
ftr-496	37	3	.	.	PUNCT
ftr-496	38	1	econ	econ	PROPN
ftr-496	38	2	.	.	PUNCT
ftr-496	39	1	(	(	PUNCT
ftr-496	39	2	1976	1976	NUM
ftr-496	39	3	)	)	PUNCT
ftr-496	39	4	6	6	NUM
ftr-496	39	5	.	.	NOUN
ftr-496	39	6	1	1	NUM
ftr-496	39	7	.	.	PUNCT
ftr-496	40	1	at	at	ADP
ftr-496	40	2	83	83	NUM
ftr-496	40	3	)	)	PUNCT
ftr-496	40	4	.	.	PUNCT
ftr-496	41	1	see	see	VERB
ftr-496	41	2	also	also	ADV
ftr-496	41	3	infra	infra	NOUN
ftr-496	41	4	note	note	VERB
ftr-496	41	5	9	9	NUM
ftr-496	41	6	.	.	NOUN
ftr-496	41	7	8	8	NUM
ftr-496	41	8	.	.	PUNCT
ftr-496	42	1	this	this	PRON
ftr-496	42	2	is	be	AUX
ftr-496	42	3	not	not	PART
ftr-496	42	4	to	to	PART
ftr-496	42	5	deny	deny	VERB
ftr-496	42	6	that	that	SCONJ
ftr-496	42	7	there	there	PRON
ftr-496	42	8	may	may	AUX
ftr-496	42	9	be	be	AUX
ftr-496	42	10	a	a	DET
ftr-496	42	11	debate	debate	NOUN
ftr-496	42	12	over	over	ADP
ftr-496	42	13	the	the	DET
ftr-496	42	14	appropriate	appropriate	ADJ
ftr-496	42	15	index	index	NOUN
ftr-496	42	16	of	of	ADP
ftr-496	42	17	equality	equality	NOUN
ftr-496	42	18	,	,	PUNCT
ftr-496	42	19	e.g.	e.g.	ADV
ftr-496	42	20	equal	equal	ADJ
ftr-496	42	21	income	income	NOUN
ftr-496	42	22	or	or	CCONJ
ftr-496	42	23	consumption	consumption	NOUN
ftr-496	42	24	,	,	PUNCT
ftr-496	42	25	appropriate	appropriate	ADJ
ftr-496	42	26	definition	definition	NOUN
ftr-496	42	27	of	of	ADP
ftr-496	42	28	the	the	DET
ftr-496	42	29	taxable	taxable	ADJ
ftr-496	42	30	unit	unit	NOUN
ftr-496	42	31	and	and	CCONJ
ftr-496	42	32	so	so	ADV
ftr-496	42	33	forth	forth	ADV
ftr-496	42	34	.	.	PUNCT
ftr-496	43	1	these	these	PRON
ftr-496	43	2	are	be	AUX
ftr-496	43	3	important	important	ADJ
ftr-496	43	4	issues	issue	NOUN
ftr-496	43	5	in	in	ADP
ftr-496	43	6	tax	tax	NOUN
ftr-496	43	7	practice	practice	NOUN
ftr-496	43	8	,	,	PUNCT
ftr-496	43	9	but	but	CCONJ
ftr-496	43	10	a	a	DET
ftr-496	43	11	more	more	ADV
ftr-496	43	12	or	or	CCONJ
ftr-496	43	13	less	less	ADV
ftr-496	43	14	satisfactory	satisfactory	ADJ
ftr-496	43	15	solution	solution	NOUN
ftr-496	43	16	may	may	AUX
ftr-496	43	17	be	be	AUX
ftr-496	43	18	agreed	agree	VERB
ftr-496	43	19	upon	upon	SCONJ
ftr-496	43	20	.	.	PUNCT
ftr-496	44	1	see	see	VERB
ftr-496	44	2	richard	richard	PROPN
ftr-496	44	3	a.	a.	PROPN
ftr-496	44	4	musgrave	musgrave	PROPN
ftr-496	44	5	,	,	PUNCT
ftr-496	44	6	the	the	DET
ftr-496	44	7	nature	nature	NOUN
ftr-496	44	8	of	of	ADP
ftr-496	44	9	horizontal	horizontal	ADJ
ftr-496	44	10	equity	equity	NOUN
ftr-496	44	11	and	and	CCONJ
ftr-496	44	12	the	the	DET
ftr-496	44	13	principle	principle	NOUN
ftr-496	44	14	of	of	ADP
ftr-496	44	15	broad	broad	ADV
ftr-496	44	16	-	-	PUNCT
ftr-496	44	17	based	base	VERB
ftr-496	44	18	taxation	taxation	NOUN
ftr-496	44	19	:	:	PUNCT
ftr-496	44	20	a	a	DET
ftr-496	44	21	friendly	friendly	ADJ
ftr-496	44	22	critique	critique	NOUN
ftr-496	44	23	,	,	PUNCT
ftr-496	44	24	(	(	PUNCT
ftr-496	44	25	john	john	PROPN
ftr-496	44	26	c.	c.	PROPN
ftr-496	44	27	hind	hind	PROPN
ftr-496	44	28	ed	ed	NOUN
ftr-496	44	29	.	.	PROPN
ftr-496	44	30	1983	1983	NUM
ftr-496	44	31	)	)	PUNCT
ftr-496	44	32	.	.	PUNCT
ftr-496	45	1	taxation	taxation	NOUN
ftr-496	45	2	issues	issue	NOUN
ftr-496	45	3	of	of	ADP
ftr-496	45	4	the	the	DET
ftr-496	45	5	1980s	1980	NOUN
ftr-496	45	6	,	,	PUNCT
ftr-496	45	7	australian	australian	ADJ
ftr-496	45	8	tax	tax	NOUN
ftr-496	45	9	research	research	NOUN
ftr-496	45	10	foundation	foundation	PROPN
ftr-496	45	11	,	,	PUNCT
ftr-496	45	12	reproduced	reproduce	VERB
ftr-496	45	13	in	in	ADP
ftr-496	45	14	i	i	PROPN
ftr-496	45	15	richard	richard	PROPN
ftr-496	45	16	a.	a.	PROPN
ftr-496	45	17	musgrave	musgrave	PROPN
ftr-496	45	18	,	,	PUNCT
ftr-496	45	19	public	public	ADJ
ftr-496	45	20	finance	finance	NOUN
ftr-496	45	21	in	in	ADP
ftr-496	45	22	a	a	DET
ftr-496	45	23	democratic	democratic	ADJ
ftr-496	45	24	society	society	NOUN
ftr-496	45	25	301	301	NUM
ftr-496	45	26	(	(	PUNCT
ftr-496	45	27	new	new	PROPN
ftr-496	45	28	york	york	PROPN
ftr-496	45	29	univ	univ	PROPN
ftr-496	45	30	.	.	PUNCT
ftr-496	46	1	press	press	PROPN
ftr-496	46	2	)	)	PUNCT
ftr-496	47	1	t	t	PROPN
ftr-496	47	2	1986	1986	NUM
ftr-496	47	3	)	)	PUNCT
ftr-496	47	4	.	.	PUNCT
ftr-496	48	1	19931	19931	NUM
ftr-496	48	2	florida	florida	PROPN
ftr-496	48	3	tax	tax	PROPN
ftr-496	48	4	review	review	NOUN
ftr-496	48	5	the	the	DET
ftr-496	48	6	desirable	desirable	ADJ
ftr-496	48	7	pattern	pattern	NOUN
ftr-496	48	8	of	of	ADP
ftr-496	48	9	ve	ve	PROPN
ftr-496	48	10	.	.	PUNCT
ftr-496	49	1	they	they	PRON
ftr-496	49	2	are	be	AUX
ftr-496	49	3	free	free	ADJ
ftr-496	49	4	to	to	PART
ftr-496	49	5	defend	defend	VERB
ftr-496	49	6	their	their	PRON
ftr-496	49	7	positions	position	NOUN
ftr-496	49	8	when	when	SCONJ
ftr-496	49	9	participating	participate	VERB
ftr-496	49	10	in	in	ADP
ftr-496	49	11	the	the	DET
ftr-496	49	12	formation	formation	NOUN
ftr-496	49	13	of	of	ADP
ftr-496	49	14	a	a	DET
ftr-496	49	15	social	social	ADJ
ftr-496	49	16	consensus	consensus	NOUN
ftr-496	49	17	regarding	regard	VERB
ftr-496	49	18	ve	ve	VERB
ftr-496	49	19	policy	policy	NOUN
ftr-496	49	20	.	.	PUNCT
ftr-496	50	1	the	the	DET
ftr-496	50	2	universally	universally	ADV
ftr-496	50	3	accepted	accept	VERB
ftr-496	50	4	he	he	PRON
ftr-496	50	5	rule	rule	VERB
ftr-496	50	6	and	and	CCONJ
ftr-496	50	7	the	the	DET
ftr-496	50	8	agreed	agree	VERB
ftr-496	50	9	upon	upon	SCONJ
ftr-496	50	10	pattern	pattern	NOUN
ftr-496	50	11	of	of	ADP
ftr-496	50	12	ve	ve	NOUN
ftr-496	50	13	differentiation	differentiation	NOUN
ftr-496	50	14	are	be	AUX
ftr-496	50	15	then	then	ADV
ftr-496	50	16	both	both	PRON
ftr-496	50	17	encompassed	encompass	VERB
ftr-496	50	18	in	in	ADP
ftr-496	50	19	the	the	DET
ftr-496	50	20	final	final	ADJ
ftr-496	50	21	norm	norm	NOUN
ftr-496	50	22	,	,	PUNCT
ftr-496	50	23	but	but	CCONJ
ftr-496	50	24	the	the	DET
ftr-496	50	25	inputs	input	NOUN
ftr-496	50	26	differ	differ	VERB
ftr-496	50	27	.	.	PUNCT
ftr-496	51	1	the	the	DET
ftr-496	51	2	"	"	PUNCT
ftr-496	51	3	practical	practical	ADJ
ftr-496	51	4	"	"	PUNCT
ftr-496	51	5	man	man	NOUN
ftr-496	51	6	or	or	CCONJ
ftr-496	51	7	woman	woman	NOUN
ftr-496	51	8	might	might	AUX
ftr-496	51	9	argue	argue	VERB
ftr-496	51	10	that	that	SCONJ
ftr-496	51	11	the	the	DET
ftr-496	51	12	decomposition	decomposition	NOUN
ftr-496	51	13	of	of	ADP
ftr-496	51	14	the	the	DET
ftr-496	51	15	final	final	ADJ
ftr-496	51	16	equity	equity	NOUN
ftr-496	51	17	norm	norm	NOUN
ftr-496	51	18	into	into	ADP
ftr-496	51	19	its	its	PRON
ftr-496	51	20	he	he	PRON
ftr-496	51	21	and	and	CCONJ
ftr-496	51	22	ve	ve	VERB
ftr-496	51	23	components	component	NOUN
ftr-496	51	24	is	be	AUX
ftr-496	51	25	of	of	ADP
ftr-496	51	26	no	no	DET
ftr-496	51	27	practical	practical	ADJ
ftr-496	51	28	concern	concern	NOUN
ftr-496	51	29	,	,	PUNCT
ftr-496	51	30	since	since	SCONJ
ftr-496	51	31	both	both	DET
ftr-496	51	32	components	component	NOUN
ftr-496	51	33	will	will	AUX
ftr-496	51	34	anyhow	anyhow	ADV
ftr-496	51	35	be	be	AUX
ftr-496	51	36	encompassed	encompass	VERB
ftr-496	51	37	in	in	ADP
ftr-496	51	38	the	the	DET
ftr-496	51	39	final	final	ADJ
ftr-496	51	40	solution	solution	NOUN
ftr-496	51	41	.	.	PUNCT
ftr-496	52	1	perhaps	perhaps	ADV
ftr-496	52	2	so	so	ADV
ftr-496	52	3	from	from	ADP
ftr-496	52	4	that	that	DET
ftr-496	52	5	person	person	NOUN
ftr-496	52	6	's	's	PART
ftr-496	52	7	perspective	perspective	NOUN
ftr-496	52	8	,	,	PUNCT
ftr-496	52	9	but	but	CCONJ
ftr-496	52	10	the	the	DET
ftr-496	52	11	more	more	ADV
ftr-496	52	12	careful	careful	ADJ
ftr-496	52	13	observer	observer	NOUN
ftr-496	52	14	of	of	ADP
ftr-496	52	15	social	social	ADJ
ftr-496	52	16	mores	more	NOUN
ftr-496	52	17	will	will	AUX
ftr-496	52	18	find	find	VERB
ftr-496	52	19	it	it	PRON
ftr-496	52	20	of	of	ADP
ftr-496	52	21	interest	interest	NOUN
ftr-496	52	22	and	and	CCONJ
ftr-496	52	23	importance	importance	NOUN
ftr-496	52	24	to	to	PART
ftr-496	52	25	understand	understand	VERB
ftr-496	52	26	the	the	DET
ftr-496	52	27	distinct	distinct	ADJ
ftr-496	52	28	inputs	input	NOUN
ftr-496	52	29	which	which	PRON
ftr-496	52	30	enter	enter	VERB
ftr-496	52	31	into	into	ADP
ftr-496	52	32	equitable	equitable	ADJ
ftr-496	52	33	solutions	solution	NOUN
