id	sid	tid	token	lemma	pos
ftr-502	1	1	florida	florida	PROPN
ftr-502	1	2	tax	tax	PROPN
ftr-502	1	3	review	review	NOUN
ftr-502	1	4	volume	volume	NOUN
ftr-502	1	5	1	1	NUM
ftr-502	1	6	1993	1993	NUM
ftr-502	1	7	number	number	NOUN
ftr-502	1	8	10	10	NUM
ftr-502	1	9	horizontal	horizontal	ADJ
ftr-502	1	10	and	and	CCONJ
ftr-502	1	11	vertical	vertical	ADJ
ftr-502	1	12	equity	equity	NOUN
ftr-502	1	13	:	:	PUNCT
ftr-502	1	14	the	the	DET
ftr-502	1	15	musgrave	musgrave	PROPN
ftr-502	1	16	/	/	SYM
ftr-502	1	17	kaplow	kaplow	PROPN
ftr-502	1	18	exchange	exchange	PROPN
ftr-502	1	19	paul	paul	PROPN
ftr-502	1	20	r.	r.	PROPN
ftr-502	1	21	mcdaniel	mcdaniel	PROPN
ftr-502	1	22	"	"	PUNCT
ftr-502	1	23	and	and	CCONJ
ftr-502	1	24	james	james	PROPN
ftr-502	1	25	r.	r.	PROPN
ftr-502	1	26	repetf	repetf	PROPN
ftr-502	1	27	'	'	PUNCT
ftr-502	1	28	"	"	PUNCT
ftr-502	1	29	over	over	ADP
ftr-502	1	30	the	the	DET
ftr-502	1	31	past	past	ADJ
ftr-502	1	32	several	several	ADJ
ftr-502	1	33	years	year	NOUN
ftr-502	1	34	,	,	PUNCT
ftr-502	1	35	professors	professors	PROPN
ftr-502	1	36	richard	richard	PROPN
ftr-502	1	37	musgrave	musgrave	PROPN
ftr-502	1	38	and	and	CCONJ
ftr-502	1	39	louis	louis	PROPN
ftr-502	1	40	kaplow	kaplow	NOUN
ftr-502	1	41	have	have	AUX
ftr-502	1	42	engaged	engage	VERB
ftr-502	1	43	in	in	ADP
ftr-502	1	44	an	an	DET
ftr-502	1	45	exchange	exchange	NOUN
ftr-502	1	46	over	over	ADP
ftr-502	1	47	the	the	DET
ftr-502	1	48	question	question	NOUN
ftr-502	1	49	whether	whether	SCONJ
ftr-502	1	50	the	the	DET
ftr-502	1	51	concept	concept	NOUN
ftr-502	1	52	of	of	ADP
ftr-502	1	53	horizontal	horizontal	ADJ
ftr-502	1	54	equity	equity	NOUN
ftr-502	1	55	has	have	AUX
ftr-502	1	56	any	any	DET
ftr-502	1	57	independent	independent	ADJ
ftr-502	1	58	significance	significance	NOUN
ftr-502	1	59	apart	apart	ADV
ftr-502	1	60	from	from	ADP
ftr-502	1	61	vertical	vertical	ADJ
ftr-502	1	62	equity	equity	NOUN
ftr-502	1	63	.	.	PUNCT
ftr-502	1	64	'	'	PUNCT
ftr-502	2	1	kaplow	kaplow	VERB
ftr-502	2	2	answers	answer	NOUN
ftr-502	2	3	that	that	PRON
ftr-502	2	4	question	question	NOUN
ftr-502	2	5	in	in	ADP
ftr-502	2	6	the	the	DET
ftr-502	2	7	negative	negative	ADJ
ftr-502	2	8	,	,	PUNCT
ftr-502	2	9	musgrave	musgrave	PROPN
ftr-502	2	10	in	in	ADP
ftr-502	2	11	the	the	DET
ftr-502	2	12	affirmative	affirmative	NOUN
ftr-502	2	13	.	.	PUNCT
ftr-502	3	1	the	the	DET
ftr-502	3	2	purposes	purpose	NOUN
ftr-502	3	3	of	of	ADP
ftr-502	3	4	this	this	DET
ftr-502	3	5	comment	comment	NOUN
ftr-502	3	6	are	be	AUX
ftr-502	3	7	(	(	PUNCT
ftr-502	3	8	1	1	NUM
ftr-502	3	9	)	)	PUNCT
ftr-502	3	10	to	to	PART
ftr-502	3	11	sort	sort	VERB
ftr-502	3	12	out	out	ADP
ftr-502	3	13	the	the	DET
ftr-502	3	14	issues	issue	NOUN
ftr-502	3	15	raised	raise	VERB
ftr-502	3	16	in	in	ADP
ftr-502	3	17	the	the	DET
ftr-502	3	18	musgrave	musgrave	NOUN
ftr-502	3	19	-	-	PUNCT
ftr-502	3	20	kaplow	kaplow	NOUN
ftr-502	3	21	exchange	exchange	NOUN
ftr-502	3	22	,	,	PUNCT
ftr-502	3	23	and	and	CCONJ
ftr-502	3	24	(	(	PUNCT
ftr-502	3	25	2	2	X
ftr-502	3	26	)	)	PUNCT
ftr-502	3	27	to	to	PART
ftr-502	3	28	set	set	VERB
ftr-502	3	29	forth	forth	ADP
ftr-502	3	30	a	a	DET
ftr-502	3	31	somewhat	somewhat	ADV
ftr-502	3	32	different	different	ADJ
ftr-502	3	33	perspective	perspective	NOUN
ftr-502	3	34	from	from	ADP
ftr-502	3	35	which	which	PRON
ftr-502	3	36	to	to	PART
ftr-502	3	37	view	view	VERB
ftr-502	3	38	those	those	DET
ftr-502	3	39	issues	issue	NOUN
ftr-502	3	40	.	.	PUNCT
ftr-502	4	1	i.	i.	PROPN
ftr-502	4	2	conceptual	conceptual	PROPN
ftr-502	4	3	issues	issues	PROPN
ftr-502	4	4	a.	a.	VERB
ftr-502	4	5	the	the	DET
ftr-502	4	6	definitions	definition	NOUN
ftr-502	4	7	kaplow	kaplow	VERB
ftr-502	4	8	and	and	CCONJ
ftr-502	4	9	musgrave	musgrave	PROPN
ftr-502	4	10	define	define	VERB
ftr-502	4	11	horizontal	horizontal	ADJ
ftr-502	4	12	equity	equity	NOUN
ftr-502	4	13	(	(	PUNCT
ftr-502	4	14	he	he	PRON
ftr-502	4	15	)	)	PUNCT
ftr-502	4	16	as	as	SCONJ
ftr-502	4	17	the	the	DET
ftr-502	4	18	requirement	requirement	NOUN
ftr-502	4	19	that	that	PRON
ftr-502	4	20	equals	equal	VERB
ftr-502	4	21	be	be	AUX
ftr-502	4	22	treated	treat	VERB
ftr-502	4	23	alike	alike	ADV
ftr-502	4	24	.	.	PUNCT
ftr-502	5	1	both	both	PRON
ftr-502	5	2	define	define	VERB
ftr-502	5	3	vertical	vertical	ADJ
ftr-502	5	4	equity	equity	NOUN
ftr-502	5	5	(	(	PUNCT
ftr-502	5	6	ve	ve	VERB
ftr-502	5	7	)	)	PUNCT
ftr-502	5	8	as	as	ADP
ftr-502	5	9	requiring	require	VERB
ftr-502	5	10	an	an	DET
ftr-502	5	11	"	"	PUNCT
ftr-502	5	12	appropriate	appropriate	ADJ
ftr-502	5	13	"	"	PUNCT
ftr-502	5	14	pattern	pattern	NOUN
ftr-502	5	15	of	of	ADP
ftr-502	5	16	differentiation	differentiation	NOUN
ftr-502	5	17	among	among	ADP
ftr-502	5	18	unequals.2	unequals.2	PROPN
ftr-502	5	19	b.	b.	PROPN
ftr-502	5	20	synopsis	synopsis	PROPN
ftr-502	5	21	of	of	ADP
ftr-502	5	22	the	the	DET
ftr-502	5	23	argunents	argunent	NOUN
ftr-502	5	24	the	the	DET
ftr-502	5	25	starting	starting	NOUN
ftr-502	5	26	point	point	NOUN
ftr-502	5	27	was	be	AUX
ftr-502	5	28	a	a	DET
ftr-502	5	29	statement	statement	NOUN
ftr-502	5	30	by	by	ADP
ftr-502	5	31	musgrave	musgrave	PROPN
ftr-502	5	32	in	in	ADP
ftr-502	5	33	1959	1959	NUM
ftr-502	5	34	that	that	SCONJ
ftr-502	5	35	the	the	DET
ftr-502	5	36	requirements	requirement	NOUN
ftr-502	5	37	of	of	ADP
ftr-502	5	38	horizontal	horizontal	ADJ
ftr-502	5	39	and	and	CCONJ
ftr-502	5	40	vertical	vertical	ADJ
ftr-502	5	41	equity	equity	NOUN
ftr-502	5	42	are	be	AUX
ftr-502	5	43	but	but	CCONJ
ftr-502	5	44	different	different	ADJ
ftr-502	5	45	sides	side	NOUN
ftr-502	5	46	of	of	ADP
ftr-502	5	47	the	the	DET
ftr-502	5	48	same	same	ADJ
ftr-502	5	49	coin	coin	NOUN
ftr-502	5	50	.	.	PUNCT
ftr-502	6	1	musgrave	musgrave	PROPN
ftr-502	6	2	asked	ask	VERB
ftr-502	6	3	rhetorically	rhetorically	ADV
ftr-502	6	4	"	"	PUNCT
ftr-502	6	5	[	[	X
ftr-502	6	6	i]f	i]f	ADP
ftr-502	6	7	there	there	PRON
ftr-502	6	8	is	be	VERB
ftr-502	6	9	no	no	DET
ftr-502	6	10	specified	specified	ADJ
ftr-502	6	11	reason	reason	NOUN
ftr-502	6	12	for	for	ADP
ftr-502	6	13	discriminating	discriminate	VERB
ftr-502	6	14	among	among	ADP
ftr-502	6	15	unequals	unequal	NOUN
ftr-502	6	16	,	,	PUNCT
ftr-502	6	17	how	how	SCONJ
ftr-502	6	18	can	can	AUX
ftr-502	6	19	there	there	PRON
ftr-502	6	20	be	be	AUX
ftr-502	6	21	a	a	DET
ftr-502	6	22	reason	reason	NOUN
ftr-502	6	23	for	for	ADP
ftr-502	6	24	avoiding	avoid	VERB
ftr-502	6	25	*	*	PUNCT
ftr-502	6	26	professor	professor	NOUN
ftr-502	6	27	of	of	ADP
ftr-502	6	28	law	law	NOUN
ftr-502	6	29	,	,	PUNCT
ftr-502	6	30	new	new	PROPN
ftr-502	6	31	york	york	PROPN
ftr-502	6	32	university	university	PROPN
ftr-502	6	33	school	school	NOUN
ftr-502	6	34	of	of	ADP
ftr-502	6	35	law	law	NOUN
ftr-502	6	36	.	.	PUNCT
ftr-502	7	1	*	*	PUNCT
ftr-502	7	2	*	*	PUNCT
ftr-502	7	3	associate	associate	ADJ
ftr-502	7	4	professor	professor	NOUN
ftr-502	7	5	of	of	ADP
ftr-502	7	6	law	law	NOUN
ftr-502	7	7	,	,	PUNCT
ftr-502	7	8	boston	boston	PROPN
ftr-502	7	9	college	college	PROPN
ftr-502	7	10	law	law	PROPN
ftr-502	7	11	school	school	NOUN
ftr-502	7	12	.	.	PUNCT
ftr-502	8	1	the	the	DET
ftr-502	8	2	authors	author	NOUN
ftr-502	8	3	thank	thank	VERB
ftr-502	8	4	emily	emily	PROPN
ftr-502	8	5	powers	power	NOUN
ftr-502	8	6	,	,	PUNCT
ftr-502	8	7	a	a	DET
ftr-502	8	8	second	second	ADJ
ftr-502	8	9	year	year	NOUN
ftr-502	8	10	law	law	NOUN
ftr-502	8	11	student	student	NOUN
ftr-502	8	12	at	at	ADP
ftr-502	8	13	boston	boston	PROPN
ftr-502	8	14	college	college	PROPN
ftr-502	8	15	law	law	PROPN
ftr-502	8	16	school	school	NOUN
ftr-502	8	17	,	,	PUNCT
ftr-502	8	18	for	for	ADP
ftr-502	8	19	helpful	helpful	ADJ
ftr-502	8	20	research	research	NOUN
ftr-502	8	21	assistance	assistance	NOUN
ftr-502	8	22	.	.	PUNCT
ftr-502	9	1	1	1	X
ftr-502	9	2	.	.	X
ftr-502	9	3	louis	louis	PROPN
ftr-502	9	4	kaplow	kaplow	PROPN
ftr-502	9	5	,	,	PUNCT
ftr-502	9	6	horizontal	horizontal	ADJ
ftr-502	9	7	equity	equity	NOUN
ftr-502	9	8	:	:	PUNCT
ftr-502	9	9	measures	measure	NOUN
ftr-502	9	10	in	in	ADP
ftr-502	9	11	search	search	NOUN
ftr-502	9	12	of	of	ADP
ftr-502	9	13	a	a	DET
ftr-502	9	14	principle	principle	NOUN
ftr-502	9	15	.	.	PUNCT
ftr-502	10	1	42	42	NUM
ftr-502	10	2	nat'l	nat'l	PROPN
ftr-502	10	3	tax	tax	NOUN
ftr-502	10	4	j.	j.	PROPN
ftr-502	10	5	139	139	NUM
ftr-502	10	6	(	(	PUNCT
ftr-502	10	7	1989	1989	NUM
ftr-502	10	8	)	)	PUNCT
ftr-502	11	1	[	[	X
ftr-502	11	2	hereinafter	hereinafter	NOUN
ftr-502	11	3	kaplow	kaplow	VERB
ftr-502	11	4	i	i	PRON
ftr-502	11	5	]	]	X
ftr-502	11	6	;	;	PUNCT
ftr-502	11	7	richard	richard	PROPN
ftr-502	11	8	a.	a.	PROPN
ftr-502	11	9	musgrave	musgrave	PROPN
ftr-502	11	10	,	,	PUNCT
ftr-502	11	11	horizontal	horizontal	ADJ
ftr-502	11	12	equity	equity	NOUN
ftr-502	11	13	,	,	PUNCT
ftr-502	11	14	once	once	ADV
ftr-502	11	15	more	more	ADJ
ftr-502	11	16	,	,	PUNCT
ftr-502	11	17	43	43	NUM
ftr-502	11	18	nat'l	nat'l	NOUN
ftr-502	11	19	tax	tax	NOUN
ftr-502	11	20	j.	j.	PROPN
ftr-502	11	21	113	113	NUM
ftr-502	11	22	(	(	PUNCT
ftr-502	11	23	1990	1990	NUM
ftr-502	11	24	)	)	PUNCT
ftr-502	12	1	[	[	X
ftr-502	12	2	hereinafter	hereinafter	NOUN
ftr-502	12	3	musgrave	musgrave	PROPN
ftr-502	12	4	i	i	X
ftr-502	12	5	]	]	X
ftr-502	12	6	;	;	PUNCT
ftr-502	12	7	louis	louis	PROPN
ftr-502	12	8	kaplow	kaplow	PROPN
ftr-502	12	9	,	,	PUNCT
ftr-502	12	10	a	a	DET
ftr-502	12	11	note	note	NOUN
ftr-502	12	12	on	on	ADP
ftr-502	12	13	horizontal	horizontal	ADJ
ftr-502	12	14	equity	equity	NOUN
ftr-502	12	15	,	,	PUNCT
ftr-502	12	16	i	i	PRON
ftr-502	12	17	fla	fla	PROPN
ftr-502	12	18	.	.	PUNCT
ftr-502	13	1	tax	tax	PROPN
ftr-502	13	2	rev	rev	PROPN
ftr-502	13	3	.	.	PROPN
ftr-502	13	4	191	191	NUM
ftr-502	13	5	(	(	PUNCT
ftr-502	13	6	1992	1992	NUM
ftr-502	13	7	)	)	PUNCT
ftr-502	14	1	[	[	X
ftr-502	14	2	hereinafter	hereinafter	NOUN
ftr-502	14	3	kaplow	kaplow	PROPN
ftr-502	14	4	ii	ii	PROPN
ftr-502	14	5	]	]	PUNCT
ftr-502	14	6	;	;	PUNCT
ftr-502	14	7	richard	richard	PROPN
ftr-502	14	8	a.	a.	PROPN
ftr-502	14	9	musgrave	musgrave	PROPN
ftr-502	14	10	,	,	PUNCT
ftr-502	14	11	horizontal	horizontal	ADJ
ftr-502	14	12	equity	equity	NOUN
ftr-502	14	13	:	:	PUNCT
ftr-502	14	14	a	a	DET
ftr-502	14	15	further	further	ADJ
ftr-502	14	16	note	note	NOUN
ftr-502	14	17	,	,	PUNCT
ftr-502	14	18	1	1	NUM
ftr-502	14	19	fla	fla	NOUN
ftr-502	14	20	.	.	PUNCT
ftr-502	15	1	tax	tax	PROPN
ftr-502	15	2	rev	rev	PROPN
ftr-502	15	3	.	.	PROPN
ftr-502	15	4	354	354	NUM
ftr-502	15	5	(	(	PUNCT
ftr-502	15	6	1993	1993	NUM
ftr-502	15	7	)	)	PUNCT
ftr-502	16	1	[	[	X
ftr-502	16	2	hereinafter	hereinafter	NOUN
ftr-502	16	3	musgrave	musgrave	PROPN
ftr-502	16	4	il	il	PROPN
ftr-502	16	5	.	.	PROPN
ftr-502	16	6	2	2	NUM
ftr-502	16	7	.	.	X
ftr-502	16	8	kaplow	kaplow	PROPN
ftr-502	16	9	i	i	PROPN
ftr-502	16	10	,	,	PUNCT
ftr-502	16	11	supra	supra	PROPN
ftr-502	16	12	note	note	PROPN
ftr-502	16	13	1	1	NUM
ftr-502	16	14	,	,	PUNCT
ftr-502	16	15	at	at	ADP
ftr-502	16	16	140	140	NUM
ftr-502	16	17	-	-	SYM
ftr-502	16	18	41	41	NUM
ftr-502	16	19	;	;	PUNCT
ftr-502	16	20	musgrave	musgrave	PROPN
ftr-502	16	21	i.	i.	PROPN
ftr-502	16	22	supra	supra	PROPN
ftr-502	16	23	note	note	PROPN
ftr-502	16	24	1	1	NUM
ftr-502	16	25	,	,	PUNCT
ftr-502	16	26	at	at	ADP
ftr-502	16	27	113	113	NUM
ftr-502	16	28	.	.	PUNCT
ftr-502	17	1	florida	florida	PROPN
ftr-502	17	2	tax	tax	PROPN
ftr-502	17	3	review	review	NOUN
ftr-502	17	4	discrimination	discrimination	NOUN
ftr-502	17	5	among	among	ADP
ftr-502	17	6	equals	equal	NOUN
ftr-502	17	7	.	.	PUNCT
ftr-502	18	1	"3	"3	NOUN
ftr-502	18	2	his	his	PRON
ftr-502	18	3	rhetorical	rhetorical	ADJ
ftr-502	18	4	question	question	NOUN
ftr-502	18	5	can	can	AUX
ftr-502	18	6	be	be	AUX
ftr-502	18	7	rephrased	rephrase	VERB
ftr-502	18	8	as	as	ADP
ftr-502	18	9	a	a	DET
ftr-502	18	10	statement	statement	NOUN
ftr-502	18	11	:	:	PUNCT
ftr-502	18	12	if	if	SCONJ
ftr-502	18	13	we	we	PRON
ftr-502	18	14	can	can	AUX
ftr-502	18	15	not	not	PART
ftr-502	18	16	explain	explain	VERB
ftr-502	18	17	why	why	SCONJ
ftr-502	18	18	we	we	PRON
ftr-502	18	19	discriminate	discriminate	VERB
ftr-502	18	20	among	among	ADP
ftr-502	18	21	unequals	unequal	NOUN
ftr-502	18	22	,	,	PUNCT
ftr-502	18	23	then	then	ADV
ftr-502	18	24	we	we	PRON
ftr-502	18	25	can	can	AUX
ftr-502	18	26	not	not	PART
ftr-502	18	27	explain	explain	VERB
ftr-502	18	28	why	why	SCONJ
ftr-502	18	29	we	we	PRON
ftr-502	18	30	fail	fail	VERB
ftr-502	18	31	to	to	PART
ftr-502	18	32	discriminate	discriminate	VERB
ftr-502	18	33	among	among	ADP
ftr-502	18	34	equals	equal	NOUN
ftr-502	18	35	.	.	PUNCT
ftr-502	19	1	thus	thus	ADV
ftr-502	19	2	,	,	PUNCT
ftr-502	19	3	in	in	ADP
ftr-502	19	4	1959	1959	NUM
ftr-502	19	5	,	,	PUNCT
ftr-502	19	6	musgrave	musgrave	PROPN
ftr-502	19	7	viewed	view	VERB
ftr-502	19	8	he	he	PRON
ftr-502	19	9	and	and	CCONJ
ftr-502	19	10	ve	ve	AUX
ftr-502	19	11	as	as	ADV
ftr-502	19	12	inextricably	inextricably	ADV
ftr-502	19	13	linked	link	VERB
ftr-502	19	14	.	.	PUNCT
ftr-502	20	1	he	he	PRON
ftr-502	20	2	explained	explain	VERB
ftr-502	20	3	:	:	PUNCT
ftr-502	20	4	without	without	ADP
ftr-502	20	5	a	a	DET
ftr-502	20	6	scheme	scheme	NOUN
ftr-502	20	7	of	of	ADP
ftr-502	20	8	vertical	vertical	ADJ
ftr-502	20	9	equity	equity	NOUN
ftr-502	20	10	,	,	PUNCT
ftr-502	20	11	the	the	DET
ftr-502	20	12	requirement	requirement	NOUN
ftr-502	20	13	of	of	ADP
ftr-502	20	14	horizontal	horizontal	ADJ
ftr-502	20	15	equity	equity	NOUN
ftr-502	20	16	at	at	ADP
ftr-502	20	17	best	well	ADV
ftr-502	20	18	becomes	become	VERB
ftr-502	20	19	a	a	DET
ftr-502	20	20	safeguard	safeguard	NOUN
ftr-502	20	21	against	against	ADP
ftr-502	20	22	capricious	capricious	ADJ
ftr-502	20	23	discrimination	discrimination	NOUN
ftr-502	20	24	-	-	PUNCT
ftr-502	20	25	a	a	DET
ftr-502	20	26	safeguard	safeguard	NOUN
ftr-502	20	27	which	which	PRON
ftr-502	20	28	might	might	AUX
ftr-502	20	29	be	be	AUX
ftr-502	20	30	provided	provide	VERB
ftr-502	20	31	equally	equally	ADV
ftr-502	20	32	well	well	ADV
ftr-502	20	33	by	by	ADP
ftr-502	20	34	a	a	DET
ftr-502	20	35	requirement	requirement	NOUN
ftr-502	20	36	that	that	SCONJ
ftr-502	20	37	taxes	taxis	NOUN
ftr-502	20	38	be	be	AUX
ftr-502	20	39	distributed	distribute	VERB
ftr-502	20	40	at	at	ADP
ftr-502	20	41	random	random	ADJ
ftr-502	20	42	.	.	PUNCT
ftr-502	21	1	to	to	PART
ftr-502	21	2	mean	mean	VERB
ftr-502	21	3	more	more	ADJ
ftr-502	21	4	than	than	ADP
ftr-502	21	5	this	this	PRON
ftr-502	21	6	,	,	PUNCT
ftr-502	21	7	the	the	DET
ftr-502	21	8	principle	principle	NOUN
ftr-502	21	9	of	of	ADP
ftr-502	21	10	horizontal	horizontal	ADJ
ftr-502	21	11	equity	equity	NOUN
ftr-502	21	12	must	must	AUX
ftr-502	21	13	be	be	AUX
ftr-502	21	14	seen	see	VERB
ftr-502	21	15	against	against	ADP
ftr-502	21	16	the	the	DET
ftr-502	21	17	backdrop	backdrop	NOUN
ftr-502	21	18	of	of	ADP
ftr-502	21	19	an	an	DET
ftr-502	21	20	explicit	explicit	ADJ
ftr-502	21	21	view	view	NOUN
ftr-502	21	22	of	of	ADP
ftr-502	21	23	vertical	vertical	ADJ
ftr-502	21	24	equity	equity	NOUN
ftr-502	21	25	(	(	PUNCT
ftr-502	21	26	emphasis	emphasis	NOUN
ftr-502	21	27	added	add	VERB
ftr-502	21	28	)	)	PUNCT
ftr-502	21	29	.	.	PUNCT
ftr-502	21	30	'	'	PUNCT
ftr-502	22	1	musgrave	musgrave	PROPN
ftr-502	22	2	also	also	ADV
ftr-502	22	3	felt	feel	VERB
ftr-502	22	4	in	in	ADP
ftr-502	22	5	1959	1959	NUM
ftr-502	22	6	that	that	SCONJ
ftr-502	22	7	he	he	PRON
ftr-502	22	8	and	and	CCONJ
ftr-502	22	9	ve	ve	AUX
ftr-502	22	10	,	,	PUNCT
ftr-502	22	11	by	by	ADP
ftr-502	22	12	themselves	themselves	PRON
ftr-502	22	13	,	,	PUNCT
ftr-502	22	14	were	be	AUX
ftr-502	22	15	inadequate	inadequate	ADJ
ftr-502	22	16	for	for	ADP
ftr-502	22	17	formulating	formulate	VERB
ftr-502	22	18	tax	tax	NOUN
ftr-502	22	19	policy	policy	NOUN
ftr-502	22	20	because	because	SCONJ
ftr-502	22	21	they	they	PRON
ftr-502	22	22	are	be	AUX
ftr-502	22	23	dependent	dependent	ADJ
ftr-502	22	24	upon	upon	SCONJ
ftr-502	22	25	the	the	DET
ftr-502	22	26	determination	determination	NOUN
ftr-502	22	27	of	of	ADP
ftr-502	22	28	some	some	DET
ftr-502	22	29	measure	measure	NOUN
ftr-502	22	30	for	for	ADP
ftr-502	22	31	distinguishing	distinguish	VERB
ftr-502	22	32	equals	equal	VERB
ftr-502	22	33	and	and	CCONJ
ftr-502	22	34	unequals	unequal	NOUN
ftr-502	22	35	.	.	PUNCT
ftr-502	23	1	he	he	PRON
ftr-502	23	2	stated	state	VERB
ftr-502	23	3	:	:	PUNCT
ftr-502	23	4	"	"	PUNCT
ftr-502	23	5	an	an	DET
ftr-502	23	6	objective	objective	ADJ
ftr-502	23	7	index	index	NOUN
ftr-502	23	8	of	of	ADP
ftr-502	23	9	equality	equality	NOUN
ftr-502	23	10	or	or	CCONJ
ftr-502	23	11	inequality	inequality	NOUN
ftr-502	23	12	is	be	AUX
ftr-502	23	13	needed	need	VERB
ftr-502	23	14	to	to	PART
ftr-502	23	15	translate	translate	VERB
ftr-502	23	16	either	either	DET
ftr-502	23	17	principle	principle	NOUN
ftr-502	23	18	into	into	ADP
ftr-502	23	19	a	a	DET
ftr-502	23	20	specific	specific	ADJ
ftr-502	23	21	tax	tax	NOUN
ftr-502	23	22	system	system	NOUN
ftr-502	23	23	.	.	PUNCT
ftr-502	24	1	"5	"5	VERB
ftr-502	24	2	subsequently	subsequently	ADV
ftr-502	24	3	,	,	PUNCT
ftr-502	24	4	in	in	ADP
ftr-502	24	5	1989	1989	NUM
ftr-502	24	6	,	,	PUNCT
ftr-502	24	7	kaplow	kaplow	NOUN
ftr-502	24	8	examined	examine	VERB
ftr-502	24	9	the	the	DET
ftr-502	24	10	current	current	ADJ
ftr-502	24	11	use	use	NOUN
ftr-502	24	12	of	of	ADP
ftr-502	24	13	he	he	PRON
ftr-502	24	14	in	in	ADP
ftr-502	24	15	tax	tax	NOUN
ftr-502	24	16	policy	policy	NOUN
ftr-502	24	17	analysis.6	analysis.6	PROPN
ftr-502	24	18	he	he	PRON
ftr-502	24	19	concluded	conclude	VERB
ftr-502	24	20	,	,	PUNCT
ftr-502	24	21	like	like	ADP
ftr-502	24	22	musgrave	musgrave	PROPN
ftr-502	24	23	in	in	ADP
ftr-502	24	24	1959	1959	NUM
ftr-502	24	25	,	,	PUNCT
ftr-502	24	26	that	that	SCONJ
ftr-502	24	27	he	he	PRON
ftr-502	24	28	is	be	AUX
ftr-502	24	29	not	not	PART
ftr-502	24	30	a	a	DET
ftr-502	24	31	useful	useful	ADJ
ftr-502	24	32	tool	tool	NOUN
ftr-502	24	33	because	because	SCONJ
ftr-502	24	34	it	it	PRON
ftr-502	24	35	has	have	VERB
ftr-502	24	36	no	no	DET
ftr-502	24	37	normative	normative	ADJ
ftr-502	24	38	content	content	NOUN
ftr-502	24	39	and	and	CCONJ
ftr-502	24	40	has	have	VERB
ftr-502	24	41	no	no	DET
ftr-502	24	42	significance	significance	NOUN
ftr-502	24	43	apart	apart	ADV
ftr-502	24	44	from	from	ADP
ftr-502	24	45	ve.7	ve.7	NOUN
ftr-502	24	46	compliance	compliance	NOUN
ftr-502	24	47	with	with	ADP
ftr-502	24	48	ve	ve	NOUN
ftr-502	24	49	will	will	AUX
ftr-502	24	50	always	always	ADV
ftr-502	24	51	assure	assure	VERB
ftr-502	24	52	compliance	compliance	NOUN
ftr-502	24	53	with	with	ADP
ftr-502	24	54	he	he	PRON
ftr-502	24	55	,	,	PUNCT
ftr-502	24	56	kaplow	kaplow	PROPN
ftr-502	24	57	stated	state	VERB
ftr-502	24	58	,	,	PUNCT
ftr-502	24	59	"	"	PUNCT
ftr-502	24	60	because	because	SCONJ
ftr-502	24	61	whatever	whatever	DET
ftr-502	24	62	reasons	reason	NOUN
ftr-502	24	63	motivate	motivate	VERB
ftr-502	24	64	a	a	DET
ftr-502	24	65	particular	particular	ADJ
ftr-502	24	66	treatment	treatment	NOUN
ftr-502	24	67	of	of	ADP
ftr-502	24	68	one	one	NUM
ftr-502	24	69	individual	individual	NOUN
ftr-502	24	70	will	will	AUX
ftr-502	24	71	require	require	VERB
ftr-502	24	72	the	the	DET
ftr-502	24	73	same	same	ADJ
ftr-502	24	74	treatment	treatment	NOUN
ftr-502	24	75	of	of	ADP
ftr-502	24	76	another	another	DET
ftr-502	24	77	individual	individual	NOUN
ftr-502	24	78	who	who	PRON
ftr-502	24	79	is	be	AUX
ftr-502	24	80	equal	equal	ADJ
ftr-502	24	81	in	in	ADP
ftr-502	24	82	all	all	DET
ftr-502	24	83	relevant	relevant	ADJ
ftr-502	24	84	respects	respect	NOUN
ftr-502	24	85	.	.	PUNCT
ftr-502	25	1	"8	"8	NOUN
ftr-502	25	2	in	in	ADP
ftr-502	25	3	response	response	NOUN
ftr-502	25	4	to	to	ADP
ftr-502	25	5	kaplow	kaplow	PROPN
ftr-502	25	6	's	's	PART
ftr-502	25	7	critique	critique	NOUN
ftr-502	25	8	of	of	ADP
ftr-502	25	9	he	he	PRON
ftr-502	25	10	,	,	PUNCT
ftr-502	25	11	musgrave	musgrave	PROPN
ftr-502	25	12	reexamined	reexamine	VERB
ftr-502	25	13	his	his	PRON
ftr-502	25	14	own	own	ADJ
ftr-502	25	15	1959	1959	NUM
ftr-502	25	16	critique	critique	NOUN
ftr-502	25	17	of	of	ADP
ftr-502	25	18	he.9	he.9	NOUN
ftr-502	25	19	he	he	PRON
ftr-502	25	20	surveyed	survey	VERB
ftr-502	25	21	various	various	ADJ
ftr-502	25	22	formulations	formulation	NOUN
ftr-502	25	23	of	of	ADP
ftr-502	25	24	distributive	distributive	ADJ
ftr-502	25	25	justice	justice	NOUN
ftr-502	25	26	and	and	CCONJ
ftr-502	25	27	concluded	conclude	VERB
ftr-502	25	28	that	that	SCONJ
ftr-502	25	29	he	he	PRON
ftr-502	25	30	has	have	VERB
ftr-502	25	31	a	a	DET
ftr-502	25	32	normative	normative	ADJ
ftr-502	25	33	basis	basis	NOUN
ftr-502	25	34	of	of	ADP
ftr-502	25	35	its	its	PRON
ftr-502	25	36	own	own	ADJ
ftr-502	25	37	that	that	PRON
ftr-502	25	38	is	be	AUX
ftr-502	25	39	more	more	ADV
ftr-502	25	40	firmly	firmly	ADV
ftr-502	25	41	planted	plant	VERB
ftr-502	25	42	than	than	ADP
ftr-502	25	43	ve	ve	PROPN
ftr-502	25	44	.	.	PROPN
ftr-502	25	45	0	0	NUM
ftr-502	26	1	he	he	PRON
ftr-502	26	2	stated	state	VERB
ftr-502	26	3	:	:	PUNCT
ftr-502	26	4	the	the	DET
ftr-502	26	5	requirement	requirement	NOUN
ftr-502	26	6	of	of	ADP
ftr-502	26	7	he	he	PRON
ftr-502	26	8	remains	remain	VERB
ftr-502	26	9	essentially	essentially	ADV
ftr-502	26	10	unchanged	unchanged	ADJ
ftr-502	26	11	under	under	ADP
ftr-502	26	12	the	the	DET
ftr-502	26	13	various	various	ADJ
ftr-502	26	14	formulations	formulation	NOUN
ftr-502	26	15	of	of	ADP
ftr-502	26	16	distributive	distributive	ADJ
ftr-502	26	17	justice	justice	NOUN
ftr-502	26	18	,	,	PUNCT
ftr-502	26	19	ranging	range	VERB
ftr-502	26	20	from	from	ADP
ftr-502	26	21	lockean	lockean	ADJ
ftr-502	26	22	entitlement	entitlement	NOUN
ftr-502	26	23	over	over	ADP
ftr-502	26	24	utilitarianism	utilitarianism	NOUN
ftr-502	26	25	and	and	CCONJ
ftr-502	26	26	fairness	fairness	NOUN
ftr-502	26	27	solutions	solution	NOUN
ftr-502	26	28	.	.	PUNCT
ftr-502	27	1	that	that	PRON
ftr-502	27	2	of	of	ADP
ftr-502	27	3	ve	ve	PROPN
ftr-502	27	4	,	,	PUNCT
ftr-502	27	5	on	on	ADP
ftr-502	27	6	the	the	DET
ftr-502	27	7	contrary	contrary	NOUN
ftr-502	27	8	,	,	PUNCT
ftr-502	27	9	undergoes	undergo	VERB
ftr-502	27	10	drastic	drastic	ADJ
ftr-502	27	11	change	change	NOUN
ftr-502	27	12	3	3	NUM
ftr-502	27	13	.	.	PUNCT
ftr-502	27	14	richard	richard	PROPN
ftr-502	27	15	a.	a.	PROPN
ftr-502	27	16	musgrave	musgrave	PROPN
ftr-502	27	17	,	,	PUNCT
ftr-502	27	18	the	the	DET
ftr-502	27	19	theory	theory	NOUN
ftr-502	27	20	of	of	ADP
ftr-502	27	21	public	public	ADJ
ftr-502	27	22	finance	finance	NOUN
ftr-502	27	23	160	160	NUM
ftr-502	27	24	(	(	PUNCT
ftr-502	27	25	1959	1959	NUM
ftr-502	27	26	)	)	PUNCT
ftr-502	27	27	.	.	PUNCT
ftr-502	28	1	4	4	X
ftr-502	28	2	.	.	X
ftr-502	29	1	i	i	PRON
ftr-502	29	2	d.	d.	PROPN
ftr-502	29	3	5	5	NUM
ftr-502	29	4	.	.	PUNCT
ftr-502	30	1	i	i	PRON
ftr-502	30	2	d.	d.	PROPN
ftr-502	30	3	at	at	ADP
ftr-502	30	4	161	161	NUM
ftr-502	30	5	.	.	PUNCT
ftr-502	31	1	6	6	NUM
ftr-502	31	2	.	.	X
ftr-502	31	3	kaplow	kaplow	PROPN
ftr-502	31	4	i	i	PROPN
ftr-502	31	5	,	,	PUNCT
ftr-502	31	6	supra	supra	PROPN
ftr-502	31	7	note	note	PROPN
ftr-502	31	8	1	1	NUM
ftr-502	31	9	,	,	PUNCT
ftr-502	31	10	at	at	ADP
ftr-502	31	11	139	139	NUM
ftr-502	31	12	-	-	SYM
ftr-502	31	13	40	40	NUM
ftr-502	31	14	.	.	PUNCT
ftr-502	32	1	7	7	X
ftr-502	32	2	.	.	X
ftr-502	33	1	i	i	PRON
ftr-502	33	2	d.	d.	PROPN
ftr-502	33	3	8	8	NUM
ftr-502	33	4	.	.	PUNCT
ftr-502	34	1	i	i	PRON
ftr-502	34	2	d.	d.	PROPN
ftr-502	34	3	at	at	ADP
ftr-502	34	4	143	143	NUM
ftr-502	34	5	.	.	PUNCT
ftr-502	35	1	9	9	NUM
ftr-502	35	2	.	.	X
ftr-502	36	1	musgrave	musgrave	PROPN
ftr-502	36	2	i	i	PROPN
ftr-502	36	3	,	,	PUNCT
ftr-502	36	4	supra	supra	PROPN
ftr-502	36	5	note	note	NOUN
ftr-502	36	6	1	1	NUM
ftr-502	36	7	.	.	NOUN
ftr-502	36	8	10	10	NUM
ftr-502	36	9	.	.	PUNCT
ftr-502	37	1	i	i	PRON
ftr-502	37	2	d.	d.	PROPN
ftr-502	37	3	at	at	ADP
ftr-502	37	4	117	117	NUM
ftr-502	37	5	.	.	PUNCT
ftr-502	38	1	[	[	X
ftr-502	38	2	vol	vol	NOUN
ftr-502	38	3	1:10	1:10	NUM
ftr-502	38	4	horizontal	horizontal	ADJ
ftr-502	38	5	and	and	CCONJ
ftr-502	38	6	vertical	vertical	ADJ
ftr-502	38	7	equity	equity	NOUN
ftr-502	38	8	under	under	ADP
ftr-502	38	9	the	the	DET
ftr-502	38	10	various	various	ADJ
ftr-502	38	11	approaches	approach	NOUN
ftr-502	38	12	.	.	PUNCT
ftr-502	39	1	while	while	SCONJ
ftr-502	39	2	he	he	PRON
ftr-502	39	3	is	be	AUX
ftr-502	39	4	met	meet	VERB
ftr-502	39	5	by	by	ADP
ftr-502	39	6	the	the	DET
ftr-502	39	7	various	various	ADJ
ftr-502	39	8	ve	ve	NOUN
ftr-502	39	9	outcomes	outcome	NOUN
ftr-502	39	10	,	,	PUNCT
ftr-502	39	11	this	this	PRON
ftr-502	39	12	does	do	AUX
ftr-502	39	13	not	not	PART
ftr-502	39	14	mean	mean	VERB
ftr-502	39	15	that	that	SCONJ
ftr-502	39	16	he	he	PRON
ftr-502	39	17	is	be	AUX
ftr-502	39	18	derived	derive	VERB
ftr-502	39	19	from	from	ADP
ftr-502	39	20	ve	ve	PROPN
ftr-502	39	21	.	.	PUNCT
ftr-502	40	1	if	if	SCONJ
ftr-502	40	2	anything	anything	PRON
ftr-502	40	3	,	,	PUNCT
ftr-502	40	4	it	it	PRON
ftr-502	40	5	suggests	suggest	VERB
ftr-502	40	6	that	that	SCONJ
ftr-502	40	7	he	he	PRON
ftr-502	40	8	is	be	AUX
ftr-502	40	9	a	a	DET
ftr-502	40	10	stronger	strong	ADJ
ftr-502	40	11	primary	primary	ADJ
ftr-502	40	12	rule	rule	NOUN
ftr-502	40	13	.	.	PUNCT
ftr-502	40	14	"	"	PUNCT
ftr-502	41	1	as	as	SCONJ
ftr-502	41	2	discussed	discuss	VERB
ftr-502	41	3	below	below	ADV
ftr-502	41	4	,	,	PUNCT
ftr-502	41	5	musgrave	musgrave	PROPN
ftr-502	41	6	argued	argue	VERB
ftr-502	41	7	that	that	SCONJ
ftr-502	41	8	it	it	PRON
ftr-502	41	9	is	be	AUX
ftr-502	41	10	necessary	necessary	ADJ
ftr-502	41	11	to	to	PART
ftr-502	41	12	compare	compare	VERB
ftr-502	41	13	proposed	propose	VERB
ftr-502	41	14	tax	tax	NOUN
ftr-502	41	15	changes	change	NOUN
ftr-502	41	16	that	that	PRON
ftr-502	41	17	differ	differ	VERB
ftr-502	41	18	in	in	ADP
ftr-502	41	19	their	their	PRON
ftr-502	41	20	ve	ve	NOUN
ftr-502	41	21	and	and	CCONJ
ftr-502	41	22	he	he	PRON
ftr-502	41	23	outcomes	outcome	NOUN
ftr-502	41	24	.	.	PUNCT
ftr-502	42	1	where	where	SCONJ
ftr-502	42	2	ve	ve	NOUN
ftr-502	42	3	results	result	NOUN
ftr-502	42	4	are	be	AUX
ftr-502	42	5	similar	similar	ADJ
ftr-502	42	6	,	,	PUNCT
ftr-502	42	7	then	then	ADV
ftr-502	42	8	the	the	DET
ftr-502	42	9	change	change	NOUN
ftr-502	42	10	that	that	PRON
ftr-502	42	11	produces	produce	VERB
ftr-502	42	12	better	well	ADV
ftr-502	42	13	he	he	PRON
ftr-502	42	14	results	result	VERB
ftr-502	42	15	is	be	AUX
ftr-502	42	16	to	to	PART
ftr-502	42	17	be	be	AUX
ftr-502	42	18	preferred	prefer	VERB
ftr-502	42	19	.	.	PUNCT
ftr-502	42	20	'	'	PUNCT
ftr-502	43	1	2	2	NUM
ftr-502	43	2	but	but	CCONJ
ftr-502	43	3	kaplow	kaplow	NOUN
ftr-502	43	4	then	then	ADV
ftr-502	43	5	responded	respond	VERB
ftr-502	43	6	:	:	PUNCT
ftr-502	43	7	"	"	PUNCT
ftr-502	43	8	musgrave	musgrave	PROPN
ftr-502	43	9	does	do	AUX
ftr-502	43	10	not	not	PART
ftr-502	43	11	attempt	attempt	VERB
ftr-502	43	12	to	to	PART
ftr-502	43	13	offer	offer	VERB
ftr-502	43	14	an	an	DET
ftr-502	43	15	example	example	NOUN
ftr-502	43	16	involving	involve	VERB
ftr-502	43	17	he	he	PRON
ftr-502	43	18	violation	violation	NOUN
ftr-502	43	19	that	that	SCONJ
ftr-502	43	20	any	any	DET
ftr-502	43	21	relevant	relevant	ADJ
ftr-502	43	22	distributive	distributive	ADJ
ftr-502	43	23	theory	theory	NOUN
ftr-502	43	24	would	would	AUX
ftr-502	43	25	count	count	VERB
ftr-502	43	26	as	as	ADV
ftr-502	43	27	decisive	decisive	ADJ
ftr-502	43	28	against	against	ADP
ftr-502	43	29	an	an	DET
ftr-502	43	30	otherwise	otherwise	ADV
ftr-502	43	31	desirable	desirable	ADJ
