id	sid	tid	token	lemma	pos
fbem-25528	1	1	frontiers	frontier	NOUN
fbem-25528	1	2	in	in	ADP
fbem-25528	1	3	business	business	NOUN
fbem-25528	1	4	,	,	PUNCT
fbem-25528	1	5	economics	economic	NOUN
fbem-25528	1	6	and	and	CCONJ
fbem-25528	1	7	management	management	NOUN
fbem-25528	1	8	issn	issn	PROPN
fbem-25528	1	9	:	:	PUNCT
fbem-25528	1	10	2766	2766	NUM
fbem-25528	1	11	-	-	PUNCT
fbem-25528	1	12	824x	824x	NUM
fbem-25528	1	13	|	|	ADJ
fbem-25528	1	14	vol	vol	NOUN
fbem-25528	1	15	.	.	PUNCT
fbem-25528	2	1	16	16	NUM
fbem-25528	2	2	,	,	PUNCT
fbem-25528	2	3	no	no	INTJ
fbem-25528	2	4	.	.	NOUN
fbem-25528	2	5	2	2	NUM
fbem-25528	2	6	,	,	PUNCT
fbem-25528	2	7	2024	2024	NUM
fbem-25528	2	8	116	116	NUM
fbem-25528	2	9	research	research	NOUN
fbem-25528	2	10	on	on	ADP
fbem-25528	2	11	the	the	DET
fbem-25528	2	12	impact	impact	NOUN
fbem-25528	2	13	of	of	ADP
fbem-25528	2	14	tax	tax	NOUN
fbem-25528	2	15	burden	burden	NOUN
fbem-25528	2	16	on	on	ADP
fbem-25528	2	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	2	18	household	household	NOUN
fbem-25528	2	19	consumption	consumption	NOUN
fbem-25528	2	20	qiyun	qiyun	PROPN
fbem-25528	2	21	feng	feng	PROPN
fbem-25528	2	22	school	school	NOUN
fbem-25528	2	23	of	of	ADP
fbem-25528	2	24	economics	economic	NOUN
fbem-25528	2	25	,	,	PUNCT
fbem-25528	2	26	nanjing	nanjing	PROPN
fbem-25528	2	27	audit	audit	PROPN
fbem-25528	2	28	university	university	PROPN
fbem-25528	2	29	,	,	PUNCT
fbem-25528	2	30	jiangsu	jiangsu	PROPN
fbem-25528	2	31	,	,	PUNCT
fbem-25528	2	32	nanjing	nanjing	PROPN
fbem-25528	2	33	211815	211815	NUM
fbem-25528	2	34	,	,	PUNCT
fbem-25528	2	35	china	china	PROPN
fbem-25528	2	36	abstract	abstract	NOUN
fbem-25528	2	37	:	:	PUNCT
fbem-25528	2	38	this	this	DET
fbem-25528	2	39	study	study	NOUN
fbem-25528	2	40	delves	delve	VERB
fbem-25528	2	41	into	into	ADP
fbem-25528	2	42	the	the	DET
fbem-25528	2	43	impact	impact	NOUN
fbem-25528	2	44	of	of	ADP
fbem-25528	2	45	tax	tax	NOUN
fbem-25528	2	46	burden	burden	NOUN
fbem-25528	2	47	on	on	ADP
fbem-25528	2	48	the	the	DET
fbem-25528	2	49	consumption	consumption	NOUN
fbem-25528	2	50	behavior	behavior	NOUN
fbem-25528	2	51	of	of	ADP
fbem-25528	2	52	entrepreneurial	entrepreneurial	ADJ
fbem-25528	2	53	households	household	NOUN
fbem-25528	2	54	,	,	PUNCT
fbem-25528	2	55	revealing	reveal	VERB
fbem-25528	2	56	that	that	SCONJ
fbem-25528	2	57	as	as	ADP
fbem-25528	2	58	the	the	DET
fbem-25528	2	59	tax	tax	NOUN
fbem-25528	2	60	burden	burden	NOUN
fbem-25528	2	61	increases	increase	NOUN
fbem-25528	2	62	,	,	PUNCT
fbem-25528	2	63	the	the	DET
fbem-25528	2	64	disposable	disposable	ADJ
fbem-25528	2	65	income	income	NOUN
fbem-25528	2	66	of	of	ADP
fbem-25528	2	67	these	these	DET
fbem-25528	2	68	households	household	NOUN
fbem-25528	2	69	decreases	decrease	VERB
fbem-25528	2	70	,	,	PUNCT
fbem-25528	2	71	leading	lead	VERB
fbem-25528	2	72	to	to	ADP
fbem-25528	2	73	more	more	ADV
fbem-25528	2	74	cautious	cautious	ADJ
fbem-25528	2	75	consumption	consumption	NOUN
fbem-25528	2	76	behaviors	behavior	NOUN
fbem-25528	2	77	.	.	PUNCT
fbem-25528	3	1	these	these	DET
fbem-25528	3	2	households	household	NOUN
fbem-25528	3	3	tend	tend	VERB
fbem-25528	3	4	to	to	PART
fbem-25528	3	5	prefer	prefer	VERB
fbem-25528	3	6	saving	save	VERB
fbem-25528	3	7	over	over	ADP
fbem-25528	3	8	spending	spending	NOUN
fbem-25528	3	9	,	,	PUNCT
fbem-25528	3	10	which	which	PRON
fbem-25528	3	11	impacts	impact	VERB
fbem-25528	3	12	their	their	PRON
fbem-25528	3	13	quality	quality	NOUN
fbem-25528	3	14	of	of	ADP
fbem-25528	3	15	life	life	NOUN
fbem-25528	3	16	and	and	CCONJ
fbem-25528	3	17	consumption	consumption	NOUN
fbem-25528	3	18	structure	structure	NOUN
fbem-25528	3	19	.	.	PUNCT
fbem-25528	4	1	the	the	DET
fbem-25528	4	2	study	study	NOUN
fbem-25528	4	3	indicates	indicate	VERB
fbem-25528	4	4	that	that	SCONJ
fbem-25528	4	5	household	household	NOUN
fbem-25528	4	6	consumption	consumption	NOUN
fbem-25528	4	7	patterns	pattern	NOUN
fbem-25528	4	8	vary	vary	VERB
fbem-25528	4	9	significantly	significantly	ADV
fbem-25528	4	10	at	at	ADP
fbem-25528	4	11	different	different	ADJ
fbem-25528	4	12	levels	level	NOUN
fbem-25528	4	13	of	of	ADP
fbem-25528	4	14	tax	tax	NOUN
fbem-25528	4	15	burden	burden	NOUN
fbem-25528	4	16	.	.	PUNCT
fbem-25528	5	1	high	high	ADJ
fbem-25528	5	2	-	-	PUNCT
fbem-25528	5	3	tax	tax	NOUN
fbem-25528	5	4	households	household	NOUN
fbem-25528	5	5	are	be	AUX
fbem-25528	5	6	more	more	ADV
fbem-25528	5	7	likely	likely	ADJ
fbem-25528	5	8	to	to	PART
fbem-25528	5	9	cut	cut	VERB
fbem-25528	5	10	non	non	ADJ
fbem-25528	5	11	-	-	ADJ
fbem-25528	5	12	essential	essential	ADJ
fbem-25528	5	13	spending	spending	NOUN
fbem-25528	5	14	,	,	PUNCT
fbem-25528	5	15	whereas	whereas	SCONJ
fbem-25528	5	16	low	low	ADJ
fbem-25528	5	17	-	-	PUNCT
fbem-25528	5	18	tax	tax	NOUN
fbem-25528	5	19	households	household	NOUN
fbem-25528	5	20	maintain	maintain	VERB
fbem-25528	5	21	higher	high	ADJ
fbem-25528	5	22	consumption	consumption	NOUN
fbem-25528	5	23	vitality	vitality	NOUN
fbem-25528	5	24	.	.	PUNCT
fbem-25528	6	1	additionally	additionally	ADV
fbem-25528	6	2	,	,	PUNCT
fbem-25528	6	3	the	the	DET
fbem-25528	6	4	uncertainty	uncertainty	NOUN
fbem-25528	6	5	of	of	ADP
fbem-25528	6	6	tax	tax	NOUN
fbem-25528	6	7	policies	policy	NOUN
fbem-25528	6	8	and	and	CCONJ
fbem-25528	6	9	regional	regional	ADJ
fbem-25528	6	10	differences	difference	NOUN
fbem-25528	6	11	influence	influence	VERB
fbem-25528	6	12	the	the	DET
fbem-25528	6	13	consumption	consumption	NOUN
fbem-25528	6	14	decisions	decision	NOUN
fbem-25528	6	15	of	of	ADP
fbem-25528	6	16	entrepreneurial	entrepreneurial	ADJ
fbem-25528	6	17	households	household	NOUN
fbem-25528	6	18	.	.	PUNCT
fbem-25528	7	1	the	the	DET
fbem-25528	7	2	article	article	NOUN
fbem-25528	7	3	suggests	suggest	VERB
fbem-25528	7	4	measures	measure	NOUN
fbem-25528	7	5	such	such	ADJ
fbem-25528	7	6	as	as	ADP
fbem-25528	7	7	implementing	implement	VERB
fbem-25528	7	8	tax	tax	NOUN
fbem-25528	7	9	reductions	reduction	NOUN
fbem-25528	7	10	,	,	PUNCT
fbem-25528	7	11	offering	offer	VERB
fbem-25528	7	12	specific	specific	ADJ
fbem-25528	7	13	tax	tax	NOUN
fbem-25528	7	14	incentives	incentive	NOUN
fbem-25528	7	15	for	for	ADP
fbem-25528	7	16	entrepreneurial	entrepreneurial	ADJ
fbem-25528	7	17	households	household	NOUN
fbem-25528	7	18	,	,	PUNCT
fbem-25528	7	19	and	and	CCONJ
fbem-25528	7	20	improving	improve	VERB
fbem-25528	7	21	the	the	DET
fbem-25528	7	22	transparency	transparency	NOUN
fbem-25528	7	23	and	and	CCONJ
fbem-25528	7	24	stability	stability	NOUN
fbem-25528	7	25	of	of	ADP
fbem-25528	7	26	tax	tax	NOUN
fbem-25528	7	27	policies	policy	NOUN
fbem-25528	7	28	to	to	PART
fbem-25528	7	29	alleviate	alleviate	VERB
fbem-25528	7	30	the	the	DET
fbem-25528	7	31	economic	economic	ADJ
fbem-25528	7	32	pressures	pressure	NOUN
fbem-25528	7	33	on	on	ADP
fbem-25528	7	34	these	these	DET
fbem-25528	7	35	households	household	NOUN
fbem-25528	7	36	,	,	PUNCT
fbem-25528	7	37	enhance	enhance	VERB
fbem-25528	7	38	consumer	consumer	NOUN
fbem-25528	7	39	confidence	confidence	NOUN
fbem-25528	7	40	,	,	PUNCT
fbem-25528	7	41	and	and	CCONJ
fbem-25528	7	42	promote	promote	VERB
fbem-25528	7	43	healthy	healthy	ADJ
fbem-25528	7	44	economic	economic	ADJ
fbem-25528	7	45	development	development	NOUN
fbem-25528	7	46	.	.	PUNCT
fbem-25528	8	1	keywords	keyword	NOUN
fbem-25528	8	2	:	:	PUNCT
fbem-25528	8	3	tax	tax	NOUN
fbem-25528	8	4	burden	burden	NOUN
fbem-25528	8	5	,	,	PUNCT
fbem-25528	8	6	entrepreneurial	entrepreneurial	ADJ
fbem-25528	8	7	households	household	NOUN
fbem-25528	8	8	,	,	PUNCT
fbem-25528	8	9	consumption	consumption	NOUN
fbem-25528	8	10	behavior	behavior	NOUN
fbem-25528	8	11	,	,	PUNCT
fbem-25528	8	12	economic	economic	ADJ
fbem-25528	8	13	pressure	pressure	NOUN
fbem-25528	8	14	,	,	PUNCT
fbem-25528	8	15	tax	tax	NOUN
fbem-25528	8	16	policy	policy	NOUN
fbem-25528	8	17	incentives	incentive	NOUN
fbem-25528	8	18	.	.	PUNCT
fbem-25528	9	1	1	1	X
fbem-25528	9	2	.	.	X
fbem-25528	9	3	research	research	NOUN
fbem-25528	9	4	background	background	NOUN
fbem-25528	9	5	and	and	CCONJ
fbem-25528	9	6	significance	significance	NOUN
fbem-25528	9	7	1.1	1.1	NUM
fbem-25528	9	8	.	.	PUNCT
fbem-25528	10	1	research	research	NOUN
fbem-25528	10	2	background	background	NOUN
fbem-25528	10	3	the	the	DET
fbem-25528	10	4	global	global	ADJ
fbem-25528	10	5	economy	economy	NOUN
fbem-25528	10	6	currently	currently	ADV
fbem-25528	10	7	faces	face	VERB
fbem-25528	10	8	complex	complex	ADJ
fbem-25528	10	9	challenges	challenge	NOUN
fbem-25528	10	10	,	,	PUNCT
fbem-25528	10	11	especially	especially	ADV
fbem-25528	10	12	since	since	SCONJ
fbem-25528	10	13	the	the	DET
fbem-25528	10	14	outbreak	outbreak	NOUN
fbem-25528	10	15	of	of	ADP
fbem-25528	10	16	the	the	DET
fbem-25528	10	17	covid-19	covid-19	PROPN
fbem-25528	10	18	pandemic	pandemic	NOUN
fbem-25528	10	19	at	at	ADP
fbem-25528	10	20	the	the	DET
fbem-25528	10	21	end	end	NOUN
fbem-25528	10	22	of	of	ADP
fbem-25528	10	23	2019	2019	NUM
fbem-25528	10	24	,	,	PUNCT
fbem-25528	10	25	which	which	PRON
fbem-25528	10	26	has	have	AUX
fbem-25528	10	27	severely	severely	ADV
fbem-25528	10	28	impacted	impact	VERB
fbem-25528	10	29	global	global	ADJ
fbem-25528	10	30	industrial	industrial	ADJ
fbem-25528	10	31	and	and	CCONJ
fbem-25528	10	32	supply	supply	NOUN
fbem-25528	10	33	chains	chain	NOUN
fbem-25528	10	34	.	.	PUNCT
fbem-25528	11	1	against	against	ADP
fbem-25528	11	2	this	this	DET
fbem-25528	11	3	backdrop	backdrop	NOUN
fbem-25528	11	4	,	,	PUNCT
fbem-25528	11	5	china	china	PROPN
fbem-25528	11	6	's	's	PART
fbem-25528	11	7	economy	economy	NOUN
fbem-25528	11	8	has	have	AUX
fbem-25528	11	9	also	also	ADV
fbem-25528	11	10	been	be	AUX
fbem-25528	11	11	affected	affect	VERB
fbem-25528	11	12	,	,	PUNCT
fbem-25528	11	13	with	with	ADP
fbem-25528	11	14	the	the	DET
fbem-25528	11	15	uncertainty	uncertainty	NOUN
fbem-25528	11	16	caused	cause	VERB
fbem-25528	11	17	by	by	ADP
fbem-25528	11	18	the	the	DET
fbem-25528	11	19	pandemic	pandemic	ADJ
fbem-25528	11	20	exacerbating	exacerbate	VERB
fbem-25528	11	21	the	the	DET
fbem-25528	11	22	downward	downward	ADJ
fbem-25528	11	23	trend	trend	NOUN
fbem-25528	11	24	in	in	ADP
fbem-25528	11	25	the	the	DET
fbem-25528	11	26	economic	economic	ADJ
fbem-25528	11	27	cycle	cycle	NOUN
fbem-25528	11	28	,	,	PUNCT
fbem-25528	11	29	particularly	particularly	ADV
fbem-25528	11	30	placing	place	VERB
fbem-25528	11	31	significant	significant	ADJ
fbem-25528	11	32	pressure	pressure	NOUN
fbem-25528	11	33	on	on	ADP
fbem-25528	11	34	economic	economic	ADJ
fbem-25528	11	35	recovery	recovery	NOUN
fbem-25528	11	36	and	and	CCONJ
fbem-25528	11	37	structural	structural	ADJ
fbem-25528	11	38	adjustments	adjustment	NOUN
fbem-25528	11	39	.	.	PUNCT
fbem-25528	12	1	this	this	DET
fbem-25528	12	2	pressure	pressure	NOUN
fbem-25528	12	3	has	have	AUX
fbem-25528	12	4	directly	directly	ADV
fbem-25528	12	5	transmitted	transmit	VERB
fbem-25528	12	6	to	to	ADP
fbem-25528	12	7	the	the	DET
fbem-25528	12	8	residential	residential	ADJ
fbem-25528	12	9	level	level	NOUN
fbem-25528	12	10	,	,	PUNCT
fbem-25528	12	11	leading	lead	VERB
fbem-25528	12	12	to	to	ADP
fbem-25528	12	13	a	a	DET
fbem-25528	12	14	noticeable	noticeable	ADJ
fbem-25528	12	15	impact	impact	NOUN
fbem-25528	12	16	on	on	ADP
fbem-25528	12	17	consumer	consumer	NOUN
fbem-25528	12	18	demand	demand	NOUN
fbem-25528	12	19	and	and	CCONJ
fbem-25528	12	20	expectations	expectation	NOUN
fbem-25528	12	21	,	,	PUNCT
fbem-25528	12	22	becoming	become	VERB
fbem-25528	12	23	a	a	DET
fbem-25528	12	24	key	key	ADJ
fbem-25528	12	25	factor	factor	NOUN
fbem-25528	12	26	constraining	constrain	VERB
fbem-25528	12	27	economic	economic	ADJ
fbem-25528	12	28	development	development	NOUN
fbem-25528	12	29	.	.	PUNCT
fbem-25528	13	1	therefore	therefore	ADV
fbem-25528	13	2	,	,	PUNCT
fbem-25528	13	3	to	to	PART
fbem-25528	13	4	promote	promote	VERB
fbem-25528	13	5	china	china	PROPN
fbem-25528	13	6	's	's	PART
fbem-25528	13	7	consumer	consumer	NOUN
fbem-25528	13	8	demand	demand	NOUN
fbem-25528	13	9	and	and	CCONJ
fbem-25528	13	10	establish	establish	VERB
fbem-25528	13	11	a	a	DET
fbem-25528	13	12	new	new	ADJ
fbem-25528	13	13	development	development	NOUN
fbem-25528	13	14	pattern	pattern	NOUN
fbem-25528	13	15	based	base	VERB
fbem-25528	13	16	on	on	ADP
fbem-25528	13	17	domestic	domestic	ADJ
fbem-25528	13	18	circulation	circulation	NOUN
fbem-25528	13	19	,	,	PUNCT
fbem-25528	13	20	enhancing	enhance	VERB
fbem-25528	13	21	the	the	DET
fbem-25528	13	22	"	"	PUNCT
fbem-25528	13	23	dual	dual	ADJ
fbem-25528	13	24	circulation	circulation	NOUN
fbem-25528	13	25	"	"	PUNCT
fbem-25528	13	26	,	,	PUNCT
fbem-25528	13	27	the	the	DET
fbem-25528	13	28	central	central	ADJ
fbem-25528	13	29	committee	committee	NOUN
fbem-25528	13	30	of	of	ADP
fbem-25528	13	31	the	the	DET
fbem-25528	13	32	communist	communist	PROPN
fbem-25528	13	33	party	party	PROPN
fbem-25528	13	34	of	of	ADP
fbem-25528	13	35	china	china	PROPN
fbem-25528	13	36	and	and	CCONJ
fbem-25528	13	37	the	the	DET
fbem-25528	13	38	state	state	PROPN
fbem-25528	13	39	council	council	PROPN
fbem-25528	13	40	issued	issue	VERB
fbem-25528	13	41	the	the	DET
fbem-25528	13	42	outline	outline	NOUN
fbem-25528	13	43	of	of	ADP
fbem-25528	13	44	the	the	DET
fbem-25528	13	45	strategy	strategy	NOUN
fbem-25528	13	46	for	for	ADP