ftr-496	52	34	.	.	PUNCT
ftr-496	53	1	moreover	moreover	ADV
ftr-496	53	2	,	,	PUNCT
ftr-496	53	3	that	that	SCONJ
ftr-496	53	4	understanding	understanding	NOUN
ftr-496	53	5	becomes	become	VERB
ftr-496	53	6	crucial	crucial	ADJ
ftr-496	53	7	when	when	SCONJ
ftr-496	53	8	proceeding	proceed	VERB
ftr-496	53	9	to	to	ADP
ftr-496	53	10	an	an	DET
ftr-496	53	11	imperfect	imperfect	ADJ
ftr-496	53	12	setting	setting	NOUN
ftr-496	53	13	which	which	PRON
ftr-496	53	14	meets	meet	VERB
ftr-496	53	15	the	the	DET
ftr-496	53	16	actuality	actuality	NOUN
ftr-496	53	17	of	of	ADP
ftr-496	53	18	tax	tax	NOUN
ftr-496	53	19	reform	reform	NOUN
ftr-496	53	20	.	.	PUNCT
ftr-496	54	1	iii	iii	X
ftr-496	54	2	.	.	PUNCT
ftr-496	54	3	second	second	ADJ
ftr-496	54	4	best	good	ADJ
ftr-496	54	5	settings	setting	NOUN
ftr-496	54	6	as	as	SCONJ
ftr-496	54	7	kaplow	kaplow	NOUN
ftr-496	54	8	sees	see	VERB
ftr-496	54	9	it	it	PRON
ftr-496	54	10	,	,	PUNCT
ftr-496	54	11	my	my	PRON
ftr-496	54	12	concern	concern	NOUN
ftr-496	54	13	with	with	ADP
ftr-496	54	14	he	he	PRON
ftr-496	54	15	in	in	ADP
ftr-496	54	16	that	that	PRON
ftr-496	54	17	setting	set	VERB
ftr-496	54	18	undermines	undermine	VERB
ftr-496	54	19	my	my	PRON
ftr-496	54	20	very	very	ADJ
ftr-496	54	21	case	case	NOUN
ftr-496	54	22	for	for	ADP
ftr-496	54	23	recognizing	recognize	VERB
ftr-496	54	24	he	he	PRON
ftr-496	54	25	as	as	ADP
ftr-496	54	26	a	a	DET
ftr-496	54	27	distinct	distinct	ADJ
ftr-496	54	28	norm	norm	NOUN
ftr-496	54	29	.	.	PUNCT
ftr-496	55	1	he	he	PRON
ftr-496	55	2	,	,	PUNCT
ftr-496	55	3	he	he	PRON
ftr-496	55	4	argues	argue	VERB
ftr-496	55	5	,	,	PUNCT
ftr-496	55	6	is	be	AUX
ftr-496	55	7	achieved	achieve	VERB
ftr-496	55	8	as	as	ADP
ftr-496	55	9	a	a	DET
ftr-496	55	10	by	by	ADP
ftr-496	55	11	-	-	PUNCT
ftr-496	55	12	product	product	NOUN
ftr-496	55	13	of	of	ADP
ftr-496	55	14	distributive	distributive	ADJ
ftr-496	55	15	theories	theory	NOUN
ftr-496	55	16	because	because	SCONJ
ftr-496	55	17	such	such	ADJ
ftr-496	55	18	theories	theory	NOUN
ftr-496	55	19	are	be	AUX
ftr-496	55	20	usually	usually	ADV
ftr-496	55	21	derived	derive	VERB
ftr-496	55	22	in	in	ADP
ftr-496	55	23	a	a	DET
ftr-496	55	24	first	first	ADJ
ftr-496	55	25	best	good	ADJ
ftr-496	55	26	world	world	NOUN
ftr-496	55	27	.	.	PUNCT
ftr-496	56	1	to	to	PART
ftr-496	56	2	make	make	VERB
ftr-496	56	3	my	my	PRON
ftr-496	56	4	case	case	NOUN
ftr-496	56	5	for	for	ADP
ftr-496	56	6	an	an	DET
ftr-496	56	7	independent	independent	ADJ
ftr-496	56	8	he	he	PRON
ftr-496	56	9	rule	rule	NOUN
ftr-496	56	10	,	,	PUNCT
ftr-496	56	11	he	he	PRON
ftr-496	56	12	holds	hold	VERB
ftr-496	56	13	,	,	PUNCT
ftr-496	56	14	i	i	PRON
ftr-496	56	15	must	must	AUX
ftr-496	56	16	offer	offer	VERB
ftr-496	56	17	an	an	DET
ftr-496	56	18	example	example	NOUN
ftr-496	56	19	where	where	SCONJ
ftr-496	56	20	an	an	DET
ftr-496	56	21	he	he	PRON
ftr-496	56	22	violation	violation	NOUN
ftr-496	56	23	would	would	AUX
ftr-496	56	24	,	,	PUNCT
ftr-496	56	25	under	under	ADP
ftr-496	56	26	any	any	DET
ftr-496	56	27	"	"	PUNCT
ftr-496	56	28	relevant	relevant	ADJ
ftr-496	56	29	"	"	PUNCT
ftr-496	56	30	(	(	PUNCT
ftr-496	56	31	meaning	meaning	NOUN
ftr-496	56	32	,	,	PUNCT
ftr-496	56	33	i	i	PRON
ftr-496	56	34	take	take	VERB
ftr-496	56	35	it	it	PRON
ftr-496	56	36	,	,	PUNCT
ftr-496	56	37	first	first	ADV
ftr-496	56	38	best	good	ADJ
ftr-496	56	39	and	and	CCONJ
ftr-496	56	40	widely	widely	ADV
ftr-496	56	41	accepted	accept	VERB
ftr-496	56	42	)	)	PUNCT
ftr-496	56	43	distributive	distributive	ADJ
ftr-496	56	44	theory	theory	NOUN
ftr-496	56	45	,	,	PUNCT
ftr-496	56	46	count	count	VERB
ftr-496	56	47	as	as	ADP
ftr-496	56	48	decisive	decisive	ADJ
ftr-496	56	49	against	against	ADP
ftr-496	56	50	an	an	DET
ftr-496	56	51	otherwise	otherwise	ADV
ftr-496	56	52	desirable	desirable	ADJ
ftr-496	56	53	policy	policy	NOUN
ftr-496	56	54	.	.	PUNCT
ftr-496	57	1	he	he	PRON
ftr-496	57	2	then	then	ADV
ftr-496	57	3	posits	posit	VERB
ftr-496	57	4	a	a	DET
ftr-496	57	5	situation	situation	NOUN
ftr-496	57	6	where	where	SCONJ
ftr-496	57	7	redistribution	redistribution	NOUN
ftr-496	57	8	from	from	ADP
ftr-496	57	9	the	the	DET
ftr-496	57	10	rich	rich	ADJ
ftr-496	57	11	to	to	ADP
ftr-496	57	12	the	the	DET
ftr-496	57	13	poor	poor	ADJ
ftr-496	57	14	would	would	AUX
ftr-496	57	15	yield	yield	VERB
ftr-496	57	16	substantial	substantial	ADJ
ftr-496	57	17	welfare	welfare	NOUN
ftr-496	57	18	gains	gain	NOUN
ftr-496	57	19	,	,	PUNCT
ftr-496	57	20	even	even	ADV
ftr-496	57	21	though	though	SCONJ
ftr-496	57	22	one	one	NUM
ftr-496	57	23	among	among	ADP
ftr-496	57	24	many	many	ADJ
ftr-496	57	25	rich	rich	ADJ
ftr-496	57	26	can	can	AUX
ftr-496	57	27	not	not	PART
ftr-496	57	28	be	be	AUX
ftr-496	57	29	tagged	tag	VERB
ftr-496	57	30	.	.	PUNCT
ftr-496	58	1	he	he	PRON
ftr-496	58	2	concludes	conclude	VERB
ftr-496	58	3	that	that	SCONJ
ftr-496	58	4	under	under	ADP
ftr-496	58	5	any	any	DET
ftr-496	58	6	"	"	PUNCT
ftr-496	58	7	relevant	relevant	ADJ
ftr-496	58	8	distributive	distributive	ADJ
ftr-496	58	9	theory	theory	NOUN
ftr-496	58	10	,	,	PUNCT
ftr-496	58	11	"	"	PUNCT
ftr-496	58	12	including	include	VERB
ftr-496	58	13	the	the	DET
ftr-496	58	14	usual	usual	ADJ
ftr-496	58	15	utilitarian	utilitarian	ADJ
ftr-496	58	16	model	model	NOUN
ftr-496	58	17	,	,	PUNCT
ftr-496	58	18	such	such	ADJ
ftr-496	58	19	an	an	DET
ftr-496	58	20	he	he	PRON
ftr-496	58	21	defect	defect	NOUN
ftr-496	58	22	would	would	AUX
ftr-496	58	23	not	not	PART
ftr-496	58	24	be	be	AUX
ftr-496	58	25	permitted	permit	VERB
ftr-496	58	26	to	to	PART
ftr-496	58	27	reject	reject	VERB
ftr-496	58	28	the	the	DET
ftr-496	58	29	policy	policy	NOUN
ftr-496	58	30	.	.	PUNCT
ftr-496	59	1	this	this	PRON
ftr-496	59	2	of	of	ADP
ftr-496	59	3	course	course	NOUN
ftr-496	59	4	follows	follow	VERB
ftr-496	59	5	if	if	SCONJ
ftr-496	59	6	the	the	DET
ftr-496	59	7	relevant	relevant	ADJ
ftr-496	59	8	norm	norm	NOUN
ftr-496	59	9	is	be	AUX
ftr-496	59	10	defined	define	VERB
ftr-496	59	11	in	in	ADP
ftr-496	59	12	ve	ve	NOUN
ftr-496	59	13	terms	term	NOUN
ftr-496	59	14	so	so	SCONJ
ftr-496	59	15	as	as	SCONJ
ftr-496	59	16	to	to	PART
ftr-496	59	17	permit	permit	VERB
ftr-496	59	18	only	only	ADV
ftr-496	59	19	the	the	DET
ftr-496	59	20	usual	usual	ADJ
ftr-496	59	21	welfare	welfare	NOUN
ftr-496	59	22	losses	loss	NOUN
ftr-496	59	23	to	to	PART
ftr-496	59	24	count	count	VERB
ftr-496	59	25	.	.	PUNCT
ftr-496	60	1	my	my	PRON
ftr-496	60	2	contention	contention	NOUN
ftr-496	60	3	is	be	AUX
ftr-496	60	4	precisely	precisely	ADV
ftr-496	60	5	that	that	SCONJ
ftr-496	60	6	such	such	DET
ftr-496	60	7	a	a	DET
ftr-496	60	8	formulation	formulation	NOUN
ftr-496	60	9	is	be	AUX
ftr-496	60	10	insufficient	insufficient	ADJ
ftr-496	60	11	and	and	CCONJ
ftr-496	60	12	that	that	SCONJ
ftr-496	60	13	a	a	DET
ftr-496	60	14	more	more	ADV
ftr-496	60	15	complex	complex	ADJ
ftr-496	60	16	"	"	PUNCT
ftr-496	60	17	meta	meta	X
ftr-496	60	18	set	set	NOUN
ftr-496	60	19	"	"	PUNCT
ftr-496	60	20	(	(	PUNCT
ftr-496	60	21	to	to	PART
ftr-496	60	22	use	use	VERB
ftr-496	60	23	stiglitz	stiglitz	PROPN
ftr-496	60	24	's	's	PART
ftr-496	60	25	term	term	NOUN
ftr-496	60	26	)	)	PUNCT
ftr-496	60	27	is	be	AUX
ftr-496	60	28	needed	need	VERB
ftr-496	60	29	which	which	PRON
ftr-496	60	30	allows	allow	VERB
ftr-496	60	31	for	for	SCONJ
ftr-496	60	32	he	he	PRON
ftr-496	60	33	considerations.9	considerations.9	ADJ
ftr-496	60	34	to	to	PART
ftr-496	60	35	avoid	avoid	VERB
ftr-496	60	36	misunderstanding	misunderstanding	NOUN
ftr-496	60	37	,	,	PUNCT
ftr-496	60	38	note	note	VERB
ftr-496	60	39	that	that	SCONJ
ftr-496	60	40	this	this	PRON
ftr-496	60	41	does	do	AUX
ftr-496	60	42	not	not	PART
ftr-496	60	43	mean	mean	VERB
ftr-496	60	44	"	"	PUNCT
ftr-496	60	45	decomposition	decomposition	NOUN
ftr-496	60	46	"	"	PUNCT
ftr-496	60	47	of	of	ADP
ftr-496	60	48	ve	ve	VERB
ftr-496	60	49	into	into	ADP
ftr-496	60	50	two	two	NUM
ftr-496	60	51	components	component	NOUN
ftr-496	60	52	,	,	PUNCT
ftr-496	60	53	but	but	CCONJ
ftr-496	60	54	the	the	DET
ftr-496	60	55	addition	addition	NOUN
ftr-496	60	56	of	of	ADP
ftr-496	60	57	an	an	DET
ftr-496	60	58	he	he	PRON