ftr-502	43	32	policy	policy	NOUN
ftr-502	43	33	.	.	PUNCT
ftr-502	43	34	'	'	PUNCT
ftr-502	44	1	3	3	NUM
ftr-502	44	2	as	as	ADP
ftr-502	44	3	an	an	DET
ftr-502	44	4	example	example	NOUN
ftr-502	44	5	of	of	ADP
ftr-502	44	6	the	the	DET
ftr-502	44	7	insignificance	insignificance	NOUN
ftr-502	44	8	of	of	ADP
ftr-502	44	9	he	he	PRON
ftr-502	44	10	,	,	PUNCT
ftr-502	44	11	kaplow	kaplow	PROPN
ftr-502	44	12	stated	state	VERB
ftr-502	44	13	:	:	PUNCT
ftr-502	45	1	[	[	X
ftr-502	45	2	a]ssume	a]ssume	ADP
ftr-502	45	3	that	that	SCONJ
ftr-502	45	4	the	the	DET
ftr-502	45	5	only	only	ADJ
ftr-502	45	6	administratively	administratively	ADV
ftr-502	45	7	feasible	feasible	ADJ
ftr-502	45	8	way	way	NOUN
ftr-502	45	9	to	to	PART
ftr-502	45	10	redistribute	redistribute	VERB
ftr-502	45	11	wealth	wealth	NOUN
ftr-502	45	12	from	from	ADP
ftr-502	45	13	the	the	DET
ftr-502	45	14	rich	rich	ADJ
ftr-502	45	15	to	to	ADP
ftr-502	45	16	the	the	DET
ftr-502	45	17	poor	poor	ADJ
ftr-502	45	18	involves	involve	VERB
ftr-502	45	19	omitting	omit	VERB
ftr-502	45	20	some	some	PRON
ftr-502	45	21	of	of	ADP
ftr-502	45	22	the	the	DET
ftr-502	45	23	rich	rich	ADJ
ftr-502	45	24	from	from	ADP
ftr-502	45	25	the	the	DET
ftr-502	45	26	tax	tax	NOUN
ftr-502	45	27	base	base	NOUN
ftr-502	45	28	or	or	CCONJ
ftr-502	45	29	excluding	exclude	VERB
ftr-502	45	30	some	some	PRON
ftr-502	45	31	of	of	ADP
ftr-502	45	32	the	the	DET
ftr-502	45	33	poor	poor	ADJ
ftr-502	45	34	from	from	ADP
ftr-502	45	35	receiving	receive	VERB
ftr-502	45	36	transfers	transfer	NOUN
ftr-502	45	37	(	(	PUNCT
ftr-502	45	38	perhaps	perhaps	ADV
ftr-502	45	39	because	because	SCONJ
ftr-502	45	40	some	some	DET
ftr-502	45	41	individuals	individual	NOUN
ftr-502	45	42	live	live	VERB
ftr-502	45	43	in	in	ADP
ftr-502	45	44	remote	remote	ADJ
ftr-502	45	45	areas	area	NOUN
ftr-502	45	46	)	)	PUNCT
ftr-502	45	47	.	.	PUNCT
ftr-502	46	1	clearly	clearly	ADV
ftr-502	46	2	,	,	PUNCT
ftr-502	46	3	neither	neither	CCONJ
ftr-502	46	4	a	a	DET
ftr-502	46	5	maximum	maximum	ADJ
ftr-502	46	6	welfare	welfare	NOUN
ftr-502	46	7	perspective	perspective	NOUN
ftr-502	46	8	nor	nor	CCONJ
ftr-502	46	9	a	a	DET
ftr-502	46	10	rawlsian	rawlsian	ADJ
ftr-502	46	11	approach	approach	NOUN
ftr-502	46	12	(	(	PUNCT
ftr-502	46	13	derived	derive	VERB
ftr-502	46	14	from	from	ADP
ftr-502	46	15	a	a	DET
ftr-502	46	16	veil	veil	NOUN
ftr-502	46	17	construct	construct	NOUN
ftr-502	46	18	)	)	PUNCT
ftr-502	46	19	would	would	AUX
ftr-502	46	20	oppose	oppose	VERB
ftr-502	46	21	such	such	ADJ
ftr-502	46	22	redistribution	redistribution	NOUN
ftr-502	46	23	because	because	SCONJ
ftr-502	46	24	it	it	PRON
ftr-502	46	25	violated	violate	VERB
ftr-502	46	26	he	he	PRON
ftr-502	46	27	.	.	PUNCT
ftr-502	47	1	(	(	PUNCT
ftr-502	47	2	they	they	PRON
ftr-502	47	3	would	would	AUX
ftr-502	47	4	indicate	indicate	VERB
ftr-502	47	5	that	that	SCONJ
ftr-502	47	6	the	the	DET
ftr-502	47	7	distributive	distributive	ADJ
ftr-502	47	8	objective	objective	NOUN
ftr-502	47	9	is	be	AUX
ftr-502	47	10	satisfied	satisfied	ADJ
ftr-502	47	11	incompletely	incompletely	ADV
ftr-502	47	12	.	.	PUNCT
ftr-502	47	13	)	)	PUNCT
ftr-502	48	1	4	4	NUM
ftr-502	48	2	in	in	ADP
ftr-502	48	3	a	a	DET
ftr-502	48	4	subsequent	subsequent	ADJ
ftr-502	48	5	response	response	NOUN
ftr-502	48	6	,	,	PUNCT
ftr-502	48	7	musgrave	musgrave	PROPN
ftr-502	48	8	agreed	agree	VERB
ftr-502	48	9	with	with	ADP
ftr-502	48	10	kaplow	kaplow	NOUN
ftr-502	48	11	that	that	SCONJ
ftr-502	48	12	in	in	ADP
ftr-502	48	13	an	an	DET
ftr-502	48	14	ideal	ideal	ADJ
ftr-502	48	15	world	world	NOUN
ftr-502	48	16	,	,	PUNCT
ftr-502	48	17	arrangements	arrangement	NOUN
ftr-502	48	18	which	which	PRON
ftr-502	48	19	satisfy	satisfy	VERB
ftr-502	48	20	ve	ve	AUX
ftr-502	48	21	also	also	ADV
ftr-502	48	22	satisfy	satisfy	VERB
ftr-502	48	23	he	he	PRON
ftr-502	48	24	.	.	PUNCT
ftr-502	48	25	'	'	PUNCT
ftr-502	48	26	"	"	PUNCT
ftr-502	49	1	moreover	moreover	ADV
ftr-502	49	2	,	,	PUNCT
ftr-502	49	3	in	in	ADP
ftr-502	49	4	the	the	DET
ftr-502	49	5	real	real	ADJ
ftr-502	49	6	world	world	NOUN
ftr-502	49	7	,	,	PUNCT
ftr-502	49	8	musgrave	musgrave	PROPN
ftr-502	49	9	stated	state	VERB
ftr-502	49	10	that	that	SCONJ
ftr-502	49	11	it	it	PRON
ftr-502	49	12	is	be	AUX
ftr-502	49	13	unreasonable	unreasonable	ADJ
ftr-502	49	14	"	"	PUNCT
ftr-502	49	15	to	to	PART
ftr-502	49	16	limit	limit	VERB
ftr-502	49	17	considerations	consideration	NOUN
ftr-502	49	18	of	of	ADP
ftr-502	49	19	departure	departure	NOUN
ftr-502	49	20	from	from	ADP
ftr-502	49	21	he	he	PRON
ftr-502	49	22	to	to	ADP
ftr-502	49	23	individuals	individual	NOUN
ftr-502	49	24	with	with	ADP
ftr-502	49	25	identical	identical	ADJ
ftr-502	49	26	incomes	income	NOUN
ftr-502	49	27	only	only	ADV
ftr-502	49	28	,	,	PUNCT
ftr-502	49	29	while	while	SCONJ
ftr-502	49	30	disregarding	disregard	VERB
ftr-502	49	31	the	the	DET
ftr-502	49	32	relative	relative	ADJ
ftr-502	49	33	treatment	treatment	NOUN
ftr-502	49	34	of	of	ADP
ftr-502	49	35	individuals	individual	NOUN
ftr-502	49	36	with	with	ADP
ftr-502	49	37	more	more	ADJ
ftr-502	49	38	or	or	CCONJ
ftr-502	49	39	less	less	ADV
ftr-502	49	40	similar	similar	ADJ
ftr-502	49	41	incomes	income	NOUN
ftr-502	49	42	.	.	PUNCT
ftr-502	49	43	'	'	PUNCT
ftr-502	50	1	'	'	PUNCT
ftr-502	50	2	6	6	NUM
ftr-502	50	3	musgrave	musgrave	PROPN
ftr-502	50	4	argued	argue	VERB
ftr-502	50	5	,	,	PUNCT
ftr-502	50	6	however	however	ADV
ftr-502	50	7	,	,	PUNCT
ftr-502	50	8	that	that	SCONJ
ftr-502	50	9	this	this	PRON
ftr-502	50	10	did	do	AUX
ftr-502	50	11	not	not	PART
ftr-502	50	12	mean	mean	VERB
ftr-502	50	13	that	that	SCONJ
ftr-502	50	14	he	he	PRON
ftr-502	50	15	is	be	AUX
ftr-502	50	16	a	a	DET
ftr-502	50	17	useless	useless	ADJ
ftr-502	50	18	concept	concept	NOUN
ftr-502	50	19	since	since	SCONJ
ftr-502	50	20	he	he	PRON
ftr-502	50	21	and	and	CCONJ
ftr-502	50	22	ve	ve	VERB
ftr-502	50	23	concerns	concern	NOUN
ftr-502	50	24	must	must	AUX
ftr-502	50	25	be	be	AUX
ftr-502	50	26	traded	trade	VERB
ftr-502	50	27	off	off	ADP
ftr-502	50	28	in	in	ADP
ftr-502	50	29	assessing	assess	VERB
ftr-502	50	30	proposed	propose	VERB
ftr-502	50	31	tax	tax	NOUN
ftr-502	50	32	changes	change	NOUN
ftr-502	50	33	in	in	ADP
ftr-502	50	34	the	the	DET
ftr-502	50	35	less	less	ADJ
ftr-502	50	36	than	than	ADP
ftr-502	50	37	ideal	ideal	ADJ
ftr-502	50	38	world	world	NOUN
ftr-502	50	39	in	in	ADP
ftr-502	50	40	which	which	PRON
ftr-502	50	41	those	those	DET
ftr-502	50	42	changes	change	NOUN
ftr-502	50	43	must	must	AUX
ftr-502	50	44	be	be	AUX
ftr-502	50	45	considered	consider	VERB
ftr-502	50	46	.	.	PUNCT
ftr-502	50	47	'	'	PUNCT
ftr-502	51	1	7	7	NUM
ftr-502	51	2	11	11	NUM
ftr-502	51	3	.	.	PUNCT
ftr-502	52	1	i	i	PRON
ftr-502	52	2	d.	d.	PROPN
ftr-502	52	3	at	at	ADP
ftr-502	52	4	116	116	NUM
ftr-502	52	5	-	-	SYM
ftr-502	52	6	17	17	NUM
ftr-502	52	7	.	.	PUNCT
ftr-502	52	8	12	12	NUM
ftr-502	52	9	.	.	PUNCT
ftr-502	53	1	musgrave	musgrave	PROPN
ftr-502	53	2	ii	ii	PROPN
ftr-502	53	3	,	,	PUNCT
ftr-502	53	4	supra	supra	PROPN
ftr-502	53	5	note	note	VERB
ftr-502	54	1	i	i	PRON
ftr-502	54	2	,	,	PUNCT
ftr-502	54	3	at	at	ADP
ftr-502	54	4	356	356	NUM
ftr-502	54	5	-	-	SYM
ftr-502	54	6	58	58	NUM
ftr-502	54	7	.	.	PUNCT
ftr-502	55	1	13	13	NUM
ftr-502	55	2	.	.	PUNCT
ftr-502	55	3	kaplow	kaplow	PROPN
ftr-502	55	4	ii	ii	PROPN
ftr-502	55	5	,	,	PUNCT
ftr-502	55	6	supra	supra	PROPN
ftr-502	55	7	note	note	PROPN
ftr-502	55	8	1	1	NUM
ftr-502	55	9	,	,	PUNCT
ftr-502	55	10	at	at	ADP
ftr-502	55	11	192	192	NUM
ftr-502	55	12	.	.	PUNCT
ftr-502	55	13	14	14	NUM
ftr-502	55	14	.	.	PUNCT
ftr-502	56	1	i	i	PRON
ftr-502	56	2	d.	d.	PROPN
ftr-502	56	3	(	(	PUNCT
ftr-502	56	4	footnote	footnote	VERB
ftr-502	56	5	omitted	omit	VERB
ftr-502	56	6	)	)	PUNCT
ftr-502	56	7	.	.	PUNCT
ftr-502	57	1	15	15	X
ftr-502	57	2	.	.	X
ftr-502	57	3	musgrave	musgrave	PROPN
ftr-502	57	4	it	it	PRON
ftr-502	57	5	,	,	PUNCT
ftr-502	57	6	supra	supra	PROPN
ftr-502	57	7	note	note	NOUN
ftr-502	57	8	1	1	NUM
ftr-502	57	9	,	,	PUNCT
ftr-502	57	10	at	at	ADP
ftr-502	57	11	355	355	NUM
ftr-502	57	12	.	.	PUNCT
ftr-502	58	1	16	16	NUM
ftr-502	58	2	.	.	PUNCT
ftr-502	59	1	i	i	PRON
ftr-502	59	2	d.	d.	PROPN
ftr-502	59	3	at	at	ADP
ftr-502	59	4	358	358	NUM
ftr-502	59	5	.	.	PUNCT
ftr-502	60	1	17	17	NUM
ftr-502	60	2	idat	idat	NOUN
ftr-502	60	3	359	359	NUM
ftr-502	60	4	.	.	PUNCT
ftr-502	60	5	19931	19931	NUM
ftr-502	61	1	florida	florida	PROPN
ftr-502	61	2	tax	tax	PROPN
ftr-502	61	3	review	review	NOUN
ftr-502	61	4	c.	c.	NOUN
ftr-502	61	5	analysis	analysis	NOUN
ftr-502	61	6	of	of	ADP
ftr-502	61	7	the	the	DET
ftr-502	61	8	exchange	exchange	NOUN
ftr-502	61	9	in	in	ADP
ftr-502	61	10	analyzing	analyze	VERB
ftr-502	61	11	the	the	DET
ftr-502	61	12	above	above	ADJ
ftr-502	61	13	exchange	exchange	NOUN
ftr-502	61	14	,	,	PUNCT
ftr-502	61	15	it	it	PRON
ftr-502	61	16	is	be	AUX
ftr-502	61	17	necessary	necessary	ADJ
ftr-502	61	18	to	to	PART
ftr-502	61	19	return	return	VERB
ftr-502	61	20	to	to	ADP
ftr-502	61	21	the	the	DET
ftr-502	61	22	he	he	PRON
ftr-502	61	23	and	and	CCONJ
ftr-502	61	24	ve	ve	VERB
ftr-502	61	25	definitions	definition	NOUN
ftr-502	61	26	employed	employ	VERB
ftr-502	61	27	both	both	PRON
ftr-502	61	28	by	by	ADP
ftr-502	61	29	musgrave	musgrave	PROPN
ftr-502	61	30	and	and	CCONJ
ftr-502	61	31	kaplow	kaplow	PROPN
ftr-502	61	32	.	.	PUNCT
ftr-502	62	1	recall	recall	VERB
ftr-502	62	2	that	that	SCONJ
ftr-502	62	3	he	he	PRON
ftr-502	62	4	is	be	AUX
ftr-502	62	5	the	the	DET
ftr-502	62	6	requirement	requirement	NOUN
ftr-502	62	7	that	that	PRON
ftr-502	62	8	equals	equals	AUX
ftr-502	62	9	be	be	AUX
ftr-502	62	10	treated	treat	VERB
ftr-502	62	11	alike	alike	ADV
ftr-502	62	12	.	.	PUNCT
ftr-502	63	1	one	one	PRON
ftr-502	63	2	might	might	AUX
ftr-502	63	3	think	think	VERB
ftr-502	63	4	that	that	SCONJ
ftr-502	63	5	ve	ve	VERB
ftr-502	63	6	,	,	PUNCT
ftr-502	63	7	then	then	ADV
ftr-502	63	8	,	,	PUNCT
ftr-502	63	9	simply	simply	ADV
ftr-502	63	10	is	be	AUX
ftr-502	63	11	a	a	DET
ftr-502	63	12	requirement	requirement	NOUN
ftr-502	63	13	that	that	SCONJ
ftr-502	63	14	unequals	unequal	NOUN
ftr-502	63	15	be	be	AUX
ftr-502	63	16	treated	treat	VERB
ftr-502	63	17	differently	differently	ADV
ftr-502	63	18	.	.	PUNCT
ftr-502	64	1	stated	state	VERB
ftr-502	64	2	in	in	ADP
ftr-502	64	3	this	this	DET
ftr-502	64	4	way	way	NOUN
ftr-502	64	5	,	,	PUNCT
ftr-502	64	6	it	it	PRON
ftr-502	64	7	is	be	AUX
ftr-502	64	8	clear	clear	ADJ
ftr-502	64	9	that	that	SCONJ
ftr-502	64	10	neither	neither	DET
ftr-502	64	11	concept	concept	NOUN
ftr-502	64	12	has	have	VERB
ftr-502	64	13	any	any	DET
ftr-502	64	14	normative	normative	ADJ
ftr-502	64	15	content	content	NOUN
ftr-502	64	16	.	.	PUNCT
ftr-502	65	1	the	the	DET
ftr-502	65	2	response	response	NOUN
ftr-502	65	3	to	to	ADP
ftr-502	65	4	each	each	DET
ftr-502	65	5	definition	definition	NOUN
ftr-502	65	6	is	be	AUX
ftr-502	65	7	"	"	PUNCT
ftr-502	65	8	why	why	SCONJ
ftr-502	65	9	"	"	PUNCT
ftr-502	65	10	?	?	PUNCT
ftr-502	66	1	neither	neither	DET
ftr-502	66	2	definition	definition	NOUN
ftr-502	66	3	,	,	PUNCT
ftr-502	66	4	in	in	ADP
ftr-502	66	5	itself	itself	PRON
ftr-502	66	6	,	,	PUNCT
ftr-502	66	7	provides	provide	VERB
ftr-502	66	8	any	any	DET
ftr-502	66	9	answer	answer	NOUN
ftr-502	66	10	.	.	PUNCT
ftr-502	67	1	thus	thus	ADV
ftr-502	67	2	,	,	PUNCT
ftr-502	67	3	both	both	PRON
ftr-502	67	4	kaplow	kaplow	VERB
ftr-502	67	5	and	and	CCONJ
ftr-502	67	6	musgrave	musgrave	PROPN
ftr-502	67	7	use	use	VERB
ftr-502	67	8	a	a	DET
ftr-502	67	9	definition	definition	NOUN
ftr-502	67	10	of	of	ADP
ftr-502	67	11	ve	ve	VERB
ftr-502	67	12	which	which	PRON
ftr-502	67	13	is	be	AUX
ftr-502	67	14	different	different	ADJ
ftr-502	67	15	from	from	ADP
ftr-502	67	16	the	the	DET
ftr-502	67	17	above	above	ADJ
ftr-502	67	18	,	,	PUNCT
ftr-502	67	19	i.e.	i.e.	X
ftr-502	67	20	,	,	PUNCT
ftr-502	67	21	for	for	ADP
ftr-502	67	22	both	both	PRON
ftr-502	67	23	it	it	PRON
ftr-502	67	24	is	be	AUX
ftr-502	67	25	a	a	DET
ftr-502	67	26	requirement	requirement	NOUN
ftr-502	67	27	that	that	SCONJ
ftr-502	67	28	there	there	PRON
ftr-502	67	29	be	be	VERB
ftr-502	67	30	an	an	DET
ftr-502	67	31	"	"	PUNCT
ftr-502	67	32	appropriate	appropriate	ADJ
ftr-502	67	33	"	"	PUNCT
ftr-502	67	34	pattern	pattern	NOUN
ftr-502	67	35	or	or	CCONJ
ftr-502	67	36	system	system	NOUN
ftr-502	67	37	of	of	ADP
ftr-502	67	38	differentiating	differentiate	VERB
ftr-502	67	39	among	among	ADP
ftr-502	67	40	unequals	unequal	NOUN
ftr-502	67	41	.	.	PUNCT
ftr-502	68	1	the	the	DET
ftr-502	68	2	word	word	NOUN
ftr-502	68	3	"	"	PUNCT
ftr-502	68	4	appropriate	appropriate	ADJ
ftr-502	68	5	"	"	PUNCT
ftr-502	68	6	is	be	AUX
ftr-502	68	7	not	not	PART
ftr-502	68	8	self	self	NOUN
ftr-502	68	9	-	-	PUNCT
ftr-502	68	10	defining	define	VERB
ftr-502	68	11	,	,	PUNCT
ftr-502	68	12	so	so	CCONJ
ftr-502	68	13	where	where	SCONJ
ftr-502	68	14	do	do	AUX
ftr-502	68	15	the	the	DET
ftr-502	68	16	two	two	NUM
ftr-502	68	17	go	go	VERB
ftr-502	68	18	to	to	PART
ftr-502	68	19	provide	provide	VERB
ftr-502	68	20	it	it	PRON
ftr-502	68	21	with	with	ADP
ftr-502	68	22	content	content	NOUN
ftr-502	68	23	?	?	PUNCT
ftr-502	69	1	theoretically	theoretically	ADV
ftr-502	69	2	,	,	PUNCT
ftr-502	69	3	ve	ve	AUX
ftr-502	69	4	could	could	AUX
ftr-502	69	5	apply	apply	VERB
ftr-502	69	6	to	to	ADP
ftr-502	69	7	a	a	DET
ftr-502	69	8	tax	tax	NOUN
ftr-502	69	9	system	system	NOUN
ftr-502	69	10	that	that	PRON
ftr-502	69	11	is	be	AUX
ftr-502	69	12	progressive	progressive	ADJ
ftr-502	69	13	,	,	PUNCT
ftr-502	69	14	proportional	proportional	ADJ
ftr-502	69	15	or	or	CCONJ
ftr-502	69	16	regressive	regressive	ADJ
ftr-502	69	17	.	.	PUNCT
ftr-502	70	1	which	which	PRON
ftr-502	70	2	of	of	ADP
ftr-502	70	3	these	these	DET
ftr-502	70	4	designs	design	NOUN
ftr-502	70	5	is	be	AUX
ftr-502	70	6	chosen	choose	VERB
ftr-502	70	7	depends	depend	VERB
ftr-502	70	8	upon	upon	SCONJ
ftr-502	70	9	one	one	PRON
ftr-502	70	10	's	's	PART
ftr-502	70	11	underlying	underlying	ADJ
ftr-502	70	12	theory	theory	NOUN
ftr-502	70	13	of	of	ADP
ftr-502	70	14	justice	justice	NOUN
ftr-502	70	15	and	and	CCONJ
ftr-502	70	16	decisions	decision	NOUN
ftr-502	70	17	about	about	ADP
ftr-502	70	18	some	some	DET
ftr-502	70	19	key	key	ADJ
ftr-502	70	20	economic	economic	ADJ
ftr-502	70	21	assumptions	assumption	NOUN
ftr-502	70	22	.	.	PUNCT
ftr-502	71	1	for	for	ADP
ftr-502	71	2	example	example	NOUN
ftr-502	71	3	,	,	PUNCT
ftr-502	71	4	one	one	PRON
ftr-502	71	5	can	can	AUX
ftr-502	71	6	be	be	AUX
ftr-502	71	7	a	a	DET
ftr-502	71	8	thoroughgoing	thoroughgoe	VERB
ftr-502	71	9	utilitarian	utilitarian	ADJ
ftr-502	71	10	and	and	CCONJ
ftr-502	71	11	reach	reach	VERB
ftr-502	71	12	any	any	PRON
ftr-502	71	13	of	of	ADP
ftr-502	71	14	the	the	DET
ftr-502	71	15	three	three	NUM
ftr-502	71	16	tax	tax	NOUN
ftr-502	71	17	equity	equity	NOUN
ftr-502	71	18	designs	design	NOUN
ftr-502	71	19	noted	note	VERB
ftr-502	71	20	above	above	ADV
ftr-502	71	21	.	.	PUNCT
ftr-502	72	1	the	the	DET
ftr-502	72	2	reason	reason	NOUN
ftr-502	72	3	for	for	ADP
ftr-502	72	4	this	this	PRON
ftr-502	72	5	is	be	AUX
ftr-502	72	6	that	that	SCONJ
ftr-502	72	7	the	the	DET
ftr-502	72	8	utilitarian	utilitarian	ADJ
ftr-502	72	9	must	must	AUX
ftr-502	72	10	make	make	VERB
ftr-502	72	11	a	a	DET
ftr-502	72	12	decision	decision	NOUN
ftr-502	72	13	about	about	ADP
ftr-502	72	14	the	the	DET
ftr-502	72	15	slope	slope	NOUN
ftr-502	72	16	of	of	ADP
ftr-502	72	17	the	the	DET
ftr-502	72	18	marginal	marginal	ADJ
ftr-502	72	19	utility	utility	NOUN
ftr-502	72	20	of	of	ADP
ftr-502	72	21	income	income	NOUN
ftr-502	72	22	.	.	PUNCT
ftr-502	73	1	if	if	SCONJ
ftr-502	73	2	she	she	PRON
ftr-502	73	3	thinks	think	VERB
ftr-502	73	4	that	that	SCONJ
ftr-502	73	5	the	the	DET
ftr-502	73	6	slope	slope	NOUN
ftr-502	73	7	declines	decline	VERB
ftr-502	73	8	,	,	PUNCT
ftr-502	73	9	the	the	DET
ftr-502	73	10	tax	tax	NOUN
ftr-502	73	11	paid	pay	VERB
ftr-502	73	12	will	will	AUX
ftr-502	73	13	rise	rise	VERB
ftr-502	73	14	with	with	ADP
ftr-502	73	15	income	income	NOUN
ftr-502	73	16	.	.	PUNCT
ftr-502	74	1	however	however	ADV
ftr-502	74	2	,	,	PUNCT
ftr-502	74	3	whether	whether	SCONJ
ftr-502	74	4	the	the	DET
ftr-502	74	5	rate	rate	NOUN
ftr-502	74	6	schedule	schedule	NOUN
ftr-502	74	7	should	should	AUX
ftr-502	74	8	be	be	AUX
ftr-502	74	9	regressive	regressive	ADJ
ftr-502	74	10	,	,	PUNCT
ftr-502	74	11	proportional	proportional	ADJ
ftr-502	74	12	or	or	CCONJ
ftr-502	74	13	progressive	progressive	ADJ
ftr-502	74	14	will	will	AUX
ftr-502	74	15	depend	depend	VERB
ftr-502	74	16	on	on	ADP
ftr-502	74	17	the	the	DET
ftr-502	74	18	rate	rate	NOUN
ftr-502	74	19	of	of	ADP
ftr-502	74	20	decline	decline	NOUN
ftr-502	74	21	of	of	ADP
ftr-502	74	22	the	the	DET
ftr-502	74	23	slope	slope	NOUN
ftr-502	74	24	(	(	PUNCT
ftr-502	74	25	i.e.	i.e.	X
ftr-502	74	26	,	,	PUNCT
ftr-502	74	27	the	the	DET
ftr-502	74	28	elasticity	elasticity	NOUN
ftr-502	74	29	of	of	ADP
ftr-502	74	30	the	the	DET
ftr-502	74	31	marginal	marginal	ADJ
ftr-502	74	32	utility	utility	NOUN
ftr-502	74	33	of	of	ADP
ftr-502	74	34	income	income	NOUN
ftr-502	74	35	with	with	ADP
ftr-502	74	36	respect	respect	NOUN
ftr-502	74	37	to	to	ADP
ftr-502	74	38	income	income	NOUN
ftr-502	74	39	)	)	PUNCT
ftr-502	74	40	.	.	PUNCT
ftr-502	75	1	8	8	NUM
ftr-502	75	2	perhaps	perhaps	ADV
ftr-502	75	3	somewhat	somewhat	ADV
ftr-502	75	4	surprisingly	surprisingly	ADV
ftr-502	75	5	,	,	PUNCT
ftr-502	75	6	the	the	DET
ftr-502	75	7	same	same	ADJ
ftr-502	75	8	conclusion	conclusion	NOUN
ftr-502	75	9	about	about	ADP
ftr-502	75	10	possible	possible	ADJ
ftr-502	75	11	tax	tax	NOUN
ftr-502	75	12	system	system	NOUN
ftr-502	75	13	designs	design	NOUN
ftr-502	75	14	(	(	PUNCT
ftr-502	75	15	i.e.	i.e.	X
ftr-502	75	16	,	,	PUNCT
ftr-502	75	17	progressive	progressive	ADJ
ftr-502	75	18	,	,	PUNCT
ftr-502	75	19	proportional	proportional	ADJ
ftr-502	75	20	or	or	CCONJ
ftr-502	75	21	regressive	regressive	ADJ
ftr-502	75	22	)	)	PUNCT
ftr-502	75	23	is	be	AUX
ftr-502	75	24	true	true	ADJ
ftr-502	75	25	for	for	ADP
ftr-502	75	26	a	a	DET
ftr-502	75	27	believer	believer	NOUN
ftr-502	75	28	in	in	ADP
ftr-502	75	29	distributive	distributive	ADJ
ftr-502	75	30	justice	justice	NOUN
ftr-502	75	31	as	as	SCONJ
ftr-502	75	32	articulated	articulate	VERB
ftr-502	75	33	by	by	ADP
ftr-502	75	34	rawls	rawl	NOUN
ftr-502	75	35	.	.	PUNCT
ftr-502	76	1	for	for	ADP
ftr-502	76	2	rawls	rawl	NOUN
ftr-502	76	3	,	,	PUNCT
ftr-502	76	4	the	the	DET
ftr-502	76	5	demands	demand	NOUN
ftr-502	76	6	of	of	ADP
ftr-502	76	7	justice	justice	NOUN
ftr-502	76	8	are	be	AUX
ftr-502	76	9	met	meet	VERB
ftr-502	76	10	by	by	ADP
ftr-502	76	11	a	a	DET
ftr-502	76	12	society	society	NOUN
ftr-502	76	13	that	that	PRON
ftr-502	76	14	provides	provide	VERB
ftr-502	76	15	maximum	maximum	ADJ
ftr-502	76	16	liberty	liberty	NOUN
ftr-502	76	17	for	for	ADP
ftr-502	76	18	everyone	everyone	PRON
ftr-502	76	19	and	and	CCONJ
ftr-502	76	20	in	in	ADP
ftr-502	76	21	which	which	PRON
ftr-502	76	22	the	the	DET
ftr-502	76	23	advantages	advantage	NOUN
ftr-502	76	24	of	of	ADP
ftr-502	76	25	the	the	DET
ftr-502	76	26	more	more	ADV
ftr-502	76	27	fortunate	fortunate	ADJ
ftr-502	76	28	promote	promote	NOUN
ftr-502	76	29	the	the	DET
ftr-502	76	30	well	well	ADV
ftr-502	76	31	-	-	PUNCT
ftr-502	76	32	being	being	NOUN
ftr-502	76	33	of	of	ADP
ftr-502	76	34	the	the	DET
ftr-502	76	35	least	least	ADJ
ftr-502	76	36	fortunate	fortunate	ADJ
ftr-502	76	37	.	.	PUNCT
ftr-502	76	38	'	'	PUNCT
ftr-502	77	1	9	9	NUM
ftr-502	77	2	in	in	ADP
ftr-502	77	3	the	the	DET
ftr-502	77	4	context	context	NOUN
ftr-502	77	5	of	of	ADP
ftr-502	77	6	taxation	taxation	NOUN
ftr-502	77	7	,	,	PUNCT
ftr-502	77	8	rawls	rawl	NOUN
ftr-502	77	9	concluded	conclude	VERB
ftr-502	77	10	that	that	SCONJ
ftr-502	77	11	the	the	DET
ftr-502	77	12	best	good	ADJ
ftr-502	77	13	tax	tax	NOUN
ftr-502	77	14	system	system	NOUN
ftr-502	77	15	for	for	ADP
ftr-502	77	16	his	his	PRON
ftr-502	77	17	theory	theory	NOUN
ftr-502	77	18	of	of	ADP
ftr-502	77	19	justice	justice	NOUN
ftr-502	77	20	may	may	AUX
ftr-502	77	21	be	be	AUX
ftr-502	77	22	a	a	DET
ftr-502	77	23	flat	flat	ADJ
ftr-502	77	24	tax	tax	NOUN
ftr-502	77	25	rate	rate	NOUN
ftr-502	77	26	on	on	ADP
ftr-502	77	27	consumption.2	consumption.2	PROPN
ftr-502	77	28	°	°	NOUN
ftr-502	77	29	by	by	ADP
ftr-502	77	30	design	design	NOUN
ftr-502	77	31	,	,	PUNCT
ftr-502	77	32	a	a	DET
ftr-502	77	33	tax	tax	NOUN
ftr-502	77	34	on	on	ADP
ftr-502	77	35	consumption	consumption	NOUN
ftr-502	77	36	only	only	ADV
ftr-502	77	37	exempts	exempt	VERB
ftr-502	77	38	capital	capital	NOUN
ftr-502	77	39	income	income	NOUN
ftr-502	77	40	from	from	ADP
ftr-502	77	41	tax	tax	NOUN
ftr-502	77	42	and	and	CCONJ
ftr-502	77	43	capital	capital	NOUN
ftr-502	77	44	income	income	NOUN
ftr-502	77	45	is	be	AUX
ftr-502	77	46	concentrated	concentrate	VERB
ftr-502	77	47	in	in	ADP
ftr-502	77	48	the	the	DET
ftr-502	77	49	upper	upper	ADJ
ftr-502	77	50	income	income	NOUN
ftr-502	77	51	levels	level	NOUN
ftr-502	77	52	.	.	PUNCT
ftr-502	78	1	economists	economist	NOUN
ftr-502	78	2	commonly	commonly	ADV
ftr-502	78	3	argue	argue	VERB
ftr-502	78	4	that	that	SCONJ
ftr-502	78	5	,	,	PUNCT
ftr-502	78	6	under	under	ADP
ftr-502	78	7	certain	certain	ADJ
ftr-502	78	8	assumptions	assumption	NOUN
ftr-502	78	9	,	,	PUNCT
ftr-502	78	10	18	18	NUM
ftr-502	78	11	.	.	PUNCT
ftr-502	79	1	the	the	DET
ftr-502	79	2	tax	tax	NOUN
ftr-502	79	3	design	design	NOUN
ftr-502	79	4	will	will	AUX
ftr-502	79	5	be	be	AUX
ftr-502	79	6	progressive	progressive	ADJ
ftr-502	79	7	,	,	PUNCT
ftr-502	79	8	proportional	proportional	ADJ
ftr-502	79	9	,	,	PUNCT
ftr-502	79	10	or	or	CCONJ
ftr-502	79	11	regressive	regressive	ADJ
ftr-502	79	12	depending	depend	VERB
ftr-502	79	13	on	on	ADP
ftr-502	79	14	whether	whether	SCONJ
ftr-502	79	15	the	the	DET
ftr-502	79	16	elasticity	elasticity	NOUN
ftr-502	79	17	of	of	ADP
ftr-502	79	18	the	the	DET
ftr-502	79	19	marginal	marginal	ADJ
ftr-502	79	20	utility	utility	NOUN
ftr-502	79	21	of	of	ADP
ftr-502	79	22	income	income	NOUN
ftr-502	79	23	with	with	ADP
ftr-502	79	24	respect	respect	NOUN
ftr-502	79	25	to	to	ADP
ftr-502	79	26	income	income	NOUN
ftr-502	79	27	is	be	AUX
ftr-502	79	28	,	,	PUNCT
ftr-502	79	29	respectively	respectively	ADV
ftr-502	79	30	,	,	PUNCT
ftr-502	79	31	greater	great	ADJ
ftr-502	79	32	than	than	ADP
ftr-502	79	33	,	,	PUNCT
ftr-502	79	34	equal	equal	ADJ
ftr-502	79	35	to	to	ADP
ftr-502	79	36	,	,	PUNCT
ftr-502	79	37	or	or	CCONJ
ftr-502	79	38	less	less	ADJ
ftr-502	79	39	than	than	ADP
ftr-502	79	40	one	one	NUM
ftr-502	79	41	.	.	PUNCT
ftr-502	80	1	richard	richard	PROPN
ftr-502	80	2	a.	a.	PROPN
ftr-502	80	3	musgrave	musgrave	PROPN
ftr-502	80	4	&	&	CCONJ
ftr-502	80	5	peggy	peggy	PROPN
ftr-502	80	6	b.	b.	PROPN
ftr-502	80	7	musgrave	musgrave	PROPN
ftr-502	80	8	,	,	PUNCT
ftr-502	80	9	public	public	ADJ
ftr-502	80	10	finance	finance	NOUN
ftr-502	80	11	i	i	NOUN
ftr-502	80	12	,	,	PUNCT
ftr-502	80	13	theory	theory	NOUN
ftr-502	80	14	and	and	CCONJ
ftr-502	80	15	practice	practice	NOUN
ftr-502	80	16	,	,	PUNCT
ftr-502	80	17	200	200	NUM
ftr-502	80	18	(	(	PUNCT
ftr-502	80	19	1973	1973	NUM
ftr-502	80	20	)	)	PUNCT
ftr-502	80	21	.	.	PUNCT
ftr-502	81	1	although	although	SCONJ
ftr-502	81	2	most	most	ADJ
ftr-502	81	3	economists	economist	NOUN
ftr-502	81	4	agree	agree	VERB
ftr-502	81	5	that	that	SCONJ
ftr-502	81	6	the	the	DET
ftr-502	81	7	slope	slope	NOUN
ftr-502	81	8	of	of	ADP
ftr-502	81	9	the	the	DET
ftr-502	81	10	marginal	marginal	ADJ
ftr-502	81	11	utility	utility	NOUN
ftr-502	81	12	of	of	ADP
ftr-502	81	13	income	income	NOUN
ftr-502	81	14	declines	decline	VERB
ftr-502	81	15	,	,	PUNCT
ftr-502	81	16	there	there	PRON
ftr-502	81	17	is	be	VERB
ftr-502	81	18	far	far	ADV
ftr-502	81	19	less	less	ADJ
ftr-502	81	20	agreement	agreement	NOUN
ftr-502	81	21	about	about	ADP
ftr-502	81	22	its	its	PRON
ftr-502	81	23	rate	rate	NOUN
ftr-502	81	24	of	of	ADP
ftr-502	81	25	decline	decline	NOUN
ftr-502	81	26	(	(	PUNCT
ftr-502	81	27	its	its	PRON
ftr-502	81	28	elasticity	elasticity	NOUN
ftr-502	81	29	)	)	PUNCT
ftr-502	81	30	.	.	PUNCT
ftr-502	82	1	19	19	NUM
ftr-502	82	2	.	.	X
ftr-502	82	3	see	see	VERB
ftr-502	82	4	john	john	PROPN
ftr-502	82	5	rawls	rawls	PROPN
ftr-502	82	6	,	,	PUNCT
ftr-502	82	7	a	a	DET
ftr-502	82	8	theory	theory	NOUN
ftr-502	82	9	of	of	ADP
ftr-502	82	10	justice	justice	NOUN
ftr-502	82	11	60	60	NUM
ftr-502	82	12	-	-	SYM
ftr-502	82	13	61	61	NUM
ftr-502	82	14	,	,	PUNCT
ftr-502	82	15	83	83	NUM
ftr-502	82	16	(	(	PUNCT
ftr-502	82	17	1971	1971	NUM
ftr-502	82	18	)	)	PUNCT
ftr-502	82	19	.	.	PUNCT
ftr-502	83	1	20	20	NUM
ftr-502	83	2	.	.	PUNCT
ftr-502	84	1	i	i	PRON
ftr-502	84	2	d.	d.	PROPN
ftr-502	84	3	at	at	ADP
ftr-502	84	4	278	278	NUM
ftr-502	84	5	-	-	SYM
ftr-502	84	6	79	79	NUM
ftr-502	84	7	.	.	PUNCT
ftr-502	85	1	[	[	X
ftr-502	85	2	vol	vol	NOUN
ftr-502	85	3	1	1	NUM
ftr-502	85	4	:	:	PUNCT
ftr-502	85	5	i0	i0	PROPN
ftr-502	85	6	horizontal	horizontal	ADJ
ftr-502	85	7	and	and	CCONJ
ftr-502	85	8	vertical	vertical	ADJ
ftr-502	85	9	equity	equity	NOUN
ftr-502	85	10	such	such	DET
ftr-502	85	11	a	a	DET
ftr-502	85	12	tax	tax	NOUN
ftr-502	85	13	is	be	AUX
ftr-502	85	14	the	the	DET
ftr-502	85	15	equivalent	equivalent	NOUN
ftr-502	85	16	of	of	ADP
ftr-502	85	17	a	a	DET
ftr-502	85	18	tax	tax	NOUN
ftr-502	85	19	on	on	ADP
ftr-502	85	20	wage	wage	NOUN
ftr-502	85	21	income	income	NOUN
ftr-502	85	22	only.2	only.2	NOUN
ftr-502	85	23	'	'	PUNCT
ftr-502	85	24	given	give	VERB
ftr-502	85	25	the	the	DET
ftr-502	85	26	facts	fact	NOUN
ftr-502	85	27	that	that	PRON
ftr-502	85	28	lower	low	ADJ
ftr-502	85	29	income	income	NOUN
ftr-502	85	30	earners	earner	NOUN
ftr-502	85	31	have	have	VERB
ftr-502	85	32	mostly	mostly	ADV
ftr-502	85	33	wage	wage	NOUN
ftr-502	85	34	income	income	NOUN
ftr-502	85	35	and	and	CCONJ
ftr-502	85	36	that	that	SCONJ
ftr-502	85	37	they	they	PRON
ftr-502	85	38	consume	consume	VERB
ftr-502	85	39	a	a	DET
ftr-502	85	40	higher	high	ADJ
ftr-502	85	41	percentage	percentage	NOUN
ftr-502	85	42	of	of	ADP
ftr-502	85	43	total	total	ADJ
ftr-502	85	44	income	income	NOUN
ftr-502	85	45	then	then	ADV
ftr-502	85	46	do	do	VERB
ftr-502	85	47	upper	upper	ADJ
ftr-502	85	48	income	income	NOUN
ftr-502	85	49	individuals	individual	NOUN
ftr-502	85	50	,	,	PUNCT
ftr-502	85	51	the	the	DET
ftr-502	85	52	optimal	optimal	ADJ
ftr-502	85	53	tax	tax	NOUN
ftr-502	85	54	design	design	NOUN
ftr-502	85	55	favored	favor	VERB
ftr-502	85	56	by	by	ADP
ftr-502	85	57	rawls	rawl	NOUN
ftr-502	85	58	is	be	AUX
ftr-502	85	59	regressive	regressive	ADJ
ftr-502	85	60	to	to	ADP
ftr-502	85	61	income	income	NOUN
ftr-502	85	62	(	(	PUNCT
ftr-502	85	63	although	although	SCONJ
ftr-502	85	64	not	not	PART
ftr-502	85	65	to	to	PART
ftr-502	85	66	consumption	consumption	VERB
ftr-502	85	67	)	)	PUNCT
ftr-502	85	68	.	.	PUNCT
ftr-502	86	1	with	with	ADP
ftr-502	86	2	this	this	DET
ftr-502	86	3	background	background	NOUN
ftr-502	86	4	,	,	PUNCT
ftr-502	86	5	what	what	PRON
ftr-502	86	6	is	be	AUX
ftr-502	86	7	the	the	DET
ftr-502	86	8	ve	ve	NOUN
ftr-502	86	9	to	to	PART
ftr-502	86	10	which	which	PRON
ftr-502	86	11	kaplow	kaplow	NOUN
ftr-502	86	12	refers	refer	VERB
ftr-502	86	13	?	?	PUNCT
ftr-502	87	1	kaplow	kaplow	NOUN
ftr-502	87	2	infuses	infuse	NOUN
ftr-502	87	3	ve	ve	VERB
ftr-502	87	4	with	with	ADP
ftr-502	87	5	content	content	NOUN
ftr-502	87	6	by	by	ADP
ftr-502	87	7	adopting	adopt	VERB
ftr-502	87	8	a	a	DET
