id	sid	tid	token	lemma	pos
fbem-18290	1	1	frontiers	frontier	NOUN
fbem-18290	1	2	in	in	ADP
fbem-18290	1	3	business	business	NOUN
fbem-18290	1	4	,	,	PUNCT
fbem-18290	1	5	economics	economic	NOUN
fbem-18290	1	6	and	and	CCONJ
fbem-18290	1	7	management	management	NOUN
fbem-18290	1	8	issn	issn	PROPN
fbem-18290	1	9	:	:	PUNCT
fbem-18290	1	10	2766	2766	NUM
fbem-18290	1	11	-	-	PUNCT
fbem-18290	1	12	824x	824x	NUM
fbem-18290	1	13	|	|	ADJ
fbem-18290	1	14	vol	vol	NOUN
fbem-18290	1	15	.	.	PROPN
fbem-18290	1	16	13	13	NUM
fbem-18290	1	17	,	,	PUNCT
fbem-18290	1	18	no	no	INTJ
fbem-18290	1	19	.	.	NOUN
fbem-18290	1	20	3	3	NUM
fbem-18290	1	21	,	,	PUNCT
fbem-18290	1	22	2024	2024	NUM
fbem-18290	1	23	279	279	NUM
fbem-18290	1	24	ethical	ethical	ADJ
fbem-18290	1	25	analysis	analysis	NOUN
fbem-18290	1	26	of	of	ADP
fbem-18290	1	27	amazon	amazon	NOUN
fbem-18290	1	28	’s	’s	PART
fbem-18290	1	29	‘	'	PUNCT
fbem-18290	1	30	legal	legal	ADJ
fbem-18290	1	31	’	'	PUNCT
fbem-18290	1	32	tax	tax	NOUN
fbem-18290	1	33	avoidance	avoidance	NOUN
fbem-18290	1	34	yubo	yubo	PROPN
fbem-18290	1	35	liang	liang	PROPN
fbem-18290	1	36	university	university	PROPN
fbem-18290	1	37	of	of	ADP
fbem-18290	1	38	new	new	PROPN
fbem-18290	1	39	south	south	PROPN
fbem-18290	1	40	wales	wales	PROPN
fbem-18290	1	41	business	business	NOUN
fbem-18290	1	42	school	school	PROPN
fbem-18290	1	43	,	,	PUNCT
fbem-18290	1	44	australia	australia	PROPN
fbem-18290	1	45	abstract	abstract	NOUN
fbem-18290	1	46	:	:	PUNCT
fbem-18290	1	47	this	this	DET
fbem-18290	1	48	paper	paper	NOUN
fbem-18290	1	49	gives	give	VERB
fbem-18290	1	50	an	an	DET
fbem-18290	1	51	overview	overview	NOUN
fbem-18290	1	52	of	of	ADP
fbem-18290	1	53	the	the	DET
fbem-18290	1	54	ethical	ethical	ADJ
fbem-18290	1	55	consequences	consequence	NOUN
fbem-18290	1	56	of	of	ADP
fbem-18290	1	57	amazon	amazon	NOUN
fbem-18290	1	58	’s	’s	PART
fbem-18290	1	59	strategic	strategic	ADJ
fbem-18290	1	60	tax	tax	NOUN
fbem-18290	1	61	avoidance	avoidance	NOUN
fbem-18290	1	62	,	,	PUNCT
fbem-18290	1	63	exploring	explore	VERB
fbem-18290	1	64	its	its	PRON
fbem-18290	1	65	multifaceted	multifaceted	ADJ
fbem-18290	1	66	impacts	impact	NOUN
fbem-18290	1	67	on	on	ADP
fbem-18290	1	68	society	society	NOUN
fbem-18290	1	69	,	,	PUNCT
fbem-18290	1	70	economy	economy	NOUN
fbem-18290	1	71	and	and	CCONJ
fbem-18290	1	72	environment	environment	NOUN
fbem-18290	1	73	.	.	PUNCT
fbem-18290	2	1	through	through	ADP
fbem-18290	2	2	a	a	DET
fbem-18290	2	3	meticulous	meticulous	ADJ
fbem-18290	2	4	pestel	pestel	NOUN
fbem-18290	2	5	analysis	analysis	NOUN
fbem-18290	2	6	and	and	CCONJ
fbem-18290	2	7	the	the	DET
fbem-18290	2	8	application	application	NOUN
fbem-18290	2	9	of	of	ADP
fbem-18290	2	10	a	a	DET
fbem-18290	2	11	comprehensive	comprehensive	ADJ
fbem-18290	2	12	7	7	NUM
fbem-18290	2	13	-	-	PUNCT
fbem-18290	2	14	step	step	NOUN
fbem-18290	2	15	ethical	ethical	ADJ
fbem-18290	2	16	decision	decision	NOUN
fbem-18290	2	17	model	model	NOUN
fbem-18290	2	18	,	,	PUNCT
fbem-18290	2	19	the	the	DET
fbem-18290	2	20	paper	paper	NOUN
fbem-18290	2	21	highlights	highlight	NOUN
fbem-18290	2	22	that	that	PRON
fbem-18290	2	23	amazon	amazon	NOUN
fbem-18290	2	24	makes	make	VERB
fbem-18290	2	25	the	the	DET
fbem-18290	2	26	most	most	ADJ
fbem-18290	2	27	of	of	ADP
fbem-18290	2	28	legal	legal	ADJ
fbem-18290	2	29	loopholes	loophole	NOUN
fbem-18290	2	30	to	to	PART
fbem-18290	2	31	minimize	minimize	VERB
fbem-18290	2	32	tax	tax	NOUN
fbem-18290	2	33	obligations	obligation	NOUN
fbem-18290	2	34	.	.	PUNCT
fbem-18290	3	1	it	it	PRON
fbem-18290	3	2	argues	argue	VERB
fbem-18290	3	3	for	for	ADP
fbem-18290	3	4	the	the	DET
fbem-18290	3	5	necessity	necessity	NOUN
fbem-18290	3	6	of	of	ADP
fbem-18290	3	7	measures	measure	NOUN
fbem-18290	3	8	aimed	aim	VERB
fbem-18290	3	9	at	at	ADP
fbem-18290	3	10	enhancing	enhance	VERB
fbem-18290	3	11	fairness	fairness	NOUN
fbem-18290	3	12	,	,	PUNCT
fbem-18290	3	13	transparency	transparency	NOUN
fbem-18290	3	14	,	,	PUNCT
fbem-18290	3	15	and	and	CCONJ
fbem-18290	3	16	ethical	ethical	ADJ
fbem-18290	3	17	obligations	obligation	NOUN
fbem-18290	3	18	in	in	ADP
fbem-18290	3	19	corporate	corporate	ADJ
fbem-18290	3	20	tax	tax	NOUN
fbem-18290	3	21	practices	practice	NOUN
fbem-18290	3	22	,	,	PUNCT
fbem-18290	3	23	emphasizing	emphasize	VERB
fbem-18290	3	24	the	the	DET
fbem-18290	3	25	imperative	imperative	NOUN
fbem-18290	3	26	for	for	SCONJ
fbem-18290	3	27	amazon	amazon	NOUN
fbem-18290	3	28	to	to	PART
fbem-18290	3	29	integrate	integrate	VERB
fbem-18290	3	30	social	social	ADJ
fbem-18290	3	31	responsibility	responsibility	NOUN
fbem-18290	3	32	and	and	CCONJ
fbem-18290	3	33	sustainable	sustainable	ADJ
fbem-18290	3	34	development	development	NOUN
fbem-18290	3	35	.	.	PUNCT
fbem-18290	4	1	this	this	DET
fbem-18290	4	2	analysis	analysis	NOUN
fbem-18290	4	3	advocates	advocate	VERB
fbem-18290	4	4	for	for	ADP
fbem-18290	4	5	combined	combined	ADJ
fbem-18290	4	6	efforts	effort	NOUN
fbem-18290	4	7	between	between	ADP
fbem-18290	4	8	corporations	corporation	NOUN
fbem-18290	4	9	,	,	PUNCT
fbem-18290	4	10	governments	government	NOUN
fbem-18290	4	11	and	and	CCONJ
fbem-18290	4	12	communities	community	NOUN
fbem-18290	4	13	to	to	PART
fbem-18290	4	14	address	address	VERB
fbem-18290	4	15	and	and	CCONJ
fbem-18290	4	16	optimize	optimize	VERB
fbem-18290	4	17	current	current	ADJ
fbem-18290	4	18	unethical	unethical	ADJ
fbem-18290	4	19	tax	tax	NOUN
fbem-18290	4	20	practices	practice	NOUN
fbem-18290	4	21	.	.	PUNCT
fbem-18290	5	1	keywords	keyword	NOUN
fbem-18290	5	2	:	:	PUNCT
fbem-18290	5	3	amazon	amazon	NOUN
fbem-18290	5	4	,	,	PUNCT
fbem-18290	5	5	tax	tax	NOUN
fbem-18290	5	6	avoidance	avoidance	NOUN
fbem-18290	5	7	,	,	PUNCT
fbem-18290	5	8	ethical	ethical	ADJ
fbem-18290	5	9	business	business	NOUN
fbem-18290	5	10	,	,	PUNCT
fbem-18290	5	11	tax	tax	NOUN
fbem-18290	5	12	haven	haven	NOUN
fbem-18290	5	13	,	,	PUNCT
fbem-18290	5	14	pestel	pestel	NOUN
fbem-18290	5	15	analysis	analysis	NOUN
fbem-18290	5	16	,	,	PUNCT
fbem-18290	5	17	seven	seven	NUM
fbem-18290	5	18	-	-	PUNCT
fbem-18290	5	19	step	step	NOUN
fbem-18290	5	20	decision	decision	NOUN
fbem-18290	5	21	model	model	NOUN
fbem-18290	5	22	,	,	PUNCT
fbem-18290	5	23	tax	tax	NOUN
fbem-18290	5	24	reform	reform	NOUN
fbem-18290	5	25	,	,	PUNCT
fbem-18290	5	26	global	global	ADJ
fbem-18290	5	27	tax	tax	NOUN
fbem-18290	5	28	policy	policy	NOUN
fbem-18290	5	29	.	.	PUNCT
fbem-18290	6	1	1	1	X
fbem-18290	6	2	.	.	X
fbem-18290	6	3	introduction	introduction	NOUN
fbem-18290	6	4	based	base	VERB
fbem-18290	6	5	on	on	ADP
fbem-18290	6	6	amazon	amazon	NOUN
fbem-18290	6	7	’s	’s	PART
fbem-18290	6	8	unethical	unethical	ADJ
fbem-18290	6	9	behavior	behavior	NOUN
fbem-18290	6	10	of	of	ADP
fbem-18290	6	11	tax	tax	NOUN
fbem-18290	6	12	avoidance	avoidance	NOUN
fbem-18290	6	13	,	,	PUNCT
fbem-18290	6	14	this	this	DET
fbem-18290	6	15	report	report	NOUN
fbem-18290	6	16	conducts	conduct	VERB
fbem-18290	6	17	an	an	DET
fbem-18290	6	18	ethical	ethical	ADJ
fbem-18290	6	19	analysis	analysis	NOUN
fbem-18290	6	20	of	of	ADP
fbem-18290	6	21	amazon	amazon	NOUN
fbem-18290	6	22	by	by	ADP
fbem-18290	6	23	using	use	VERB
fbem-18290	6	24	methods	method	NOUN
fbem-18290	6	25	such	such	ADJ
fbem-18290	6	26	as	as	ADP
fbem-18290	6	27	pestel	pestel	NOUN
fbem-18290	6	28	analysis	analysis	NOUN
fbem-18290	6	29	and	and	CCONJ
fbem-18290	6	30	the	the	DET
fbem-18290	6	31	7	7	NUM
fbem-18290	6	32	-	-	PUNCT
fbem-18290	6	33	step	step	NOUN
fbem-18290	6	34	decision	decision	NOUN
fbem-18290	6	35	model	model	NOUN
fbem-18290	6	36	[	[	X
fbem-18290	6	37	1	1	NUM
fbem-18290	6	38	]	]	PUNCT
fbem-18290	6	39	.	.	PUNCT
fbem-18290	7	1	it	it	PRON
fbem-18290	7	2	suggests	suggest	VERB
fbem-18290	7	3	that	that	SCONJ
fbem-18290	7	4	amazon	amazon	NOUN
fbem-18290	7	5	should	should	AUX
fbem-18290	7	6	reform	reform	VERB
fbem-18290	7	7	its	its	PRON
fbem-18290	7	8	tax	tax	NOUN
fbem-18290	7	9	policies	policy	NOUN
fbem-18290	7	10	to	to	PART
fbem-18290	7	11	ensure	ensure	VERB
fbem-18290	7	12	fairness	fairness	NOUN
fbem-18290	7	13	and	and	CCONJ
fbem-18290	7	14	transparency	transparency	NOUN
fbem-18290	7	15	.	.	PUNCT
fbem-18290	8	1	additionally	additionally	ADV
fbem-18290	8	2	,	,	PUNCT
fbem-18290	8	3	this	this	DET
fbem-18290	8	4	report	report	NOUN
fbem-18290	8	5	recommends	recommend	VERB
fbem-18290	8	6	cooperating	cooperate	VERB
fbem-18290	8	7	with	with	ADP
fbem-18290	8	8	governments	government	NOUN
fbem-18290	8	9	and	and	CCONJ
fbem-18290	8	10	society	society	NOUN
fbem-18290	8	11	to	to	PART
fbem-18290	8	12	eliminate	eliminate	VERB
fbem-18290	8	13	unethical	unethical	ADJ
fbem-18290	8	14	behavior	behavior	NOUN
fbem-18290	8	15	in	in	ADP
fbem-18290	8	16	tax	tax	NOUN
fbem-18290	8	17	.	.	PUNCT
fbem-18290	9	1	these	these	DET
fbem-18290	9	2	actions	action	NOUN
fbem-18290	9	3	will	will	AUX
fbem-18290	9	4	contribute	contribute	VERB
fbem-18290	9	5	to	to	PART
fbem-18290	9	6	rebuild	rebuild	VERB
fbem-18290	9	7	public	public	ADJ
fbem-18290	9	8	trust	trust	NOUN
fbem-18290	9	9	and	and	CCONJ
fbem-18290	9	10	social	social	ADJ
fbem-18290	9	11	legitimacy	legitimacy	NOUN
fbem-18290	9	12	while	while	SCONJ
fbem-18290	9	13	aligning	align	VERB
fbem-18290	9	14	with	with	ADP
fbem-18290	9	15	principles	principle	NOUN
fbem-18290	9	16	of	of	ADP
fbem-18290	9	17	sustainable	sustainable	ADJ
fbem-18290	9	18	development	development	NOUN
fbem-18290	9	19	and	and	CCONJ
fbem-18290	9	20	corporate	corporate	ADJ
fbem-18290	9	21	social	social	ADJ
fbem-18290	9	22	responsibility	responsibility	NOUN
fbem-18290	9	23	.	.	PUNCT
fbem-18290	10	1	2	2	X
fbem-18290	10	2	.	.	X
fbem-18290	10	3	background	background	NOUN
fbem-18290	10	4	with	with	ADP
fbem-18290	10	5	the	the	DET
fbem-18290	10	6	development	development	NOUN
fbem-18290	10	7	of	of	ADP
fbem-18290	10	8	economic	economic	ADJ
fbem-18290	10	9	globalization	globalization	NOUN
fbem-18290	10	10	,	,	PUNCT
fbem-18290	10	11	more	more	ADJ
fbem-18290	10	12	companies	company	NOUN
fbem-18290	10	13	and	and	CCONJ
fbem-18290	10	14	governments	government	NOUN
fbem-18290	10	15	begin	begin	VERB
fbem-18290	10	16	to	to	PART
fbem-18290	10	17	realize	realize	VERB
fbem-18290	10	18	the	the	DET
fbem-18290	10	19	importance	importance	NOUN
fbem-18290	10	20	of	of	ADP
fbem-18290	10	21	corporate	corporate	ADJ
fbem-18290	10	22	tax	tax	NOUN
fbem-18290	10	23	.	.	PUNCT
fbem-18290	11	1	amazon	amazon	PROPN
fbem-18290	11	2	,	,	PUNCT
fbem-18290	11	3	which	which	PRON
fbem-18290	11	4	enjoys	enjoy	VERB
fbem-18290	11	5	a	a	DET
fbem-18290	11	6	high	high	ADJ
fbem-18290	11	7	reputation	reputation	NOUN
fbem-18290	11	8	in	in	ADP
fbem-18290	11	9	the	the	DET
fbem-18290	11	10	field	field	NOUN
fbem-18290	11	11	of	of	ADP
fbem-18290	11	12	e	e	NOUN
fbem-18290	11	13	-	-	NOUN
fbem-18290	11	14	commerce	commerce	NOUN
fbem-18290	11	15	and	and	CCONJ
fbem-18290	11	16	cloud	cloud	NOUN
fbem-18290	11	17	computing	computing	NOUN
fbem-18290	11	18	,	,	PUNCT
fbem-18290	11	19	has	have	AUX
fbem-18290	11	20	attracted	attract	VERB
fbem-18290	11	21	considerable	considerable	ADJ
fbem-18290	11	22	attention	attention	NOUN
fbem-18290	11	23	in	in	ADP
fbem-18290	11	24	the	the	DET
fbem-18290	11	25	world	world	NOUN