ftr-496	60	59	component	component	NOUN
ftr-496	60	60	to	to	ADP
ftr-496	60	61	the	the	DET
ftr-496	60	62	ve	ve	NOUN
ftr-496	60	63	norm	norm	NOUN
ftr-496	60	64	.	.	PUNCT
ftr-496	61	1	once	once	ADV
ftr-496	61	2	that	that	DET
ftr-496	61	3	further	further	ADJ
ftr-496	61	4	dimension	dimension	NOUN
ftr-496	61	5	is	be	AUX
ftr-496	61	6	allowed	allow	VERB
ftr-496	61	7	for	for	ADP
ftr-496	61	8	,	,	PUNCT
ftr-496	61	9	kaplow	kaplow	PROPN
ftr-496	61	10	's	's	PART
ftr-496	61	11	9	9	NUM
ftr-496	61	12	.	.	PUNCT
ftr-496	61	13	see	see	VERB
ftr-496	61	14	joseph	joseph	PROPN
ftr-496	61	15	e.	e.	PROPN
ftr-496	61	16	stiglitz	stiglitz	PROPN
ftr-496	61	17	,	,	PUNCT
ftr-496	61	18	utilitarianism	utilitarianism	NOUN
ftr-496	61	19	and	and	CCONJ
ftr-496	61	20	horizontal	horizontal	ADJ
ftr-496	61	21	equity	equity	NOUN
ftr-496	61	22	:	:	PUNCT
ftr-496	61	23	the	the	DET
ftr-496	61	24	case	case	NOUN
ftr-496	61	25	for	for	ADP
ftr-496	61	26	random	random	ADJ
ftr-496	61	27	taxation	taxation	NOUN
ftr-496	61	28	,	,	PUNCT
ftr-496	61	29	j.	j.	PROPN
ftr-496	61	30	pub	pub	PROPN
ftr-496	61	31	.	.	PUNCT
ftr-496	61	32	econ	econ	PROPN
ftr-496	61	33	.	.	PUNCT
ftr-496	62	1	(	(	PUNCT
ftr-496	62	2	1982	1982	NUM
ftr-496	62	3	)	)	PUNCT
ftr-496	62	4	18	18	NUM
ftr-496	62	5	at	at	ADP
ftr-496	62	6	28	28	NUM
ftr-496	62	7	,	,	PUNCT
ftr-496	62	8	where	where	SCONJ
ftr-496	62	9	the	the	DET
ftr-496	62	10	need	need	NOUN
ftr-496	62	11	for	for	ADP
ftr-496	62	12	a	a	DET
ftr-496	62	13	meta	meta	ADJ
ftr-496	62	14	principle	principle	NOUN
ftr-496	62	15	,	,	PUNCT
ftr-496	62	16	which	which	PRON
ftr-496	62	17	transcends	transcend	VERB
ftr-496	62	18	the	the	DET
ftr-496	62	19	welfare	welfare	NOUN
ftr-496	62	20	maximization	maximization	NOUN
ftr-496	62	21	rule	rule	NOUN
ftr-496	62	22	,	,	PUNCT
ftr-496	62	23	is	be	AUX
ftr-496	62	24	recognized	recognize	VERB
ftr-496	62	25	to	to	PART
ftr-496	62	26	deal	deal	VERB
ftr-496	62	27	with	with	ADP
ftr-496	62	28	such	such	ADJ
ftr-496	62	29	situations	situation	NOUN
ftr-496	62	30	.	.	PUNCT
ftr-496	63	1	for	for	ADP
ftr-496	63	2	a	a	DET
ftr-496	63	3	similar	similar	ADJ
ftr-496	63	4	finding	finding	NOUN
ftr-496	63	5	in	in	ADP
ftr-496	63	6	the	the	DET
ftr-496	63	7	context	context	NOUN
ftr-496	63	8	of	of	ADP
ftr-496	63	9	differences	difference	NOUN
ftr-496	63	10	in	in	ADP
ftr-496	63	11	ability	ability	NOUN
ftr-496	63	12	and	and	CCONJ
ftr-496	63	13	preferences	preference	NOUN
ftr-496	63	14	,	,	PUNCT
ftr-496	63	15	see	see	VERB
ftr-496	63	16	feldstein	feldstein	PROPN
ftr-496	63	17	supra	supra	PROPN
ftr-496	63	18	note	note	PROPN
ftr-496	63	19	7	7	NUM
ftr-496	63	20	,	,	PUNCT
ftr-496	63	21	at	at	ADP
ftr-496	63	22	97	97	NUM
ftr-496	63	23	,	,	PUNCT
ftr-496	63	24	where	where	SCONJ
ftr-496	63	25	it	it	PRON
ftr-496	63	26	becomes	become	VERB
ftr-496	63	27	necessary	necessary	ADJ
ftr-496	63	28	to	to	PART
ftr-496	63	29	balance	balance	VERB
ftr-496	63	30	"	"	PUNCT
ftr-496	63	31	the	the	DET
ftr-496	63	32	desire	desire	NOUN
ftr-496	63	33	for	for	ADP
ftr-496	63	34	horizontal	horizontal	ADJ
ftr-496	63	35	equity	equity	NOUN
ftr-496	63	36	against	against	ADP
ftr-496	63	37	the	the	DET
ftr-496	63	38	utilitarian	utilitarian	ADJ
ftr-496	63	39	principle	principle	NOUN
ftr-496	63	40	of	of	ADP
ftr-496	63	41	optimal	optimal	ADJ
ftr-496	63	42	taxation	taxation	NOUN
ftr-496	63	43	.	.	PUNCT
ftr-496	63	44	"	"	PUNCT
ftr-496	64	1	whereas	whereas	SCONJ
ftr-496	64	2	these	these	DET
ftr-496	64	3	conflicts	conflict	NOUN
ftr-496	64	4	pertained	pertain	VERB
ftr-496	64	5	to	to	ADP
ftr-496	64	6	tax	tax	NOUN
ftr-496	64	7	design	design	NOUN
ftr-496	64	8	without	without	ADP
ftr-496	64	9	political	political	ADJ
ftr-496	64	10	constraints	constraint	NOUN
ftr-496	64	11	but	but	CCONJ
ftr-496	64	12	caused	cause	VERB
ftr-496	64	13	by	by	ADP
ftr-496	64	14	an	an	DET
ftr-496	64	15	"	"	PUNCT
ftr-496	64	16	ill	ill	ADV
ftr-496	64	17	-	-	PUNCT
ftr-496	64	18	mannered	mannered	ADJ
ftr-496	64	19	"	"	PUNCT
ftr-496	64	20	setting	setting	NOUN
ftr-496	64	21	,	,	PUNCT
ftr-496	64	22	my	my	PRON
ftr-496	64	23	concern	concern	NOUN
ftr-496	64	24	is	be	AUX
ftr-496	64	25	with	with	ADP
ftr-496	64	26	those	those	DET
ftr-496	64	27	less	less	ADV
ftr-496	64	28	lofty	lofty	ADJ
ftr-496	64	29	situations	situation	NOUN
ftr-496	64	30	where	where	SCONJ
ftr-496	64	31	for	for	ADP
ftr-496	64	32	political	political	ADJ
ftr-496	64	33	or	or	CCONJ
ftr-496	64	34	other	other	ADJ
ftr-496	64	35	reasons	reason	NOUN
ftr-496	64	36	it	it	PRON
ftr-496	64	37	is	be	AUX
ftr-496	64	38	impossible	impossible	ADJ
ftr-496	64	39	to	to	PART
ftr-496	64	40	implement	implement	VERB
ftr-496	64	41	what	what	PRON
ftr-496	64	42	might	might	AUX
ftr-496	64	43	otherwise	otherwise	ADV
ftr-496	64	44	be	be	AUX
ftr-496	64	45	optimal	optimal	ADJ
ftr-496	64	46	solutions	solution	NOUN
ftr-496	64	47	.	.	PUNCT
ftr-496	65	1	nevertheless	nevertheless	ADV
ftr-496	65	2	,	,	PUNCT
ftr-496	65	3	the	the	DET
ftr-496	65	4	need	need	NOUN
ftr-496	65	5	for	for	ADP
ftr-496	65	6	what	what	PRON
ftr-496	65	7	stiglitz	stiglitz	PROPN
ftr-496	65	8	calls	call	VERB
ftr-496	65	9	a	a	DET
ftr-496	65	10	meta	meta	ADJ
ftr-496	65	11	principle	principle	NOUN
ftr-496	65	12	or	or	CCONJ
ftr-496	65	13	what	what	PRON
ftr-496	65	14	feldstein	feldstein	NOUN
ftr-496	65	15	calls	call	VERB
ftr-496	65	16	a	a	DET
ftr-496	65	17	tradeoff	tradeoff	NOUN
ftr-496	65	18	need	need	NOUN
ftr-496	65	19	arises	arise	VERB
ftr-496	65	20	in	in	ADP
ftr-496	65	21	both	both	DET
ftr-496	65	22	cases	case	NOUN
ftr-496	65	23	.	.	PUNCT
ftr-496	66	1	[	[	X
ftr-496	66	2	vol	vol	NOUN
ftr-496	66	3	.	.	NOUN
ftr-496	67	1	1:6	1:6	NUM
ftr-496	67	2	horizontal	horizontal	ADJ
ftr-496	67	3	equitv	equitv	NOUN
ftr-496	67	4	:	:	PUNCT
ftr-496	67	5	a	a	DET
ftr-496	67	6	further	further	ADJ
ftr-496	67	7	note	note	NOUN
ftr-496	67	8	illustration	illustration	NOUN
ftr-496	67	9	(	(	PUNCT
ftr-496	67	10	large	large	ADJ
ftr-496	67	11	ve	ve	NOUN
ftr-496	67	12	gain	gain	NOUN
ftr-496	67	13	,	,	PUNCT
ftr-496	67	14	small	small	ADJ
ftr-496	67	15	he	he	PRON
ftr-496	67	16	loss	loss	NOUN
ftr-496	67	17	)	)	PUNCT
ftr-496	67	18	stacks	stack	VERB
ftr-496	67	19	the	the	DET
ftr-496	67	20	deck	deck	NOUN
ftr-496	67	21	and	and	CCONJ
ftr-496	67	22	can	can	AUX
ftr-496	67	23	easily	easily	ADV
ftr-496	67	24	be	be	AUX
ftr-496	67	25	matched	match	VERB
ftr-496	67	26	by	by	ADP
ftr-496	67	27	a	a	DET
ftr-496	67	28	counter	counter	NOUN
ftr-496	67	29	illustration	illustration	NOUN
ftr-496	67	30	with	with	ADP
ftr-496	67	31	opposite	opposite	ADJ
ftr-496	67	32	weights	weight	NOUN
ftr-496	67	33	.	.	PUNCT
ftr-496	68	1	in	in	ADP
ftr-496	68	2	order	order	NOUN
ftr-496	68	3	to	to	PART
ftr-496	68	4	illustrate	illustrate	VERB
ftr-496	68	5	situations	situation	NOUN
ftr-496	68	6	where	where	SCONJ
ftr-496	68	7	he	he	PRON
ftr-496	68	8	and	and	CCONJ
ftr-496	68	9	ve	ve	VERB
ftr-496	68	10	considerations	consideration	NOUN
ftr-496	68	11	may	may	AUX
ftr-496	68	12	conflict	conflict	VERB
ftr-496	68	13	and	and	CCONJ
ftr-496	68	14	a	a	DET
ftr-496	68	15	tradeoff	tradeoff	NOUN
ftr-496	68	16	is	be	AUX
ftr-496	68	17	called	call	VERB
ftr-496	68	18	for	for	ADP
ftr-496	68	19	,	,	PUNCT
ftr-496	68	20	i	i	PRON
ftr-496	68	21	attempted	attempt	VERB
ftr-496	68	22	in	in	ADP
ftr-496	68	23	my	my	PRON
ftr-496	68	24	earlier	early	ADJ
ftr-496	68	25	paper	paper	NOUN
ftr-496	68	26	to	to	PART
ftr-496	68	27	construct	construct	VERB
ftr-496	68	28	indices	index	NOUN
ftr-496	68	29	,	,	PUNCT
ftr-496	68	30	designed	design	VERB
ftr-496	68	31	to	to	PART
ftr-496	68	32	measure	measure	VERB
ftr-496	68	33	the	the	DET
ftr-496	68	34	degree	degree	NOUN
ftr-496	68	35	of	of	ADP
ftr-496	68	36	he	he	PRON
ftr-496	68	37	and	and	CCONJ
ftr-496	68	38	ve	ve	VERB
ftr-496	68	39	,	,	PUNCT
ftr-496	68	40	and	and	CCONJ
ftr-496	68	41	then	then	ADV
ftr-496	68	42	to	to	PART
ftr-496	68	43	apply	apply	VERB
ftr-496	68	44	them	they	PRON
ftr-496	68	45	in	in	ADP
ftr-496	68	46	ranking	rank	VERB
ftr-496	68	47	a	a	DET
ftr-496	68	48	set	set	NOUN
ftr-496	68	49	of	of	ADP
ftr-496	68	50	hypothetical	hypothetical	ADJ
ftr-496	68	51	and	and	CCONJ
ftr-496	68	52	simplified	simplified	ADJ