fbem-25528	13	47	expanding	expand	VERB
fbem-25528	13	48	domestic	domestic	ADJ
fbem-25528	13	49	demand	demand	NOUN
fbem-25528	13	50	(	(	PUNCT
fbem-25528	13	51	2022	2022	NUM
fbem-25528	13	52	-	-	SYM
fbem-25528	13	53	2035	2035	NUM
fbem-25528	13	54	)	)	PUNCT
fbem-25528	13	55	in	in	ADP
fbem-25528	13	56	january	january	PROPN
fbem-25528	13	57	2023	2023	NUM
fbem-25528	13	58	.	.	PUNCT
fbem-25528	14	1	this	this	DET
fbem-25528	14	2	document	document	NOUN
fbem-25528	14	3	proposes	propose	VERB
fbem-25528	14	4	implementing	implement	VERB
fbem-25528	14	5	an	an	DET
fbem-25528	14	6	expansion	expansion	NOUN
fbem-25528	14	7	of	of	ADP
fbem-25528	14	8	domestic	domestic	ADJ
fbem-25528	14	9	demand	demand	NOUN
fbem-25528	14	10	strategy	strategy	NOUN
fbem-25528	14	11	,	,	PUNCT
fbem-25528	14	12	aligning	align	VERB
fbem-25528	14	13	with	with	ADP
fbem-25528	14	14	the	the	DET
fbem-25528	14	15	trend	trend	NOUN
fbem-25528	14	16	of	of	ADP
fbem-25528	14	17	consumption	consumption	NOUN
fbem-25528	14	18	upgrading	upgrading	NOUN
fbem-25528	14	19	,	,	PUNCT
fbem-25528	14	20	enhancing	enhance	VERB
fbem-25528	14	21	traditional	traditional	ADJ
fbem-25528	14	22	consumption	consumption	NOUN
fbem-25528	14	23	,	,	PUNCT
fbem-25528	14	24	fostering	foster	VERB
fbem-25528	14	25	new	new	ADJ
fbem-25528	14	26	types	type	NOUN
fbem-25528	14	27	of	of	ADP
fbem-25528	14	28	consumption	consumption	NOUN
fbem-25528	14	29	,	,	PUNCT
fbem-25528	14	30	expanding	expand	VERB
fbem-25528	14	31	service	service	NOUN
fbem-25528	14	32	consumption	consumption	NOUN
fbem-25528	14	33	,	,	PUNCT
fbem-25528	14	34	and	and	CCONJ
fbem-25528	14	35	appropriately	appropriately	ADV
fbem-25528	14	36	increasing	increase	VERB
fbem-25528	14	37	public	public	ADJ
fbem-25528	14	38	consumption	consumption	NOUN
fbem-25528	14	39	to	to	PART
fbem-25528	14	40	focus	focus	VERB
fbem-25528	14	41	on	on	ADP
fbem-25528	14	42	meeting	meet	VERB
fbem-25528	14	43	personalized	personalize	VERB
fbem-25528	14	44	,	,	PUNCT
fbem-25528	14	45	diversified	diversified	ADJ
fbem-25528	14	46	,	,	PUNCT
fbem-25528	14	47	and	and	CCONJ
fbem-25528	14	48	high	high	ADJ
fbem-25528	14	49	-	-	PUNCT
fbem-25528	14	50	quality	quality	NOUN
fbem-25528	14	51	consumption	consumption	NOUN
fbem-25528	14	52	needs	need	NOUN
fbem-25528	14	53	.	.	PUNCT
fbem-25528	15	1	since	since	SCONJ
fbem-25528	15	2	entering	enter	VERB
fbem-25528	15	3	the	the	DET
fbem-25528	15	4	new	new	ADJ
fbem-25528	15	5	normal	normal	ADJ
fbem-25528	15	6	,	,	PUNCT
fbem-25528	15	7	entrepreneurship	entrepreneurship	NOUN
fbem-25528	15	8	has	have	AUX
fbem-25528	15	9	become	become	VERB
fbem-25528	15	10	a	a	DET
fbem-25528	15	11	significant	significant	ADJ
fbem-25528	15	12	engine	engine	NOUN
fbem-25528	15	13	driving	drive	VERB
fbem-25528	15	14	china	china	PROPN
fbem-25528	15	15	's	's	PART
fbem-25528	15	16	economic	economic	ADJ
fbem-25528	15	17	development	development	NOUN
fbem-25528	15	18	.	.	PUNCT
fbem-25528	16	1	the	the	DET
fbem-25528	16	2	2015	2015	NUM
fbem-25528	16	3	government	government	NOUN
fbem-25528	16	4	work	work	NOUN
fbem-25528	16	5	report	report	NOUN
fbem-25528	16	6	proposed	propose	VERB
fbem-25528	16	7	that	that	SCONJ
fbem-25528	16	8	promoting	promote	VERB
fbem-25528	16	9	mass	mass	ADJ
fbem-25528	16	10	entrepreneurship	entrepreneurship	NOUN
fbem-25528	16	11	and	and	CCONJ
fbem-25528	16	12	innovation	innovation	NOUN
fbem-25528	16	13	is	be	AUX
fbem-25528	16	14	an	an	DET
fbem-25528	16	15	important	important	ADJ
fbem-25528	16	16	decision	decision	NOUN
fbem-25528	16	17	that	that	PRON
fbem-25528	16	18	aligns	align	VERB
fbem-25528	16	19	with	with	ADP
fbem-25528	16	20	social	social	ADJ
fbem-25528	16	21	realities	reality	NOUN
fbem-25528	16	22	and	and	CCONJ
fbem-25528	16	23	public	public	ADJ
fbem-25528	16	24	demand	demand	NOUN
fbem-25528	16	25	.	.	PUNCT
fbem-25528	17	1	in	in	ADP
fbem-25528	17	2	the	the	DET
fbem-25528	17	3	same	same	ADJ
fbem-25528	17	4	year	year	NOUN
fbem-25528	17	5	,	,	PUNCT
fbem-25528	17	6	the	the	DET
fbem-25528	17	7	state	state	PROPN
fbem-25528	17	8	council	council	PROPN
fbem-25528	17	9	issued	issue	VERB
fbem-25528	17	10	the	the	DET
fbem-25528	17	11	opinions	opinion	NOUN
fbem-25528	17	12	on	on	ADP
fbem-25528	17	13	promoting	promote	VERB
fbem-25528	17	14	mass	mass	ADJ
fbem-25528	17	15	entrepreneurship	entrepreneurship	NOUN
fbem-25528	17	16	and	and	CCONJ
fbem-25528	17	17	innovation	innovation	NOUN
fbem-25528	17	18	,	,	PUNCT
fbem-25528	17	19	emphasizing	emphasize	VERB
fbem-25528	17	20	that	that	DET
fbem-25528	17	21	mass	mass	ADJ
fbem-25528	17	22	entrepreneurship	entrepreneurship	NOUN
fbem-25528	17	23	and	and	CCONJ
fbem-25528	17	24	innovation	innovation	NOUN
fbem-25528	17	25	are	be	AUX
fbem-25528	17	26	crucial	crucial	ADJ
fbem-25528	17	27	for	for	ADP
fbem-25528	17	28	expanding	expand	VERB
fbem-25528	17	29	employment	employment	NOUN
fbem-25528	17	30	and	and	CCONJ
fbem-25528	17	31	stimulating	stimulate	VERB
fbem-25528	17	32	societal	societal	ADJ
fbem-25528	17	33	potential	potential	NOUN
fbem-25528	17	34	,	,	PUNCT
fbem-25528	17	35	fostering	foster	VERB
fbem-25528	17	36	new	new	ADJ
fbem-25528	17	37	growth	growth	NOUN
fbem-25528	17	38	drivers	driver	NOUN
fbem-25528	17	39	for	for	ADP
fbem-25528	17	40	the	the	DET
fbem-25528	17	41	economy	economy	NOUN
fbem-25528	17	42	.	.	PUNCT
fbem-25528	18	1	the	the	DET
fbem-25528	18	2	september	september	PROPN
fbem-25528	18	3	2018	2018	NUM
fbem-25528	18	4	opinions	opinion	NOUN
fbem-25528	18	5	on	on	ADP
fbem-25528	18	6	promoting	promote	VERB
fbem-25528	18	7	high	high	ADJ
fbem-25528	18	8	-	-	PUNCT
fbem-25528	18	9	quality	quality	NOUN
fbem-25528	18	10	development	development	NOUN
fbem-25528	18	11	of	of	ADP
fbem-25528	18	12	innovation	innovation	NOUN
fbem-25528	18	13	and	and	CCONJ
fbem-25528	18	14	entrepreneurship	entrepreneurship	NOUN
fbem-25528	18	15	and	and	CCONJ
fbem-25528	18	16	creating	create	VERB
fbem-25528	18	17	an	an	DET
fbem-25528	18	18	upgraded	upgrade	VERB
fbem-25528	18	19	version	version	NOUN
fbem-25528	18	20	of	of	ADP
fbem-25528	18	21	mass	mass	ADJ
fbem-25528	18	22	entrepreneurship	entrepreneurship	NOUN
fbem-25528	18	23	and	and	CCONJ
fbem-25528	18	24	innovation	innovation	NOUN
fbem-25528	18	25	by	by	ADP
fbem-25528	18	26	the	the	DET
fbem-25528	18	27	state	state	PROPN
fbem-25528	18	28	council	council	NOUN
fbem-25528	18	29	again	again	ADV
fbem-25528	18	30	highlighted	highlight	VERB
fbem-25528	18	31	the	the	DET
fbem-25528	18	32	importance	importance	NOUN
fbem-25528	18	33	of	of	ADP
fbem-25528	18	34	entrepreneurship	entrepreneurship	NOUN
fbem-25528	18	35	for	for	ADP
fbem-25528	18	36	china	china	PROPN
fbem-25528	18	37	's	's	PART
fbem-25528	18	38	economic	economic	ADJ
fbem-25528	18	39	development	development	NOUN
fbem-25528	18	40	.	.	PUNCT
fbem-25528	19	1	tsinghua	tsinghua	PROPN
fbem-25528	19	2	university	university	PROPN
fbem-25528	19	3	's	's	PART
fbem-25528	19	4	latest	late	ADJ
fbem-25528	19	5	global	global	ADJ
fbem-25528	19	6	entrepreneurship	entrepreneurship	NOUN
fbem-25528	19	7	monitor	monitor	NOUN
fbem-25528	19	8	(	(	PUNCT
fbem-25528	19	9	gem	gem	NOUN
fbem-25528	19	10	)	)	PUNCT
fbem-25528	19	11	2018/2019	2018/2019	NUM
fbem-25528	19	12	china	china	PROPN
fbem-25528	19	13	report	report	NOUN
fbem-25528	19	14	indicates	indicate	VERB
fbem-25528	19	15	that	that	SCONJ
fbem-25528	19	16	china	china	PROPN
fbem-25528	19	17	's	's	PART
fbem-25528	19	18	entrepreneurial	entrepreneurial	ADJ
fbem-25528	19	19	environment	environment	NOUN
fbem-25528	19	20	scored	score	VERB
fbem-25528	19	21	5.0	5.0	NUM
fbem-25528	19	22	out	out	ADP
fbem-25528	19	23	of	of	ADP
fbem-25528	19	24	10	10	NUM
fbem-25528	19	25	,	,	PUNCT
fbem-25528	19	26	ranking	ranking	ADJ
fbem-25528	19	27	6th	6th	NOUN
fbem-25528	19	28	among	among	ADP
fbem-25528	19	29	g20	g20	NOUN
fbem-25528	19	30	economies	economy	NOUN
fbem-25528	19	31	,	,	PUNCT
fbem-25528	19	32	a	a	DET
fbem-25528	19	33	leading	lead	VERB
fbem-25528	19	34	position	position	NOUN
fbem-25528	19	35	.	.	PUNCT
fbem-25528	20	1	the	the	DET
fbem-25528	20	2	concept	concept	NOUN
fbem-25528	20	3	of	of	ADP
fbem-25528	20	4	"	"	PUNCT
fbem-25528	20	5	mass	mass	ADJ
fbem-25528	20	6	entrepreneurship	entrepreneurship	NOUN
fbem-25528	20	7	"	"	PUNCT
fbem-25528	20	8	has	have	AUX
fbem-25528	20	9	deeply	deeply	ADV
fbem-25528	20	10	rooted	root	VERB
fbem-25528	20	11	itself	itself	PRON
fbem-25528	20	12	in	in	ADP
fbem-25528	20	13	the	the	DET
fbem-25528	20	14	public	public	ADJ
fbem-25528	20	15	mindset	mindset	NOUN
fbem-25528	20	16	.	.	PUNCT
fbem-25528	21	1	according	accord	VERB
fbem-25528	21	2	to	to	ADP
fbem-25528	21	3	the	the	DET
fbem-25528	21	4	national	national	ADJ
fbem-25528	21	5	economic	economic	ADJ
fbem-25528	21	6	and	and	CCONJ
fbem-25528	21	7	social	social	ADJ
fbem-25528	21	8	development	development	NOUN
fbem-25528	21	9	statistical	statistical	ADJ
fbem-25528	21	10	bulletin	bulletin	NOUN
fbem-25528	21	11	,	,	PUNCT
fbem-25528	21	12	from	from	ADP
fbem-25528	21	13	2020	2020	NUM
fbem-25528	21	14	to	to	ADP
fbem-25528	21	15	2022	2022	NUM
fbem-25528	21	16	,	,	PUNCT
fbem-25528	21	17	the	the	DET
fbem-25528	21	18	number	number	NOUN
fbem-25528	21	19	of	of	ADP
fbem-25528	21	20	newly	newly	ADV
fbem-25528	21	21	registered	register	VERB
fbem-25528	21	22	market	market	NOUN
fbem-25528	21	23	entities	entity	NOUN
fbem-25528	21	24	in	in	ADP
fbem-25528	21	25	china	china	PROPN
fbem-25528	21	26	was	be	AUX
fbem-25528	21	27	25.02	25.02	NUM
fbem-25528	21	28	million	million	NUM
fbem-25528	21	29	,	,	PUNCT
fbem-25528	21	30	28.87	28.87	NUM
fbem-25528	21	31	million	million	NUM
fbem-25528	21	32	,	,	PUNCT
fbem-25528	21	33	and	and	CCONJ
fbem-25528	21	34	29.08	29.08	NUM
fbem-25528	21	35	million	million	NUM
fbem-25528	21	36	,	,	PUNCT
fbem-25528	21	37	respectively	respectively	ADV
fbem-25528	21	38	,	,	PUNCT
fbem-25528	21	39	showing	show	VERB
fbem-25528	21	40	an	an	DET
fbem-25528	21	41	increasing	increase	VERB
fbem-25528	21	42	trend	trend	NOUN
fbem-25528	21	43	.	.	PUNCT
fbem-25528	22	1	by	by	ADP
fbem-25528	22	2	the	the	DET
fbem-25528	22	3	end	end	NOUN
fbem-25528	22	4	of	of	ADP
fbem-25528	22	5	2022	2022	NUM
fbem-25528	22	6	,	,	PUNCT
fbem-25528	22	7	the	the	DET
fbem-25528	22	8	total	total	ADJ
fbem-25528	22	9	number	number	NOUN
fbem-25528	22	10	of	of	ADP
fbem-25528	22	11	market	market	NOUN
fbem-25528	22	12	entities	entity	NOUN
fbem-25528	22	13	in	in	ADP
fbem-25528	22	14	china	china	PROPN
fbem-25528	22	15	had	have	AUX
fbem-25528	22	16	nearly	nearly	ADV
fbem-25528	22	17	reached	reach	VERB
fbem-25528	22	18	170	170	NUM
fbem-25528	22	19	million	million	NUM
fbem-25528	22	20	,	,	PUNCT
fbem-25528	22	21	becoming	become	VERB
fbem-25528	22	22	a	a	DET
fbem-25528	22	23	vital	vital	ADJ
fbem-25528	22	24	force	force	NOUN
fbem-25528	22	25	in	in	ADP
fbem-25528	22	26	china	china	PROPN
fbem-25528	22	27	's	's	PART
fbem-25528	22	28	economic	economic	ADJ
fbem-25528	22	29	development	development	NOUN
fbem-25528	22	30	and	and	CCONJ
fbem-25528	22	31	providing	provide	VERB
fbem-25528	22	32	ample	ample	ADJ
fbem-25528	22	33	momentum	momentum	NOUN
fbem-25528	22	34	for	for	ADP
fbem-25528	22	35	economic	economic	ADJ
fbem-25528	22	36	growth	growth	NOUN
fbem-25528	22	37	.	.	PUNCT
fbem-25528	23	1	consequently	consequently	ADV
fbem-25528	23	2	,	,	PUNCT
fbem-25528	23	3	the	the	DET
fbem-25528	23	4	economic	economic	ADJ
fbem-25528	23	5	behavior	behavior	NOUN
fbem-25528	23	6	of	of	ADP
fbem-25528	23	7	this	this	DET
fbem-25528	23	8	group	group	NOUN
fbem-25528	23	9	has	have	AUX
fbem-25528	23	10	become	become	VERB
fbem-25528	23	11	a	a	DET
fbem-25528	23	12	focus	focus	NOUN
fbem-25528	23	13	of	of	ADP
fbem-25528	23	14	related	related	ADJ
fbem-25528	23	15	research	research	NOUN
fbem-25528	23	16	.	.	PUNCT
fbem-25528	24	1	the	the	DET
fbem-25528	24	2	economy	economy	NOUN
fbem-25528	24	3	determines	determine	VERB
fbem-25528	24	4	taxation	taxation	NOUN
fbem-25528	24	5	,	,	PUNCT
fbem-25528	24	6	and	and	CCONJ
fbem-25528	24	7	taxation	taxation	NOUN
fbem-25528	24	8	,	,	PUNCT
fbem-25528	24	9	in	in	ADP
fbem-25528	24	10	turn	turn	NOUN
fbem-25528	24	11	,	,	PUNCT
fbem-25528	24	12	impacts	impact	VERB
fbem-25528	24	13	the	the	DET
fbem-25528	24	14	economy	economy	NOUN
fbem-25528	24	15	.	.	PUNCT
fbem-25528	25	1	taxation	taxation	NOUN
fbem-25528	25	2	,	,	PUNCT
fbem-25528	25	3	as	as	ADP
fbem-25528	25	4	a	a	DET
fbem-25528	25	5	tool	tool	NOUN
fbem-25528	25	6	for	for	ADP
fbem-25528	25	7	national	national	ADJ
fbem-25528	25	8	macroeconomic	macroeconomic	ADJ
fbem-25528	25	9	regulation	regulation	NOUN
fbem-25528	25	10	,	,	PUNCT
fbem-25528	25	11	plays	play	VERB
fbem-25528	25	12	a	a	DET
fbem-25528	25	13	role	role	NOUN
fbem-25528	25	14	in	in	ADP
fbem-25528	25	15	influencing	influence	VERB
fbem-25528	25	16	household	household	NOUN
fbem-25528	25	17	consumption	consumption	NOUN
fbem-25528	25	18	by	by	ADP
fbem-25528	25	19	adjusting	adjust	VERB
fbem-25528	25	20	household	household	NOUN
fbem-25528	25	21	income	income	NOUN
fbem-25528	25	22	and	and	CCONJ
fbem-25528	25	23	relative	relative	ADJ
fbem-25528	25	24	prices	price	NOUN
fbem-25528	25	25	of	of	ADP
fbem-25528	25	26	goods	good	NOUN
fbem-25528	25	27	.	.	PUNCT
fbem-25528	26	1	in	in	ADP
fbem-25528	26	2	recent	recent	ADJ
fbem-25528	26	3	years	year	NOUN
fbem-25528	26	4	,	,	PUNCT
fbem-25528	26	5	to	to	PART