fbem-18290	11	26	of	of	ADP
fbem-18290	11	27	tax	tax	NOUN
fbem-18290	11	28	due	due	ADP
fbem-18290	11	29	to	to	ADP
fbem-18290	11	30	its	its	PRON
fbem-18290	11	31	tremendous	tremendous	ADJ
fbem-18290	11	32	scale	scale	NOUN
fbem-18290	11	33	and	and	CCONJ
fbem-18290	11	34	complex	complex	ADJ
fbem-18290	11	35	business	business	NOUN
fbem-18290	11	36	networks	network	NOUN
fbem-18290	11	37	worldwide	worldwide	ADV
fbem-18290	12	1	[	[	X
fbem-18290	12	2	2	2	NUM
fbem-18290	12	3	]	]	PUNCT
fbem-18290	12	4	.	.	PUNCT
fbem-18290	13	1	recently	recently	ADV
fbem-18290	13	2	,	,	PUNCT
fbem-18290	13	3	its	its	PRON
fbem-18290	13	4	efforts	effort	NOUN
fbem-18290	13	5	to	to	PART
fbem-18290	13	6	minimize	minimize	VERB
fbem-18290	13	7	taxes	taxis	NOUN
fbem-18290	13	8	have	have	AUX
fbem-18290	13	9	been	be	AUX
fbem-18290	13	10	regarded	regard	VERB
fbem-18290	13	11	as	as	ADP
fbem-18290	13	12	unethical	unethical	ADJ
fbem-18290	13	13	,	,	PUNCT
fbem-18290	13	14	leading	lead	VERB
fbem-18290	13	15	to	to	ADP
fbem-18290	13	16	controversy	controversy	NOUN
fbem-18290	13	17	among	among	ADP
fbem-18290	13	18	the	the	DET
fbem-18290	13	19	public	public	NOUN
fbem-18290	13	20	.	.	PUNCT
fbem-18290	14	1	while	while	SCONJ
fbem-18290	14	2	some	some	PRON
fbem-18290	14	3	of	of	ADP
fbem-18290	14	4	these	these	DET
fbem-18290	14	5	actions	action	NOUN
fbem-18290	14	6	may	may	AUX
fbem-18290	14	7	be	be	AUX
fbem-18290	14	8	permitted	permit	VERB
fbem-18290	14	9	by	by	ADP
fbem-18290	14	10	law	law	NOUN
fbem-18290	14	11	,	,	PUNCT
fbem-18290	14	12	they	they	PRON
fbem-18290	14	13	undermine	undermine	VERB
fbem-18290	14	14	tax	tax	NOUN
fbem-18290	14	15	revenues	revenue	NOUN
fbem-18290	14	16	that	that	PRON
fbem-18290	14	17	are	be	AUX
fbem-18290	14	18	critical	critical	ADJ
fbem-18290	14	19	for	for	SCONJ
fbem-18290	14	20	governments	government	NOUN
fbem-18290	14	21	to	to	PART
fbem-18290	14	22	support	support	VERB
fbem-18290	14	23	public	public	ADJ
fbem-18290	14	24	welfare	welfare	NOUN
fbem-18290	14	25	and	and	CCONJ
fbem-18290	14	26	the	the	DET
fbem-18290	14	27	construction	construction	NOUN
fbem-18290	14	28	of	of	ADP
fbem-18290	14	29	infrastructure	infrastructure	NOUN
fbem-18290	14	30	,	,	PUNCT
fbem-18290	14	31	contradicting	contradict	VERB
fbem-18290	14	32	social	social	ADJ
fbem-18290	14	33	expectations	expectation	NOUN
fbem-18290	14	34	.	.	PUNCT
fbem-18290	15	1	2.1	2.1	NUM
fbem-18290	15	2	.	.	PUNCT
fbem-18290	15	3	overview	overview	NOUN
fbem-18290	15	4	of	of	ADP
fbem-18290	15	5	the	the	DET
fbem-18290	15	6	case	case	NOUN
fbem-18290	15	7	(	(	PUNCT
fbem-18290	15	8	5	5	NUM
fbem-18290	15	9	ws	ws	NOUN
fbem-18290	15	10	)	)	PUNCT
fbem-18290	15	11	generally	generally	ADV
fbem-18290	15	12	speaking	speak	VERB
fbem-18290	15	13	,	,	PUNCT
fbem-18290	15	14	amazon	amazon	NOUN
fbem-18290	15	15	,	,	PUNCT
fbem-18290	15	16	over	over	ADP
fbem-18290	15	17	the	the	DET
fbem-18290	15	18	past	past	ADJ
fbem-18290	15	19	few	few	ADJ
fbem-18290	15	20	years	year	NOUN
fbem-18290	15	21	,	,	PUNCT
fbem-18290	15	22	has	have	AUX
fbem-18290	15	23	been	be	AUX
fbem-18290	15	24	accused	accuse	VERB
fbem-18290	15	25	of	of	ADP
fbem-18290	15	26	using	use	VERB
fbem-18290	15	27	tax	tax	NOUN
fbem-18290	15	28	loopholes	loophole	NOUN
fbem-18290	15	29	and	and	CCONJ
fbem-18290	15	30	technical	technical	ADJ
fbem-18290	15	31	means	mean	NOUN
fbem-18290	15	32	such	such	ADJ
fbem-18290	15	33	as	as	ADP
fbem-18290	15	34	tax	tax	NOUN
fbem-18290	15	35	heaven	heaven	PROPN
fbem-18290	15	36	to	to	PART
fbem-18290	15	37	minimize	minimize	VERB
fbem-18290	15	38	its	its	PRON
fbem-18290	15	39	tax	tax	NOUN
fbem-18290	15	40	obligation	obligation	NOUN
fbem-18290	15	41	which	which	PRON
fbem-18290	15	42	attracts	attract	VERB
fbem-18290	15	43	controversy	controversy	NOUN
fbem-18290	15	44	and	and	CCONJ
fbem-18290	15	45	attention	attention	NOUN
fbem-18290	15	46	in	in	ADP
fbem-18290	15	47	society	society	NOUN
fbem-18290	15	48	.	.	PUNCT
fbem-18290	16	1	in	in	ADP
fbem-18290	16	2	this	this	DET
fbem-18290	16	3	issue	issue	NOUN
fbem-18290	16	4	,	,	PUNCT
fbem-18290	16	5	amazon	amazon	NOUN
fbem-18290	16	6	,	,	PUNCT
fbem-18290	16	7	governments	government	NOUN
fbem-18290	16	8	,	,	PUNCT
fbem-18290	16	9	the	the	DET
fbem-18290	16	10	public	public	ADJ
fbem-18290	16	11	and	and	CCONJ
fbem-18290	16	12	other	other	ADJ
fbem-18290	16	13	stakeholders	stakeholder	NOUN
fbem-18290	16	14	are	be	AUX
fbem-18290	16	15	potentially	potentially	ADV
fbem-18290	16	16	affected	affect	VERB
fbem-18290	16	17	by	by	ADP
fbem-18290	16	18	its	its	PRON
fbem-18290	16	19	tax	tax	NOUN
fbem-18290	16	20	strategies	strategy	NOUN
fbem-18290	16	21	.	.	PUNCT
fbem-18290	17	1	these	these	DET
fbem-18290	17	2	strategies	strategy	NOUN
fbem-18290	17	3	have	have	VERB
fbem-18290	17	4	a	a	DET
fbem-18290	17	5	global	global	ADJ
fbem-18290	17	6	reach	reach	NOUN
fbem-18290	17	7	,	,	PUNCT
fbem-18290	17	8	impacting	impact	VERB
fbem-18290	17	9	countries	country	NOUN
fbem-18290	17	10	and	and	CCONJ
fbem-18290	17	11	regions	region	NOUN
fbem-18290	17	12	such	such	ADJ
fbem-18290	17	13	as	as	ADP
fbem-18290	17	14	the	the	DET
fbem-18290	17	15	us	us	PROPN
fbem-18290	17	16	,	,	PUNCT
fbem-18290	17	17	the	the	DET
fbem-18290	17	18	uk	uk	PROPN
fbem-18290	17	19	,	,	PUNCT
fbem-18290	17	20	australia	australia	PROPN
fbem-18290	17	21	and	and	CCONJ
fbem-18290	17	22	europe	europe	PROPN
fbem-18290	17	23	.	.	PUNCT
fbem-18290	18	1	the	the	DET
fbem-18290	18	2	timing	timing	NOUN
fbem-18290	18	3	of	of	ADP
fbem-18290	18	4	this	this	DET
fbem-18290	18	5	issue	issue	NOUN
fbem-18290	18	6	coincides	coincide	VERB
fbem-18290	18	7	with	with	ADP
fbem-18290	18	8	the	the	DET
fbem-18290	18	9	globalization	globalization	NOUN
fbem-18290	18	10	of	of	ADP
fbem-18290	18	11	the	the	DET
fbem-18290	18	12	global	global	ADJ
fbem-18290	18	13	economy	economy	NOUN
fbem-18290	18	14	,	,	PUNCT
fbem-18290	18	15	at	at	ADP
fbem-18290	18	16	this	this	DET
fbem-18290	18	17	stage	stage	NOUN
fbem-18290	18	18	,	,	PUNCT
fbem-18290	18	19	governments	government	NOUN
fbem-18290	18	20	have	have	AUX
fbem-18290	18	21	strengthened	strengthen	VERB
fbem-18290	18	22	supervision	supervision	NOUN
fbem-18290	18	23	of	of	ADP
fbem-18290	18	24	taxation	taxation	NOUN
fbem-18290	18	25	,	,	PUNCT
fbem-18290	18	26	making	make	VERB
fbem-18290	18	27	the	the	DET
fbem-18290	18	28	tax	tax	NOUN
fbem-18290	18	29	strategies	strategy	NOUN
fbem-18290	18	30	of	of	ADP
fbem-18290	18	31	multinational	multinational	ADJ
fbem-18290	18	32	companies	company	NOUN
fbem-18290	18	33	a	a	DET
fbem-18290	18	34	focal	focal	ADJ
fbem-18290	18	35	point	point	NOUN
fbem-18290	18	36	[	[	X
fbem-18290	18	37	3	3	NUM
fbem-18290	18	38	]	]	PUNCT
fbem-18290	18	39	.	.	PUNCT
fbem-18290	19	1	the	the	DET
fbem-18290	19	2	public	public	ADJ
fbem-18290	19	3	and	and	CCONJ
fbem-18290	19	4	civil	civil	ADJ
fbem-18290	19	5	society	society	NOUN
fbem-18290	19	6	organization	organization	NOUN
fbem-18290	19	7	also	also	ADV
fbem-18290	19	8	have	have	AUX
fbem-18290	19	9	strongly	strongly	ADV
fbem-18290	19	10	condemned	condemn	VERB
fbem-18290	19	11	amazon	amazon	NOUN
fbem-18290	19	12	’s	’s	PART
fbem-18290	19	13	tax	tax	NOUN
fbem-18290	19	14	strategy	strategy	NOUN
fbem-18290	19	15	,	,	PUNCT
fbem-18290	19	16	believing	believe	VERB
fbem-18290	19	17	that	that	SCONJ
fbem-18290	19	18	it	it	PRON
fbem-18290	19	19	shows	show	VERB
fbem-18290	19	20	corporate	corporate	ADJ
fbem-18290	19	21	greed	greed	NOUN
fbem-18290	19	22	and	and	CCONJ
fbem-18290	19	23	immorality	immorality	NOUN
fbem-18290	19	24	.	.	PUNCT
fbem-18290	20	1	undoubtedly	undoubtedly	ADV
fbem-18290	20	2	,	,	PUNCT
fbem-18290	20	3	the	the	DET
fbem-18290	20	4	primary	primary	ADJ
fbem-18290	20	5	motive	motive	NOUN
fbem-18290	20	6	behind	behind	ADP
fbem-18290	20	7	amazon	amazon	NOUN
fbem-18290	20	8	’s	’s	PART
fbem-18290	20	9	adoption	adoption	NOUN
fbem-18290	20	10	of	of	ADP
fbem-18290	20	11	such	such	ADJ
fbem-18290	20	12	strategies	strategy	NOUN
fbem-18290	20	13	is	be	AUX
fbem-18290	20	14	to	to	PART
fbem-18290	20	15	maximize	maximize	VERB
fbem-18290	20	16	company	company	NOUN
fbem-18290	20	17	profits	profit	NOUN
fbem-18290	20	18	and	and	CCONJ
fbem-18290	20	19	minimize	minimize	VERB
fbem-18290	20	20	tax	tax	NOUN
fbem-18290	20	21	expenses	expense	NOUN
fbem-18290	20	22	at	at	ADP
fbem-18290	20	23	the	the	DET
fbem-18290	20	24	same	same	ADJ
fbem-18290	20	25	time	time	NOUN
fbem-18290	20	26	.	.	PUNCT
fbem-18290	21	1	2.2	2.2	NUM
fbem-18290	21	2	.	.	PUNCT
fbem-18290	21	3	overview	overview	NOUN
fbem-18290	21	4	of	of	ADP
fbem-18290	21	5	amazon	amazon	NOUN
fbem-18290	21	6	’s	’s	PART
fbem-18290	21	7	controversial	controversial	ADJ
fbem-18290	21	8	tax	tax	NOUN
fbem-18290	21	9	practices	practice	NOUN
fbem-18290	21	10	(	(	PUNCT
fbem-18290	21	11	pestel	pestel	NOUN
fbem-18290	21	12	)	)	PUNCT
fbem-18290	21	13	there	there	PRON
fbem-18290	21	14	is	be	VERB
fbem-18290	21	15	no	no	DET
fbem-18290	21	16	doubt	doubt	NOUN
fbem-18290	21	17	that	that	SCONJ
fbem-18290	21	18	amazon	amazon	NOUN
fbem-18290	21	19	’s	’s	PART
fbem-18290	21	20	tax	tax	NOUN
fbem-18290	21	21	avoidance	avoidance	NOUN
fbem-18290	21	22	strategies	strategy	NOUN
fbem-18290	21	23	have	have	AUX
fbem-18290	21	24	attracted	attract	VERB
fbem-18290	21	25	significant	significant	ADJ
fbem-18290	21	26	attention	attention	NOUN
fbem-18290	21	27	from	from	ADP
fbem-18290	21	28	governments	government	NOUN
fbem-18290	21	29	worldwide	worldwide	ADV
fbem-18290	21	30	.	.	PUNCT
fbem-18290	22	1	this	this	PRON
fbem-18290	22	2	may	may	AUX
fbem-18290	22	3	lead	lead	VERB
fbem-18290	22	4	to	to	ADP
fbem-18290	22	5	a	a	DET
fbem-18290	22	6	increased	increase	VERB
fbem-18290	22	7	review	review	NOUN
fbem-18290	22	8	of	of	ADP
fbem-18290	22	9	current	current	ADJ
fbem-18290	22	10	laws	law	NOUN
fbem-18290	22	11	and	and	CCONJ
fbem-18290	22	12	regulations	regulation	NOUN
fbem-18290	22	13	which	which	PRON
fbem-18290	22	14	can	can	AUX
fbem-18290	22	15	help	help	VERB
fbem-18290	22	16	make	make	VERB
fbem-18290	22	17	laws	law	NOUN
fbem-18290	22	18	more	more	ADV
fbem-18290	22	19	comprehensive	comprehensive	ADJ
fbem-18290	22	20	.	.	PUNCT
fbem-18290	23	1	on	on	ADP
fbem-18290	23	2	the	the	DET
fbem-18290	23	3	contrary	contrary	NOUN
fbem-18290	23	4	,	,	PUNCT
fbem-18290	23	5	frequently	frequently	ADV
fbem-18290	23	6	tax	tax	NOUN
fbem-18290	23	7	avoidance	avoidance	NOUN
fbem-18290	23	8	can	can	AUX
fbem-18290	23	9	strain	strain	VERB
fbem-18290	23	10	relations	relation	NOUN
fbem-18290	23	11	between	between	ADP
fbem-18290	23	12	countries	country	NOUN
fbem-18290	23	13	[	[	X
fbem-18290	23	14	4	4	NUM
fbem-18290	23	15	]	]	PUNCT
fbem-18290	23	16	.	.	PUNCT
fbem-18290	24	1	for	for	ADP
fbem-18290	24	2	instance	instance	NOUN
fbem-18290	24	3	,	,	PUNCT
fbem-18290	24	4	as	as	ADP
fbem-18290	24	5	an	an	DET
fbem-18290	24	6	american	american	ADJ
fbem-18290	24	7	corporate	corporate	NOUN
fbem-18290	24	8	,	,	PUNCT
fbem-18290	24	9	if	if	SCONJ
fbem-18290	24	10	amazon	amazon	NOUN
fbem-18290	24	11	fails	fail	VERB
fbem-18290	24	12	to	to	PART
fbem-18290	24	13	meet	meet	VERB
fbem-18290	24	14	the	the	DET
fbem-18290	24	15	tax	tax	NOUN
fbem-18290	24	16	standard	standard	NOUN