ftr-496	68	53	policy	policy	NOUN
ftr-496	68	54	choices	choice	NOUN
ftr-496	68	55	.	.	PUNCT
ftr-496	69	1	ranking	rank	VERB
ftr-496	69	2	of	of	ADP
ftr-496	69	3	second	second	ADJ
ftr-496	69	4	best	good	ADJ
ftr-496	69	5	solutions	solution	NOUN
ftr-496	69	6	initial	initial	NOUN
ftr-496	69	7	i	i	PROPN
ftr-496	69	8	ii	ii	PROPN
ftr-496	69	9	ill	ill	ADJ
ftr-496	69	10	iv	iv	NUM
ftr-496	69	11	income	income	NOUN
ftr-496	69	12	tax	tax	NOUN
ftr-496	69	13	net	net	ADJ
ftr-496	69	14	tax	tax	NOUN
ftr-496	69	15	net	net	ADJ
ftr-496	69	16	tax	tax	NOUN
ftr-496	69	17	net	net	ADJ
ftr-496	69	18	tax	tax	NOUN
ftr-496	69	19	net	net	NOUN
ftr-496	69	20	1	1	NUM
ftr-496	69	21	.	.	PUNCT
ftr-496	70	1	l	l	NOUN
ftr-496	70	2	,	,	PUNCT
ftr-496	70	3	5	5	NUM
ftr-496	70	4	0	0	NUM
ftr-496	70	5	5	5	NUM
ftr-496	70	6	1	1	NUM
ftr-496	70	7	4	4	NUM
ftr-496	70	8	0.4	0.4	NUM
ftr-496	70	9	4.6	4.6	NUM
ftr-496	70	10	0	0	NUM
ftr-496	70	11	5	5	NUM
ftr-496	70	12	2	2	NUM
ftr-496	70	13	.	.	PUNCT
ftr-496	71	1	l	l	NOUN
ftr-496	71	2	,	,	PUNCT
ftr-496	71	3	5	5	NUM
ftr-496	71	4	0	0	NUM
ftr-496	71	5	5	5	NUM
ftr-496	71	6	1	1	NUM
ftr-496	71	7	4	4	NUM
ftr-496	71	8	1.3	1.3	NUM
ftr-496	71	9	3.7	3.7	NUM
ftr-496	71	10	0	0	NUM
ftr-496	71	11	5	5	NUM
ftr-496	71	12	3	3	NUM
ftr-496	71	13	.	.	PUNCT
ftr-496	72	1	h	h	NOUN
ftr-496	72	2	,	,	PUNCT
ftr-496	72	3	10	10	NUM
ftr-496	72	4	4	4	NUM
ftr-496	72	5	6	6	NUM
ftr-496	72	6	3	3	NUM
ftr-496	72	7	7	7	NUM
ftr-496	72	8	2.5	2.5	NUM
ftr-496	72	9	7.5	7.5	NUM
ftr-496	72	10	3	3	NUM
ftr-496	72	11	7	7	NUM
ftr-496	72	12	4	4	NUM
ftr-496	72	13	.	.	PUNCT
ftr-496	73	1	h	h	NOUN
ftr-496	73	2	,	,	PUNCT
ftr-496	73	3	10	10	NUM
ftr-496	73	4	4	4	NUM
ftr-496	73	5	6	6	NUM
ftr-496	73	6	3	3	NUM
ftr-496	73	7	7	7	NUM
ftr-496	73	8	3.8	3.8	NUM
ftr-496	73	9	6.2	6.2	NUM
ftr-496	73	10	5	5	NUM
ftr-496	73	11	5	5	NUM
ftr-496	73	12	5	5	NUM
ftr-496	73	13	.	.	PUNCT
ftr-496	74	1	total	total	ADJ
ftr-496	74	2	30	30	NUM
ftr-496	74	3	8	8	NUM
ftr-496	74	4	22	22	NUM
ftr-496	74	5	8	8	NUM
ftr-496	74	6	22	22	NUM
ftr-496	74	7	8.0	8.0	NUM
ftr-496	74	8	22.0	22.0	NUM
ftr-496	74	9	8	8	NUM
ftr-496	74	10	22	22	NUM
ftr-496	74	11	indices	index	NOUN
ftr-496	74	12	6	6	NUM
ftr-496	74	13	.	.	PUNCT
ftr-496	74	14	ve	ve	AUX
ftr-496	74	15	-0	-0	PROPN
ftr-496	74	16	6.4	6.4	NUM
ftr-496	74	17	6.4	6.4	NUM
ftr-496	74	18	1.6	1.6	NUM
ftr-496	74	19	7	7	NUM
ftr-496	74	20	.	.	PUNCT
ftr-496	75	1	he	he	PRON
ftr-496	75	2	:	:	PUNCT
ftr-496	75	3	l	l	NOUN
ftr-496	75	4	-0	-0	PUNCT
ftr-496	75	5	0	0	NUM
ftr-496	75	6	2.3	2.3	NUM
ftr-496	75	7	0	0	NUM
ftr-496	75	8	8	8	NUM
ftr-496	75	9	.	.	PUNCT
ftr-496	76	1	e	e	X
ftr-496	76	2	:	:	PUNCT
ftr-496	76	3	h-0	h-0	NOUN
ftr-496	76	4	0	0	NUM
ftr-496	76	5	3.5	3.5	NUM
ftr-496	76	6	1.1	1.1	NUM
ftr-496	76	7	9	9	NUM
ftr-496	76	8	.	.	PUNCT
ftr-496	77	1	he	he	PRON
ftr-496	77	2	:	:	PUNCT
ftr-496	77	3	total	total	ADJ
ftr-496	77	4	-0	-0	SYM
ftr-496	77	5	0	0	NUM
ftr-496	77	6	2.3	2.3	NUM
ftr-496	77	7	1.6	1.6	NUM
ftr-496	77	8	the	the	DET
ftr-496	77	9	above	above	ADJ
ftr-496	77	10	table	table	NOUN
ftr-496	77	11	repeats	repeat	NOUN
ftr-496	77	12	that	that	DET
ftr-496	77	13	illustration	illustration	NOUN
ftr-496	77	14	.	.	PUNCT
ftr-496	78	1	it	it	PRON
ftr-496	78	2	covers	cover	VERB
ftr-496	78	3	two	two	NUM
ftr-496	78	4	low	low	ADJ
ftr-496	78	5	income	income	NOUN
ftr-496	78	6	and	and	CCONJ
ftr-496	78	7	two	two	NUM
ftr-496	78	8	high	high	ADJ
ftr-496	78	9	income	income	NOUN
ftr-496	78	10	individuals	individual	NOUN
ftr-496	78	11	and	and	CCONJ
ftr-496	78	12	compares	compare	VERB
ftr-496	78	13	four	four	NUM
ftr-496	78	14	ways	way	NOUN
ftr-496	78	15	of	of	ADP
ftr-496	78	16	raising	raise	VERB
ftr-496	78	17	the	the	DET
ftr-496	78	18	same	same	ADJ
ftr-496	78	19	revenue	revenue	NOUN
ftr-496	78	20	from	from	ADP
ftr-496	78	21	them	they	PRON
ftr-496	78	22	.	.	PUNCT
ftr-496	79	1	line	line	NOUN
ftr-496	79	2	6	6	NUM
ftr-496	79	3	shows	show	VERB
ftr-496	79	4	the	the	DET
ftr-496	79	5	resulting	result	VERB
ftr-496	79	6	index	index	NOUN
ftr-496	79	7	of	of	ADP
ftr-496	79	8	vertical	vertical	ADJ
ftr-496	79	9	equity	equity	NOUN
ftr-496	79	10	,	,	PUNCT
ftr-496	79	11	where	where	SCONJ
ftr-496	79	12	the	the	DET
ftr-496	79	13	loss	loss	NOUN
ftr-496	79	14	is	be	AUX
ftr-496	79	15	measured	measure	VERB
ftr-496	79	16	as	as	ADP
ftr-496	79	17	the	the	DET
ftr-496	79	18	ratio	ratio	NOUN
ftr-496	79	19	of	of	ADP
ftr-496	79	20	excess	excess	ADJ
ftr-496	79	21	loss	loss	NOUN
ftr-496	79	22	to	to	ADP
ftr-496	79	23	actual	actual	ADJ
ftr-496	79	24	loss	loss	NOUN
ftr-496	79	25	,	,	PUNCT
ftr-496	79	26	and	and	CCONJ
ftr-496	79	27	excess	excess	ADJ
ftr-496	79	28	loss	loss	NOUN
ftr-496	79	29	equals	equal	VERB
ftr-496	79	30	actual	actual	ADJ
ftr-496	79	31	loss	loss	NOUN
ftr-496	79	32	minus	minus	ADP
ftr-496	79	33	the	the	DET
ftr-496	79	34	lowest	low	ADJ
ftr-496	79	35	feasible	feasible	ADJ
ftr-496	79	36	loss	loss	NOUN
ftr-496	79	37	.	.	PUNCT
ftr-496	79	38	"	"	PUNCT
ftr-496	80	1	loss	loss	NOUN
ftr-496	80	2	is	be	AUX
ftr-496	80	3	computed	compute	VERB
ftr-496	80	4	on	on	ADP
ftr-496	80	5	the	the	DET
ftr-496	80	6	assumption	assumption	NOUN
ftr-496	80	7	of	of	ADP
ftr-496	80	8	marginal	marginal	ADJ
ftr-496	80	9	utility	utility	NOUN
ftr-496	80	10	of	of	ADP
ftr-496	80	11	income	income	NOUN
ftr-496	80	12	equal	equal	ADJ
ftr-496	80	13	to	to	ADP
ftr-496	80	14	ten	ten	NUM
ftr-496	80	15	for	for	ADP
ftr-496	80	16	the	the	DET
ftr-496	80	17	first	first	ADJ
ftr-496	80	18	dollar	dollar	NOUN
ftr-496	80	19	of	of	ADP
ftr-496	80	20	income	income	NOUN
ftr-496	80	21	and	and	CCONJ
ftr-496	80	22	declining	decline	VERB
ftr-496	80	23	by	by	ADP
ftr-496	80	24	ten	ten	NUM
ftr-496	80	25	percent	percent	NOUN
ftr-496	80	26	for	for	ADP
ftr-496	80	27	each	each	DET
ftr-496	80	28	additional	additional	ADJ
ftr-496	80	29	dollar	dollar	NOUN
ftr-496	80	30	.	.	PUNCT
ftr-496	81	1	to	to	PART
ftr-496	81	2	simplify	simplify	VERB
ftr-496	81	3	,	,	PUNCT
ftr-496	81	4	deadweight	deadweight	NOUN
ftr-496	81	5	losses	loss	NOUN
ftr-496	81	6	are	be	AUX
ftr-496	81	7	disregarded	disregarded	ADJ
ftr-496	81	8	.	.	PUNCT
ftr-496	82	1	lines	line	NOUN
ftr-496	82	2	7	7	NUM
ftr-496	82	3	and	and	CCONJ
ftr-496	82	4	8	8	NUM
ftr-496	82	5	show	show	VERB
ftr-496	82	6	the	the	DET
ftr-496	82	7	he	he	PROPN
ftr-496	82	8	index	index	NOUN
ftr-496	82	9	for	for	ADP
ftr-496	82	10	the	the	DET
ftr-496	82	11	two	two	NUM
ftr-496	82	12	lowand	lowand	ADJ
ftr-496	82	13	two	two	NUM
ftr-496	82	14	high	high	ADJ
ftr-496	82	15	-	-	PUNCT
ftr-496	82	16	income	income	NOUN
ftr-496	82	17	individuals	individual	NOUN
ftr-496	82	18	respectively	respectively	ADV
ftr-496	82	19	,	,	PUNCT
ftr-496	82	20	defined	define	VERB
ftr-496	82	21	as	as	ADP
ftr-496	82	22	the	the	DET
ftr-496	82	23	excess	excess	NOUN
ftr-496	82	24	of	of	ADP
ftr-496	82	25	the	the	DET
ftr-496	82	26	combined	combine	VERB
ftr-496	82	27	welfare	welfare	NOUN
ftr-496	82	28	loss	loss	NOUN
ftr-496	82	29	over	over	ADP
ftr-496	82	30	that	that	PRON
ftr-496	82	31	which	which	PRON
ftr-496	82	32	would	would	AUX
ftr-496	82	33	result	result	VERB
ftr-496	82	34	had	have	AUX
ftr-496	82	35	he	he	PRON
ftr-496	82	36	been	be	AUX
ftr-496	82	37	met.1	met.1	PROPN
ftr-496	82	38	'	'	PUNCT
ftr-496	82	39	line	line	NOUN
ftr-496	82	40	9	9	NUM
ftr-496	82	41	finally	finally	ADV
ftr-496	82	42	gives	give	VERB
ftr-496	82	43	the	the	DET
ftr-496	82	44	combined	combine	VERB
ftr-496	82	45	index	index	NOUN
ftr-496	82	46	for	for	ADP
ftr-496	82	47	both	both	DET
ftr-496	82	48	groups	group	NOUN
ftr-496	82	49	as	as	ADP
ftr-496	82	50	a	a	DET
ftr-496	82	51	10	10	NUM
ftr-496	82	52	.	.	PUNCT
ftr-496	83	1	the	the	DET
ftr-496	83	2	ve	ve	NOUN
ftr-496	83	3	index	index	NOUN
ftr-496	83	4	for	for	ADP
ftr-496	83	5	each	each	DET
ftr-496	83	6	column	column	NOUN
ftr-496	83	7	is	be	AUX
ftr-496	83	8	defined	define	VERB
ftr-496	83	9	as	as	ADP
ftr-496	83	10	e	e	NOUN
ftr-496	83	11	-wca	-wca	X
ftr-496	83	12	dwcml	dwcml	PROPN
ftr-496	83	13	/	/	SYM
ftr-496	83	14	e'vcal	e'vcal	PROPN
ftr-496	83	15	100	100	NUM
ftr-496	83	16	,	,	PUNCT
ftr-496	83	17	where	where	SCONJ
ftr-496	83	18	x	x	X
ftr-496	83	19	--	--	PUNCT