ftr-502	87	9	progressive	progressive	ADJ
ftr-502	87	10	income	income	NOUN
ftr-502	87	11	tax	tax	NOUN
ftr-502	87	12	system	system	NOUN
ftr-502	87	13	as	as	ADP
ftr-502	87	14	the	the	DET
ftr-502	87	15	"	"	PUNCT
ftr-502	87	16	appropriate	appropriate	ADJ
ftr-502	87	17	"	"	PUNCT
ftr-502	87	18	differentiation	differentiation	NOUN
ftr-502	87	19	in	in	ADP
ftr-502	87	20	the	the	DET
ftr-502	87	21	tax	tax	NOUN
ftr-502	87	22	treatment	treatment	NOUN
ftr-502	87	23	of	of	ADP
ftr-502	87	24	unequals	unequal	NOUN
ftr-502	87	25	.	.	PUNCT
ftr-502	88	1	for	for	ADP
ftr-502	88	2	example	example	NOUN
ftr-502	88	3	,	,	PUNCT
ftr-502	88	4	in	in	ADP
ftr-502	88	5	his	his	PRON
ftr-502	88	6	analysis	analysis	NOUN
ftr-502	88	7	of	of	ADP
ftr-502	88	8	various	various	ADJ
ftr-502	88	9	he	he	PRON
ftr-502	88	10	indexes	index	NOUN
ftr-502	88	11	,	,	PUNCT
ftr-502	88	12	he	he	PRON
ftr-502	88	13	suggests	suggest	VERB
ftr-502	88	14	that	that	SCONJ
ftr-502	88	15	ve	ve	AUX
ftr-502	88	16	favors	favor	VERB
ftr-502	88	17	moving	move	VERB
ftr-502	88	18	individuals	individual	NOUN
ftr-502	88	19	closer	close	ADV
ftr-502	88	20	together.2similarly	together.2similarly	ADV
ftr-502	88	21	,	,	PUNCT
ftr-502	88	22	he	he	PRON
ftr-502	88	23	subsequently	subsequently	ADV
ftr-502	88	24	states	state	VERB
ftr-502	88	25	that	that	SCONJ
ftr-502	88	26	"	"	PUNCT
ftr-502	88	27	ve	ve	AUX
ftr-502	88	28	objects	object	VERB
ftr-502	88	29	to	to	ADP
ftr-502	88	30	inequality	inequality	NOUN
ftr-502	88	31	and	and	CCONJ
ftr-502	88	32	favors	favor	VERB
ftr-502	88	33	equality	equality	NOUN
ftr-502	88	34	.	.	PUNCT
ftr-502	89	1	"z3	"z3	PROPN
ftr-502	89	2	and	and	CCONJ
ftr-502	89	3	that	that	SCONJ
ftr-502	89	4	"	"	PUNCT
ftr-502	89	5	gains	gain	NOUN
ftr-502	89	6	from	from	ADP
ftr-502	89	7	moving	move	VERB
ftr-502	89	8	individuals	individual	NOUN
ftr-502	89	9	closer	close	ADV
ftr-502	89	10	together	together	ADV
ftr-502	89	11	are	be	AUX
ftr-502	89	12	already	already	ADV
ftr-502	89	13	encompassed	encompass	VERB
ftr-502	89	14	in	in	ADP
ftr-502	89	15	ve	ve	PROPN
ftr-502	89	16	.	.	PUNCT
ftr-502	89	17	"	"	PUNCT
ftr-502	89	18	'	'	PUNCT
ftr-502	89	19	kaplow	kaplow	PROPN
ftr-502	89	20	's	's	PART
ftr-502	89	21	appeal	appeal	NOUN
ftr-502	89	22	to	to	ADP
ftr-502	89	23	progressivity	progressivity	NOUN
ftr-502	89	24	in	in	ADP
ftr-502	89	25	defining	define	VERB
ftr-502	89	26	ve	ve	VERB
ftr-502	89	27	is	be	AUX
ftr-502	89	28	entirely	entirely	ADV
ftr-502	89	29	understandable	understandable	ADJ
ftr-502	89	30	.	.	PUNCT
ftr-502	90	1	ve	ve	AUX
ftr-502	90	2	lacks	lack	VERB
ftr-502	90	3	normative	normative	ADJ
ftr-502	90	4	content	content	NOUN
ftr-502	90	5	and	and	CCONJ
ftr-502	90	6	is	be	AUX
ftr-502	90	7	derivative	derivative	ADJ
ftr-502	90	8	,	,	PUNCT
ftr-502	90	9	because	because	SCONJ
ftr-502	90	10	in	in	ADP
ftr-502	90	11	order	order	NOUN
ftr-502	90	12	to	to	PART
ftr-502	90	13	determine	determine	VERB
ftr-502	90	14	what	what	PRON
ftr-502	90	15	the	the	DET
ftr-502	90	16	"	"	PUNCT
ftr-502	90	17	appropriate	appropriate	ADJ
ftr-502	90	18	"	"	PUNCT
ftr-502	90	19	differential	differential	NOUN
ftr-502	90	20	among	among	ADP
ftr-502	90	21	unequals	unequal	NOUN
ftr-502	90	22	should	should	AUX
ftr-502	90	23	be	be	AUX
ftr-502	90	24	,	,	PUNCT
ftr-502	90	25	one	one	PRON
ftr-502	90	26	has	have	VERB
ftr-502	90	27	to	to	PART
ftr-502	90	28	refer	refer	VERB
ftr-502	90	29	to	to	ADP
ftr-502	90	30	economic	economic	ADJ
ftr-502	90	31	assumptions	assumption	NOUN
ftr-502	90	32	and	and	CCONJ
ftr-502	90	33	some	some	DET
ftr-502	90	34	theory	theory	NOUN
ftr-502	90	35	of	of	ADP
ftr-502	90	36	distributive	distributive	ADJ
ftr-502	90	37	justice.25	justice.25	NOUN
ftr-502	90	38	for	for	ADP
ftr-502	90	39	example	example	NOUN
ftr-502	90	40	,	,	PUNCT
ftr-502	90	41	if	if	SCONJ
ftr-502	90	42	one	one	PRON
ftr-502	90	43	believes	believe	VERB
ftr-502	90	44	that	that	SCONJ
ftr-502	90	45	the	the	DET
ftr-502	90	46	marginal	marginal	ADJ
ftr-502	90	47	utility	utility	NOUN
ftr-502	90	48	of	of	ADP
ftr-502	90	49	income	income	NOUN
ftr-502	90	50	declines	decline	NOUN
ftr-502	90	51	in	in	ADP
ftr-502	90	52	such	such	DET
ftr-502	90	53	a	a	DET
ftr-502	90	54	manner	manner	NOUN
ftr-502	90	55	as	as	SCONJ
ftr-502	90	56	to	to	PART
ftr-502	90	57	permit	permit	VERB
ftr-502	90	58	the	the	DET
ftr-502	90	59	use	use	NOUN
ftr-502	90	60	of	of	ADP
ftr-502	90	61	a	a	DET
ftr-502	90	62	progressive	progressive	ADJ
ftr-502	90	63	tax	tax	NOUN
ftr-502	90	64	rate	rate	NOUN
ftr-502	90	65	in	in	ADP
ftr-502	90	66	order	order	NOUN
ftr-502	90	67	to	to	PART
ftr-502	90	68	impose	impose	VERB
ftr-502	90	69	equal	equal	ADJ
ftr-502	90	70	burdens	burden	NOUN
ftr-502	90	71	on	on	ADP
ftr-502	90	72	taxpayers	taxpayer	NOUN
ftr-502	90	73	,	,	PUNCT
ftr-502	90	74	then	then	ADV
ftr-502	90	75	a	a	DET
ftr-502	90	76	tax	tax	NOUN
ftr-502	90	77	provision	provision	NOUN
ftr-502	90	78	based	base	VERB
ftr-502	90	79	on	on	ADP
ftr-502	90	80	the	the	DET
ftr-502	90	81	belief	belief	NOUN
ftr-502	90	82	that	that	SCONJ
ftr-502	90	83	marginal	marginal	ADJ
ftr-502	90	84	utility	utility	NOUN
ftr-502	90	85	increases	increase	NOUN
ftr-502	90	86	is	be	AUX
ftr-502	90	87	"	"	PUNCT
ftr-502	90	88	bad	bad	ADJ
ftr-502	90	89	.	.	PUNCT
ftr-502	90	90	"	"	PUNCT
ftr-502	91	1	it	it	PRON
ftr-502	91	2	is	be	AUX
ftr-502	91	3	not	not	PART
ftr-502	91	4	"	"	PUNCT
ftr-502	91	5	bad	bad	ADJ
ftr-502	91	6	"	"	PUNCT
ftr-502	91	7	because	because	SCONJ
ftr-502	91	8	it	it	PRON
ftr-502	91	9	failed	fail	VERB
ftr-502	91	10	to	to	PART
ftr-502	91	11	make	make	VERB
ftr-502	91	12	a	a	DET
ftr-502	91	13	distinction	distinction	NOUN
ftr-502	91	14	among	among	ADP
ftr-502	91	15	unequals	unequal	NOUN
ftr-502	91	16	.	.	PUNCT
ftr-502	92	1	it	it	PRON
ftr-502	92	2	is	be	AUX
ftr-502	92	3	"	"	PUNCT
ftr-502	92	4	bad	bad	ADJ
ftr-502	92	5	"	"	PUNCT
ftr-502	92	6	because	because	SCONJ
ftr-502	92	7	one	one	PRON
ftr-502	92	8	disagrees	disagree	VERB
ftr-502	92	9	as	as	ADP
ftr-502	92	10	to	to	ADP
ftr-502	92	11	whether	whether	SCONJ
ftr-502	92	12	it	it	PRON
ftr-502	92	13	is	be	AUX
ftr-502	92	14	an	an	DET
ftr-502	92	15	"	"	PUNCT
ftr-502	92	16	appropriate	appropriate	ADJ
ftr-502	92	17	"	"	PUNCT
ftr-502	92	18	distinction	distinction	NOUN
ftr-502	92	19	.	.	PUNCT
ftr-502	93	1	in	in	ADP
ftr-502	93	2	order	order	NOUN
ftr-502	93	3	to	to	PART
ftr-502	93	4	determine	determine	VERB
ftr-502	93	5	what	what	PRON
ftr-502	93	6	is	be	AUX
ftr-502	93	7	"	"	PUNCT
ftr-502	93	8	appropriate	appropriate	ADJ
ftr-502	93	9	,	,	PUNCT
ftr-502	93	10	"	"	PUNCT
ftr-502	93	11	one	one	PRON
ftr-502	93	12	has	have	VERB
ftr-502	93	13	to	to	PART
ftr-502	93	14	refer	refer	VERB
ftr-502	93	15	to	to	ADP
ftr-502	93	16	additional	additional	ADJ
ftr-502	93	17	concepts	concept	NOUN
ftr-502	93	18	.	.	PUNCT
ftr-502	94	1	thus	thus	ADV
ftr-502	94	2	,	,	PUNCT
ftr-502	94	3	the	the	DET
ftr-502	94	4	concept	concept	NOUN
ftr-502	94	5	of	of	ADP
ftr-502	94	6	ve	ve	PROPN
ftr-502	94	7	,	,	PUNCT
ftr-502	94	8	as	as	SCONJ
ftr-502	94	9	defined	define	VERB
ftr-502	94	10	,	,	PUNCT
ftr-502	94	11	is	be	AUX
ftr-502	94	12	itself	itself	PRON
ftr-502	94	13	entirely	entirely	ADV
ftr-502	94	14	derivative	derivative	ADJ
ftr-502	94	15	.	.	PUNCT
ftr-502	95	1	21	21	NUM
ftr-502	95	2	.	.	X
ftr-502	96	1	musgrave	musgrave	PROPN
ftr-502	96	2	,	,	PUNCT
ftr-502	96	3	supra	supra	PROPN
ftr-502	96	4	note	note	NOUN
ftr-502	96	5	3	3	NUM
ftr-502	96	6	,	,	PUNCT
ftr-502	96	7	at	at	ADP
ftr-502	96	8	262	262	NUM
ftr-502	96	9	,	,	PUNCT
ftr-502	96	10	266	266	NUM
ftr-502	96	11	-	-	SYM
ftr-502	96	12	67	67	NUM
ftr-502	96	13	.	.	PUNCT
ftr-502	97	1	rawls	rawl	NOUN
ftr-502	97	2	would	would	AUX
ftr-502	97	3	use	use	VERB
ftr-502	97	4	progressive	progressive	ADJ
ftr-502	97	5	rates	rate	NOUN
ftr-502	97	6	to	to	PART
ftr-502	97	7	prevent	prevent	VERB
ftr-502	97	8	excessive	excessive	ADJ
ftr-502	97	9	accumulations	accumulation	NOUN
ftr-502	97	10	of	of	ADP
ftr-502	97	11	wealth	wealth	NOUN
ftr-502	97	12	that	that	PRON
ftr-502	97	13	could	could	AUX
ftr-502	97	14	impair	impair	VERB
ftr-502	97	15	the	the	DET
ftr-502	97	16	liberty	liberty	NOUN
ftr-502	97	17	of	of	ADP
ftr-502	97	18	others	other	NOUN
ftr-502	97	19	.	.	PUNCT
ftr-502	98	1	rawls	rawl	NOUN
ftr-502	98	2	,	,	PUNCT
ftr-502	98	3	supra	supra	PROPN
ftr-502	98	4	note	note	PROPN
ftr-502	98	5	19	19	NUM
ftr-502	98	6	,	,	PUNCT
ftr-502	98	7	at	at	ADP
ftr-502	98	8	279	279	NUM
ftr-502	98	9	.	.	PUNCT
ftr-502	99	1	for	for	ADP
ftr-502	99	2	some	some	PRON
ftr-502	99	3	,	,	PUNCT
ftr-502	99	4	this	this	DET
ftr-502	99	5	concession	concession	NOUN
ftr-502	99	6	might	might	AUX
ftr-502	99	7	consume	consume	VERB
ftr-502	99	8	the	the	DET
ftr-502	99	9	rule	rule	NOUN
ftr-502	99	10	for	for	ADP
ftr-502	99	11	the	the	DET
ftr-502	99	12	reasons	reason	NOUN
ftr-502	99	13	described	describe	VERB
ftr-502	99	14	in	in	ADP
ftr-502	99	15	the	the	DET
ftr-502	99	16	text	text	NOUN
ftr-502	99	17	.	.	PUNCT
ftr-502	100	1	to	to	PART
ftr-502	100	2	make	make	VERB
ftr-502	100	3	sure	sure	ADJ
ftr-502	100	4	that	that	SCONJ
ftr-502	100	5	no	no	DET
ftr-502	100	6	one	one	PRON
ftr-502	100	7	would	would	AUX
ftr-502	100	8	think	think	VERB
ftr-502	100	9	he	he	PRON
ftr-502	100	10	was	be	AUX
ftr-502	100	11	making	make	VERB
ftr-502	100	12	use	use	NOUN
ftr-502	100	13	of	of	ADP
ftr-502	100	14	any	any	PRON
ftr-502	100	15	of	of	ADP
ftr-502	100	16	the	the	DET
ftr-502	100	17	tools	tool	NOUN
ftr-502	100	18	of	of	ADP
ftr-502	100	19	utilitarianism	utilitarianism	NOUN
ftr-502	100	20	(	(	PUNCT
ftr-502	100	21	which	which	PRON
ftr-502	100	22	he	he	PRON
ftr-502	100	23	rejects	reject	VERB
ftr-502	100	24	totally	totally	ADV
ftr-502	100	25	)	)	PUNCT
ftr-502	100	26	,	,	PUNCT
ftr-502	100	27	rawls	rawls	PROPN
ftr-502	100	28	added	add	VERB
ftr-502	100	29	:	:	PUNCT
ftr-502	100	30	it	it	PRON
ftr-502	100	31	is	be	AUX
ftr-502	100	32	evident	evident	ADJ
ftr-502	100	33	also	also	ADV
ftr-502	100	34	that	that	SCONJ
ftr-502	100	35	the	the	DET
ftr-502	100	36	design	design	NOUN
ftr-502	100	37	of	of	ADP
ftr-502	100	38	the	the	DET
ftr-502	100	39	[	[	X
ftr-502	100	40	system	system	NOUN
ftr-502	100	41	of	of	ADP
ftr-502	100	42	taxation	taxation	NOUN
ftr-502	100	43	]	]	PUNCT
ftr-502	100	44	does	do	AUX
ftr-502	100	45	not	not	PART
ftr-502	100	46	presuppose	presuppose	VERB
ftr-502	100	47	the	the	DET
ftr-502	100	48	utilitarian	utilitarian	ADJ
ftr-502	100	49	's	's	PART
ftr-502	100	50	standard	standard	ADJ
ftr-502	100	51	assumptions	assumption	NOUN
ftr-502	100	52	about	about	ADP
ftr-502	100	53	individual	individual	ADJ
ftr-502	100	54	utilities	utility	NOUN
ftr-502	100	55	...	...	PUNCT
ftr-502	100	56	.	.	PUNCT
ftr-502	101	1	the	the	DET
ftr-502	101	2	aim	aim	NOUN
ftr-502	101	3	of	of	ADP
ftr-502	101	4	[	[	X
ftr-502	101	5	tax	tax	NOUN
ftr-502	101	6	]	]	PUNCT
ftr-502	101	7	is	be	AUX
ftr-502	101	8	not	not	PART
ftr-502	101	9	,	,	PUNCT
ftr-502	101	10	of	of	ADP
ftr-502	101	11	course	course	NOUN
ftr-502	101	12	,	,	PUNCT
ftr-502	101	13	to	to	PART
ftr-502	101	14	maximize	maximize	VERB
ftr-502	101	15	the	the	DET
ftr-502	101	16	net	net	ADJ
ftr-502	101	17	balance	balance	NOUN
ftr-502	101	18	of	of	ADP
ftr-502	101	19	satisfaction	satisfaction	NOUN
ftr-502	101	20	but	but	CCONJ
ftr-502	101	21	to	to	PART
ftr-502	101	22	establish	establish	VERB
ftr-502	101	23	just	just	ADV
ftr-502	101	24	background	background	NOUN
ftr-502	101	25	institutions	institution	NOUN
ftr-502	101	26	.	.	PUNCT
ftr-502	102	1	doubts	doubt	NOUN
ftr-502	102	2	about	about	ADP
ftr-502	102	3	the	the	DET
ftr-502	102	4	shape	shape	NOUN
ftr-502	102	5	of	of	ADP
ftr-502	102	6	utility	utility	NOUN
ftr-502	102	7	functions	function	NOUN
ftr-502	102	8	are	be	AUX
ftr-502	102	9	irrelevant	irrelevant	ADJ
ftr-502	102	10	.	.	PUNCT
ftr-502	103	1	i	i	PRON
ftr-502	103	2	d.	d.	PROPN
ftr-502	103	3	at	at	ADP
ftr-502	103	4	280	280	NUM
ftr-502	103	5	.	.	PUNCT
ftr-502	103	6	22	22	NUM
ftr-502	103	7	.	.	PUNCT
ftr-502	104	1	kaplow	kaplow	PROPN
ftr-502	104	2	i	i	PROPN
ftr-502	104	3	,	,	PUNCT
ftr-502	104	4	supra	supra	PROPN
ftr-502	104	5	note	note	VERB
ftr-502	105	1	i	i	PRON
ftr-502	105	2	,	,	PUNCT
ftr-502	105	3	at	at	ADP
ftr-502	105	4	143	143	NUM
ftr-502	105	5	.	.	PUNCT
ftr-502	106	1	he	he	PRON
ftr-502	106	2	states	state	VERB
ftr-502	106	3	:	:	PUNCT
ftr-502	106	4	"	"	PUNCT
ftr-502	106	5	hence	hence	ADV
ftr-502	106	6	,	,	PUNCT
ftr-502	106	7	the	the	DET
ftr-502	106	8	central	central	ADJ
ftr-502	106	9	defining	define	VERB
ftr-502	106	10	characteristic	characteristic	NOUN
ftr-502	106	11	of	of	ADP
ftr-502	106	12	he	he	PRON
ftr-502	106	13	-	-	PUNCT
ftr-502	106	14	and	and	CCONJ
ftr-502	106	15	its	its	PRON
ftr-502	106	16	central	central	ADJ
ftr-502	106	17	force	force	NOUN
ftr-502	106	18	in	in	ADP
ftr-502	106	19	policy	policy	NOUN
ftr-502	106	20	applications	application	NOUN
ftr-502	106	21	-	-	PUNCT
ftr-502	106	22	is	be	AUX
ftr-502	106	23	that	that	SCONJ
ftr-502	106	24	it	it	PRON
ftr-502	106	25	also	also	ADV
ftr-502	106	26	condemns	condemn	VERB
ftr-502	106	27	moving	move	VERB
ftr-502	106	28	individuals	individual	NOUN
ftr-502	106	29	closer	close	ADV
ftr-502	106	30	together	together	ADV
ftr-502	106	31	in	in	ADP
ftr-502	106	32	the	the	DET
ftr-502	106	33	income	income	NOUN
ftr-502	106	34	distribution	distribution	NOUN
ftr-502	106	35	...	...	PUNCT
ftr-502	106	36	directly	directly	ADV
ftr-502	106	37	contrary	contrary	ADJ
ftr-502	106	38	to	to	ADP
ftr-502	106	39	ve	ve	PROPN
ftr-502	106	40	.	.	PUNCT
ftr-502	106	41	"	"	PUNCT
ftr-502	107	1	see	see	VERB
ftr-502	107	2	also	also	ADV
ftr-502	107	3	i	i	PROPN
ftr-502	107	4	d.	d.	PROPN
ftr-502	107	5	at	at	ADP
ftr-502	107	6	144	144	NUM
ftr-502	107	7	(	(	PUNCT
ftr-502	107	8	stating	state	VERB
ftr-502	107	9	that	that	SCONJ
ftr-502	107	10	the	the	DET
ftr-502	107	11	impact	impact	NOUN
ftr-502	107	12	of	of	ADP
ftr-502	107	13	moving	move	VERB
ftr-502	107	14	two	two	NUM
ftr-502	107	15	individuals	individual	NOUN
ftr-502	107	16	closer	close	ADJ
ftr-502	107	17	together	together	ADV
ftr-502	107	18	in	in	ADP
ftr-502	107	19	income	income	NOUN
ftr-502	107	20	distribution	distribution	NOUN
ftr-502	107	21	as	as	ADP
ftr-502	107	22	a	a	DET
ftr-502	107	23	result	result	NOUN
ftr-502	107	24	of	of	ADP
ftr-502	107	25	a	a	DET
ftr-502	107	26	tax	tax	NOUN
ftr-502	107	27	reform	reform	NOUN
ftr-502	107	28	is	be	AUX
ftr-502	107	29	measured	measure	VERB
ftr-502	107	30	under	under	ADP
ftr-502	107	31	ve	ve	NOUN
ftr-502	107	32	)	)	PUNCT
ftr-502	107	33	.	.	PUNCT
ftr-502	108	1	23	23	NUM
ftr-502	108	2	.	.	PUNCT
ftr-502	109	1	kaplow	kaplow	PROPN
ftr-502	109	2	i	i	PROPN
ftr-502	109	3	,	,	PUNCT
ftr-502	109	4	supra	supra	PROPN
ftr-502	109	5	note	note	PROPN
ftr-502	109	6	1	1	NUM
ftr-502	109	7	,	,	PUNCT
ftr-502	109	8	at	at	ADP
ftr-502	109	9	147	147	NUM
ftr-502	109	10	.	.	PUNCT
ftr-502	110	1	24	24	NUM
ftr-502	110	2	.	.	PUNCT
ftr-502	111	1	i	i	PRON
ftr-502	111	2	d.	d.	PROPN
ftr-502	111	3	at	at	ADP
ftr-502	111	4	148	148	NUM
ftr-502	111	5	.	.	PUNCT
ftr-502	112	1	25	25	NUM
ftr-502	112	2	.	.	PUNCT
ftr-502	112	3	joseph	joseph	PROPN
ftr-502	112	4	bankman	bankman	PROPN
ftr-502	112	5	&	&	CCONJ
ftr-502	112	6	thomas	thomas	PROPN
ftr-502	112	7	griffith	griffith	PROPN
ftr-502	112	8	,	,	PUNCT
ftr-502	112	9	social	social	ADJ
ftr-502	112	10	welfare	welfare	NOUN
ftr-502	112	11	and	and	CCONJ
ftr-502	112	12	the	the	DET
ftr-502	112	13	rate	rate	NOUN
ftr-502	112	14	structure	structure	NOUN
ftr-502	112	15	:	:	PUNCT
ftr-502	112	16	a	a	DET
ftr-502	112	17	new	new	ADJ
ftr-502	112	18	look	look	NOUN
ftr-502	112	19	at	at	ADP
ftr-502	112	20	progressive	progressive	ADJ
ftr-502	112	21	taxation	taxation	NOUN
ftr-502	112	22	,	,	PUNCT
ftr-502	112	23	75	75	NUM
ftr-502	112	24	cal	cal	NOUN
ftr-502	112	25	.	.	PUNCT
ftr-502	113	1	l.	l.	PROPN
ftr-502	113	2	rev	rev	PROPN
ftr-502	113	3	.	.	PROPN
ftr-502	113	4	1905	1905	NUM
ftr-502	113	5	,	,	PUNCT
ftr-502	113	6	1910	1910	NUM
ftr-502	113	7	(	(	PUNCT
ftr-502	113	8	1987	1987	NUM
ftr-502	113	9	)	)	PUNCT
ftr-502	113	10	.	.	PUNCT
ftr-502	114	1	19931	19931	NUM
ftr-502	114	2	florida	florida	PROPN
ftr-502	114	3	tax	tax	NOUN
ftr-502	114	4	review	review	NOUN
ftr-502	114	5	with	with	ADP
ftr-502	114	6	respect	respect	NOUN
ftr-502	114	7	to	to	ADP
ftr-502	114	8	he	he	PRON
ftr-502	114	9	,	,	PUNCT
ftr-502	114	10	given	give	VERB
ftr-502	114	11	the	the	DET
ftr-502	114	12	economic	economic	ADJ
ftr-502	114	13	and	and	CCONJ
ftr-502	114	14	justice	justice	NOUN
ftr-502	114	15	judgments	judgment	NOUN
ftr-502	114	16	which	which	PRON
ftr-502	114	17	kaplow	kaplow	NOUN
ftr-502	114	18	appears	appear	VERB
ftr-502	114	19	to	to	PART
ftr-502	114	20	make	make	VERB
ftr-502	114	21	,	,	PUNCT
ftr-502	114	22	he	he	PRON
ftr-502	114	23	clearly	clearly	ADV
ftr-502	114	24	is	be	AUX
ftr-502	114	25	correct	correct	ADJ
ftr-502	114	26	that	that	SCONJ
ftr-502	114	27	he	he	PRON
ftr-502	114	28	will	will	AUX
ftr-502	114	29	always	always	ADV
ftr-502	114	30	merge	merge	VERB
ftr-502	114	31	into	into	ADP
ftr-502	114	32	ve	ve	NOUN
ftr-502	114	33	and	and	CCONJ
ftr-502	114	34	will	will	AUX
ftr-502	114	35	not	not	PART
ftr-502	114	36	survive	survive	VERB
ftr-502	114	37	as	as	ADP
ftr-502	114	38	an	an	DET
ftr-502	114	39	independent	independent	ADJ
ftr-502	114	40	normative	normative	ADJ
ftr-502	114	41	criterion	criterion	NOUN
ftr-502	114	42	.	.	PUNCT
ftr-502	115	1	a	a	DET
ftr-502	115	2	system	system	NOUN
ftr-502	115	3	which	which	PRON
ftr-502	115	4	seeks	seek	VERB
ftr-502	115	5	to	to	PART
ftr-502	115	6	impose	impose	VERB
ftr-502	115	7	equal	equal	ADJ
ftr-502	115	8	burdens	burden	NOUN
ftr-502	115	9	on	on	ADP
ftr-502	115	10	all	all	DET
ftr-502	115	11	taxpayers	taxpayer	NOUN
ftr-502	115	12	should	should	AUX
ftr-502	115	13	,	,	PUNCT
ftr-502	115	14	by	by	ADP
ftr-502	115	15	definition	definition	NOUN
ftr-502	115	16	treat	treat	VERB
ftr-502	115	17	equally	equally	ADV
ftr-502	115	18	the	the	DET
ftr-502	115	19	subset	subset	NOUN
ftr-502	115	20	of	of	ADP
ftr-502	115	21	taxpayers	taxpayer	NOUN
ftr-502	115	22	that	that	PRON
ftr-502	115	23	have	have	VERB
ftr-502	115	24	equal	equal	ADJ
ftr-502	115	25	income	income	NOUN
ftr-502	115	26	.	.	PUNCT
ftr-502	116	1	similarly	similarly	ADV
ftr-502	116	2	,	,	PUNCT
ftr-502	116	3	a	a	DET
ftr-502	116	4	system	system	NOUN
ftr-502	116	5	that	that	PRON
ftr-502	116	6	seeks	seek	VERB
ftr-502	116	7	to	to	PART
ftr-502	116	8	equalize	equalize	VERB
ftr-502	116	9	the	the	DET
ftr-502	116	10	income	income	NOUN
ftr-502	116	11	of	of	ADP
ftr-502	116	12	all	all	DET
ftr-502	116	13	taxpayers	taxpayer	NOUN
ftr-502	116	14	will	will	AUX
ftr-502	116	15	,	,	PUNCT
ftr-502	116	16	of	of	ADP
ftr-502	116	17	course	course	NOUN
ftr-502	116	18	,	,	PUNCT
ftr-502	116	19	treat	treat	VERB
ftr-502	116	20	taxpayers	taxpayer	NOUN
ftr-502	116	21	with	with	ADP
ftr-502	116	22	equal	equal	ADJ
ftr-502	116	23	income	income	NOUN
ftr-502	116	24	equally.26	equally.26	NOUN
ftr-502	116	25	thus	thus	ADV
ftr-502	116	26	,	,	PUNCT
ftr-502	116	27	kaplow	kaplow	NOUN
ftr-502	116	28	correctly	correctly	ADV
ftr-502	116	29	asserts	assert	VERB
ftr-502	116	30	that	that	SCONJ
ftr-502	116	31	he	he	PRON
ftr-502	116	32	never	never	ADV
ftr-502	116	33	will	will	AUX
ftr-502	116	34	prevail	prevail	VERB
ftr-502	116	35	to	to	PART
ftr-502	116	36	prevent	prevent	VERB
ftr-502	116	37	enactment	enactment	NOUN
ftr-502	116	38	of	of	ADP
ftr-502	116	39	a	a	DET
ftr-502	116	40	provision	provision	NOUN
ftr-502	116	41	that	that	PRON
ftr-502	116	42	would	would	AUX
ftr-502	116	43	otherwise	otherwise	ADV
ftr-502	116	44	be	be	AUX
ftr-502	116	45	appropriate	appropriate	ADJ
ftr-502	116	46	on	on	ADP
ftr-502	116	47	grounds	ground	NOUN
ftr-502	116	48	of	of	ADP
ftr-502	116	49	administrative	administrative	ADJ
ftr-502	116	50	efficiency	efficiency	NOUN
ftr-502	116	51	or	or	CCONJ
ftr-502	116	52	ve	ve	NOUN
ftr-502	116	53	.	.	PROPN
ftr-502	117	1	as	as	SCONJ
ftr-502	117	2	kaplow	kaplow	NOUN
ftr-502	117	3	has	have	AUX
ftr-502	117	4	noted	note	VERB
ftr-502	117	5	,	,	PUNCT
ftr-502	117	6	musgrave	musgrave	PROPN
ftr-502	117	7	has	have	AUX
ftr-502	117	8	not	not	PART
ftr-502	117	9	provided	provide	VERB
ftr-502	117	10	any	any	DET
ftr-502	117	11	such	such	ADJ
ftr-502	117	12	example	example	NOUN
ftr-502	117	13	and	and	CCONJ
ftr-502	117	14	indeed	indeed	ADV
ftr-502	117	15	he	he	PRON
ftr-502	117	16	can	can	AUX
ftr-502	117	17	not	not	PART
ftr-502	117	18	.	.	PUNCT
ftr-502	118	1	the	the	DET
ftr-502	118	2	reason	reason	NOUN
ftr-502	118	3	musgrave	musgrave	PROPN
ftr-502	118	4	can	can	AUX
ftr-502	118	5	not	not	PART
ftr-502	118	6	,	,	PUNCT
ftr-502	118	7	however	however	ADV
ftr-502	118	8	,	,	PUNCT
ftr-502	118	9	has	have	VERB
ftr-502	118	10	nothing	nothing	PRON
ftr-502	118	11	to	to	PART
ftr-502	118	12	do	do	VERB
ftr-502	118	13	with	with	ADP
ftr-502	118	14	his	his	PRON
ftr-502	118	15	defense	defense	NOUN
ftr-502	118	16	of	of	ADP
ftr-502	118	17	he	he	PRON
ftr-502	118	18	.	.	PUNCT
ftr-502	119	1	the	the	DET
ftr-502	119	2	reason	reason	NOUN
ftr-502	119	3	is	be	AUX
ftr-502	119	4	that	that	SCONJ
ftr-502	119	5	musgrave	musgrave	PROPN
ftr-502	119	6	has	have	AUX
ftr-502	119	7	accepted	accept	VERB
ftr-502	119	8	kaplow	kaplow	NOUN
ftr-502	119	9	's	's	PART
ftr-502	119	10	definition	definition	NOUN
ftr-502	119	11	of	of	ADP
ftr-502	119	12	ve	ve	PROPN
ftr-502	119	13	and	and	CCONJ
ftr-502	119	14	,	,	PUNCT
ftr-502	119	15	in	in	ADP
ftr-502	119	16	that	that	DET
ftr-502	119	17	definition	definition	NOUN
ftr-502	119	18	,	,	PUNCT
ftr-502	119	19	he	he	PRON
ftr-502	119	20	is	be	AUX
ftr-502	119	21	subsumed	subsume	VERB
ftr-502	119	22	into	into	ADP
ftr-502	119	23	ve	ve	PROPN
ftr-502	119	24	.	.	PUNCT
ftr-502	120	1	thus	thus	ADV
ftr-502	120	2	,	,	PUNCT
ftr-502	120	3	neither	neither	CCONJ
ftr-502	120	4	musgrave	musgrave	PROPN
ftr-502	120	5	nor	nor	CCONJ
ftr-502	120	6	anyone	anyone	PRON
ftr-502	120	7	else	else	ADV
ftr-502	120	8	can	can	AUX
ftr-502	120	9	respond	respond	VERB
ftr-502	120	10	to	to	ADP
ftr-502	120	11	kaplow	kaplow	PROPN
ftr-502	120	12	's	's	PART
ftr-502	120	13	challenge	challenge	NOUN
ftr-502	120	14	on	on	ADP
ftr-502	120	15	his	his	PRON
ftr-502	120	16	terms	term	NOUN
ftr-502	120	17	.	.	PUNCT
ftr-502	121	1	musgrave	musgrave	PROPN
ftr-502	121	2	properly	properly	ADV
ftr-502	121	3	,	,	PUNCT
ftr-502	121	4	in	in	ADP
ftr-502	121	5	our	our	PRON
ftr-502	121	6	view	view	NOUN
ftr-502	121	7	,	,	PUNCT
ftr-502	121	8	subsequently	subsequently	ADV
ftr-502	121	9	pointed	point	VERB
ftr-502	121	10	this	this	PRON
ftr-502	121	11	out	out	ADP
ftr-502	121	12	by	by	ADP
ftr-502	121	13	observing	observe	VERB
ftr-502	121	14	that	that	PRON
ftr-502	121	15	kaplow	kaplow	NOUN
ftr-502	121	16	is	be	AUX
ftr-502	121	17	correct	correct	ADJ
ftr-502	121	18	only	only	ADV
ftr-502	121	19	"	"	PUNCT
ftr-502	121	20	if	if	SCONJ
ftr-502	121	21	the	the	DET
ftr-502	121	22	relevant	relevant	ADJ
ftr-502	121	23	norm	norm	NOUN
ftr-502	121	24	is	be	AUX
ftr-502	121	25	defined	define	VERB
ftr-502	121	26	in	in	ADP
ftr-502	121	27	[	[	PUNCT
ftr-502	121	28	prescribed	prescribe	VERB
ftr-502	121	29	]	]	X
ftr-502	121	30	ve	ve	NOUN
ftr-502	121	31	terms	term	NOUN
ftr-502	121	32	.	.	PUNCT
ftr-502	121	33	'	'	PUNCT
ftr-502	122	1	'	'	PUNCT
ftr-502	122	2	z	z	AUX
ftr-502	122	3	even	even	ADV
ftr-502	122	4	where	where	SCONJ
ftr-502	122	5	the	the	DET
ftr-502	122	6	"	"	PUNCT
ftr-502	122	7	appropriate	appropriate	ADJ
ftr-502	122	8	"	"	PUNCT
ftr-502	122	9	form	form	NOUN
ftr-502	122	10	of	of	ADP
ftr-502	122	11	differentiation	differentiation	NOUN
ftr-502	122	12	among	among	ADP
ftr-502	122	13	unequals	unequal	NOUN
ftr-502	122	14	for	for	ADP
ftr-502	122	15	ve	ve	NOUN
ftr-502	122	16	purposes	purpose	NOUN
ftr-502	122	17	does	do	AUX
ftr-502	122	18	not	not	PART
ftr-502	122	19	involve	involve	VERB
ftr-502	122	20	a	a	DET
ftr-502	122	21	progressive	progressive	ADJ
ftr-502	122	22	rate	rate	NOUN
ftr-502	122	23	structure	structure	NOUN
ftr-502	122	24	,	,	PUNCT
ftr-502	122	25	he	he	PRON
ftr-502	122	26	will	will	AUX
ftr-502	122	27	lack	lack	VERB
ftr-502	122	28	normative	normative	ADJ
ftr-502	122	29	content.2	content.2	NOUN
ftr-502	122	30	"	"	PUNCT
ftr-502	122	31	in	in	ADP
ftr-502	122	32	order	order	NOUN
ftr-502	122	33	to	to	PART
ftr-502	122	34	determine	determine	VERB
ftr-502	122	35	whether	whether	SCONJ
ftr-502	122	36	equals	equal	NOUN
ftr-502	122	37	are	be	AUX
ftr-502	122	38	treated	treat	VERB
ftr-502	122	39	equally	equally	ADV
ftr-502	122	40	,	,	PUNCT
ftr-502	122	41	the	the	DET
ftr-502	122	42	measure	measure	NOUN
ftr-502	122	43	of	of	ADP
ftr-502	122	44	equality	equality	NOUN
ftr-502	122	45	has	have	VERB
ftr-502	122	46	to	to	PART
ftr-502	122	47	be	be	AUX
ftr-502	122	48	defined	define	VERB
ftr-502	122	49	,	,	PUNCT
ftr-502	122	50	i.e.	i.e.	X
ftr-502	122	51	,	,	PUNCT
ftr-502	122	52	in	in	ADP
ftr-502	122	53	tax	tax	NOUN
ftr-502	122	54	terms	term	NOUN
ftr-502	122	55	the	the	DET
ftr-502	122	56	tax	tax	NOUN
ftr-502	122	57	base	base	NOUN
ftr-502	122	58	must	must	AUX
ftr-502	122	59	be	be	AUX
ftr-502	122	60	determined	determine	VERB
ftr-502	122	61	.	.	PUNCT
ftr-502	123	1	once	once	SCONJ
ftr-502	123	2	that	that	DET
ftr-502	123	3	definition	definition	NOUN
ftr-502	123	4	is	be	AUX
ftr-502	123	5	properly	properly	ADV
ftr-502	123	6	articulated	articulate	VERB
ftr-502	123	7	,	,	PUNCT
ftr-502	123	8	it	it	PRON
ftr-502	123	9	necessarily	necessarily	ADV
ftr-502	123	10	follows	follow	VERB
ftr-502	123	11	they	they	PRON
ftr-502	123	12	will	will	AUX
ftr-502	123	13	be	be	AUX
ftr-502	123	14	treated	treat	VERB
ftr-502	123	15	alike	alike	ADV
ftr-502	123	16	.	.	PUNCT
ftr-502	124	1	in	in	ADP
ftr-502	124	2	a	a	DET
ftr-502	124	3	different	different	ADJ
ftr-502	124	4	,	,	PUNCT
ftr-502	124	5	but	but	CCONJ
ftr-502	124	6	relevant	relevant	ADJ
ftr-502	124	7	,	,	PUNCT
ftr-502	124	8	area	area	NOUN
ftr-502	124	9	of	of	ADP
ftr-502	124	10	the	the	DET
ftr-502	124	11	law	law	NOUN
ftr-502	124	12	,	,	PUNCT
ftr-502	124	13	professor	professor	NOUN
ftr-502	124	14	westen	westen	PROPN
ftr-502	124	15	stated	state	VERB
ftr-502	124	16	:	:	PUNCT
ftr-502	124	17	the	the	DET
ftr-502	124	18	formula	formula	NOUN
ftr-502	124	19	"	"	PUNCT
ftr-502	124	20	people	people	NOUN
ftr-502	124	21	who	who	PRON
ftr-502	124	22	are	be	AUX
ftr-502	124	23	alike	alike	ADJ
ftr-502	124	24	should	should	AUX
ftr-502	124	25	be	be	AUX
ftr-502	124	26	treated	treat	VERB
ftr-502	124	27	alike	alike	ADV
ftr-502	124	28	"	"	PUNCT
ftr-502	124	29	involves	involve	VERB
ftr-502	124	30	two	two	NUM
ftr-502	124	31	components	component	NOUN
ftr-502	124	32	:	:	PUNCT
ftr-502	124	33	(	(	PUNCT
ftr-502	124	34	i	i	NOUN
ftr-502	124	35	)	)	PUNCT
ftr-502	124	36	(	(	PUNCT
ftr-502	124	37	sic	sic	ADJ
ftr-502	124	38	)	)	PUNCT
ftr-502	124	39	a	a	DET
ftr-502	124	40	determination	determination	NOUN
ftr-502	124	41	that	that	SCONJ
ftr-502	124	42	two	two	NUM
ftr-502	124	43	people	people	NOUN
ftr-502	124	44	are	be	AUX
ftr-502	124	45	alike	alike	ADV
ftr-502	124	46	;	;	PUNCT
ftr-502	124	47	and	and	CCONJ
ftr-502	124	48	(	(	PUNCT
ftr-502	124	49	2	2	X
ftr-502	124	50	)	)	PUNCT
ftr-502	124	51	a	a	DET
ftr-502	124	52	moral	moral	ADJ
ftr-502	124	53	judgment	judgment	NOUN
ftr-502	124	54	that	that	SCONJ
ftr-502	124	55	they	they	PRON
ftr-502	124	56	ought	ought	AUX
ftr-502	124	57	to	to	PART
ftr-502	124	58	be	be	AUX
ftr-502	124	59	treated	treat	VERB
ftr-502	124	60	alike	alike	ADV
ftr-502	124	61	.	.	PUNCT
ftr-502	125	1	the	the	DET
ftr-502	125	2	determinative	determinative	ADJ