fbem-18290	24	17	of	of	ADP
fbem-18290	24	18	other	other	ADJ
fbem-18290	24	19	countries	country	NOUN
fbem-18290	24	20	such	such	ADJ
fbem-18290	24	21	as	as	ADP
fbem-18290	24	22	the	the	DET
fbem-18290	24	23	united	united	ADJ
fbem-18290	24	24	kingdom	kingdom	PROPN
fbem-18290	24	25	,	,	PUNCT
fbem-18290	24	26	relations	relation	NOUN
fbem-18290	24	27	between	between	ADP
fbem-18290	24	28	these	these	DET
fbem-18290	24	29	two	two	NUM
fbem-18290	24	30	countries	country	NOUN
fbem-18290	24	31	will	will	AUX
fbem-18290	24	32	be	be	AUX
fbem-18290	24	33	damaged	damage	VERB
fbem-18290	24	34	.	.	PUNCT
fbem-18290	25	1	on	on	ADP
fbem-18290	25	2	the	the	DET
fbem-18290	25	3	social	social	ADJ
fbem-18290	25	4	front	front	NOUN
fbem-18290	25	5	,	,	PUNCT
fbem-18290	25	6	amazon	amazon	NOUN
fbem-18290	25	7	’s	’s	PART
fbem-18290	25	8	unethical	unethical	ADJ
fbem-18290	25	9	behavior	behavior	NOUN
fbem-18290	25	10	damages	damage	VERB
fbem-18290	25	11	its	its	PRON
fbem-18290	25	12	reputation	reputation	NOUN
fbem-18290	25	13	as	as	ADP
fbem-18290	25	14	a	a	DET
fbem-18290	25	15	responsible	responsible	ADJ
fbem-18290	25	16	corporation	corporation	NOUN
fbem-18290	25	17	and	and	CCONJ
fbem-18290	25	18	has	have	VERB
fbem-18290	25	19	a	a	DET
fbem-18290	25	20	profound	profound	ADJ
fbem-18290	25	21	impact	impact	NOUN
fbem-18290	25	22	in	in	ADP
fbem-18290	25	23	multiple	multiple	ADJ
fbem-18290	25	24	aspects	aspect	NOUN
fbem-18290	25	25	which	which	PRON
fbem-18290	25	26	can	can	AUX
fbem-18290	25	27	lead	lead	VERB
fbem-18290	25	28	to	to	ADP
fbem-18290	25	29	more	more	ADV
fbem-18290	25	30	social	social	ADJ
fbem-18290	25	31	problems	problem	NOUN
fbem-18290	25	32	such	such	ADJ
fbem-18290	25	33	as	as	ADP
fbem-18290	25	34	local	local	ADJ
fbem-18290	25	35	boycotts	boycott	NOUN
fbem-18290	25	36	or	or	CCONJ
fbem-18290	25	37	protests	protest	NOUN
fbem-18290	25	38	.	.	PUNCT
fbem-18290	26	1	economically	economically	ADV
fbem-18290	26	2	,	,	PUNCT
fbem-18290	26	3	by	by	ADP
fbem-18290	26	4	minimizing	minimize	VERB
fbem-18290	26	5	its	its	PRON
fbem-18290	26	6	tax	tax	NOUN
fbem-18290	26	7	expenses	expense	NOUN
fbem-18290	26	8	,	,	PUNCT
fbem-18290	26	9	amazon	amazon	NOUN
fbem-18290	26	10	can	can	AUX
fbem-18290	26	11	reinvest	reinvest	VERB
fbem-18290	26	12	money	money	NOUN
fbem-18290	26	13	into	into	ADP
fbem-18290	26	14	its	its	PRON
fbem-18290	26	15	own	own	ADJ
fbem-18290	26	16	business	business	NOUN
fbem-18290	26	17	and	and	CCONJ
fbem-18290	26	18	gain	gain	VERB
fbem-18290	26	19	advantages	advantage	NOUN
fbem-18290	26	20	in	in	ADP
fbem-18290	26	21	fierce	fierce	ADJ
fbem-18290	26	22	market	market	NOUN
fbem-18290	26	23	competition	competition	NOUN
fbem-18290	26	24	.	.	PUNCT
fbem-18290	27	1	however	however	ADV
fbem-18290	27	2	,	,	PUNCT
fbem-18290	27	3	in	in	ADP
fbem-18290	27	4	the	the	DET
fbem-18290	27	5	long	long	ADJ
fbem-18290	27	6	term	term	NOUN
fbem-18290	27	7	,	,	PUNCT
fbem-18290	27	8	governments	government	NOUN
fbem-18290	27	9	’	'	PUNCT
fbem-18290	27	10	revenue	revenue	NOUN
fbem-18290	27	11	will	will	AUX
fbem-18290	27	12	be	be	AUX
fbem-18290	27	13	significantly	significantly	ADV
fbem-18290	27	14	reduced	reduce	VERB
fbem-18290	27	15	due	due	ADP
fbem-18290	27	16	to	to	ADP
fbem-18290	27	17	its	its	PRON
fbem-18290	27	18	behavior	behavior	NOUN
fbem-18290	27	19	.	.	PUNCT
fbem-18290	28	1	as	as	ADP
fbem-18290	28	2	a	a	DET
fbem-18290	28	3	result	result	NOUN
fbem-18290	28	4	,	,	PUNCT
fbem-18290	28	5	it	it	PRON
fbem-18290	28	6	will	will	AUX
fbem-18290	28	7	bring	bring	VERB
fbem-18290	28	8	burden	burden	NOUN
fbem-18290	28	9	to	to	ADP
fbem-18290	28	10	the	the	DET
fbem-18290	28	11	overall	overall	ADJ
fbem-18290	28	12	economy	economy	NOUN
fbem-18290	28	13	.	.	PUNCT
fbem-18290	29	1	in	in	ADP
fbem-18290	29	2	the	the	DET
fbem-18290	29	3	realm	realm	NOUN
fbem-18290	29	4	of	of	ADP
fbem-18290	29	5	environmental	environmental	ADJ
fbem-18290	29	6	impact	impact	NOUN
fbem-18290	29	7	,	,	PUNCT
fbem-18290	29	8	amazon	amazon	NOUN
fbem-18290	29	9	’s	’s	PART
fbem-18290	29	10	intricate	intricate	ADJ
fbem-18290	29	11	tax	tax	NOUN
fbem-18290	29	12	avoidance	avoidance	NOUN
fbem-18290	29	13	structure	structure	NOUN
fbem-18290	29	14	results	result	NOUN
fbem-18290	29	15	in	in	ADP
fbem-18290	29	16	billions	billion	NOUN
fbem-18290	29	17	of	of	ADP
fbem-18290	29	18	dollars	dollar	NOUN
fbem-18290	29	19	loss	loss	NOUN
fbem-18290	29	20	in	in	ADP
fbem-18290	29	21	government	government	NOUN
fbem-18290	29	22	finance	finance	NOUN
fbem-18290	29	23	annually	annually	ADV
fbem-18290	29	24	,	,	PUNCT
fbem-18290	29	25	leading	lead	VERB
fbem-18290	29	26	to	to	ADP
fbem-18290	29	27	the	the	DET
fbem-18290	29	28	reduction	reduction	NOUN
fbem-18290	29	29	of	of	ADP
fbem-18290	29	30	investment	investment	NOUN
fbem-18290	29	31	in	in	ADP
fbem-18290	29	32	environmental	environmental	ADJ
fbem-18290	29	33	governance	governance	NOUN
fbem-18290	29	34	and	and	CCONJ
fbem-18290	29	35	sustainable	sustainable	ADJ
fbem-18290	29	36	development	development	NOUN
fbem-18290	29	37	[	[	X
fbem-18290	29	38	5	5	NUM
fbem-18290	29	39	]	]	PUNCT
fbem-18290	29	40	.	.	PUNCT
fbem-18290	30	1	3	3	X
fbem-18290	30	2	.	.	X
fbem-18290	30	3	issue	issue	NOUN
fbem-18290	30	4	analysis	analysis	NOUN
fbem-18290	30	5	3.1	3.1	NUM
fbem-18290	30	6	.	.	PUNCT
fbem-18290	31	1	definition	definition	NOUN
fbem-18290	31	2	of	of	ADP
fbem-18290	31	3	tax	tax	NOUN
fbem-18290	31	4	avoidance	avoidance	NOUN
fbem-18290	31	5	tax	tax	NOUN
fbem-18290	31	6	avoidance	avoidance	NOUN
fbem-18290	31	7	refers	refer	VERB
fbem-18290	31	8	to	to	ADP
fbem-18290	31	9	the	the	DET
fbem-18290	31	10	use	use	NOUN
fbem-18290	31	11	of	of	ADP
fbem-18290	31	12	legal	legal	ADJ
fbem-18290	31	13	methods	method	NOUN
fbem-18290	31	14	and	and	CCONJ
fbem-18290	31	15	loopholes	loophole	NOUN
fbem-18290	31	16	to	to	PART
fbem-18290	31	17	minimize	minimize	VERB
fbem-18290	31	18	tax	tax	NOUN
fbem-18290	31	19	obligations	obligation	NOUN
fbem-18290	31	20	beyond	beyond	ADP
fbem-18290	31	21	rational	rational	ADJ
fbem-18290	31	22	levels	level	NOUN
fbem-18290	31	23	(	(	PUNCT
fbem-18290	31	24	bovens	boven	NOUN
fbem-18290	31	25	,	,	PUNCT
fbem-18290	31	26	2023	2023	NUM
fbem-18290	31	27	)	)	PUNCT
fbem-18290	31	28	.	.	PUNCT
fbem-18290	32	1	although	although	SCONJ
fbem-18290	32	2	different	different	ADJ
fbem-18290	32	3	from	from	ADP
fbem-18290	32	4	illegal	illegal	ADJ
fbem-18290	32	5	tax	tax	NOUN
fbem-18290	32	6	crimes	crime	NOUN
fbem-18290	32	7	,	,	PUNCT
fbem-18290	32	8	active	active	ADJ
fbem-18290	32	9	tax	tax	NOUN
fbem-18290	32	10	avoidance	avoidance	NOUN
fbem-18290	32	11	is	be	AUX
fbem-18290	32	12	considered	consider	VERB
fbem-18290	32	13	unethical	unethical	ADJ
fbem-18290	32	14	because	because	SCONJ
fbem-18290	32	15	it	it	PRON
fbem-18290	32	16	deprives	deprive	VERB
fbem-18290	32	17	the	the	DET
fbem-18290	32	18	government	government	NOUN
fbem-18290	32	19	of	of	ADP
fbem-18290	32	20	significant	significant	ADJ
fbem-18290	32	21	tax	tax	NOUN
fbem-18290	32	22	revenue	revenue	NOUN
fbem-18290	32	23	for	for	ADP
fbem-18290	32	24	public	public	ADJ
fbem-18290	32	25	welfare	welfare	NOUN
fbem-18290	32	26	which	which	PRON
fbem-18290	32	27	is	be	AUX
fbem-18290	32	28	supposed	suppose	VERB
fbem-18290	32	29	be	be	AUX
fbem-18290	32	30	used	use	VERB
fbem-18290	32	31	for	for	ADP
fbem-18290	32	32	public	public	ADJ
fbem-18290	32	33	welfare	welfare	NOUN
fbem-18290	32	34	and	and	CCONJ
fbem-18290	32	35	infrastructure	infrastructure	NOUN
fbem-18290	32	36	(	(	PUNCT
fbem-18290	32	37	sikka	sikka	NOUN
fbem-18290	32	38	,	,	PUNCT
fbem-18290	32	39	2010)[6	2010)[6	NOUN
fbem-18290	32	40	]	]	PUNCT
fbem-18290	32	41	.	.	PUNCT
fbem-18290	33	1	due	due	ADP
fbem-18290	33	2	to	to	ADP
fbem-18290	33	3	the	the	DET
fbem-18290	33	4	great	great	ADJ
fbem-18290	33	5	loss	loss	NOUN
fbem-18290	33	6	it	it	PRON
fbem-18290	33	7	causes	cause	VERB
fbem-18290	33	8	,	,	PUNCT
fbem-18290	33	9	investment	investment	NOUN
fbem-18290	33	10	in	in	ADP
fbem-18290	33	11	environmental	environmental	ADJ
fbem-18290	33	12	governance	governance	NOUN
fbem-18290	33	13	and	and	CCONJ
fbem-18290	33	14	sustainable	sustainable	ADJ
fbem-18290	33	15	development	development	NOUN
fbem-18290	33	16	will	will	AUX
fbem-18290	33	17	decrease	decrease	VERB
fbem-18290	33	18	accordingly	accordingly	ADV
fbem-18290	33	19	(	(	PUNCT
fbem-18290	33	20	dell	dell	NOUN
fbem-18290	33	21	’	'	PUNCT
fbem-18290	33	22	anno	anno	PROPN
fbem-18290	33	23	,	,	PUNCT
fbem-18290	33	24	2009	2009	NUM
fbem-18290	33	25	)	)	PUNCT
fbem-18290	33	26	.	.	PUNCT
fbem-18290	34	1	280	280	NUM
fbem-18290	34	2	3.2	3.2	NUM
fbem-18290	34	3	.	.	PUNCT
fbem-18290	34	4	3.2	3.2	NUM
fbem-18290	34	5	amazon	amazon	PROPN
fbem-18290	34	6	’s	’s	PART
fbem-18290	34	7	tax	tax	NOUN
fbem-18290	34	8	avoidance	avoidance	NOUN
fbem-18290	34	9	strategy	strategy	NOUN
fbem-18290	34	10	in	in	ADP
fbem-18290	34	11	the	the	DET
fbem-18290	34	12	context	context	NOUN
fbem-18290	34	13	of	of	ADP
fbem-18290	34	14	economic	economic	ADJ
fbem-18290	34	15	globalization	globalization	NOUN
fbem-18290	34	16	,	,	PUNCT
fbem-18290	34	17	the	the	DET
fbem-18290	34	18	tax	tax	NOUN
fbem-18290	34	19	strategies	strategy	NOUN
fbem-18290	34	20	of	of	ADP
fbem-18290	34	21	multinational	multinational	ADJ
fbem-18290	34	22	companies	company	NOUN
fbem-18290	34	23	have	have	AUX
fbem-18290	34	24	attracted	attract	VERB
fbem-18290	34	25	concern	concern	NOUN
fbem-18290	34	26	of	of	ADP
fbem-18290	34	27	tax	tax	NOUN
fbem-18290	34	28	regulators	regulator	NOUN
fbem-18290	34	29	(	(	PUNCT
fbem-18290	34	30	muzuka	muzuka	PROPN
fbem-18290	34	31	&	&	CCONJ
fbem-18290	34	32	smith	smith	PROPN
fbem-18290	34	33	,	,	PUNCT
fbem-18290	34	34	2017	2017	NUM
fbem-18290	34	35	)	)	PUNCT
fbem-18290	34	36	.	.	PUNCT
fbem-18290	35	1	amazon	amazon	PROPN
fbem-18290	35	2	has	have	AUX
fbem-18290	35	3	made	make	VERB
fbem-18290	35	4	use	use	NOUN
fbem-18290	35	5	of	of	ADP
fbem-18290	35	6	a	a	DET
fbem-18290	35	7	range	range	NOUN
fbem-18290	35	8	of	of	ADP
fbem-18290	35	9	legal	legal	ADJ
fbem-18290	35	10	maneuvers	maneuver	NOUN
fbem-18290	35	11	and	and	CCONJ
fbem-18290	35	12	tax	tax	NOUN
fbem-18290	35	13	loopholes	loophole	NOUN
fbem-18290	35	14	to	to	PART
fbem-18290	35	15	minimize	minimize	VERB
fbem-18290	35	16	its	its	PRON
fbem-18290	35	17	income	income	NOUN
fbem-18290	35	18	tax	tax	NOUN
fbem-18290	35	19	,	,	PUNCT
fbem-18290	35	20	including	include	VERB
fbem-18290	35	21	in	in	ADP
fbem-18290	35	22	its	its	PRON
fbem-18290	35	23	key	key	ADJ
fbem-18290	35	24	markets	market	NOUN
fbem-18290	35	25	such	such	ADJ
fbem-18290	35	26	as	as	ADP
fbem-18290	35	27	the	the	DET
fbem-18290	35	28	us	us	PROPN
fbem-18290	35	29	,	,	PUNCT
fbem-18290	35	30	the	the	DET
fbem-18290	35	31	uk	uk	PROPN
fbem-18290	35	32	and	and	CCONJ
fbem-18290	35	33	australia	australia	PROPN
fbem-18290	35	34	.	.	PUNCT
fbem-18290	36	1	although	although	SCONJ
fbem-18290	36	2	these	these	DET
fbem-18290	36	3	practices	practice	NOUN
fbem-18290	36	4	may	may	AUX
fbem-18290	36	5	be	be	AUX
fbem-18290	36	6	legal	legal	ADJ
fbem-18290	36	7	,	,	PUNCT
fbem-18290	36	8	they	they	PRON
fbem-18290	36	9	violate	violate	VERB
fbem-18290	36	10	the	the	DET
fbem-18290	36	11	social	social	ADJ