ftr-496	83	20	vca	vca	PROPN
ftr-496	83	21	is	be	AUX
ftr-496	83	22	total	total	ADJ
ftr-496	83	23	actual	actual	ADJ
ftr-496	83	24	welfare	welfare	NOUN
ftr-496	83	25	cost	cost	NOUN
ftr-496	83	26	for	for	ADP
ftr-496	83	27	all	all	DET
ftr-496	83	28	four	four	NUM
ftr-496	83	29	taxpayers	taxpayer	NOUN
ftr-496	83	30	and	and	CCONJ
ftr-496	83	31	-wcnm	-wcnm	NOUN
ftr-496	83	32	is	be	AUX
ftr-496	83	33	the	the	DET
ftr-496	83	34	lowest	low	ADJ
ftr-496	83	35	achievable	achievable	ADJ
ftr-496	83	36	level	level	NOUN
ftr-496	83	37	.	.	PUNCT
ftr-496	84	1	11	11	NUM
ftr-496	84	2	.	.	PUNCT
ftr-496	85	1	the	the	DET
ftr-496	85	2	he	he	PROPN
ftr-496	85	3	index	index	NOUN
ftr-496	85	4	for	for	ADP
ftr-496	85	5	each	each	DET
ftr-496	85	6	group	group	NOUN
ftr-496	85	7	of	of	ADP
ftr-496	85	8	equals	equal	NOUN
ftr-496	85	9	is	be	AUX
ftr-496	85	10	given	give	VERB
ftr-496	85	11	as	as	SCONJ
ftr-496	85	12	i	i	PRON
ftr-496	85	13	'	'	VERB
ftr-496	85	14	\vca	\vca	VERB
ftr-496	85	15	ewcel	ewcel	VERB
ftr-496	85	16	i	i	PRON
ftr-496	85	17	-vca	-vca	NOUN
ftr-496	85	18	}	}	PUNCT
ftr-496	85	19	100	100	NUM
ftr-496	85	20	,	,	PUNCT
ftr-496	85	21	where	where	SCONJ
ftr-496	85	22	--vca	--vca	PUNCT
ftr-496	85	23	is	be	AUX
ftr-496	85	24	the	the	DET
ftr-496	85	25	actual	actual	ADJ
ftr-496	85	26	welfare	welfare	NOUN
ftr-496	85	27	cost	cost	NOUN
ftr-496	85	28	for	for	ADP
ftr-496	85	29	the	the	DET
ftr-496	85	30	group	group	NOUN
ftr-496	85	31	and	and	CCONJ
ftr-496	85	32	!	!	PUNCT
ftr-496	86	1	-ivce	-ivce	PROPN
ftr-496	86	2	is	be	AUX
ftr-496	86	3	the	the	DET
ftr-496	86	4	cost	cost	NOUN
ftr-496	86	5	which	which	PRON
ftr-496	86	6	obtains	obtain	VERB
ftr-496	86	7	with	with	ADP
ftr-496	86	8	equal	equal	ADJ
ftr-496	86	9	burden	burden	NOUN
ftr-496	86	10	distribution	distribution	NOUN
ftr-496	86	11	among	among	ADP
ftr-496	86	12	equals	equal	NOUN
ftr-496	86	13	.	.	PUNCT
ftr-496	87	1	the	the	DET
ftr-496	87	2	combined	combine	VERB
ftr-496	87	3	he	he	PRON
ftr-496	87	4	index	index	NOUN
ftr-496	87	5	for	for	ADP
ftr-496	87	6	the	the	DET
ftr-496	87	7	column	column	NOUN
ftr-496	87	8	is	be	AUX
ftr-496	87	9	obtained	obtain	VERB
ftr-496	87	10	as	as	ADP
ftr-496	87	11	i	i	PRON
ftr-496	87	12	[	[	PUNCT
ftr-496	87	13	e\wca	e\wca	NOUN
ftr-496	87	14	lvce	lvce	NOUN
ftr-496	87	15	]	]	X
ftr-496	87	16	/	/	SYM
ftr-496	87	17	-wca	-wca	NOUN
ftr-496	87	18	)	)	PUNCT
ftr-496	87	19	100	100	NUM
ftr-496	87	20	.	.	PUNCT
ftr-496	88	1	where	where	SCONJ
ftr-496	88	2	ewca	ewca	PROPN
ftr-496	88	3	is	be	AUX
ftr-496	88	4	the	the	DET
ftr-496	88	5	actual	actual	ADJ
ftr-496	88	6	welfare	welfare	NOUN
ftr-496	88	7	cost	cost	NOUN
ftr-496	88	8	for	for	ADP
ftr-496	88	9	all	all	DET
ftr-496	88	10	four	four	NUM
ftr-496	88	11	taxpayers	taxpayer	NOUN
ftr-496	88	12	and	and	CCONJ
ftr-496	88	13	envce	envce	NOUN
ftr-496	88	14	is	be	AUX
ftr-496	88	15	their	their	PRON
ftr-496	88	16	cost	cost	NOUN
ftr-496	88	17	obtained	obtain	VERB
ftr-496	88	18	with	with	ADP
ftr-496	88	19	equal	equal	ADJ
ftr-496	88	20	treatment	treatment	NOUN
ftr-496	88	21	of	of	ADP
ftr-496	88	22	equals	equal	NOUN
ftr-496	88	23	within	within	ADP
ftr-496	88	24	each	each	DET
ftr-496	88	25	group	group	NOUN
ftr-496	88	26	.	.	PUNCT
ftr-496	89	1	19931	19931	NUM
ftr-496	89	2	florida	florida	PROPN
ftr-496	89	3	tax	tax	PROPN
ftr-496	89	4	review	review	NOUN
ftr-496	89	5	weighted	weight	VERB
ftr-496	89	6	average	average	NOUN
ftr-496	89	7	for	for	ADP
ftr-496	89	8	both	both	PRON
ftr-496	89	9	.	.	PUNCT
ftr-496	90	1	comparing	compare	VERB
ftr-496	90	2	arrangements	arrangement	NOUN
ftr-496	90	3	iii	iii	NOUN
ftr-496	90	4	and	and	CCONJ
ftr-496	90	5	iv	iv	NUM
ftr-496	90	6	shows	show	VERB
ftr-496	90	7	iv	iv	NUM
ftr-496	90	8	to	to	PART
ftr-496	90	9	win	win	VERB
ftr-496	90	10	on	on	ADP
ftr-496	90	11	both	both	DET
ftr-496	90	12	grounds	ground	NOUN
ftr-496	90	13	and	and	CCONJ
ftr-496	90	14	is	be	AUX
ftr-496	90	15	thus	thus	ADV
ftr-496	90	16	to	to	PART
ftr-496	90	17	be	be	AUX
ftr-496	90	18	preferred	prefer	VERB
ftr-496	90	19	.	.	PUNCT
ftr-496	91	1	comparing	compare	VERB
ftr-496	91	2	ii	ii	PROPN
ftr-496	91	3	and	and	CCONJ
ftr-496	91	4	iii	iii	NOUN
ftr-496	91	5	,	,	PUNCT
ftr-496	91	6	both	both	PRON
ftr-496	91	7	come	come	VERB
ftr-496	91	8	out	out	ADP
ftr-496	91	9	equal	equal	ADJ
ftr-496	91	10	on	on	ADP
ftr-496	91	11	ve	ve	NOUN
ftr-496	91	12	grounds	ground	NOUN
ftr-496	91	13	,	,	PUNCT
ftr-496	91	14	but	but	CCONJ
ftr-496	91	15	ii	ii	NOUN
ftr-496	91	16	is	be	AUX
ftr-496	91	17	superior	superior	ADJ
ftr-496	91	18	on	on	ADP
ftr-496	91	19	he	he	PRON
ftr-496	91	20	grounds	ground	VERB
ftr-496	91	21	.	.	PUNCT
ftr-496	92	1	thus	thus	ADV
ftr-496	92	2	outcome	outcome	NOUN
ftr-496	92	3	ii	ii	PROPN
ftr-496	92	4	is	be	AUX
ftr-496	92	5	to	to	PART
ftr-496	92	6	be	be	AUX
ftr-496	92	7	preferred	prefer	VERB
ftr-496	92	8	.	.	PUNCT
ftr-496	93	1	the	the	DET
ftr-496	93	2	situation	situation	NOUN
ftr-496	93	3	becomes	become	VERB
ftr-496	93	4	more	more	ADV
ftr-496	93	5	difficult	difficult	ADJ
ftr-496	93	6	,	,	PUNCT
ftr-496	93	7	however	however	ADV
ftr-496	93	8	,	,	PUNCT
ftr-496	93	9	when	when	SCONJ
ftr-496	93	10	comparing	compare	VERB
ftr-496	93	11	ii	ii	NOUN
ftr-496	93	12	and	and	CCONJ
ftr-496	93	13	iv	iv	NUM
ftr-496	93	14	,	,	PUNCT
ftr-496	93	15	with	with	ADP
ftr-496	93	16	ii	ii	PROPN
ftr-496	93	17	superior	superior	ADJ
ftr-496	93	18	on	on	ADP
ftr-496	93	19	he	he	PRON
ftr-496	93	20	and	and	CCONJ
ftr-496	93	21	iv	iv	NUM
ftr-496	93	22	superior	superior	ADJ
ftr-496	93	23	on	on	ADP
ftr-496	93	24	ve	ve	NOUN
ftr-496	93	25	grounds	ground	NOUN
ftr-496	93	26	.	.	PUNCT
ftr-496	94	1	thus	thus	ADV
ftr-496	94	2	a	a	DET
ftr-496	94	3	scale	scale	NOUN
ftr-496	94	4	is	be	AUX
ftr-496	94	5	needed	need	VERB
ftr-496	94	6	by	by	ADP
ftr-496	94	7	which	which	PRON
ftr-496	94	8	the	the	DET
ftr-496	94	9	two	two	NUM
ftr-496	94	10	can	can	AUX
ftr-496	94	11	be	be	AUX
ftr-496	94	12	weighed	weigh	VERB
ftr-496	94	13	against	against	ADP
ftr-496	94	14	each	each	DET
ftr-496	94	15	other	other	ADJ
ftr-496	94	16	.	.	PUNCT
ftr-496	95	1	kaplow	kaplow	PROPN
ftr-496	95	2	raises	raise	VERB
ftr-496	95	3	no	no	DET
ftr-496	95	4	serious	serious	ADJ
ftr-496	95	5	objection	objection	NOUN
ftr-496	95	6	to	to	ADP
ftr-496	95	7	this	this	DET
ftr-496	95	8	ve	ve	NOUN
ftr-496	95	9	index	index	NOUN
ftr-496	95	10	,	,	PUNCT
ftr-496	95	11	reflecting	reflect	VERB
ftr-496	95	12	as	as	SCONJ
ftr-496	95	13	it	it	PRON
ftr-496	95	14	does	do	VERB
ftr-496	95	15	the	the	DET
ftr-496	95	16	standard	standard	ADJ
ftr-496	95	17	concept	concept	NOUN
ftr-496	95	18	of	of	ADP
ftr-496	95	19	equity	equity	NOUN
ftr-496	95	20	,	,	PUNCT
ftr-496	95	21	based	base	VERB
ftr-496	95	22	on	on	ADP
ftr-496	95	23	minimizing	minimize	VERB
ftr-496	95	24	total	total	ADJ
ftr-496	95	25	welfare	welfare	NOUN
ftr-496	95	26	loss	loss	NOUN
ftr-496	95	27	as	as	SCONJ
ftr-496	95	28	arrived	arrive	VERB
ftr-496	95	29	at	at	ADP
ftr-496	95	30	by	by	ADP
ftr-496	95	31	impartial	impartial	ADJ
ftr-496	95	32	choice	choice	NOUN
ftr-496	95	33	from	from	ADP
ftr-496	95	34	behind	behind	ADP
ftr-496	95	35	a	a	DET
ftr-496	95	36	veil	veil	NOUN
ftr-496	95	37	.	.	PUNCT
ftr-496	96	1	12	12	NUM
ftr-496	97	1	but	but	CCONJ
ftr-496	97	2	he	he	PRON
ftr-496	97	3	offers	offer	VERB
ftr-496	97	4	two	two	NUM
ftr-496	97	5	critiques	critique	NOUN
ftr-496	97	6	of	of	ADP
ftr-496	97	7	my	my	PRON
ftr-496	97	8	he	he	PRON
ftr-496	97	9	measure	measure	NOUN
ftr-496	97	10	.	.	PUNCT
ftr-496	98	1	first	first	ADV
ftr-496	98	2	,	,	PUNCT
ftr-496	98	3	he	he	PRON
ftr-496	98	4	suggests	suggest	VERB
ftr-496	98	5	that	that	SCONJ
ftr-496	98	6	by	by	ADP
ftr-496	98	7	basing	base	VERB
ftr-496	98	8	the	the	DET
ftr-496	98	9	he	he	PRON
ftr-496	98	10	measure	measure	NOUN
ftr-496	98	11	on	on	ADP
ftr-496	98	12	differential	differential	ADJ
ftr-496	98	13	welfare	welfare	NOUN
ftr-496	98	14	losses	loss	NOUN
ftr-496	98	15	,	,	PUNCT
ftr-496	98	16	it	it	PRON
ftr-496	98	17	becomes	become	VERB
ftr-496	98	18	part	part	NOUN
ftr-496	98	19	of	of	ADP
ftr-496	98	20	the	the	DET
ftr-496	98	21	welfare	welfare	NOUN
ftr-496	98	22	-	-	PUNCT
ftr-496	98	23	based	base	VERB
ftr-496	98	24	ve	ve	NOUN