ftr-502	125	3	component	component	NOUN
ftr-502	125	4	is	be	AUX
ftr-502	125	5	the	the	DET
ftr-502	125	6	first	first	ADJ
ftr-502	125	7	.	.	PUNCT
ftr-502	126	1	once	once	ADV
ftr-502	126	2	one	one	NOUN
ftr-502	126	3	determines	determine	VERB
ftr-502	126	4	that	that	SCONJ
ftr-502	126	5	two	two	NUM
ftr-502	126	6	people	people	NOUN
ftr-502	126	7	are	be	AUX
ftr-502	126	8	alike	alike	ADJ
ftr-502	126	9	for	for	ADP
ftr-502	126	10	purposes	purpose	NOUN
ftr-502	126	11	of	of	ADP
ftr-502	126	12	the	the	DET
ftr-502	126	13	equality	equality	NOUN
ftr-502	126	14	principle	principle	NOUN
ftr-502	126	15	,	,	PUNCT
ftr-502	126	16	one	one	PRON
ftr-502	126	17	knows	know	VERB
ftr-502	126	18	how	how	SCONJ
ftr-502	126	19	they	they	PRON
ftr-502	126	20	ought	ought	AUX
ftr-502	126	21	to	to	PART
ftr-502	126	22	be	be	AUX
ftr-502	126	23	treated	treat	VERB
ftr-502	126	24	.	.	PUNCT
ftr-502	127	1	29	29	NUM
ftr-502	127	2	26	26	NUM
ftr-502	127	3	.	.	PUNCT
ftr-502	128	1	musgrave	musgrave	PROPN
ftr-502	128	2	ii	ii	PROPN
ftr-502	128	3	,	,	PUNCT
ftr-502	128	4	supra	supra	PROPN
ftr-502	128	5	note	note	PROPN
ftr-502	128	6	1	1	NUM
ftr-502	128	7	,	,	PUNCT
ftr-502	128	8	at	at	ADP
ftr-502	128	9	358	358	NUM
ftr-502	128	10	.	.	PUNCT
ftr-502	129	1	27	27	NUM
ftr-502	129	2	.	.	PUNCT
ftr-502	130	1	i	i	PRON
ftr-502	130	2	d.	d.	PROPN
ftr-502	130	3	at	at	ADP
ftr-502	130	4	356	356	NUM
ftr-502	130	5	.	.	PUNCT
ftr-502	131	1	28	28	NUM
ftr-502	131	2	.	.	PUNCT
ftr-502	132	1	there	there	PRON
ftr-502	132	2	has	have	AUX
ftr-502	132	3	been	be	AUX
ftr-502	132	4	a	a	DET
ftr-502	132	5	debate	debate	NOUN
ftr-502	132	6	over	over	ADP
ftr-502	132	7	whether	whether	SCONJ
ftr-502	132	8	equality	equality	NOUN
ftr-502	132	9	has	have	AUX
ftr-502	132	10	any	any	DET
ftr-502	132	11	normative	normative	ADJ
ftr-502	132	12	content	content	NOUN
ftr-502	132	13	in	in	ADP
ftr-502	132	14	the	the	DET
ftr-502	132	15	context	context	NOUN
ftr-502	132	16	of	of	ADP
ftr-502	132	17	the	the	DET
ftr-502	132	18	administration	administration	NOUN
ftr-502	132	19	of	of	ADP
ftr-502	132	20	justice	justice	PROPN
ftr-502	132	21	.	.	PUNCT
ftr-502	133	1	that	that	DET
ftr-502	133	2	discussion	discussion	NOUN
ftr-502	133	3	is	be	AUX
ftr-502	133	4	relevant	relevant	ADJ
ftr-502	133	5	to	to	ADP
ftr-502	133	6	our	our	PRON
ftr-502	133	7	analysis	analysis	NOUN
ftr-502	133	8	.	.	PUNCT
ftr-502	134	1	see	see	VERB
ftr-502	134	2	,	,	PUNCT
ftr-502	134	3	e.g.	e.g.	ADV
ftr-502	134	4	,	,	PUNCT
ftr-502	134	5	peter	peter	PROPN
ftr-502	134	6	westen	westen	VERB
ftr-502	134	7	,	,	PUNCT
ftr-502	134	8	the	the	DET
ftr-502	134	9	empty	empty	ADJ
ftr-502	134	10	idea	idea	NOUN
ftr-502	134	11	of	of	ADP
ftr-502	134	12	equality	equality	NOUN
ftr-502	134	13	,	,	PUNCT
ftr-502	134	14	95	95	NUM
ftr-502	134	15	harv	harv	NOUN
ftr-502	134	16	.	.	PUNCT
ftr-502	135	1	l.	l.	PROPN
ftr-502	135	2	rev	rev	PROPN
ftr-502	135	3	.	.	PROPN
ftr-502	135	4	537	537	NUM
ftr-502	135	5	(	(	PUNCT
ftr-502	135	6	1982	1982	NUM
ftr-502	135	7	)	)	PUNCT
ftr-502	135	8	;	;	PUNCT
ftr-502	135	9	erwin	erwin	PROPN
ftr-502	135	10	chemerinsky	chemerinsky	PROPN
ftr-502	135	11	,	,	PUNCT
ftr-502	135	12	in	in	ADP
ftr-502	135	13	defense	defense	NOUN
ftr-502	135	14	of	of	ADP
ftr-502	135	15	equality	equality	NOUN
ftr-502	135	16	:	:	PUNCT
ftr-502	135	17	a	a	DET
ftr-502	135	18	reply	reply	NOUN
ftr-502	135	19	to	to	ADP
ftr-502	135	20	professor	professor	NOUN
ftr-502	135	21	westen	westen	NOUN
ftr-502	135	22	,	,	PUNCT
ftr-502	135	23	81	81	NUM
ftr-502	135	24	mich	mich	PROPN
ftr-502	135	25	.	.	PUNCT
ftr-502	136	1	l.	l.	PROPN
ftr-502	136	2	rev	rev	PROPN
ftr-502	136	3	.	.	PROPN
ftr-502	136	4	575	575	NUM
ftr-502	136	5	(	(	PUNCT
ftr-502	136	6	1983	1983	NUM
ftr-502	136	7	)	)	PUNCT
ftr-502	136	8	;	;	PUNCT
ftr-502	136	9	anthony	anthony	PROPN
ftr-502	136	10	d'amato	d'amato	PROPN
ftr-502	136	11	,	,	PUNCT
ftr-502	136	12	comment	comment	NOUN
ftr-502	136	13	:	:	PUNCT
ftr-502	136	14	is	be	AUX
ftr-502	136	15	equality	equality	NOUN
ftr-502	136	16	a	a	DET
ftr-502	136	17	totally	totally	ADV
ftr-502	136	18	empty	empty	ADJ
ftr-502	136	19	idea	idea	NOUN
ftr-502	136	20	,	,	PUNCT
ftr-502	136	21	81	81	NUM
ftr-502	136	22	mich	mich	PROPN
ftr-502	136	23	.	.	PUNCT
ftr-502	137	1	l.	l.	PROPN
ftr-502	137	2	rev	rev	PROPN
ftr-502	137	3	.	.	PROPN
ftr-502	138	1	600	600	NUM
ftr-502	138	2	(	(	PUNCT
ftr-502	138	3	1983	1983	NUM
ftr-502	138	4	)	)	PUNCT
ftr-502	138	5	;	;	PUNCT
ftr-502	138	6	kenneth	kenneth	PROPN
ftr-502	138	7	l.	l.	PROPN
ftr-502	138	8	karst	karst	PROPN
ftr-502	138	9	,	,	PUNCT
ftr-502	138	10	why	why	SCONJ
ftr-502	138	11	equality	equality	NOUN
ftr-502	138	12	matters	matter	VERB
ftr-502	138	13	,	,	PUNCT
ftr-502	138	14	17	17	NUM
ftr-502	138	15	ga	ga	PROPN
ftr-502	138	16	.	.	PUNCT
ftr-502	138	17	l.	l.	PROPN
ftr-502	138	18	rev	rev	PROPN
ftr-502	138	19	.	.	PROPN
ftr-502	138	20	245	245	NUM
ftr-502	138	21	(	(	PUNCT
ftr-502	138	22	1983	1983	NUM
ftr-502	138	23	)	)	PUNCT
ftr-502	138	24	;	;	PUNCT
ftr-502	138	25	kenneth	kenneth	PROPN
ftr-502	138	26	w.	w.	PROPN
ftr-502	138	27	simons	simons	PROPN
ftr-502	138	28	,	,	PUNCT
ftr-502	138	29	equality	equality	NOUN
ftr-502	138	30	as	as	ADP
ftr-502	138	31	a	a	DET
ftr-502	138	32	comparative	comparative	ADJ
ftr-502	138	33	right	right	NOUN
ftr-502	138	34	,	,	PUNCT
ftr-502	138	35	65	65	NUM
ftr-502	138	36	b.u.l	b.u.l	NOUN
ftr-502	138	37	.	.	PUNCT
ftr-502	138	38	rev	rev	PROPN
ftr-502	138	39	.	.	PROPN
ftr-502	138	40	387	387	NUM
ftr-502	138	41	(	(	PUNCT
ftr-502	138	42	1985	1985	NUM
ftr-502	138	43	)	)	PUNCT
ftr-502	138	44	.	.	PUNCT
ftr-502	139	1	29	29	NUM
ftr-502	139	2	.	.	X
ftr-502	139	3	westen	westen	VERB
ftr-502	139	4	,	,	PUNCT
ftr-502	139	5	supra	supra	PROPN
ftr-502	139	6	note	note	PROPN
ftr-502	139	7	28	28	NUM
ftr-502	139	8	,	,	PUNCT
ftr-502	139	9	at	at	ADP
ftr-502	139	10	543	543	NUM
ftr-502	139	11	.	.	PUNCT
ftr-502	140	1	[	[	X
ftr-502	140	2	vol	vol	NOUN
ftr-502	140	3	1:10	1:10	NUM
ftr-502	140	4	horizontal	horizontal	ADJ
ftr-502	140	5	and	and	CCONJ
ftr-502	140	6	vertical	vertical	ADJ
ftr-502	140	7	equity	equity	NOUN
ftr-502	140	8	the	the	DET
ftr-502	140	9	first	first	ADJ
ftr-502	140	10	component	component	NOUN
ftr-502	140	11	is	be	AUX
ftr-502	140	12	satisfied	satisfied	ADJ
ftr-502	140	13	in	in	ADP
ftr-502	140	14	the	the	DET
ftr-502	140	15	context	context	NOUN
ftr-502	140	16	of	of	ADP
ftr-502	140	17	taxation	taxation	NOUN
ftr-502	140	18	by	by	ADP
ftr-502	140	19	a	a	DET
ftr-502	140	20	selection	selection	NOUN
ftr-502	140	21	and	and	CCONJ
ftr-502	140	22	definition	definition	NOUN
ftr-502	140	23	of	of	ADP
ftr-502	140	24	a	a	DET
ftr-502	140	25	tax	tax	NOUN
ftr-502	140	26	base	base	NOUN
ftr-502	140	27	.	.	PUNCT
ftr-502	141	1	thus	thus	ADV
ftr-502	141	2	,	,	PUNCT
ftr-502	141	3	with	with	ADP
ftr-502	141	4	respect	respect	NOUN
ftr-502	141	5	to	to	ADP
ftr-502	141	6	he	he	PRON
ftr-502	141	7	,	,	PUNCT
ftr-502	141	8	once	once	SCONJ
ftr-502	141	9	one	one	PRON
ftr-502	141	10	has	have	AUX
ftr-502	141	11	decided	decide	VERB
ftr-502	141	12	on	on	ADP
ftr-502	141	13	the	the	DET
ftr-502	141	14	tax	tax	NOUN
ftr-502	141	15	base	base	NOUN
ftr-502	141	16	(	(	PUNCT
ftr-502	141	17	say	say	INTJ
ftr-502	141	18	,	,	PUNCT
ftr-502	141	19	income	income	NOUN
ftr-502	141	20	)	)	PUNCT
ftr-502	141	21	,	,	PUNCT
ftr-502	141	22	then	then	ADV
ftr-502	141	23	all	all	PRON
ftr-502	141	24	that	that	PRON
ftr-502	141	25	is	be	AUX
ftr-502	141	26	required	require	VERB
ftr-502	141	27	is	be	AUX
ftr-502	141	28	a	a	DET
ftr-502	141	29	definition	definition	NOUN
ftr-502	141	30	of	of	ADP
ftr-502	141	31	income.30	income.30	NOUN
ftr-502	141	32	however	however	ADV
ftr-502	141	33	,	,	PUNCT
ftr-502	141	34	once	once	SCONJ
ftr-502	141	35	income	income	NOUN
ftr-502	141	36	is	be	AUX
ftr-502	141	37	defined	define	VERB
ftr-502	141	38	,	,	PUNCT
ftr-502	141	39	those	those	PRON
ftr-502	141	40	with	with	ADP
ftr-502	141	41	equal	equal	ADJ
ftr-502	141	42	amounts	amount	NOUN
ftr-502	141	43	of	of	ADP
ftr-502	141	44	income	income	NOUN
ftr-502	141	45	will	will	AUX
ftr-502	141	46	,	,	PUNCT
ftr-502	141	47	by	by	ADP
ftr-502	141	48	definition	definition	NOUN
ftr-502	141	49	,	,	PUNCT
ftr-502	141	50	be	be	AUX
ftr-502	141	51	taxed	tax	VERB
ftr-502	141	52	equally	equally	ADV
ftr-502	141	53	.	.	PUNCT
ftr-502	142	1	if	if	SCONJ
ftr-502	142	2	a	a	DET
ftr-502	142	3	particular	particular	ADJ
ftr-502	142	4	item	item	NOUN
ftr-502	142	5	which	which	PRON
ftr-502	142	6	constitutes	constitute	VERB
ftr-502	142	7	"	"	PUNCT
ftr-502	142	8	income	income	NOUN
ftr-502	142	9	"	"	PUNCT
ftr-502	142	10	is	be	AUX
ftr-502	142	11	not	not	PART
ftr-502	142	12	taxed	tax	VERB
ftr-502	142	13	or	or	CCONJ
ftr-502	142	14	a	a	DET
ftr-502	142	15	consumption	consumption	NOUN
ftr-502	142	16	cost	cost	NOUN
ftr-502	142	17	is	be	AUX
ftr-502	142	18	allowed	allow	VERB
ftr-502	142	19	to	to	PART
ftr-502	142	20	be	be	AUX
ftr-502	142	21	deducted	deduct	VERB
ftr-502	142	22	,	,	PUNCT
ftr-502	142	23	we	we	PRON
ftr-502	142	24	know	know	VERB
ftr-502	142	25	that	that	SCONJ
ftr-502	142	26	the	the	DET
ftr-502	142	27	provision	provision	NOUN
ftr-502	142	28	is	be	AUX
ftr-502	142	29	"	"	PUNCT
ftr-502	142	30	bad	bad	ADJ
ftr-502	142	31	"	"	PUNCT
ftr-502	142	32	and	and	CCONJ
ftr-502	142	33	applying	apply	VERB
ftr-502	142	34	he	he	PRON
ftr-502	142	35	adds	add	VERB
ftr-502	142	36	nothing	nothing	PRON
ftr-502	142	37	to	to	ADP
ftr-502	142	38	that	that	DET
ftr-502	142	39	analysis	analysis	NOUN
ftr-502	142	40	.	.	PUNCT
ftr-502	143	1	musgrave	musgrave	PROPN
ftr-502	143	2	resorts	resort	NOUN
ftr-502	143	3	to	to	ADP
ftr-502	143	4	external	external	ADJ
ftr-502	143	5	resources	resource	NOUN
ftr-502	143	6	to	to	PART
ftr-502	143	7	support	support	VERB
ftr-502	143	8	his	his	PRON
ftr-502	143	9	assertion	assertion	NOUN
ftr-502	143	10	of	of	ADP
ftr-502	143	11	the	the	DET
ftr-502	143	12	independence	independence	NOUN
ftr-502	143	13	of	of	ADP
ftr-502	143	14	he	he	PRON
ftr-502	143	15	.	.	PUNCT
ftr-502	144	1	for	for	ADP
ftr-502	144	2	example	example	NOUN
ftr-502	144	3	,	,	PUNCT
ftr-502	144	4	he	he	PRON
ftr-502	144	5	refers	refer	VERB
ftr-502	144	6	to	to	ADP
ftr-502	144	7	the	the	DET
ftr-502	144	8	fact	fact	NOUN
ftr-502	144	9	that	that	SCONJ
ftr-502	144	10	it	it	PRON
ftr-502	144	11	reflects	reflect	VERB
ftr-502	144	12	"	"	PUNCT
ftr-502	144	13	a	a	DET
ftr-502	144	14	basic	basic	ADJ
ftr-502	144	15	premise	premise	NOUN
ftr-502	144	16	of	of	ADP
ftr-502	144	17	social	social	ADJ
ftr-502	144	18	mores"31	mores"31	PROPN
ftr-502	144	19	and	and	CCONJ
ftr-502	144	20	is	be	AUX
ftr-502	144	21	"	"	PUNCT
ftr-502	144	22	almost	almost	ADV
ftr-502	144	23	universally	universally	ADV
ftr-502	144	24	accepted	accept	VERB
ftr-502	144	25	.	.	PUNCT
ftr-502	144	26	"	"	PUNCT
ftr-502	145	1	32	32	NUM
ftr-502	145	2	and	and	CCONJ
ftr-502	145	3	,	,	PUNCT
ftr-502	145	4	in	in	ADP
ftr-502	145	5	his	his	PRON
ftr-502	145	6	assertion	assertion	NOUN
ftr-502	145	7	that	that	SCONJ
ftr-502	145	8	it	it	PRON
ftr-502	145	9	is	be	AUX
ftr-502	145	10	necessary	necessary	ADJ
ftr-502	145	11	to	to	PART
ftr-502	145	12	conceive	conceive	VERB
ftr-502	145	13	of	of	ADP
ftr-502	145	14	a	a	DET
ftr-502	145	15	"	"	PUNCT
ftr-502	145	16	meta	meta	ADJ
ftr-502	145	17	principle	principle	NOUN
ftr-502	145	18	"	"	PUNCT
ftr-502	145	19	by	by	ADP
ftr-502	145	20	which	which	PRON
ftr-502	145	21	trade	trade	NOUN
ftr-502	145	22	-	-	PUNCT
ftr-502	145	23	offs	off	NOUN
ftr-502	145	24	between	between	ADP
ftr-502	145	25	ve	ve	VERB
ftr-502	145	26	and	and	CCONJ
ftr-502	145	27	he	he	PRON
ftr-502	145	28	may	may	AUX
ftr-502	145	29	be	be	AUX
ftr-502	145	30	weighed	weigh	VERB
ftr-502	145	31	in	in	ADP
ftr-502	145	32	assessing	assess	VERB
ftr-502	145	33	a	a	DET
ftr-502	145	34	particular	particular	ADJ
ftr-502	145	35	tax	tax	NOUN
ftr-502	145	36	revision	revision	NOUN
ftr-502	145	37	,	,	PUNCT
ftr-502	145	38	he	he	PRON
ftr-502	145	39	relies	rely	VERB
ftr-502	145	40	on	on	ADP
ftr-502	145	41	"	"	PUNCT
ftr-502	145	42	the	the	DET
ftr-502	145	43	public	public	NOUN
ftr-502	145	44	's	's	PART
ftr-502	145	45	sense	sense	NOUN
ftr-502	145	46	of	of	ADP
ftr-502	145	47	equity	equity	NOUN
ftr-502	145	48	.	.	PUNCT
ftr-502	146	1	"33	"33	PROPN
ftr-502	147	1	we	we	PRON
ftr-502	147	2	do	do	AUX
ftr-502	147	3	not	not	PART
ftr-502	147	4	imply	imply	VERB
ftr-502	147	5	that	that	SCONJ
ftr-502	147	6	musgrave	musgrave	PROPN
ftr-502	147	7	is	be	AUX
ftr-502	147	8	inappropriately	inappropriately	ADV
ftr-502	147	9	calling	call	VERB
ftr-502	147	10	on	on	ADP
ftr-502	147	11	these	these	DET
ftr-502	147	12	principles	principle	NOUN
ftr-502	147	13	to	to	PART
ftr-502	147	14	justify	justify	VERB
ftr-502	147	15	he	he	PRON
ftr-502	147	16	.	.	PUNCT
ftr-502	148	1	we	we	PRON
ftr-502	148	2	only	only	ADV
ftr-502	148	3	point	point	VERB
ftr-502	148	4	out	out	ADP
ftr-502	148	5	that	that	SCONJ
ftr-502	148	6	in	in	ADP
ftr-502	148	7	this	this	DET
ftr-502	148	8	process	process	NOUN
ftr-502	148	9	,	,	PUNCT
ftr-502	148	10	he	he	PRON
ftr-502	148	11	is	be	AUX
ftr-502	148	12	doing	do	VERB
ftr-502	148	13	exactly	exactly	ADV
ftr-502	148	14	what	what	PRON
ftr-502	148	15	both	both	CCONJ
ftr-502	148	16	he	he	PRON
ftr-502	148	17	and	and	CCONJ
ftr-502	148	18	kaplow	kaplow	VERB
ftr-502	148	19	do	do	AUX
ftr-502	148	20	in	in	ADP
ftr-502	148	21	asserting	assert	VERB
ftr-502	148	22	a	a	DET
ftr-502	148	23	normative	normative	ADJ
ftr-502	148	24	content	content	NOUN
ftr-502	148	25	for	for	ADP
ftr-502	148	26	ve	ve	PROPN
ftr-502	148	27	.	.	PUNCT
ftr-502	149	1	in	in	ADP
ftr-502	149	2	summary	summary	NOUN
ftr-502	149	3	,	,	PUNCT
ftr-502	149	4	we	we	PRON
ftr-502	149	5	believe	believe	VERB
ftr-502	149	6	that	that	SCONJ
ftr-502	149	7	musgravelkaplow	musgravelkaplow	PROPN
ftr-502	149	8	exchange	exchange	NOUN
ftr-502	149	9	reveals	reveal	VERB
ftr-502	149	10	the	the	DET
ftr-502	149	11	following	follow	VERB
ftr-502	149	12	:	:	PUNCT
ftr-502	149	13	(	(	PUNCT
ftr-502	149	14	1	1	X
ftr-502	149	15	)	)	PUNCT
ftr-502	149	16	musgrave	musgrave	NOUN
ftr-502	149	17	in	in	ADP
ftr-502	149	18	1959	1959	NUM
ftr-502	149	19	demonstrated	demonstrate	VERB
ftr-502	149	20	that	that	SCONJ
ftr-502	149	21	there	there	PRON
ftr-502	149	22	is	be	VERB
ftr-502	149	23	no	no	DET
ftr-502	149	24	independent	independent	ADJ
ftr-502	149	25	content	content	NOUN
ftr-502	149	26	to	to	PART
ftr-502	149	27	ve	ve	VERB
ftr-502	149	28	and	and	CCONJ
ftr-502	149	29	resort	resort	NOUN
ftr-502	149	30	must	must	AUX
ftr-502	149	31	be	be	AUX
ftr-502	149	32	had	have	VERB
ftr-502	149	33	to	to	ADP
ftr-502	149	34	economic	economic	ADJ
ftr-502	149	35	assumptions	assumption	NOUN
ftr-502	149	36	and	and	CCONJ
ftr-502	149	37	a	a	DET
ftr-502	149	38	theory	theory	NOUN
ftr-502	149	39	of	of	ADP
ftr-502	149	40	justice	justice	NOUN
ftr-502	149	41	to	to	PART
ftr-502	149	42	provide	provide	VERB
ftr-502	149	43	that	that	DET
ftr-502	149	44	content	content	NOUN
ftr-502	149	45	;	;	PUNCT
ftr-502	149	46	(	(	PUNCT
ftr-502	149	47	2	2	X
ftr-502	149	48	)	)	PUNCT
ftr-502	149	49	we	we	PRON
ftr-502	149	50	read	read	VERB
ftr-502	149	51	kaplow	kaplow	NOUN
ftr-502	149	52	as	as	ADP
ftr-502	149	53	agreeing	agree	VERB
ftr-502	149	54	with	with	ADP
ftr-502	149	55	that	that	DET
ftr-502	149	56	view	view	NOUN
ftr-502	149	57	and	and	CCONJ
ftr-502	149	58	he	he	PRON
ftr-502	149	59	,	,	PUNCT
ftr-502	149	60	in	in	ADP
ftr-502	149	61	fact	fact	NOUN
ftr-502	149	62	,	,	PUNCT
ftr-502	149	63	does	do	AUX
ftr-502	149	64	infuse	infuse	VERB
ftr-502	149	65	ve	ve	NOUN
ftr-502	149	66	with	with	ADP
ftr-502	149	67	just	just	ADV
ftr-502	149	68	such	such	ADJ
ftr-502	149	69	content	content	NOUN
ftr-502	149	70	;	;	PUNCT
ftr-502	149	71	and	and	CCONJ
ftr-502	149	72	(	(	PUNCT
ftr-502	149	73	3	3	X
ftr-502	149	74	)	)	PUNCT
ftr-502	149	75	given	give	VERB
ftr-502	149	76	kaplow	kaplow	PROPN
ftr-502	149	77	's	's	PART
ftr-502	149	78	now	now	ADV
ftr-502	149	79	content	content	NOUN
ftr-502	149	80	-	-	PUNCT
ftr-502	149	81	infused	infuse	VERB
ftr-502	149	82	ve	ve	NOUN
ftr-502	149	83	,	,	PUNCT
ftr-502	149	84	he	he	PRON
ftr-502	149	85	has	have	AUX
ftr-502	149	86	demonstrated	demonstrate	VERB
ftr-502	149	87	(	(	PUNCT
ftr-502	149	88	and	and	CCONJ
ftr-502	149	89	musgrave	musgrave	PROPN
ftr-502	149	90	agrees	agree	VERB
ftr-502	149	91	in	in	ADP
ftr-502	149	92	an	an	DET
ftr-502	149	93	ideal	ideal	ADJ
ftr-502	149	94	world	world	NOUN
ftr-502	149	95	)	)	PUNCT
ftr-502	149	96	that	that	SCONJ
ftr-502	149	97	he	he	PRON
ftr-502	149	98	is	be	AUX
ftr-502	149	99	subsumed	subsume	VERB
ftr-502	149	100	within	within	ADP
ftr-502	149	101	it	it	PRON
ftr-502	149	102	and	and	CCONJ
ftr-502	149	103	has	have	VERB
ftr-502	149	104	no	no	DET
ftr-502	149	105	independent	independent	ADJ
ftr-502	149	106	normative	normative	ADJ
ftr-502	149	107	content	content	NOUN
ftr-502	149	108	for	for	ADP
ftr-502	149	109	us	we	PRON
ftr-502	149	110	,	,	PUNCT
ftr-502	149	111	however	however	ADV
ftr-502	149	112	,	,	PUNCT
ftr-502	149	113	both	both	CCONJ
ftr-502	149	114	he	he	PRON
ftr-502	149	115	and	and	CCONJ
ftr-502	149	116	ve	ve	AUX
ftr-502	149	117	at	at	ADV
ftr-502	149	118	best	well	ADV
ftr-502	149	119	become	become	VERB
ftr-502	149	120	surrogates	surrogate	NOUN
ftr-502	149	121	to	to	PART
ftr-502	149	122	describe	describe	VERB
ftr-502	149	123	consistency	consistency	NOUN
ftr-502	149	124	with	with	ADP
ftr-502	149	125	or	or	CCONJ
ftr-502	149	126	departures	departure	NOUN
ftr-502	149	127	from	from	ADP
ftr-502	149	128	the	the	DET
ftr-502	149	129	underlying	underlie	VERB
ftr-502	149	130	decisions	decision	NOUN
ftr-502	149	131	about	about	ADP
ftr-502	149	132	the	the	DET
ftr-502	149	133	tax	tax	NOUN
ftr-502	149	134	base	base	NOUN
ftr-502	149	135	and	and	CCONJ
ftr-502	149	136	rate	rate	NOUN
ftr-502	149	137	structure	structure	NOUN
ftr-502	149	138	.	.	PUNCT
ftr-502	150	1	the	the	DET
ftr-502	150	2	question	question	NOUN
ftr-502	150	3	is	be	AUX
ftr-502	150	4	whether	whether	SCONJ
ftr-502	150	5	they	they	PRON
ftr-502	150	6	are	be	AUX
ftr-502	150	7	useful	useful	ADJ
ftr-502	150	8	surrogates	surrogate	NOUN
ftr-502	150	9	or	or	CCONJ
ftr-502	150	10	whether	whether	SCONJ
ftr-502	150	11	they	they	PRON
ftr-502	150	12	confuse	confuse	VERB
ftr-502	150	13	or	or	CCONJ
ftr-502	150	14	obscure	obscure	VERB
ftr-502	150	15	the	the	DET
ftr-502	150	16	real	real	ADJ
ftr-502	150	17	issues	issue	NOUN
ftr-502	150	18	that	that	PRON
ftr-502	150	19	should	should	AUX
ftr-502	150	20	be	be	AUX
ftr-502	150	21	addressed	address	VERB
ftr-502	150	22	in	in	ADP
ftr-502	150	23	assessing	assess	VERB
ftr-502	150	24	proposed	propose	VERB
ftr-502	150	25	or	or	CCONJ
ftr-502	150	26	actual	actual	ADJ
ftr-502	150	27	changes	change	NOUN
ftr-502	150	28	in	in	ADP
ftr-502	150	29	tax	tax	NOUN
ftr-502	150	30	structure	structure	NOUN
ftr-502	150	31	.	.	PUNCT
ftr-502	151	1	we	we	PRON
ftr-502	151	2	address	address	VERB
ftr-502	151	3	those	those	DET
ftr-502	151	4	issues	issue	NOUN
ftr-502	151	5	in	in	ADP
ftr-502	151	6	iii	iii	NOUN
ftr-502	151	7	,	,	PUNCT
ftr-502	151	8	below	below	ADV
ftr-502	151	9	.	.	PUNCT
ftr-502	152	1	but	but	CCONJ
ftr-502	152	2	fi	fi	NOUN
ftr-502	152	3	-	-	NOUN
ftr-502	152	4	st	st	NOUN
ftr-502	152	5	we	we	PRON
ftr-502	152	6	turn	turn	VERB
ftr-502	152	7	to	to	ADP
ftr-502	152	8	the	the	DET
ftr-502	152	9	indexes	index	NOUN
ftr-502	152	10	of	of	ADP
ftr-502	152	11	he	he	PRON
ftr-502	152	12	discussed	discuss	VERB
ftr-502	152	13	by	by	ADP
ftr-502	152	14	kaplow	kaplow	NOUN
ftr-502	152	15	and	and	CCONJ
ftr-502	152	16	musgrave	musgrave	PROPN
ftr-502	152	17	.	.	PROPN
ftr-502	153	1	30	30	NUM
ftr-502	153	2	.	.	PUNCT
ftr-502	154	1	musgrave	musgrave	PROPN
ftr-502	154	2	,	,	PUNCT
ftr-502	154	3	supra	supra	PROPN
ftr-502	154	4	note	note	NOUN
ftr-502	154	5	3	3	NUM
ftr-502	154	6	,	,	PUNCT
ftr-502	154	7	at	at	ADP
ftr-502	154	8	161	161	NUM
ftr-502	154	9	.	.	PUNCT
ftr-502	154	10	31	31	NUM
ftr-502	154	11	.	.	PUNCT
ftr-502	155	1	musgrave	musgrave	PROPN
ftr-502	155	2	11	11	NUM
ftr-502	155	3	,	,	PUNCT
ftr-502	155	4	supra	supra	NOUN
ftr-502	155	5	note	note	NOUN
ftr-502	155	6	1	1	NUM
ftr-502	155	7	,	,	PUNCT
ftr-502	155	8	at	at	ADP
ftr-502	155	9	355	355	NUM
ftr-502	155	10	.	.	PUNCT
ftr-502	156	1	32	32	NUM
ftr-502	156	2	.	.	PUNCT
ftr-502	157	1	i	i	PRON
ftr-502	157	2	d.	d.	PROPN
ftr-502	157	3	at	at	ADP
ftr-502	157	4	356	356	NUM
ftr-502	157	5	.	.	PUNCT
ftr-502	158	1	33	33	NUM
ftr-502	158	2	.	.	PUNCT
ftr-502	159	1	i	i	PRON
ftr-502	159	2	d.	d.	PROPN
ftr-502	159	3	at	at	ADP
ftr-502	159	4	358	358	NUM
ftr-502	159	5	.	.	PUNCT
ftr-502	160	1	19931	19931	NUM
ftr-502	160	2	florida	florida	PROPN
ftr-502	160	3	tax	tax	PROPN
ftr-502	160	4	review	review	PROPN
ftr-502	160	5	ii	ii	PROPN
ftr-502	160	6	.	.	PUNCT
ftr-502	161	1	measurement	measurement	PROPN
ftr-502	161	2	issues	issue	NOUN
ftr-502	161	3	a.	a.	VERB
ftr-502	161	4	the	the	DET
ftr-502	161	5	kaplow	kaplow	PROPN
ftr-502	161	6	/	/	SYM
ftr-502	161	7	musgrave	musgrave	PROPN
ftr-502	161	8	exchange	exchange	PROPN
ftr-502	161	9	if	if	SCONJ
ftr-502	161	10	one	one	PRON
ftr-502	161	11	agrees	agree	VERB
ftr-502	161	12	with	with	ADP
ftr-502	161	13	our	our	PRON
ftr-502	161	14	conceptual	conceptual	ADJ
ftr-502	161	15	analysis	analysis	NOUN
ftr-502	161	16	,	,	PUNCT
ftr-502	161	17	it	it	PRON
ftr-502	161	18	follows	follow	VERB
ftr-502	161	19	that	that	SCONJ
ftr-502	161	20	any	any	DET
ftr-502	161	21	attempt	attempt	NOUN
ftr-502	161	22	to	to	PART
ftr-502	161	23	develop	develop	VERB
ftr-502	161	24	an	an	DET
ftr-502	161	25	index	index	NOUN
ftr-502	161	26	to	to	PART
ftr-502	161	27	measure	measure	VERB
ftr-502	161	28	the	the	DET
ftr-502	161	29	extent	extent	NOUN
ftr-502	161	30	to	to	PART
ftr-502	161	31	which	which	PRON
ftr-502	161	32	a	a	DET
ftr-502	161	33	tax	tax	NOUN
ftr-502	161	34	change	change	NOUN
ftr-502	161	35	violates	violate	VERB
ftr-502	161	36	he	he	PRON
ftr-502	161	37	or	or	CCONJ
ftr-502	161	38	ve	ve	AUX
ftr-502	161	39	is	be	AUX
ftr-502	161	40	futile	futile	ADJ
ftr-502	161	41	.	.	PUNCT
ftr-502	162	1	however	however	ADV
ftr-502	162	2	,	,	PUNCT
ftr-502	162	3	economists	economist	NOUN
ftr-502	162	4	,	,	PUNCT
ftr-502	162	5	including	include	VERB
ftr-502	162	6	musgrave	musgrave	PROPN
ftr-502	162	7	,	,	PUNCT
ftr-502	162	8	4	4	NUM
ftr-502	162	9	have	have	AUX
ftr-502	162	10	sought	seek	VERB
ftr-502	162	11	to	to	PART
ftr-502	162	12	develop	develop	VERB
ftr-502	162	13	such	such	ADJ
ftr-502	162	14	indexes	index	NOUN
ftr-502	162	15	.	.	PUNCT
ftr-502	163	1	kaplow	kaplow	NOUN
ftr-502	163	2	asserts	assert	VERB
ftr-502	163	3	that	that	SCONJ
ftr-502	163	4	the	the	DET
ftr-502	163	5	inadequacies	inadequacy	NOUN
ftr-502	163	6	of	of	ADP
ftr-502	163	7	he	he	PRON
ftr-502	163	8	as	as	ADP
ftr-502	163	9	an	an	DET
ftr-502	163	10	independent	independent	ADJ
ftr-502	163	11	normative	normative	ADJ
ftr-502	163	12	concept	concept	NOUN
ftr-502	163	13	become	become	VERB
ftr-502	163	14	apparent	apparent	ADJ
ftr-502	163	15	when	when	SCONJ
ftr-502	163	16	one	one	PRON
ftr-502	163	17	seeks	seek	VERB
ftr-502	163	18	to	to	PART
ftr-502	163	19	measure	measure	VERB
ftr-502	163	20	it	it	PRON
ftr-502	163	21	.	.	PUNCT
ftr-502	164	1	he	he	PRON
ftr-502	164	2	states	state	VERB
ftr-502	164	3	that	that	SCONJ
ftr-502	164	4	two	two	NUM
ftr-502	164	5	major	major	ADJ
ftr-502	164	6	problems	problem	NOUN
ftr-502	164	7	exist	exist	VERB
ftr-502	164	8	.	.	PUNCT
ftr-502	165	1	first	first	ADV
ftr-502	165	2	,	,	PUNCT
ftr-502	165	3	unless	unless	SCONJ
ftr-502	165	4	he	he	PRON
ftr-502	165	5	is	be	AUX
ftr-502	165	6	viewed	view	VERB
ftr-502	165	7	as	as	ADP
ftr-502	165	8	an	an	DET
ftr-502	165	9	absolute	absolute	ADJ
ftr-502	165	10	constraint	constraint	NOUN
ftr-502	165	11	,	,	PUNCT
ftr-502	165	12	it	it	PRON
ftr-502	165	13	is	be	AUX
ftr-502	165	14	necessary	necessary	ADJ
ftr-502	165	15	to	to	PART
ftr-502	165	16	assign	assign	VERB
ftr-502	165	17	some	some	DET
ftr-502	165	18	measure	measure	NOUN
ftr-502	165	19	of	of	ADP
ftr-502	165	20	the	the	DET
ftr-502	165	21	degree	degree	NOUN
ftr-502	165	22	to	to	PART
ftr-502	165	23	which	which	PRON
ftr-502	165	24	it	it	PRON
ftr-502	165	25	is	be	AUX
ftr-502	165	26	violated.35	violated.35	NOUN
ftr-502	165	27	second	second	ADJ
ftr-502	165	28	,	,	PUNCT
ftr-502	165	29	since	since	SCONJ
ftr-502	165	30	by	by	ADP
ftr-502	165	31	definition	definition	NOUN
ftr-502	165	32	he	he	PRON
ftr-502	165	33	applies	apply	VERB
ftr-502	165	34	only	only	ADV
ftr-502	165	35	to	to	PART
ftr-502	165	36	equals	equal	VERB
ftr-502	165	37	,	,	PUNCT
ftr-502	165	38	it	it	PRON
ftr-502	165	39	does	do	AUX
ftr-502	165	40	not	not	PART
ftr-502	165	41	address	address	VERB
ftr-502	165	42	individuals	individual	NOUN
ftr-502	165	43	whose	whose	DET
ftr-502	165	44	positions	position	NOUN
ftr-502	165	45	initially	initially	ADV
ftr-502	165	46	differ.36	differ.36	VERB
ftr-502	165	47	thus	thus	ADV
ftr-502	165	48	,	,	PUNCT
ftr-502	165	49	kaplow	kaplow	NOUN
ftr-502	165	50	observes	observe	NOUN
ftr-502	165	51	,	,	PUNCT
ftr-502	165	52	that	that	SCONJ
ftr-502	165	53	"	"	PUNCT
ftr-502	165	54	even	even	ADV
ftr-502	165	55	an	an	DET
ftr-502	165	56	infinitesimal	infinitesimal	ADJ
ftr-502	165	57	difference	difference	NOUN
ftr-502	165	58	in	in	ADP
ftr-502	165	59	treatment	treatment	NOUN
ftr-502	165	60	beyond	beyond	ADP
ftr-502	165	61	whatever	whatever	DET
ftr-502	165	62	range	range	NOUN
ftr-502	165	63	is	be	AUX
ftr-502	165	64	deemed	deem	VERB
ftr-502	165	65	'	'	PUNCT
ftr-502	165	66	equal	equal	ADJ
ftr-502	165	67	treatment	treatment	NOUN
ftr-502	165	68	'	'	PUNCT
ftr-502	165	69	counts	count	NOUN
ftr-502	165	70	as	as	ADP
ftr-502	165	71	a	a	DET
ftr-502	165	72	violation	violation	NOUN
ftr-502	165	73	,	,	PUNCT
ftr-502	165	74	while	while	SCONJ
ftr-502	165	75	further	further	ADJ
ftr-502	165	76	deviations	deviation	NOUN
ftr-502	165	77	,	,	PUNCT
ftr-502	165	78	no	no	ADV
ftr-502	165	79	matter	matter	ADV
ftr-502	165	80	how	how	SCONJ
ftr-502	165	81	significant	significant	ADJ
ftr-502	165	82	,	,	PUNCT
ftr-502	165	83	are	be	AUX
ftr-502	165	84	ignored	ignore	VERB
ftr-502	165	85	.	.	PUNCT
ftr-502	166	1	"37	"37	PROPN
ftr-502	166	2	kaplow	kaplow	NOUN
ftr-502	166	3	analyzes	analyze	VERB
ftr-502	166	4	the	the	DET
ftr-502	166	5	efforts	effort	NOUN
ftr-502	166	6	of	of	ADP
ftr-502	166	7	investigators	investigator	NOUN
ftr-502	166	8	who	who	PRON
ftr-502	166	9	have	have	AUX
ftr-502	166	10	sought	seek	VERB
ftr-502	166	11	to	to	PART
ftr-502	166	12	deal	deal	VERB
ftr-502	166	13	with	with	ADP
ftr-502	166	14	these	these	DET
ftr-502	166	15	problems	problem	NOUN
ftr-502	166	16	by	by	ADP
ftr-502	166	17	measuring	measure	VERB
ftr-502	166	18	changes	change	NOUN
ftr-502	166	19	in	in	ADP
ftr-502	166	20	he	he	PRON
ftr-502	166	21	.	.	PUNCT
ftr-502	167	1	he	he	PRON
ftr-502	167	2	states	state	VERB
ftr-502	167	3	that	that	SCONJ
ftr-502	167	4	several	several	ADJ
ftr-502	167	5	economists	economist	NOUN
ftr-502	167	6	have	have	AUX
ftr-502	167	7	sought	seek	VERB
ftr-502	167	8	to	to	PART
ftr-502	167	9	measure	measure	VERB
ftr-502	167	10	the	the	DET
ftr-502	167	11	he	he	PRON
ftr-502	167	12	impact	impact	NOUN
ftr-502	167	13	of	of	ADP
ftr-502	167	14	a	a	DET
ftr-502	167	15	tax	tax	NOUN
ftr-502	167	16	law	law	NOUN
ftr-502	167	17	change	change	NOUN
ftr-502	167	18	by	by	ADP
ftr-502	167	19	comparing	compare	VERB
ftr-502	167	20	the	the	DET
ftr-502	167	21	pre	pre	NOUN
ftr-502	167	22	-	-	NOUN
ftr-502	167	23	change	change	ADJ
ftr-502	167	24	ranking	ranking	NOUN