fbem-18290	36	12	expectation	expectation	NOUN
fbem-18290	36	13	that	that	SCONJ
fbem-18290	36	14	corporations	corporation	NOUN
fbem-18290	36	15	like	like	ADP
fbem-18290	36	16	amazon	amazon	NOUN
fbem-18290	36	17	should	should	AUX
fbem-18290	36	18	contribute	contribute	VERB
fbem-18290	36	19	their	their	PRON
fbem-18290	36	20	fair	fair	ADJ
fbem-18290	36	21	share	share	NOUN
fbem-18290	36	22	of	of	ADP
fbem-18290	36	23	tax	tax	NOUN
fbem-18290	36	24	revenues	revenue	NOUN
fbem-18290	36	25	to	to	PART
fbem-18290	36	26	support	support	VERB
fbem-18290	36	27	public	public	ADJ
fbem-18290	36	28	infrastructure	infrastructure	NOUN
fbem-18290	36	29	and	and	CCONJ
fbem-18290	36	30	welfare	welfare	NOUN
fbem-18290	36	31	(	(	PUNCT
fbem-18290	36	32	aharony	aharony	PROPN
fbem-18290	36	33	&	&	CCONJ
fbem-18290	36	34	geva	geva	PROPN
fbem-18290	36	35	,	,	PUNCT
fbem-18290	36	36	2003	2003	NUM
fbem-18290	36	37	)	)	PUNCT
fbem-18290	36	38	.	.	PUNCT
fbem-18290	37	1	there	there	PRON
fbem-18290	37	2	is	be	VERB
fbem-18290	37	3	evidence	evidence	NOUN
fbem-18290	37	4	that	that	SCONJ
fbem-18290	37	5	amazon	amazon	PROPN
fbem-18290	37	6	uses	use	VERB
fbem-18290	37	7	complex	complex	ADJ
fbem-18290	37	8	corporate	corporate	ADJ
fbem-18290	37	9	structure	structure	NOUN
fbem-18290	37	10	,	,	PUNCT
fbem-18290	37	11	shell	shell	ADJ
fbem-18290	37	12	companies	company	NOUN
fbem-18290	37	13	and	and	CCONJ
fbem-18290	37	14	questionable	questionable	ADJ
fbem-18290	37	15	inter	inter	ADJ
fbem-18290	37	16	-	-	ADJ
fbem-18290	37	17	company	company	ADJ
fbem-18290	37	18	payments	payment	NOUN
fbem-18290	37	19	to	to	PART
fbem-18290	37	20	avoid	avoid	VERB
fbem-18290	37	21	taxes	taxis	NOUN
fbem-18290	37	22	in	in	ADP
fbem-18290	37	23	many	many	ADJ
fbem-18290	37	24	of	of	ADP
fbem-18290	37	25	the	the	DET
fbem-18290	37	26	countries	country	NOUN
fbem-18290	37	27	where	where	SCONJ
fbem-18290	37	28	it	it	PRON
fbem-18290	37	29	operates	operate	VERB
fbem-18290	37	30	,	,	PUNCT
fbem-18290	37	31	including	include	VERB
fbem-18290	37	32	australia	australia	PROPN
fbem-18290	37	33	,	,	PUNCT
fbem-18290	37	34	the	the	DET
fbem-18290	37	35	united	united	ADJ
fbem-18290	37	36	kingdom	kingdom	PROPN
fbem-18290	37	37	and	and	CCONJ
fbem-18290	37	38	internationally	internationally	ADV
fbem-18290	37	39	(	(	PUNCT
fbem-18290	37	40	muzaka	muzaka	PROPN
fbem-18290	37	41	&	&	CCONJ
fbem-18290	37	42	smith	smith	PROPN
fbem-18290	37	43	,	,	PUNCT
fbem-18290	37	44	2017	2017	NUM
fbem-18290	37	45	)	)	PUNCT
fbem-18290	37	46	.	.	PUNCT
fbem-18290	38	1	analysis	analysis	NOUN
fbem-18290	38	2	by	by	ADP
fbem-18290	38	3	consumer	consumer	NOUN
fbem-18290	38	4	(	(	PUNCT
fbem-18290	38	5	2023	2023	NUM
fbem-18290	38	6	)	)	PUNCT
fbem-18290	38	7	using	use	VERB
fbem-18290	38	8	amazon	amazon	NOUN
fbem-18290	38	9	’s	’s	PART
fbem-18290	38	10	2021	2021	NUM
fbem-18290	38	11	financial	financial	ADJ
fbem-18290	38	12	disclosures	disclosure	NOUN
fbem-18290	38	13	show	show	VERB
fbem-18290	38	14	that	that	SCONJ
fbem-18290	38	15	its	its	PRON
fbem-18290	38	16	main	main	ADJ
fbem-18290	38	17	business	business	NOUN
fbem-18290	38	18	in	in	ADP
fbem-18290	38	19	uk	uk	PROPN
fbem-18290	38	20	,	,	PUNCT
fbem-18290	38	21	the	the	DET
fbem-18290	38	22	amazon	amazon	PROPN
fbem-18290	38	23	uk	uk	PROPN
fbem-18290	38	24	services	services	PROPN
fbem-18290	38	25	ltd	ltd	PROPN
fbem-18290	38	26	,	,	PUNCT
fbem-18290	38	27	paid	pay	VERB
fbem-18290	38	28	just	just	ADV
fbem-18290	38	29	£	£	SYM
fbem-18290	38	30	492	492	NUM
fbem-18290	38	31	million	million	NUM
fbem-18290	38	32	in	in	ADP
fbem-18290	38	33	tax	tax	NOUN
fbem-18290	38	34	on	on	ADP
fbem-18290	38	35	sales	sale	NOUN
fbem-18290	38	36	of	of	ADP
fbem-18290	38	37	£	£	SYM
fbem-18290	38	38	22	22	NUM
fbem-18290	38	39	billion	billion	NUM
fbem-18290	39	1	[	[	X
fbem-18290	39	2	7	7	NUM
fbem-18290	39	3	]	]	PUNCT
fbem-18290	39	4	.	.	PUNCT
fbem-18290	40	1	this	this	PRON
fbem-18290	40	2	means	mean	VERB
fbem-18290	40	3	the	the	DET
fbem-18290	40	4	effective	effective	ADJ
fbem-18290	40	5	rate	rate	NOUN
fbem-18290	40	6	is	be	AUX
fbem-18290	40	7	just	just	ADV
fbem-18290	40	8	2	2	NUM
fbem-18290	40	9	%	%	NOUN
fbem-18290	40	10	which	which	PRON
fbem-18290	40	11	is	be	AUX
fbem-18290	40	12	far	far	ADV
fbem-18290	40	13	below	below	ADP
fbem-18290	40	14	the	the	DET
fbem-18290	40	15	uk	uk	PROPN
fbem-18290	40	16	standard	standard	ADJ
fbem-18290	40	17	corporate	corporate	ADJ
fbem-18290	40	18	tax	tax	NOUN
fbem-18290	40	19	rate	rate	NOUN
fbem-18290	40	20	of	of	ADP
fbem-18290	40	21	19	19	NUM
fbem-18290	40	22	%	%	NOUN
fbem-18290	40	23	in	in	ADP
fbem-18290	40	24	2021	2021	NUM
fbem-18290	40	25	.	.	PUNCT
fbem-18290	41	1	the	the	DET
fbem-18290	41	2	low	low	ADJ
fbem-18290	41	3	tax	tax	NOUN
fbem-18290	41	4	payout	payout	NOUN
fbem-18290	41	5	is	be	AUX
fbem-18290	41	6	achieved	achieve	VERB
fbem-18290	41	7	by	by	ADP
fbem-18290	41	8	shifting	shift	VERB
fbem-18290	41	9	profits	profit	NOUN
fbem-18290	41	10	gained	gain	VERB
fbem-18290	41	11	in	in	ADP
fbem-18290	41	12	uk	uk	PROPN
fbem-18290	41	13	to	to	ADP
fbem-18290	41	14	luxembourg	luxembourg	PROPN
fbem-18290	41	15	,	,	PUNCT
fbem-18290	41	16	a	a	DET
fbem-18290	41	17	place	place	NOUN
fbem-18290	41	18	regarded	regard	VERB
fbem-18290	41	19	as	as	ADP
fbem-18290	41	20	a	a	DET
fbem-18290	41	21	secret	secret	ADJ
fbem-18290	41	22	tax	tax	NOUN
fbem-18290	41	23	haven	haven	NOUN
fbem-18290	41	24	,	,	PUNCT
fbem-18290	41	25	through	through	ADP
fbem-18290	41	26	inter	inter	ADJ
fbem-18290	41	27	-	-	ADJ
fbem-18290	41	28	company	company	ADJ
fbem-18290	41	29	payments	payment	NOUN
fbem-18290	41	30	between	between	ADP
fbem-18290	41	31	amazon	amazon	PROPN
fbem-18290	41	32	europe	europe	PROPN
fbem-18290	41	33	and	and	CCONJ
fbem-18290	41	34	amazon	amazon	PROPN
fbem-18290	41	35	eu	eu	PROPN
fbem-18290	41	36	.	.	PUNCT
fbem-18290	42	1	experts	expert	NOUN
fbem-18290	42	2	estimate	estimate	VERB
fbem-18290	42	3	that	that	SCONJ
fbem-18290	42	4	its	its	PRON
fbem-18290	42	5	tax	tax	NOUN
fbem-18290	42	6	avoidance	avoidance	NOUN
fbem-18290	42	7	activities	activity	NOUN
fbem-18290	42	8	have	have	AUX
fbem-18290	42	9	cost	cost	VERB
fbem-18290	42	10	governments	government	NOUN
fbem-18290	42	11	around	around	ADP
fbem-18290	42	12	the	the	DET
fbem-18290	42	13	world	world	NOUN
fbem-18290	42	14	more	more	ADJ
fbem-18290	42	15	than	than	ADP
fbem-18290	42	16	$	$	SYM
fbem-18290	42	17	8	8	NUM
fbem-18290	42	18	billion	billion	NUM
fbem-18290	42	19	over	over	ADP
fbem-18290	42	20	the	the	DET
fbem-18290	42	21	past	past	ADJ
fbem-18290	42	22	decade	decade	NOUN
fbem-18290	42	23	(	(	PUNCT
fbem-18290	42	24	ethical	ethical	ADJ
fbem-18290	42	25	consumer	consumer	NOUN
fbem-18290	42	26	,	,	PUNCT
fbem-18290	42	27	2023	2023	NUM
fbem-18290	42	28	)	)	PUNCT
fbem-18290	42	29	.	.	PUNCT
fbem-18290	43	1	its	its	PRON
fbem-18290	43	2	tax	tax	NOUN
fbem-18290	43	3	strategy	strategy	NOUN
fbem-18290	43	4	is	be	AUX
fbem-18290	43	5	rooted	root	VERB
fbem-18290	43	6	in	in	ADP
fbem-18290	43	7	the	the	DET
fbem-18290	43	8	assumption	assumption	NOUN
fbem-18290	43	9	that	that	SCONJ
fbem-18290	43	10	legal	legal	ADJ
fbem-18290	43	11	tax	tax	NOUN
fbem-18290	43	12	avoidance	avoidance	NOUN
fbem-18290	43	13	is	be	AUX
fbem-18290	43	14	inherently	inherently	ADV
fbem-18290	43	15	ethical	ethical	ADJ
fbem-18290	43	16	and	and	CCONJ
fbem-18290	43	17	its	its	PRON
fbem-18290	43	18	primary	primary	NOUN
fbem-18290	43	19	is	be	AUX
fbem-18290	43	20	to	to	PART
fbem-18290	43	21	maximize	maximize	VERB
fbem-18290	43	22	shareholder	shareholder	NOUN
fbem-18290	43	23	value	value	NOUN
fbem-18290	43	24	,	,	PUNCT
fbem-18290	43	25	even	even	ADV
fbem-18290	43	26	if	if	SCONJ
fbem-18290	43	27	this	this	PRON
fbem-18290	43	28	means	mean	VERB
fbem-18290	43	29	minimizing	minimize	VERB
fbem-18290	43	30	tax	tax	NOUN
fbem-18290	43	31	liability	liability	NOUN
fbem-18290	43	32	.	.	PUNCT
fbem-18290	44	1	yet	yet	CCONJ
fbem-18290	44	2	the	the	DET
fbem-18290	44	3	public	public	NOUN
fbem-18290	44	4	expects	expect	VERB
fbem-18290	44	5	profitable	profitable	ADJ
fbem-18290	44	6	corporations	corporation	NOUN
fbem-18290	44	7	to	to	PART
fbem-18290	44	8	pay	pay	VERB
fbem-18290	44	9	taxes	taxis	NOUN
fbem-18290	44	10	that	that	PRON
fbem-18290	44	11	commensurate	commensurate	VERB
fbem-18290	44	12	their	their	PRON
fbem-18290	44	13	income	income	NOUN
fbem-18290	44	14	.	.	PUNCT
fbem-18290	45	1	these	these	DET
fbem-18290	45	2	conflicting	conflicting	ADJ
fbem-18290	45	3	worldviews	worldview	NOUN
fbem-18290	45	4	create	create	VERB
fbem-18290	45	5	moral	moral	ADJ
fbem-18290	45	6	tensions	tension	NOUN
fbem-18290	45	7	[	[	X
fbem-18290	45	8	8	8	NUM
fbem-18290	45	9	]	]	PUNCT
fbem-18290	45	10	.	.	PUNCT
fbem-18290	46	1	it	it	PRON
fbem-18290	46	2	is	be	AUX
fbem-18290	46	3	obvious	obvious	ADJ
fbem-18290	46	4	that	that	SCONJ
fbem-18290	46	5	amazon	amazon	NOUN
fbem-18290	46	6	’s	’s	PART
fbem-18290	46	7	aggressive	aggressive	ADJ
fbem-18290	46	8	tax	tax	NOUN
fbem-18290	46	9	avoidance	avoidance	NOUN
fbem-18290	46	10	behavior	behavior	NOUN
fbem-18290	46	11	is	be	AUX
fbem-18290	46	12	definitely	definitely	ADV
fbem-18290	46	13	a	a	DET
fbem-18290	46	14	lack	lack	NOUN
fbem-18290	46	15	of	of	ADP
fbem-18290	46	16	consideration	consideration	NOUN
fbem-18290	46	17	of	of	ADP
fbem-18290	46	18	its	its	PRON
fbem-18290	46	19	social	social	ADJ
fbem-18290	46	20	influence	influence	NOUN
fbem-18290	46	21	which	which	PRON
fbem-18290	46	22	shows	show	VERB
fbem-18290	46	23	the	the	DET
fbem-18290	46	24	shortcomings	shortcoming	NOUN
fbem-18290	46	25	of	of	ADP
fbem-18290	46	26	a	a	DET
fbem-18290	46	27	powerful	powerful	ADJ
fbem-18290	46	28	company	company	NOUN
fbem-18290	46	29	to	to	ADP
fbem-18290	46	30	the	the	DET
fbem-18290	46	31	society	society	NOUN
fbem-18290	46	32	in	in	ADP
fbem-18290	46	33	terms	term	NOUN
fbem-18290	46	34	of	of	ADP
fbem-18290	46	35	moral	moral	ADJ
fbem-18290	46	36	business	business	NOUN
fbem-18290	46	37	and	and	CCONJ
fbem-18290	46	38	it	it	PRON
fbem-18290	46	39	may	may	AUX
fbem-18290	46	40	result	result	VERB
fbem-18290	46	41	in	in	ADP
fbem-18290	46	42	serious	serious	ADJ
fbem-18290	46	43	consequences	consequence	NOUN
fbem-18290	46	44	.	.	PUNCT
fbem-18290	47	1	although	although	SCONJ
fbem-18290	47	2	its	its	PRON
fbem-18290	47	3	tax	tax	NOUN
fbem-18290	47	4	strategy	strategy	NOUN
fbem-18290	47	5	may	may	AUX
fbem-18290	47	6	boost	boost	VERB
fbem-18290	47	7	short	short	ADJ
fbem-18290	47	8	-	-	PUNCT
fbem-18290	47	9	term	term	NOUN
fbem-18290	47	10	profits	profit	NOUN
fbem-18290	47	11	and	and	CCONJ
fbem-18290	47	12	shareholder	shareholder	NOUN
fbem-18290	47	13	returns	return	NOUN
fbem-18290	47	14	,	,	PUNCT
fbem-18290	47	15	it	it	PRON
fbem-18290	47	16	will	will	AUX
fbem-18290	47	17	simultaneously	simultaneously	ADV
fbem-18290	47	18	reduce	reduce	VERB
fbem-18290	47	19	long	long	ADJ
fbem-18290	47	20	-	-	PUNCT
fbem-18290	47	21	term	term	NOUN
fbem-18290	47	22	tax	tax	NOUN
fbem-18290	47	23	revenues	revenue	NOUN
fbem-18290	47	24	that	that	PRON
fbem-18290	47	25	fund	fund	VERB
fbem-18290	47	26	essential	essential	ADJ
fbem-18290	47	27	services	service	NOUN
fbem-18290	47	28	like	like	ADP