ftr-496	98	25	measure	measure	NOUN
ftr-496	98	26	.	.	PUNCT
ftr-496	99	1	i	i	PRON
ftr-496	99	2	disagree	disagree	VERB
ftr-496	99	3	.	.	PUNCT
ftr-496	100	1	measuring	measure	VERB
ftr-496	100	2	the	the	DET
ftr-496	100	3	burden	burden	NOUN
ftr-496	100	4	of	of	ADP
ftr-496	100	5	he	he	PRON
ftr-496	100	6	in	in	ADP
ftr-496	100	7	terms	term	NOUN
ftr-496	100	8	of	of	ADP
ftr-496	100	9	excess	excess	ADJ
ftr-496	100	10	welfare	welfare	NOUN
ftr-496	100	11	loss	loss	NOUN
ftr-496	100	12	need	need	AUX
ftr-496	100	13	not	not	PART
ftr-496	100	14	lead	lead	VERB
ftr-496	100	15	to	to	ADP
ftr-496	100	16	the	the	DET
ftr-496	100	17	conclusion	conclusion	NOUN
ftr-496	100	18	that	that	SCONJ
ftr-496	100	19	ve	ve	AUX
ftr-496	100	20	has	have	VERB
ftr-496	100	21	to	to	PART
ftr-496	100	22	be	be	AUX
ftr-496	100	23	defined	define	VERB
ftr-496	100	24	in	in	ADP
ftr-496	100	25	the	the	DET
ftr-496	100	26	usual	usual	ADJ
ftr-496	100	27	welfare	welfare	NOUN
ftr-496	100	28	terms	term	NOUN
ftr-496	100	29	.	.	PUNCT
ftr-496	101	1	the	the	DET
ftr-496	101	2	proposed	propose	VERB
ftr-496	101	3	he	he	PRON
ftr-496	101	4	measure	measure	VERB
ftr-496	101	5	may	may	AUX
ftr-496	101	6	also	also	ADV
ftr-496	101	7	be	be	AUX
ftr-496	101	8	combined	combine	VERB
ftr-496	101	9	with	with	ADP
ftr-496	101	10	a	a	DET
ftr-496	101	11	benefit	benefit	NOUN
ftr-496	101	12	view	view	NOUN
ftr-496	101	13	of	of	ADP
ftr-496	101	14	ve	ve	PROPN
ftr-496	101	15	.	.	PUNCT
ftr-496	102	1	but	but	CCONJ
ftr-496	102	2	kaplow	kaplow	PROPN
ftr-496	102	3	's	's	PART
ftr-496	102	4	second	second	ADJ
ftr-496	102	5	critique	critique	NOUN
ftr-496	102	6	makes	make	VERB
ftr-496	102	7	an	an	DET
ftr-496	102	8	important	important	ADJ
ftr-496	102	9	and	and	CCONJ
ftr-496	102	10	valid	valid	ADJ
ftr-496	102	11	point	point	NOUN
ftr-496	102	12	.	.	PUNCT
ftr-496	103	1	even	even	ADV
ftr-496	103	2	if	if	SCONJ
ftr-496	103	3	it	it	PRON
ftr-496	103	4	were	be	AUX
ftr-496	103	5	agreed	agree	VERB
ftr-496	103	6	that	that	SCONJ
ftr-496	103	7	my	my	PRON
ftr-496	103	8	he	he	PRON
ftr-496	103	9	index	index	NOUN
ftr-496	103	10	is	be	AUX
ftr-496	103	11	reasonable	reasonable	ADJ
ftr-496	103	12	when	when	SCONJ
ftr-496	103	13	applied	apply	VERB
ftr-496	103	14	to	to	ADP
ftr-496	103	15	a	a	DET
ftr-496	103	16	simplified	simplified	ADJ
ftr-496	103	17	illustration	illustration	NOUN
ftr-496	103	18	which	which	PRON
ftr-496	103	19	allows	allow	VERB
ftr-496	103	20	for	for	ADP
ftr-496	103	21	two	two	NUM
ftr-496	103	22	income	income	NOUN
ftr-496	103	23	levels	level	NOUN
ftr-496	103	24	only	only	ADV
ftr-496	103	25	,	,	PUNCT
ftr-496	103	26	a	a	DET
ftr-496	103	27	reformulation	reformulation	NOUN
ftr-496	103	28	is	be	AUX
ftr-496	103	29	needed	need	VERB
ftr-496	103	30	once	once	ADV
ftr-496	103	31	many	many	ADJ
ftr-496	103	32	income	income	NOUN
ftr-496	103	33	levels	level	NOUN
ftr-496	103	34	are	be	AUX
ftr-496	103	35	included	include	VERB
ftr-496	103	36	.	.	PUNCT
ftr-496	104	1	it	it	PRON
ftr-496	104	2	then	then	ADV
ftr-496	104	3	becomes	become	VERB
ftr-496	104	4	unreasonable	unreasonable	ADJ
ftr-496	104	5	to	to	PART
ftr-496	104	6	limit	limit	VERB
ftr-496	104	7	considerations	consideration	NOUN
ftr-496	104	8	of	of	ADP
ftr-496	104	9	departure	departure	NOUN
ftr-496	104	10	from	from	ADP
ftr-496	104	11	he	he	PRON
ftr-496	104	12	to	to	ADP
ftr-496	104	13	individuals	individual	NOUN
ftr-496	104	14	with	with	ADP
ftr-496	104	15	identical	identical	ADJ
ftr-496	104	16	incomes	income	NOUN
ftr-496	104	17	only	only	ADV
ftr-496	104	18	,	,	PUNCT
ftr-496	104	19	while	while	SCONJ
ftr-496	104	20	disregarding	disregard	VERB
ftr-496	104	21	the	the	DET
ftr-496	104	22	relative	relative	ADJ
ftr-496	104	23	treatment	treatment	NOUN
ftr-496	104	24	of	of	ADP
ftr-496	104	25	individuals	individual	NOUN
ftr-496	104	26	with	with	ADP
ftr-496	104	27	more	more	ADJ
ftr-496	104	28	or	or	CCONJ
ftr-496	104	29	less	less	ADV
ftr-496	104	30	similar	similar	ADJ
ftr-496	104	31	incomes	income	NOUN
ftr-496	104	32	.	.	PUNCT
ftr-496	105	1	this	this	PRON
ftr-496	105	2	is	be	AUX
ftr-496	105	3	a	a	DET
ftr-496	105	4	good	good	ADJ
ftr-496	105	5	point	point	NOUN
ftr-496	105	6	,	,	PUNCT
ftr-496	105	7	but	but	CCONJ
ftr-496	105	8	it	it	PRON
ftr-496	105	9	does	do	AUX
ftr-496	105	10	not	not	PART
ftr-496	105	11	follow	follow	VERB
ftr-496	105	12	that	that	SCONJ
ftr-496	105	13	this	this	DET
ftr-496	105	14	critique	critique	NOUN
ftr-496	105	15	of	of	ADP
ftr-496	105	16	my	my	PRON
ftr-496	105	17	simplified	simplified	ADJ
ftr-496	105	18	he	he	PRON
ftr-496	105	19	measure	measure	NOUN
ftr-496	105	20	goes	go	VERB
ftr-496	105	21	to	to	ADP
ftr-496	105	22	"	"	PUNCT
ftr-496	105	23	the	the	DET
ftr-496	105	24	very	very	ADJ
ftr-496	105	25	essence	essence	NOUN
ftr-496	105	26	"	"	PUNCT
ftr-496	105	27	of	of	ADP
ftr-496	105	28	my	my	PRON
ftr-496	105	29	he	he	PRON
ftr-496	105	30	concept	concept	NOUN
ftr-496	105	31	.	.	PUNCT
ftr-496	106	1	allowance	allowance	NOUN
ftr-496	106	2	for	for	ADP
ftr-496	106	3	a	a	DET
ftr-496	106	4	wider	wide	ADJ
ftr-496	106	5	income	income	NOUN
ftr-496	106	6	range	range	NOUN
ftr-496	106	7	,	,	PUNCT
ftr-496	106	8	to	to	PART
ftr-496	106	9	be	be	AUX
ftr-496	106	10	sure	sure	ADJ
ftr-496	106	11	,	,	PUNCT
ftr-496	106	12	greatly	greatly	ADV
ftr-496	106	13	complicates	complicate	VERB
ftr-496	106	14	the	the	DET
ftr-496	106	15	task	task	NOUN
ftr-496	106	16	of	of	ADP
ftr-496	106	17	measurement	measurement	NOUN
ftr-496	106	18	,	,	PUNCT
ftr-496	106	19	but	but	CCONJ
ftr-496	106	20	that	that	PRON
ftr-496	106	21	does	do	AUX
ftr-496	106	22	not	not	PART
ftr-496	106	23	void	void	VERB
ftr-496	106	24	the	the	DET
ftr-496	106	25	distinction	distinction	NOUN
ftr-496	106	26	between	between	ADP
ftr-496	106	27	the	the	DET
ftr-496	106	28	he	he	PRON
ftr-496	106	29	and	and	CCONJ
ftr-496	106	30	ve	ve	VERB
ftr-496	106	31	qualities	quality	NOUN
ftr-496	106	32	of	of	ADP
ftr-496	106	33	policy	policy	NOUN
ftr-496	106	34	outcomes	outcome	NOUN
ftr-496	106	35	.	.	PUNCT
ftr-496	107	1	a	a	DET
ftr-496	107	2	problem	problem	NOUN
ftr-496	107	3	does	do	AUX
ftr-496	107	4	not	not	PART
ftr-496	107	5	cease	cease	VERB
ftr-496	107	6	to	to	PART
ftr-496	107	7	exist	exist	VERB
ftr-496	107	8	if	if	SCONJ
ftr-496	107	9	there	there	PRON
ftr-496	107	10	is	be	VERB
ftr-496	107	11	no	no	DET
ftr-496	107	12	simple	simple	ADJ
ftr-496	107	13	solution	solution	NOUN
ftr-496	107	14	.	.	PUNCT
ftr-496	108	1	nor	nor	CCONJ
ftr-496	108	2	does	do	AUX
ftr-496	108	3	it	it	PRON
ftr-496	108	4	follow	follow	VERB
ftr-496	108	5	that	that	DET
ftr-496	108	6	allowance	allowance	NOUN
ftr-496	108	7	for	for	SCONJ
ftr-496	108	8	he	he	PRON
ftr-496	108	9	effects	effect	NOUN
ftr-496	108	10	over	over	ADP
ftr-496	108	11	a	a	DET
ftr-496	108	12	wider	wide	ADJ
ftr-496	108	13	income	income	NOUN
ftr-496	108	14	range	range	NOUN
ftr-496	108	15	is	be	AUX
ftr-496	108	16	already	already	ADV
ftr-496	108	17	reflected	reflect	VERB
ftr-496	108	18	in	in	ADP
ftr-496	108	19	ve	ve	PROPN
ftr-496	108	20	.	.	PROPN
ftr-496	108	21	13	13	NUM
ftr-496	108	22	finally	finally	ADV
ftr-496	108	23	,	,	PUNCT
ftr-496	108	24	there	there	PRON
ftr-496	108	25	remains	remain	VERB
ftr-496	108	26	the	the	DET
ftr-496	108	27	further	further	ADJ
ftr-496	108	28	question	question	NOUN
ftr-496	108	29	(	(	PUNCT
ftr-496	108	30	distinct	distinct	ADJ
ftr-496	108	31	from	from	ADP
ftr-496	108	32	that	that	PRON
ftr-496	108	33	of	of	ADP
ftr-496	108	34	how	how	SCONJ
ftr-496	108	35	to	to	PART
ftr-496	108	36	measure	measure	VERB
ftr-496	108	37	departures	departure	NOUN
ftr-496	108	38	from	from	ADP
ftr-496	108	39	he	he	PRON
ftr-496	108	40	)	)	PUNCT
ftr-496	108	41	of	of	ADP
ftr-496	108	42	how	how	SCONJ
ftr-496	108	43	to	to	PART
ftr-496	108	44	develop	develop	VERB
ftr-496	108	45	a	a	DET
ftr-496	108	46	"	"	PUNCT
ftr-496	108	47	meta	meta	ADJ
ftr-496	108	48	principle	principle	NOUN
ftr-496	108	49	"	"	PUNCT
ftr-496	108	50	or	or	CCONJ
ftr-496	108	51	tradeoff	tradeoff	NOUN
ftr-496	108	52	scale	scale	NOUN
ftr-496	108	53	by	by	ADP
ftr-496	108	54	which	which	PRON
ftr-496	108	55	the	the	DET
ftr-496	108	56	ve	ve	VERB