fbem-25528	26	6	address	address	VERB
fbem-25528	26	7	economic	economic	ADJ
fbem-25528	26	8	downturn	downturn	NOUN
fbem-25528	26	9	pressures	pressure	NOUN
fbem-25528	26	10	and	and	CCONJ
fbem-25528	26	11	enhance	enhance	VERB
fbem-25528	26	12	market	market	NOUN
fbem-25528	26	13	vitality	vitality	NOUN
fbem-25528	26	14	,	,	PUNCT
fbem-25528	26	15	the	the	DET
fbem-25528	26	16	state	state	NOUN
fbem-25528	26	17	has	have	AUX
fbem-25528	26	18	introduced	introduce	VERB
fbem-25528	26	19	several	several	ADJ
fbem-25528	26	20	tax	tax	NOUN
fbem-25528	26	21	reduction	reduction	NOUN
fbem-25528	26	22	policies	policy	NOUN
fbem-25528	26	23	.	.	PUNCT
fbem-25528	27	1	from	from	ADP
fbem-25528	27	2	the	the	DET
fbem-25528	27	3	structural	structural	ADJ
fbem-25528	27	4	tax	tax	NOUN
fbem-25528	27	5	cuts	cut	NOUN
fbem-25528	27	6	in	in	ADP
fbem-25528	27	7	2008	2008	NUM
fbem-25528	27	8	to	to	ADP
fbem-25528	27	9	the	the	DET
fbem-25528	27	10	comprehensive	comprehensive	ADJ
fbem-25528	27	11	implementation	implementation	NOUN
fbem-25528	27	12	of	of	ADP
fbem-25528	27	13	"	"	PUNCT
fbem-25528	27	14	business	business	NOUN
fbem-25528	27	15	tax	tax	NOUN
fbem-25528	27	16	to	to	ADP
fbem-25528	27	17	vat	vat	NOUN
fbem-25528	27	18	"	"	PUNCT
fbem-25528	27	19	in	in	ADP
fbem-25528	27	20	2016	2016	NUM
fbem-25528	27	21	,	,	PUNCT
fbem-25528	27	22	followed	follow	VERB
fbem-25528	27	23	by	by	ADP
fbem-25528	27	24	large	large	ADJ
fbem-25528	27	25	-	-	PUNCT
fbem-25528	27	26	scale	scale	NOUN
fbem-25528	27	27	,	,	PUNCT
fbem-25528	27	28	combined	combined	ADJ
fbem-25528	27	29	tax	tax	NOUN
fbem-25528	27	30	and	and	CCONJ
fbem-25528	27	31	fee	fee	NOUN
fbem-25528	27	32	reductions	reduction	NOUN
fbem-25528	27	33	,	,	PUNCT
fbem-25528	27	34	the	the	DET
fbem-25528	27	35	scope	scope	NOUN
fbem-25528	27	36	of	of	ADP
fbem-25528	27	37	tax	tax	NOUN
fbem-25528	27	38	cuts	cut	NOUN
fbem-25528	27	39	in	in	ADP
fbem-25528	27	40	china	china	PROPN
fbem-25528	27	41	has	have	AUX
fbem-25528	27	42	gradually	gradually	ADV
fbem-25528	27	43	expanded	expand	VERB
fbem-25528	27	44	.	.	PUNCT
fbem-25528	28	1	at	at	ADP
fbem-25528	28	2	a	a	DET
fbem-25528	28	3	press	press	NOUN
fbem-25528	28	4	conference	conference	NOUN
fbem-25528	28	5	,	,	PUNCT
fbem-25528	28	6	vice	vice	NOUN
fbem-25528	28	7	minister	minister	NOUN
fbem-25528	28	8	of	of	ADP
fbem-25528	28	9	finance	finance	PROPN
fbem-25528	28	10	xu	xu	PROPN
fbem-25528	28	11	hongcai	hongcai	PROPN
fbem-25528	28	12	stated	state	VERB
fbem-25528	28	13	that	that	SCONJ
fbem-25528	28	14	from	from	ADP
fbem-25528	28	15	2013	2013	NUM
fbem-25528	28	16	to	to	ADP
fbem-25528	28	17	2021	2021	NUM
fbem-25528	28	18	,	,	PUNCT
fbem-25528	28	19	a	a	DET
fbem-25528	28	20	total	total	NOUN
fbem-25528	28	21	of	of	ADP
fbem-25528	28	22	8.8	8.8	NUM
fbem-25528	28	23	trillion	trillion	NUM
fbem-25528	28	24	yuan	yuan	NOUN
fbem-25528	28	25	in	in	ADP
fbem-25528	28	26	new	new	ADJ
fbem-25528	28	27	tax	tax	NOUN
fbem-25528	28	28	and	and	CCONJ
fbem-25528	28	29	fee	fee	NOUN
fbem-25528	28	30	reductions	reduction	NOUN
fbem-25528	28	31	were	be	AUX
fbem-25528	28	32	introduced	introduce	VERB
fbem-25528	28	33	nationwide	nationwide	ADV
fbem-25528	28	34	,	,	PUNCT
fbem-25528	28	35	effectively	effectively	ADV
fbem-25528	28	36	supporting	support	VERB
fbem-25528	28	37	market	market	NOUN
fbem-25528	28	38	entities	entity	NOUN
fbem-25528	28	39	in	in	ADP
fbem-25528	28	40	lightening	lighten	VERB
fbem-25528	28	41	their	their	PRON
fbem-25528	28	42	burdens	burden	NOUN
fbem-25528	28	43	and	and	CCONJ
fbem-25528	28	44	accelerating	accelerate	VERB
fbem-25528	28	45	development	development	NOUN
fbem-25528	28	46	.	.	PUNCT
fbem-25528	29	1	correspondingly	correspondingly	ADV
fbem-25528	29	2	,	,	PUNCT
fbem-25528	29	3	china	china	PROPN
fbem-25528	29	4	's	's	PART
fbem-25528	29	5	macro	macro	ADJ
fbem-25528	29	6	tax	tax	NOUN
fbem-25528	29	7	burden	burden	NOUN
fbem-25528	29	8	decreased	decrease	VERB
fbem-25528	29	9	from	from	ADP
fbem-25528	29	10	18.7	18.7	NUM
fbem-25528	29	11	%	%	NOUN
fbem-25528	29	12	in	in	ADP
fbem-25528	29	13	2012	2012	NUM
fbem-25528	29	14	to	to	ADP
fbem-25528	29	15	15.1	15.1	NUM
fbem-25528	29	16	%	%	NOUN
fbem-25528	29	17	in	in	ADP
fbem-25528	29	18	2021	2021	NUM
fbem-25528	29	19	.	.	PUNCT
fbem-25528	30	1	the	the	DET
fbem-25528	30	2	implementation	implementation	NOUN
fbem-25528	30	3	of	of	ADP
fbem-25528	30	4	large	large	ADJ
fbem-25528	30	5	-	-	PUNCT
fbem-25528	30	6	scale	scale	NOUN
fbem-25528	30	7	tax	tax	NOUN
fbem-25528	30	8	reduction	reduction	NOUN
fbem-25528	30	9	policies	policy	NOUN
fbem-25528	30	10	has	have	AUX
fbem-25528	30	11	positively	positively	ADV
fbem-25528	30	12	impacted	impact	VERB
fbem-25528	30	13	the	the	DET
fbem-25528	30	14	expansion	expansion	NOUN
fbem-25528	30	15	of	of	ADP
fbem-25528	30	16	household	household	NOUN
fbem-25528	30	17	consumption	consumption	NOUN
fbem-25528	30	18	in	in	ADP
fbem-25528	30	19	china	china	PROPN
fbem-25528	30	20	.	.	PUNCT
fbem-25528	31	1	however	however	ADV
fbem-25528	31	2	,	,	PUNCT
fbem-25528	31	3	despite	despite	SCONJ
fbem-25528	31	4	this	this	PRON
fbem-25528	31	5	,	,	PUNCT
fbem-25528	31	6	insufficient	insufficient	ADJ
fbem-25528	31	7	consumer	consumer	NOUN
fbem-25528	31	8	demand	demand	NOUN
fbem-25528	31	9	remains	remain	VERB
fbem-25528	31	10	a	a	DET
fbem-25528	31	11	significant	significant	ADJ
fbem-25528	31	12	constraint	constraint	NOUN
fbem-25528	31	13	on	on	ADP
fbem-25528	31	14	china	china	PROPN
fbem-25528	31	15	's	's	PART
fbem-25528	31	16	economic	economic	ADJ
fbem-25528	31	17	development	development	NOUN
fbem-25528	31	18	,	,	PUNCT
fbem-25528	31	19	117	117	NUM
fbem-25528	31	20	necessitating	necessitate	VERB
fbem-25528	31	21	an	an	DET
fbem-25528	31	22	urgent	urgent	ADJ
fbem-25528	31	23	increase	increase	NOUN
fbem-25528	31	24	in	in	ADP
fbem-25528	31	25	the	the	DET
fbem-25528	31	26	intensity	intensity	NOUN
fbem-25528	31	27	of	of	ADP
fbem-25528	31	28	tax	tax	NOUN
fbem-25528	31	29	reduction	reduction	NOUN
fbem-25528	31	30	policies	policy	NOUN
fbem-25528	31	31	to	to	PART
fbem-25528	31	32	stimulate	stimulate	VERB
fbem-25528	31	33	consumer	consumer	NOUN
fbem-25528	31	34	potential	potential	NOUN
fbem-25528	31	35	and	and	CCONJ
fbem-25528	31	36	elevate	elevate	VERB
fbem-25528	31	37	household	household	NOUN
fbem-25528	31	38	consumption	consumption	NOUN
fbem-25528	31	39	levels	level	NOUN
fbem-25528	31	40	.	.	PUNCT
fbem-25528	32	1	1.2	1.2	NUM
fbem-25528	32	2	.	.	PUNCT
fbem-25528	32	3	research	research	NOUN
fbem-25528	32	4	significance	significance	NOUN
fbem-25528	32	5	in	in	ADP
fbem-25528	32	6	recent	recent	ADJ
fbem-25528	32	7	years	year	NOUN
fbem-25528	32	8	,	,	PUNCT
fbem-25528	32	9	with	with	ADP
fbem-25528	32	10	the	the	DET
fbem-25528	32	11	rapid	rapid	ADJ
fbem-25528	32	12	development	development	NOUN
fbem-25528	32	13	of	of	ADP
fbem-25528	32	14	china	china	PROPN
fbem-25528	32	15	's	's	PART
fbem-25528	32	16	economy	economy	NOUN
fbem-25528	32	17	and	and	CCONJ
fbem-25528	32	18	the	the	DET
fbem-25528	32	19	continuous	continuous	ADJ
fbem-25528	32	20	improvement	improvement	NOUN
fbem-25528	32	21	of	of	ADP
fbem-25528	32	22	the	the	DET
fbem-25528	32	23	market	market	NOUN
fbem-25528	32	24	economy	economy	NOUN
fbem-25528	32	25	system	system	NOUN
fbem-25528	32	26	,	,	PUNCT
fbem-25528	32	27	entrepreneurial	entrepreneurial	ADJ
fbem-25528	32	28	households	household	NOUN
fbem-25528	32	29	have	have	AUX
fbem-25528	32	30	played	play	VERB
fbem-25528	32	31	an	an	DET
fbem-25528	32	32	increasingly	increasingly	ADV
fbem-25528	32	33	important	important	ADJ
fbem-25528	32	34	role	role	NOUN
fbem-25528	32	35	in	in	ADP
fbem-25528	32	36	economic	economic	ADJ
fbem-25528	32	37	and	and	CCONJ
fbem-25528	32	38	social	social	ADJ
fbem-25528	32	39	life	life	NOUN
fbem-25528	32	40	.	.	PUNCT
fbem-25528	33	1	as	as	ADP
fbem-25528	33	2	a	a	DET
fbem-25528	33	3	crucial	crucial	ADJ
fbem-25528	33	4	source	source	NOUN
fbem-25528	33	5	of	of	ADP
fbem-25528	33	6	social	social	ADJ
fbem-25528	33	7	wealth	wealth	NOUN
fbem-25528	33	8	creation	creation	NOUN
fbem-25528	33	9	and	and	CCONJ
fbem-25528	33	10	economic	economic	ADJ
fbem-25528	33	11	vitality	vitality	NOUN
fbem-25528	33	12	,	,	PUNCT
fbem-25528	33	13	the	the	DET
fbem-25528	33	14	economic	economic	ADJ
fbem-25528	33	15	behavior	behavior	NOUN
fbem-25528	33	16	of	of	ADP
fbem-25528	33	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	33	18	households	household	NOUN
fbem-25528	33	19	,	,	PUNCT
fbem-25528	33	20	especially	especially	ADV
fbem-25528	33	21	their	their	PRON
fbem-25528	33	22	consumption	consumption	NOUN
fbem-25528	33	23	behavior	behavior	NOUN
fbem-25528	33	24	,	,	PUNCT
fbem-25528	33	25	not	not	PART
fbem-25528	33	26	only	only	ADV
fbem-25528	33	27	directly	directly	ADV
fbem-25528	33	28	affects	affect	VERB
fbem-25528	33	29	the	the	DET
fbem-25528	33	30	quality	quality	NOUN
fbem-25528	33	31	of	of	ADP
fbem-25528	33	32	life	life	NOUN
fbem-25528	33	33	and	and	CCONJ
fbem-25528	33	34	future	future	ADJ
fbem-25528	33	35	prospects	prospect	NOUN
fbem-25528	33	36	of	of	ADP
fbem-25528	33	37	these	these	DET
fbem-25528	33	38	households	household	NOUN
fbem-25528	33	39	but	but	CCONJ
fbem-25528	33	40	also	also	ADV
fbem-25528	33	41	has	have	VERB
fbem-25528	33	42	a	a	DET
fbem-25528	33	43	profound	profound	ADJ
fbem-25528	33	44	impact	impact	NOUN
fbem-25528	33	45	on	on	ADP
fbem-25528	33	46	the	the	DET
fbem-25528	33	47	healthy	healthy	ADJ
fbem-25528	33	48	operation	operation	NOUN
fbem-25528	33	49	of	of	ADP
fbem-25528	33	50	the	the	DET
fbem-25528	33	51	macroeconomy	macroeconomy	NOUN
fbem-25528	33	52	.	.	PUNCT
fbem-25528	34	1	in	in	ADP
fbem-25528	34	2	this	this	DET
fbem-25528	34	3	context	context	NOUN
fbem-25528	34	4	,	,	PUNCT
fbem-25528	34	5	studying	study	VERB
fbem-25528	34	6	the	the	DET
fbem-25528	34	7	impact	impact	NOUN
fbem-25528	34	8	of	of	ADP
fbem-25528	34	9	tax	tax	NOUN
fbem-25528	34	10	burden	burden	NOUN
fbem-25528	34	11	on	on	ADP
fbem-25528	34	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	34	13	household	household	NOUN
fbem-25528	34	14	consumption	consumption	NOUN
fbem-25528	34	15	has	have	VERB
fbem-25528	34	16	important	important	ADJ
fbem-25528	34	17	practical	practical	ADJ
fbem-25528	34	18	significance	significance	NOUN
fbem-25528	34	19	and	and	CCONJ
fbem-25528	34	20	theoretical	theoretical	ADJ
fbem-25528	34	21	value	value	NOUN
fbem-25528	34	22	.	.	PUNCT
fbem-25528	35	1	as	as	ADP
fbem-25528	35	2	one	one	NUM
fbem-25528	35	3	of	of	ADP
fbem-25528	35	4	the	the	DET
fbem-25528	35	5	state	state	NOUN
fbem-25528	35	6	's	's	PART
fbem-25528	35	7	important	important	ADJ
fbem-25528	35	8	tools	tool	NOUN
fbem-25528	35	9	for	for	ADP
fbem-25528	35	10	economic	economic	ADJ
fbem-25528	35	11	regulation	regulation	NOUN
fbem-25528	35	12	,	,	PUNCT
fbem-25528	35	13	taxation	taxation	NOUN
fbem-25528	35	14	directly	directly	ADV
fbem-25528	35	15	influences	influence	VERB
fbem-25528	35	16	household	household	NOUN
fbem-25528	35	17	income	income	NOUN
fbem-25528	35	18	and	and	CCONJ
fbem-25528	35	19	expenditure	expenditure	NOUN
fbem-25528	35	20	structures	structure	NOUN
fbem-25528	35	21	.	.	PUNCT
fbem-25528	36	1	particularly	particularly	ADV
fbem-25528	36	2	for	for	ADP
fbem-25528	36	3	entrepreneurial	entrepreneurial	ADJ
fbem-25528	36	4	households	household	NOUN
fbem-25528	36	5	,	,	PUNCT
fbem-25528	36	6	whose	whose	DET
fbem-25528	36	7	income	income	NOUN
fbem-25528	36	8	is	be	AUX
fbem-25528	36	9	often	often	ADV
fbem-25528	36	10	unstable	unstable	ADJ
fbem-25528	36	11	and	and	CCONJ
fbem-25528	36	12	who	who	PRON
fbem-25528	36	13	face	face	VERB
fbem-25528	36	14	higher	high	ADJ
fbem-25528	36	15	operational	operational	ADJ
fbem-25528	36	16	risks	risk	NOUN
fbem-25528	36	17	,	,	PUNCT
fbem-25528	36	18	the	the	DET
fbem-25528	36	19	impact	impact	NOUN
fbem-25528	36	20	of	of	ADP
fbem-25528	36	21	tax	tax	NOUN
fbem-25528	36	22	burden	burden	NOUN
fbem-25528	36	23	on	on	ADP
fbem-25528	36	24	their	their	PRON
fbem-25528	36	25	consumption	consumption	NOUN
fbem-25528	36	26	behavior	behavior	NOUN
fbem-25528	36	27	is	be	AUX
fbem-25528	36	28	even	even	ADV
fbem-25528	36	29	more	more	ADV
fbem-25528	36	30	significant	significant	ADJ
fbem-25528	36	31	.	.	PUNCT
fbem-25528	37	1	however	however	ADV
fbem-25528	37	2	,	,	PUNCT
fbem-25528	37	3	current	current	ADJ
fbem-25528	37	4	research	research	NOUN
fbem-25528	37	5	mainly	mainly	ADV
fbem-25528	37	6	focuses	focus	VERB
fbem-25528	37	7	on	on	ADP
fbem-25528	37	8	the	the	DET
fbem-25528	37	9	impact	impact	NOUN
fbem-25528	37	10	of	of	ADP
fbem-25528	37	11	taxation	taxation	NOUN
fbem-25528	37	12	on	on	ADP
fbem-25528	37	13	corporate	corporate	ADJ
fbem-25528	37	14	investment	investment	NOUN
fbem-25528	37	15	decisions	decision	NOUN
fbem-25528	37	16	,	,	PUNCT
fbem-25528	37	17	with	with	ADP
fbem-25528	37	18	less	less	ADJ
fbem-25528	37	19	attention	attention	NOUN
fbem-25528	37	20	paid	pay	VERB
fbem-25528	37	21	to	to	ADP
fbem-25528	37	22	the	the	DET
fbem-25528	37	23	effect	effect	NOUN
fbem-25528	37	24	of	of	ADP
fbem-25528	37	25	tax	tax	NOUN
fbem-25528	37	26	burden	burden	NOUN
fbem-25528	37	27	on	on	ADP
fbem-25528	37	28	household	household	NOUN
fbem-25528	37	29	consumption	consumption	NOUN
fbem-25528	37	30	behavior	behavior	NOUN
fbem-25528	37	31	,	,	PUNCT
fbem-25528	37	32	especially	especially	ADV