fbem-18290	47	29	education	education	NOUN
fbem-18290	47	30	,	,	PUNCT
fbem-18290	47	31	health	health	NOUN
fbem-18290	47	32	care	care	NOUN
fbem-18290	47	33	,	,	PUNCT
fbem-18290	47	34	and	and	CCONJ
fbem-18290	47	35	infrastructure	infrastructure	NOUN
fbem-18290	47	36	(	(	PUNCT
fbem-18290	47	37	muzaka	muzaka	PROPN
fbem-18290	47	38	&	&	CCONJ
fbem-18290	47	39	smith	smith	PROPN
fbem-18290	47	40	,	,	PUNCT
fbem-18290	47	41	2017	2017	NUM
fbem-18290	47	42	)	)	PUNCT
fbem-18290	47	43	.	.	PUNCT
fbem-18290	48	1	in	in	ADP
fbem-18290	48	2	this	this	DET
fbem-18290	48	3	case	case	NOUN
fbem-18290	48	4	,	,	PUNCT
fbem-18290	48	5	tax	tax	NOUN
fbem-18290	48	6	avoidance	avoidance	NOUN
fbem-18290	48	7	prioritizes	prioritize	VERB
fbem-18290	48	8	individual	individual	ADJ
fbem-18290	48	9	corporate	corporate	ADJ
fbem-18290	48	10	interests	interest	NOUN
fbem-18290	48	11	over	over	ADP
fbem-18290	48	12	collective	collective	ADJ
fbem-18290	48	13	social	social	ADJ
fbem-18290	48	14	welfare	welfare	NOUN
fbem-18290	48	15	.	.	PUNCT
fbem-18290	49	1	in	in	ADP
fbem-18290	49	2	response	response	NOUN
fbem-18290	49	3	to	to	ADP
fbem-18290	49	4	the	the	DET
fbem-18290	49	5	current	current	ADJ
fbem-18290	49	6	situation	situation	NOUN
fbem-18290	49	7	,	,	PUNCT
fbem-18290	49	8	local	local	ADJ
fbem-18290	49	9	communities	community	NOUN
fbem-18290	49	10	and	and	CCONJ
fbem-18290	49	11	the	the	DET
fbem-18290	49	12	public	public	NOUN
fbem-18290	49	13	at	at	ADP
fbem-18290	49	14	large	large	ADJ
fbem-18290	49	15	,	,	PUNCT
fbem-18290	49	16	amazon	amazon	NOUN
fbem-18290	49	17	’s	’s	PART
fbem-18290	49	18	practices	practice	NOUN
fbem-18290	49	19	’	'	PUNCT
fbem-18290	49	20	conflict	conflict	NOUN
fbem-18290	49	21	with	with	ADP
fbem-18290	49	22	fundamental	fundamental	ADJ
fbem-18290	49	23	principles	principle	NOUN
fbem-18290	49	24	of	of	ADP
fbem-18290	49	25	justice	justice	NOUN
fbem-18290	49	26	and	and	CCONJ
fbem-18290	49	27	fairness	fairness	NOUN
fbem-18290	49	28	(	(	PUNCT
fbem-18290	49	29	salvador	salvador	PROPN
fbem-18290	49	30	&	&	CCONJ
fbem-18290	49	31	folger	folger	PROPN
fbem-18290	49	32	,	,	PUNCT
fbem-18290	49	33	2009	2009	NUM
fbem-18290	49	34	)	)	PUNCT
fbem-18290	49	35	,	,	PUNCT
fbem-18290	49	36	as	as	ADV
fbem-18290	49	37	well	well	ADV
fbem-18290	49	38	as	as	ADP
fbem-18290	49	39	its	its	PRON
fbem-18290	49	40	duty	duty	NOUN
fbem-18290	49	41	of	of	ADP
fbem-18290	49	42	caring	care	VERB
fbem-18290	49	43	the	the	DET
fbem-18290	49	44	communities	community	NOUN
fbem-18290	49	45	where	where	SCONJ
fbem-18290	49	46	it	it	PRON
fbem-18290	49	47	operates	operate	VERB
fbem-18290	49	48	,	,	PUNCT
fbem-18290	49	49	violates	violate	VERB
fbem-18290	49	50	the	the	DET
fbem-18290	49	51	implicit	implicit	ADJ
fbem-18290	49	52	social	social	ADJ
fbem-18290	49	53	expectation	expectation	NOUN
fbem-18290	49	54	that	that	SCONJ
fbem-18290	49	55	fair	fair	ADJ
fbem-18290	49	56	taxes	taxis	NOUN
fbem-18290	49	57	be	be	AUX
fbem-18290	49	58	paid	pay	VERB
fbem-18290	49	59	to	to	PART
fbem-18290	49	60	promote	promote	VERB
fbem-18290	49	61	public	public	ADJ
fbem-18290	49	62	welfare	welfare	NOUN
fbem-18290	49	63	and	and	CCONJ
fbem-18290	49	64	infrastructure	infrastructure	NOUN
fbem-18290	49	65	.	.	PUNCT
fbem-18290	50	1	likewise	likewise	ADV
fbem-18290	50	2	,	,	PUNCT
fbem-18290	50	3	deontology	deontology	NOUN
fbem-18290	50	4	theory	theory	NOUN
fbem-18290	50	5	examines	examine	VERB
fbem-18290	50	6	consistency	consistency	NOUN
fbem-18290	50	7	with	with	ADP
fbem-18290	50	8	values	value	NOUN
fbem-18290	50	9	such	such	ADJ
fbem-18290	50	10	as	as	ADP
fbem-18290	50	11	obligations	obligation	NOUN
fbem-18290	50	12	and	and	CCONJ
fbem-18290	50	13	duties	duty	NOUN
fbem-18290	50	14	(	(	PUNCT
fbem-18290	50	15	van	van	NOUN
fbem-18290	50	16	,	,	PUNCT
fbem-18290	50	17	2007	2007	NUM
fbem-18290	50	18	)	)	PUNCT
fbem-18290	50	19	,	,	PUNCT
fbem-18290	50	20	but	but	CCONJ
fbem-18290	50	21	amazon	amazon	NOUN
fbem-18290	50	22	’s	’s	PART
fbem-18290	50	23	tax	tax	NOUN
fbem-18290	50	24	strategy	strategy	NOUN
fbem-18290	50	25	achieves	achieve	VERB
fbem-18290	50	26	profits	profit	NOUN
fbem-18290	50	27	by	by	ADP
fbem-18290	50	28	minimizing	minimize	VERB
fbem-18290	50	29	its	its	PRON
fbem-18290	50	30	responsibilities	responsibility	NOUN
fbem-18290	50	31	and	and	CCONJ
fbem-18290	50	32	commitment	commitment	NOUN
fbem-18290	50	33	to	to	ADP
fbem-18290	50	34	communities	community	NOUN
fbem-18290	50	35	.	.	PUNCT
fbem-18290	51	1	these	these	DET
fbem-18290	51	2	practices	practice	NOUN
fbem-18290	51	3	exhibit	exhibit	VERB
fbem-18290	51	4	its	its	PRON
fbem-18290	51	5	self	self	NOUN
fbem-18290	51	6	-	-	PUNCT
fbem-18290	51	7	interested	interest	VERB
fbem-18290	51	8	concept	concept	NOUN
fbem-18290	51	9	with	with	ADP
fbem-18290	51	10	little	little	ADJ
fbem-18290	51	11	concern	concern	NOUN
fbem-18290	51	12	for	for	ADP
fbem-18290	51	13	how	how	SCONJ
fbem-18290	51	14	tax	tax	NOUN
fbem-18290	51	15	avoidance	avoidance	NOUN
fbem-18290	51	16	may	may	AUX
fbem-18290	51	17	affect	affect	VERB
fbem-18290	51	18	other	other	ADJ
fbem-18290	51	19	stakeholders	stakeholder	NOUN
fbem-18290	51	20	which	which	PRON
fbem-18290	51	21	demonstrates	demonstrate	VERB
fbem-18290	51	22	that	that	SCONJ
fbem-18290	51	23	amazon	amazon	NOUN
fbem-18290	51	24	’s	’s	PART
fbem-18290	51	25	tax	tax	NOUN
fbem-18290	51	26	strategy	strategy	NOUN
fbem-18290	51	27	is	be	AUX
fbem-18290	51	28	socially	socially	ADV
fbem-18290	51	29	irresponsible	irresponsible	ADJ
fbem-18290	51	30	to	to	ADP
fbem-18290	51	31	its	its	PRON
fbem-18290	51	32	publicly	publicly	ADV
fbem-18290	51	33	stated	state	VERB
fbem-18290	51	34	commitment	commitment	NOUN
fbem-18290	51	35	to	to	ADP
fbem-18290	51	36	sustainable	sustainable	ADJ
fbem-18290	51	37	development	development	NOUN
fbem-18290	51	38	and	and	CCONJ
fbem-18290	51	39	society	society	NOUN
fbem-18290	51	40	.	.	PUNCT
fbem-18290	52	1	besides	besides	SCONJ
fbem-18290	52	2	that	that	SCONJ
fbem-18290	52	3	these	these	DET
fbem-18290	52	4	tactics	tactic	NOUN
fbem-18290	52	5	do	do	VERB
fbem-18290	52	6	harm	harm	NOUN
fbem-18290	52	7	to	to	ADP
fbem-18290	52	8	its	its	PRON
fbem-18290	52	9	reputation	reputation	NOUN
fbem-18290	52	10	(	(	PUNCT
fbem-18290	52	11	schnider	schnider	NOUN
fbem-18290	52	12	et	et	PROPN
fbem-18290	52	13	al	al	PROPN
fbem-18290	52	14	.	.	PROPN
fbem-18290	52	15	,	,	PUNCT
fbem-18290	52	16	2018)[9	2018)[9	PROPN
fbem-18290	52	17	]	]	X
fbem-18290	52	18	.	.	PUNCT
fbem-18290	53	1	overall	overall	ADV
fbem-18290	53	2	,	,	PUNCT
fbem-18290	53	3	the	the	DET
fbem-18290	53	4	evidence	evidence	NOUN
fbem-18290	53	5	suggests	suggest	VERB
fbem-18290	53	6	that	that	SCONJ
fbem-18290	53	7	despite	despite	SCONJ
fbem-18290	53	8	its	its	PRON
fbem-18290	53	9	high	high	ADJ
fbem-18290	53	10	revenue	revenue	NOUN
fbem-18290	53	11	,	,	PUNCT
fbem-18290	53	12	amazon	amazon	PROPN
fbem-18290	53	13	uses	use	VERB
fbem-18290	53	14	complex	complex	ADJ
fbem-18290	53	15	structures	structure	NOUN
fbem-18290	53	16	,	,	PUNCT
fbem-18290	53	17	profit	profit	NOUN
fbem-18290	53	18	shifting	shift	VERB
fbem-18290	53	19	and	and	CCONJ
fbem-18290	53	20	questionable	questionable	ADJ
fbem-18290	53	21	practices	practice	NOUN
fbem-18290	53	22	to	to	PART
fbem-18290	53	23	actively	actively	ADV
fbem-18290	53	24	reduce	reduce	VERB
fbem-18290	53	25	its	its	PRON
fbem-18290	53	26	tax	tax	NOUN
fbem-18290	53	27	obligations	obligation	NOUN
fbem-18290	53	28	in	in	ADP
fbem-18290	53	29	various	various	ADJ
fbem-18290	53	30	countries	country	NOUN
fbem-18290	53	31	.	.	PUNCT
fbem-18290	54	1	while	while	SCONJ
fbem-18290	54	2	sometimes	sometimes	ADV
fbem-18290	54	3	these	these	DET
fbem-18290	54	4	tactics	tactic	NOUN
fbem-18290	54	5	can	can	AUX
fbem-18290	54	6	be	be	AUX
fbem-18290	54	7	legal	legal	ADJ
fbem-18290	54	8	,	,	PUNCT
fbem-18290	54	9	they	they	PRON
fbem-18290	54	10	contradict	contradict	VERB
fbem-18290	54	11	amazon	amazon	NOUN
fbem-18290	54	12	’s	’s	PART
fbem-18290	54	13	ethical	ethical	ADJ
fbem-18290	54	14	claims	claim	NOUN
fbem-18290	54	15	and	and	CCONJ
fbem-18290	54	16	create	create	VERB
fbem-18290	54	17	reputation	reputation	NOUN
fbem-18290	54	18	risks	risk	NOUN
fbem-18290	54	19	by	by	ADP
fbem-18290	54	20	depriving	deprive	VERB
fbem-18290	54	21	governments	government	NOUN
fbem-18290	54	22	of	of	ADP
fbem-18290	54	23	revenue	revenue	NOUN
fbem-18290	54	24	for	for	ADP
fbem-18290	54	25	public	public	ADJ
fbem-18290	54	26	welfare	welfare	NOUN
fbem-18290	54	27	[	[	X
fbem-18290	54	28	10	10	NUM
fbem-18290	54	29	]	]	PUNCT
fbem-18290	54	30	.	.	PUNCT
fbem-18290	55	1	given	give	VERB
fbem-18290	55	2	these	these	DET
fbem-18290	55	3	ethical	ethical	ADJ
fbem-18290	55	4	considerations	consideration	NOUN
fbem-18290	55	5	,	,	PUNCT
fbem-18290	55	6	amazon	amazon	NOUN
fbem-18290	55	7	should	should	AUX
fbem-18290	55	8	make	make	VERB
fbem-18290	55	9	substantial	substantial	ADJ
fbem-18290	55	10	changes	change	NOUN
fbem-18290	55	11	to	to	ADP
fbem-18290	55	12	its	its	PRON
fbem-18290	55	13	tax	tax	NOUN
fbem-18290	55	14	policies	policy	NOUN
fbem-18290	55	15	and	and	CCONJ
fbem-18290	55	16	practices	practice	NOUN
fbem-18290	55	17	to	to	PART
fbem-18290	55	18	align	align	VERB
fbem-18290	55	19	with	with	ADP
fbem-18290	55	20	corporate	corporate	ADJ
fbem-18290	55	21	social	social	ADJ
fbem-18290	55	22	responsibility	responsibility	NOUN
fbem-18290	55	23	,	,	PUNCT
fbem-18290	55	24	even	even	ADV
fbem-18290	55	25	if	if	SCONJ
fbem-18290	55	26	this	this	PRON
fbem-18290	55	27	results	result	VERB
fbem-18290	55	28	in	in	ADP
fbem-18290	55	29	increased	increase	VERB
fbem-18290	55	30	expenses	expense	NOUN
fbem-18290	55	31	and	and	CCONJ
fbem-18290	55	32	lower	low	ADJ
fbem-18290	55	33	profits	profit	NOUN
fbem-18290	55	34	.	.	PUNCT
fbem-18290	56	1	although	although	SCONJ
fbem-18290	56	2	this	this	DET
fbem-18290	56	3	transition	transition	NOUN
fbem-18290	56	4	may	may	AUX
fbem-18290	56	5	bring	bring	VERB
fbem-18290	56	6	challenges	challenge	NOUN
fbem-18290	56	7	,	,	PUNCT
fbem-18290	56	8	amazon	amazon	NOUN
fbem-18290	56	9	should	should	AUX
fbem-18290	56	10	always	always	ADV
fbem-18290	56	11	prioritizes	prioritizes	VERB
fbem-18290	56	12	the	the	DET
fbem-18290	56	13	social	social	ADJ
fbem-18290	56	14	legitimacy	legitimacy	NOUN
fbem-18290	56	15	and	and	CCONJ
fbem-18290	56	16	social	social	ADJ
fbem-18290	56	17	responsibilities	responsibility	NOUN
fbem-18290	56	18	.	.	PUNCT
fbem-18290	57	1	paying	pay	VERB
fbem-18290	57	2	its	its	PRON
fbem-18290	57	3	fair	fair	ADJ
fbem-18290	57	4	share	share	NOUN
fbem-18290	57	5	of	of	ADP
fbem-18290	57	6	tax	tax	NOUN
fbem-18290	57	7	is	be	AUX
fbem-18290	57	8	critical	critical	ADJ
fbem-18290	57	9	to	to	ADP
fbem-18290	57	10	rebuilding	rebuild	VERB
fbem-18290	57	11	public	public	ADJ
fbem-18290	57	12	trust	trust	NOUN
fbem-18290	57	13	and	and	CCONJ
fbem-18290	57	14	maintaining	maintain	VERB
fbem-18290	57	15	amazon	amazon	NOUN
fbem-18290	57	16	’s	’s	PART
fbem-18290	57	17	ethical	ethical	ADJ
fbem-18290	57	18	commitment	commitment	NOUN
fbem-18290	57	19	to	to	ADP
fbem-18290	57	20	society	society	NOUN
fbem-18290	57	21	.	.	PUNCT
fbem-18290	58	1	4	4	X
fbem-18290	58	2	.	.	X
fbem-18290	58	3	recommendations	recommendation	NOUN