ftr-496	108	57	and	and	CCONJ
ftr-496	108	58	he	he	PRON
ftr-496	108	59	qualities	quality	NOUN
ftr-496	108	60	of	of	ADP
ftr-496	108	61	any	any	DET
ftr-496	108	62	particular	particular	ADJ
ftr-496	108	63	reform	reform	NOUN
ftr-496	108	64	may	may	AUX
ftr-496	108	65	12	12	NUM
ftr-496	108	66	.	.	PUNCT
ftr-496	109	1	my	my	PRON
ftr-496	109	2	preceding	precede	VERB
ftr-496	109	3	paper	paper	NOUN
ftr-496	109	4	added	add	VERB
ftr-496	109	5	an	an	DET
ftr-496	109	6	alternative	alternative	ADJ
ftr-496	109	7	ve	ve	NOUN
ftr-496	109	8	index	index	NOUN
ftr-496	109	9	which	which	PRON
ftr-496	109	10	measured	measure	VERB
ftr-496	109	11	the	the	DET
ftr-496	109	12	welfare	welfare	NOUN
ftr-496	109	13	cost	cost	NOUN
ftr-496	109	14	of	of	ADP
ftr-496	109	15	various	various	ADJ
ftr-496	109	16	cases	case	NOUN
ftr-496	109	17	on	on	ADP
ftr-496	109	18	the	the	DET
ftr-496	109	19	assumption	assumption	NOUN
ftr-496	109	20	that	that	SCONJ
ftr-496	109	21	the	the	DET
ftr-496	109	22	actual	actual	ADJ
ftr-496	109	23	amounts	amount	NOUN
ftr-496	109	24	raised	raise	VERB
ftr-496	109	25	among	among	ADP
ftr-496	109	26	equals	equal	NOUN
ftr-496	109	27	were	be	AUX
ftr-496	109	28	distributed	distribute	VERB
ftr-496	109	29	equally	equally	ADV
ftr-496	109	30	.	.	PUNCT
ftr-496	110	1	musgrave	musgrave	PROPN
ftr-496	110	2	,	,	PUNCT
ftr-496	110	3	supra	supra	PROPN
ftr-496	110	4	note	note	NOUN
ftr-496	110	5	5	5	NUM
ftr-496	110	6	at	at	ADP
ftr-496	110	7	119	119	NUM
ftr-496	110	8	.	.	PUNCT
ftr-496	111	1	kaplow	kaplow	NOUN
ftr-496	111	2	objects	object	NOUN
ftr-496	111	3	to	to	ADP
ftr-496	111	4	what	what	PRON
ftr-496	111	5	looks	look	VERB
ftr-496	111	6	like	like	ADP
ftr-496	111	7	"	"	PUNCT
ftr-496	111	8	decomposition	decomposition	NOUN
ftr-496	111	9	"	"	PUNCT
ftr-496	111	10	of	of	ADP
ftr-496	111	11	the	the	DET
ftr-496	111	12	ve	ve	NOUN
ftr-496	111	13	index	index	NOUN
ftr-496	111	14	and	and	CCONJ
ftr-496	111	15	i	i	PRON
ftr-496	111	16	am	be	AUX
ftr-496	111	17	also	also	ADV
ftr-496	111	18	somewhat	somewhat	ADV
ftr-496	111	19	uncomfortable	uncomfortable	ADJ
ftr-496	111	20	with	with	ADP
ftr-496	111	21	that	that	DET
ftr-496	111	22	version	version	NOUN
ftr-496	111	23	.	.	PUNCT
ftr-496	112	1	my	my	PRON
ftr-496	112	2	argument	argument	NOUN
ftr-496	112	3	is	be	AUX
ftr-496	112	4	better	well	ADV
ftr-496	112	5	made	make	VERB
ftr-496	112	6	without	without	ADP
ftr-496	112	7	it	it	PRON
ftr-496	113	1	and	and	CCONJ
ftr-496	113	2	i	i	PRON
ftr-496	113	3	therefore	therefore	ADV
ftr-496	113	4	omit	omit	VERB
ftr-496	113	5	that	that	SCONJ
ftr-496	113	6	version	version	NOUN
ftr-496	113	7	in	in	ADP
ftr-496	113	8	reproducing	reproduce	VERB
ftr-496	113	9	the	the	DET
ftr-496	113	10	above	above	ADJ
ftr-496	113	11	table	table	NOUN
ftr-496	113	12	.	.	PUNCT
ftr-496	114	1	13	13	NUM
ftr-496	114	2	.	.	PUNCT
ftr-496	115	1	i	i	PRON
ftr-496	115	2	do	do	AUX
ftr-496	115	3	not	not	PART
ftr-496	115	4	claim	claim	VERB
ftr-496	115	5	that	that	SCONJ
ftr-496	115	6	the	the	DET
ftr-496	115	7	he	he	PRON
ftr-496	115	8	measure	measure	NOUN
ftr-496	115	9	proposed	propose	VERB
ftr-496	115	10	here	here	ADV
ftr-496	115	11	is	be	AUX
ftr-496	115	12	the	the	DET
ftr-496	115	13	only	only	ADJ
ftr-496	115	14	possible	possible	ADJ
ftr-496	115	15	or	or	CCONJ
ftr-496	115	16	necessarily	necessarily	ADV
ftr-496	115	17	the	the	DET
ftr-496	115	18	best	good	ADJ
ftr-496	115	19	one	one	NUM
ftr-496	115	20	.	.	PUNCT
ftr-496	116	1	other	other	ADJ
ftr-496	116	2	indices	index	NOUN
ftr-496	116	3	have	have	AUX
ftr-496	116	4	been	be	AUX
ftr-496	116	5	suggested	suggest	VERB
ftr-496	116	6	such	such	ADJ
ftr-496	116	7	as	as	ADP
ftr-496	116	8	measures	measure	NOUN
ftr-496	116	9	of	of	ADP
ftr-496	116	10	dispersion	dispersion	NOUN
ftr-496	116	11	in	in	ADV
ftr-496	116	12	after	after	SCONJ
ftr-496	116	13	tax	tax	NOUN
ftr-496	116	14	positions	position	NOUN
ftr-496	116	15	of	of	ADP
ftr-496	116	16	pretax	pretax	NOUN
ftr-496	116	17	equals	equal	VERB
ftr-496	116	18	or	or	CCONJ
ftr-496	116	19	effects	effect	NOUN
ftr-496	116	20	of	of	ADP
ftr-496	116	21	tax	tax	NOUN
ftr-496	116	22	changes	change	NOUN
ftr-496	116	23	on	on	ADP
ftr-496	116	24	rank	rank	NOUN
ftr-496	116	25	orders	order	NOUN
ftr-496	116	26	,	,	PUNCT
ftr-496	116	27	but	but	CCONJ
ftr-496	116	28	similar	similar	ADJ
ftr-496	116	29	problems	problem	NOUN
ftr-496	116	30	again	again	ADV
ftr-496	116	31	arise	arise	VERB
ftr-496	116	32	when	when	SCONJ
ftr-496	116	33	applying	apply	VERB
ftr-496	116	34	the	the	DET
ftr-496	116	35	measure	measure	NOUN
ftr-496	116	36	over	over	ADP
ftr-496	116	37	a	a	DET
ftr-496	116	38	range	range	NOUN
ftr-496	116	39	of	of	ADP
ftr-496	116	40	more	more	ADJ
ftr-496	116	41	or	or	CCONJ
ftr-496	116	42	less	less	ADV
ftr-496	116	43	equal	equal	ADJ
ftr-496	116	44	settings	setting	NOUN
ftr-496	116	45	.	.	PUNCT
ftr-496	117	1	see	see	VERB
ftr-496	117	2	feldstein	feldstein	NOUN
ftr-496	117	3	,	,	PUNCT
ftr-496	117	4	supra	supra	PROPN
ftr-496	117	5	note	note	NOUN
ftr-496	117	6	7	7	NUM
ftr-496	117	7	,	,	PUNCT
ftr-496	117	8	at	at	ADP
ftr-496	117	9	82	82	NUM
ftr-496	117	10	-	-	SYM
ftr-496	117	11	83	83	NUM
ftr-496	117	12	.	.	PUNCT
ftr-496	118	1	[	[	X
ftr-496	118	2	val	val	X
ftr-496	118	3	1:6	1:6	NUM
ftr-496	118	4	horizontal	horizontal	ADJ
ftr-496	118	5	equity	equity	NOUN
ftr-496	118	6	:	:	PUNCT
ftr-496	118	7	a	a	DET
ftr-496	118	8	further	further	ADJ
ftr-496	118	9	note	note	NOUN
ftr-496	118	10	be	be	AUX
ftr-496	118	11	weighed	weigh	VERB
ftr-496	118	12	against	against	ADP
ftr-496	118	13	each	each	DET
ftr-496	118	14	other	other	ADJ
ftr-496	118	15	.	.	PUNCT
ftr-496	119	1	to	to	PART
ftr-496	119	2	insist	insist	VERB
ftr-496	119	3	on	on	ADP
ftr-496	119	4	the	the	DET
ftr-496	119	5	need	need	NOUN
ftr-496	119	6	for	for	ADP
ftr-496	119	7	such	such	DET
ftr-496	119	8	a	a	DET
ftr-496	119	9	scale	scale	NOUN
ftr-496	119	10	or	or	CCONJ
ftr-496	119	11	meta	meta	ADJ
ftr-496	119	12	rule	rule	NOUN
ftr-496	119	13	,	,	PUNCT
ftr-496	119	14	moreover	moreover	ADV
ftr-496	119	15	,	,	PUNCT
ftr-496	119	16	does	do	AUX
ftr-496	119	17	not	not	PART
ftr-496	119	18	require	require	VERB
ftr-496	119	19	me	i	PRON
ftr-496	119	20	to	to	PART
ftr-496	119	21	define	define	VERB
ftr-496	119	22	its	its	PRON
ftr-496	119	23	shape	shape	NOUN
ftr-496	119	24	.	.	PUNCT
ftr-496	120	1	setting	set	VERB
ftr-496	120	2	that	that	DET
ftr-496	120	3	shape	shape	NOUN
ftr-496	120	4	is	be	AUX
ftr-496	120	5	a	a	DET
ftr-496	120	6	matter	matter	NOUN
ftr-496	120	7	for	for	SCONJ
ftr-496	120	8	the	the	DET
ftr-496	120	9	political	political	ADJ
ftr-496	120	10	process	process	NOUN
ftr-496	120	11	to	to	PART
ftr-496	120	12	decide	decide	VERB
ftr-496	120	13	,	,	PUNCT
ftr-496	120	14	based	base	VERB
ftr-496	120	15	on	on	ADP
ftr-496	120	16	the	the	DET
ftr-496	120	17	public	public	NOUN
ftr-496	120	18	's	's	PART
ftr-496	120	19	sense	sense	NOUN
ftr-496	120	20	of	of	ADP
ftr-496	120	21	equity	equity	NOUN
ftr-496	120	22	,	,	PUNCT
ftr-496	120	23	including	include	VERB
ftr-496	120	24	both	both	CCONJ
ftr-496	120	25	he	he	PRON
ftr-496	120	26	,	,	PUNCT
ftr-496	120	27	ve	ve	VERB
ftr-496	120	28	and	and	CCONJ
ftr-496	120	29	their	their	PRON
ftr-496	120	30	value	value	NOUN
ftr-496	120	31	relation	relation	NOUN
ftr-496	120	32	.	.	PUNCT
ftr-496	121	1	this	this	DET
ftr-496	121	2	process	process	NOUN
ftr-496	121	3	is	be	AUX
ftr-496	121	4	similar	similar	ADJ
ftr-496	121	5	to	to	ADP
ftr-496	121	6	that	that	PRON
ftr-496	121	7	by	by	ADP
ftr-496	121	8	which	which	PRON
ftr-496	121	9	the	the	DET
ftr-496	121	10	shape	shape	NOUN
ftr-496	121	11	of	of	ADP
ftr-496	121	12	a	a	PRON
ftr-496	121	13	mutually	mutually	ADV
ftr-496	121	14	agreed	agree	VERB
ftr-496	121	15	upon	upon	SCONJ
ftr-496	121	16	social	social	ADJ
ftr-496	121	17	welfare	welfare	NOUN
ftr-496	121	18	function	function	NOUN
ftr-496	121	19	(	(	PUNCT
ftr-496	121	20	needed	need	VERB
ftr-496	121	21	for	for	ADP
ftr-496	121	22	implementation	implementation	NOUN
ftr-496	121	23	of	of	ADP
ftr-496	121	24	ve	ve	VERB
ftr-496	121	25	)	)	PUNCT
ftr-496	121	26	is	be	AUX
ftr-496	121	27	arrived	arrive	VERB
ftr-496	121	28	at	at	ADP
ftr-496	121	29	.	.	PUNCT