fbem-25528	37	33	concerning	concern	VERB
fbem-25528	37	34	entrepreneurial	entrepreneurial	ADJ
fbem-25528	37	35	households	household	NOUN
fbem-25528	37	36	as	as	ADP
fbem-25528	37	37	a	a	DET
fbem-25528	37	38	specific	specific	ADJ
fbem-25528	37	39	group	group	NOUN
fbem-25528	37	40	.	.	PUNCT
fbem-25528	38	1	therefore	therefore	ADV
fbem-25528	38	2	,	,	PUNCT
fbem-25528	38	3	exploring	explore	VERB
fbem-25528	38	4	how	how	SCONJ
fbem-25528	38	5	tax	tax	NOUN
fbem-25528	38	6	burden	burden	NOUN
fbem-25528	38	7	influences	influence	VERB
fbem-25528	38	8	the	the	DET
fbem-25528	38	9	consumption	consumption	NOUN
fbem-25528	38	10	behavior	behavior	NOUN
fbem-25528	38	11	of	of	ADP
fbem-25528	38	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	38	13	households	household	NOUN
fbem-25528	38	14	through	through	ADP
fbem-25528	38	15	income	income	NOUN
fbem-25528	38	16	effects	effect	NOUN
fbem-25528	38	17	,	,	PUNCT
fbem-25528	38	18	substitution	substitution	NOUN
fbem-25528	38	19	effects	effect	NOUN
fbem-25528	38	20	,	,	PUNCT
fbem-25528	38	21	and	and	CCONJ
fbem-25528	38	22	other	other	ADJ
fbem-25528	38	23	mechanisms	mechanism	NOUN
fbem-25528	38	24	is	be	AUX
fbem-25528	38	25	particularly	particularly	ADV
fbem-25528	38	26	necessary	necessary	ADJ
fbem-25528	38	27	to	to	PART
fbem-25528	38	28	fill	fill	VERB
fbem-25528	38	29	this	this	DET
fbem-25528	38	30	research	research	NOUN
fbem-25528	38	31	gap	gap	NOUN
fbem-25528	38	32	.	.	PUNCT
fbem-25528	39	1	2	2	X
fbem-25528	39	2	.	.	X
fbem-25528	39	3	the	the	DET
fbem-25528	39	4	impact	impact	NOUN
fbem-25528	39	5	of	of	ADP
fbem-25528	39	6	tax	tax	NOUN
fbem-25528	39	7	burden	burden	NOUN
fbem-25528	39	8	on	on	ADP
fbem-25528	39	9	entrepreneurial	entrepreneurial	ADJ
fbem-25528	39	10	household	household	NOUN
fbem-25528	39	11	consumption	consumption	NOUN
fbem-25528	39	12	behavior	behavior	NOUN
fbem-25528	39	13	in	in	ADP
fbem-25528	39	14	the	the	DET
fbem-25528	39	15	research	research	NOUN
fbem-25528	39	16	on	on	ADP
fbem-25528	39	17	the	the	DET
fbem-25528	39	18	impact	impact	NOUN
fbem-25528	39	19	of	of	ADP
fbem-25528	39	20	tax	tax	NOUN
fbem-25528	39	21	burden	burden	NOUN
fbem-25528	39	22	on	on	ADP
fbem-25528	39	23	entrepreneurial	entrepreneurial	ADJ
fbem-25528	39	24	household	household	NOUN
fbem-25528	39	25	consumption	consumption	NOUN
fbem-25528	39	26	,	,	PUNCT
fbem-25528	39	27	li	li	PROPN
fbem-25528	39	28	wen	wen	PROPN
fbem-25528	39	29	(	(	PUNCT
fbem-25528	39	30	2011	2011	NUM
fbem-25528	39	31	)	)	PUNCT
fbem-25528	40	1	[	[	X
fbem-25528	40	2	1	1	X
fbem-25528	40	3	]	]	PUNCT
fbem-25528	40	4	started	start	VERB
fbem-25528	40	5	from	from	ADP
fbem-25528	40	6	keynesian	keynesian	ADJ
fbem-25528	40	7	consumption	consumption	NOUN
fbem-25528	40	8	demand	demand	NOUN
fbem-25528	40	9	theory	theory	NOUN
fbem-25528	40	10	and	and	CCONJ
fbem-25528	40	11	tax	tax	NOUN
fbem-25528	40	12	burden	burden	NOUN
fbem-25528	40	13	shifting	shift	VERB
fbem-25528	40	14	theory	theory	NOUN
fbem-25528	40	15	,	,	PUNCT
fbem-25528	40	16	initially	initially	ADV
fbem-25528	40	17	conducting	conduct	VERB
fbem-25528	40	18	a	a	DET
fbem-25528	40	19	theoretical	theoretical	ADJ
fbem-25528	40	20	analysis	analysis	NOUN
fbem-25528	40	21	of	of	ADP
fbem-25528	40	22	the	the	DET
fbem-25528	40	23	relationship	relationship	NOUN
fbem-25528	40	24	between	between	ADP
fbem-25528	40	25	the	the	DET
fbem-25528	40	26	two	two	NUM
fbem-25528	40	27	.	.	PUNCT
fbem-25528	41	1	he	he	PRON
fbem-25528	41	2	argued	argue	VERB
fbem-25528	41	3	that	that	SCONJ
fbem-25528	41	4	reasonably	reasonably	ADV
fbem-25528	41	5	controlling	control	VERB
fbem-25528	41	6	the	the	DET
fbem-25528	41	7	tax	tax	NOUN
fbem-25528	41	8	burden	burden	NOUN
fbem-25528	41	9	positively	positively	ADV
fbem-25528	41	10	affects	affect	VERB
fbem-25528	41	11	entrepreneurial	entrepreneurial	ADJ
fbem-25528	41	12	household	household	NOUN
fbem-25528	41	13	consumption	consumption	NOUN
fbem-25528	41	14	.	.	PUNCT
fbem-25528	42	1	li	li	PROPN
fbem-25528	42	2	then	then	ADV
fbem-25528	42	3	established	establish	VERB
fbem-25528	42	4	an	an	DET
fbem-25528	42	5	adl	adl	PROPN
fbem-25528	42	6	model	model	NOUN
fbem-25528	42	7	,	,	PUNCT
fbem-25528	42	8	selecting	select	VERB
fbem-25528	42	9	macro	macro	ADJ
fbem-25528	42	10	tax	tax	NOUN
fbem-25528	42	11	burden	burden	NOUN
fbem-25528	42	12	as	as	ADP
fbem-25528	42	13	an	an	DET
fbem-25528	42	14	explanatory	explanatory	ADJ
fbem-25528	42	15	variable	variable	NOUN
fbem-25528	42	16	for	for	ADP
fbem-25528	42	17	empirical	empirical	ADJ
fbem-25528	42	18	research	research	NOUN
fbem-25528	42	19	,	,	PUNCT
fbem-25528	42	20	concluding	conclude	VERB
fbem-25528	42	21	that	that	SCONJ
fbem-25528	42	22	the	the	DET
fbem-25528	42	23	macro	macro	ADJ
fbem-25528	42	24	tax	tax	NOUN
fbem-25528	42	25	burden	burden	NOUN
fbem-25528	42	26	has	have	VERB
fbem-25528	42	27	a	a	DET
fbem-25528	42	28	limited	limited	ADJ
fbem-25528	42	29	impact	impact	NOUN
fbem-25528	42	30	on	on	ADP
fbem-25528	42	31	entrepreneurial	entrepreneurial	ADJ
fbem-25528	42	32	household	household	NOUN
fbem-25528	42	33	consumption	consumption	NOUN
fbem-25528	42	34	.	.	PUNCT
fbem-25528	43	1	he	he	PRON
fbem-25528	43	2	believes	believe	VERB
fbem-25528	43	3	that	that	SCONJ
fbem-25528	43	4	a	a	DET
fbem-25528	43	5	tax	tax	NOUN
fbem-25528	43	6	burden	burden	NOUN
fbem-25528	43	7	does	do	AUX
fbem-25528	43	8	not	not	PART
fbem-25528	43	9	necessarily	necessarily	ADV
fbem-25528	43	10	suppress	suppress	VERB
fbem-25528	43	11	entrepreneurial	entrepreneurial	ADJ
fbem-25528	43	12	household	household	NOUN
fbem-25528	43	13	consumption	consumption	NOUN
fbem-25528	43	14	.	.	PUNCT
fbem-25528	44	1	li	li	PROPN
fbem-25528	44	2	puliang	puliang	PROPN
fbem-25528	44	3	and	and	CCONJ
fbem-25528	44	4	jia	jia	PROPN
fbem-25528	44	5	weili	weili	PROPN
fbem-25528	44	6	(	(	PUNCT
fbem-25528	44	7	2013	2013	NUM
fbem-25528	44	8	)	)	PUNCT
fbem-25528	45	1	[	[	X
fbem-25528	45	2	2	2	X
fbem-25528	45	3	]	]	PUNCT
fbem-25528	45	4	argued	argue	VERB
fbem-25528	45	5	that	that	SCONJ
fbem-25528	45	6	the	the	DET
fbem-25528	45	7	growth	growth	NOUN
fbem-25528	45	8	in	in	ADP
fbem-25528	45	9	tax	tax	NOUN
fbem-25528	45	10	burden	burden	NOUN
fbem-25528	45	11	is	be	AUX
fbem-25528	45	12	not	not	PART
fbem-25528	45	13	the	the	DET
fbem-25528	45	14	culprit	culprit	NOUN
fbem-25528	45	15	behind	behind	ADP
fbem-25528	45	16	the	the	DET
fbem-25528	45	17	suppression	suppression	NOUN
fbem-25528	45	18	of	of	ADP
fbem-25528	45	19	entrepreneurial	entrepreneurial	ADJ
fbem-25528	45	20	household	household	NOUN
fbem-25528	45	21	consumption	consumption	NOUN
fbem-25528	45	22	,	,	PUNCT
fbem-25528	45	23	and	and	CCONJ
fbem-25528	45	24	its	its	PRON
fbem-25528	45	25	crowding	crowd	VERB
fbem-25528	45	26	-	-	PUNCT
fbem-25528	45	27	out	out	ADP
fbem-25528	45	28	effect	effect	NOUN
fbem-25528	45	29	is	be	AUX
fbem-25528	45	30	not	not	PART
fbem-25528	45	31	obvious	obvious	ADJ
fbem-25528	45	32	;	;	PUNCT
fbem-25528	45	33	instead	instead	ADV
fbem-25528	45	34	,	,	PUNCT
fbem-25528	45	35	it	it	PRON
fbem-25528	45	36	may	may	AUX
fbem-25528	45	37	show	show	VERB
fbem-25528	45	38	some	some	DET
fbem-25528	45	39	crowding	crowd	VERB
fbem-25528	45	40	-	-	PUNCT
fbem-25528	45	41	in	in	ADP
fbem-25528	45	42	effect	effect	NOUN
fbem-25528	45	43	.	.	PUNCT
fbem-25528	46	1	these	these	DET
fbem-25528	46	2	scholars	scholar	NOUN
fbem-25528	46	3	believe	believe	VERB
fbem-25528	46	4	that	that	SCONJ
fbem-25528	46	5	china	china	PROPN
fbem-25528	46	6	’s	’s	PART
fbem-25528	46	7	macro	macro	ADJ
fbem-25528	46	8	tax	tax	NOUN
fbem-25528	46	9	burden	burden	NOUN
fbem-25528	46	10	still	still	ADV
fbem-25528	46	11	has	have	VERB
fbem-25528	46	12	room	room	NOUN
fbem-25528	46	13	to	to	PART
fbem-25528	46	14	rise	rise	VERB
fbem-25528	46	15	and	and	CCONJ
fbem-25528	46	16	that	that	SCONJ
fbem-25528	46	17	there	there	PRON
fbem-25528	46	18	is	be	VERB
fbem-25528	46	19	still	still	ADV
fbem-25528	46	20	potential	potential	ADJ
fbem-25528	46	21	for	for	ADP
fbem-25528	46	22	an	an	DET
fbem-25528	46	23	increase	increase	NOUN
fbem-25528	46	24	.	.	PUNCT
fbem-25528	47	1	on	on	ADP
fbem-25528	47	2	the	the	DET
fbem-25528	47	3	other	other	ADJ
fbem-25528	47	4	hand	hand	NOUN
fbem-25528	47	5	,	,	PUNCT
fbem-25528	47	6	nie	nie	PROPN
fbem-25528	47	7	haifeng	haifeng	PROPN
fbem-25528	47	8	and	and	CCONJ
fbem-25528	47	9	yue	yue	PROPN
fbem-25528	47	10	ximing	ximing	PROPN
fbem-25528	47	11	(	(	PUNCT
fbem-25528	47	12	2012	2012	NUM
fbem-25528	47	13	)	)	PUNCT
fbem-25528	48	1	[	[	X
fbem-25528	48	2	3	3	X
fbem-25528	48	3	]	]	PUNCT
fbem-25528	48	4	constructed	construct	VERB
fbem-25528	48	5	a	a	DET
fbem-25528	48	6	tax	tax	NOUN
fbem-25528	48	7	burden	burden	NOUN
fbem-25528	48	8	shifting	shift	VERB
fbem-25528	48	9	model	model	NOUN
fbem-25528	48	10	to	to	PART
fbem-25528	48	11	study	study	VERB
fbem-25528	48	12	the	the	DET
fbem-25528	48	13	impact	impact	NOUN
fbem-25528	48	14	of	of	ADP
fbem-25528	48	15	indirect	indirect	ADJ
fbem-25528	48	16	tax	tax	NOUN
fbem-25528	48	17	burden	burden	NOUN
fbem-25528	48	18	on	on	ADP
fbem-25528	48	19	entrepreneurial	entrepreneurial	ADJ
fbem-25528	48	20	household	household	NOUN
fbem-25528	48	21	income	income	NOUN
fbem-25528	48	22	.	.	PUNCT
fbem-25528	49	1	they	they	PRON
fbem-25528	49	2	found	find	VERB
fbem-25528	49	3	that	that	SCONJ
fbem-25528	49	4	the	the	DET
fbem-25528	49	5	consumption	consumption	NOUN
fbem-25528	49	6	behavior	behavior	NOUN
fbem-25528	49	7	of	of	ADP
fbem-25528	49	8	lower	low	ADJ
fbem-25528	49	9	-	-	PUNCT
fbem-25528	49	10	income	income	NOUN
fbem-25528	49	11	groups	group	NOUN
fbem-25528	49	12	is	be	AUX
fbem-25528	49	13	more	more	ADV
fbem-25528	49	14	likely	likely	ADJ
fbem-25528	49	15	to	to	PART
fbem-25528	49	16	be	be	AUX
fbem-25528	49	17	suppressed	suppress	VERB
fbem-25528	49	18	by	by	ADP
fbem-25528	49	19	increasing	increase	VERB
fbem-25528	49	20	tax	tax	NOUN
fbem-25528	49	21	burden	burden	NOUN
fbem-25528	49	22	compared	compare	VERB
fbem-25528	49	23	to	to	ADP
fbem-25528	49	24	higher	high	ADJ
fbem-25528	49	25	-	-	PUNCT
fbem-25528	49	26	income	income	NOUN
fbem-25528	49	27	groups	group	NOUN
fbem-25528	49	28	.	.	PUNCT
fbem-25528	50	1	fan	fan	NOUN
fbem-25528	50	2	yixia	yixia	PROPN
fbem-25528	50	3	(	(	PUNCT
fbem-25528	50	4	2018	2018	NUM
fbem-25528	50	5	)	)	PUNCT
fbem-25528	51	1	[	[	X
fbem-25528	51	2	4	4	X
fbem-25528	51	3	]	]	PUNCT
fbem-25528	51	4	believes	believe	VERB
fbem-25528	51	5	that	that	SCONJ
fbem-25528	51	6	the	the	DET
fbem-25528	51	7	theoretical	theoretical	ADJ
fbem-25528	51	8	effects	effect	NOUN
fbem-25528	51	9	of	of	ADP
fbem-25528	51	10	tax	tax	NOUN
fbem-25528	51	11	burden	burden	NOUN
fbem-25528	51	12	mainly	mainly	ADV
fbem-25528	51	13	manifest	manifest	VERB
fbem-25528	51	14	in	in	ADP
fbem-25528	51	15	four	four	NUM
fbem-25528	51	16	aspects	aspect	NOUN
fbem-25528	51	17	:	:	PUNCT
fbem-25528	51	18	income	income	NOUN
fbem-25528	51	19	adjustment	adjustment	NOUN
fbem-25528	51	20	effect	effect	NOUN
fbem-25528	51	21	,	,	PUNCT
fbem-25528	51	22	psychological	psychological	ADJ
fbem-25528	51	23	expectation	expectation	NOUN
fbem-25528	51	24	effect	effect	NOUN
fbem-25528	51	25	,	,	PUNCT
fbem-25528	51	26	price	price	NOUN
fbem-25528	51	27	effect	effect	NOUN
fbem-25528	51	28	,	,	PUNCT
fbem-25528	51	29	and	and	CCONJ
fbem-25528	51	30	supply	supply	NOUN
fbem-25528	51	31	effect	effect	NOUN
fbem-25528	51	32	,	,	PUNCT
fbem-25528	51	33	which	which	PRON
fbem-25528	51	34	align	align	VERB
fbem-25528	51	35	to	to	ADP
fbem-25528	51	36	some	some	DET
fbem-25528	51	37	extent	extent	NOUN
fbem-25528	51	38	with	with	ADP
fbem-25528	51	39	the	the	DET
fbem-25528	51	40	life	life	NOUN
fbem-25528	51	41	cycle	cycle	NOUN
fbem-25528	51	42	theory	theory	NOUN
fbem-25528	51	43	.	.	PUNCT
fbem-25528	52	1	he	he	PRON
fbem-25528	52	2	emphasized	emphasize	VERB
fbem-25528	52	3	stimulating	stimulate	VERB
fbem-25528	52	4	the	the	DET
fbem-25528	52	5	consumption	consumption	NOUN
fbem-25528	52	6	growth	growth	NOUN
fbem-25528	52	7	of	of	ADP
fbem-25528	52	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	52	9	households	household	NOUN
fbem-25528	52	10	primarily	primarily	ADV
fbem-25528	52	11	through	through	ADP
fbem-25528	52	12	tax	tax	NOUN
fbem-25528	52	13	reductions	reduction	NOUN
fbem-25528	52	14	.	.	PUNCT
fbem-25528	53	1	li	li	PROPN
fbem-25528	53	2	yongyou	yongyou	PROPN
fbem-25528	53	3	and	and	CCONJ
fbem-25528	53	4	zhong	zhong	PROPN
fbem-25528	53	5	xiaomin	xiaomin	PROPN
fbem-25528	53	6	(	(	PUNCT
fbem-25528	53	7	2012	2012	NUM
fbem-25528	53	8	)	)	PUNCT
fbem-25528	54	1	[	[	X
fbem-25528	54	2	5	5	NUM
fbem-25528	54	3	]	]	PUNCT
fbem-25528	54	4	found	find	VERB
fbem-25528	54	5	that	that	SCONJ
fbem-25528	54	6	consumption	consumption	NOUN
fbem-25528	54	7	capacity	capacity	NOUN
fbem-25528	54	8	and	and	CCONJ
fbem-25528	54	9	willingness	willingness	NOUN
fbem-25528	54	10	are	be	AUX
fbem-25528	54	11	key	key	ADJ
fbem-25528	54	12	factors	factor	NOUN
fbem-25528	54	13	determining	determine	VERB
fbem-25528	54	14	whether	whether	SCONJ
fbem-25528	54	15	entrepreneurial	entrepreneurial	ADJ
fbem-25528	54	16	households	household	NOUN
fbem-25528	54	17	engage	engage	VERB
fbem-25528	54	18	in	in	ADP
fbem-25528	54	19	consumption	consumption	NOUN
fbem-25528	54	20	.	.	PUNCT
fbem-25528	55	1	the	the	DET
fbem-25528	55	2	rapid	rapid	ADJ
fbem-25528	55	3	growth	growth	NOUN