fbem-18290	58	4	4.1	4.1	NUM
fbem-18290	58	5	.	.	PUNCT
fbem-18290	58	6	paying	pay	VERB
fbem-18290	58	7	fair	fair	ADJ
fbem-18290	58	8	and	and	CCONJ
fbem-18290	58	9	equitable	equitable	ADJ
fbem-18290	58	10	taxes	taxis	NOUN
fbem-18290	58	11	in	in	ADP
fbem-18290	58	12	line	line	NOUN
fbem-18290	58	13	with	with	ADP
fbem-18290	58	14	sdg	sdg	NOUN
fbem-18290	58	15	16	16	NUM
fbem-18290	58	16	on	on	ADP
fbem-18290	58	17	strong	strong	ADJ
fbem-18290	58	18	institutions	institution	NOUN
fbem-18290	58	19	and	and	CCONJ
fbem-18290	58	20	sdg	sdg	NOUN
fbem-18290	58	21	17	17	NUM
fbem-18290	58	22	on	on	ADP
fbem-18290	58	23	partnerships	partnership	NOUN
fbem-18290	58	24	,	,	PUNCT
fbem-18290	58	25	amazon	amazon	NOUN
fbem-18290	58	26	should	should	AUX
fbem-18290	58	27	reform	reform	VERB
fbem-18290	58	28	its	its	PRON
fbem-18290	58	29	tax	tax	NOUN
fbem-18290	58	30	policy	policy	NOUN
fbem-18290	58	31	to	to	PART
fbem-18290	58	32	meet	meet	VERB
fbem-18290	58	33	the	the	DET
fbem-18290	58	34	widely	widely	ADV
fbem-18290	58	35	accepted	accept	VERB
fbem-18290	58	36	ethical	ethical	ADJ
fbem-18290	58	37	standard	standard	NOUN
fbem-18290	58	38	.	.	PUNCT
fbem-18290	59	1	this	this	PRON
fbem-18290	59	2	involves	involve	VERB
fbem-18290	59	3	eliminating	eliminate	VERB
fbem-18290	59	4	profit	profit	NOUN
fbem-18290	59	5	shifting	shifting	NOUN
fbem-18290	59	6	,	,	PUNCT
fbem-18290	59	7	tax	tax	NOUN
fbem-18290	59	8	havens	haven	NOUN
fbem-18290	59	9	and	and	CCONJ
fbem-18290	59	10	complex	complex	ADJ
fbem-18290	59	11	corporate	corporate	ADJ
fbem-18290	59	12	structures	structure	NOUN
fbem-18290	59	13	barely	barely	ADV
fbem-18290	59	14	for	for	ADP
fbem-18290	59	15	the	the	DET
fbem-18290	59	16	purpose	purpose	NOUN
fbem-18290	59	17	of	of	ADP
fbem-18290	59	18	tax	tax	NOUN
fbem-18290	59	19	avoidance	avoidance	NOUN
fbem-18290	59	20	.	.	PUNCT
fbem-18290	60	1	paying	pay	VERB
fbem-18290	60	2	fair	fair	ADJ
fbem-18290	60	3	taxes	taxis	NOUN
fbem-18290	60	4	will	will	AUX
fbem-18290	60	5	help	help	VERB
fbem-18290	60	6	fund	fund	VERB
fbem-18290	60	7	public	public	ADJ
fbem-18290	60	8	infrastructure	infrastructure	NOUN
fbem-18290	60	9	and	and	CCONJ
fbem-18290	60	10	services	service	NOUN
fbem-18290	60	11	that	that	PRON
fbem-18290	60	12	benefit	benefit	VERB
fbem-18290	60	13	amazon	amazon	NOUN
fbem-18290	60	14	’s	’s	PART
fbem-18290	60	15	customers	customer	NOUN
fbem-18290	60	16	and	and	CCONJ
fbem-18290	60	17	communities	community	NOUN
fbem-18290	60	18	(	(	PUNCT
fbem-18290	60	19	actionaid	actionaid	PROPN
fbem-18290	60	20	,	,	PUNCT
fbem-18290	60	21	2011	2011	NUM
fbem-18290	60	22	)	)	PUNCT
fbem-18290	60	23	.	.	PUNCT
fbem-18290	61	1	it	it	PRON
fbem-18290	61	2	would	would	AUX
fbem-18290	61	3	rebuild	rebuild	VERB
fbem-18290	61	4	the	the	DET
fbem-18290	61	5	trust	trust	NOUN
fbem-18290	61	6	and	and	CCONJ
fbem-18290	61	7	social	social	ADJ
fbem-18290	61	8	legitimacy	legitimacy	NOUN
fbem-18290	61	9	damaged	damage	VERB
fbem-18290	61	10	by	by	ADP
fbem-18290	61	11	tax	tax	NOUN
fbem-18290	61	12	avoidance	avoidance	NOUN
fbem-18290	61	13	[	[	X
fbem-18290	61	14	11	11	NUM
fbem-18290	61	15	]	]	PUNCT
fbem-18290	61	16	.	.	PUNCT
fbem-18290	62	1	4.2	4.2	NUM
fbem-18290	62	2	.	.	PUNCT
fbem-18290	62	3	transparent	transparent	ADJ
fbem-18290	62	4	financial	financial	ADJ
fbem-18290	62	5	reporting	reporting	NOUN
fbem-18290	62	6	out	out	ADP
fbem-18290	62	7	of	of	ADP
fbem-18290	62	8	the	the	DET
fbem-18290	62	9	consideration	consideration	NOUN
fbem-18290	62	10	of	of	ADP
fbem-18290	62	11	principles	principle	NOUN
fbem-18290	62	12	of	of	ADP
fbem-18290	62	13	corporate	corporate	ADJ
fbem-18290	62	14	citizenship	citizenship	NOUN
fbem-18290	62	15	,	,	PUNCT
fbem-18290	62	16	amazon	amazon	NOUN
fbem-18290	62	17	should	should	AUX
fbem-18290	62	18	conduct	conduct	VERB
fbem-18290	62	19	transparent	transparent	ADJ
fbem-18290	62	20	country	country	NOUN
fbem-18290	62	21	-	-	PUNCT
fbem-18290	62	22	bycountry	bycountry	NOUN
fbem-18290	62	23	financial	financial	ADJ
fbem-18290	62	24	reporting	reporting	NOUN
fbem-18290	62	25	on	on	ADP
fbem-18290	62	26	revenue	revenue	NOUN
fbem-18290	62	27	,	,	PUNCT
fbem-18290	62	28	profits	profit	NOUN
fbem-18290	62	29	and	and	CCONJ
fbem-18290	62	30	taxes	taxis	NOUN
fbem-18290	62	31	(	(	PUNCT
fbem-18290	62	32	ituc	ituc	ADJ
fbem-18290	62	33	,	,	PUNCT
fbem-18290	62	34	2017	2017	NUM
fbem-18290	62	35	)	)	PUNCT
fbem-18290	62	36	.	.	PUNCT
fbem-18290	63	1	this	this	DET
fbem-18290	63	2	behavior	behavior	NOUN
fbem-18290	63	3	will	will	AUX
fbem-18290	63	4	help	help	VERB
fbem-18290	63	5	amazon	amazon	NOUN
fbem-18290	63	6	regain	regain	VERB
fbem-18290	63	7	public	public	ADJ
fbem-18290	63	8	trust	trust	NOUN
fbem-18290	63	9	and	and	CCONJ
fbem-18290	63	10	rebuild	rebuild	VERB
fbem-18290	63	11	connections	connection	NOUN
fbem-18290	63	12	with	with	ADP
fbem-18290	63	13	communities	community	NOUN
fbem-18290	63	14	.	.	PUNCT
fbem-18290	64	1	besides	besides	SCONJ
fbem-18290	64	2	that	that	PRON
fbem-18290	64	3	,	,	PUNCT
fbem-18290	64	4	with	with	ADP
fbem-18290	64	5	the	the	DET
fbem-18290	64	6	readily	readily	ADV
fbem-18290	64	7	understandable	understandable	ADJ
fbem-18290	64	8	information	information	NOUN
fbem-18290	64	9	showing	show	VERB
fbem-18290	64	10	in	in	ADP
fbem-18290	64	11	its	its	PRON
fbem-18290	64	12	annual	annual	ADJ
fbem-18290	64	13	tax	tax	NOUN
fbem-18290	64	14	report	report	NOUN
fbem-18290	64	15	,	,	PUNCT
fbem-18290	64	16	undoubtedly	undoubtedly	ADV
fbem-18290	64	17	it	it	PRON
fbem-18290	64	18	will	will	AUX
fbem-18290	64	19	bring	bring	VERB
fbem-18290	64	20	confidence	confidence	NOUN
fbem-18290	64	21	to	to	ADP
fbem-18290	64	22	investors	investor	NOUN
fbem-18290	64	23	(	(	PUNCT
fbem-18290	64	24	barth	barth	NOUN
fbem-18290	64	25	&	&	CCONJ
fbem-18290	64	26	schipper	schipper	PROPN
fbem-18290	64	27	,	,	PUNCT
fbem-18290	64	28	2008	2008	NUM
fbem-18290	64	29	)	)	PUNCT
fbem-18290	64	30	.	.	PUNCT
fbem-18290	65	1	not	not	PART
fbem-18290	65	2	only	only	ADV
fbem-18290	65	3	investors	investor	NOUN
fbem-18290	65	4	,	,	PUNCT
fbem-18290	65	5	other	other	ADJ
fbem-18290	65	6	stakeholders	stakeholder	NOUN
fbem-18290	65	7	such	such	ADJ
fbem-18290	65	8	customers	customer	NOUN
fbem-18290	65	9	,	,	PUNCT
fbem-18290	65	10	employees	employee	NOUN
fbem-18290	65	11	and	and	CCONJ
fbem-18290	65	12	suppliers	supplier	NOUN
fbem-18290	65	13	also	also	ADV
fbem-18290	65	14	benefit	benefit	VERB
fbem-18290	65	15	from	from	ADP
fbem-18290	65	16	transparent	transparent	ADJ
fbem-18290	65	17	financial	financial	ADJ
fbem-18290	65	18	reports	report	NOUN
fbem-18290	65	19	.	.	PUNCT
fbem-18290	66	1	4.3	4.3	NUM
fbem-18290	66	2	.	.	PUNCT
fbem-18290	66	3	collaboration	collaboration	NOUN
fbem-18290	66	4	for	for	ADP
fbem-18290	66	5	tax	tax	NOUN
fbem-18290	66	6	reform	reform	NOUN
fbem-18290	66	7	in	in	ADP
fbem-18290	66	8	line	line	NOUN
fbem-18290	66	9	with	with	ADP
fbem-18290	66	10	sdg	sdg	NOUN
fbem-18290	66	11	9	9	NUM
fbem-18290	66	12	and	and	CCONJ
fbem-18290	66	13	sdg	sdg	NOUN
fbem-18290	66	14	8	8	NUM
fbem-18290	66	15	on	on	ADP
fbem-18290	66	16	economic	economic	ADJ
fbem-18290	66	17	growth	growth	NOUN
fbem-18290	66	18	,	,	PUNCT
fbem-18290	66	19	amazon	amazon	NOUN
fbem-18290	66	20	should	should	AUX
fbem-18290	66	21	work	work	VERB
fbem-18290	66	22	closely	closely	ADV
fbem-18290	66	23	with	with	ADP
fbem-18290	66	24	government	government	NOUN
fbem-18290	66	25	and	and	CCONJ
fbem-18290	66	26	communities	community	NOUN
fbem-18290	66	27	to	to	PART
fbem-18290	66	28	shut	shut	VERB
fbem-18290	66	29	down	down	ADP
fbem-18290	66	30	tax	tax	NOUN
fbem-18290	66	31	loopholes	loophole	NOUN
fbem-18290	66	32	and	and	CCONJ
fbem-18290	66	33	help	help	VERB
fbem-18290	66	34	to	to	PART
fbem-18290	66	35	improve	improve	VERB
fbem-18290	66	36	the	the	DET
fbem-18290	66	37	related	related	ADJ
fbem-18290	66	38	laws	law	NOUN
fbem-18290	66	39	(	(	PUNCT
fbem-18290	66	40	business	business	NOUN
fbem-18290	66	41	for	for	ADP
fbem-18290	66	42	social	social	ADJ
fbem-18290	66	43	responsibility	responsibility	NOUN
fbem-18290	66	44	,	,	PUNCT
fbem-18290	66	45	2014	2014	NUM
fbem-18290	66	46	)	)	PUNCT
fbem-18290	67	1	[	[	X
fbem-18290	67	2	12	12	NUM
fbem-18290	67	3	]	]	PUNCT
fbem-18290	67	4	.	.	PUNCT
fbem-18290	68	1	aligned	align	VERB
fbem-18290	68	2	with	with	ADP
fbem-18290	68	3	sdg	sdg	NOUN
fbem-18290	68	4	17	17	NUM
fbem-18290	68	5	,	,	PUNCT
fbem-18290	68	6	building	building	NOUN
fbem-18290	68	7	partnership	partnership	NOUN
fbem-18290	68	8	with	with	ADP
fbem-18290	68	9	organization	organization	NOUN
fbem-18290	68	10	such	such	ADJ
fbem-18290	68	11	as	as	ADP
fbem-18290	68	12	oced	oced	ADJ
fbem-18290	68	13	can	can	AUX
fbem-18290	68	14	have	have	VERB
fbem-18290	68	15	a	a	DET
fbem-18290	68	16	better	well	ADJ
fbem-18290	68	17	understanding	understanding	NOUN
fbem-18290	68	18	of	of	ADP
fbem-18290	68	19	tax	tax	NOUN
fbem-18290	68	20	system	system	NOUN
fbem-18290	68	21	,	,	PUNCT
fbem-18290	68	22	ensuring	ensure	VERB
fbem-18290	68	23	that	that	SCONJ
fbem-18290	68	24	tax	tax	NOUN
fbem-18290	68	25	reform	reform	NOUN
fbem-18290	68	26	is	be	AUX
fbem-18290	68	27	fair	fair	ADJ
fbem-18290	68	28	and	and	CCONJ
fbem-18290	68	29	equitable	equitable	ADJ
fbem-18290	68	30	.	.	PUNCT
fbem-18290	69	1	however	however	ADV
fbem-18290	69	2	,	,	PUNCT
fbem-18290	69	3	different	different	ADJ
fbem-18290	69	4	stakeholders	stakeholder	NOUN
fbem-18290	69	5	may	may	AUX
fbem-18290	69	6	have	have	VERB
fbem-18290	69	7	different	different	ADJ
fbem-18290	69	8	interests	interest	NOUN
fbem-18290	69	9	.	.	PUNCT
fbem-18290	70	1	balancing	balance	VERB
fbem-18290	70	2	interests	interest	NOUN
fbem-18290	70	3	of	of	ADP
fbem-18290	70	4	different	different	ADJ
fbem-18290	70	5	parties	party	NOUN
fbem-18290	70	6	can	can	AUX
fbem-18290	70	7	be	be	AUX
fbem-18290	70	8	challenging	challenge	VERB
fbem-18290	70	9	and	and	CCONJ
fbem-18290	70	10	sometimes	sometimes	ADV
fbem-18290	70	11	it	it	PRON
fbem-18290	70	12	may	may	AUX
fbem-18290	70	13	lead	lead	VERB
fbem-18290	70	14	to	to	PART
fbem-18290	70	15	compromise	compromise	VERB
fbem-18290	70	16	that	that	SCONJ
fbem-18290	70	17	no	no	DET
fbem-18290	70	18	one	one	NOUN
fbem-18290	70	19	is	be	AUX
fbem-18290	70	20	fully	fully	ADV
fbem-18290	70	21	satisfied	satisfied	ADJ
fbem-18290	70	22	.	.	PUNCT
fbem-18290	71	1	4.4	4.4	NUM
fbem-18290	71	2	.	.	PUNCT
fbem-18290	72	1	responsible	responsible	ADJ
fbem-18290	72	2	global	global	ADJ
fbem-18290	72	3	tax	tax	NOUN
fbem-18290	72	4	policies	policy	NOUN
fbem-18290	72	5	to	to	PART
fbem-18290	72	6	embody	embody	VERB
fbem-18290	72	7	the	the	DET
fbem-18290	72	8	core	core	NOUN
fbem-18290	72	9	value	value	NOUN
fbem-18290	72	10	of	of	ADP
fbem-18290	72	11	integrity	integrity	NOUN
fbem-18290	72	12	,	,	PUNCT
fbem-18290	72	13	amazon	amazon	NOUN
fbem-18290	72	14	should	should	AUX
fbem-18290	72	15	implement	implement	VERB
fbem-18290	72	16	responsible	responsible	ADJ
fbem-18290	72	17	tax	tax	NOUN
fbem-18290	72	18	policies	policy	NOUN
fbem-18290	72	19	globally	globally	ADV
fbem-18290	72	20	,	,	PUNCT
fbem-18290	72	21	regardless	regardless	ADV
fbem-18290	72	22	of	of	ADP
fbem-18290	72	23	specific	specific	ADJ