ftr-502	167	25	of	of	ADP
ftr-502	167	26	taxpayers	taxpayer	NOUN
ftr-502	167	27	to	to	ADP
ftr-502	167	28	the	the	DET
ftr-502	167	29	post	post	ADJ
ftr-502	167	30	-	-	ADJ
ftr-502	167	31	change	change	ADJ
ftr-502	167	32	ranking	ranking	NOUN
ftr-502	167	33	of	of	ADP
ftr-502	167	34	taxpayers	taxpayer	NOUN
ftr-502	167	35	.	.	PUNCT
ftr-502	168	1	38	38	NUM
ftr-502	168	2	if	if	SCONJ
ftr-502	168	3	the	the	DET
ftr-502	168	4	rankings	ranking	NOUN
ftr-502	168	5	change	change	VERB
ftr-502	168	6	,	,	PUNCT
ftr-502	168	7	he	he	PRON
ftr-502	168	8	is	be	AUX
ftr-502	168	9	said	say	VERB
ftr-502	168	10	to	to	PART
ftr-502	168	11	be	be	AUX
ftr-502	168	12	violated	violate	VERB
ftr-502	168	13	.	.	PUNCT
ftr-502	169	1	39	39	NUM
ftr-502	169	2	for	for	ADP
ftr-502	169	3	example	example	NOUN
ftr-502	169	4	,	,	PUNCT
ftr-502	169	5	assume	assume	VERB
ftr-502	169	6	that	that	SCONJ
ftr-502	169	7	prior	prior	ADV
ftr-502	169	8	to	to	ADP
ftr-502	169	9	a	a	DET
ftr-502	169	10	tax	tax	NOUN
ftr-502	169	11	law	law	NOUN
ftr-502	169	12	change	change	VERB
ftr-502	169	13	the	the	DET
ftr-502	169	14	ranking	ranking	NOUN
ftr-502	169	15	of	of	ADP
ftr-502	169	16	individual4	individual4	NOUN
ftr-502	169	17	"	"	PUNCT
ftr-502	169	18	taxpayers	taxpayer	NOUN
ftr-502	169	19	a	a	DET
ftr-502	169	20	,	,	PUNCT
ftr-502	169	21	b	b	NOUN
ftr-502	169	22	,	,	PUNCT
ftr-502	169	23	and	and	CCONJ
ftr-502	169	24	c	c	X
ftr-502	169	25	,	,	PUNCT
ftr-502	169	26	based	base	VERB
ftr-502	169	27	on	on	ADP
ftr-502	169	28	after	after	ADP
ftr-502	169	29	-	-	PUNCT
ftr-502	169	30	tax	tax	NOUN
ftr-502	169	31	income	income	NOUN
ftr-502	169	32	is	be	AUX
ftr-502	169	33	:	:	PUNCT
ftr-502	169	34	34	34	X
ftr-502	169	35	.	.	PUNCT
ftr-502	170	1	see	see	VERB
ftr-502	170	2	musgrave	musgrave	PROPN
ftr-502	170	3	i	i	PROPN
ftr-502	170	4	,	,	PUNCT
ftr-502	170	5	supra	supra	PROPN
ftr-502	170	6	note	note	PROPN
ftr-502	170	7	1	1	NUM
ftr-502	170	8	,	,	PUNCT
ftr-502	170	9	at	at	ADP
ftr-502	170	10	117	117	NUM
ftr-502	170	11	-	-	SYM
ftr-502	170	12	20	20	NUM
ftr-502	170	13	;	;	PUNCT
ftr-502	170	14	musgrave	musgrave	PROPN
ftr-502	170	15	ii	ii	PROPN
ftr-502	170	16	,	,	PUNCT
ftr-502	170	17	supra	supra	PROPN
ftr-502	170	18	note	note	PROPN
ftr-502	170	19	1	1	NUM
ftr-502	170	20	,	,	PUNCT
ftr-502	170	21	at	at	ADP
ftr-502	170	22	357	357	NUM
ftr-502	170	23	-	-	SYM
ftr-502	170	24	58	58	NUM
ftr-502	170	25	.	.	PUNCT
ftr-502	170	26	35	35	NUM
ftr-502	170	27	.	.	PUNCT
ftr-502	171	1	kaplow	kaplow	PROPN
ftr-502	171	2	i	i	PROPN
ftr-502	171	3	,	,	PUNCT
ftr-502	171	4	supra	supra	PROPN
ftr-502	171	5	note	note	PROPN
ftr-502	171	6	1	1	NUM
ftr-502	171	7	,	,	PUNCT
ftr-502	171	8	at	at	ADP
ftr-502	171	9	140	140	NUM
ftr-502	171	10	.	.	PUNCT
ftr-502	171	11	36	36	NUM
ftr-502	171	12	.	.	PUNCT
ftr-502	172	1	i	i	PRON
ftr-502	172	2	d.	d.	PROPN
ftr-502	172	3	37	37	NUM
ftr-502	172	4	.	.	PUNCT
ftr-502	173	1	i	i	PRON
ftr-502	173	2	d.	d.	PROPN
ftr-502	173	3	at	at	ADP
ftr-502	173	4	140	140	NUM
ftr-502	173	5	-	-	SYM
ftr-502	173	6	41	41	NUM
ftr-502	173	7	.	.	PUNCT
ftr-502	174	1	38	38	NUM
ftr-502	174	2	.	.	PUNCT
ftr-502	175	1	the	the	DET
ftr-502	175	2	rankings	ranking	NOUN
ftr-502	175	3	are	be	AUX
ftr-502	175	4	based	base	VERB
ftr-502	175	5	on	on	ADP
ftr-502	175	6	measures	measure	NOUN
ftr-502	175	7	of	of	ADP
ftr-502	175	8	economic	economic	ADJ
ftr-502	175	9	well	well	NOUN
ftr-502	175	10	-	-	PUNCT
ftr-502	175	11	being	being	NOUN
ftr-502	175	12	.	.	PUNCT
ftr-502	176	1	see	see	VERB
ftr-502	176	2	,	,	PUNCT
ftr-502	176	3	e.g.	e.g.	ADV
ftr-502	176	4	,	,	PUNCT
ftr-502	176	5	robert	robert	PROPN
ftr-502	176	6	plotnick	plotnick	PROPN
ftr-502	176	7	,	,	PUNCT
ftr-502	176	8	a	a	DET
ftr-502	176	9	comparison	comparison	NOUN
ftr-502	176	10	of	of	ADP
ftr-502	176	11	measures	measure	NOUN
ftr-502	176	12	of	of	ADP
ftr-502	176	13	horizontal	horizontal	ADJ
ftr-502	176	14	equity	equity	NOUN
ftr-502	176	15	,	,	PUNCT
ftr-502	176	16	in	in	ADP
ftr-502	176	17	horizontal	horizontal	ADJ
ftr-502	176	18	equity	equity	NOUN
ftr-502	176	19	,	,	PUNCT
ftr-502	176	20	uncertainty	uncertainty	NOUN
ftr-502	176	21	,	,	PUNCT
ftr-502	176	22	and	and	CCONJ
ftr-502	176	23	economic	economic	ADJ
ftr-502	176	24	well	well	ADV
ftr-502	176	25	-	-	PUNCT
ftr-502	176	26	being	be	AUX
ftr-502	176	27	239	239	NUM
ftr-502	176	28	,	,	PUNCT
ftr-502	176	29	246	246	NUM
ftr-502	176	30	-	-	SYM
ftr-502	176	31	47	47	NUM
ftr-502	176	32	(	(	PUNCT
ftr-502	176	33	martin	martin	PROPN
ftr-502	176	34	h.	h.	PROPN
ftr-502	176	35	david	david	PROPN
ftr-502	176	36	&	&	CCONJ
ftr-502	176	37	smeeding	smeede	VERB
ftr-502	176	38	timoth	timoth	PRON
ftr-502	176	39	eds	ed	NOUN
ftr-502	176	40	.	.	PROPN
ftr-502	176	41	,	,	PUNCT
ftr-502	176	42	1985	1985	NUM
ftr-502	176	43	)	)	PUNCT
ftr-502	176	44	.	.	PUNCT
ftr-502	177	1	economists	economist	NOUN
ftr-502	177	2	have	have	AUX
ftr-502	177	3	suggested	suggest	VERB
ftr-502	177	4	or	or	CCONJ
ftr-502	177	5	actually	actually	ADV
ftr-502	177	6	employed	employ	VERB
ftr-502	177	7	various	various	ADJ
ftr-502	177	8	definitions	definition	NOUN
ftr-502	177	9	of	of	ADP
ftr-502	177	10	income	income	NOUN
ftr-502	177	11	or	or	CCONJ
ftr-502	177	12	utility	utility	NOUN
ftr-502	177	13	in	in	ADP
ftr-502	177	14	ranking	rank	VERB
ftr-502	177	15	the	the	DET
ftr-502	177	16	economic	economic	ADJ
ftr-502	177	17	well	well	NOUN
ftr-502	177	18	-	-	PUNCT
ftr-502	177	19	being	being	NOUN
ftr-502	177	20	of	of	ADP
ftr-502	177	21	taxpayers	taxpayer	NOUN
ftr-502	177	22	.	.	PUNCT
ftr-502	178	1	see	see	VERB
ftr-502	178	2	,	,	PUNCT
ftr-502	178	3	e.g.	e.g.	ADV
ftr-502	178	4	,	,	PUNCT
ftr-502	178	5	a.b	a.b	PROPN
ftr-502	178	6	.	.	PROPN
ftr-502	178	7	atkinson	atkinson	PROPN
ftr-502	178	8	,	,	PUNCT
ftr-502	178	9	horizontal	horizontal	ADJ
ftr-502	178	10	equity	equity	NOUN
ftr-502	178	11	and	and	CCONJ
ftr-502	178	12	the	the	DET
ftr-502	178	13	distribution	distribution	NOUN
ftr-502	178	14	of	of	ADP
ftr-502	178	15	the	the	DET
ftr-502	178	16	tax	tax	NOUN
ftr-502	178	17	burden	burden	NOUN
ftr-502	178	18	,	,	PUNCT
ftr-502	178	19	in	in	ADP
ftr-502	178	20	the	the	DET
ftr-502	178	21	economics	economic	NOUN
ftr-502	178	22	of	of	ADP
ftr-502	178	23	taxation	taxation	NOUN
ftr-502	178	24	3	3	NUM
ftr-502	178	25	-	-	SYM
ftr-502	178	26	19	19	NUM
ftr-502	178	27	(	(	PUNCT
ftr-502	178	28	henry	henry	PROPN
ftr-502	178	29	j.	j.	PROPN
ftr-502	178	30	aaron	aaron	PROPN
ftr-502	178	31	&	&	CCONJ
ftr-502	178	32	michael	michael	PROPN
ftr-502	178	33	j.	j.	PROPN
ftr-502	178	34	boskin	boskin	PROPN
ftr-502	178	35	eds	ed	NOUN
ftr-502	178	36	.	.	PROPN
ftr-502	178	37	,	,	PUNCT
ftr-502	178	38	1980	1980	NUM
ftr-502	178	39	)	)	PUNCT
ftr-502	178	40	;	;	PUNCT
ftr-502	179	1	martin	martin	PROPN
ftr-502	179	2	feldstein	feldstein	PROPN
ftr-502	179	3	,	,	PUNCT
ftr-502	179	4	on	on	ADP
ftr-502	179	5	the	the	DET
ftr-502	179	6	theory	theory	NOUN
ftr-502	179	7	of	of	ADP
ftr-502	179	8	tax	tax	NOUN
ftr-502	179	9	reform	reform	NOUN
ftr-502	179	10	,	,	PUNCT
ftr-502	179	11	6	6	NUM
ftr-502	179	12	j.	j.	PROPN
ftr-502	179	13	pub	pub	PROPN
ftr-502	179	14	.	.	PUNCT
ftr-502	180	1	econ	econ	PROPN
ftr-502	180	2	.	.	PUNCT
ftr-502	181	1	77	77	NUM
ftr-502	181	2	(	(	PUNCT
ftr-502	181	3	1976	1976	NUM
ftr-502	181	4	)	)	PUNCT
ftr-502	181	5	;	;	PUNCT
ftr-502	182	1	mervyn	mervyn	PROPN
ftr-502	182	2	a.	a.	PROPN
ftr-502	182	3	king	king	PROPN
ftr-502	182	4	,	,	PUNCT
ftr-502	182	5	an	an	DET
ftr-502	182	6	index	index	NOUN
ftr-502	182	7	of	of	ADP
ftr-502	182	8	inequality	inequality	NOUN
ftr-502	182	9	:	:	PUNCT
ftr-502	182	10	with	with	ADP
ftr-502	182	11	applications	application	NOUN
ftr-502	182	12	to	to	ADP
ftr-502	182	13	horizontal	horizontal	ADJ
ftr-502	182	14	equity	equity	NOUN
ftr-502	182	15	and	and	CCONJ
ftr-502	182	16	social	social	ADJ
ftr-502	182	17	mobility	mobility	NOUN
ftr-502	182	18	,	,	PUNCT
ftr-502	182	19	51	51	NUM
ftr-502	182	20	econometrica	econometrica	NOUN
ftr-502	182	21	99	99	NUM
ftr-502	182	22	(	(	PUNCT
ftr-502	182	23	1983	1983	NUM
ftr-502	182	24	)	)	PUNCT
ftr-502	182	25	;	;	PUNCT
ftr-502	182	26	harvey	harvey	PROPN
ftr-502	182	27	s.	s.	PROPN
ftr-502	182	28	rosen	rosen	PROPN
ftr-502	182	29	,	,	PUNCT
ftr-502	182	30	an	an	DET
ftr-502	182	31	approach	approach	NOUN
ftr-502	182	32	to	to	ADP
ftr-502	182	33	the	the	DET
ftr-502	182	34	study	study	NOUN
ftr-502	182	35	of	of	ADP
ftr-502	182	36	income	income	NOUN
ftr-502	182	37	,	,	PUNCT
ftr-502	182	38	utility	utility	NOUN
ftr-502	182	39	,	,	PUNCT
ftr-502	182	40	and	and	CCONJ
ftr-502	182	41	horizontal	horizontal	ADJ
ftr-502	182	42	equity	equity	NOUN
ftr-502	182	43	,	,	PUNCT
ftr-502	182	44	92	92	NUM
ftr-502	182	45	q.	q.	PROPN
ftr-502	182	46	j.	j.	PROPN
ftr-502	182	47	econ	econ	PROPN
ftr-502	182	48	.	.	PUNCT
ftr-502	183	1	307	307	NUM
ftr-502	183	2	(	(	PUNCT
ftr-502	183	3	1978	1978	NUM
ftr-502	183	4	)	)	PUNCT
ftr-502	183	5	.	.	PUNCT
ftr-502	184	1	39	39	NUM
ftr-502	184	2	.	.	PUNCT
ftr-502	185	1	see	see	VERB
ftr-502	185	2	kaplow	kaplow	PROPN
ftr-502	185	3	i	i	PRON
ftr-502	185	4	,	,	PUNCT
ftr-502	185	5	supra	supra	PROPN
ftr-502	185	6	note	note	PROPN
ftr-502	185	7	1	1	NUM
ftr-502	185	8	,	,	PUNCT
ftr-502	185	9	at	at	ADP
ftr-502	185	10	141	141	NUM
ftr-502	185	11	,	,	PUNCT
ftr-502	185	12	146	146	NUM
ftr-502	185	13	-	-	SYM
ftr-502	185	14	48	48	NUM
ftr-502	185	15	.	.	PUNCT
ftr-502	186	1	see	see	VERB
ftr-502	186	2	also	also	ADV
ftr-502	186	3	king	king	NOUN
ftr-502	186	4	,	,	PUNCT
ftr-502	186	5	supra	supra	PROPN
ftr-502	186	6	note	note	VERB
ftr-502	186	7	38	38	NUM
ftr-502	186	8	at	at	ADP
ftr-502	186	9	99115	99115	NUM
ftr-502	186	10	;	;	PUNCT
ftr-502	186	11	robert	robert	PROPN
ftr-502	186	12	plotnick	plotnick	PROPN
ftr-502	186	13	,	,	PUNCT
ftr-502	186	14	the	the	DET
ftr-502	186	15	concept	concept	NOUN
ftr-502	186	16	and	and	CCONJ
ftr-502	186	17	measurement	measurement	NOUN
ftr-502	186	18	of	of	ADP
ftr-502	186	19	horizontal	horizontal	PROPN
ftr-502	186	20	equity	equity	NOUN
ftr-502	186	21	,	,	PUNCT
ftr-502	186	22	17	17	NUM
ftr-502	186	23	j.	j.	PROPN
ftr-502	186	24	pub	pub	PROPN
ftr-502	186	25	.	.	PUNCT
ftr-502	187	1	econ	econ	PROPN
ftr-502	187	2	.	.	PUNCT
ftr-502	188	1	373	373	NUM
ftr-502	188	2	,	,	PUNCT
ftr-502	188	3	373	373	NUM
ftr-502	188	4	-	-	SYM
ftr-502	188	5	91	91	NUM
ftr-502	188	6	(	(	PUNCT
ftr-502	188	7	1982	1982	NUM
ftr-502	188	8	)	)	PUNCT
ftr-502	188	9	.	.	PUNCT
ftr-502	189	1	40	40	NUM
ftr-502	189	2	.	.	PUNCT
ftr-502	190	1	usually	usually	ADV
ftr-502	190	2	,	,	PUNCT
ftr-502	190	3	individual	individual	ADJ
ftr-502	190	4	taxpayers	taxpayer	NOUN
ftr-502	190	5	are	be	AUX
ftr-502	190	6	not	not	PART
ftr-502	190	7	ranked	rank	VERB
ftr-502	190	8	but	but	CCONJ
ftr-502	190	9	rather	rather	ADV
ftr-502	190	10	groups	group	NOUN
ftr-502	190	11	of	of	ADP
ftr-502	190	12	similar	similar	ADJ
ftr-502	190	13	taxpayers	taxpayer	NOUN
ftr-502	190	14	are	be	AUX
ftr-502	190	15	ranked	rank	VERB
ftr-502	190	16	.	.	PUNCT
ftr-502	191	1	this	this	DET
ftr-502	191	2	example	example	NOUN
ftr-502	191	3	uses	use	VERB
ftr-502	191	4	individuals	individual	NOUN
ftr-502	191	5	for	for	ADP
ftr-502	191	6	illustrative	illustrative	ADJ
ftr-502	191	7	purposes	purpose	NOUN
ftr-502	191	8	.	.	PUNCT
ftr-502	192	1	[	[	X
ftr-502	192	2	vol	vol	NOUN
ftr-502	192	3	1:10	1:10	NUM
ftr-502	192	4	19931	19931	NUM
ftr-502	192	5	while	while	SCONJ
ftr-502	192	6	after	after	ADP
ftr-502	192	7	the	the	DET
ftr-502	192	8	tax	tax	NOUN
ftr-502	192	9	change	change	NOUN
ftr-502	192	10	the	the	DET
ftr-502	192	11	ranking	ranking	NOUN
ftr-502	192	12	of	of	ADP
ftr-502	192	13	taxpayers	taxpayer	NOUN
ftr-502	192	14	based	base	VERB
ftr-502	192	15	on	on	ADP
ftr-502	192	16	income	income	NOUN
ftr-502	192	17	is	be	AUX
ftr-502	192	18	:	:	PUNCT
ftr-502	192	19	ranking	rank	VERB
ftr-502	192	20	1	1	NUM
ftr-502	192	21	2	2	NUM
ftr-502	192	22	3	3	NUM
ftr-502	192	23	taxpayer	taxpayer	NOUN
ftr-502	192	24	b	b	PROPN
ftr-502	192	25	a	a	DET
ftr-502	192	26	c	c	NOUN
ftr-502	192	27	their	their	PRON
ftr-502	192	28	after	after	ADP
ftr-502	192	29	-	-	PUNCT
ftr-502	192	30	tax	tax	NOUN
ftr-502	192	31	income	income	NOUN
ftr-502	192	32	99	99	NUM
ftr-502	192	33	98	98	NUM
ftr-502	192	34	50	50	NUM
ftr-502	192	35	he	he	PRON
ftr-502	192	36	is	be	AUX
ftr-502	192	37	deemed	deem	VERB
ftr-502	192	38	violated	violate	VERB
ftr-502	192	39	by	by	ADP
ftr-502	192	40	the	the	DET
ftr-502	192	41	change	change	NOUN
ftr-502	192	42	because	because	SCONJ
ftr-502	192	43	b	b	PROPN
ftr-502	192	44	and	and	CCONJ
ftr-502	192	45	a	a	PRON
ftr-502	192	46	have	have	AUX
ftr-502	192	47	changed	change	VERB
ftr-502	192	48	ranks	rank	NOUN
ftr-502	192	49	.	.	PUNCT
ftr-502	193	1	kaplow	kaplow	NOUN
ftr-502	193	2	argues	argue	VERB
ftr-502	193	3	that	that	SCONJ
ftr-502	193	4	the	the	DET
ftr-502	193	5	ranking	rank	VERB
ftr-502	193	6	studies	study	NOUN
ftr-502	193	7	suffer	suffer	VERB
ftr-502	193	8	from	from	ADP
ftr-502	193	9	essentially	essentially	ADV
ftr-502	193	10	the	the	DET
ftr-502	193	11	same	same	ADJ
ftr-502	193	12	defects	defect	NOUN
ftr-502	193	13	as	as	ADP
ftr-502	193	14	the	the	DET
ftr-502	193	15	concept	concept	NOUN
ftr-502	193	16	of	of	ADP
ftr-502	193	17	he	he	PRON
ftr-502	193	18	itself	itself	PRON
ftr-502	193	19	because	because	SCONJ
ftr-502	193	20	a	a	DET
ftr-502	193	21	small	small	ADJ
ftr-502	193	22	change	change	NOUN
ftr-502	193	23	in	in	ADP
ftr-502	193	24	income	income	NOUN
ftr-502	193	25	(	(	PUNCT
ftr-502	193	26	a	a	PRON
ftr-502	193	27	's	's	PART
ftr-502	193	28	income	income	NOUN
ftr-502	193	29	dropped	drop	VERB
ftr-502	193	30	only	only	ADV
ftr-502	193	31	by	by	ADP
ftr-502	193	32	2	2	NUM
ftr-502	193	33	in	in	ADP
ftr-502	193	34	the	the	DET
ftr-502	193	35	above	above	ADJ
ftr-502	193	36	example	example	NOUN
ftr-502	193	37	)	)	PUNCT
ftr-502	193	38	as	as	ADP
ftr-502	193	39	a	a	DET
ftr-502	193	40	result	result	NOUN
ftr-502	193	41	of	of	ADP
ftr-502	193	42	a	a	DET
ftr-502	193	43	tax	tax	NOUN
ftr-502	193	44	law	law	NOUN
ftr-502	193	45	change	change	NOUN
ftr-502	193	46	may	may	AUX
ftr-502	193	47	result	result	VERB
ftr-502	193	48	in	in	ADP
ftr-502	193	49	a	a	DET
ftr-502	193	50	rank	rank	NOUN
ftr-502	193	51	change	change	NOUN
ftr-502	193	52	while	while	SCONJ
ftr-502	193	53	a	a	DET
ftr-502	193	54	large	large	ADJ
ftr-502	193	55	change	change	NOUN
ftr-502	193	56	in	in	ADP
ftr-502	193	57	income	income	NOUN
ftr-502	193	58	might	might	AUX
ftr-502	193	59	result	result	VERB
ftr-502	193	60	in	in	ADP
ftr-502	193	61	no	no	DET
ftr-502	193	62	rank	rank	NOUN
ftr-502	193	63	change	change	NOUN
ftr-502	193	64	.	.	PUNCT
ftr-502	193	65	"	"	PUNCT
ftr-502	194	1	this	this	PRON
ftr-502	194	2	is	be	AUX
ftr-502	194	3	illustrated	illustrate	VERB
ftr-502	194	4	by	by	ADP
ftr-502	194	5	the	the	DET
ftr-502	194	6	following	follow	VERB
ftr-502	194	7	example	example	NOUN
ftr-502	194	8	.	.	PUNCT
ftr-502	195	1	consider	consider	VERB
ftr-502	195	2	again	again	ADV
ftr-502	195	3	taxpayers	taxpayer	NOUN
ftr-502	195	4	who	who	PRON
ftr-502	195	5	have	have	VERB
ftr-502	195	6	the	the	DET
ftr-502	195	7	following	follow	VERB
ftr-502	195	8	after	after	ADP
ftr-502	195	9	-	-	PUNCT
ftr-502	195	10	tax	tax	NOUN
ftr-502	195	11	income	income	NOUN
ftr-502	195	12	and	and	CCONJ
ftr-502	195	13	rankings	ranking	NOUN
ftr-502	195	14	prior	prior	ADV
ftr-502	195	15	to	to	ADP
ftr-502	195	16	a	a	DET
ftr-502	195	17	tax	tax	NOUN
ftr-502	195	18	law	law	NOUN
ftr-502	195	19	change	change	NOUN
ftr-502	195	20	:	:	PUNCT
ftr-502	195	21	ranking	rank	VERB
ftr-502	195	22	1	1	NUM
ftr-502	195	23	2	2	NUM
ftr-502	195	24	3	3	NUM
ftr-502	195	25	taxpayer	taxpayer	NOUN
ftr-502	195	26	a	a	DET
ftr-502	195	27	b	b	NOUN
ftr-502	195	28	c	c	PROPN
ftr-502	195	29	income	income	NOUN
ftr-502	195	30	100	100	NUM
ftr-502	195	31	99	99	NUM
ftr-502	195	32	50	50	NUM
ftr-502	195	33	as	as	SCONJ
ftr-502	195	34	discussed	discuss	VERB
ftr-502	195	35	above	above	ADV
ftr-502	195	36	,	,	PUNCT
ftr-502	195	37	if	if	SCONJ
ftr-502	195	38	a	a	PRON
ftr-502	195	39	's	be	AUX
ftr-502	195	40	after	after	ADP
ftr-502	195	41	-	-	PUNCT
ftr-502	195	42	tax	tax	NOUN
ftr-502	195	43	income	income	NOUN
ftr-502	195	44	were	be	AUX
ftr-502	195	45	to	to	PART
ftr-502	195	46	decrease	decrease	VERB
ftr-502	195	47	by	by	ADP
ftr-502	195	48	2	2	NUM
ftr-502	195	49	to	to	ADP
ftr-502	195	50	98	98	NUM
ftr-502	195	51	as	as	ADP
ftr-502	195	52	the	the	DET
ftr-502	195	53	result	result	NOUN
ftr-502	195	54	of	of	ADP
ftr-502	195	55	a	a	DET
ftr-502	195	56	tax	tax	NOUN
ftr-502	195	57	law	law	NOUN
ftr-502	195	58	change	change	NOUN
ftr-502	195	59	,	,	PUNCT
ftr-502	195	60	while	while	SCONJ
ftr-502	195	61	the	the	DET
ftr-502	195	62	income	income	NOUN
ftr-502	195	63	of	of	ADP
ftr-502	195	64	b	b	NOUN
ftr-502	195	65	and	and	CCONJ
ftr-502	195	66	c	c	PROPN
ftr-502	195	67	remain	remain	VERB
ftr-502	195	68	the	the	DET
ftr-502	195	69	same	same	ADJ
ftr-502	195	70	,	,	PUNCT
ftr-502	195	71	the	the	DET
ftr-502	195	72	ranking	ranking	ADJ
ftr-502	195	73	studies	study	NOUN
ftr-502	195	74	would	would	AUX
ftr-502	195	75	show	show	VERB
ftr-502	195	76	a	a	DET
ftr-502	195	77	violation	violation	NOUN
ftr-502	195	78	of	of	ADP
ftr-502	195	79	he	he	PRON
ftr-502	195	80	because	because	SCONJ
ftr-502	195	81	a	a	PRON
ftr-502	195	82	and	and	CCONJ
ftr-502	195	83	b	b	NOUN
ftr-502	195	84	have	have	AUX
ftr-502	195	85	switched	switch	VERB
ftr-502	195	86	ranks	rank	NOUN
ftr-502	195	87	.	.	PUNCT
ftr-502	196	1	contrast	contrast	VERB
ftr-502	196	2	this	this	DET
ftr-502	196	3	result	result	NOUN
ftr-502	196	4	with	with	ADP
ftr-502	196	5	the	the	DET
ftr-502	196	6	consequences	consequence	NOUN
ftr-502	196	7	where	where	SCONJ
ftr-502	196	8	the	the	DET
ftr-502	196	9	tax	tax	NOUN
ftr-502	196	10	change	change	NOUN
ftr-502	196	11	causes	cause	VERB
ftr-502	196	12	a	a	DET
ftr-502	196	13	's	's	PART
ftr-502	196	14	income	income	NOUN
ftr-502	196	15	to	to	PART
ftr-502	196	16	increase	increase	VERB
ftr-502	196	17	to	to	ADP
ftr-502	196	18	147	147	NUM
ftr-502	196	19	,	,	PUNCT
ftr-502	196	20	b	b	NOUN
ftr-502	196	21	's	's	PART
ftr-502	196	22	income	income	NOUN
ftr-502	196	23	to	to	PART
ftr-502	196	24	decrease	decrease	VERB
ftr-502	196	25	from	from	ADP
ftr-502	196	26	99	99	NUM
ftr-502	196	27	to	to	PART
ftr-502	196	28	51	51	NUM
ftr-502	196	29	,	,	PUNCT
ftr-502	196	30	and	and	CCONJ
ftr-502	196	31	c	c	NOUN
ftr-502	196	32	's	's	PART
ftr-502	196	33	income	income	NOUN
ftr-502	196	34	stays	stay	VERB
ftr-502	196	35	at	at	ADP
ftr-502	196	36	50	50	NUM
ftr-502	196	37	.	.	PUNCT
ftr-502	197	1	ranking	rank	VERB
ftr-502	197	2	1	1	NUM
ftr-502	197	3	2	2	NUM
ftr-502	197	4	3	3	NUM
ftr-502	197	5	taxpayer	taxpayer	NOUN
ftr-502	197	6	a	a	DET
ftr-502	197	7	income	income	NOUN
ftr-502	197	8	147	147	NUM
ftr-502	197	9	41	41	NUM
ftr-502	197	10	.	.	PUNCT
ftr-502	198	1	kaplow	kaplow	PROPN
ftr-502	198	2	i	i	PROPN
ftr-502	198	3	,	,	PUNCT
ftr-502	198	4	supra	supra	PROPN
ftr-502	198	5	note	note	PROPN
ftr-502	198	6	1	1	NUM
ftr-502	198	7	,	,	PUNCT
ftr-502	198	8	at	at	ADP
ftr-502	198	9	141	141	NUM
ftr-502	198	10	.	.	PUNCT
ftr-502	199	1	horizontal	horizontal	ADJ
ftr-502	199	2	and	and	CCONJ
ftr-502	199	3	vertical	vertical	ADJ
ftr-502	199	4	equity	equity	NOUN
ftr-502	199	5	taxpayer	taxpayer	PROPN
ftr-502	199	6	a	a	DET
ftr-502	199	7	b	b	PROPN
ftr-502	199	8	c	c	PROPN
ftr-502	199	9	income	income	NOUN
ftr-502	199	10	100	100	NUM
ftr-502	199	11	99	99	NUM
ftr-502	199	12	50	50	NUM
ftr-502	199	13	florida	florida	PROPN
ftr-502	199	14	tax	tax	NOUN
ftr-502	199	15	review	review	NOUN
ftr-502	199	16	note	note	VERB
ftr-502	199	17	that	that	SCONJ
ftr-502	199	18	the	the	DET
ftr-502	199	19	rankings	ranking	NOUN
ftr-502	199	20	have	have	AUX
ftr-502	199	21	not	not	PART
ftr-502	199	22	changed	change	VERB
ftr-502	199	23	and	and	CCONJ
ftr-502	199	24	,	,	PUNCT
ftr-502	199	25	therefore	therefore	ADV
ftr-502	199	26	,	,	PUNCT
ftr-502	199	27	that	that	SCONJ
ftr-502	199	28	no	no	DET
ftr-502	199	29	change	change	NOUN
ftr-502	199	30	in	in	ADP
ftr-502	199	31	he	he	PRON
ftr-502	199	32	would	would	AUX
ftr-502	199	33	be	be	AUX
ftr-502	199	34	registered	register	VERB
ftr-502	199	35	by	by	ADP
ftr-502	199	36	the	the	DET
ftr-502	199	37	ranking	ranking	ADJ
ftr-502	199	38	analysis	analysis	NOUN
ftr-502	199	39	although	although	SCONJ
ftr-502	199	40	the	the	DET
ftr-502	199	41	disparity	disparity	NOUN
ftr-502	199	42	between	between	ADP
ftr-502	199	43	a	a	PRON
ftr-502	199	44	's	's	NOUN
ftr-502	199	45	and	and	CCONJ
ftr-502	199	46	b	b	NOUN
ftr-502	199	47	's	's	PART
ftr-502	199	48	income	income	NOUN
ftr-502	199	49	has	have	AUX
ftr-502	199	50	increased	increase	VERB
ftr-502	199	51	markedly	markedly	ADV
ftr-502	199	52	.	.	PUNCT
ftr-502	200	1	also	also	ADV
ftr-502	200	2	note	note	VERB
ftr-502	200	3	that	that	SCONJ
ftr-502	200	4	kaplow	kaplow	NOUN
ftr-502	200	5	correctly	correctly	ADV
ftr-502	200	6	states	state	VERB
ftr-502	200	7	that	that	SCONJ
ftr-502	200	8	the	the	DET
ftr-502	200	9	indexes	index	NOUN
ftr-502	200	10	are	be	AUX
ftr-502	200	11	not	not	PART
ftr-502	200	12	measuring	measure	VERB
ftr-502	200	13	the	the	DET
ftr-502	200	14	treatment	treatment	NOUN
ftr-502	200	15	of	of	ADP
ftr-502	200	16	equals	equal	VERB
ftr-502	200	17	(	(	PUNCT
ftr-502	200	18	he	he	PRON
ftr-502	200	19	)	)	PUNCT
ftr-502	200	20	,	,	PUNCT
ftr-502	200	21	but	but	CCONJ
ftr-502	200	22	really	really	ADV
ftr-502	200	23	are	be	AUX
ftr-502	200	24	measuring	measure	VERB
ftr-502	200	25	the	the	DET
ftr-502	200	26	treatment	treatment	NOUN
ftr-502	200	27	of	of	ADP
ftr-502	200	28	unequals	unequal	NOUN
ftr-502	200	29	(	(	PUNCT
ftr-502	200	30	ve	ve	VERB
ftr-502	200	31	)	)	PUNCT
ftr-502	200	32	since	since	SCONJ
ftr-502	200	33	the	the	DET
ftr-502	200	34	ranking	ranking	NOUN
ftr-502	200	35	process	process	NOUN
ftr-502	200	36	begins	begin	VERB
ftr-502	200	37	with	with	ADP
ftr-502	200	38	individuals	individual	NOUN
ftr-502	200	39	(	(	PUNCT
ftr-502	200	40	or	or	CCONJ
ftr-502	200	41	groups	group	NOUN
ftr-502	200	42	)	)	PUNCT
ftr-502	200	43	with	with	ADP
ftr-502	200	44	different	different	ADJ
ftr-502	200	45	incomes.42	incomes.42	ADP
ftr-502	200	46	lastly	lastly	ADV
ftr-502	200	47	,	,	PUNCT
ftr-502	200	48	kaplow	kaplow	NOUN
ftr-502	200	49	asks	ask	VERB
ftr-502	200	50	why	why	SCONJ
ftr-502	200	51	the	the	DET
ftr-502	200	52	ranking	ranking	NOUN
ftr-502	200	53	of	of	ADP
ftr-502	200	54	taxpayers	taxpayer	NOUN
ftr-502	200	55	prior	prior	ADV
ftr-502	200	56	to	to	ADP
ftr-502	200	57	the	the	DET
ftr-502	200	58	tax	tax	NOUN
ftr-502	200	59	law	law	NOUN
ftr-502	200	60	change	change	NOUN
ftr-502	200	61	is	be	AUX
ftr-502	200	62	the	the	DET
ftr-502	200	63	starting	starting	NOUN
ftr-502	200	64	point	point	NOUN
ftr-502	200	65	for	for	ADP
ftr-502	200	66	this	this	DET
ftr-502	200	67	form	form	NOUN
ftr-502	200	68	of	of	ADP
ftr-502	200	69	he	he	PRON
ftr-502	200	70	analysis.43	analysis.43	VERB
ftr-502	200	71	the	the	DET
ftr-502	200	72	use	use	NOUN
ftr-502	200	73	of	of	ADP
ftr-502	200	74	changes	change	NOUN
ftr-502	200	75	in	in	ADP
ftr-502	200	76	the	the	DET
ftr-502	200	77	ranking	ranking	NOUN
ftr-502	200	78	of	of	ADP
ftr-502	200	79	taxpayers	taxpayer	NOUN
ftr-502	200	80	to	to	PART
ftr-502	200	81	measure	measure	VERB
ftr-502	200	82	the	the	DET
ftr-502	200	83	impact	impact	NOUN
ftr-502	200	84	of	of	ADP
ftr-502	200	85	a	a	DET
ftr-502	200	86	tax	tax	NOUN
ftr-502	200	87	law	law	NOUN
ftr-502	200	88	change	change	NOUN
ftr-502	200	89	on	on	ADP
ftr-502	200	90	he	he	PRON
ftr-502	200	91	must	must	AUX
ftr-502	200	92	in	in	ADP
ftr-502	200	93	effect	effect	NOUN
ftr-502	200	94	assume	assume	VERB
ftr-502	200	95	that	that	SCONJ
ftr-502	200	96	the	the	DET
ftr-502	200	97	pre	pre	NOUN
ftr-502	200	98	-	-	ADJ
ftr-502	200	99	change	change	ADJ
ftr-502	200	100	ranking	ranking	NOUN
ftr-502	200	101	achieved	achieve	VERB
ftr-502	200	102	he	he	PRON
ftr-502	200	103	.	.	PUNCT
ftr-502	201	1	yet	yet	ADV
ftr-502	201	2	,	,	PUNCT
ftr-502	201	3	kaplow	kaplow	PROPN
ftr-502	201	4	observes	observe	NOUN
ftr-502	201	5	,	,	PUNCT
ftr-502	201	6	the	the	DET
ftr-502	201	7	pre	pre	NOUN
ftr-502	201	8	-	-	NOUN
ftr-502	201	9	change	change	ADJ
ftr-502	201	10	ranking	ranking	NOUN
ftr-502	201	11	is	be	AUX
ftr-502	201	12	itself	itself	PRON
ftr-502	201	13	the	the	DET
ftr-502	201	14	result	result	NOUN
ftr-502	201	15	of	of	ADP
ftr-502	201	16	several	several	ADJ
ftr-502	201	17	prior	prior	ADJ
ftr-502	201	18	tax	tax	NOUN
ftr-502	201	19	law	law	NOUN
ftr-502	201	20	changes	change	NOUN
ftr-502	201	21	that	that	PRON
ftr-502	201	22	may	may	AUX
ftr-502	201	23	or	or	CCONJ
ftr-502	201	24	may	may	AUX
ftr-502	201	25	not	not	PART
ftr-502	201	26	have	have	AUX
ftr-502	201	27	achieved	achieve	VERB
ftr-502	201	28	he	he	PRON
ftr-502	201	29	.	.	PUNCT
ftr-502	201	30	'	'	PUNCT
ftr-502	202	1	musgrave	musgrave	PROPN
ftr-502	202	2	also	also	ADV
ftr-502	202	3	proposes	propose	VERB
ftr-502	202	4	an	an	DET
ftr-502	202	5	index	index	NOUN
ftr-502	202	6	that	that	PRON
ftr-502	202	7	seeks	seek	VERB
ftr-502	202	8	to	to	PART
ftr-502	202	9	measure	measure	VERB
ftr-502	202	10	he	he	PRON
ftr-502	202	11	.	.	PUNCT
ftr-502	203	1	rather	rather	ADV
ftr-502	203	2	than	than	ADP
ftr-502	203	3	using	use	VERB
ftr-502	203	4	a	a	DET
ftr-502	203	5	ranking	rank	VERB
ftr-502	203	6	system	system	NOUN
ftr-502	203	7	such	such	ADJ
ftr-502	203	8	as	as	ADP
ftr-502	203	9	that	that	PRON
ftr-502	203	10	described	describe	VERB
ftr-502	203	11	above	above	ADV
ftr-502	203	12	,	,	PUNCT
ftr-502	203	13	musgrave	musgrave	PROPN
ftr-502	203	14	devised	devise	VERB
ftr-502	203	15	an	an	DET
ftr-502	203	16	index	index	NOUN
ftr-502	203	17	with	with	ADP
ftr-502	203	18	two	two	NUM
ftr-502	203	19	parts	part	NOUN
ftr-502	203	20	.	.	PUNCT
ftr-502	204	1	the	the	DET
ftr-502	204	2	first	first	ADJ
ftr-502	204	3	part	part	NOUN
ftr-502	204	4	,	,	PUNCT
ftr-502	204	5	the	the	DET
ftr-502	204	6	he	he	PROPN
ftr-502	204	7	component	component	NOUN
ftr-502	204	8	,	,	PUNCT
ftr-502	204	9	would	would	AUX
ftr-502	204	10	measure	measure	VERB
ftr-502	204	11	the	the	DET
ftr-502	204	12	difference	difference	NOUN
ftr-502	204	13	between	between	ADP
ftr-502	204	14	the	the	DET
ftr-502	204	15	welfare	welfare	NOUN
ftr-502	204	16	cost	cost	NOUN
ftr-502	204	17	of	of	ADP
ftr-502	204	18	the	the	DET
ftr-502	204	19	tax	tax	NOUN
ftr-502	204	20	system	system	NOUN
ftr-502	204	21	if	if	SCONJ
ftr-502	204	22	equals	equal	VERB
ftr-502	204	23	were	be	AUX
ftr-502	204	24	treated	treat	VERB
ftr-502	204	25	equally	equally	ADV
ftr-502	204	26	and	and	CCONJ
ftr-502	204	27	the	the	DET
ftr-502	204	28	welfare	welfare	NOUN
ftr-502	204	29	cost	cost	NOUN
ftr-502	204	30	of	of	ADP
ftr-502	204	31	the	the	DET
ftr-502	204	32	system	system	NOUN
ftr-502	204	33	when	when	SCONJ
ftr-502	204	34	equals	equal	VERB
ftr-502	204	35	are	be	AUX
ftr-502	204	36	not	not	PART
ftr-502	204	37	treated	treat	VERB
ftr-502	204	38	equally.45	equally.45	ADV
ftr-502	204	39	the	the	DET
ftr-502	204	40	second	second	ADJ
ftr-502	204	41	component	component	NOUN
ftr-502	204	42	,	,	PUNCT
ftr-502	204	43	the	the	DET
ftr-502	204	44	ve	ve	NOUN
ftr-502	204	45	component	component	NOUN
ftr-502	204	46	,	,	PUNCT
ftr-502	204	47	would	would	AUX
ftr-502	204	48	measure	measure	VERB
ftr-502	204	49	the	the	DET
ftr-502	204	50	difference	difference	NOUN
ftr-502	204	51	between	between	ADP
ftr-502	204	52	the	the	DET
ftr-502	204	53	welfare	welfare	NOUN
ftr-502	204	54	costs	cost	NOUN
ftr-502	204	55	of	of	ADP
ftr-502	204	56	the	the	DET
ftr-502	204	57	tax	tax	NOUN
ftr-502	204	58	system	system	NOUN