ftr-496	122	1	in	in	ADP
ftr-496	122	2	short	short	ADJ
ftr-496	122	3	,	,	PUNCT
ftr-496	122	4	i	i	PRON
ftr-496	122	5	accept	accept	VERB
ftr-496	122	6	kaplow	kaplow	PROPN
ftr-496	122	7	's	's	PART
ftr-496	122	8	critique	critique	NOUN
ftr-496	122	9	of	of	ADP
ftr-496	122	10	my	my	PRON
ftr-496	122	11	oversimplified	oversimplified	ADJ
ftr-496	122	12	he	he	PRON
ftr-496	122	13	index	index	NOUN
ftr-496	122	14	but	but	CCONJ
ftr-496	122	15	this	this	PRON
ftr-496	122	16	,	,	PUNCT
ftr-496	122	17	i	i	PRON
ftr-496	122	18	maintain	maintain	VERB
ftr-496	122	19	,	,	PUNCT
ftr-496	122	20	does	do	AUX
ftr-496	122	21	not	not	PART
ftr-496	122	22	invalidate	invalidate	VERB
ftr-496	122	23	my	my	PRON
ftr-496	122	24	basic	basic	ADJ
ftr-496	122	25	thesis	thesis	NOUN
ftr-496	122	26	,	,	PUNCT
ftr-496	122	27	that	that	SCONJ
ftr-496	122	28	he	he	PRON
ftr-496	122	29	has	have	AUX
ftr-496	122	30	merit	merit	NOUN
ftr-496	122	31	as	as	ADP
ftr-496	122	32	a	a	DET
ftr-496	122	33	distinct	distinct	ADJ
ftr-496	122	34	norm	norm	NOUN
ftr-496	122	35	,	,	PUNCT
ftr-496	122	36	especially	especially	ADV
ftr-496	122	37	when	when	SCONJ
ftr-496	122	38	it	it	PRON
ftr-496	122	39	comes	come	VERB
ftr-496	122	40	to	to	ADP
ftr-496	122	41	ranking	rank	VERB
ftr-496	122	42	second	second	ADJ
ftr-496	122	43	best	good	ADJ
ftr-496	122	44	settings	setting	NOUN
ftr-496	122	45	.	.	PUNCT
ftr-496	123	1	such	such	ADJ
ftr-496	123	2	is	be	AUX
ftr-496	123	3	the	the	DET
ftr-496	123	4	case	case	NOUN
ftr-496	123	5	,	,	PUNCT
ftr-496	123	6	notwithstanding	notwithstanding	ADP
ftr-496	123	7	the	the	DET
ftr-496	123	8	difficulties	difficulty	NOUN
ftr-496	123	9	of	of	ADP
ftr-496	123	10	formulating	formulate	VERB
ftr-496	123	11	a	a	DET
ftr-496	123	12	wholly	wholly	ADV
ftr-496	123	13	satisfactory	satisfactory	ADJ
ftr-496	123	14	measure	measure	NOUN
ftr-496	123	15	of	of	ADP
ftr-496	123	16	he	he	PRON
ftr-496	123	17	,	,	PUNCT
ftr-496	123	18	or	or	CCONJ
ftr-496	123	19	the	the	DET
ftr-496	123	20	discomfort	discomfort	NOUN
ftr-496	123	21	caused	cause	VERB
ftr-496	123	22	by	by	ADP
ftr-496	123	23	trading	trade	VERB
ftr-496	123	24	the	the	DET
ftr-496	123	25	determinateness	determinateness	NOUN
ftr-496	123	26	of	of	ADP
ftr-496	123	27	"	"	PUNCT
ftr-496	123	28	relevant	relevant	ADJ
ftr-496	123	29	"	"	PUNCT
ftr-496	123	30	if	if	SCONJ
ftr-496	123	31	one	one	NUM
ftr-496	123	32	-	-	PUNCT
ftr-496	123	33	dimensional	dimensional	ADJ
ftr-496	123	34	distributive	distributive	ADJ
ftr-496	123	35	theory	theory	NOUN
ftr-496	123	36	against	against	ADP
ftr-496	123	37	the	the	DET
ftr-496	123	38	complexities	complexity	NOUN
ftr-496	123	39	of	of	ADP
ftr-496	123	40	a	a	DET
ftr-496	123	41	meta	meta	ADJ
ftr-496	123	42	function	function	NOUN
ftr-496	123	43	.	.	PUNCT
ftr-496	124	1	iv	iv	X
ftr-496	124	2	.	.	PUNCT
ftr-496	125	1	the	the	DET
ftr-496	125	2	relevance	relevance	NOUN
ftr-496	125	3	of	of	ADP
ftr-496	125	4	reality	reality	NOUN
ftr-496	125	5	first	first	ADV
ftr-496	125	6	best	good	ADJ
ftr-496	125	7	theory	theory	NOUN
ftr-496	125	8	is	be	AUX
ftr-496	125	9	fun	fun	ADJ
ftr-496	125	10	,	,	PUNCT
ftr-496	125	11	but	but	CCONJ
ftr-496	125	12	the	the	DET
ftr-496	125	13	second	second	ADJ
ftr-496	125	14	best	good	ADJ
ftr-496	125	15	reality	reality	NOUN
ftr-496	125	16	of	of	ADP
ftr-496	125	17	real	real	ADJ
ftr-496	125	18	world	world	NOUN
ftr-496	125	19	tax	tax	NOUN
ftr-496	125	20	reforms	reform	NOUN
ftr-496	125	21	is	be	AUX
ftr-496	125	22	not	not	PART
ftr-496	125	23	irrelevant	irrelevant	ADJ
ftr-496	125	24	.	.	PUNCT
ftr-496	126	1	it	it	PRON
ftr-496	126	2	is	be	AUX
ftr-496	126	3	thus	thus	ADV
ftr-496	126	4	well	well	ADV
ftr-496	126	5	to	to	PART
ftr-496	126	6	conclude	conclude	VERB
ftr-496	126	7	with	with	ADP
ftr-496	126	8	a	a	DET
ftr-496	126	9	reference	reference	NOUN
ftr-496	126	10	to	to	ADP
ftr-496	126	11	application	application	NOUN
ftr-496	126	12	,	,	PUNCT
ftr-496	126	13	where	where	SCONJ
ftr-496	126	14	the	the	DET
ftr-496	126	15	distinction	distinction	NOUN
ftr-496	126	16	between	between	ADP
ftr-496	126	17	he	he	PRON
ftr-496	126	18	and	and	CCONJ
ftr-496	126	19	ve	ve	AUX
ftr-496	126	20	does	do	AUX
ftr-496	126	21	play	play	VERB
ftr-496	126	22	a	a	DET
ftr-496	126	23	major	major	ADJ
ftr-496	126	24	role	role	NOUN
ftr-496	126	25	.	.	PUNCT
ftr-496	127	1	the	the	DET
ftr-496	127	2	tax	tax	NOUN
ftr-496	127	3	reform	reform	NOUN
ftr-496	127	4	of	of	ADP
ftr-496	127	5	1986	1986	NUM
ftr-496	127	6	was	be	AUX
ftr-496	127	7	praised	praise	VERB
ftr-496	127	8	for	for	ADP
ftr-496	127	9	its	its	PRON
ftr-496	127	10	broadening	broadening	NOUN
ftr-496	127	11	of	of	ADP
ftr-496	127	12	base	base	NOUN
ftr-496	127	13	while	while	SCONJ
ftr-496	127	14	holding	hold	VERB
ftr-496	127	15	the	the	DET
ftr-496	127	16	overall	overall	ADJ
ftr-496	127	17	pattern	pattern	NOUN
ftr-496	127	18	of	of	ADP
ftr-496	127	19	effective	effective	ADJ
ftr-496	127	20	rate	rate	NOUN
ftr-496	127	21	progression	progression	NOUN
ftr-496	127	22	unchanged	unchanged	ADJ
ftr-496	127	23	.	.	PUNCT
ftr-496	128	1	agreement	agreement	NOUN
ftr-496	128	2	on	on	ADP
ftr-496	128	3	the	the	DET
ftr-496	128	4	latter	latter	ADJ
ftr-496	128	5	was	be	AUX
ftr-496	128	6	what	what	PRON
ftr-496	128	7	permitted	permit	VERB
ftr-496	128	8	the	the	DET
ftr-496	128	9	former	former	NOUN
ftr-496	128	10	.	.	PUNCT
ftr-496	129	1	the	the	DET
ftr-496	129	2	gain	gain	NOUN
ftr-496	129	3	from	from	ADP
ftr-496	129	4	base	base	NOUN
ftr-496	129	5	broadening	broadening	NOUN
ftr-496	129	6	,	,	PUNCT
ftr-496	129	7	to	to	PART
ftr-496	129	8	be	be	AUX
ftr-496	129	9	sure	sure	ADJ
ftr-496	129	10	,	,	PUNCT
ftr-496	129	11	was	be	AUX
ftr-496	129	12	not	not	PART
ftr-496	129	13	only	only	ADV
ftr-496	129	14	in	in	ADP
ftr-496	129	15	the	the	DET
ftr-496	129	16	improvement	improvement	NOUN
ftr-496	129	17	of	of	ADP
ftr-496	129	18	horizontal	horizontal	ADJ
ftr-496	129	19	equity	equity	NOUN
ftr-496	129	20	,	,	PUNCT
ftr-496	129	21	especially	especially	ADV
ftr-496	129	22	over	over	ADP
ftr-496	129	23	the	the	DET
ftr-496	129	24	upper	upper	ADJ
ftr-496	129	25	end	end	NOUN
ftr-496	129	26	of	of	ADP
ftr-496	129	27	the	the	DET
ftr-496	129	28	scale	scale	NOUN
ftr-496	129	29	,	,	PUNCT
ftr-496	129	30	but	but	CCONJ
ftr-496	129	31	also	also	ADV
ftr-496	129	32	in	in	ADP
ftr-496	129	33	the	the	DET
ftr-496	129	34	reduction	reduction	NOUN
ftr-496	129	35	of	of	ADP
ftr-496	129	36	deadweight	deadweight	NOUN
ftr-496	129	37	loss	loss	NOUN
ftr-496	129	38	ensuing	ensue	VERB
ftr-496	129	39	from	from	ADP
ftr-496	129	40	lower	low	ADJ
ftr-496	129	41	marginal	marginal	ADJ
ftr-496	129	42	bracket	bracket	NOUN
ftr-496	129	43	rates	rate	NOUN
ftr-496	129	44	.	.	PUNCT
ftr-496	130	1	nevertheless	nevertheless	ADV
ftr-496	130	2	,	,	PUNCT
ftr-496	130	3	changes	change	NOUN
ftr-496	130	4	such	such	ADJ
ftr-496	130	5	as	as	ADP
ftr-496	130	6	the	the	DET
ftr-496	130	7	more	more	ADV
ftr-496	130	8	equal	equal	ADJ
ftr-496	130	9	treatment	treatment	NOUN
ftr-496	130	10	of	of	ADP
ftr-496	130	11	capital	capital	NOUN
ftr-496	130	12	gains	gain	NOUN
ftr-496	130	13	(	(	PUNCT
ftr-496	130	14	now	now	ADV
ftr-496	130	15	about	about	ADJ
ftr-496	130	16	to	to	PART
ftr-496	130	17	be	be	AUX
ftr-496	130	18	largely	largely	ADV
ftr-496	130	19	lost	lose	VERB
ftr-496	130	20	)	)	PUNCT
ftr-496	130	21	were	be	AUX
ftr-496	130	22	seen	see	VERB
ftr-496	130	23	as	as	ADP
ftr-496	130	24	removing	remove	VERB
ftr-496	130	25	a	a	DET
ftr-496	130	26	source	source	NOUN
ftr-496	130	27	of	of	ADP
ftr-496	130	28	horizontal	horizontal	ADJ
ftr-496	130	29	inequity	inequity	NOUN
ftr-496	130	30	,	,	PUNCT
ftr-496	130	31	and	and	CCONJ
ftr-496	130	32	they	they	PRON
ftr-496	130	33	were	be	AUX
ftr-496	130	34	welcomed	welcome	VERB
ftr-496	130	35	on	on	ADP
ftr-496	130	36	those	those	DET
ftr-496	130	37	grounds	ground	NOUN
ftr-496	130	38	.	.	PUNCT
ftr-496	131	1	was	be	AUX
ftr-496	131	2	all	all	DET
ftr-496	131	3	this	this	PRON
ftr-496	131	4	a	a	DET
ftr-496	131	5	matter	matter	NOUN
ftr-496	131	6	of	of	ADP
ftr-496	131	7	conceptual	conceptual	ADJ
ftr-496	131	8	confusion	confusion	NOUN
ftr-496	131	9	?	?	PUNCT
ftr-496	131	10	19931	19931	NUM