fbem-18290	72	24	jurisdictional	jurisdictional	ADJ
fbem-18290	72	25	rules	rule	NOUN
fbem-18290	72	26	(	(	PUNCT
fbem-18290	72	27	huseyonv	huseyonv	PROPN
fbem-18290	72	28	&	&	CCONJ
fbem-18290	72	29	klamm	klamm	PROPN
fbem-18290	72	30	,	,	PUNCT
fbem-18290	72	31	2012	2012	NUM
fbem-18290	72	32	)	)	PUNCT
fbem-18290	72	33	.	.	PUNCT
fbem-18290	73	1	while	while	SCONJ
fbem-18290	73	2	tax	tax	NOUN
fbem-18290	73	3	avoidance	avoidance	NOUN
fbem-18290	73	4	may	may	AUX
fbem-18290	73	5	not	not	PART
fbem-18290	73	6	be	be	AUX
fbem-18290	73	7	completely	completely	ADV
fbem-18290	73	8	avoided	avoid	VERB
fbem-18290	73	9	,	,	PUNCT
fbem-18290	73	10	constantly	constantly	ADV
fbem-18290	73	11	finding	find	VERB
fbem-18290	73	12	out	out	ADP
fbem-18290	73	13	and	and	CCONJ
fbem-18290	73	14	fixing	fix	VERB
fbem-18290	73	15	such	such	ADJ
fbem-18290	73	16	loopholes	loophole	NOUN
fbem-18290	73	17	can	can	AUX
fbem-18290	73	18	build	build	VERB
fbem-18290	73	19	a	a	DET
fbem-18290	73	20	strong	strong	ADJ
fbem-18290	73	21	conception	conception	NOUN
fbem-18290	73	22	of	of	ADP
fbem-18290	73	23	ethical	ethical	ADJ
fbem-18290	73	24	business	business	NOUN
fbem-18290	73	25	globally	globally	ADV
fbem-18290	73	26	,	,	PUNCT
fbem-18290	73	27	which	which	PRON
fbem-18290	73	28	highlights	highlight	VERB
fbem-18290	73	29	the	the	DET
fbem-18290	73	30	priority	priority	NOUN
fbem-18290	73	31	of	of	ADP
fbem-18290	73	32	social	social	ADJ
fbem-18290	73	33	obligation	obligation	NOUN
fbem-18290	73	34	over	over	ADP
fbem-18290	73	35	financial	financial	ADJ
fbem-18290	73	36	benefits	benefit	NOUN
fbem-18290	73	37	[	[	X
fbem-18290	73	38	13	13	NUM
fbem-18290	73	39	]	]	PUNCT
fbem-18290	73	40	.	.	PUNCT
fbem-18290	74	1	out	out	ADP
fbem-18290	74	2	of	of	ADP
fbem-18290	74	3	the	the	DET
fbem-18290	74	4	concern	concern	NOUN
fbem-18290	74	5	for	for	ADP
fbem-18290	74	6	affected	affected	ADJ
fbem-18290	74	7	parties	party	NOUN
fbem-18290	74	8	,	,	PUNCT
fbem-18290	74	9	amazon	amazon	NOUN
fbem-18290	74	10	should	should	AUX
fbem-18290	74	11	minimize	minimize	VERB
fbem-18290	74	12	its	its	PRON
fbem-18290	74	13	effect	effect	NOUN
fbem-18290	74	14	in	in	ADP
fbem-18290	74	15	time	time	NOUN
fbem-18290	74	16	and	and	CCONJ
fbem-18290	74	17	compensate	compensate	VERB
fbem-18290	74	18	for	for	ADP
fbem-18290	74	19	its	its	PRON
fbem-18290	74	20	failure	failure	NOUN
fbem-18290	74	21	in	in	ADP
fbem-18290	74	22	funding	fund	VERB
fbem-18290	74	23	public	public	ADJ
fbem-18290	74	24	services	service	NOUN
fbem-18290	74	25	(	(	PUNCT
fbem-18290	74	26	pogge	pogge	PROPN
fbem-18290	74	27	&	&	CCONJ
fbem-18290	74	28	mehta	mehta	PROPN
fbem-18290	74	29	,	,	PUNCT
fbem-18290	74	30	2016	2016	NUM
fbem-18290	74	31	)	)	PUNCT
fbem-18290	74	32	.	.	PUNCT
fbem-18290	75	1	compensatory	compensatory	ADJ
fbem-18290	75	2	community	community	NOUN
fbem-18290	75	3	investments	investment	NOUN
fbem-18290	75	4	in	in	ADP
fbem-18290	75	5	infrastructure	infrastructure	NOUN
fbem-18290	75	6	and	and	CCONJ
fbem-18290	75	7	public	public	ADJ
fbem-18290	75	8	services	service	NOUN
fbem-18290	75	9	can	can	AUX
fbem-18290	75	10	reduce	reduce	VERB
fbem-18290	75	11	the	the	DET
fbem-18290	75	12	loss	loss	NOUN
fbem-18290	75	13	caused	cause	VERB
fbem-18290	75	14	by	by	ADP
fbem-18290	75	15	tax	tax	NOUN
fbem-18290	75	16	avoidance	avoidance	NOUN
fbem-18290	75	17	to	to	ADP
fbem-18290	75	18	some	some	DET
fbem-18290	75	19	extent	extent	NOUN
fbem-18290	75	20	,	,	PUNCT
fbem-18290	75	21	and	and	CCONJ
fbem-18290	75	22	then	then	ADV
fbem-18290	75	23	uphold	uphold	VERB
fbem-18290	75	24	corporate	corporate	ADJ
fbem-18290	75	25	citizenship	citizenship	NOUN
fbem-18290	75	26	281	281	NUM
fbem-18290	75	27	obligations	obligation	NOUN
fbem-18290	75	28	.	.	PUNCT
fbem-18290	76	1	by	by	ADP
fbem-18290	76	2	adopting	adopt	VERB
fbem-18290	76	3	practices	practice	NOUN
fbem-18290	76	4	in	in	ADP
fbem-18290	76	5	line	line	NOUN
fbem-18290	76	6	with	with	ADP
fbem-18290	76	7	sdg	sdg	NOUN
fbem-18290	76	8	priorities	priority	NOUN
fbem-18290	76	9	,	,	PUNCT
fbem-18290	76	10	amazon	amazon	PROPN
fbem-18290	76	11	can	can	AUX
fbem-18290	76	12	address	address	VERB
fbem-18290	76	13	tax	tax	NOUN
fbem-18290	76	14	avoidance	avoidance	NOUN
fbem-18290	76	15	issue	issue	NOUN
fbem-18290	76	16	and	and	CCONJ
fbem-18290	76	17	rebuild	rebuild	VERB
fbem-18290	76	18	public	public	ADJ
fbem-18290	76	19	trust	trust	NOUN
fbem-18290	76	20	all	all	ADV
fbem-18290	76	21	over	over	ADP
fbem-18290	76	22	the	the	DET
fbem-18290	76	23	world	world	NOUN
fbem-18290	76	24	.	.	PUNCT
fbem-18290	77	1	5	5	X
fbem-18290	77	2	.	.	X
fbem-18290	77	3	conclusion	conclusion	NOUN
fbem-18290	77	4	given	give	VERB
fbem-18290	77	5	amazon	amazon	NOUN
fbem-18290	77	6	’s	’s	PART
fbem-18290	77	7	global	global	ADJ
fbem-18290	77	8	influence	influence	NOUN
fbem-18290	77	9	and	and	CCONJ
fbem-18290	77	10	its	its	PRON
fbem-18290	77	11	constant	constant	ADJ
fbem-18290	77	12	commitment	commitment	NOUN
fbem-18290	77	13	to	to	ADP
fbem-18290	77	14	sustainability	sustainability	NOUN
fbem-18290	77	15	,	,	PUNCT
fbem-18290	77	16	its	its	PRON
fbem-18290	77	17	behavior	behavior	NOUN
fbem-18290	77	18	of	of	ADP
fbem-18290	77	19	tax	tax	NOUN
fbem-18290	77	20	avoidance	avoidance	NOUN
fbem-18290	77	21	has	have	AUX
fbem-18290	77	22	caused	cause	VERB
fbem-18290	77	23	serious	serious	ADJ
fbem-18290	77	24	ethical	ethical	ADJ
fbem-18290	77	25	contradiction	contradiction	NOUN
fbem-18290	77	26	between	between	ADP
fbem-18290	77	27	communities	community	NOUN
fbem-18290	77	28	’	'	PUNCT
fbem-18290	77	29	expectations	expectation	NOUN
fbem-18290	77	30	for	for	ADP
fbem-18290	77	31	better	well	ADJ
fbem-18290	77	32	welfare	welfare	NOUN
fbem-18290	77	33	and	and	CCONJ
fbem-18290	77	34	companies	company	NOUN
fbem-18290	77	35	’	’	PART
fbem-18290	77	36	goals	goal	NOUN
fbem-18290	77	37	for	for	ADP
fbem-18290	77	38	higher	high	ADJ
fbem-18290	77	39	profits	profit	NOUN
fbem-18290	77	40	.	.	PUNCT
fbem-18290	78	1	furthermore	furthermore	ADV
fbem-18290	78	2	,	,	PUNCT
fbem-18290	78	3	amazon	amazon	NOUN
fbem-18290	78	4	,	,	PUNCT
fbem-18290	78	5	as	as	ADP
fbem-18290	78	6	a	a	DET
fbem-18290	78	7	global	global	ADJ
fbem-18290	78	8	corporation	corporation	NOUN
fbem-18290	78	9	with	with	ADP
fbem-18290	78	10	great	great	ADJ
fbem-18290	78	11	fame	fame	NOUN
fbem-18290	78	12	,	,	PUNCT
fbem-18290	78	13	must	must	AUX
fbem-18290	78	14	reform	reform	VERB
fbem-18290	78	15	its	its	PRON
fbem-18290	78	16	tax	tax	NOUN
fbem-18290	78	17	policies	policy	NOUN
fbem-18290	78	18	and	and	CCONJ
fbem-18290	78	19	practices	practice	NOUN
fbem-18290	78	20	to	to	PART
fbem-18290	78	21	align	align	VERB
fbem-18290	78	22	with	with	ADP
fbem-18290	78	23	its	its	PRON
fbem-18290	78	24	ethical	ethical	ADJ
fbem-18290	78	25	obligation	obligation	NOUN
fbem-18290	78	26	of	of	ADP
fbem-18290	78	27	transparency	transparency	NOUN
fbem-18290	78	28	,	,	PUNCT
fbem-18290	78	29	accountability	accountability	NOUN
fbem-18290	78	30	and	and	CCONJ
fbem-18290	78	31	contribution	contribution	NOUN
fbem-18290	78	32	.	.	PUNCT
fbem-18290	79	1	paying	pay	VERB
fbem-18290	79	2	fair	fair	ADJ
fbem-18290	79	3	taxes	taxis	NOUN
fbem-18290	79	4	will	will	AUX
fbem-18290	79	5	help	help	VERB
fbem-18290	79	6	fund	fund	VERB
fbem-18290	79	7	the	the	DET
fbem-18290	79	8	public	public	ADJ
fbem-18290	79	9	infrastructure	infrastructure	NOUN
fbem-18290	79	10	and	and	CCONJ
fbem-18290	79	11	services	service	NOUN
fbem-18290	79	12	,	,	PUNCT
fbem-18290	79	13	demonstrating	demonstrate	VERB
fbem-18290	79	14	true	true	ADJ
fbem-18290	79	15	corporate	corporate	ADJ
fbem-18290	79	16	citizenship	citizenship	NOUN
fbem-18290	79	17	.	.	PUNCT
fbem-18290	80	1	in	in	ADP
fbem-18290	80	2	today	today	NOUN
fbem-18290	80	3	’s	’s	PART
fbem-18290	80	4	highly	highly	ADV
fbem-18290	80	5	connected	connected	ADJ
fbem-18290	80	6	world	world	NOUN
fbem-18290	80	7	,	,	PUNCT
fbem-18290	80	8	even	even	ADV
fbem-18290	80	9	global	global	ADJ
fbem-18290	80	10	giants	giant	NOUN
fbem-18290	80	11	like	like	ADP
fbem-18290	80	12	amazon	amazon	NOUN
fbem-18290	80	13	should	should	AUX
fbem-18290	80	14	meet	meet	VERB
fbem-18290	80	15	the	the	DET
fbem-18290	80	16	international	international	ADJ
fbem-18290	80	17	ethical	ethical	ADJ
fbem-18290	80	18	standard	standard	NOUN
fbem-18290	80	19	and	and	CCONJ
fbem-18290	80	20	shall	shall	AUX
fbem-18290	80	21	be	be	AUX
fbem-18290	80	22	subject	subject	ADJ
fbem-18290	80	23	to	to	ADP
fbem-18290	80	24	public	public	ADJ
fbem-18290	80	25	supervision	supervision	NOUN
fbem-18290	80	26	.	.	PUNCT
fbem-18290	81	1	ethical	ethical	ADJ
fbem-18290	81	2	priorities	priority	NOUN
fbem-18290	81	3	and	and	CCONJ
fbem-18290	81	4	sdgs	sdgs	NOUN
fbem-18290	81	5	should	should	AUX
fbem-18290	81	6	influence	influence	VERB
fbem-18290	81	7	tax	tax	NOUN
fbem-18290	81	8	strategy	strategy	NOUN
fbem-18290	81	9	as	as	ADV
fbem-18290	81	10	much	much	ADV
fbem-18290	81	11	as	as	ADP
fbem-18290	81	12	laws	law	NOUN
fbem-18290	81	13	.	.	PUNCT
fbem-18290	82	1	6	6	NUM
fbem-18290	82	2	.	.	X
fbem-18290	82	3	discussion	discussion	NOUN
fbem-18290	82	4	question	question	NOUN
fbem-18290	82	5	how	how	SCONJ
fbem-18290	82	6	do	do	AUX
fbem-18290	82	7	multinational	multinational	ADJ
fbem-18290	82	8	companies	company	NOUN
fbem-18290	82	9	find	find	VERB
fbem-18290	82	10	a	a	DET
fbem-18290	82	11	balance	balance	NOUN
fbem-18290	82	12	between	between	ADP
fbem-18290	82	13	responsibilities	responsibility	NOUN
fbem-18290	82	14	to	to	ADP
fbem-18290	82	15	shareholders	shareholder	NOUN
fbem-18290	82	16	and	and	CCONJ
fbem-18290	82	17	commitment	commitment	NOUN
fbem-18290	82	18	to	to	ADP
fbem-18290	82	19	society	society	NOUN
fbem-18290	82	20	when	when	SCONJ
fbem-18290	82	21	implementing	implement	VERB
fbem-18290	82	22	tax	tax	NOUN
fbem-18290	82	23	strategies	strategy	NOUN
fbem-18290	82	24	?	?	PUNCT
fbem-18290	83	1	references	reference	NOUN
fbem-18290	83	2	[	[	X
fbem-18290	83	3	1	1	NUM
fbem-18290	83	4	]	]	PUNCT
fbem-18290	83	5	academia	academia	NOUN
fbem-18290	83	6	stack	stack	NOUN
fbem-18290	83	7	exchange	exchange	NOUN
fbem-18290	83	8	.	.	PUNCT
fbem-18290	84	1	(	(	PUNCT
fbem-18290	84	2	2019	2019	NUM
fbem-18290	84	3	)	)	PUNCT
fbem-18290	84	4	,	,	PUNCT
fbem-18290	84	5	how	how	SCONJ
fbem-18290	84	6	to	to	PART
fbem-18290	84	7	cite	cite	VERB
fbem-18290	84	8	an	an	DET
fbem-18290	84	9	amazon	amazon	NOUN
fbem-18290	84	10	page	page	NOUN
fbem-18290	84	11	product	product	NOUN
fbem-18290	84	12	?	?	PUNCT
fbem-18290	85	1	https://academia.stackexchange.com/questions/126775/howto-cite-an-amazon-page-product	https://academia.stackexchange.com/questions/126775/howto-cite-an-amazon-page-product	NOUN
fbem-18290	86	1	[	[	X
fbem-18290	86	2	2	2	NUM
fbem-18290	86	3	]	]	PUNCT
fbem-18290	86	4	aharony	aharony	NOUN
fbem-18290	86	5	,	,	PUNCT
fbem-18290	86	6	j.	j.	PROPN
fbem-18290	86	7	,	,	PUNCT
fbem-18290	86	8	&	&	CCONJ
fbem-18290	86	9	geva	geva	PROPN
fbem-18290	86	10	,	,	PUNCT
fbem-18290	86	11	a.	a.	PROPN
fbem-18290	86	12	(	(	PUNCT
fbem-18290	86	13	2003	2003	NUM
fbem-18290	86	14	)	)	PUNCT
fbem-18290	86	15	,	,	PUNCT
fbem-18290	86	16	moral	moral	ADJ
fbem-18290	86	17	implication	implication	NOUN
fbem-18290	86	18	of	of	ADP