fbem-25528	55	4	of	of	ADP
fbem-25528	55	5	china	china	PROPN
fbem-25528	55	6	’s	’s	PART
fbem-25528	55	7	macro	macro	ADJ
fbem-25528	55	8	tax	tax	NOUN
fbem-25528	55	9	burden	burden	NOUN
fbem-25528	55	10	would	would	AUX
fbem-25528	55	11	lead	lead	VERB
fbem-25528	55	12	to	to	ADP
fbem-25528	55	13	a	a	DET
fbem-25528	55	14	decline	decline	NOUN
fbem-25528	55	15	in	in	ADP
fbem-25528	55	16	the	the	DET
fbem-25528	55	17	marginal	marginal	ADJ
fbem-25528	55	18	propensity	propensity	NOUN
fbem-25528	55	19	to	to	PART
fbem-25528	55	20	consume	consume	VERB
fbem-25528	55	21	for	for	ADP
fbem-25528	55	22	entrepreneurial	entrepreneurial	ADJ
fbem-25528	55	23	households	household	NOUN
fbem-25528	55	24	,	,	PUNCT
fbem-25528	55	25	and	and	CCONJ
fbem-25528	55	26	the	the	DET
fbem-25528	55	27	continuous	continuous	ADJ
fbem-25528	55	28	increase	increase	NOUN
fbem-25528	55	29	in	in	ADP
fbem-25528	55	30	the	the	DET
fbem-25528	55	31	tax	tax	NOUN
fbem-25528	55	32	burden	burden	NOUN
fbem-25528	55	33	has	have	AUX
fbem-25528	55	34	negatively	negatively	ADV
fbem-25528	55	35	impacted	impact	VERB
fbem-25528	55	36	this	this	DET
fbem-25528	55	37	propensity	propensity	NOUN
fbem-25528	55	38	.	.	PUNCT
fbem-25528	56	1	liang	liang	PROPN
fbem-25528	56	2	hongmei	hongmei	PROPN
fbem-25528	56	3	(	(	PUNCT
fbem-25528	56	4	2014	2014	NUM
fbem-25528	56	5	)	)	PUNCT
fbem-25528	57	1	[	[	X
fbem-25528	57	2	7	7	X
fbem-25528	57	3	]	]	PUNCT
fbem-25528	57	4	studied	study	VERB
fbem-25528	57	5	the	the	DET
fbem-25528	57	6	relationship	relationship	NOUN
fbem-25528	57	7	between	between	ADP
fbem-25528	57	8	tax	tax	NOUN
fbem-25528	57	9	burden	burden	NOUN
fbem-25528	57	10	and	and	CCONJ
fbem-25528	57	11	consumption	consumption	NOUN
fbem-25528	57	12	from	from	ADP
fbem-25528	57	13	the	the	DET
fbem-25528	57	14	perspective	perspective	NOUN
fbem-25528	57	15	of	of	ADP
fbem-25528	57	16	effective	effective	ADJ
fbem-25528	57	17	tax	tax	NOUN
fbem-25528	57	18	rate	rate	NOUN
fbem-25528	57	19	.	.	PUNCT
fbem-25528	58	1	she	she	PRON
fbem-25528	58	2	constructed	construct	VERB
fbem-25528	58	3	a	a	DET
fbem-25528	58	4	panel	panel	NOUN
fbem-25528	58	5	threshold	threshold	NOUN
fbem-25528	58	6	model	model	NOUN
fbem-25528	58	7	to	to	PART
fbem-25528	58	8	study	study	VERB
fbem-25528	58	9	the	the	DET
fbem-25528	58	10	nonlinear	nonlinear	ADJ
fbem-25528	58	11	impact	impact	NOUN
fbem-25528	58	12	of	of	ADP
fbem-25528	58	13	consumption	consumption	NOUN
fbem-25528	58	14	expenditure	expenditure	NOUN
fbem-25528	58	15	tax	tax	NOUN
fbem-25528	58	16	on	on	ADP
fbem-25528	58	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	58	18	household	household	NOUN
fbem-25528	58	19	consumption	consumption	NOUN
fbem-25528	58	20	behavior	behavior	NOUN
fbem-25528	58	21	.	.	PUNCT
fbem-25528	59	1	the	the	DET
fbem-25528	59	2	empirical	empirical	ADJ
fbem-25528	59	3	results	result	NOUN
fbem-25528	59	4	show	show	VERB
fbem-25528	59	5	that	that	SCONJ
fbem-25528	59	6	when	when	SCONJ
fbem-25528	59	7	the	the	DET
fbem-25528	59	8	effective	effective	ADJ
fbem-25528	59	9	tax	tax	NOUN
fbem-25528	59	10	rate	rate	NOUN
fbem-25528	59	11	of	of	ADP
fbem-25528	59	12	consumption	consumption	NOUN
fbem-25528	59	13	expenditure	expenditure	NOUN
fbem-25528	59	14	is	be	AUX
fbem-25528	59	15	below	below	ADP
fbem-25528	59	16	0.090	0.090	NUM
fbem-25528	59	17	,	,	PUNCT
fbem-25528	59	18	it	it	PRON
fbem-25528	59	19	significantly	significantly	ADV
fbem-25528	59	20	suppresses	suppress	VERB
fbem-25528	59	21	entrepreneurial	entrepreneurial	ADJ
fbem-25528	59	22	household	household	NOUN
fbem-25528	59	23	consumption	consumption	NOUN
fbem-25528	59	24	.	.	PUNCT
fbem-25528	60	1	chu	chu	PROPN
fbem-25528	60	2	deyin	deyin	PROPN
fbem-25528	60	3	and	and	CCONJ
fbem-25528	60	4	yan	yan	PROPN
fbem-25528	60	5	wei	wei	PROPN
fbem-25528	60	6	(	(	PUNCT
fbem-25528	60	7	2012	2012	NUM
fbem-25528	60	8	)	)	PUNCT
fbem-25528	61	1	[	[	X
fbem-25528	61	2	7	7	X
fbem-25528	61	3	]	]	PUNCT
fbem-25528	61	4	used	use	VERB
fbem-25528	61	5	the	the	DET
fbem-25528	61	6	gmm	gmm	PROPN
fbem-25528	61	7	model	model	NOUN
fbem-25528	61	8	to	to	PART
fbem-25528	61	9	estimate	estimate	VERB
fbem-25528	61	10	the	the	DET
fbem-25528	61	11	effects	effect	NOUN
fbem-25528	61	12	from	from	ADP
fbem-25528	61	13	the	the	DET
fbem-25528	61	14	perspective	perspective	NOUN
fbem-25528	61	15	of	of	ADP
fbem-25528	61	16	commodity	commodity	NOUN
fbem-25528	61	17	tax	tax	NOUN
fbem-25528	61	18	,	,	PUNCT
fbem-25528	61	19	property	property	NOUN
fbem-25528	61	20	tax	tax	NOUN
fbem-25528	61	21	,	,	PUNCT
fbem-25528	61	22	and	and	CCONJ
fbem-25528	61	23	income	income	NOUN
fbem-25528	61	24	tax	tax	NOUN
fbem-25528	61	25	,	,	PUNCT
fbem-25528	61	26	concluding	conclude	VERB
fbem-25528	61	27	that	that	SCONJ
fbem-25528	61	28	property	property	NOUN
fbem-25528	61	29	tax	tax	NOUN
fbem-25528	61	30	has	have	VERB
fbem-25528	61	31	a	a	DET
fbem-25528	61	32	crowding	crowd	VERB
fbem-25528	61	33	-	-	PUNCT
fbem-25528	61	34	in	in	ADP
fbem-25528	61	35	effect	effect	NOUN
fbem-25528	61	36	on	on	ADP
fbem-25528	61	37	entrepreneurial	entrepreneurial	ADJ
fbem-25528	61	38	household	household	NOUN
fbem-25528	61	39	consumption	consumption	NOUN
fbem-25528	61	40	,	,	PUNCT
fbem-25528	61	41	while	while	SCONJ
fbem-25528	61	42	commodity	commodity	NOUN
fbem-25528	61	43	tax	tax	NOUN
fbem-25528	61	44	and	and	CCONJ
fbem-25528	61	45	income	income	NOUN
fbem-25528	61	46	tax	tax	NOUN
fbem-25528	61	47	have	have	AUX
fbem-25528	61	48	crowding	crowd	VERB
fbem-25528	61	49	-	-	PUNCT
fbem-25528	61	50	out	out	ADP
fbem-25528	61	51	effects	effect	NOUN
fbem-25528	61	52	.	.	PUNCT
fbem-25528	62	1	since	since	SCONJ
fbem-25528	62	2	commodity	commodity	NOUN
fbem-25528	62	3	tax	tax	NOUN
fbem-25528	62	4	and	and	CCONJ
fbem-25528	62	5	income	income	NOUN
fbem-25528	62	6	tax	tax	NOUN
fbem-25528	62	7	account	account	NOUN
fbem-25528	62	8	for	for	ADP
fbem-25528	62	9	a	a	DET
fbem-25528	62	10	large	large	ADJ
fbem-25528	62	11	proportion	proportion	NOUN
fbem-25528	62	12	of	of	ADP
fbem-25528	62	13	china	china	PROPN
fbem-25528	62	14	’s	’s	PART
fbem-25528	62	15	tax	tax	NOUN
fbem-25528	62	16	system	system	NOUN
fbem-25528	62	17	structure	structure	NOUN
fbem-25528	62	18	,	,	PUNCT
fbem-25528	62	19	the	the	DET
fbem-25528	62	20	tax	tax	NOUN
fbem-25528	62	21	burden	burden	NOUN
fbem-25528	62	22	more	more	ADV
fbem-25528	62	23	likely	likely	ADV
fbem-25528	62	24	suppresses	suppress	VERB
fbem-25528	62	25	entrepreneurial	entrepreneurial	ADJ
fbem-25528	62	26	household	household	NOUN
fbem-25528	62	27	consumption	consumption	NOUN
fbem-25528	62	28	at	at	ADP
fbem-25528	62	29	the	the	DET
fbem-25528	62	30	macro	macro	ADJ
fbem-25528	62	31	level	level	NOUN
fbem-25528	62	32	.	.	PUNCT
fbem-25528	63	1	regarding	regard	VERB
fbem-25528	63	2	the	the	DET
fbem-25528	63	3	impact	impact	NOUN
fbem-25528	63	4	paths	path	NOUN
fbem-25528	63	5	,	,	PUNCT
fbem-25528	63	6	li	li	PROPN
fbem-25528	63	7	junlin	junlin	PROPN
fbem-25528	63	8	(	(	PUNCT
fbem-25528	63	9	2007	2007	NUM
fbem-25528	63	10	)	)	PUNCT
fbem-25528	64	1	[	[	X
fbem-25528	64	2	8	8	NUM
fbem-25528	64	3	]	]	PUNCT
fbem-25528	64	4	believed	believe	VERB
fbem-25528	64	5	that	that	SCONJ
fbem-25528	64	6	the	the	DET
fbem-25528	64	7	impact	impact	NOUN
fbem-25528	64	8	path	path	NOUN
fbem-25528	64	9	of	of	ADP
fbem-25528	64	10	the	the	DET
fbem-25528	64	11	macro	macro	ADJ
fbem-25528	64	12	tax	tax	NOUN
fbem-25528	64	13	burden	burden	NOUN
fbem-25528	64	14	on	on	ADP
fbem-25528	64	15	entrepreneurial	entrepreneurial	ADJ
fbem-25528	64	16	household	household	NOUN
fbem-25528	64	17	consumption	consumption	NOUN
fbem-25528	64	18	is	be	AUX
fbem-25528	64	19	not	not	PART
fbem-25528	64	20	a	a	DET
fbem-25528	64	21	single	single	ADJ
fbem-25528	64	22	path	path	NOUN
fbem-25528	64	23	.	.	PUNCT
fbem-25528	65	1	it	it	PRON
fbem-25528	65	2	can	can	AUX
fbem-25528	65	3	influence	influence	VERB
fbem-25528	65	4	both	both	DET
fbem-25528	65	5	disposable	disposable	ADJ
fbem-25528	65	6	income	income	NOUN
fbem-25528	65	7	and	and	CCONJ
fbem-25528	65	8	the	the	DET
fbem-25528	65	9	supply	supply	NOUN
fbem-25528	65	10	of	of	ADP
fbem-25528	65	11	public	public	ADJ
fbem-25528	65	12	goods	good	NOUN
fbem-25528	65	13	.	.	PUNCT
fbem-25528	66	1	xin	xin	PROPN
fbem-25528	66	2	xiaoli	xiaoli	PROPN
fbem-25528	66	3	(	(	PUNCT
fbem-25528	66	4	2009	2009	NUM
fbem-25528	66	5	)	)	PUNCT
fbem-25528	67	1	[	[	X
fbem-25528	67	2	9	9	NUM
fbem-25528	67	3	]	]	PUNCT
fbem-25528	67	4	suggested	suggest	VERB
fbem-25528	67	5	that	that	SCONJ
fbem-25528	67	6	tax	tax	NOUN
fbem-25528	67	7	burden	burden	NOUN
fbem-25528	67	8	regulation	regulation	NOUN
fbem-25528	67	9	should	should	AUX
fbem-25528	67	10	start	start	VERB
fbem-25528	67	11	with	with	ADP
fbem-25528	67	12	the	the	DET
fbem-25528	67	13	reform	reform	NOUN
fbem-25528	67	14	of	of	ADP
fbem-25528	67	15	the	the	DET
fbem-25528	67	16	individual	individual	ADJ
fbem-25528	67	17	tax	tax	NOUN
fbem-25528	67	18	system	system	NOUN
fbem-25528	67	19	by	by	ADP
fbem-25528	67	20	reducing	reduce	VERB
fbem-25528	67	21	the	the	DET
fbem-25528	67	22	highest	high	ADJ
fbem-25528	67	23	marginal	marginal	ADJ
fbem-25528	67	24	tax	tax	NOUN
fbem-25528	67	25	rate	rate	NOUN
fbem-25528	67	26	applicable	applicable	ADJ
fbem-25528	67	27	to	to	PART
fbem-25528	67	28	wage	wage	NOUN
fbem-25528	67	29	income	income	NOUN
fbem-25528	67	30	,	,	PUNCT
fbem-25528	67	31	thereby	thereby	ADV
fbem-25528	67	32	increasing	increase	VERB
fbem-25528	67	33	the	the	DET
fbem-25528	67	34	consumption	consumption	NOUN
fbem-25528	67	35	and	and	CCONJ
fbem-25528	67	36	investment	investment	NOUN
fbem-25528	67	37	levels	level	NOUN
fbem-25528	67	38	of	of	ADP
fbem-25528	67	39	high	high	ADJ
fbem-25528	67	40	-	-	PUNCT
fbem-25528	67	41	income	income	NOUN
fbem-25528	67	42	earners	earner	NOUN
fbem-25528	67	43	.	.	PUNCT
fbem-25528	68	1	high	high	ADJ
fbem-25528	68	2	-	-	PUNCT
fbem-25528	68	3	income	income	NOUN
fbem-25528	68	4	earners	earner	NOUN
fbem-25528	68	5	,	,	PUNCT
fbem-25528	68	6	after	after	ADP
fbem-25528	68	7	meeting	meet	VERB
fbem-25528	68	8	their	their	PRON
fbem-25528	68	9	basic	basic	ADJ
fbem-25528	68	10	living	living	NOUN
fbem-25528	68	11	needs	need	NOUN
fbem-25528	68	12	,	,	PUNCT
fbem-25528	68	13	tend	tend	VERB
fbem-25528	68	14	to	to	PART
fbem-25528	68	15	allocate	allocate	VERB
fbem-25528	68	16	more	more	ADJ
fbem-25528	68	17	funds	fund	NOUN
fbem-25528	68	18	to	to	ADP
fbem-25528	68	19	luxury	luxury	NOUN
fbem-25528	68	20	goods	good	NOUN
fbem-25528	68	21	.	.	PUNCT
fbem-25528	69	1	from	from	ADP
fbem-25528	69	2	this	this	DET
fbem-25528	69	3	perspective	perspective	NOUN
fbem-25528	69	4	,	,	PUNCT
fbem-25528	69	5	china	china	PROPN
fbem-25528	69	6	’s	’s	PART
fbem-25528	69	7	consumption	consumption	NOUN
fbem-25528	69	8	tax	tax	NOUN
fbem-25528	69	9	base	base	NOUN
fbem-25528	69	10	could	could	AUX
fbem-25528	69	11	cover	cover	VERB
fbem-25528	69	12	more	more	ADJ
fbem-25528	69	13	luxury	luxury	NOUN
fbem-25528	69	14	goods	good	NOUN
fbem-25528	69	15	.	.	PUNCT
fbem-25528	70	1	currently	currently	ADV
fbem-25528	70	2	,	,	PUNCT
fbem-25528	70	3	with	with	ADP
fbem-25528	70	4	the	the	DET
fbem-25528	70	5	trend	trend	NOUN
fbem-25528	70	6	of	of	ADP
fbem-25528	70	7	luxury	luxury	NOUN
fbem-25528	70	8	goods	good	NOUN
fbem-25528	70	9	becoming	become	VERB
fbem-25528	70	10	more	more	ADV
fbem-25528	70	11	popular	popular	ADJ
fbem-25528	70	12	,	,	PUNCT
fbem-25528	70	13	not	not	PART
fbem-25528	70	14	only	only	ADV
fbem-25528	70	15	are	be	AUX
fbem-25528	70	16	high	high	ADJ
fbem-25528	70	17	-	-	PUNCT
fbem-25528	70	18	income	income	NOUN
fbem-25528	70	19	earners	earner	NOUN
fbem-25528	70	20	gradually	gradually	ADV
fbem-25528	70	21	increasing	increase	VERB
fbem-25528	70	22	their	their	PRON
fbem-25528	70	23	purchasing	purchasing	NOUN
fbem-25528	70	24	power	power	NOUN
fbem-25528	70	25	,	,	PUNCT
fbem-25528	70	26	but	but	CCONJ
fbem-25528	70	27	middle	middle	ADJ
fbem-25528	70	28	-	-	PUNCT
fbem-25528	70	29	income	income	NOUN
fbem-25528	70	30	earners	earner	NOUN
fbem-25528	70	31	are	be	AUX
fbem-25528	70	32	also	also	ADV
fbem-25528	70	33	allocating	allocate	VERB
fbem-25528	70	34	a	a	DET
fbem-25528	70	35	greater	great	ADJ
fbem-25528	70	36	proportion	proportion	NOUN
fbem-25528	70	37	of	of	ADP
fbem-25528	70	38	their	their	PRON
fbem-25528	70	39	spending	spending	NOUN
fbem-25528	70	40	on	on	ADP
fbem-25528	70	41	luxury	luxury	NOUN
fbem-25528	70	42	goods	good	NOUN
fbem-25528	70	43	for	for	ADP
fbem-25528	70	44	various	various	ADJ
fbem-25528	70	45	reasons	reason	NOUN
fbem-25528	70	46	.	.	PUNCT
fbem-25528	71	1	in	in	ADP
fbem-25528	71	2	summary	summary	NOUN
fbem-25528	71	3	,	,	PUNCT
fbem-25528	71	4	the	the	DET
fbem-25528	71	5	impact	impact	NOUN
fbem-25528	71	6	of	of	ADP
fbem-25528	71	7	tax	tax	NOUN
fbem-25528	71	8	burden	burden	NOUN
fbem-25528	71	9	on	on	ADP
fbem-25528	71	10	entrepreneurial	entrepreneurial	ADJ
fbem-25528	71	11	household	household	NOUN
fbem-25528	71	12	consumption	consumption	NOUN
fbem-25528	71	13	behavior	behavior	NOUN
fbem-25528	71	14	is	be	AUX
fbem-25528	71	15	diverse	diverse	ADJ
fbem-25528	71	16	and	and	CCONJ
fbem-25528	71	17	complex	complex	ADJ
fbem-25528	71	18	.	.	PUNCT
fbem-25528	72	1	from	from	ADP
fbem-25528	72	2	the	the	DET
fbem-25528	72	3	reduction	reduction	NOUN
fbem-25528	72	4	in	in	ADP
fbem-25528	72	5	disposable	disposable	ADJ