ftr-502	204	59	assuming	assume	VERB
ftr-502	204	60	that	that	PRON
ftr-502	204	61	ve	ve	AUX
ftr-502	204	62	had	have	AUX
ftr-502	204	63	been	be	AUX
ftr-502	204	64	achieved	achieve	VERB
ftr-502	204	65	and	and	CCONJ
ftr-502	204	66	the	the	DET
ftr-502	204	67	welfare	welfare	NOUN
ftr-502	204	68	costs	cost	NOUN
ftr-502	204	69	of	of	ADP
ftr-502	204	70	the	the	DET
ftr-502	204	71	tax	tax	NOUN
ftr-502	204	72	system	system	NOUN
ftr-502	204	73	where	where	SCONJ
ftr-502	204	74	ve	ve	VERB
ftr-502	204	75	is	be	AUX
ftr-502	204	76	not	not	PART
ftr-502	204	77	achieved.46	achieved.46	PROPN
ftr-502	204	78	musgrave	musgrave	PROPN
ftr-502	204	79	uses	use	VERB
ftr-502	204	80	the	the	DET
ftr-502	204	81	term	term	NOUN
ftr-502	204	82	welfare	welfare	NOUN
ftr-502	204	83	costs	cost	NOUN
ftr-502	204	84	to	to	PART
ftr-502	204	85	represent	represent	VERB
ftr-502	204	86	the	the	DET
ftr-502	204	87	burden	burden	NOUN
ftr-502	204	88	imposed	impose	VERB
ftr-502	204	89	on	on	ADP
ftr-502	204	90	all	all	DET
ftr-502	204	91	taxpayers	taxpayer	NOUN
ftr-502	204	92	by	by	ADP
ftr-502	204	93	the	the	DET
ftr-502	204	94	tax	tax	NOUN
ftr-502	204	95	system	system	NOUN
ftr-502	204	96	.	.	PUNCT
ftr-502	205	1	in	in	ADP
ftr-502	205	2	his	his	PRON
ftr-502	205	3	examples	example	NOUN
ftr-502	205	4	,	,	PUNCT
ftr-502	205	5	he	he	PRON
ftr-502	205	6	calculates	calculate	VERB
ftr-502	205	7	welfare	welfare	NOUN
ftr-502	205	8	cost	cost	NOUN
ftr-502	205	9	by	by	ADP
ftr-502	205	10	assuming	assume	VERB
ftr-502	205	11	that	that	SCONJ
ftr-502	205	12	the	the	DET
ftr-502	205	13	marginal	marginal	ADJ
ftr-502	205	14	utility	utility	NOUN
ftr-502	205	15	of	of	ADP
ftr-502	205	16	income	income	NOUN
ftr-502	205	17	declines	decline	NOUN
ftr-502	205	18	as	as	ADP
ftr-502	205	19	income	income	NOUN
ftr-502	205	20	increases.47	increases.47	NOUN
ftr-502	205	21	he	he	PRON
ftr-502	205	22	argues	argue	VERB
ftr-502	205	23	that	that	SCONJ
ftr-502	205	24	his	his	PRON
ftr-502	205	25	system	system	NOUN
ftr-502	205	26	of	of	ADP
ftr-502	205	27	employing	employ	VERB
ftr-502	205	28	two	two	NUM
ftr-502	205	29	components	component	NOUN
ftr-502	205	30	to	to	PART
ftr-502	205	31	isolate	isolate	VERB
ftr-502	205	32	the	the	DET
ftr-502	205	33	welfare	welfare	NOUN
ftr-502	205	34	costs	cost	NOUN
ftr-502	205	35	arising	arise	VERB
ftr-502	205	36	from	from	ADP
ftr-502	205	37	the	the	DET
ftr-502	205	38	failure	failure	NOUN
ftr-502	205	39	to	to	PART
ftr-502	205	40	achieve	achieve	VERB
ftr-502	205	41	he	he	PRON
ftr-502	205	42	or	or	CCONJ
ftr-502	205	43	ve	ve	AUX
ftr-502	205	44	is	be	AUX
ftr-502	205	45	superior	superior	ADJ
ftr-502	205	46	to	to	ADP
ftr-502	205	47	ranking	rank	VERB
ftr-502	205	48	studies	study	NOUN
ftr-502	205	49	because	because	SCONJ
ftr-502	205	50	his	his	PRON
ftr-502	205	51	system	system	NOUN
ftr-502	205	52	measures	measure	VERB
ftr-502	205	53	changes	change	NOUN
ftr-502	205	54	in	in	ADP
ftr-502	205	55	the	the	DET
ftr-502	205	56	allocation	allocation	NOUN
ftr-502	205	57	of	of	ADP
ftr-502	205	58	tax	tax	NOUN
ftr-502	205	59	burdens	burden	NOUN
ftr-502	205	60	that	that	PRON
ftr-502	205	61	might	might	AUX
ftr-502	205	62	be	be	AUX
ftr-502	205	63	considered	consider	VERB
ftr-502	205	64	significant	significant	ADJ
ftr-502	205	65	but	but	CCONJ
ftr-502	205	66	that	that	PRON
ftr-502	205	67	might	might	AUX
ftr-502	205	68	not	not	PART
ftr-502	205	69	result	result	VERB
ftr-502	205	70	in	in	ADP
ftr-502	205	71	a	a	DET
ftr-502	205	72	rank	rank	NOUN
ftr-502	205	73	shift.48	shift.48	NOUN
ftr-502	205	74	42	42	NUM
ftr-502	205	75	.	.	PUNCT
ftr-502	206	1	i	i	PRON
ftr-502	206	2	d.	d.	PROPN
ftr-502	206	3	43	43	NUM
ftr-502	206	4	.	.	PUNCT
ftr-502	207	1	i	i	PRON
ftr-502	207	2	d.	d.	PROPN
ftr-502	207	3	at	at	ADP
ftr-502	207	4	146	146	NUM
ftr-502	207	5	-	-	SYM
ftr-502	207	6	47	47	NUM
ftr-502	207	7	.	.	PUNCT
ftr-502	208	1	44	44	NUM
ftr-502	208	2	.	.	PUNCT
ftr-502	209	1	i	i	PRON
ftr-502	209	2	d.	d.	PROPN
ftr-502	209	3	kaplow	kaplow	PROPN
ftr-502	209	4	notes	note	NOUN
ftr-502	209	5	that	that	SCONJ
ftr-502	209	6	some	some	DET
ftr-502	209	7	authors	author	NOUN
ftr-502	209	8	have	have	AUX
ftr-502	209	9	attempted	attempt	VERB
ftr-502	209	10	to	to	PART
ftr-502	209	11	deal	deal	VERB
ftr-502	209	12	with	with	ADP
ftr-502	209	13	this	this	DET
ftr-502	209	14	problem	problem	NOUN
ftr-502	209	15	by	by	ADP
ftr-502	209	16	determining	determine	VERB
ftr-502	209	17	what	what	PRON
ftr-502	209	18	the	the	DET
ftr-502	209	19	distribution	distribution	NOUN
ftr-502	209	20	of	of	ADP
ftr-502	209	21	income	income	NOUN
ftr-502	209	22	would	would	AUX
ftr-502	209	23	be	be	AUX
ftr-502	209	24	if	if	SCONJ
ftr-502	209	25	the	the	DET
ftr-502	209	26	ideal	ideal	ADJ
ftr-502	209	27	tax	tax	NOUN
ftr-502	209	28	system	system	NOUN
ftr-502	209	29	were	be	AUX
ftr-502	209	30	in	in	ADP
ftr-502	209	31	effect	effect	NOUN
ftr-502	209	32	and	and	CCONJ
ftr-502	209	33	then	then	ADV
ftr-502	209	34	comparing	compare	VERB
ftr-502	209	35	the	the	DET
ftr-502	209	36	effect	effect	NOUN
ftr-502	209	37	of	of	ADP
ftr-502	209	38	the	the	DET
ftr-502	209	39	tax	tax	NOUN
ftr-502	209	40	reform	reform	NOUN
ftr-502	209	41	on	on	ADP
ftr-502	209	42	the	the	DET
ftr-502	209	43	distribution	distribution	NOUN
ftr-502	209	44	of	of	ADP
ftr-502	209	45	income	income	NOUN
ftr-502	209	46	to	to	ADP
ftr-502	209	47	the	the	DET
ftr-502	209	48	ideal	ideal	ADJ
ftr-502	209	49	distribution	distribution	NOUN
ftr-502	209	50	.	.	PUNCT
ftr-502	210	1	i	i	PRON
ftr-502	210	2	d.	d.	PROPN
ftr-502	210	3	at	at	ADP
ftr-502	210	4	147	147	NUM
ftr-502	210	5	-	-	SYM
ftr-502	210	6	48	48	NUM
ftr-502	210	7	.	.	PUNCT
ftr-502	211	1	however	however	ADV
ftr-502	211	2	,	,	PUNCT
ftr-502	211	3	kaplow	kaplow	PROPN
ftr-502	211	4	argues	argue	VERB
ftr-502	211	5	that	that	SCONJ
ftr-502	211	6	the	the	DET
ftr-502	211	7	distribution	distribution	NOUN
ftr-502	211	8	analysis	analysis	NOUN
ftr-502	211	9	is	be	AUX
ftr-502	211	10	really	really	ADV
ftr-502	211	11	focusing	focus	VERB
ftr-502	211	12	on	on	ADP
ftr-502	211	13	ve	ve	VERB
ftr-502	211	14	since	since	SCONJ
ftr-502	211	15	it	it	PRON
ftr-502	211	16	is	be	AUX
ftr-502	211	17	analyzing	analyze	VERB
ftr-502	211	18	the	the	DET
ftr-502	211	19	impact	impact	NOUN
ftr-502	211	20	on	on	ADP
ftr-502	211	21	unequals	unequal	NOUN
ftr-502	211	22	.	.	PUNCT
ftr-502	212	1	45	45	NUM
ftr-502	212	2	.	.	PUNCT
ftr-502	213	1	musgrave	musgrave	PROPN
ftr-502	213	2	i	i	PROPN
ftr-502	213	3	,	,	PUNCT
ftr-502	213	4	supra	supra	PROPN
ftr-502	213	5	note	note	PROPN
ftr-502	213	6	1	1	NUM
ftr-502	213	7	,	,	PUNCT
ftr-502	213	8	at	at	ADP
ftr-502	213	9	117	117	NUM
ftr-502	213	10	-	-	SYM
ftr-502	213	11	18	18	NUM
ftr-502	213	12	;	;	PUNCT
ftr-502	213	13	musgrave	musgrave	PROPN
ftr-502	213	14	ii	ii	PROPN
ftr-502	213	15	,	,	PUNCT
ftr-502	213	16	supra	supra	PROPN
ftr-502	213	17	note	note	PROPN
ftr-502	213	18	1	1	NUM
ftr-502	213	19	,	,	PUNCT
ftr-502	213	20	at	at	ADP
ftr-502	213	21	357	357	NUM
ftr-502	213	22	-	-	SYM
ftr-502	213	23	58	58	NUM
ftr-502	213	24	.	.	PUNCT
ftr-502	214	1	46	46	NUM
ftr-502	214	2	.	.	PUNCT
ftr-502	215	1	musgrave	musgrave	PROPN
ftr-502	215	2	i	i	PROPN
ftr-502	215	3	,	,	PUNCT
ftr-502	215	4	supra	supra	PROPN
ftr-502	215	5	note	note	PROPN
ftr-502	215	6	1	1	NUM
ftr-502	215	7	,	,	PUNCT
ftr-502	215	8	at	at	ADP
ftr-502	215	9	117	117	NUM
ftr-502	215	10	-	-	SYM
ftr-502	215	11	18	18	NUM
ftr-502	215	12	;	;	PUNCT
ftr-502	215	13	for	for	ADP
ftr-502	215	14	this	this	DET
ftr-502	215	15	purpose	purpose	NOUN
ftr-502	215	16	,	,	PUNCT
ftr-502	215	17	musgrave	musgrave	PROPN
ftr-502	215	18	assumes	assume	VERB
ftr-502	215	19	that	that	SCONJ
ftr-502	215	20	ve	ve	AUX
ftr-502	215	21	has	have	AUX
ftr-502	215	22	been	be	AUX
ftr-502	215	23	achieved	achieve	VERB
ftr-502	215	24	with	with	ADP
ftr-502	215	25	a	a	DET
ftr-502	215	26	tax	tax	NOUN
ftr-502	215	27	distribution	distribution	NOUN
ftr-502	215	28	that	that	PRON
ftr-502	215	29	minimizes	minimize	VERB
ftr-502	215	30	aggregate	aggregate	ADJ
ftr-502	215	31	welfare	welfare	NOUN
ftr-502	215	32	costs	cost	NOUN
ftr-502	215	33	.	.	PUNCT
ftr-502	216	1	47	47	NUM
ftr-502	216	2	.	.	PUNCT
ftr-502	217	1	musgrave	musgrave	PROPN
ftr-502	217	2	assumes	assume	VERB
ftr-502	217	3	a	a	DET
ftr-502	217	4	social	social	ADJ
ftr-502	217	5	welfare	welfare	NOUN
ftr-502	217	6	function	function	NOUN
ftr-502	217	7	that	that	PRON
ftr-502	217	8	assigns	assign	VERB
ftr-502	217	9	a	a	DET
ftr-502	217	10	value	value	NOUN
ftr-502	217	11	of	of	ADP
ftr-502	217	12	10	10	NUM
ftr-502	217	13	to	to	ADP
ftr-502	217	14	the	the	DET
ftr-502	217	15	first	first	ADJ
ftr-502	217	16	dollar	dollar	NOUN
ftr-502	217	17	of	of	ADP
ftr-502	217	18	income	income	NOUN
ftr-502	217	19	,	,	PUNCT
ftr-502	217	20	of	of	ADP
ftr-502	217	21	9.1	9.1	NUM
ftr-502	217	22	to	to	ADP
ftr-502	217	23	the	the	DET
ftr-502	217	24	second	second	ADJ
ftr-502	217	25	dollar	dollar	NOUN
ftr-502	217	26	of	of	ADP
ftr-502	217	27	income	income	NOUN
ftr-502	217	28	,	,	PUNCT
ftr-502	217	29	of	of	ADP
ftr-502	217	30	8.19	8.19	NUM
ftr-502	217	31	to	to	ADP
ftr-502	217	32	the	the	DET
ftr-502	217	33	third	third	ADJ
ftr-502	217	34	dollar	dollar	NOUN
ftr-502	217	35	of	of	ADP
ftr-502	217	36	income	income	NOUN
ftr-502	217	37	,	,	PUNCT
ftr-502	217	38	etc	etc	X
ftr-502	217	39	.	.	X
ftr-502	217	40	,	,	PUNCT
ftr-502	217	41	with	with	ADP
ftr-502	217	42	the	the	DET
ftr-502	217	43	social	social	ADJ
ftr-502	217	44	welfare	welfare	NOUN
ftr-502	217	45	of	of	ADP
ftr-502	217	46	each	each	DET
ftr-502	217	47	successive	successive	ADJ
ftr-502	217	48	dollar	dollar	NOUN
ftr-502	217	49	of	of	ADP
ftr-502	217	50	income	income	NOUN
ftr-502	217	51	declining	decline	VERB
ftr-502	217	52	by	by	ADP
ftr-502	217	53	10	10	NUM
ftr-502	217	54	%	%	NOUN
ftr-502	217	55	.	.	PUNCT
ftr-502	218	1	musgrave	musgrave	PROPN
ftr-502	218	2	i	i	PROPN
ftr-502	218	3	,	,	PUNCT
ftr-502	218	4	supra	supra	PROPN
ftr-502	218	5	note	note	PROPN
ftr-502	218	6	1	1	NUM
ftr-502	218	7	,	,	PUNCT
ftr-502	218	8	at	at	ADP
ftr-502	218	9	119	119	NUM
ftr-502	218	10	.	.	PUNCT
ftr-502	218	11	48	48	NUM
ftr-502	218	12	.	.	PUNCT
ftr-502	219	1	i	i	PRON
ftr-502	219	2	d.	d.	PROPN
ftr-502	219	3	at	at	ADP
ftr-502	219	4	118	118	NUM
ftr-502	219	5	.	.	PUNCT
ftr-502	220	1	[	[	X
ftr-502	220	2	vol	vol	NOUN
ftr-502	220	3	1:10	1:10	NUM
ftr-502	220	4	horizontal	horizontal	ADJ
ftr-502	220	5	and	and	CCONJ
ftr-502	220	6	vertical	vertical	ADJ
ftr-502	220	7	equity	equity	NOUN
ftr-502	220	8	a	a	DET
ftr-502	220	9	simple	simple	ADJ
ftr-502	220	10	version	version	NOUN
ftr-502	220	11	of	of	ADP
ftr-502	220	12	musgrave	musgrave	PROPN
ftr-502	220	13	's	's	PART
ftr-502	220	14	index	index	NOUN
ftr-502	220	15	will	will	AUX
ftr-502	220	16	illustrate	illustrate	VERB
ftr-502	220	17	musgrave	musgrave	PROPN
ftr-502	220	18	's	's	PART
ftr-502	220	19	thesis	thesis	NOUN
ftr-502	220	20	.	.	PUNCT
ftr-502	221	1	consider	consider	VERB
ftr-502	221	2	four	four	NUM
ftr-502	221	3	individuals	individual	NOUN
ftr-502	221	4	l1	l1	PROPN
ftr-502	221	5	,	,	PUNCT
ftr-502	221	6	l2	l2	NOUN
ftr-502	221	7	,	,	PUNCT
ftr-502	221	8	hi	hi	INTJ
ftr-502	221	9	,	,	PUNCT
ftr-502	221	10	and	and	CCONJ
ftr-502	221	11	h2	h2	PROPN
ftr-502	221	12	.	.	PUNCT
ftr-502	222	1	li	li	PROPN
ftr-502	222	2	and	and	CCONJ
ftr-502	222	3	l2	l2	PROPN
ftr-502	222	4	have	have	VERB
ftr-502	222	5	low	low	ADJ
ftr-502	222	6	incomes	income	NOUN
ftr-502	222	7	,	,	PUNCT
ftr-502	222	8	each	each	PRON
ftr-502	222	9	receiving	receive	VERB
ftr-502	222	10	$	$	SYM
ftr-502	222	11	5	5	NUM
ftr-502	222	12	,	,	PUNCT
ftr-502	222	13	and	and	CCONJ
ftr-502	222	14	are	be	AUX
ftr-502	222	15	grouped	group	VERB
ftr-502	222	16	together	together	ADV
ftr-502	222	17	in	in	ADP
ftr-502	222	18	the	the	DET
ftr-502	222	19	low	low	ADJ
ftr-502	222	20	rank	rank	NOUN
ftr-502	222	21	category	category	NOUN
ftr-502	222	22	l.	l.	PROPN
ftr-502	223	1	hi	hi	INTJ
ftr-502	224	1	and	and	CCONJ
ftr-502	224	2	h2	h2	PROPN
ftr-502	224	3	have	have	VERB
ftr-502	224	4	high	high	ADJ
ftr-502	224	5	incomes	income	NOUN
ftr-502	224	6	,	,	PUNCT
ftr-502	224	7	each	each	PRON
ftr-502	224	8	receiving	receive	VERB
ftr-502	224	9	$	$	SYM
ftr-502	224	10	10	10	NUM
ftr-502	224	11	,	,	PUNCT
ftr-502	224	12	and	and	CCONJ
ftr-502	224	13	are	be	AUX
ftr-502	224	14	grouped	group	VERB
ftr-502	224	15	together	together	ADV
ftr-502	224	16	in	in	ADP
ftr-502	224	17	the	the	DET
ftr-502	224	18	high	high	ADJ
ftr-502	224	19	rank	rank	NOUN
ftr-502	224	20	category	category	NOUN
ftr-502	224	21	h.	h.	PROPN
ftr-502	224	22	two	two	NUM
ftr-502	224	23	proposals	proposal	NOUN
ftr-502	224	24	to	to	PART
ftr-502	224	25	implement	implement	VERB
ftr-502	224	26	an	an	DET
ftr-502	224	27	income	income	NOUN
ftr-502	224	28	tax	tax	NOUN
ftr-502	224	29	for	for	ADP
ftr-502	224	30	the	the	DET
ftr-502	224	31	first	first	ADJ
ftr-502	224	32	time	time	NOUN
ftr-502	224	33	ever	ever	ADV
ftr-502	224	34	are	be	AUX
ftr-502	224	35	being	be	AUX
ftr-502	224	36	considered	consider	VERB
ftr-502	224	37	.	.	PUNCT
ftr-502	225	1	the	the	DET
ftr-502	225	2	impact	impact	NOUN
ftr-502	225	3	of	of	ADP
ftr-502	225	4	the	the	DET
ftr-502	225	5	two	two	NUM
ftr-502	225	6	proposals	proposal	NOUN
ftr-502	225	7	on	on	ADP
ftr-502	225	8	the	the	DET
ftr-502	225	9	after	after	ADP
ftr-502	225	10	-	-	PUNCT
ftr-502	225	11	tax	tax	NOUN
ftr-502	225	12	income	income	NOUN
ftr-502	225	13	and	and	CCONJ
ftr-502	225	14	rankings	ranking	NOUN
ftr-502	225	15	of	of	ADP
ftr-502	225	16	the	the	DET
ftr-502	225	17	individuals	individual	NOUN
ftr-502	225	18	is	be	AUX
ftr-502	225	19	illustrated	illustrate	VERB
ftr-502	225	20	below	below	ADV
ftr-502	225	21	.	.	PUNCT
ftr-502	226	1	first	first	ADJ
ftr-502	226	2	tax	tax	NOUN
ftr-502	226	3	proposal	proposal	NOUN
ftr-502	226	4	net	net	ADJ
ftr-502	226	5	group	group	NOUN
ftr-502	226	6	tax	tax	NOUN
ftr-502	226	7	income	income	NOUN
ftr-502	226	8	rank	rank	NOUN
ftr-502	226	9	4	4	NUM
ftr-502	226	10	6	6	NUM
ftr-502	226	11	1	1	NUM
ftr-502	226	12	4	4	NUM
ftr-502	226	13	6	6	NUM
ftr-502	226	14	1	1	NUM
ftr-502	226	15	0	0	NUM
ftr-502	226	16	5	5	NUM
ftr-502	226	17	2	2	NUM
ftr-502	226	18	0	0	NUM
ftr-502	226	19	5	5	NUM
ftr-502	226	20	2	2	NUM
ftr-502	226	21	second	second	ADJ
ftr-502	226	22	tax	tax	NOUN
ftr-502	226	23	proposal	proposal	NOUN
ftr-502	226	24	net	net	ADJ
ftr-502	226	25	group	group	NOUN
ftr-502	226	26	tax	tax	NOUN
ftr-502	226	27	income	income	NOUN
ftr-502	226	28	rank	rank	VERB
ftr-502	226	29	2.5	2.5	NUM
ftr-502	226	30	7.5	7.5	NUM
ftr-502	226	31	1	1	NUM
ftr-502	226	32	3.8	3.8	NUM
ftr-502	226	33	6.2	6.2	NUM
ftr-502	226	34	1	1	NUM
ftr-502	226	35	.4	.4	NUM
ftr-502	226	36	4.6	4.6	NUM
ftr-502	226	37	2	2	NUM
ftr-502	226	38	1.3	1.3	NUM
ftr-502	226	39	3.7	3.7	NUM
ftr-502	226	40	2	2	NUM
ftr-502	226	41	note	note	NOUN
ftr-502	226	42	that	that	SCONJ
ftr-502	226	43	although	although	SCONJ
ftr-502	226	44	the	the	DET
ftr-502	226	45	two	two	NUM
ftr-502	226	46	tax	tax	NOUN
ftr-502	226	47	proposals	proposal	NOUN
ftr-502	226	48	have	have	VERB
ftr-502	226	49	a	a	DET
ftr-502	226	50	disparate	disparate	ADJ
ftr-502	226	51	impact	impact	NOUN
ftr-502	226	52	on	on	ADP
ftr-502	226	53	the	the	DET
ftr-502	226	54	members	member	NOUN
ftr-502	226	55	of	of	ADP
ftr-502	226	56	the	the	DET
ftr-502	226	57	two	two	NUM
ftr-502	226	58	groups	group	NOUN
ftr-502	226	59	,	,	PUNCT
ftr-502	226	60	l	l	NOUN
ftr-502	226	61	and	and	CCONJ
ftr-502	226	62	h	h	NOUN
ftr-502	226	63	,	,	PUNCT
ftr-502	226	64	the	the	DET
ftr-502	226	65	reforms	reform	NOUN
ftr-502	226	66	do	do	AUX
ftr-502	226	67	not	not	PART
ftr-502	226	68	register	register	VERB
ftr-502	226	69	a	a	DET
ftr-502	226	70	rank	rank	NOUN
ftr-502	226	71	change	change	NOUN
ftr-502	226	72	so	so	ADV
ftr-502	226	73	long	long	ADV
ftr-502	226	74	as	as	SCONJ
ftr-502	226	75	only	only	ADV
ftr-502	226	76	two	two	NUM
ftr-502	226	77	ranking	rank	VERB
ftr-502	226	78	groups	group	NOUN
ftr-502	226	79	are	be	AUX
ftr-502	226	80	used	use	VERB
ftr-502	226	81	because	because	SCONJ
ftr-502	226	82	h	h	PROPN
ftr-502	226	83	i	i	PROPN
ftr-502	226	84	and	and	CCONJ
ftr-502	226	85	h2	h2	PROPN
ftr-502	226	86	still	still	ADV
ftr-502	226	87	have	have	VERB
ftr-502	226	88	after	after	ADP
ftr-502	226	89	-	-	PUNCT
ftr-502	226	90	tax	tax	NOUN
ftr-502	226	91	incomes	income	NOUN
ftr-502	226	92	that	that	PRON
ftr-502	226	93	place	place	VERB
ftr-502	226	94	them	they	PRON
ftr-502	226	95	in	in	ADP
ftr-502	226	96	the	the	DET
ftr-502	226	97	highest	high	ADJ
ftr-502	226	98	ranking	ranking	ADJ
ftr-502	226	99	group	group	NOUN
ftr-502	226	100	and	and	CCONJ
ftr-502	226	101	li	li	PROPN
ftr-502	226	102	and	and	CCONJ
ftr-502	226	103	l2	l2	PROPN
ftr-502	226	104	still	still	ADV
ftr-502	226	105	have	have	VERB
ftr-502	226	106	incomes	income	NOUN
ftr-502	226	107	that	that	PRON
ftr-502	226	108	place	place	VERB
ftr-502	226	109	them	they	PRON
ftr-502	226	110	in	in	ADP
ftr-502	226	111	the	the	DET
ftr-502	226	112	lowest	low	ADJ
ftr-502	226	113	group	group	NOUN
ftr-502	226	114	.	.	PUNCT
ftr-502	227	1	thus	thus	ADV
ftr-502	227	2	,	,	PUNCT
ftr-502	227	3	using	use	VERB
ftr-502	227	4	the	the	DET
ftr-502	227	5	ranking	ranking	ADJ
ftr-502	227	6	analysis	analysis	NOUN
ftr-502	227	7	,	,	PUNCT
ftr-502	227	8	each	each	DET
ftr-502	227	9	proposal	proposal	NOUN
ftr-502	227	10	is	be	AUX
ftr-502	227	11	consistent	consistent	ADJ
ftr-502	227	12	with	with	ADP
ftr-502	227	13	he	he	PRON
ftr-502	227	14	although	although	SCONJ
ftr-502	227	15	after	after	ADP
ftr-502	227	16	-	-	PUNCT
ftr-502	227	17	tax	tax	NOUN
ftr-502	227	18	incomes	income	NOUN
ftr-502	227	19	differ	differ	VERB
ftr-502	227	20	markedly	markedly	ADV
ftr-502	227	21	depending	depend	VERB
ftr-502	227	22	upon	upon	SCONJ
ftr-502	227	23	which	which	DET
ftr-502	227	24	proposal	proposal	NOUN
ftr-502	227	25	is	be	AUX
ftr-502	227	26	adopted	adopt	VERB
ftr-502	227	27	.	.	PUNCT
ftr-502	228	1	musgrave	musgrave	PROPN
ftr-502	228	2	's	's	PART
ftr-502	228	3	index	index	NOUN
ftr-502	228	4	attempts	attempt	VERB
ftr-502	228	5	to	to	PART
ftr-502	228	6	capture	capture	VERB
ftr-502	228	7	the	the	DET
ftr-502	228	8	he	he	PROPN
ftr-502	228	9	movement	movement	NOUN
ftr-502	228	10	which	which	PRON
ftr-502	228	11	the	the	DET
ftr-502	228	12	ranking	ranking	NOUN
ftr-502	228	13	studies	study	NOUN
ftr-502	228	14	miss	miss	VERB
ftr-502	228	15	.	.	PUNCT
ftr-502	229	1	in	in	ADP
ftr-502	229	2	addition	addition	NOUN
ftr-502	229	3	,	,	PUNCT
ftr-502	229	4	musgrave	musgrave	PROPN
ftr-502	229	5	's	's	PART
ftr-502	229	6	index	index	NOUN
ftr-502	229	7	attempts	attempt	VERB
ftr-502	229	8	to	to	PART
ftr-502	229	9	measure	measure	VERB
ftr-502	229	10	ve	ve	NOUN
ftr-502	229	11	differences	difference	NOUN
ftr-502	229	12	.	.	PUNCT
ftr-502	230	1	thus	thus	ADV
ftr-502	230	2	,	,	PUNCT
ftr-502	230	3	under	under	ADP
ftr-502	230	4	musgrave	musgrave	PROPN
ftr-502	230	5	's	's	PART
ftr-502	230	6	approach	approach	NOUN
ftr-502	230	7	,	,	PUNCT
ftr-502	230	8	the	the	DET
ftr-502	230	9	two	two	NUM
ftr-502	230	10	systems	system	NOUN
ftr-502	230	11	would	would	AUX
ftr-502	230	12	register	register	VERB
ftr-502	230	13	different	different	ADJ
ftr-502	230	14	welfare	welfare	NOUN
ftr-502	230	15	impacts	impact	NOUN
ftr-502	230	16	,	,	PUNCT
ftr-502	230	17	as	as	SCONJ
ftr-502	230	18	illustrated	illustrate	VERB
ftr-502	230	19	below.49	below.49	PROPN
ftr-502	230	20	first	first	ADJ
ftr-502	230	21	tax	tax	NOUN
ftr-502	230	22	proposal	proposal	NOUN
ftr-502	230	23	net	net	ADJ
ftr-502	230	24	second	second	ADJ
ftr-502	230	25	tax	tax	NOUN
ftr-502	230	26	proposal	proposal	NOUN
ftr-502	230	27	net	net	ADJ
ftr-502	230	28	initial	initial	ADJ
ftr-502	230	29	income	income	NOUN
ftr-502	230	30	tax	tax	NOUN
ftr-502	230	31	income	income	NOUN
ftr-502	230	32	tax	tax	NOUN
ftr-502	230	33	income	income	NOUN
ftr-502	230	34	h1	h1	NOUN
ftr-502	230	35	10	10	NUM
ftr-502	230	36	4	4	NUM
ftr-502	230	37	6	6	NUM
ftr-502	230	38	2.5	2.5	NUM
ftr-502	230	39	7.5	7.5	NUM
ftr-502	230	40	h-2	h-2	NOUN
ftr-502	230	41	10	10	NUM
ftr-502	230	42	4	4	NUM
ftr-502	230	43	6	6	NUM
ftr-502	230	44	3.8	3.8	NUM
ftr-502	230	45	6.2	6.2	NUM
ftr-502	230	46	li	li	NOUN
ftr-502	230	47	5	5	NUM
ftr-502	230	48	0	0	NUM
ftr-502	230	49	5	5	NUM
ftr-502	230	50	.4	.4	NUM
ftr-502	230	51	4.6	4.6	NUM
ftr-502	230	52	l2	l2	NOUN
ftr-502	230	53	5	5	NUM
ftr-502	230	54	0	0	NUM
ftr-502	230	55	5	5	NUM
ftr-502	230	56	1.3	1.3	NUM
ftr-502	230	57	3.7	3.7	NUM
ftr-502	230	58	ve	ve	NOUN
ftr-502	230	59	welfare	welfare	NOUN
ftr-502	230	60	costs	cost	NOUN
ftr-502	230	61	as	as	ADP
ftr-502	230	62	result	result	NOUN
ftr-502	230	63	of	of	ADP
ftr-502	230	64	not	not	PART
ftr-502	230	65	achieving	achieve	VERB
ftr-502	230	66	ve	ve	ADP
ftr-502	230	67	0	0	NUM
ftr-502	230	68	6.4	6.4	NUM
ftr-502	230	69	49	49	NUM
ftr-502	230	70	.	.	PUNCT
ftr-502	231	1	this	this	DET
ftr-502	231	2	example	example	NOUN
ftr-502	231	3	is	be	AUX
ftr-502	231	4	obtained	obtain	VERB
ftr-502	231	5	from	from	ADP
ftr-502	231	6	musgrave	musgrave	PROPN
ftr-502	231	7	h	h	PROPN
ftr-502	231	8	,	,	PUNCT
ftr-502	231	9	supra	supra	ADJ
ftr-502	231	10	note	note	NOUN
ftr-502	231	11	1	1	NUM
ftr-502	231	12	,	,	PUNCT
ftr-502	231	13	at	at	ADP
ftr-502	231	14	357	357	NUM
ftr-502	231	15	.	.	PUNCT
ftr-502	232	1	initial	initial	ADJ
ftr-502	232	2	income	income	NOUN
ftr-502	232	3	h1	h1	PROPN
ftr-502	232	4	10	10	NUM
ftr-502	232	5	h2	h2	NOUN
ftr-502	232	6	10	10	NUM
ftr-502	232	7	li	li	PROPN
ftr-502	232	8	5	5	NUM
ftr-502	232	9	l2	l2	NOUN
ftr-502	232	10	5	5	NUM
ftr-502	232	11	initial	initial	ADJ
ftr-502	232	12	group	group	NOUN
ftr-502	232	13	rank	rank	NOUN
ftr-502	232	14	1	1	NUM
ftr-502	232	15	1	1	NUM
ftr-502	232	16	2	2	NUM
ftr-502	232	17	2	2	NUM
ftr-502	232	18	19931	19931	NUM
ftr-502	232	19	florida	florida	PROPN
ftr-502	232	20	tax	tax	NOUN
ftr-502	232	21	review	review	NOUN
ftr-502	232	22	he	he	PRON
ftr-502	232	23	welfare	welfare	NOUN
ftr-502	232	24	costs	cost	NOUN
ftr-502	232	25	as	as	ADP
ftr-502	232	26	result	result	NOUN
ftr-502	232	27	of	of	ADP
ftr-502	232	28	not	not	PART
ftr-502	232	29	achieving	achieve	VERB
ftr-502	232	30	he	he	PRON
ftr-502	232	31	0	0	NUM
ftr-502	232	32	2.3	2.3	NUM
ftr-502	232	33	note	note	NOUN
ftr-502	232	34	that	that	SCONJ
ftr-502	232	35	the	the	DET
ftr-502	232	36	first	first	ADJ
ftr-502	232	37	tax	tax	NOUN
ftr-502	232	38	proposal	proposal	NOUN
ftr-502	232	39	has	have	AUX
ftr-502	232	40	no	no	DET
ftr-502	232	41	excess	excess	ADJ
ftr-502	232	42	welfare	welfare	NOUN
ftr-502	232	43	cost	cost	NOUN
ftr-502	232	44	under	under	ADP
ftr-502	232	45	musgrave	musgrave	PROPN
ftr-502	232	46	's	's	PART
ftr-502	232	47	approach,5	approach,5	NOUN
ftr-502	232	48	"	"	PUNCT
ftr-502	232	49	but	but	CCONJ
ftr-502	232	50	the	the	DET
ftr-502	232	51	second	second	ADJ
ftr-502	232	52	tax	tax	NOUN
ftr-502	232	53	reform	reform	NOUN
ftr-502	232	54	registers	register	NOUN
ftr-502	232	55	both	both	CCONJ
ftr-502	232	56	excess	excess	ADJ
ftr-502	232	57	he	he	PRON
ftr-502	232	58	and	and	CCONJ
ftr-502	232	59	ve	ve	AUX
ftr-502	232	60	costs.5	costs.5	VERB
ftr-502	232	61	thus	thus	ADV
ftr-502	232	62	,	,	PUNCT
ftr-502	232	63	the	the	DET
ftr-502	232	64	first	first	ADJ
ftr-502	232	65	tax	tax	NOUN
ftr-502	232	66	proposal	proposal	NOUN
ftr-502	232	67	would	would	AUX
ftr-502	232	68	be	be	AUX
ftr-502	232	69	preferable	preferable	ADJ
ftr-502	232	70	.	.	PUNCT
ftr-502	233	1	kaplow	kaplow	PROPN
ftr-502	233	2	criticizes	criticize	VERB
ftr-502	233	3	musgrave	musgrave	PROPN
ftr-502	233	4	's	's	PART
ftr-502	233	5	two	two	NUM
ftr-502	233	6	-	-	PUNCT
ftr-502	233	7	component	component	NOUN
ftr-502	233	8	index	index	NOUN
ftr-502	233	9	because	because	SCONJ
ftr-502	233	10	it	it	PRON
ftr-502	233	11	devotes	devote	VERB
ftr-502	233	12	one	one	NUM
ftr-502	233	13	entire	entire	ADJ
ftr-502	233	14	component	component	NOUN
ftr-502	233	15	(	(	PUNCT
ftr-502	233	16	the	the	DET
ftr-502	233	17	he	he	PRON
ftr-502	233	18	component	component	NOUN
ftr-502	233	19	)	)	PUNCT
ftr-502	233	20	to	to	ADP
ftr-502	233	21	the	the	DET
ftr-502	233	22	few	few	ADJ
ftr-502	233	23	persons	person	NOUN
ftr-502	233	24	who	who	PRON
ftr-502	233	25	just	just	ADV
ftr-502	233	26	happen	happen	VERB
ftr-502	233	27	to	to	PART
ftr-502	233	28	be	be	AUX
ftr-502	233	29	equal	equal	ADJ
ftr-502	233	30	while	while	SCONJ
ftr-502	233	31	all	all	DET
ftr-502	233	32	other	other	ADJ
ftr-502	233	33	persons	person	NOUN
ftr-502	233	34	are	be	AUX
ftr-502	233	35	lumped	lump	VERB
ftr-502	233	36	together	together	ADV
ftr-502	233	37	in	in	ADP
ftr-502	233	38	the	the	DET
ftr-502	233	39	ve	ve	NOUN
ftr-502	233	40	component	component	NOUN
ftr-502	233	41	.	.	PUNCT
ftr-502	234	1	in	in	ADP
ftr-502	234	2	terms	term	NOUN
ftr-502	234	3	of	of	ADP
ftr-502	234	4	the	the	DET
ftr-502	234	5	above	above	ADJ
ftr-502	234	6	example	example	NOUN
ftr-502	234	7	,	,	PUNCT
ftr-502	234	8	if	if	SCONJ
ftr-502	234	9	li	li	PROPN
ftr-502	234	10	and	and	CCONJ
ftr-502	234	11	l2	l2	NOUN
ftr-502	234	12	had	have	AUX
ftr-502	234	13	not	not	PART
ftr-502	234	14	started	start	VERB
ftr-502	234	15	with	with	ADP
ftr-502	234	16	identical	identical	ADJ
ftr-502	234	17	incomes	income	NOUN
ftr-502	234	18	of	of	ADP
ftr-502	234	19	5	5	NUM
ftr-502	234	20	but	but	CCONJ
ftr-502	234	21	had	have	AUX
ftr-502	234	22	instead	instead	ADV
ftr-502	234	23	had	have	VERB
ftr-502	234	24	initial	initial	ADJ
ftr-502	234	25	incomes	income	NOUN
ftr-502	234	26	of	of	ADP
ftr-502	234	27	5	5	NUM
ftr-502	234	28	and	and	CCONJ
ftr-502	234	29	4.9	4.9	NUM
ftr-502	234	30	,	,	PUNCT
ftr-502	234	31	and	and	CCONJ
ftr-502	234	32	hi	hi	INTJ
ftr-502	234	33	and	and	CCONJ
ftr-502	234	34	h2	h2	PROPN
ftr-502	234	35	had	have	AUX
ftr-502	234	36	not	not	PART
ftr-502	234	37	started	start	VERB
ftr-502	234	38	with	with	ADP
ftr-502	234	39	initial	initial	ADJ
ftr-502	234	40	incomes	income	NOUN
ftr-502	234	41	of	of	ADP
ftr-502	234	42	10	10	NUM
ftr-502	234	43	each	each	PRON
ftr-502	234	44	,	,	PUNCT
ftr-502	234	45	but	but	CCONJ
ftr-502	234	46	had	have	VERB
ftr-502	234	47	initial	initial	ADJ
ftr-502	234	48	incomes	income	NOUN
ftr-502	234	49	of	of	ADP
ftr-502	234	50	10	10	NUM
ftr-502	234	51	and	and	CCONJ
ftr-502	234	52	9.9	9.9	NUM
ftr-502	234	53	,	,	PUNCT
ftr-502	234	54	no	no	INTJ
ftr-502	234	55	he	he	PRON
ftr-502	234	56	measure	measure	VERB
ftr-502	234	57	would	would	AUX
ftr-502	234	58	be	be	AUX
ftr-502	234	59	applied	apply	VERB
ftr-502	234	60	to	to	ADP
ftr-502	234	61	the	the	DET
ftr-502	234	62	treatment	treatment	NOUN
ftr-502	234	63	of	of	ADP
ftr-502	234	64	hi	hi	PROPN
ftr-502	234	65	,	,	PUNCT
ftr-502	234	66	h2	h2	PROPN
ftr-502	234	67	,	,	PUNCT
ftr-502	234	68	li	li	PROPN
ftr-502	234	69	,	,	PUNCT
ftr-502	234	70	and	and	CCONJ
ftr-502	234	71	l2	l2	NOUN
ftr-502	234	72	.	.	PUNCT
ftr-502	235	1	instead	instead	ADV
ftr-502	235	2	,	,	PUNCT
ftr-502	235	3	the	the	DET
ftr-502	235	4	treatment	treatment	NOUN
ftr-502	235	5	of	of	ADP
ftr-502	235	6	hi	hi	PROPN
ftr-502	235	7	,	,	PUNCT
ftr-502	235	8	h2	h2	PROPN
ftr-502	235	9	,	,	PUNCT
ftr-502	235	10	li	li	PROPN
ftr-502	235	11	,	,	PUNCT
ftr-502	235	12	and	and	CCONJ
ftr-502	235	13	l2	l2	NOUN
ftr-502	235	14	would	would	AUX
ftr-502	235	15	be	be	AUX
ftr-502	235	16	measured	measure	VERB
ftr-502	235	17	solely	solely	ADV
ftr-502	235	18	by	by	ADP
ftr-502	235	19	the	the	DET
ftr-502	235	20	ve	ve	PROPN
ftr-502	235	21	index	index	NOUN
ftr-502	235	22	.	.	PUNCT
ftr-502	236	1	kaplow	kaplow	NOUN
ftr-502	236	2	asks	ask	VERB
ftr-502	236	3	why	why	SCONJ