fbem-18290	86	19	law	law	NOUN
fbem-18290	86	20	in	in	ADP
fbem-18290	86	21	business	business	NOUN
fbem-18290	86	22	:	:	PUNCT
fbem-18290	86	23	a	a	DET
fbem-18290	86	24	case	case	NOUN
fbem-18290	86	25	of	of	ADP
fbem-18290	86	26	tax	tax	NOUN
fbem-18290	86	27	loopholes	loophole	NOUN
fbem-18290	86	28	.	.	PUNCT
fbem-18290	87	1	business	business	NOUN
fbem-18290	87	2	ethical	ethical	PROPN
fbem-18290	87	3	:	:	PUNCT
fbem-18290	87	4	a	a	DET
fbem-18290	87	5	european	european	PROPN
fbem-18290	87	6	review	review	NOUN
fbem-18290	87	7	,	,	PUNCT
fbem-18290	87	8	12(4	12(4	NUM
fbem-18290	87	9	)	)	PUNCT
fbem-18290	87	10	,	,	PUNCT
fbem-18290	87	11	378	378	NUM
fbem-18290	87	12	-	-	SYM
fbem-18290	87	13	393	393	NUM
fbem-18290	87	14	.	.	PUNCT
fbem-18290	88	1	[	[	X
fbem-18290	88	2	3	3	NUM
fbem-18290	88	3	]	]	PUNCT
fbem-18290	88	4	amis	amis	PROPN
fbem-18290	88	5	,	,	PUNCT
fbem-18290	88	6	j.	j.	PROPN
fbem-18290	88	7	,	,	PUNCT
fbem-18290	88	8	brickson	brickson	PROPN
fbem-18290	88	9	,	,	PUNCT
fbem-18290	88	10	s.	s.	PROPN
fbem-18290	88	11	,	,	PUNCT
fbem-18290	88	12	haack	haack	PROPN
fbem-18290	88	13	,	,	PUNCT
fbem-18290	88	14	p.	p.	PROPN
fbem-18290	88	15	,	,	PUNCT
fbem-18290	88	16	&	&	CCONJ
fbem-18290	88	17	hernandez	hernandez	PROPN
fbem-18290	88	18	,	,	PUNCT
fbem-18290	88	19	m.	m.	NOUN
fbem-18290	88	20	(	(	PUNCT
fbem-18290	88	21	2021	2021	NUM
fbem-18290	88	22	)	)	PUNCT
fbem-18290	88	23	,	,	PUNCT
fbem-18290	88	24	taking	take	VERB
fbem-18290	88	25	inequality	inequality	NOUN
fbem-18290	88	26	seriously	seriously	ADV
fbem-18290	88	27	.	.	PUNCT
fbem-18290	89	1	academy	academy	PROPN
fbem-18290	89	2	of	of	ADP
fbem-18290	89	3	management	management	PROPN
fbem-18290	89	4	review	review	PROPN
fbem-18290	89	5	,	,	PUNCT
fbem-18290	89	6	46(3	46(3	NOUN
fbem-18290	89	7	)	)	PUNCT
fbem-18290	89	8	.	.	PUNCT
fbem-18290	90	1	https://doi.org/10.5465/amr.2021.0222	https://doi.org/10.5465/amr.2021.0222	ADJ
fbem-18290	91	1	[	[	X
fbem-18290	91	2	4	4	NUM
fbem-18290	91	3	]	]	X
fbem-18290	91	4	bapuji	bapuji	NOUN
fbem-18290	91	5	,	,	PUNCT
fbem-18290	91	6	h.	h.	PROPN
fbem-18290	91	7	,	,	PUNCT
fbem-18290	91	8	ertug	ertug	PROPN
fbem-18290	91	9	,	,	PUNCT
fbem-18290	91	10	g.	g.	PROPN
fbem-18290	91	11	,	,	PUNCT
fbem-18290	91	12	&	&	CCONJ
fbem-18290	91	13	shaw	shaw	PROPN
fbem-18290	91	14	j.	j.	PROPN
fbem-18290	91	15	d.	d.	PROPN
fbem-18290	91	16	(	(	PUNCT
fbem-18290	91	17	2020	2020	NUM
fbem-18290	91	18	)	)	PUNCT
fbem-18290	91	19	,	,	PUNCT
fbem-18290	91	20	organizations	organization	NOUN
fbem-18290	91	21	and	and	CCONJ
fbem-18290	91	22	societal	societal	ADJ
fbem-18290	91	23	economic	economic	ADJ
fbem-18290	91	24	inequality	inequality	NOUN
fbem-18290	91	25	:	:	PUNCT
fbem-18290	91	26	a	a	DET
fbem-18290	91	27	review	review	NOUN
fbem-18290	91	28	and	and	CCONJ
fbem-18290	91	29	way	way	ADV
fbem-18290	91	30	forward	forward	ADV
fbem-18290	91	31	.	.	PUNCT
fbem-18290	92	1	academy	academy	PROPN
fbem-18290	92	2	of	of	ADP
fbem-18290	92	3	management	management	NOUN
fbem-18290	92	4	annals	annal	NOUN
fbem-18290	92	5	,	,	PUNCT
fbem-18290	92	6	14(1	14(1	NUM
fbem-18290	92	7	)	)	PUNCT
fbem-18290	92	8	,	,	PUNCT
fbem-18290	92	9	60	60	NUM
fbem-18290	92	10	-	-	SYM
fbem-18290	92	11	91	91	NUM
fbem-18290	92	12	.	.	PUNCT
fbem-18290	93	1	https://doi.org/10.5465/annals.2018.0029	https://doi.org/10.5465/annals.2018.0029	PROPN
fbem-18290	93	2	[	[	X
fbem-18290	93	3	5	5	NUM
fbem-18290	93	4	]	]	PUNCT
fbem-18290	93	5	barth	barth	NOUN
fbem-18290	93	6	,	,	PUNCT
fbem-18290	93	7	m.	m.	PROPN
fbem-18290	93	8	e.	e.	PROPN
fbem-18290	93	9	,	,	PUNCT
fbem-18290	93	10	&	&	CCONJ
fbem-18290	93	11	schipper	schipper	PROPN
fbem-18290	93	12	,	,	PUNCT
fbem-18290	93	13	k.	k.	PROPN
fbem-18290	93	14	(	(	PUNCT
fbem-18290	93	15	2008	2008	NUM
fbem-18290	93	16	)	)	PUNCT
fbem-18290	93	17	,	,	PUNCT
fbem-18290	93	18	financial	financial	ADJ
fbem-18290	93	19	reporting	reporting	NOUN
fbem-18290	93	20	transparency	transparency	NOUN
fbem-18290	93	21	.	.	PUNCT
fbem-18290	94	1	journal	journal	NOUN
fbem-18290	94	2	of	of	ADP
fbem-18290	94	3	accounting	accounting	NOUN
fbem-18290	94	4	,	,	PUNCT
fbem-18290	94	5	auditing	auditing	NOUN
fbem-18290	94	6	&	&	CCONJ
fbem-18290	94	7	finance	finance	NOUN
fbem-18290	94	8	,	,	PUNCT
fbem-18290	94	9	23(2	23(2	NUM
fbem-18290	94	10	)	)	PUNCT
fbem-18290	94	11	,	,	PUNCT
fbem-18290	94	12	173	173	NUM
fbem-18290	94	13	-	-	SYM
fbem-18290	94	14	190	190	NUM
fbem-18290	94	15	.	.	PUNCT
fbem-18290	94	16	https://doi.org/10.1177/0148558x0802300203	https://doi.org/10.1177/0148558x0802300203	X
fbem-18290	95	1	[	[	X
fbem-18290	95	2	6	6	NUM
fbem-18290	95	3	]	]	PUNCT
fbem-18290	95	4	bovens	boven	NOUN
fbem-18290	95	5	,	,	PUNCT
fbem-18290	95	6	l.	l.	PROPN
fbem-18290	95	7	(	(	PUNCT
fbem-18290	95	8	2023	2023	NUM
fbem-18290	95	9	)	)	PUNCT
fbem-18290	95	10	,	,	PUNCT
fbem-18290	95	11	metaphysics	metaphysics	PROPN
fbem-18290	95	12	research	research	NOUN
fbem-18290	95	13	lab	lab	NOUN
fbem-18290	95	14	,	,	PUNCT
fbem-18290	95	15	stanford	stanford	PROPN
fbem-18290	95	16	university	university	PROPN
fbem-18290	95	17	.	.	PUNCT
fbem-18290	96	1	https://link.springer.com/referenceworkentry/10.1007/978-3319-23514-1_1091-1	https://link.springer.com/referenceworkentry/10.1007/978-3319-23514-1_1091-1	NUM
fbem-18290	96	2	[	[	X
fbem-18290	96	3	7	7	NUM
fbem-18290	96	4	]	]	SYM
fbem-18290	96	5	dell	dell	NOUN
fbem-18290	96	6	’	'	PUNCT
fbem-18290	96	7	anno	anno	PROPN
fbem-18290	96	8	,	,	PUNCT
fbem-18290	96	9	r.	r.	PROPN
fbem-18290	96	10	(	(	PUNCT
fbem-18290	96	11	2009	2009	NUM
fbem-18290	96	12	)	)	PUNCT
fbem-18290	96	13	,	,	PUNCT
fbem-18290	96	14	tax	tax	NOUN
fbem-18290	96	15	evasion	evasion	NOUN
fbem-18290	96	16	,	,	PUNCT
fbem-18290	96	17	tax	tax	NOUN
fbem-18290	96	18	morale	morale	NOUN
fbem-18290	96	19	and	and	CCONJ
fbem-18290	96	20	policy	policy	NOUN
fbem-18290	96	21	maker	maker	NOUN
fbem-18290	96	22	’s	’s	PART
fbem-18290	96	23	effectiveness	effectiveness	NOUN
fbem-18290	96	24	.	.	PUNCT
fbem-18290	97	1	[	[	X
fbem-18290	97	2	8	8	NUM
fbem-18290	97	3	]	]	PUNCT
fbem-18290	97	4	the	the	DET
fbem-18290	97	5	journal	journal	NOUN
fbem-18290	97	6	of	of	ADP
fbem-18290	97	7	socio	socio	NOUN
fbem-18290	97	8	-	-	PUNCT
fbem-18290	97	9	economics	economic	NOUN
fbem-18290	97	10	,	,	PUNCT
fbem-18290	97	11	38(6	38(6	NOUN
fbem-18290	97	12	)	)	PUNCT
fbem-18290	97	13	,	,	PUNCT
fbem-18290	97	14	988	988	NUM
fbem-18290	97	15	-	-	SYM
fbem-18290	97	16	997	997	NUM
fbem-18290	97	17	.	.	PUNCT
fbem-18290	98	1	[	[	X
fbem-18290	98	2	9	9	NUM
fbem-18290	98	3	]	]	SYM
fbem-18290	98	4	ethical	ethical	ADJ
fbem-18290	98	5	consumer	consumer	NOUN
fbem-18290	98	6	.	.	PUNCT
fbem-18290	99	1	(	(	PUNCT
fbem-18290	99	2	2023	2023	NUM
fbem-18290	99	3	)	)	PUNCT
fbem-18290	99	4	,	,	PUNCT
fbem-18290	99	5	how	how	SCONJ
fbem-18290	99	6	ethical	ethical	ADJ
fbem-18290	99	7	is	be	AUX
fbem-18290	99	8	amazon	amazon	NOUN
fbem-18290	99	9	?	?	PUNCT
fbem-18290	100	1	https://www.ethicalconsumer.org/companyprofile/amazoncom-inc	https://www.ethicalconsumer.org/companyprofile/amazoncom-inc	PROPN
fbem-18290	101	1	[	[	X
fbem-18290	101	2	10	10	NUM
fbem-18290	101	3	]	]	X
fbem-18290	101	4	ethical	ethical	ADJ
fbem-18290	101	5	unicorn	unicorn	NOUN
fbem-18290	101	6	.	.	PUNCT
fbem-18290	102	1	(	(	PUNCT
fbem-18290	102	2	2019	2019	NUM
fbem-18290	102	3	)	)	PUNCT
fbem-18290	102	4	,	,	PUNCT
fbem-18290	102	5	the	the	DET
fbem-18290	102	6	ethical	ethical	ADJ
fbem-18290	102	7	issues	issue	NOUN
fbem-18290	102	8	with	with	ADP
fbem-18290	102	9	amazon	amazon	PROPN
fbem-18290	102	10	.	.	PUNCT
fbem-18290	103	1	https://ethicalunicorn.com/2019/01/12/how-ethical-is-amazon/	https://ethicalunicorn.com/2019/01/12/how-ethical-is-amazon/	PROPN
fbem-18290	104	1	[	[	X
fbem-18290	104	2	11	11	NUM
fbem-18290	104	3	]	]	PUNCT
fbem-18290	104	4	butler	butler	NOUN
fbem-18290	104	5	university	university	NOUN
fbem-18290	104	6	libraries	library	NOUN
fbem-18290	104	7	.	.	PUNCT
fbem-18290	105	1	(	(	PUNCT
fbem-18290	105	2	2023	2023	NUM
fbem-18290	105	3	)	)	PUNCT
fbem-18290	105	4	,	,	PUNCT
fbem-18290	105	5	citing	cite	VERB
fbem-18290	105	6	guide	guide	NOUN
fbem-18290	105	7	for	for	ADP
fbem-18290	105	8	business	business	NOUN
fbem-18290	105	9	majors	major	NOUN
fbem-18290	105	10	.	.	PUNCT
fbem-18290	106	1	shopping	shopping	NOUN
fbem-18290	106	2	websites	website	NOUN
fbem-18290	106	3	(	(	PUNCT
fbem-18290	106	4	ex	ex	NOUN
fbem-18290	106	5	:	:	PUNCT
fbem-18290	106	6	amazon	amazon	NOUN
fbem-18290	106	7	)	)	PUNCT
fbem-18290	106	8	.	.	PUNCT
fbem-18290	107	1	https://libguides.butler.edu/c.php?g=1065915&p=9584781	https://libguides.butler.edu/c.php?g=1065915&p=9584781	PROPN
fbem-18290	108	1	[	[	X
fbem-18290	108	2	12	12	NUM
fbem-18290	108	3	]	]	X
fbem-18290	108	4	schnider	schnider	NOUN
fbem-18290	108	5	,	,	PUNCT
fbem-18290	108	6	r.	r.	PROPN
fbem-18290	108	7	,	,	PUNCT
fbem-18290	108	8	hacck	hacck	NOUN
fbem-18290	108	9	,	,	PUNCT
fbem-18290	108	10	p.	p.	PROPN
fbem-18290	108	11	,	,	PUNCT
fbem-18290	108	12	&	&	CCONJ
fbem-18290	108	13	scherer	scherer	PROPN
fbem-18290	108	14	,	,	PUNCT
fbem-18290	108	15	a.	a.	PROPN
fbem-18290	108	16	g.	g.	PROPN
fbem-18290	108	17	(	(	PUNCT
fbem-18290	108	18	2018	2018	NUM
fbem-18290	108	19	)	)	PUNCT
fbem-18290	108	20	.	.	PUNCT
fbem-18290	109	1	legitimacy	legitimacy	NOUN
fbem-18290	109	2	judgement	judgement	NOUN
fbem-18290	109	3	about	about	ADP
fbem-18290	109	4	corporate	corporate	ADJ
fbem-18290	109	5	tax	tax	NOUN
fbem-18290	109	6	avoidance	avoidance	NOUN
fbem-18290	109	7	:	:	PUNCT
fbem-18290	109	8	a	a	DET
fbem-18290	109	9	deliberation	deliberation	NOUN
fbem-18290	109	10	experiment	experiment	NOUN
fbem-18290	109	11	.	.	PUNCT
fbem-18290	110	1	academy	academy	PROPN
fbem-18290	110	2	of	of	ADP
fbem-18290	110	3	management	management	NOUN
fbem-18290	110	4	annals	annal	NOUN
fbem-18290	110	5	,	,	PUNCT
fbem-18290	110	6	2018(1	2018(1	NUM
fbem-18290	110	7	)	)	PUNCT
fbem-18290	110	8	,	,	PUNCT
fbem-18290	110	9	258263	258263	NUM
fbem-18290	110	10	.	.	PUNCT
fbem-18290	111	1	https://doi.org/10.5465/ambpp.2018.258	https://doi.org/10.5465/ambpp.2018.258	PROPN
fbem-18290	111	2	[	[	X
fbem-18290	111	3	13	13	NUM
fbem-18290	111	4	]	]	X
fbem-18290	111	5	van	van	PROPN
fbem-18290	111	6	s	s	PROPN
fbem-18290	111	7	,	,	PUNCT
fbem-18290	111	8	i.	i.	PROPN
fbem-18290	111	9	(	(	PUNCT
fbem-18290	111	10	2007	2007	NUM
fbem-18290	111	11	)	)	PUNCT
fbem-18290	111	12	.	.	PUNCT
fbem-18290	112	1	beyond	beyond	ADP
fbem-18290	112	2	utilitarianism	utilitarianism	NOUN
fbem-18290	112	3	and	and	CCONJ
fbem-18290	112	4	deontology	deontology	NOUN
fbem-18290	112	5	:	:	PUNCT
fbem-18290	112	6	ethics	ethic	NOUN
fbem-18290	112	7	in	in	ADP
fbem-18290	112	8	economies	economy	NOUN
fbem-18290	112	9	.	.	PUNCT
fbem-18290	113	1	review	review	NOUN
fbem-18290	113	2	of	of	ADP
fbem-18290	113	3	political	political	ADJ
fbem-18290	113	4	economy	economy	NOUN
fbem-18290	113	5	,	,	PUNCT
fbem-18290	113	6	19(1	19(1	NUM
fbem-18290	113	7	)	)	PUNCT
fbem-18290	113	8	,	,	PUNCT
fbem-18290	113	9	21	21	NUM
fbem-18290	113	10	-	-	SYM
fbem-18290	113	11	35	35	NUM
fbem-18290	113	12	.	.	PUNCT
fbem-18290	114	1	https://doi.org/10.1080/09538250601080776	https://doi.org/10.1080/09538250601080776	NOUN