fbem-25528	72	6	income	income	NOUN
fbem-25528	72	7	to	to	ADP
fbem-25528	72	8	adjustments	adjustment	NOUN
fbem-25528	72	9	in	in	ADP
fbem-25528	72	10	consumption	consumption	NOUN
fbem-25528	72	11	structure	structure	NOUN
fbem-25528	72	12	and	and	CCONJ
fbem-25528	72	13	changes	change	NOUN
fbem-25528	72	14	in	in	ADP
fbem-25528	72	15	saving	save	VERB
fbem-25528	72	16	behavior	behavior	NOUN
fbem-25528	72	17	,	,	PUNCT
fbem-25528	72	18	tax	tax	NOUN
fbem-25528	72	19	burden	burden	NOUN
fbem-25528	72	20	influences	influence	VERB
fbem-25528	72	21	the	the	DET
fbem-25528	72	22	consumption	consumption	NOUN
fbem-25528	72	23	decisions	decision	NOUN
fbem-25528	72	24	of	of	ADP
fbem-25528	72	25	entrepreneurial	entrepreneurial	ADJ
fbem-25528	72	26	households	household	NOUN
fbem-25528	72	27	to	to	ADP
fbem-25528	72	28	varying	vary	VERB
fbem-25528	72	29	degrees	degree	NOUN
fbem-25528	72	30	.	.	PUNCT
fbem-25528	73	1	additionally	additionally	ADV
fbem-25528	73	2	,	,	PUNCT
fbem-25528	73	3	the	the	DET
fbem-25528	73	4	uncertainty	uncertainty	NOUN
fbem-25528	73	5	of	of	ADP
fbem-25528	73	6	tax	tax	NOUN
fbem-25528	73	7	policies	policy	NOUN
fbem-25528	73	8	and	and	CCONJ
fbem-25528	73	9	regional	regional	ADJ
fbem-25528	73	10	differences	difference	NOUN
fbem-25528	73	11	further	far	ADV
fbem-25528	73	12	exacerbate	exacerbate	VERB
fbem-25528	73	13	the	the	DET
fbem-25528	73	14	cautiousness	cautiousness	NOUN
fbem-25528	73	15	of	of	ADP
fbem-25528	73	16	entrepreneurial	entrepreneurial	ADJ
fbem-25528	73	17	households	household	NOUN
fbem-25528	73	18	in	in	ADP
fbem-25528	73	19	consumption	consumption	NOUN
fbem-25528	73	20	.	.	PUNCT
fbem-25528	74	1	therefore	therefore	ADV
fbem-25528	74	2	,	,	PUNCT
fbem-25528	74	3	understanding	understanding	NOUN
fbem-25528	74	4	and	and	CCONJ
fbem-25528	74	5	analyzing	analyze	VERB
fbem-25528	74	6	the	the	DET
fbem-25528	74	7	impact	impact	NOUN
fbem-25528	74	8	of	of	ADP
fbem-25528	74	9	tax	tax	NOUN
fbem-25528	74	10	burden	burden	NOUN
fbem-25528	74	11	on	on	ADP
fbem-25528	74	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	74	13	household	household	NOUN
fbem-25528	74	14	consumption	consumption	NOUN
fbem-25528	74	15	behavior	behavior	NOUN
fbem-25528	74	16	not	not	PART
fbem-25528	74	17	only	only	ADV
fbem-25528	74	18	provides	provide	VERB
fbem-25528	74	19	a	a	DET
fbem-25528	74	20	basis	basis	NOUN
fbem-25528	74	21	for	for	ADP
fbem-25528	74	22	optimizing	optimize	VERB
fbem-25528	74	23	tax	tax	NOUN
fbem-25528	74	24	policies	policy	NOUN
fbem-25528	74	25	but	but	CCONJ
fbem-25528	74	26	also	also	ADV
fbem-25528	74	27	helps	help	VERB
fbem-25528	74	28	us	we	PRON
fbem-25528	74	29	better	well	ADV
fbem-25528	74	30	understand	understand	VERB
fbem-25528	74	31	the	the	DET
fbem-25528	74	32	economic	economic	ADJ
fbem-25528	74	33	logic	logic	NOUN
fbem-25528	74	34	behind	behind	ADP
fbem-25528	74	35	household	household	NOUN
fbem-25528	74	36	consumption	consumption	NOUN
fbem-25528	74	37	behavior	behavior	NOUN
fbem-25528	74	38	.	.	PUNCT
fbem-25528	75	1	when	when	SCONJ
fbem-25528	75	2	formulating	formulate	VERB
fbem-25528	75	3	and	and	CCONJ
fbem-25528	75	4	adjusting	adjust	VERB
fbem-25528	75	5	tax	tax	NOUN
fbem-25528	75	6	policies	policy	NOUN
fbem-25528	75	7	,	,	PUNCT
fbem-25528	75	8	the	the	DET
fbem-25528	75	9	specific	specific	ADJ
fbem-25528	75	10	needs	need	NOUN
fbem-25528	75	11	of	of	ADP
fbem-25528	75	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	75	13	households	household	NOUN
fbem-25528	75	14	should	should	AUX
fbem-25528	75	15	be	be	AUX
fbem-25528	75	16	comprehensively	comprehensively	ADV
fbem-25528	75	17	considered	consider	VERB
fbem-25528	75	18	to	to	PART
fbem-25528	75	19	ensure	ensure	VERB
fbem-25528	75	20	that	that	SCONJ
fbem-25528	75	21	tax	tax	NOUN
fbem-25528	75	22	policies	policy	NOUN
fbem-25528	75	23	can	can	AUX
fbem-25528	75	24	maintain	maintain	VERB
fbem-25528	75	25	national	national	ADJ
fbem-25528	75	26	fiscal	fiscal	ADJ
fbem-25528	75	27	stability	stability	NOUN
fbem-25528	75	28	while	while	SCONJ
fbem-25528	75	29	promoting	promote	VERB
fbem-25528	75	30	sustainable	sustainable	ADJ
fbem-25528	75	31	household	household	NOUN
fbem-25528	75	32	consumption	consumption	NOUN
fbem-25528	75	33	.	.	PUNCT
fbem-25528	76	1	118	118	NUM
fbem-25528	76	2	3	3	NUM
fbem-25528	76	3	.	.	PUNCT
fbem-25528	76	4	changes	change	NOUN
fbem-25528	76	5	in	in	ADP
fbem-25528	76	6	household	household	NOUN
fbem-25528	76	7	consumption	consumption	NOUN
fbem-25528	76	8	patterns	pattern	NOUN
fbem-25528	76	9	under	under	ADP
fbem-25528	76	10	different	different	ADJ
fbem-25528	76	11	levels	level	NOUN
fbem-25528	76	12	of	of	ADP
fbem-25528	76	13	tax	tax	NOUN
fbem-25528	76	14	burden	burden	NOUN
fbem-25528	76	15	this	this	DET
fbem-25528	76	16	study	study	NOUN
fbem-25528	76	17	thoroughly	thoroughly	ADV
fbem-25528	76	18	analyzes	analyze	VERB
fbem-25528	76	19	the	the	DET
fbem-25528	76	20	profound	profound	ADJ
fbem-25528	76	21	impact	impact	NOUN
fbem-25528	76	22	of	of	ADP
fbem-25528	76	23	changes	change	NOUN
fbem-25528	76	24	in	in	ADP
fbem-25528	76	25	tax	tax	NOUN
fbem-25528	76	26	burden	burden	NOUN
fbem-25528	76	27	levels	level	NOUN
fbem-25528	76	28	on	on	ADP
fbem-25528	76	29	the	the	DET
fbem-25528	76	30	consumption	consumption	NOUN
fbem-25528	76	31	patterns	pattern	NOUN
fbem-25528	76	32	of	of	ADP
fbem-25528	76	33	entrepreneurial	entrepreneurial	ADJ
fbem-25528	76	34	households	household	NOUN
fbem-25528	76	35	.	.	PUNCT
fbem-25528	77	1	in	in	ADP
fbem-25528	77	2	a	a	DET
fbem-25528	77	3	low	low	ADJ
fbem-25528	77	4	tax	tax	NOUN
fbem-25528	77	5	burden	burden	NOUN
fbem-25528	77	6	environment	environment	NOUN
fbem-25528	77	7	,	,	PUNCT
fbem-25528	77	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	77	9	households	household	NOUN
fbem-25528	77	10	exhibit	exhibit	VERB
fbem-25528	77	11	a	a	DET
fbem-25528	77	12	stronger	strong	ADJ
fbem-25528	77	13	consumption	consumption	NOUN
fbem-25528	77	14	propensity	propensity	NOUN
fbem-25528	77	15	,	,	PUNCT
fbem-25528	77	16	as	as	SCONJ
fbem-25528	77	17	their	their	PRON
fbem-25528	77	18	relatively	relatively	ADV
fbem-25528	77	19	ample	ample	ADJ
fbem-25528	77	20	disposable	disposable	ADJ
fbem-25528	77	21	income	income	NOUN
fbem-25528	77	22	allows	allow	VERB
fbem-25528	77	23	them	they	PRON
fbem-25528	77	24	to	to	PART
fbem-25528	77	25	not	not	PART
fbem-25528	77	26	only	only	ADV
fbem-25528	77	27	meet	meet	VERB
fbem-25528	77	28	basic	basic	ADJ
fbem-25528	77	29	living	living	NOUN
fbem-25528	77	30	needs	need	NOUN
fbem-25528	77	31	but	but	CCONJ
fbem-25528	77	32	also	also	ADV
fbem-25528	77	33	invest	invest	VERB
fbem-25528	77	34	in	in	ADP
fbem-25528	77	35	education	education	NOUN
fbem-25528	77	36	,	,	PUNCT
fbem-25528	77	37	healthcare	healthcare	PROPN
fbem-25528	77	38	,	,	PUNCT
fbem-25528	77	39	entertainment	entertainment	NOUN
fbem-25528	77	40	,	,	PUNCT
fbem-25528	77	41	and	and	CCONJ
fbem-25528	77	42	leisure	leisure	NOUN
fbem-25528	77	43	to	to	PART
fbem-25528	77	44	enhance	enhance	VERB
fbem-25528	77	45	their	their	PRON
fbem-25528	77	46	quality	quality	NOUN
fbem-25528	77	47	of	of	ADP
fbem-25528	77	48	life	life	NOUN
fbem-25528	77	49	.	.	PUNCT
fbem-25528	78	1	at	at	ADP
fbem-25528	78	2	this	this	DET
fbem-25528	78	3	stage	stage	NOUN
fbem-25528	78	4	,	,	PUNCT
fbem-25528	78	5	households	household	NOUN
fbem-25528	78	6	are	be	AUX
fbem-25528	78	7	more	more	ADV
fbem-25528	78	8	likely	likely	ADJ
fbem-25528	78	9	to	to	PART
fbem-25528	78	10	make	make	VERB
fbem-25528	78	11	large	large	ADJ
fbem-25528	78	12	expenditures	expenditure	NOUN
fbem-25528	78	13	such	such	ADJ
fbem-25528	78	14	as	as	ADP
fbem-25528	78	15	purchasing	purchase	VERB
fbem-25528	78	16	property	property	NOUN
fbem-25528	78	17	,	,	PUNCT
fbem-25528	78	18	buying	buy	VERB
fbem-25528	78	19	cars	car	NOUN
fbem-25528	78	20	,	,	PUNCT
fbem-25528	78	21	and	and	CCONJ
fbem-25528	78	22	making	make	VERB
fbem-25528	78	23	long	long	ADJ
fbem-25528	78	24	-	-	PUNCT
fbem-25528	78	25	term	term	NOUN
fbem-25528	78	26	investments	investment	NOUN
fbem-25528	78	27	,	,	PUNCT
fbem-25528	78	28	reflecting	reflect	VERB
fbem-25528	78	29	a	a	DET
fbem-25528	78	30	diversification	diversification	NOUN
fbem-25528	78	31	in	in	ADP
fbem-25528	78	32	consumption	consumption	NOUN
fbem-25528	78	33	structure	structure	NOUN
fbem-25528	78	34	and	and	CCONJ
fbem-25528	78	35	a	a	DET
fbem-25528	78	36	higher	high	ADJ
fbem-25528	78	37	level	level	NOUN
fbem-25528	78	38	of	of	ADP
fbem-25528	78	39	consumption	consumption	NOUN
fbem-25528	78	40	activity	activity	NOUN
fbem-25528	78	41	.	.	PUNCT
fbem-25528	79	1	as	as	SCONJ
fbem-25528	79	2	the	the	DET
fbem-25528	79	3	tax	tax	NOUN
fbem-25528	79	4	burden	burden	NOUN
fbem-25528	79	5	level	level	NOUN
fbem-25528	79	6	increases	increase	VERB
fbem-25528	79	7	to	to	ADP
fbem-25528	79	8	a	a	DET
fbem-25528	79	9	moderate	moderate	ADJ
fbem-25528	79	10	level	level	NOUN
fbem-25528	79	11	,	,	PUNCT
fbem-25528	79	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	79	13	households	household	NOUN
fbem-25528	79	14	begin	begin	VERB
fbem-25528	79	15	to	to	PART
fbem-25528	79	16	adjust	adjust	VERB
fbem-25528	79	17	their	their	PRON
fbem-25528	79	18	consumption	consumption	NOUN
fbem-25528	79	19	patterns	pattern	NOUN
fbem-25528	79	20	.	.	PUNCT
fbem-25528	80	1	the	the	DET
fbem-25528	80	2	relative	relative	ADJ
fbem-25528	80	3	reduction	reduction	NOUN
fbem-25528	80	4	in	in	ADP
fbem-25528	80	5	disposable	disposable	ADJ
fbem-25528	80	6	income	income	NOUN
fbem-25528	80	7	leads	lead	VERB
fbem-25528	80	8	to	to	ADP
fbem-25528	80	9	more	more	ADV
fbem-25528	80	10	cautious	cautious	ADJ
fbem-25528	80	11	decision	decision	NOUN
fbem-25528	80	12	-	-	PUNCT
fbem-25528	80	13	making	making	NOUN
fbem-25528	80	14	in	in	ADP
fbem-25528	80	15	consumption	consumption	NOUN
fbem-25528	80	16	.	.	PUNCT
fbem-25528	81	1	households	household	NOUN
fbem-25528	81	2	may	may	AUX
fbem-25528	81	3	reduce	reduce	VERB
fbem-25528	81	4	non	non	ADJ
fbem-25528	81	5	-	-	ADJ
fbem-25528	81	6	essential	essential	ADJ
fbem-25528	81	7	consumption	consumption	NOUN
fbem-25528	81	8	such	such	ADJ
fbem-25528	81	9	as	as	ADP
fbem-25528	81	10	dining	dine	VERB
fbem-25528	81	11	out	out	ADP
fbem-25528	81	12	and	and	CCONJ
fbem-25528	81	13	travel	travel	VERB
fbem-25528	81	14	,	,	PUNCT
fbem-25528	81	15	and	and	CCONJ
fbem-25528	81	16	instead	instead	ADV
fbem-25528	81	17	increase	increase	VERB
fbem-25528	81	18	spending	spend	VERB
fbem-25528	81	19	on	on	ADP
fbem-25528	81	20	housing	housing	NOUN
fbem-25528	81	21	mortgages	mortgage	NOUN
fbem-25528	81	22	and	and	CCONJ
fbem-25528	81	23	children	child	NOUN
fbem-25528	81	24	's	's	PART
fbem-25528	81	25	education	education	NOUN
fbem-25528	81	26	,	,	PUNCT
fbem-25528	81	27	which	which	PRON
fbem-25528	81	28	are	be	AUX
fbem-25528	81	29	directly	directly	ADV
fbem-25528	81	30	related	relate	VERB
fbem-25528	81	31	to	to	ADP
fbem-25528	81	32	family	family	NOUN
fbem-25528	81	33	life	life	NOUN
fbem-25528	81	34	.	.	PUNCT
fbem-25528	82	1	additionally	additionally	ADV
fbem-25528	82	2	,	,	PUNCT
fbem-25528	82	3	households	household	NOUN
fbem-25528	82	4	may	may	AUX
fbem-25528	82	5	place	place	VERB
fbem-25528	82	6	more	more	ADJ
fbem-25528	82	7	emphasis	emphasis	NOUN
fbem-25528	82	8	on	on	ADP
fbem-25528	82	9	saving	saving	NOUN
fbem-25528	82	10	and	and	CCONJ
fbem-25528	82	11	investment	investment	NOUN
fbem-25528	82	12	to	to	PART
fbem-25528	82	13	cope	cope	VERB
fbem-25528	82	14	with	with	ADP
fbem-25528	82	15	expected	expect	VERB
fbem-25528	82	16	economic	economic	ADJ
fbem-25528	82	17	fluctuations	fluctuation	NOUN
fbem-25528	82	18	and	and	CCONJ
fbem-25528	82	19	uncertainties	uncertainty	NOUN
fbem-25528	82	20	,	,	PUNCT
fbem-25528	82	21	leading	lead	VERB
fbem-25528	82	22	to	to	ADP
fbem-25528	82	23	a	a	DET
fbem-25528	82	24	greater	great	ADJ
fbem-25528	82	25	emphasis	emphasis	NOUN
fbem-25528	82	26	on	on	ADP
fbem-25528	82	27	savings	saving	NOUN
fbem-25528	82	28	and	and	CCONJ
fbem-25528	82	29	financial	financial	ADJ
fbem-25528	82	30	planning	planning	NOUN
fbem-25528	82	31	in	in	ADP
fbem-25528	82	32	household	household	NOUN
fbem-25528	82	33	finances	finance	NOUN
fbem-25528	82	34	.	.	PUNCT
fbem-25528	83	1	under	under	ADP
fbem-25528	83	2	a	a	DET
fbem-25528	83	3	high	high	ADJ
fbem-25528	83	4	tax	tax	NOUN
fbem-25528	83	5	burden	burden	NOUN
fbem-25528	83	6	,	,	PUNCT
fbem-25528	83	7	entrepreneurial	entrepreneurial	ADJ
fbem-25528	83	8	households	household	NOUN
fbem-25528	83	9	experience	experience	VERB
fbem-25528	83	10	significant	significant	ADJ
fbem-25528	83	11	shifts	shift	NOUN
fbem-25528	83	12	in	in	ADP
fbem-25528	83	13	their	their	PRON
fbem-25528	83	14	consumption	consumption	NOUN
fbem-25528	83	15	patterns	pattern	NOUN
fbem-25528	83	16	.	.	PUNCT
fbem-25528	84	1	the	the	DET
fbem-25528	84	2	substantial	substantial	ADJ
fbem-25528	84	3	reduction	reduction	NOUN
fbem-25528	84	4	in	in	ADP
fbem-25528	84	5	disposable	disposable	ADJ
fbem-25528	84	6	income	income	NOUN
fbem-25528	84	7	forces	force	NOUN
fbem-25528	84	8	households	household	NOUN
fbem-25528	84	9	to	to	PART
fbem-25528	84	10	adopt	adopt	VERB
fbem-25528	84	11	more	more	ADV
fbem-25528	84	12	conservative	conservative	ADJ
fbem-25528	84	13	and	and	CCONJ
fbem-25528	84	14	rational	rational	ADJ
fbem-25528	84	15	strategies	strategy	NOUN