ftr-502	236	4	a	a	DET
ftr-502	236	5	separate	separate	ADJ
ftr-502	236	6	index	index	NOUN
ftr-502	236	7	,	,	PUNCT
ftr-502	236	8	the	the	DET
ftr-502	236	9	he	he	PROPN
ftr-502	236	10	index	index	NOUN
ftr-502	236	11	,	,	PUNCT
ftr-502	236	12	should	should	AUX
ftr-502	236	13	be	be	AUX
ftr-502	236	14	devoted	devote	VERB
ftr-502	236	15	solely	solely	ADV
ftr-502	236	16	to	to	ADP
ftr-502	236	17	the	the	DET
ftr-502	236	18	measurement	measurement	NOUN
ftr-502	236	19	of	of	ADP
ftr-502	236	20	the	the	DET
ftr-502	236	21	impact	impact	NOUN
ftr-502	236	22	of	of	ADP
ftr-502	236	23	individuals	individual	NOUN
ftr-502	236	24	who	who	PRON
ftr-502	236	25	start	start	VERB
ftr-502	236	26	out	out	ADP
ftr-502	236	27	as	as	ADP
ftr-502	236	28	equals	equal	VERB
ftr-502	236	29	when	when	SCONJ
ftr-502	236	30	all	all	DET
ftr-502	236	31	other	other	ADJ
ftr-502	236	32	taxpayers	taxpayer	NOUN
ftr-502	236	33	are	be	AUX
ftr-502	236	34	lumped	lump	VERB
ftr-502	236	35	into	into	ADP
ftr-502	236	36	the	the	DET
ftr-502	236	37	ve	ve	NOUN
ftr-502	236	38	index.52	index.52	NOUN
ftr-502	236	39	moreover	moreover	ADV
ftr-502	236	40	,	,	PUNCT
ftr-502	236	41	kaplow	kaplow	NOUN
ftr-502	236	42	asks	ask	VERB
ftr-502	236	43	what	what	PRON
ftr-502	236	44	weight	weight	NOUN
ftr-502	236	45	should	should	AUX
ftr-502	236	46	be	be	AUX
ftr-502	236	47	assigned	assign	VERB
ftr-502	236	48	to	to	PART
ftr-502	236	49	ve	ve	VERB
ftr-502	236	50	and	and	CCONJ
ftr-502	236	51	he	he	PRON
ftr-502	236	52	costs	cost	VERB
ftr-502	236	53	.	.	PUNCT
ftr-502	237	1	for	for	ADP
ftr-502	237	2	example	example	NOUN
ftr-502	237	3	,	,	PUNCT
ftr-502	237	4	if	if	SCONJ
ftr-502	237	5	one	one	NUM
ftr-502	237	6	proposed	propose	VERB
ftr-502	237	7	tax	tax	NOUN
ftr-502	237	8	law	law	NOUN
ftr-502	237	9	change	change	NOUN
ftr-502	237	10	results	result	NOUN
ftr-502	237	11	in	in	ADP
ftr-502	237	12	an	an	DET
ftr-502	237	13	excess	excess	ADJ
ftr-502	237	14	ve	ve	NOUN
ftr-502	237	15	cost	cost	NOUN
ftr-502	237	16	of	of	ADP
ftr-502	237	17	6	6	NUM
ftr-502	237	18	and	and	CCONJ
ftr-502	237	19	he	he	PRON
ftr-502	237	20	cost	cost	VERB
ftr-502	237	21	of	of	ADP
ftr-502	237	22	0	0	NUM
ftr-502	237	23	while	while	SCONJ
ftr-502	237	24	the	the	DET
ftr-502	237	25	other	other	ADJ
ftr-502	237	26	result	result	NOUN
ftr-502	237	27	in	in	ADP
ftr-502	237	28	an	an	DET
ftr-502	237	29	excess	excess	ADJ
ftr-502	237	30	ve	ve	NOUN
ftr-502	237	31	cost	cost	NOUN
ftr-502	237	32	of	of	ADP
ftr-502	237	33	3	3	NUM
ftr-502	237	34	and	and	CCONJ
ftr-502	237	35	he	he	PRON
ftr-502	237	36	cost	cost	VERB
ftr-502	237	37	of	of	ADP
ftr-502	237	38	3	3	NUM
ftr-502	237	39	,	,	PUNCT
ftr-502	237	40	both	both	PRON
ftr-502	237	41	will	will	AUX
ftr-502	237	42	have	have	VERB
ftr-502	237	43	the	the	DET
ftr-502	237	44	same	same	ADJ
ftr-502	237	45	aggregate	aggregate	ADJ
ftr-502	237	46	welfare	welfare	NOUN
ftr-502	237	47	cost	cost	NOUN
ftr-502	237	48	of	of	ADP
ftr-502	237	49	6	6	NUM
ftr-502	237	50	.	.	PUNCT
ftr-502	238	1	kaplow	kaplow	NOUN
ftr-502	238	2	queries	query	NOUN
ftr-502	238	3	which	which	DET
ftr-502	238	4	tax	tax	NOUN
ftr-502	238	5	proposal	proposal	NOUN
ftr-502	238	6	should	should	AUX
ftr-502	238	7	be	be	AUX
ftr-502	238	8	selected	select	VERB
ftr-502	238	9	.	.	PUNCT
ftr-502	239	1	he	he	PRON
ftr-502	239	2	asserts	assert	VERB
ftr-502	239	3	that	that	SCONJ
ftr-502	239	4	since	since	SCONJ
ftr-502	239	5	both	both	DET
ftr-502	239	6	he	he	PRON
ftr-502	239	7	and	and	CCONJ
ftr-502	239	8	ve	ve	AUX
ftr-502	239	9	derive	derive	VERB
ftr-502	239	10	from	from	ADP
ftr-502	239	11	the	the	DET
ftr-502	239	12	same	same	ADJ
ftr-502	239	13	normative	normative	ADJ
ftr-502	239	14	base,53	base,53	NOUN
ftr-502	239	15	it	it	PRON
ftr-502	239	16	is	be	AUX
ftr-502	239	17	difficult	difficult	ADJ
ftr-502	239	18	to	to	PART
ftr-502	239	19	see	see	VERB
ftr-502	239	20	why	why	SCONJ
ftr-502	239	21	they	they	PRON
ftr-502	239	22	should	should	AUX
ftr-502	239	23	have	have	VERB
ftr-502	239	24	a	a	DET
ftr-502	239	25	different	different	ADJ
ftr-502	239	26	normative	normative	ADJ
ftr-502	239	27	import	import	NOUN
ftr-502	239	28	.	.	PUNCT
ftr-502	240	1	in	in	ADP
ftr-502	240	2	a	a	DET
ftr-502	240	3	subsequent	subsequent	ADJ
ftr-502	240	4	article	article	NOUN
ftr-502	240	5	,	,	PUNCT
ftr-502	240	6	musgrave	musgrave	PROPN
ftr-502	240	7	admits	admit	VERB
ftr-502	240	8	that	that	SCONJ
ftr-502	240	9	in	in	ADP
ftr-502	240	10	a	a	DET
ftr-502	240	11	complex	complex	ADJ
ftr-502	240	12	world	world	NOUN
ftr-502	240	13	it	it	PRON
ftr-502	240	14	is	be	AUX
ftr-502	240	15	unrealistic	unrealistic	ADJ
ftr-502	240	16	"	"	PUNCT
ftr-502	240	17	to	to	PART
ftr-502	240	18	limit	limit	VERB
ftr-502	240	19	considerations	consideration	NOUN
ftr-502	240	20	of	of	ADP
ftr-502	240	21	departure	departure	NOUN
ftr-502	240	22	from	from	ADP
ftr-502	240	23	he	he	PRON
ftr-502	240	24	to	to	ADP
ftr-502	240	25	individuals	individual	NOUN
ftr-502	240	26	with	with	ADP
ftr-502	240	27	identical	identical	ADJ
ftr-502	240	28	incomes	income	NOUN
ftr-502	240	29	only	only	ADV
ftr-502	240	30	,	,	PUNCT
ftr-502	240	31	while	while	SCONJ
ftr-502	240	32	disregarding	disregard	VERB
ftr-502	240	33	the	the	DET
ftr-502	240	34	relative	relative	ADJ
ftr-502	240	35	treatment	treatment	NOUN
ftr-502	240	36	of	of	ADP
ftr-502	240	37	individuals	individual	NOUN
ftr-502	240	38	with	with	ADP
ftr-502	240	39	more	more	ADJ
ftr-502	240	40	or	or	CCONJ
ftr-502	240	41	less	less	ADV
ftr-502	240	42	similar	similar	ADJ
ftr-502	240	43	incomes	income	NOUN
ftr-502	240	44	.	.	PUNCT
ftr-502	240	45	'	'	PUNCT
ftr-502	241	1	"	"	PUNCT
ftr-502	241	2	"	"	PUNCT
ftr-502	241	3	but	but	CCONJ
ftr-502	241	4	he	he	PRON
ftr-502	241	5	maintains	maintain	VERB
ftr-502	241	6	that	that	SCONJ
ftr-502	241	7	this	this	PRON
ftr-502	241	8	does	do	AUX
ftr-502	241	9	not	not	PART
ftr-502	241	10	mean	mean	VERB
ftr-502	241	11	that	that	SCONJ
ftr-502	241	12	he	he	PRON
ftr-502	241	13	is	be	AUX
ftr-502	241	14	a	a	DET
ftr-502	241	15	useless	useless	ADJ
ftr-502	241	16	independent	independent	ADJ
ftr-502	241	17	concept	concept	NOUN
ftr-502	241	18	.	.	PUNCT
ftr-502	242	1	b.	b.	NOUN
ftr-502	242	2	analysis	analysis	NOUN
ftr-502	242	3	in	in	ADP
ftr-502	242	4	our	our	PRON
ftr-502	242	5	view	view	NOUN
ftr-502	242	6	,	,	PUNCT
ftr-502	242	7	kaplow	kaplow	PROPN
ftr-502	242	8	's	's	PART
ftr-502	242	9	analysis	analysis	NOUN
ftr-502	242	10	of	of	ADP
ftr-502	242	11	the	the	DET
ftr-502	242	12	defects	defect	NOUN
ftr-502	242	13	of	of	ADP
ftr-502	242	14	ranking	rank	VERB
ftr-502	242	15	studies	study	NOUN
ftr-502	242	16	to	to	PART
ftr-502	242	17	analyze	analyze	VERB
ftr-502	242	18	he	he	PRON
ftr-502	242	19	is	be	AUX
ftr-502	242	20	correct	correct	ADJ
ftr-502	242	21	.	.	PUNCT
ftr-502	243	1	as	as	SCONJ
ftr-502	243	2	noted	note	VERB
ftr-502	243	3	above	above	ADV
ftr-502	243	4	,	,	PUNCT
ftr-502	243	5	to	to	ADP
ftr-502	243	6	the	the	DET
ftr-502	243	7	extent	extent	NOUN
ftr-502	243	8	that	that	SCONJ
ftr-502	243	9	ranking	rank	VERB
ftr-502	243	10	studies	study	NOUN
ftr-502	243	11	use	use	VERB
ftr-502	243	12	50	50	NUM
ftr-502	243	13	.	.	PUNCT
ftr-502	244	1	that	that	PRON
ftr-502	244	2	is	is	ADV
ftr-502	244	3	,	,	PUNCT
ftr-502	244	4	equals	equal	VERB
ftr-502	244	5	are	be	AUX
ftr-502	244	6	treated	treat	VERB
ftr-502	244	7	equally	equally	ADV
ftr-502	244	8	,	,	PUNCT
ftr-502	244	9	and	and	CCONJ
ftr-502	244	10	there	there	PRON
ftr-502	244	11	is	be	VERB
ftr-502	244	12	an	an	DET
ftr-502	244	13	"	"	PUNCT
ftr-502	244	14	appropriate	appropriate	ADJ
ftr-502	244	15	"	"	PUNCT
ftr-502	244	16	differentiation	differentiation	NOUN
ftr-502	244	17	between	between	ADP
ftr-502	244	18	h	h	NOUN
ftr-502	244	19	and	and	CCONJ
ftr-502	244	20	l.	l.	PROPN
ftr-502	244	21	51	51	NUM
ftr-502	244	22	.	.	PUNCT
ftr-502	245	1	that	that	PRON
ftr-502	245	2	is	is	ADV
ftr-502	245	3	,	,	PUNCT
ftr-502	245	4	equals	equal	VERB
ftr-502	245	5	are	be	AUX
ftr-502	245	6	not	not	PART
ftr-502	245	7	treated	treat	VERB
ftr-502	245	8	equally	equally	ADV
ftr-502	245	9	,	,	PUNCT
ftr-502	245	10	and	and	CCONJ
ftr-502	245	11	there	there	PRON
ftr-502	245	12	is	be	VERB
ftr-502	245	13	not	not	PART
ftr-502	245	14	an	an	DET
ftr-502	245	15	"	"	PUNCT
ftr-502	245	16	appropriate	appropriate	ADJ
ftr-502	245	17	"	"	PUNCT
ftr-502	245	18	distinction	distinction	NOUN
ftr-502	245	19	in	in	ADP
ftr-502	245	20	the	the	DET
ftr-502	245	21	treatment	treatment	NOUN
ftr-502	245	22	of	of	ADP
ftr-502	245	23	unequals	unequal	NOUN
ftr-502	245	24	.	.	PUNCT
ftr-502	246	1	52	52	NUM
ftr-502	246	2	.	.	PUNCT
ftr-502	246	3	kaplow	kaplow	PROPN
ftr-502	246	4	ii	ii	PROPN
ftr-502	246	5	,	,	PUNCT
ftr-502	246	6	supra	supra	PROPN
ftr-502	246	7	note	note	PROPN
ftr-502	246	8	1	1	NUM
ftr-502	246	9	,	,	PUNCT
ftr-502	246	10	at	at	ADP
ftr-502	246	11	195	195	NUM
ftr-502	246	12	.	.	NOUN
ftr-502	246	13	53	53	NUM
ftr-502	246	14	.	.	PUNCT
ftr-502	247	1	see	see	VERB
ftr-502	247	2	supra	supra	PROPN
ftr-502	247	3	text	text	NOUN
ftr-502	247	4	accompanying	accompanying	ADJ
ftr-502	247	5	notes	note	NOUN
ftr-502	247	6	3	3	NUM
ftr-502	247	7	-	-	SYM
ftr-502	247	8	7	7	NUM
ftr-502	247	9	.	.	NUM
ftr-502	247	10	54	54	NUM
ftr-502	247	11	.	.	PUNCT
ftr-502	248	1	musgrave	musgrave	PROPN
ftr-502	248	2	ii	ii	PROPN
ftr-502	248	3	,	,	PUNCT
ftr-502	248	4	supra	supra	PROPN
ftr-502	248	5	note	note	PROPN
ftr-502	248	6	1	1	NUM
ftr-502	248	7	,	,	PUNCT
ftr-502	248	8	at	at	ADP
ftr-502	248	9	358	358	NUM
ftr-502	248	10	.	.	PUNCT
ftr-502	249	1	[	[	X
ftr-502	249	2	vol	vol	NOUN
ftr-502	249	3	1:10	1:10	NUM
ftr-502	249	4	horizontal	horizontal	ADJ
ftr-502	249	5	and	and	CCONJ
ftr-502	249	6	vertical	vertical	ADJ
ftr-502	249	7	equity	equity	NOUN
ftr-502	249	8	,	,	PUNCT
ftr-502	249	9	the	the	DET
ftr-502	249	10	distribution	distribution	NOUN
ftr-502	249	11	of	of	ADP
ftr-502	249	12	income	income	NOUN
ftr-502	249	13	existing	exist	VERB
ftr-502	249	14	prior	prior	ADV
ftr-502	249	15	to	to	ADP
ftr-502	249	16	a	a	DET
ftr-502	249	17	tax	tax	NOUN
ftr-502	249	18	law	law	NOUN
ftr-502	249	19	change	change	NOUN
ftr-502	249	20	as	as	ADP
ftr-502	249	21	a	a	DET
ftr-502	249	22	base	base	NOUN
ftr-502	249	23	to	to	PART
ftr-502	249	24	measure	measure	VERB
ftr-502	249	25	the	the	DET
ftr-502	249	26	he	he	PRON
ftr-502	249	27	impact	impact	NOUN
ftr-502	249	28	of	of	ADP
ftr-502	249	29	the	the	DET
ftr-502	249	30	change	change	NOUN
ftr-502	249	31	,	,	PUNCT
ftr-502	249	32	the	the	DET
ftr-502	249	33	studies	study	NOUN
ftr-502	249	34	are	be	AUX
ftr-502	249	35	in	in	ADP
ftr-502	249	36	effect	effect	NOUN
ftr-502	249	37	assuming	assume	VERB
ftr-502	249	38	that	that	SCONJ
ftr-502	249	39	the	the	DET
ftr-502	249	40	pre	pre	ADJ
ftr-502	249	41	-	-	ADJ
ftr-502	249	42	change	change	ADJ
ftr-502	249	43	distribution	distribution	NOUN
ftr-502	249	44	achieved	achieve	VERB
ftr-502	249	45	he	he	PRON
ftr-502	249	46	,	,	PUNCT
ftr-502	249	47	an	an	DET
ftr-502	249	48	assumption	assumption	NOUN
ftr-502	249	49	that	that	PRON
ftr-502	249	50	appears	appear	VERB
ftr-502	249	51	to	to	PART
ftr-502	249	52	be	be	AUX
ftr-502	249	53	extremely	extremely	ADV
ftr-502	249	54	weak	weak	ADJ
ftr-502	249	55	.	.	PUNCT
ftr-502	250	1	moreover	moreover	ADV
ftr-502	250	2	,	,	PUNCT
ftr-502	250	3	because	because	SCONJ
ftr-502	250	4	in	in	ADP
ftr-502	250	5	the	the	DET
ftr-502	250	6	real	real	ADJ
ftr-502	250	7	world	world	NOUN
ftr-502	250	8	the	the	DET
ftr-502	250	9	ranking	rank	VERB
ftr-502	250	10	studies	study	NOUN
ftr-502	250	11	compare	compare	VERB
ftr-502	250	12	the	the	DET
ftr-502	250	13	impact	impact	NOUN
ftr-502	250	14	of	of	ADP
ftr-502	250	15	the	the	DET
ftr-502	250	16	change	change	NOUN
ftr-502	250	17	on	on	ADP
ftr-502	250	18	taxpayers	taxpayer	NOUN
ftr-502	250	19	or	or	CCONJ
ftr-502	250	20	groups	group	NOUN
ftr-502	250	21	of	of	ADP
ftr-502	250	22	taxpayers	taxpayer	NOUN
ftr-502	250	23	who	who	PRON
ftr-502	250	24	start	start	VERB
ftr-502	250	25	with	with	ADP
ftr-502	250	26	different	different	ADJ
ftr-502	250	27	incomes	income	NOUN
ftr-502	250	28	,	,	PUNCT
ftr-502	250	29	kaplow	kaplow	NOUN
ftr-502	250	30	is	be	AUX
ftr-502	250	31	correct	correct	ADJ
ftr-502	250	32	in	in	ADP
ftr-502	250	33	asserting	assert	VERB
ftr-502	250	34	that	that	SCONJ
ftr-502	250	35	ranking	rank	VERB
ftr-502	250	36	studies	study	NOUN
ftr-502	250	37	really	really	ADV
ftr-502	250	38	involve	involve	VERB
ftr-502	250	39	a	a	DET
ftr-502	250	40	ve	ve	NOUN
ftr-502	250	41	analysis	analysis	NOUN
ftr-502	250	42	.	.	PUNCT
ftr-502	251	1	we	we	PRON
ftr-502	251	2	also	also	ADV
ftr-502	251	3	believe	believe	VERB
ftr-502	251	4	that	that	SCONJ
ftr-502	251	5	musgrave	musgrave	PROPN
ftr-502	251	6	's	's	PART
ftr-502	251	7	effort	effort	NOUN
ftr-502	251	8	to	to	PART
ftr-502	251	9	defend	defend	VERB
ftr-502	251	10	the	the	DET
ftr-502	251	11	vitality	vitality	NOUN
ftr-502	251	12	of	of	ADP
ftr-502	251	13	his	his	PRON
ftr-502	251	14	indexes	index	NOUN
ftr-502	251	15	for	for	ADP
ftr-502	251	16	measuring	measure	VERB
ftr-502	251	17	he	he	PRON
ftr-502	251	18	and	and	CCONJ
ftr-502	251	19	ve	ve	AUX
ftr-502	251	20	ultimately	ultimately	ADV
ftr-502	251	21	must	must	AUX
ftr-502	251	22	fail	fail	VERB
ftr-502	251	23	.	.	PUNCT
ftr-502	252	1	we	we	PRON
ftr-502	252	2	believe	believe	VERB
ftr-502	252	3	that	that	SCONJ
ftr-502	252	4	his	his	PRON
ftr-502	252	5	concession	concession	NOUN
ftr-502	252	6	quoted	quote	VERB
ftr-502	252	7	above	above	ADP
ftr-502	252	8	that	that	SCONJ
ftr-502	252	9	the	the	DET
ftr-502	252	10	he	he	PROPN
ftr-502	252	11	component	component	NOUN
ftr-502	252	12	can	can	AUX
ftr-502	252	13	not	not	PART
ftr-502	252	14	be	be	AUX
ftr-502	252	15	limited	limit	VERB
ftr-502	252	16	to	to	ADP
ftr-502	252	17	taxpayers	taxpayer	NOUN
ftr-502	252	18	with	with	ADP
ftr-502	252	19	identical	identical	ADJ
ftr-502	252	20	incomes	income	NOUN
ftr-502	252	21	is	be	AUX
ftr-502	252	22	in	in	ADP
ftr-502	252	23	fact	fact	NOUN
ftr-502	252	24	a	a	DET
ftr-502	252	25	reversion	reversion	NOUN
ftr-502	252	26	to	to	ADP
ftr-502	252	27	his	his	PRON
ftr-502	252	28	1959	1959	NUM
ftr-502	252	29	assertion	assertion	NOUN
ftr-502	252	30	that	that	SCONJ
ftr-502	252	31	he	he	PRON
ftr-502	252	32	folds	fold	VERB
ftr-502	252	33	into	into	ADP
ftr-502	252	34	ve	ve	PROPN
ftr-502	252	35	once	once	ADV
ftr-502	252	36	a	a	DET
ftr-502	252	37	system	system	NOUN
ftr-502	252	38	that	that	PRON
ftr-502	252	39	makes	make	VERB
ftr-502	252	40	appropriate	appropriate	ADJ
ftr-502	252	41	distinctions	distinction	NOUN
ftr-502	252	42	among	among	ADP
ftr-502	252	43	unequals	unequal	NOUN
ftr-502	252	44	is	be	AUX
ftr-502	252	45	adopted	adopt	VERB
ftr-502	252	46	.	.	PUNCT
ftr-502	253	1	moreover	moreover	ADV
ftr-502	253	2	,	,	PUNCT
ftr-502	253	3	the	the	DET
ftr-502	253	4	ve	ve	NOUN
ftr-502	253	5	component	component	NOUN
ftr-502	253	6	gives	give	VERB
ftr-502	253	7	no	no	DET
ftr-502	253	8	information	information	NOUN
ftr-502	253	9	in	in	ADP
ftr-502	253	10	addition	addition	NOUN
ftr-502	253	11	to	to	ADP
ftr-502	253	12	the	the	DET
ftr-502	253	13	economic	economic	ADJ
ftr-502	253	14	assumption	assumption	NOUN
ftr-502	253	15	made	make	VERB
ftr-502	253	16	by	by	ADP
ftr-502	253	17	musgrave	musgrave	PROPN
ftr-502	253	18	that	that	SCONJ
ftr-502	253	19	the	the	DET
ftr-502	253	20	marginal	marginal	ADJ
ftr-502	253	21	utility	utility	NOUN
ftr-502	253	22	of	of	ADP
ftr-502	253	23	income	income	NOUN
ftr-502	253	24	declines	decline	VERB
ftr-502	253	25	.	.	PUNCT
ftr-502	254	1	finally	finally	ADV
ftr-502	254	2	,	,	PUNCT
ftr-502	254	3	it	it	PRON
ftr-502	254	4	follows	follow	VERB
ftr-502	254	5	that	that	SCONJ
ftr-502	254	6	the	the	DET
ftr-502	254	7	index	index	NOUN
ftr-502	254	8	will	will	AUX
ftr-502	254	9	not	not	PART
ftr-502	254	10	assist	assist	VERB
ftr-502	254	11	in	in	ADP
ftr-502	254	12	identifying	identify	VERB
ftr-502	254	13	relevant	relevant	ADJ
ftr-502	254	14	trade	trade	NOUN
ftr-502	254	15	-	-	PUNCT
ftr-502	254	16	offs	off	NOUN
ftr-502	254	17	in	in	ADP
ftr-502	254	18	assessing	assess	VERB
ftr-502	254	19	proposed	propose	VERB
ftr-502	254	20	tax	tax	NOUN
ftr-502	254	21	changes	change	NOUN
ftr-502	254	22	because	because	SCONJ
ftr-502	254	23	ve	ve	AUX
ftr-502	254	24	and	and	CCONJ
ftr-502	254	25	he	he	PRON
ftr-502	254	26	both	both	PRON
ftr-502	254	27	are	be	AUX
ftr-502	254	28	derivative	derivative	ADJ
ftr-502	254	29	concepts	concept	NOUN
ftr-502	254	30	.	.	PUNCT
ftr-502	255	1	because	because	SCONJ
ftr-502	255	2	he	he	PRON
ftr-502	255	3	and	and	CCONJ
ftr-502	255	4	ve	ve	AUX
ftr-502	255	5	derive	derive	VERB
ftr-502	255	6	their	their	PRON
ftr-502	255	7	normative	normative	ADJ
ftr-502	255	8	base	base	NOUN
ftr-502	255	9	from	from	ADP
ftr-502	255	10	economic	economic	ADJ
ftr-502	255	11	judgments	judgment	NOUN
ftr-502	255	12	,	,	PUNCT
ftr-502	255	13	values	value	NOUN
ftr-502	255	14	based	base	VERB
ftr-502	255	15	on	on	ADP
ftr-502	255	16	some	some	DET
ftr-502	255	17	theory	theory	NOUN
ftr-502	255	18	of	of	ADP
ftr-502	255	19	justice	justice	NOUN
ftr-502	255	20	and	and	CCONJ
ftr-502	255	21	efficiency	efficiency	NOUN
ftr-502	255	22	concerns	concern	NOUN
ftr-502	255	23	,	,	PUNCT
ftr-502	255	24	the	the	DET
ftr-502	255	25	relevant	relevant	ADJ
ftr-502	255	26	trade	trade	NOUN
ftr-502	255	27	-	-	PUNCT
ftr-502	255	28	off	off	NOUN
ftr-502	255	29	is	be	AUX
ftr-502	255	30	between	between	ADP
ftr-502	255	31	or	or	CCONJ
ftr-502	255	32	among	among	ADP
ftr-502	255	33	those	those	DET
ftr-502	255	34	potentially	potentially	ADV
ftr-502	255	35	conflicting	conflicting	ADJ
ftr-502	255	36	fundamental	fundamental	ADJ
ftr-502	255	37	judgments	judgment	NOUN
ftr-502	255	38	and	and	CCONJ
ftr-502	255	39	values	value	NOUN
ftr-502	255	40	.	.	PUNCT
ftr-502	256	1	if	if	SCONJ
ftr-502	256	2	it	it	PRON
ftr-502	256	3	is	be	AUX
ftr-502	256	4	agreed	agree	VERB
ftr-502	256	5	that	that	SCONJ
ftr-502	256	6	objective	objective	ADJ
ftr-502	256	7	indexes	index	NOUN
ftr-502	256	8	of	of	ADP
ftr-502	256	9	he	he	PRON
ftr-502	256	10	and	and	CCONJ
ftr-502	256	11	ve	ve	AUX
ftr-502	256	12	are	be	AUX
ftr-502	256	13	not	not	PART
ftr-502	256	14	likely	likely	ADJ
ftr-502	256	15	to	to	PART
ftr-502	256	16	be	be	AUX
ftr-502	256	17	developed	develop	VERB
ftr-502	256	18	,	,	PUNCT
ftr-502	256	19	the	the	DET
ftr-502	256	20	question	question	NOUN
ftr-502	256	21	remains	remain	VERB
ftr-502	256	22	as	as	ADP
ftr-502	256	23	to	to	ADP
ftr-502	256	24	whether	whether	SCONJ
ftr-502	256	25	he	he	PRON
ftr-502	256	26	and	and	CCONJ
ftr-502	256	27	ve	ve	VERB
ftr-502	256	28	concepts	concept	NOUN
ftr-502	256	29	may	may	AUX
ftr-502	256	30	have	have	AUX
ftr-502	256	31	some	some	DET
ftr-502	256	32	utility	utility	NOUN
ftr-502	256	33	in	in	ADP
ftr-502	256	34	the	the	DET
ftr-502	256	35	real	real	ADJ
ftr-502	256	36	world	world	NOUN
ftr-502	256	37	.	.	PUNCT
ftr-502	257	1	mt	mt	PROPN
ftr-502	257	2	.	.	PUNCT
ftr-502	258	1	he	he	PRON
ftr-502	258	2	and	and	CCONJ
ftr-502	258	3	ve	ve	VERB
ftr-502	258	4	as	as	ADP
ftr-502	258	5	surrogates	surrogate	NOUN
ftr-502	258	6	for	for	ADP
ftr-502	258	7	basic	basic	ADJ
ftr-502	258	8	economic	economic	ADJ
ftr-502	258	9	and	and	CCONJ
ftr-502	258	10	justice	justice	NOUN
ftr-502	258	11	decisions	decision	NOUN
ftr-502	258	12	a.	a.	PROPN
ftr-502	258	13	kaplow	kaplow	PROPN
ftr-502	258	14	's	's	PART
ftr-502	258	15	suggestions	suggestion	NOUN
ftr-502	258	16	although	although	SCONJ
ftr-502	258	17	kaplow	kaplow	NOUN
ftr-502	258	18	rejects	reject	VERB
ftr-502	258	19	both	both	CCONJ
ftr-502	258	20	the	the	DET
ftr-502	258	21	proposition	proposition	NOUN
ftr-502	258	22	that	that	SCONJ
ftr-502	258	23	he	he	PRON
ftr-502	258	24	contains	contain	VERB
ftr-502	258	25	any	any	DET
ftr-502	258	26	normative	normative	ADJ
ftr-502	258	27	content	content	NOUN
ftr-502	258	28	and	and	CCONJ
ftr-502	258	29	the	the	DET
ftr-502	258	30	validity	validity	NOUN
ftr-502	258	31	of	of	ADP
ftr-502	258	32	indexes	index	NOUN
ftr-502	258	33	of	of	ADP
ftr-502	258	34	measures	measure	NOUN
ftr-502	258	35	of	of	ADP
ftr-502	258	36	he	he	PRON
ftr-502	258	37	,	,	PUNCT
ftr-502	258	38	he	he	PRON
ftr-502	258	39	nonetheless	nonetheless	ADV
ftr-502	258	40	concludes	conclude	VERB
ftr-502	258	41	his	his	PRON
ftr-502	258	42	1989	1989	NUM
ftr-502	258	43	article	article	NOUN
ftr-502	258	44	by	by	ADP
ftr-502	258	45	suggesting	suggest	VERB
ftr-502	258	46	some	some	DET
ftr-502	258	47	practical	practical	ADJ
ftr-502	258	48	,	,	PUNCT
ftr-502	258	49	if	if	SCONJ
ftr-502	258	50	limited	limit	VERB
ftr-502	258	51	,	,	PUNCT
ftr-502	258	52	uses	use	VERB
ftr-502	258	53	for	for	ADP
ftr-502	258	54	which	which	PRON
ftr-502	258	55	he	he	PRON
ftr-502	258	56	may	may	AUX
ftr-502	258	57	be	be	AUX
ftr-502	258	58	employed	employ	VERB
ftr-502	258	59	.	.	PUNCT
ftr-502	259	1	two	two	NUM
ftr-502	259	2	of	of	ADP
ftr-502	259	3	those	those	DET
ftr-502	259	4	uses	use	NOUN
ftr-502	259	5	are	be	AUX
ftr-502	259	6	:	:	PUNCT
ftr-502	259	7	(	(	PUNCT
ftr-502	259	8	1	1	X
ftr-502	259	9	)	)	PUNCT
ftr-502	259	10	he	he	PRON
ftr-502	259	11	analysis	analysis	NOUN
ftr-502	259	12	may	may	AUX
ftr-502	259	13	reveal	reveal	VERB
ftr-502	259	14	provisions	provision	NOUN
ftr-502	259	15	(	(	PUNCT
ftr-502	259	16	or	or	CCONJ
ftr-502	259	17	the	the	DET
ftr-502	259	18	absence	absence	NOUN
ftr-502	259	19	thereof	thereof	ADV
ftr-502	259	20	)	)	PUNCT
ftr-502	259	21	that	that	PRON
ftr-502	259	22	are	be	AUX
ftr-502	259	23	the	the	DET
ftr-502	259	24	source	source	NOUN
ftr-502	259	25	of	of	ADP
ftr-502	259	26	inefficiencies	inefficiency	NOUN
ftr-502	259	27	or	or	CCONJ
ftr-502	259	28	which	which	PRON
ftr-502	259	29	need	need	VERB
ftr-502	259	30	adjustment	adjustment	NOUN
ftr-502	259	31	in	in	ADP
ftr-502	259	32	order	order	NOUN
ftr-502	259	33	that	that	PRON
ftr-502	259	34	ve	ve	NOUN
ftr-502	259	35	norms	norm	NOUN
ftr-502	259	36	may	may	AUX
ftr-502	259	37	be	be	AUX
ftr-502	259	38	applied	apply	VERB
ftr-502	259	39	properly	properly	ADV
ftr-502	259	40	.	.	PUNCT
ftr-502	260	1	55	55	NUM
ftr-502	260	2	55	55	NUM
ftr-502	260	3	.	.	PUNCT
ftr-502	261	1	kaplow	kaplow	PROPN
ftr-502	261	2	i	i	PRON
ftr-502	261	3	,	,	PUNCT
ftr-502	261	4	supra	supra	PROPN
ftr-502	261	5	note	note	PROPN
ftr-502	261	6	1	1	NUM
ftr-502	261	7	,	,	PUNCT
ftr-502	261	8	at	at	ADP
ftr-502	261	9	149	149	NUM
ftr-502	261	10	.	.	PUNCT
ftr-502	261	11	19931	19931	NUM
ftr-502	262	1	florida	florida	PROPN
ftr-502	262	2	tax	tax	PROPN
ftr-502	262	3	review	review	NOUN
ftr-502	262	4	(	(	PUNCT
ftr-502	262	5	2	2	NUM
ftr-502	262	6	)	)	PUNCT
ftr-502	262	7	repeated	repeat	VERB
ftr-502	262	8	violations	violation	NOUN
ftr-502	262	9	of	of	ADP
ftr-502	262	10	he	he	PRON
ftr-502	262	11	could	could	AUX
ftr-502	262	12	have	have	VERB
ftr-502	262	13	adverse	adverse	ADJ
ftr-502	262	14	effects	effect	NOUN
ftr-502	262	15	on	on	ADP
ftr-502	262	16	(	(	PUNCT
ftr-502	262	17	presumably	presumably	ADV
ftr-502	262	18	labor	labor	NOUN
ftr-502	262	19	and	and	CCONJ
ftr-502	262	20	investment	investment	NOUN
ftr-502	262	21	)	)	PUNCT
ftr-502	262	22	incentives	incentive	VERB
ftr-502	262	23	and	and	CCONJ
ftr-502	262	24	undesirably	undesirably	ADV
ftr-502	262	25	impose	impose	VERB
ftr-502	262	26	the	the	DET
ftr-502	262	27	element	element	NOUN
ftr-502	262	28	of	of	ADP
ftr-502	262	29	risk.56	risk.56	PROPN
ftr-502	262	30	b.	b.	PROPN
ftr-502	262	31	analysis	analysis	NOUN
ftr-502	262	32	kaplow	kaplow	NOUN
ftr-502	262	33	concludes	conclude	VERB
ftr-502	262	34	that	that	SCONJ
ftr-502	262	35	none	none	NOUN
ftr-502	262	36	of	of	ADP
ftr-502	262	37	these	these	DET
ftr-502	262	38	uses	use	NOUN
ftr-502	262	39	demonstrates	demonstrate	VERB
ftr-502	262	40	any	any	DET
ftr-502	262	41	normative	normative	ADJ
ftr-502	262	42	content	content	NOUN
ftr-502	262	43	to	to	ADP
ftr-502	262	44	he	he	PRON
ftr-502	262	45	(	(	PUNCT
ftr-502	262	46	and	and	CCONJ
ftr-502	262	47	,	,	PUNCT
ftr-502	262	48	we	we	PRON
ftr-502	262	49	would	would	AUX
ftr-502	262	50	add	add	VERB
ftr-502	262	51	,	,	PUNCT
ftr-502	262	52	the	the	DET
ftr-502	262	53	same	same	ADJ
ftr-502	262	54	is	be	AUX
ftr-502	262	55	true	true	ADJ
ftr-502	262	56	for	for	ADP
ftr-502	262	57	ve	ve	NOUN
ftr-502	262	58	)	)	PUNCT
ftr-502	262	59	.	.	PUNCT
ftr-502	263	1	instead	instead	ADV
ftr-502	263	2	,	,	PUNCT
ftr-502	263	3	according	accord	VERB
ftr-502	263	4	to	to	ADP
ftr-502	263	5	kaplow	kaplow	NOUN
ftr-502	263	6	,	,	PUNCT
ftr-502	263	7	they	they	PRON
ftr-502	263	8	serve	serve	VERB
ftr-502	263	9	as	as	ADP
ftr-502	263	10	signals	signal	NOUN
ftr-502	263	11	that	that	SCONJ
ftr-502	263	12	something	something	PRON
ftr-502	263	13	is	be	AUX
ftr-502	263	14	amiss	amiss	ADJ
ftr-502	263	15	that	that	PRON
ftr-502	263	16	needs	need	VERB
ftr-502	263	17	investigation	investigation	NOUN
ftr-502	263	18	.	.	PUNCT
ftr-502	264	1	the	the	DET
ftr-502	264	2	question	question	NOUN
ftr-502	264	3	is	be	AUX
ftr-502	264	4	whether	whether	SCONJ
ftr-502	264	5	attention	attention	NOUN
ftr-502	264	6	to	to	ADP
ftr-502	264	7	he	he	PRON
ftr-502	264	8	in	in	ADP
ftr-502	264	9	the	the	DET
ftr-502	264	10	above	above	ADJ
ftr-502	264	11	situations	situation	NOUN
ftr-502	264	12	(	(	PUNCT
ftr-502	264	13	and	and	CCONJ
ftr-502	264	14	others	other	NOUN
ftr-502	264	15	he	he	PRON
ftr-502	264	16	describes	describe	VERB
ftr-502	264	17	)	)	PUNCT
ftr-502	264	18	adds	add	VERB
ftr-502	264	19	anything	anything	PRON
ftr-502	264	20	to	to	ADP
ftr-502	264	21	the	the	DET
ftr-502	264	22	analytical	analytical	ADJ
ftr-502	264	23	process	process	NOUN
ftr-502	264	24	.	.	PUNCT
ftr-502	265	1	to	to	PART
ftr-502	265	2	take	take	VERB
ftr-502	265	3	kaplow	kaplow	PROPN
ftr-502	265	4	's	's	PART
ftr-502	265	5	first	first	ADJ
ftr-502	265	6	example	example	NOUN
ftr-502	265	7	,	,	PUNCT
ftr-502	265	8	would	would	AUX
ftr-502	265	9	application	application	VERB
ftr-502	265	10	of	of	ADP
ftr-502	265	11	he	he	PRON
ftr-502	265	12	analysis	analysis	NOUN
ftr-502	265	13	have	have	AUX
ftr-502	265	14	added	add	VERB
ftr-502	265	15	anything	anything	PRON
ftr-502	265	16	to	to	ADP
ftr-502	265	17	the	the	DET
ftr-502	265	18	analysis	analysis	NOUN
ftr-502	265	19	of	of	ADP
ftr-502	265	20	the	the	DET
ftr-502	265	21	need	need	NOUN
ftr-502	265	22	for	for	ADP
ftr-502	265	23	the	the	DET
ftr-502	265	24	time	time	NOUN
ftr-502	265	25	value	value	NOUN
ftr-502	265	26	of	of	ADP
ftr-502	265	27	money	money	NOUN
ftr-502	265	28	rules	rule	NOUN
ftr-502	265	29	enacted	enact	VERB
ftr-502	265	30	in	in	ADP
ftr-502	265	31	1984	1984	NUM
ftr-502	265	32	?	?	PUNCT
ftr-502	266	1	indeed	indeed	ADV
ftr-502	266	2	,	,	PUNCT
ftr-502	266	3	the	the	DET
ftr-502	266	4	more	more	ADV
ftr-502	266	5	troubling	troubling	ADJ
ftr-502	266	6	question	question	NOUN
ftr-502	266	7	is	be	AUX
ftr-502	266	8	whether	whether	SCONJ
ftr-502	266	9	a	a	DET
ftr-502	266	10	focus	focus	NOUN
ftr-502	266	11	on	on	ADP
ftr-502	266	12	he	he	PRON
ftr-502	266	13	concerns	concern	NOUN
ftr-502	266	14	would	would	AUX
ftr-502	266	15	have	have	AUX
ftr-502	266	16	masked	mask	VERB
ftr-502	266	17	the	the	DET
ftr-502	266	18	source	source	NOUN
ftr-502	266	19	of	of	ADP
ftr-502	266	20	the	the	DET
ftr-502	266	21	problems	problem	NOUN
ftr-502	266	22	and	and	CCONJ
ftr-502	266	23	hence	hence	ADV
ftr-502	266	24	the	the	DET
ftr-502	266	25	need	need	NOUN
ftr-502	266	26	for	for	ADP
ftr-502	266	27	the	the	DET
ftr-502	266	28	changes	change	NOUN
ftr-502	266	29	.	.	PUNCT
ftr-502	267	1	that	that	PRON
ftr-502	267	2	is	is	ADV
ftr-502	267	3	,	,	PUNCT
ftr-502	267	4	were	be	AUX
ftr-502	267	5	not	not	PART