fbem-25528	84	16	in	in	ADP
fbem-25528	84	17	their	their	PRON
fbem-25528	84	18	spending	spending	NOUN
fbem-25528	84	19	.	.	PUNCT
fbem-25528	85	1	households	household	NOUN
fbem-25528	85	2	may	may	AUX
fbem-25528	85	3	drastically	drastically	ADV
fbem-25528	85	4	cut	cut	VERB
fbem-25528	85	5	nonessential	nonessential	ADJ
fbem-25528	85	6	consumption	consumption	NOUN
fbem-25528	85	7	,	,	PUNCT
fbem-25528	85	8	concentrating	concentrate	VERB
fbem-25528	85	9	limited	limited	ADJ
fbem-25528	85	10	resources	resource	NOUN
fbem-25528	85	11	on	on	ADP
fbem-25528	85	12	meeting	meet	VERB
fbem-25528	85	13	basic	basic	ADJ
fbem-25528	85	14	living	living	NOUN
fbem-25528	85	15	needs	need	NOUN
fbem-25528	85	16	such	such	ADJ
fbem-25528	85	17	as	as	ADP
fbem-25528	85	18	food	food	NOUN
fbem-25528	85	19	,	,	PUNCT
fbem-25528	85	20	housing	housing	NOUN
fbem-25528	85	21	,	,	PUNCT
fbem-25528	85	22	and	and	CCONJ
fbem-25528	85	23	healthcare	healthcare	PROPN
fbem-25528	85	24	.	.	PUNCT
fbem-25528	86	1	high	high	ADJ
fbem-25528	86	2	tax	tax	NOUN
fbem-25528	86	3	burden	burden	NOUN
fbem-25528	86	4	may	may	AUX
fbem-25528	86	5	also	also	ADV
fbem-25528	86	6	suppress	suppress	VERB
fbem-25528	86	7	the	the	DET
fbem-25528	86	8	willingness	willingness	NOUN
fbem-25528	86	9	and	and	CCONJ
fbem-25528	86	10	ability	ability	NOUN
fbem-25528	86	11	of	of	ADP
fbem-25528	86	12	households	household	NOUN
fbem-25528	86	13	to	to	PART
fbem-25528	86	14	invest	invest	VERB
fbem-25528	86	15	,	,	PUNCT
fbem-25528	86	16	leading	lead	VERB
fbem-25528	86	17	to	to	ADP
fbem-25528	86	18	an	an	DET
fbem-25528	86	19	increase	increase	NOUN
fbem-25528	86	20	in	in	ADP
fbem-25528	86	21	savings	saving	NOUN
fbem-25528	86	22	rates	rate	NOUN
fbem-25528	86	23	,	,	PUNCT
fbem-25528	86	24	but	but	CCONJ
fbem-25528	86	25	this	this	DET
fbem-25528	86	26	savings	saving	NOUN
fbem-25528	86	27	behavior	behavior	NOUN
fbem-25528	86	28	is	be	AUX
fbem-25528	86	29	more	more	ADV
fbem-25528	86	30	out	out	ADP
fbem-25528	86	31	of	of	ADP
fbem-25528	86	32	concern	concern	NOUN
fbem-25528	86	33	for	for	ADP
fbem-25528	86	34	future	future	ADJ
fbem-25528	86	35	uncertainties	uncertainty	NOUN
fbem-25528	86	36	rather	rather	ADV
fbem-25528	86	37	than	than	ADP
fbem-25528	86	38	an	an	DET
fbem-25528	86	39	active	active	ADJ
fbem-25528	86	40	choice	choice	NOUN
fbem-25528	86	41	based	base	VERB
fbem-25528	86	42	on	on	ADP
fbem-25528	86	43	financial	financial	ADJ
fbem-25528	86	44	planning	planning	NOUN
fbem-25528	86	45	.	.	PUNCT
fbem-25528	87	1	in	in	ADP
fbem-25528	87	2	this	this	DET
fbem-25528	87	3	scenario	scenario	NOUN
fbem-25528	87	4	,	,	PUNCT
fbem-25528	87	5	household	household	NOUN
fbem-25528	87	6	consumption	consumption	NOUN
fbem-25528	87	7	patterns	pattern	NOUN
fbem-25528	87	8	become	become	VERB
fbem-25528	87	9	conservative	conservative	ADJ
fbem-25528	87	10	,	,	PUNCT
fbem-25528	87	11	with	with	ADP
fbem-25528	87	12	a	a	DET
fbem-25528	87	13	more	more	ADV
fbem-25528	87	14	singular	singular	ADJ
fbem-25528	87	15	consumption	consumption	NOUN
fbem-25528	87	16	structure	structure	NOUN
fbem-25528	87	17	,	,	PUNCT
fbem-25528	87	18	reduced	reduce	VERB
fbem-25528	87	19	non	non	ADJ
fbem-25528	87	20	-	-	ADJ
fbem-25528	87	21	essential	essential	ADJ
fbem-25528	87	22	consumption	consumption	NOUN
fbem-25528	87	23	,	,	PUNCT
fbem-25528	87	24	and	and	CCONJ
fbem-25528	87	25	an	an	DET
fbem-25528	87	26	overall	overall	ADJ
fbem-25528	87	27	decline	decline	NOUN
fbem-25528	87	28	in	in	ADP
fbem-25528	87	29	consumption	consumption	NOUN
fbem-25528	87	30	levels	level	NOUN
fbem-25528	87	31	.	.	PUNCT
fbem-25528	88	1	the	the	DET
fbem-25528	88	2	study	study	NOUN
fbem-25528	88	3	also	also	ADV
fbem-25528	88	4	points	point	VERB
fbem-25528	88	5	out	out	ADP
fbem-25528	88	6	that	that	SCONJ
fbem-25528	88	7	changes	change	NOUN
fbem-25528	88	8	in	in	ADP
fbem-25528	88	9	consumption	consumption	NOUN
fbem-25528	88	10	patterns	pattern	NOUN
fbem-25528	88	11	under	under	ADP
fbem-25528	88	12	different	different	ADJ
fbem-25528	88	13	tax	tax	NOUN
fbem-25528	88	14	burden	burden	NOUN
fbem-25528	88	15	levels	level	NOUN
fbem-25528	88	16	reflect	reflect	VERB
fbem-25528	88	17	not	not	PART
fbem-25528	88	18	only	only	ADV
fbem-25528	88	19	economic	economic	ADJ
fbem-25528	88	20	aspects	aspect	NOUN
fbem-25528	88	21	but	but	CCONJ
fbem-25528	88	22	also	also	ADV
fbem-25528	88	23	involve	involve	VERB
fbem-25528	88	24	psychological	psychological	ADJ
fbem-25528	88	25	and	and	CCONJ
fbem-25528	88	26	social	social	ADJ
fbem-25528	88	27	behavior	behavior	NOUN
fbem-25528	88	28	adjustments	adjustment	NOUN
fbem-25528	88	29	among	among	ADP
fbem-25528	88	30	family	family	NOUN
fbem-25528	88	31	members	member	NOUN
fbem-25528	88	32	.	.	PUNCT
fbem-25528	89	1	in	in	ADP
fbem-25528	89	2	a	a	DET
fbem-25528	89	3	high	high	ADJ
fbem-25528	89	4	tax	tax	NOUN
fbem-25528	89	5	burden	burden	NOUN
fbem-25528	89	6	environment	environment	NOUN
fbem-25528	89	7	,	,	PUNCT
fbem-25528	89	8	entrepreneurs	entrepreneur	NOUN
fbem-25528	89	9	and	and	CCONJ
fbem-25528	89	10	their	their	PRON
fbem-25528	89	11	family	family	NOUN
fbem-25528	89	12	members	member	NOUN
fbem-25528	89	13	may	may	AUX
fbem-25528	89	14	experience	experience	VERB
fbem-25528	89	15	significant	significant	ADJ
fbem-25528	89	16	financial	financial	ADJ
fbem-25528	89	17	and	and	CCONJ
fbem-25528	89	18	lifestyle	lifestyle	NOUN
fbem-25528	89	19	pressures	pressure	NOUN
fbem-25528	89	20	,	,	PUNCT
fbem-25528	89	21	which	which	PRON
fbem-25528	89	22	could	could	AUX
fbem-25528	89	23	further	far	ADV
fbem-25528	89	24	influence	influence	VERB
fbem-25528	89	25	household	household	NOUN
fbem-25528	89	26	consumption	consumption	NOUN
fbem-25528	89	27	decisions	decision	NOUN
fbem-25528	89	28	,	,	PUNCT
fbem-25528	89	29	making	make	VERB
fbem-25528	89	30	families	family	NOUN
fbem-25528	89	31	more	more	ADV
fbem-25528	89	32	cautious	cautious	ADJ
fbem-25528	89	33	when	when	SCONJ
fbem-25528	89	34	facing	face	VERB
fbem-25528	89	35	future	future	ADJ
fbem-25528	89	36	expenses	expense	NOUN
fbem-25528	89	37	.	.	PUNCT
fbem-25528	90	1	in	in	ADP
fbem-25528	90	2	the	the	DET
fbem-25528	90	3	long	long	ADJ
fbem-25528	90	4	term	term	NOUN
fbem-25528	90	5	,	,	PUNCT
fbem-25528	90	6	changes	change	NOUN
fbem-25528	90	7	in	in	ADP
fbem-25528	90	8	tax	tax	NOUN
fbem-25528	90	9	burden	burden	NOUN
fbem-25528	90	10	levels	level	NOUN
fbem-25528	90	11	may	may	AUX
fbem-25528	90	12	profoundly	profoundly	ADV
fbem-25528	90	13	impact	impact	VERB
fbem-25528	90	14	the	the	DET
fbem-25528	90	15	consumption	consumption	NOUN
fbem-25528	90	16	habits	habit	NOUN
fbem-25528	90	17	of	of	ADP
fbem-25528	90	18	entrepreneurial	entrepreneurial	ADJ
fbem-25528	90	19	households	household	NOUN
fbem-25528	90	20	,	,	PUNCT
fbem-25528	90	21	with	with	ADP
fbem-25528	90	22	those	those	PRON
fbem-25528	90	23	under	under	ADP
fbem-25528	90	24	prolonged	prolonged	ADJ
fbem-25528	90	25	high	high	ADJ
fbem-25528	90	26	tax	tax	NOUN
fbem-25528	90	27	burden	burden	NOUN
fbem-25528	90	28	conditions	condition	NOUN
fbem-25528	90	29	potentially	potentially	ADV
fbem-25528	90	30	developing	develop	VERB
fbem-25528	90	31	conservative	conservative	ADJ
fbem-25528	90	32	consumption	consumption	NOUN
fbem-25528	90	33	habits	habit	NOUN
fbem-25528	90	34	,	,	PUNCT
fbem-25528	90	35	while	while	SCONJ
fbem-25528	90	36	those	those	PRON
fbem-25528	90	37	in	in	ADP
fbem-25528	90	38	a	a	DET
fbem-25528	90	39	low	low	ADJ
fbem-25528	90	40	tax	tax	NOUN
fbem-25528	90	41	burden	burden	NOUN
fbem-25528	90	42	environment	environment	NOUN
fbem-25528	90	43	may	may	AUX
fbem-25528	90	44	be	be	AUX
fbem-25528	90	45	more	more	ADV
fbem-25528	90	46	inclined	inclined	ADJ
fbem-25528	90	47	to	to	PART
fbem-25528	90	48	maintain	maintain	VERB
fbem-25528	90	49	higher	high	ADJ
fbem-25528	90	50	consumption	consumption	NOUN
fbem-25528	90	51	levels	level	NOUN
fbem-25528	90	52	.	.	PUNCT
fbem-25528	91	1	overall	overall	ADV
fbem-25528	91	2	,	,	PUNCT
fbem-25528	91	3	the	the	DET
fbem-25528	91	4	impact	impact	NOUN
fbem-25528	91	5	of	of	ADP
fbem-25528	91	6	tax	tax	NOUN
fbem-25528	91	7	burden	burden	NOUN
fbem-25528	91	8	levels	level	NOUN
fbem-25528	91	9	on	on	ADP
fbem-25528	91	10	the	the	DET
fbem-25528	91	11	consumption	consumption	NOUN
fbem-25528	91	12	patterns	pattern	NOUN
fbem-25528	91	13	of	of	ADP
fbem-25528	91	14	entrepreneurial	entrepreneurial	ADJ
fbem-25528	91	15	households	household	NOUN
fbem-25528	91	16	is	be	AUX
fbem-25528	91	17	multidimensional	multidimensional	ADJ
fbem-25528	91	18	,	,	PUNCT
fbem-25528	91	19	directly	directly	ADV
fbem-25528	91	20	influencing	influence	VERB
fbem-25528	91	21	economic	economic	ADJ
fbem-25528	91	22	decisions	decision	NOUN
fbem-25528	91	23	and	and	CCONJ
fbem-25528	91	24	potentially	potentially	ADV
fbem-25528	91	25	causing	cause	VERB
fbem-25528	91	26	psychological	psychological	ADJ
fbem-25528	91	27	and	and	CCONJ
fbem-25528	91	28	social	social	ADJ
fbem-25528	91	29	behavior	behavior	NOUN
fbem-25528	91	30	changes	change	NOUN
fbem-25528	91	31	among	among	ADP
fbem-25528	91	32	family	family	NOUN
fbem-25528	91	33	members	member	NOUN
fbem-25528	91	34	,	,	PUNCT
fbem-25528	91	35	which	which	PRON
fbem-25528	91	36	in	in	ADP
fbem-25528	91	37	turn	turn	NOUN
fbem-25528	91	38	affects	affect	VERB
fbem-25528	91	39	the	the	DET
fbem-25528	91	40	long	long	ADJ
fbem-25528	91	41	-	-	PUNCT
fbem-25528	91	42	term	term	NOUN
fbem-25528	91	43	wellbeing	wellbeing	NOUN
fbem-25528	91	44	of	of	ADP
fbem-25528	91	45	the	the	DET
fbem-25528	91	46	household	household	NOUN
fbem-25528	91	47	.	.	PUNCT
fbem-25528	92	1	these	these	DET
fbem-25528	92	2	findings	finding	NOUN
fbem-25528	92	3	provide	provide	VERB
fbem-25528	92	4	important	important	ADJ
fbem-25528	92	5	references	reference	NOUN
fbem-25528	92	6	for	for	ADP
fbem-25528	92	7	the	the	DET
fbem-25528	92	8	formulation	formulation	NOUN
fbem-25528	92	9	and	and	CCONJ
fbem-25528	92	10	adjustment	adjustment	NOUN
fbem-25528	92	11	of	of	ADP
fbem-25528	92	12	tax	tax	NOUN
fbem-25528	92	13	policies	policy	NOUN
fbem-25528	92	14	,	,	PUNCT
fbem-25528	92	15	helping	help	VERB
fbem-25528	92	16	policymakers	policymaker	NOUN
fbem-25528	92	17	better	well	ADV
fbem-25528	92	18	understand	understand	VERB
fbem-25528	92	19	the	the	DET
fbem-25528	92	20	economic	economic	ADJ
fbem-25528	92	21	logic	logic	NOUN
fbem-25528	92	22	behind	behind	ADP
fbem-25528	92	23	household	household	NOUN
fbem-25528	92	24	consumption	consumption	NOUN
fbem-25528	92	25	behavior	behavior	NOUN
fbem-25528	92	26	and	and	CCONJ
fbem-25528	92	27	devise	devise	VERB
fbem-25528	92	28	tax	tax	NOUN
fbem-25528	92	29	policies	policy	NOUN
fbem-25528	92	30	that	that	PRON
fbem-25528	92	31	both	both	PRON
fbem-25528	92	32	promote	promote	VERB
fbem-25528	92	33	economic	economic	ADJ
fbem-25528	92	34	development	development	NOUN
fbem-25528	92	35	and	and	CCONJ
fbem-25528	92	36	meet	meet	VERB
fbem-25528	92	37	the	the	DET
fbem-25528	92	38	needs	need	NOUN
fbem-25528	92	39	of	of	ADP
fbem-25528	92	40	families	family	NOUN
fbem-25528	92	41	.	.	PUNCT
fbem-25528	93	1	4	4	X
fbem-25528	93	2	.	.	X
fbem-25528	93	3	optimization	optimization	NOUN
fbem-25528	93	4	suggestions	suggestion	NOUN
fbem-25528	93	5	for	for	ADP
fbem-25528	93	6	tax	tax	NOUN
fbem-25528	93	7	policies	policy	NOUN
fbem-25528	93	8	concerning	concern	VERB
fbem-25528	93	9	entrepreneurial	entrepreneurial	ADJ
fbem-25528	93	10	households	household	NOUN
fbem-25528	93	11	to	to	PART
fbem-25528	93	12	effectively	effectively	ADV
fbem-25528	93	13	optimize	optimize	VERB
fbem-25528	93	14	tax	tax	NOUN
fbem-25528	93	15	policies	policy	NOUN
fbem-25528	93	16	for	for	ADP
fbem-25528	93	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	93	18	households	household	NOUN
fbem-25528	93	19	,	,	PUNCT
fbem-25528	93	20	this	this	DET
fbem-25528	93	21	study	study	NOUN
fbem-25528	93	22	proposes	propose	VERB
fbem-25528	93	23	a	a	DET
fbem-25528	93	24	series	series	NOUN
fbem-25528	93	25	of	of	ADP
fbem-25528	93	26	comprehensive	comprehensive	ADJ
fbem-25528	93	27	recommendations	recommendation	NOUN
fbem-25528	93	28	.	.	PUNCT
fbem-25528	94	1	first	first	ADV
fbem-25528	94	2	,	,	PUNCT
fbem-25528	94	3	the	the	DET
fbem-25528	94	4	government	government	NOUN
fbem-25528	94	5	should	should	AUX
fbem-25528	94	6	implement	implement	VERB
fbem-25528	94	7	tax	tax	NOUN
fbem-25528	94	8	relief	relief	NOUN
fbem-25528	94	9	strategies	strategy	NOUN
fbem-25528	94	10	to	to	PART
fbem-25528	94	11	reduce	reduce	VERB
fbem-25528	94	12	income	income	NOUN
fbem-25528	94	13	tax	tax	NOUN
fbem-25528	94	14	and	and	CCONJ
fbem-25528	94	15	value	value	NOUN
fbem-25528	94	16	-	-	PUNCT
fbem-25528	94	17	added	add	VERB
fbem-25528	94	18	tax	tax	NOUN
fbem-25528	94	19	burdens	burden	NOUN
fbem-25528	94	20	on	on	ADP
fbem-25528	94	21	entrepreneurial	entrepreneurial	ADJ
fbem-25528	94	22	households	household	NOUN
fbem-25528	94	23	,	,	PUNCT
fbem-25528	94	24	especially	especially	ADV
fbem-25528	94	25	during	during	ADP
fbem-25528	94	26	the	the	DET
fbem-25528	94	27	initial	initial	ADJ
fbem-25528	94	28	stages	stage	NOUN
fbem-25528	94	29	of	of	ADP
fbem-25528	94	30	a	a	DET
fbem-25528	94	31	business	business	NOUN
fbem-25528	94	32	.	.	PUNCT
fbem-25528	95	1	this	this	PRON
fbem-25528	95	2	would	would	AUX
fbem-25528	95	3	alleviate	alleviate	VERB
fbem-25528	95	4	the	the	DET
fbem-25528	95	5	tax	tax	NOUN