ftr-502	267	6	principles	principle	NOUN
ftr-502	267	7	of	of	ADP
ftr-502	267	8	income	income	NOUN
ftr-502	267	9	definition	definition	NOUN
ftr-502	267	10	and	and	CCONJ
ftr-502	267	11	allocation	allocation	NOUN
ftr-502	267	12	of	of	ADP
ftr-502	267	13	income	income	NOUN
ftr-502	267	14	and	and	CCONJ
ftr-502	267	15	expenses	expense	NOUN
ftr-502	267	16	to	to	ADP
ftr-502	267	17	proper	proper	ADJ
ftr-502	267	18	accounting	accounting	NOUN
ftr-502	267	19	periods	period	NOUN
ftr-502	267	20	sufficient	sufficient	ADJ
ftr-502	267	21	to	to	PART
ftr-502	267	22	indicate	indicate	VERB
ftr-502	267	23	the	the	DET
ftr-502	267	24	need	need	NOUN
ftr-502	267	25	for	for	ADP
ftr-502	267	26	changes?57	changes?57	PROPN
ftr-502	267	27	after	after	ADP
ftr-502	267	28	applying	apply	VERB
ftr-502	267	29	the	the	DET
ftr-502	267	30	principles	principle	NOUN
ftr-502	267	31	,	,	PUNCT
ftr-502	267	32	what	what	PRON
ftr-502	267	33	further	far	ADV
ftr-502	267	34	could	could	AUX
ftr-502	267	35	he	he	PRON
ftr-502	267	36	analysis	analysis	NOUN
ftr-502	267	37	have	have	AUX
ftr-502	267	38	provided	provide	VERB
ftr-502	267	39	that	that	PRON
ftr-502	267	40	would	would	AUX
ftr-502	267	41	have	have	AUX
ftr-502	267	42	led	lead	VERB
ftr-502	267	43	to	to	ADP
ftr-502	267	44	any	any	DET
ftr-502	267	45	different	different	ADJ
ftr-502	267	46	conclusions	conclusion	NOUN
ftr-502	267	47	about	about	ADP
ftr-502	267	48	the	the	DET
ftr-502	267	49	appropriate	appropriate	ADJ
ftr-502	267	50	legislative	legislative	ADJ
ftr-502	267	51	responses	response	NOUN
ftr-502	267	52	?	?	PUNCT
ftr-502	268	1	in	in	ADP
ftr-502	268	2	the	the	DET
ftr-502	268	3	case	case	NOUN
ftr-502	268	4	of	of	ADP
ftr-502	268	5	kaplow	kaplow	PROPN
ftr-502	268	6	's	's	PART
ftr-502	268	7	second	second	ADJ
ftr-502	268	8	example	example	NOUN
ftr-502	268	9	,	,	PUNCT
ftr-502	268	10	if	if	SCONJ
ftr-502	268	11	legislative	legislative	ADJ
ftr-502	268	12	changes	change	NOUN
ftr-502	268	13	impose	impose	VERB
ftr-502	268	14	undesirable	undesirable	ADJ
ftr-502	268	15	elements	element	NOUN
ftr-502	268	16	of	of	ADP
ftr-502	268	17	risk	risk	NOUN
ftr-502	268	18	,	,	PUNCT
ftr-502	268	19	it	it	PRON
ftr-502	268	20	is	be	AUX
ftr-502	268	21	the	the	DET
ftr-502	268	22	identification	identification	NOUN
ftr-502	268	23	of	of	ADP
ftr-502	268	24	the	the	DET
ftr-502	268	25	undesirable	undesirable	ADJ
ftr-502	268	26	risk	risk	NOUN
ftr-502	268	27	effects	effect	NOUN
ftr-502	268	28	(	(	PUNCT
ftr-502	268	29	undesirability	undesirability	NOUN
ftr-502	268	30	measured	measure	VERB
ftr-502	268	31	in	in	ADP
ftr-502	268	32	terms	term	NOUN
ftr-502	268	33	of	of	ADP
ftr-502	268	34	risk	risk	NOUN
ftr-502	268	35	,	,	PUNCT
ftr-502	268	36	not	not	PART
ftr-502	268	37	he	he	PRON
ftr-502	268	38	)	)	PUNCT
ftr-502	268	39	that	that	PRON
ftr-502	268	40	will	will	AUX
ftr-502	268	41	be	be	AUX
ftr-502	268	42	determinative	determinative	ADJ
ftr-502	268	43	.	.	PUNCT
ftr-502	269	1	he	he	PRON
ftr-502	269	2	adds	add	VERB
ftr-502	269	3	nothing	nothing	PRON
ftr-502	269	4	to	to	ADP
ftr-502	269	5	the	the	DET
ftr-502	269	6	analysis	analysis	NOUN
ftr-502	269	7	and	and	CCONJ
ftr-502	269	8	waiting	wait	VERB
ftr-502	269	9	for	for	SCONJ
ftr-502	269	10	he	he	PRON
ftr-502	269	11	analysis	analysis	NOUN
ftr-502	269	12	to	to	PART
ftr-502	269	13	reveal	reveal	VERB
ftr-502	269	14	the	the	DET
ftr-502	269	15	risk	risk	NOUN
ftr-502	269	16	effects	effect	NOUN
ftr-502	269	17	may	may	AUX
ftr-502	269	18	postpone	postpone	VERB
ftr-502	269	19	identification	identification	NOUN
ftr-502	269	20	of	of	ADP
ftr-502	269	21	problems	problem	NOUN
ftr-502	269	22	that	that	PRON
ftr-502	269	23	would	would	AUX
ftr-502	269	24	have	have	AUX
ftr-502	269	25	been	be	AUX
ftr-502	269	26	revealed	reveal	VERB
ftr-502	269	27	if	if	SCONJ
ftr-502	269	28	risk	risk	NOUN
ftr-502	269	29	analysis	analysis	NOUN
ftr-502	269	30	were	be	AUX
ftr-502	269	31	used	use	VERB
ftr-502	269	32	to	to	PART
ftr-502	269	33	begin	begin	VERB
ftr-502	269	34	with	with	ADP
ftr-502	269	35	.	.	PUNCT
ftr-502	270	1	similar	similar	ADJ
ftr-502	270	2	lines	line	NOUN
ftr-502	270	3	of	of	ADP
ftr-502	270	4	analysis	analysis	NOUN
ftr-502	270	5	lead	lead	VERB
ftr-502	270	6	to	to	ADP
ftr-502	270	7	the	the	DET
ftr-502	270	8	conclusion	conclusion	NOUN
ftr-502	270	9	that	that	SCONJ
ftr-502	270	10	kaplow	kaplow	PROPN
ftr-502	270	11	's	's	PART
ftr-502	270	12	other	other	ADJ
ftr-502	270	13	suggested	suggest	VERB
ftr-502	270	14	uses	use	NOUN
ftr-502	270	15	of	of	ADP
ftr-502	270	16	he	he	PRON
ftr-502	270	17	are	be	AUX
ftr-502	270	18	better	well	ADV
ftr-502	270	19	served	serve	VERB
ftr-502	270	20	by	by	ADP
ftr-502	270	21	an	an	DET
ftr-502	270	22	examination	examination	NOUN
ftr-502	270	23	of	of	ADP
ftr-502	270	24	the	the	DET
ftr-502	270	25	fundamental	fundamental	ADJ
ftr-502	270	26	concerns	concern	NOUN
ftr-502	270	27	that	that	PRON
ftr-502	270	28	underlie	underlie	VERB
ftr-502	270	29	each	each	DET
ftr-502	270	30	problem	problem	NOUN
ftr-502	270	31	.	.	PUNCT
ftr-502	271	1	because	because	SCONJ
ftr-502	271	2	musgrave	musgrave	PROPN
ftr-502	271	3	sees	see	VERB
ftr-502	271	4	a	a	DET
ftr-502	271	5	broader	broad	ADJ
ftr-502	271	6	role	role	NOUN
ftr-502	271	7	for	for	ADP
ftr-502	271	8	he	he	PRON
ftr-502	271	9	than	than	ADP
ftr-502	271	10	the	the	DET
ftr-502	271	11	practical	practical	ADJ
ftr-502	271	12	uses	use	NOUN
ftr-502	271	13	suggested	suggest	VERB
ftr-502	271	14	by	by	ADP
ftr-502	271	15	kaplow	kaplow	NOUN
ftr-502	271	16	,	,	PUNCT
ftr-502	271	17	he	he	PRON
ftr-502	271	18	presumably	presumably	ADV
ftr-502	271	19	does	do	AUX
ftr-502	271	20	not	not	PART
ftr-502	271	21	object	object	VERB
ftr-502	271	22	to	to	ADP
ftr-502	271	23	these	these	DET
ftr-502	271	24	lesser	less	ADJ
ftr-502	271	25	suggestions	suggestion	NOUN
ftr-502	271	26	.	.	PUNCT
ftr-502	272	1	we	we	PRON
ftr-502	272	2	suggest	suggest	VERB
ftr-502	272	3	,	,	PUNCT
ftr-502	272	4	however	however	ADV
ftr-502	272	5	,	,	PUNCT
ftr-502	272	6	that	that	SCONJ
ftr-502	272	7	the	the	DET
ftr-502	272	8	questions	question	NOUN
ftr-502	272	9	raised	raise	VERB
ftr-502	272	10	as	as	ADP
ftr-502	272	11	to	to	ADP
ftr-502	272	12	the	the	DET
ftr-502	272	13	more	more	ADV
ftr-502	272	14	limited	limited	ADJ
ftr-502	272	15	uses	use	NOUN
ftr-502	272	16	require	require	VERB
ftr-502	272	17	further	further	ADJ
ftr-502	272	18	exploration	exploration	NOUN
ftr-502	272	19	.	.	PUNCT
ftr-502	273	1	in	in	ADP
ftr-502	273	2	the	the	DET
ftr-502	273	3	end	end	NOUN
ftr-502	273	4	,	,	PUNCT
ftr-502	273	5	we	we	PRON
ftr-502	273	6	believe	believe	VERB
ftr-502	273	7	,	,	PUNCT
ftr-502	273	8	any	any	DET
ftr-502	273	9	use	use	NOUN
ftr-502	273	10	of	of	ADP
ftr-502	273	11	he	he	PRON
ftr-502	273	12	is	be	AUX
ftr-502	273	13	going	go	VERB
ftr-502	273	14	to	to	PART
ftr-502	273	15	be	be	AUX
ftr-502	273	16	driven	drive	VERB
ftr-502	273	17	by	by	ADP
ftr-502	273	18	more	more	ADJ
ftr-502	273	19	fundamental	fundamental	ADJ
ftr-502	273	20	concerns	concern	NOUN
ftr-502	273	21	.	.	PUNCT
ftr-502	274	1	the	the	DET
ftr-502	274	2	question	question	NOUN
ftr-502	274	3	for	for	ADP
ftr-502	274	4	advocates	advocate	NOUN
ftr-502	274	5	of	of	ADP
ftr-502	274	6	even	even	ADV
ftr-502	274	7	limited	limited	ADJ
ftr-502	274	8	use	use	NOUN
ftr-502	274	9	of	of	ADP
ftr-502	274	10	he	he	PRON
ftr-502	274	11	is	be	AUX
ftr-502	274	12	why	why	SCONJ
ftr-502	274	13	should	should	AUX
ftr-502	274	14	analysis	analysis	VERB
ftr-502	274	15	not	not	PART
ftr-502	274	16	begin	begin	VERB
ftr-502	274	17	and	and	CCONJ
ftr-502	274	18	end	end	VERB
ftr-502	274	19	in	in	ADP
ftr-502	274	20	terms	term	NOUN
ftr-502	274	21	of	of	ADP
ftr-502	274	22	those	those	DET
ftr-502	274	23	more	more	ADJ
ftr-502	274	24	fundamental	fundamental	ADJ
ftr-502	274	25	concerns	concern	NOUN
ftr-502	274	26	.	.	PUNCT
ftr-502	275	1	the	the	DET
ftr-502	275	2	risk	risk	NOUN
ftr-502	275	3	is	be	AUX
ftr-502	275	4	that	that	SCONJ
ftr-502	275	5	relying	rely	VERB
ftr-502	275	6	on	on	ADP
ftr-502	275	7	he	he	PRON
ftr-502	275	8	or	or	CCONJ
ftr-502	275	9	ve	ve	VERB
ftr-502	275	10	analysis	analysis	NOUN
ftr-502	275	11	might	might	AUX
ftr-502	275	12	lead	lead	VERB
ftr-502	275	13	policymakers	policymaker	NOUN
ftr-502	275	14	and	and	CCONJ
ftr-502	275	15	the	the	DET
ftr-502	275	16	public	public	ADJ
ftr-502	275	17	astray	astray	NOUN
ftr-502	275	18	if	if	SCONJ
ftr-502	275	19	those	those	DET
ftr-502	275	20	56	56	NUM
ftr-502	275	21	.	.	PUNCT
ftr-502	276	1	i	i	PRON
ftr-502	276	2	d.	d.	PROPN
ftr-502	276	3	57	57	NUM
ftr-502	276	4	.	.	PUNCT
ftr-502	277	1	in	in	ADP
ftr-502	277	2	1959	1959	NUM
ftr-502	277	3	,	,	PUNCT
ftr-502	277	4	musgrave	musgrave	PROPN
ftr-502	277	5	observed	observe	VERB
ftr-502	277	6	that	that	SCONJ
ftr-502	277	7	once	once	SCONJ
ftr-502	277	8	the	the	DET
ftr-502	277	9	appropriate	appropriate	ADJ
ftr-502	277	10	income	income	NOUN
ftr-502	277	11	definition	definition	NOUN
ftr-502	277	12	is	be	AUX
ftr-502	277	13	agreed	agree	VERB
ftr-502	277	14	upon	upon	SCONJ
ftr-502	277	15	,	,	PUNCT
ftr-502	277	16	most	most	ADJ
ftr-502	277	17	of	of	ADP
ftr-502	277	18	the	the	DET
ftr-502	277	19	he	he	PROPN
ftr-502	277	20	concerns	concern	NOUN
ftr-502	277	21	have	have	AUX
ftr-502	277	22	been	be	AUX
ftr-502	277	23	resolved	resolve	VERB
ftr-502	277	24	.	.	PUNCT
ftr-502	278	1	musgrave	musgrave	PROPN
ftr-502	278	2	,	,	PUNCT
ftr-502	278	3	supra	supra	PROPN
ftr-502	278	4	note	note	NOUN
ftr-502	278	5	3	3	NUM
ftr-502	278	6	,	,	PUNCT
ftr-502	278	7	at	at	ADP
ftr-502	278	8	161	161	NUM
ftr-502	278	9	.	.	PUNCT
ftr-502	279	1	[	[	X
ftr-502	279	2	vol	vol	NOUN
ftr-502	279	3	1:10	1:10	NUM
ftr-502	279	4	horizontal	horizontal	ADJ
ftr-502	279	5	and	and	CCONJ
ftr-502	279	6	vertical	vertical	ADJ
ftr-502	279	7	equity	equity	NOUN
ftr-502	279	8	concepts	concept	NOUN
ftr-502	279	9	in	in	ADP
ftr-502	279	10	fact	fact	NOUN
ftr-502	279	11	do	do	AUX
ftr-502	279	12	not	not	PART
ftr-502	279	13	accurately	accurately	ADV
ftr-502	279	14	or	or	CCONJ
ftr-502	279	15	adequately	adequately	ADV
ftr-502	279	16	reflect	reflect	VERB
ftr-502	279	17	underlying	underlying	ADJ
ftr-502	279	18	principles	principle	NOUN
ftr-502	279	19	in	in	ADP
ftr-502	279	20	a	a	DET
ftr-502	279	21	given	give	VERB
ftr-502	279	22	situation	situation	NOUN
ftr-502	279	23	.	.	PUNCT
ftr-502	279	24	"	"	PUNCT
ftr-502	280	1	c.	c.	NOUN
ftr-502	280	2	the	the	DET
ftr-502	280	3	effect	effect	NOUN
ftr-502	280	4	of	of	ADP
ftr-502	280	5	tax	tax	NOUN
ftr-502	280	6	expenditure	expenditure	NOUN
ftr-502	280	7	analysis	analysis	NOUN
ftr-502	280	8	on	on	ADP
ftr-502	280	9	he	he	PRON
ftr-502	280	10	and	and	CCONJ
ftr-502	280	11	ve	ve	AUX
ftr-502	280	12	even	even	ADV
ftr-502	280	13	if	if	SCONJ
ftr-502	280	14	one	one	NUM
ftr-502	280	15	believes	believe	VERB
ftr-502	280	16	that	that	SCONJ
ftr-502	280	17	he	he	PRON
ftr-502	280	18	and	and	CCONJ
ftr-502	280	19	ve	ve	VERB
ftr-502	280	20	analyses	analysis	NOUN
ftr-502	280	21	do	do	VERB
ftr-502	280	22	or	or	CCONJ
ftr-502	280	23	should	should	AUX
ftr-502	280	24	have	have	VERB
ftr-502	280	25	a	a	DET
ftr-502	280	26	role	role	NOUN
ftr-502	280	27	to	to	PART
ftr-502	280	28	play	play	VERB
ftr-502	280	29	,	,	PUNCT
ftr-502	280	30	it	it	PRON
ftr-502	280	31	is	be	AUX
ftr-502	280	32	important	important	ADJ
ftr-502	280	33	to	to	PART
ftr-502	280	34	keep	keep	VERB
ftr-502	280	35	in	in	ADP
ftr-502	280	36	mind	mind	NOUN
ftr-502	280	37	the	the	DET
ftr-502	280	38	kind	kind	NOUN
ftr-502	280	39	of	of	ADP
ftr-502	280	40	provision	provision	NOUN
ftr-502	280	41	being	be	AUX
ftr-502	280	42	assessed	assess	VERB
ftr-502	280	43	.	.	PUNCT
ftr-502	281	1	if	if	SCONJ
ftr-502	281	2	the	the	DET
ftr-502	281	3	provision	provision	NOUN
ftr-502	281	4	is	be	AUX
ftr-502	281	5	a	a	DET
ftr-502	281	6	tax	tax	NOUN
ftr-502	281	7	expenditure	expenditure	NOUN
ftr-502	281	8	,	,	PUNCT
ftr-502	281	9	he	he	PRON
ftr-502	281	10	and	and	CCONJ
ftr-502	281	11	ve	ve	VERB
ftr-502	281	12	notions	notion	NOUN
ftr-502	281	13	should	should	AUX
ftr-502	281	14	not	not	PART
ftr-502	281	15	play	play	VERB
ftr-502	281	16	a	a	DET
ftr-502	281	17	role	role	NOUN
ftr-502	281	18	in	in	ADP
ftr-502	281	19	assessing	assess	VERB
ftr-502	281	20	a	a	DET
ftr-502	281	21	change	change	NOUN
ftr-502	281	22	.	.	PUNCT
ftr-502	282	1	as	as	SCONJ
ftr-502	282	2	mcdaniel	mcdaniel	PROPN
ftr-502	282	3	demonstrated	demonstrate	VERB
ftr-502	282	4	in	in	ADP
ftr-502	282	5	an	an	DET
ftr-502	282	6	earlier	early	ADV
ftr-502	282	7	article,59	article,59	NOUN
ftr-502	282	8	the	the	DET
ftr-502	282	9	introduction	introduction	NOUN
ftr-502	282	10	or	or	CCONJ
ftr-502	282	11	removal	removal	NOUN
ftr-502	282	12	of	of	ADP
ftr-502	282	13	a	a	DET
ftr-502	282	14	tax	tax	NOUN
ftr-502	282	15	expenditure	expenditure	NOUN
ftr-502	282	16	has	have	VERB
ftr-502	282	17	no	no	DET
ftr-502	282	18	impact	impact	NOUN
ftr-502	282	19	on	on	ADP
ftr-502	282	20	tax	tax	NOUN
ftr-502	282	21	equity	equity	NOUN
ftr-502	282	22	,	,	PUNCT
ftr-502	282	23	whether	whether	SCONJ
ftr-502	282	24	he	he	PRON
ftr-502	282	25	or	or	CCONJ
ftr-502	282	26	ve	ve	VERB
ftr-502	282	27	.	.	PUNCT
ftr-502	283	1	this	this	DET
ftr-502	283	2	counter	counter	ADJ
ftr-502	283	3	-	-	ADJ
ftr-502	283	4	intuitive	intuitive	ADJ
ftr-502	283	5	result	result	NOUN
ftr-502	283	6	flows	flow	VERB
ftr-502	283	7	from	from	ADP
ftr-502	283	8	the	the	DET
ftr-502	283	9	tax	tax	NOUN
ftr-502	283	10	expenditure	expenditure	NOUN
ftr-502	283	11	construct	construct	VERB
ftr-502	283	12	itself	itself	PRON
ftr-502	283	13	:	:	PUNCT
ftr-502	283	14	a	a	DET
ftr-502	283	15	taxpayer	taxpayer	NOUN
ftr-502	283	16	is	be	AUX
ftr-502	283	17	deemed	deem	VERB
ftr-502	283	18	to	to	PART
ftr-502	283	19	pay	pay	VERB
ftr-502	283	20	tax	tax	NOUN
ftr-502	283	21	based	base	VERB
ftr-502	283	22	on	on	ADP
ftr-502	283	23	economic	economic	ADJ
ftr-502	283	24	income	income	NOUN
ftr-502	283	25	and	and	CCONJ
ftr-502	283	26	is	be	AUX
ftr-502	283	27	then	then	ADV
ftr-502	283	28	given	give	VERB
ftr-502	283	29	a	a	DET
ftr-502	283	30	treasury	treasury	NOUN
ftr-502	283	31	check	check	NOUN
ftr-502	283	32	in	in	ADP
ftr-502	283	33	an	an	DET
ftr-502	283	34	amount	amount	NOUN
ftr-502	283	35	equal	equal	ADJ
ftr-502	283	36	to	to	ADP
ftr-502	283	37	the	the	DET
ftr-502	283	38	subsidies	subsidy	NOUN
ftr-502	283	39	run	run	VERB
ftr-502	283	40	through	through	ADP
ftr-502	283	41	the	the	DET
ftr-502	283	42	tax	tax	NOUN
ftr-502	283	43	system	system	NOUN
ftr-502	283	44	for	for	ADP
ftr-502	283	45	which	which	PRON
ftr-502	283	46	he	he	PRON
ftr-502	283	47	or	or	CCONJ
ftr-502	283	48	she	she	PRON
ftr-502	283	49	qualifies	qualify	VERB
ftr-502	283	50	.	.	PUNCT
ftr-502	284	1	obviously	obviously	ADV
ftr-502	284	2	,	,	PUNCT
ftr-502	284	3	in	in	ADP
ftr-502	284	4	the	the	DET
ftr-502	284	5	real	real	ADJ
ftr-502	284	6	world	world	NOUN
ftr-502	284	7	two	two	NUM
ftr-502	284	8	checks	check	NOUN
ftr-502	284	9	are	be	AUX
ftr-502	284	10	not	not	PART
ftr-502	284	11	exchanged	exchange	VERB
ftr-502	284	12	.	.	PUNCT
ftr-502	285	1	instead	instead	ADV
ftr-502	285	2	,	,	PUNCT
ftr-502	285	3	the	the	DET
ftr-502	285	4	taxpayer	taxpayer	NOUN
ftr-502	285	5	nets	net	VERB
ftr-502	285	6	his	his	PRON
ftr-502	285	7	or	or	CCONJ
ftr-502	285	8	her	her	PRON
ftr-502	285	9	"	"	PUNCT
ftr-502	285	10	economic	economic	ADJ
ftr-502	285	11	tax	tax	NOUN
ftr-502	285	12	check	check	NOUN
ftr-502	285	13	"	"	PUNCT
ftr-502	285	14	amount	amount	NOUN
ftr-502	285	15	with	with	ADP
ftr-502	285	16	the	the	DET
ftr-502	285	17	"	"	PUNCT
ftr-502	285	18	tax	tax	NOUN
ftr-502	285	19	subsidy	subsidy	NOUN
ftr-502	285	20	"	"	PUNCT
ftr-502	285	21	check	check	NOUN
ftr-502	285	22	amount	amount	NOUN
ftr-502	285	23	and	and	CCONJ
ftr-502	285	24	remits	remit	VERB
ftr-502	285	25	the	the	DET
ftr-502	285	26	difference	difference	NOUN
ftr-502	285	27	(	(	PUNCT
ftr-502	285	28	or	or	CCONJ
ftr-502	285	29	gets	get	VERB
ftr-502	285	30	a	a	DET
ftr-502	285	31	refund	refund	NOUN
ftr-502	285	32	)	)	PUNCT
ftr-502	285	33	.	.	PUNCT
ftr-502	286	1	but	but	CCONJ
ftr-502	286	2	focusing	focus	VERB
ftr-502	286	3	on	on	ADP
ftr-502	286	4	the	the	DET
ftr-502	286	5	economic	economic	ADJ
ftr-502	286	6	tax	tax	NOUN
ftr-502	286	7	check	check	NOUN
ftr-502	286	8	portion	portion	NOUN
ftr-502	286	9	of	of	ADP
ftr-502	286	10	the	the	DET
ftr-502	286	11	analysis	analysis	NOUN
ftr-502	286	12	reveals	reveal	VERB
ftr-502	286	13	that	that	SCONJ
ftr-502	286	14	a	a	DET
ftr-502	286	15	tax	tax	NOUN
ftr-502	286	16	expenditure	expenditure	NOUN
ftr-502	286	17	is	be	AUX
ftr-502	286	18	not	not	PART
ftr-502	286	19	the	the	DET
ftr-502	286	20	object	object	NOUN
ftr-502	286	21	of	of	ADP
ftr-502	286	22	traditional	traditional	ADJ
ftr-502	286	23	tax	tax	NOUN
ftr-502	286	24	he	he	PRON
ftr-502	286	25	or	or	CCONJ
ftr-502	286	26	ve	ve	VERB
ftr-502	286	27	concerns	concern	NOUN
ftr-502	286	28	.	.	PUNCT
ftr-502	287	1	indeed	indeed	ADV
ftr-502	287	2	,	,	PUNCT
ftr-502	287	3	if	if	SCONJ
ftr-502	287	4	those	those	DET
ftr-502	287	5	concerns	concern	NOUN
ftr-502	287	6	are	be	AUX
ftr-502	287	7	applied	apply	VERB
ftr-502	287	8	to	to	ADP
ftr-502	287	9	tax	tax	NOUN
ftr-502	287	10	expenditures	expenditure	NOUN
ftr-502	287	11	(	(	PUNCT
ftr-502	287	12	as	as	ADP
ftr-502	287	13	frequently	frequently	ADV
ftr-502	287	14	they	they	PRON
ftr-502	287	15	are	be	AUX
ftr-502	287	16	)	)	PUNCT
ftr-502	287	17	,	,	PUNCT
ftr-502	287	18	policymakers	policymaker	NOUN
ftr-502	287	19	can	can	AUX
ftr-502	287	20	be	be	AUX
ftr-502	287	21	led	lead	VERB
ftr-502	287	22	astray	astray	ADV
ftr-502	287	23	(	(	PUNCT
ftr-502	287	24	e.g.	e.g.	ADV
ftr-502	287	25	,	,	PUNCT
ftr-502	287	26	"	"	PUNCT
ftr-502	287	27	no	no	DET
ftr-502	287	28	new	new	ADJ
ftr-502	287	29	taxes	taxis	NOUN
ftr-502	287	30	"	"	PUNCT
ftr-502	287	31	as	as	ADP
ftr-502	287	32	a	a	DET
ftr-502	287	33	call	call	NOUN
ftr-502	287	34	to	to	PART
ftr-502	287	35	oppose	oppose	VERB
ftr-502	287	36	repeal	repeal	NOUN
ftr-502	287	37	of	of	ADP
ftr-502	287	38	a	a	DET
ftr-502	287	39	tax	tax	NOUN
ftr-502	287	40	expenditure	expenditure	NOUN
ftr-502	287	41	)	)	PUNCT
ftr-502	287	42	.	.	PUNCT
ftr-502	288	1	of	of	ADP
ftr-502	288	2	course	course	NOUN
ftr-502	288	3	,	,	PUNCT
ftr-502	288	4	there	there	PRON
ftr-502	288	5	are	be	VERB
ftr-502	288	6	equity	equity	NOUN
ftr-502	288	7	concerns	concern	NOUN
ftr-502	288	8	to	to	PART
ftr-502	288	9	address	address	VERB
ftr-502	288	10	in	in	ADP
ftr-502	288	11	assessing	assess	VERB
ftr-502	288	12	tax	tax	NOUN
ftr-502	288	13	expenditures	expenditure	NOUN
ftr-502	288	14	.	.	PUNCT
ftr-502	289	1	but	but	CCONJ
ftr-502	289	2	those	those	DET
ftr-502	289	3	concerns	concern	NOUN
ftr-502	289	4	are	be	AUX
ftr-502	289	5	those	those	PRON
ftr-502	289	6	that	that	PRON
ftr-502	289	7	are	be	AUX
ftr-502	289	8	involved	involve	VERB
ftr-502	289	9	in	in	ADP
ftr-502	289	10	assessing	assess	VERB
ftr-502	289	11	the	the	DET
ftr-502	289	12	outlay	outlay	NOUN
ftr-502	289	13	side	side	NOUN
ftr-502	289	14	of	of	ADP
ftr-502	289	15	the	the	DET
ftr-502	289	16	budget	budget	NOUN
ftr-502	289	17	(	(	PUNCT
ftr-502	289	18	which	which	PRON
ftr-502	289	19	may	may	AUX
ftr-502	289	20	or	or	CCONJ
ftr-502	289	21	may	may	AUX
ftr-502	289	22	not	not	PART
ftr-502	289	23	be	be	AUX
ftr-502	289	24	identical	identical	ADJ
ftr-502	289	25	to	to	ADP
ftr-502	289	26	tax	tax	NOUN
ftr-502	289	27	notions	notion	NOUN
ftr-502	289	28	of	of	ADP
ftr-502	289	29	he	he	PRON
ftr-502	289	30	and	and	CCONJ
ftr-502	289	31	ve	ve	VERB
ftr-502	289	32	)	)	PUNCT
ftr-502	289	33	.	.	PUNCT
ftr-502	290	1	use	use	NOUN
ftr-502	290	2	of	of	ADP
ftr-502	290	3	tax	tax	NOUN
ftr-502	290	4	expenditure	expenditure	NOUN
ftr-502	290	5	analysis	analysis	NOUN
ftr-502	290	6	also	also	ADV
ftr-502	290	7	is	be	AUX
ftr-502	290	8	consistent	consistent	ADJ
ftr-502	290	9	with	with	ADP
ftr-502	290	10	our	our	PRON
ftr-502	290	11	criticisms	criticism	NOUN
ftr-502	290	12	of	of	ADP
ftr-502	290	13	he	he	PRON
ftr-502	290	14	and	and	CCONJ
ftr-502	290	15	ve	ve	VERB
ftr-502	290	16	.	.	PUNCT
ftr-502	291	1	that	that	PRON
ftr-502	291	2	is	is	ADV
ftr-502	291	3	,	,	PUNCT
ftr-502	291	4	tax	tax	NOUN
ftr-502	291	5	expenditure	expenditure	NOUN
ftr-502	291	6	analysis	analysis	NOUN
ftr-502	291	7	avoids	avoid	VERB
ftr-502	291	8	he	he	PRON
ftr-502	291	9	and	and	CCONJ
ftr-502	291	10	ve	ve	VERB
ftr-502	291	11	altogether	altogether	ADV
ftr-502	291	12	and	and	CCONJ
ftr-502	291	13	focuses	focus	VERB
ftr-502	291	14	directly	directly	ADV
ftr-502	291	15	on	on	ADP
ftr-502	291	16	the	the	DET
ftr-502	291	17	issues	issue	NOUN
ftr-502	291	18	of	of	ADP
ftr-502	291	19	why	why	SCONJ
ftr-502	291	20	,	,	PUNCT
ftr-502	291	21	for	for	ADP
ftr-502	291	22	example	example	NOUN
ftr-502	291	23	,	,	PUNCT
ftr-502	291	24	an	an	DET
ftr-502	291	25	item	item	NOUN
ftr-502	291	26	of	of	ADP
ftr-502	291	27	income	income	NOUN
ftr-502	291	28	is	be	AUX
ftr-502	291	29	untaxed	untaxed	ADJ
ftr-502	291	30	and	and	CCONJ
ftr-502	291	31	what	what	PRON
ftr-502	291	32	the	the	DET
ftr-502	291	33	economic	economic	ADJ
ftr-502	291	34	and	and	CCONJ
ftr-502	291	35	distributional	distributional	ADJ
ftr-502	291	36	effects	effect	NOUN
ftr-502	291	37	of	of	ADP
ftr-502	291	38	that	that	DET
ftr-502	291	39	omission	omission	NOUN
ftr-502	291	40	are	be	AUX
ftr-502	291	41	.	.	PUNCT
ftr-502	292	1	iv	iv	X
ftr-502	292	2	.	.	PUNCT
ftr-502	292	3	conclusion	conclusion	VERB
ftr-502	292	4	the	the	DET
ftr-502	292	5	kaplow	kaplow	PROPN
ftr-502	292	6	/	/	SYM
ftr-502	292	7	musgrave	musgrave	PROPN
ftr-502	292	8	exchange	exchange	PROPN
ftr-502	292	9	has	have	AUX
ftr-502	292	10	raised	raise	VERB
ftr-502	292	11	issues	issue	NOUN
ftr-502	292	12	of	of	ADP
ftr-502	292	13	considerable	considerable	ADJ
ftr-502	292	14	theoretical	theoretical	ADJ
ftr-502	292	15	and	and	CCONJ
ftr-502	292	16	practical	practical	ADJ
ftr-502	292	17	interest	interest	NOUN
ftr-502	292	18	.	.	PUNCT
ftr-502	293	1	our	our	PRON
ftr-502	293	2	analysis	analysis	NOUN
ftr-502	293	3	of	of	ADP
ftr-502	293	4	this	this	DET
ftr-502	293	5	exchange	exchange	NOUN
ftr-502	293	6	leads	lead	VERB
ftr-502	293	7	us	we	PRON
ftr-502	293	8	to	to	ADP
ftr-502	293	9	the	the	DET
ftr-502	293	10	following	following	ADJ
ftr-502	293	11	conclusions	conclusion	NOUN
ftr-502	293	12	:	:	PUNCT
ftr-502	293	13	(	(	PUNCT
ftr-502	293	14	1	1	X
ftr-502	293	15	)	)	PUNCT
ftr-502	293	16	neither	neither	CCONJ
ftr-502	293	17	he	he	PRON
ftr-502	293	18	nor	nor	CCONJ
ftr-502	293	19	ve	ve	AUX
ftr-502	293	20	has	have	VERB
ftr-502	293	21	any	any	DET
ftr-502	293	22	independent	independent	ADJ
ftr-502	293	23	normative	normative	ADJ
ftr-502	293	24	content	content	NOUN
ftr-502	293	25	,	,	PUNCT
ftr-502	293	26	and	and	CCONJ
ftr-502	293	27	that	that	DET
ftr-502	293	28	content	content	NOUN
ftr-502	293	29	must	must	AUX
ftr-502	293	30	be	be	AUX
ftr-502	293	31	supplied	supply	VERB
ftr-502	293	32	by	by	ADP
ftr-502	293	33	reference	reference	NOUN
ftr-502	293	34	to	to	ADP
ftr-502	293	35	economic	economic	ADJ
ftr-502	293	36	assumptions	assumption	NOUN
ftr-502	293	37	and	and	CCONJ
ftr-502	293	38	a	a	DET
ftr-502	293	39	theory	theory	NOUN
ftr-502	293	40	of	of	ADP
ftr-502	293	41	justice	justice	NOUN
ftr-502	293	42	;	;	PUNCT
ftr-502	293	43	(	(	PUNCT
ftr-502	293	44	2	2	X
ftr-502	293	45	)	)	PUNCT
ftr-502	293	46	kaplow	kaplow	NOUN
ftr-502	293	47	has	have	AUX
ftr-502	293	48	demonstrated	demonstrate	VERB
ftr-502	293	49	convincingly	convincingly	ADV
ftr-502	293	50	the	the	DET
ftr-502	293	51	inadequacies	inadequacy	NOUN
ftr-502	293	52	of	of	ADP
ftr-502	293	53	efforts	effort	NOUN
ftr-502	293	54	to	to	PART
ftr-502	293	55	develop	develop	VERB
ftr-502	293	56	indexes	index	NOUN
ftr-502	293	57	that	that	PRON
ftr-502	293	58	will	will	AUX
ftr-502	293	59	measure	measure	VERB
ftr-502	293	60	58	58	NUM
ftr-502	293	61	.	.	PUNCT
ftr-502	294	1	see	see	VERB
ftr-502	294	2	westen	westen	NOUN
ftr-502	294	3	,	,	PUNCT
ftr-502	294	4	supra	supra	PROPN
ftr-502	294	5	note	note	NOUN
ftr-502	294	6	28	28	NUM
ftr-502	294	7	(	(	PUNCT
ftr-502	294	8	making	make	VERB
ftr-502	294	9	a	a	DET
ftr-502	294	10	similar	similar	ADJ
ftr-502	294	11	point	point	NOUN
ftr-502	294	12	in	in	ADP
ftr-502	294	13	his	his	PRON
ftr-502	294	14	broader	broad	ADJ
ftr-502	294	15	analysis	analysis	NOUN
ftr-502	294	16	of	of	ADP
ftr-502	294	17	equality	equality	NOUN
ftr-502	294	18	)	)	PUNCT
ftr-502	294	19	.	.	PUNCT
ftr-502	295	1	59	59	NUM
ftr-502	295	2	.	.	PUNCT
ftr-502	296	1	paul	paul	PROPN
ftr-502	296	2	r.	r.	PROPN
ftr-502	296	3	mcdaniel	mcdaniel	PROPN
ftr-502	296	4	,	,	PUNCT
ftr-502	296	5	identification	identification	NOUN
ftr-502	296	6	of	of	ADP
ftr-502	296	7	the	the	DET
ftr-502	296	8	"	"	PUNCT
ftr-502	296	9	tax	tax	NOUN
ftr-502	296	10	"	"	PUNCT
ftr-502	296	11	in	in	ADP
ftr-502	296	12	"	"	PUNCT
ftr-502	296	13	'	'	PUNCT
ftr-502	296	14	effective	effective	ADJ
ftr-502	296	15	tax	tax	NOUN
ftr-502	296	16	rates	rate	NOUN
ftr-502	296	17	,	,	PUNCT
ftr-502	296	18	"	"	PUNCT
ftr-502	296	19	"	"	PUNCT
ftr-502	296	20	tax	tax	NOUN
ftr-502	296	21	reform	reform	NOUN
ftr-502	296	22	"	"	PUNCT
ftr-502	296	23	and	and	CCONJ
ftr-502	296	24	"	"	PUNCT
ftr-502	296	25	tax	tax	NOUN
ftr-502	296	26	equity	equity	NOUN
ftr-502	296	27	,	,	PUNCT
ftr-502	296	28	"	"	PUNCT
ftr-502	296	29	38	38	NUM
ftr-502	296	30	nat'l	nat'l	PROPN
ftr-502	296	31	tax	tax	NOUN
ftr-502	296	32	j.	j.	PROPN
ftr-502	296	33	273	273	NUM
ftr-502	296	34	.	.	PUNCT
ftr-502	297	1	277	277	NUM
ftr-502	297	2	(	(	PUNCT
ftr-502	297	3	1985	1985	NUM
ftr-502	297	4	)	)	PUNCT
ftr-502	297	5	.	.	PUNCT
ftr-502	298	1	19931	19931	NUM
ftr-502	298	2	622	622	NUM
ftr-502	298	3	florida	florida	PROPN
ftr-502	298	4	tax	tax	NOUN
ftr-502	298	5	review	review	NOUN
ftr-502	299	1	[	[	X
ftr-502	299	2	vol	vol	NOUN
ftr-502	299	3	.	.	PUNCT
ftr-502	300	1	1:10	1:10	NUM
ftr-502	300	2	movements	movement	NOUN
ftr-502	300	3	in	in	ADP
ftr-502	300	4	he	he	PRON
ftr-502	300	5	as	as	ADP
ftr-502	300	6	a	a	DET
ftr-502	300	7	result	result	NOUN
ftr-502	300	8	of	of	ADP
ftr-502	300	9	tax	tax	NOUN
ftr-502	300	10	law	law	NOUN
ftr-502	300	11	changes	change	NOUN
ftr-502	300	12	;	;	PUNCT
ftr-502	300	13	and	and	CCONJ
ftr-502	300	14	(	(	PUNCT
ftr-502	300	15	3	3	X
ftr-502	300	16	)	)	PUNCT
ftr-502	300	17	it	it	PRON
ftr-502	300	18	is	be	AUX
ftr-502	300	19	not	not	PART
ftr-502	300	20	likely	likely	ADJ
ftr-502	300	21	that	that	SCONJ
ftr-502	300	22	he	he	PRON
ftr-502	300	23	and	and	CCONJ
ftr-502	300	24	ve	ve	AUX
ftr-502	300	25	add	add	VERB
ftr-502	300	26	anything	anything	PRON
ftr-502	300	27	to	to	ADP
ftr-502	300	28	the	the	DET
ftr-502	300	29	need	need	NOUN
ftr-502	300	30	to	to	PART
ftr-502	300	31	analyze	analyze	VERB
ftr-502	300	32	tax	tax	NOUN
ftr-502	300	33	changes	change	NOUN
ftr-502	300	34	in	in	ADP
ftr-502	300	35	terms	term	NOUN
ftr-502	300	36	of	of	ADP
ftr-502	300	37	basic	basic	ADJ
ftr-502	300	38	tax	tax	NOUN
ftr-502	300	39	policy	policy	NOUN
ftr-502	300	40	objectives	objective	NOUN
ftr-502	300	41	and	and	CCONJ
ftr-502	300	42	indeed	indeed	ADV
ftr-502	300	43	may	may	AUX
ftr-502	300	44	conceal	conceal	VERB
ftr-502	300	45	problems	problem	NOUN
ftr-502	300	46	or	or	CCONJ
ftr-502	300	47	lead	lead	VERB
ftr-502	300	48	policymakers	policymaker	NOUN
ftr-502	300	49	astray	astray	ADV
ftr-502	300	50	as	as	SCONJ
ftr-502	300	51	particular	particular	ADJ
ftr-502	300	52	tax	tax	NOUN
ftr-502	300	53	changes	change	NOUN
ftr-502	300	54	are	be	AUX
ftr-502	300	55	considered	consider	VERB
ftr-502	300	56	.	.	PUNCT