fbem-25528	95	6	burden	burden	NOUN
fbem-25528	95	7	,	,	PUNCT
fbem-25528	95	8	providing	provide	VERB
fbem-25528	95	9	necessary	necessary	ADJ
fbem-25528	95	10	financial	financial	ADJ
fbem-25528	95	11	support	support	NOUN
fbem-25528	95	12	,	,	PUNCT
fbem-25528	95	13	encouraging	encourage	VERB
fbem-25528	95	14	families	family	NOUN
fbem-25528	95	15	to	to	PART
fbem-25528	95	16	engage	engage	VERB
fbem-25528	95	17	in	in	ADP
fbem-25528	95	18	entrepreneurship	entrepreneurship	NOUN
fbem-25528	95	19	,	,	PUNCT
fbem-25528	95	20	and	and	CCONJ
fbem-25528	95	21	promoting	promote	VERB
fbem-25528	95	22	economic	economic	ADJ
fbem-25528	95	23	growth	growth	NOUN
fbem-25528	95	24	and	and	CCONJ
fbem-25528	95	25	innovation	innovation	NOUN
fbem-25528	95	26	.	.	PUNCT
fbem-25528	96	1	second	second	ADV
fbem-25528	96	2	,	,	PUNCT
fbem-25528	96	3	the	the	DET
fbem-25528	96	4	government	government	NOUN
fbem-25528	96	5	should	should	AUX
fbem-25528	96	6	design	design	VERB
fbem-25528	96	7	and	and	CCONJ
fbem-25528	96	8	implement	implement	VERB
fbem-25528	96	9	specific	specific	ADJ
fbem-25528	96	10	tax	tax	NOUN
fbem-25528	96	11	incentives	incentive	NOUN
fbem-25528	96	12	to	to	PART
fbem-25528	96	13	support	support	VERB
fbem-25528	96	14	r&d	r&d	NOUN
fbem-25528	96	15	activities	activity	NOUN
fbem-25528	96	16	in	in	ADP
fbem-25528	96	17	startups	startup	NOUN
fbem-25528	96	18	,	,	PUNCT
fbem-25528	96	19	reduce	reduce	VERB
fbem-25528	96	20	the	the	DET
fbem-25528	96	21	costs	cost	NOUN
fbem-25528	96	22	of	of	ADP
fbem-25528	96	23	technological	technological	ADJ
fbem-25528	96	24	innovation	innovation	NOUN
fbem-25528	96	25	,	,	PUNCT
fbem-25528	96	26	and	and	CCONJ
fbem-25528	96	27	enhance	enhance	VERB
fbem-25528	96	28	the	the	DET
fbem-25528	96	29	market	market	NOUN
fbem-25528	96	30	competitiveness	competitiveness	NOUN
fbem-25528	96	31	of	of	ADP
fbem-25528	96	32	these	these	DET
fbem-25528	96	33	enterprises	enterprise	NOUN
fbem-25528	96	34	.	.	PUNCT
fbem-25528	97	1	simultaneously	simultaneously	ADV
fbem-25528	97	2	,	,	PUNCT
fbem-25528	97	3	the	the	DET
fbem-25528	97	4	transparency	transparency	NOUN
fbem-25528	97	5	and	and	CCONJ
fbem-25528	97	6	stability	stability	NOUN
fbem-25528	97	7	of	of	ADP
fbem-25528	97	8	tax	tax	NOUN
fbem-25528	97	9	policies	policy	NOUN
fbem-25528	97	10	should	should	AUX
fbem-25528	97	11	be	be	AUX
fbem-25528	97	12	improved	improve	VERB
fbem-25528	97	13	to	to	PART
fbem-25528	97	14	ensure	ensure	VERB
fbem-25528	97	15	continuity	continuity	NOUN
fbem-25528	97	16	over	over	ADP
fbem-25528	97	17	a	a	DET
fbem-25528	97	18	certain	certain	ADJ
fbem-25528	97	19	period	period	NOUN
fbem-25528	97	20	,	,	PUNCT
fbem-25528	97	21	thereby	thereby	ADV
fbem-25528	97	22	reducing	reduce	VERB
fbem-25528	97	23	the	the	DET
fbem-25528	97	24	uncertainty	uncertainty	NOUN
fbem-25528	97	25	faced	face	VERB
fbem-25528	97	26	by	by	ADP
fbem-25528	97	27	entrepreneurial	entrepreneurial	ADJ
fbem-25528	97	28	households	household	NOUN
fbem-25528	97	29	and	and	CCONJ
fbem-25528	97	30	helping	help	VERB
fbem-25528	97	31	them	they	PRON
fbem-25528	97	32	with	with	ADP
fbem-25528	97	33	long	long	ADJ
fbem-25528	97	34	-	-	PUNCT
fbem-25528	97	35	term	term	NOUN
fbem-25528	97	36	planning	planning	NOUN
fbem-25528	97	37	.	.	PUNCT
fbem-25528	98	1	furthermore	furthermore	ADV
fbem-25528	98	2	,	,	PUNCT
fbem-25528	98	3	it	it	PRON
fbem-25528	98	4	is	be	AUX
fbem-25528	98	5	recommended	recommend	VERB
fbem-25528	98	6	that	that	SCONJ
fbem-25528	98	7	the	the	DET
fbem-25528	98	8	government	government	NOUN
fbem-25528	98	9	establish	establish	VERB
fbem-25528	98	10	a	a	DET
fbem-25528	98	11	conditional	conditional	ADJ
fbem-25528	98	12	tax	tax	NOUN
fbem-25528	98	13	incentive	incentive	NOUN
fbem-25528	98	14	mechanism	mechanism	NOUN
fbem-25528	98	15	to	to	PART
fbem-25528	98	16	provide	provide	VERB
fbem-25528	98	17	more	more	ADJ
fbem-25528	98	18	incentives	incentive	NOUN
fbem-25528	98	19	for	for	ADP
fbem-25528	98	20	entrepreneurial	entrepreneurial	ADJ
fbem-25528	98	21	households	household	NOUN
fbem-25528	98	22	that	that	PRON
fbem-25528	98	23	meet	meet	VERB
fbem-25528	98	24	specific	specific	ADJ
fbem-25528	98	25	criteria	criterion	NOUN
fbem-25528	98	26	,	,	PUNCT
fbem-25528	98	27	promoting	promote	VERB
fbem-25528	98	28	long	long	ADJ
fbem-25528	98	29	-	-	PUNCT
fbem-25528	98	30	term	term	NOUN
fbem-25528	98	31	investment	investment	NOUN
fbem-25528	98	32	and	and	CCONJ
fbem-25528	98	33	sustainable	sustainable	ADJ
fbem-25528	98	34	development	development	NOUN
fbem-25528	98	35	.	.	PUNCT
fbem-25528	99	1	additionally	additionally	ADV
fbem-25528	99	2	,	,	PUNCT
fbem-25528	99	3	the	the	DET
fbem-25528	99	4	tax	tax	NOUN
fbem-25528	99	5	declaration	declaration	NOUN
fbem-25528	99	6	process	process	NOUN
fbem-25528	99	7	should	should	AUX
fbem-25528	99	8	be	be	AUX
fbem-25528	99	9	simplified	simplify	VERB
fbem-25528	99	10	,	,	PUNCT
fbem-25528	99	11	such	such	ADJ
fbem-25528	99	12	as	as	ADP
fbem-25528	99	13	introducing	introduce	VERB
fbem-25528	99	14	an	an	DET
fbem-25528	99	15	electronic	electronic	ADJ
fbem-25528	99	16	filing	filing	NOUN
fbem-25528	99	17	system	system	NOUN
fbem-25528	99	18	to	to	PART
fbem-25528	99	19	reduce	reduce	VERB
fbem-25528	99	20	the	the	DET
fbem-25528	99	21	administrative	administrative	ADJ
fbem-25528	99	22	burden	burden	NOUN
fbem-25528	99	23	on	on	ADP
fbem-25528	99	24	entrepreneurial	entrepreneurial	ADJ
fbem-25528	99	25	households	household	NOUN
fbem-25528	99	26	,	,	PUNCT
fbem-25528	99	27	allowing	allow	VERB
fbem-25528	99	28	them	they	PRON
fbem-25528	99	29	to	to	PART
fbem-25528	99	30	focus	focus	VERB
fbem-25528	99	31	more	more	ADV
fbem-25528	99	32	on	on	ADP
fbem-25528	99	33	business	business	NOUN
fbem-25528	99	34	development	development	NOUN
fbem-25528	99	35	.	.	PUNCT
fbem-25528	100	1	enhancing	enhance	VERB
fbem-25528	100	2	the	the	DET
fbem-25528	100	3	promotion	promotion	NOUN
fbem-25528	100	4	and	and	CCONJ
fbem-25528	100	5	education	education	NOUN
fbem-25528	100	6	of	of	ADP
fbem-25528	100	7	tax	tax	NOUN
fbem-25528	100	8	policies	policy	NOUN
fbem-25528	100	9	is	be	AUX
fbem-25528	100	10	also	also	ADV
fbem-25528	100	11	crucial	crucial	ADJ
fbem-25528	100	12	.	.	PUNCT
fbem-25528	101	1	the	the	DET
fbem-25528	101	2	government	government	NOUN
fbem-25528	101	3	should	should	AUX
fbem-25528	101	4	disseminate	disseminate	VERB
fbem-25528	101	5	tax	tax	NOUN
fbem-25528	101	6	policy	policy	NOUN
fbem-25528	101	7	knowledge	knowledge	NOUN
fbem-25528	101	8	through	through	ADP
fbem-25528	101	9	various	various	ADJ
fbem-25528	101	10	channels	channel	NOUN
fbem-25528	101	11	,	,	PUNCT
fbem-25528	101	12	provide	provide	VERB
fbem-25528	101	13	professional	professional	ADJ
fbem-25528	101	14	training	training	NOUN
fbem-25528	101	15	,	,	PUNCT
fbem-25528	101	16	and	and	CCONJ
fbem-25528	101	17	improve	improve	VERB
fbem-25528	101	18	the	the	DET
fbem-25528	101	19	awareness	awareness	NOUN
fbem-25528	101	20	and	and	CCONJ
fbem-25528	101	21	application	application	NOUN
fbem-25528	101	22	ability	ability	NOUN
fbem-25528	101	23	of	of	ADP
fbem-25528	101	24	entrepreneurial	entrepreneurial	ADJ
fbem-25528	101	25	households	household	NOUN
fbem-25528	101	26	regarding	regard	VERB
fbem-25528	101	27	these	these	DET
fbem-25528	101	28	policies	policy	NOUN
fbem-25528	101	29	.	.	PUNCT
fbem-25528	102	1	regular	regular	ADJ
fbem-25528	102	2	surveys	survey	NOUN
fbem-25528	102	3	should	should	AUX
fbem-25528	102	4	be	be	AUX
fbem-25528	102	5	conducted	conduct	VERB
fbem-25528	102	6	to	to	PART
fbem-25528	102	7	collect	collect	VERB
fbem-25528	102	8	feedback	feedback	NOUN
fbem-25528	102	9	from	from	ADP
fbem-25528	102	10	entrepreneurial	entrepreneurial	ADJ
fbem-25528	102	11	households	household	NOUN
fbem-25528	102	12	,	,	PUNCT
fbem-25528	102	13	analyze	analyze	VERB
fbem-25528	102	14	and	and	CCONJ
fbem-25528	102	15	adjust	adjust	VERB
fbem-25528	102	16	tax	tax	NOUN
fbem-25528	102	17	policies	policy	NOUN
fbem-25528	102	18	in	in	ADP
fbem-25528	102	19	a	a	DET
fbem-25528	102	20	timely	timely	ADJ
fbem-25528	102	21	manner	manner	NOUN
fbem-25528	102	22	,	,	PUNCT
fbem-25528	102	23	and	and	CCONJ
fbem-25528	102	24	ensure	ensure	VERB
fbem-25528	102	25	their	their	PRON
fbem-25528	102	26	adaptability	adaptability	NOUN
fbem-25528	102	27	and	and	CCONJ
fbem-25528	102	28	effectiveness	effectiveness	NOUN
fbem-25528	102	29	.	.	PUNCT
fbem-25528	103	1	finally	finally	ADV
fbem-25528	103	2	,	,	PUNCT
fbem-25528	103	3	a	a	DET
fbem-25528	103	4	tax	tax	NOUN
fbem-25528	103	5	policy	policy	NOUN
fbem-25528	103	6	evaluation	evaluation	NOUN
fbem-25528	103	7	mechanism	mechanism	NOUN
fbem-25528	103	8	should	should	AUX
fbem-25528	103	9	be	be	AUX
fbem-25528	103	10	established	establish	VERB
fbem-25528	103	11	to	to	PART
fbem-25528	103	12	regularly	regularly	ADV
fbem-25528	103	13	assess	assess	VERB
fbem-25528	103	14	the	the	DET
fbem-25528	103	15	effectiveness	effectiveness	NOUN
fbem-25528	103	16	of	of	ADP
fbem-25528	103	17	policy	policy	NOUN
fbem-25528	103	18	implementation	implementation	NOUN
fbem-25528	103	19	,	,	PUNCT
fbem-25528	103	20	identify	identify	VERB
fbem-25528	103	21	and	and	CCONJ
fbem-25528	103	22	address	address	VERB
fbem-25528	103	23	issues	issue	NOUN
fbem-25528	103	24	in	in	ADP
fbem-25528	103	25	the	the	DET
fbem-25528	103	26	process	process	NOUN
fbem-25528	103	27	,	,	PUNCT
fbem-25528	103	28	and	and	CCONJ
fbem-25528	103	29	achieve	achieve	VERB
fbem-25528	103	30	continuous	continuous	ADJ
fbem-25528	103	31	improvement	improvement	NOUN
fbem-25528	103	32	of	of	ADP
fbem-25528	103	33	tax	tax	NOUN
fbem-25528	103	34	policies	policy	NOUN
fbem-25528	103	35	.	.	PUNCT
fbem-25528	104	1	these	these	DET
fbem-25528	104	2	measures	measure	NOUN
fbem-25528	104	3	collectively	collectively	ADV
fbem-25528	104	4	build	build	VERB
fbem-25528	104	5	a	a	DET
fbem-25528	104	6	supportive	supportive	ADJ
fbem-25528	104	7	,	,	PUNCT
fbem-25528	104	8	fair	fair	ADJ
fbem-25528	104	9	,	,	PUNCT
fbem-25528	104	10	and	and	CCONJ
fbem-25528	104	11	efficient	efficient	ADJ
fbem-25528	104	12	tax	tax	NOUN
fbem-25528	104	13	system	system	NOUN
fbem-25528	104	14	that	that	PRON
fbem-25528	104	15	provides	provide	VERB
fbem-25528	104	16	substantial	substantial	ADJ
fbem-25528	104	17	assistance	assistance	NOUN
fbem-25528	104	18	to	to	ADP
fbem-25528	104	19	entrepreneurial	entrepreneurial	ADJ
fbem-25528	104	20	households	household	NOUN
fbem-25528	104	21	while	while	SCONJ
fbem-25528	104	22	offering	offer	VERB
fbem-25528	104	23	solid	solid	ADJ
fbem-25528	104	24	policy	policy	NOUN
fbem-25528	104	25	support	support	NOUN
fbem-25528	104	26	for	for	ADP
fbem-25528	104	27	healthy	healthy	ADJ
fbem-25528	104	28	economic	economic	ADJ
fbem-25528	104	29	development	development	NOUN
fbem-25528	104	30	.	.	PUNCT
fbem-25528	105	1	through	through	ADP
fbem-25528	105	2	the	the	DET
fbem-25528	105	3	implementation	implementation	NOUN
fbem-25528	105	4	of	of	ADP
fbem-25528	105	5	these	these	DET
fbem-25528	105	6	coherent	coherent	ADJ
fbem-25528	105	7	strategies	strategy	NOUN
fbem-25528	105	8	,	,	PUNCT
fbem-25528	105	9	a	a	DET
fbem-25528	105	10	favorable	favorable	ADJ
fbem-25528	105	11	economic	economic	ADJ
fbem-25528	105	12	environment	environment	NOUN
fbem-25528	105	13	can	can	AUX
fbem-25528	105	14	be	be	AUX
fbem-25528	105	15	created	create	VERB
fbem-25528	105	16	for	for	ADP
fbem-25528	105	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	105	18	households	household	NOUN
fbem-25528	105	19	,	,	PUNCT
fbem-25528	105	20	promoting	promote	VERB
fbem-25528	105	21	their	their	PRON
fbem-25528	105	22	economic	economic	ADJ
fbem-25528	105	23	activities	activity	NOUN
fbem-25528	105	24	and	and	CCONJ
fbem-25528	105	25	contributing	contribute	VERB
fbem-25528	105	26	to	to	ADP
fbem-25528	105	27	overall	overall	ADJ
fbem-25528	105	28	economic	economic	ADJ
fbem-25528	105	29	stability	stability	NOUN
fbem-25528	105	30	and	and	CCONJ
fbem-25528	105	31	growth	growth	NOUN
fbem-25528	105	32	.	.	PUNCT
fbem-25528	106	1	5	5	X
fbem-25528	106	2	.	.	X
fbem-25528	106	3	analysis	analysis	NOUN
fbem-25528	106	4	of	of	ADP
fbem-25528	106	5	economic	economic	ADJ
fbem-25528	106	6	pressure	pressure	NOUN
fbem-25528	106	7	on	on	ADP
fbem-25528	106	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	106	9	households	household	NOUN
fbem-25528	106	10	due	due	ADP
fbem-25528	106	11	to	to	ADP
fbem-25528	106	12	tax	tax	NOUN
fbem-25528	106	13	burden	burden	NOUN
fbem-25528	106	14	the	the	DET
fbem-25528	106	15	tax	tax	NOUN
fbem-25528	106	16	burden	burden	NOUN
fbem-25528	106	17	imposes	impose	VERB
fbem-25528	106	18	significant	significant	ADJ
fbem-25528	106	19	economic	economic	ADJ
fbem-25528	106	20	pressure	pressure	NOUN
fbem-25528	106	21	on	on	ADP
fbem-25528	106	22	entrepreneurial	entrepreneurial	ADJ
fbem-25528	106	23	households	household	NOUN
fbem-25528	106	24	,	,	PUNCT
fbem-25528	106	25	affecting	affect	VERB
fbem-25528	106	26	their	their	PRON
fbem-25528	106	27	financial	financial	ADJ
fbem-25528	106	28	health	health	NOUN
fbem-25528	106	29	and	and	CCONJ
fbem-25528	106	30	daily	daily	ADJ
fbem-25528	106	31	operations	operation	NOUN
fbem-25528	106	32	.	.	PUNCT
fbem-25528	107	1	entrepreneurial	entrepreneurial	ADJ
fbem-25528	107	2	households	household	NOUN
fbem-25528	107	3	often	often	ADV
fbem-25528	107	4	face	face	VERB
fbem-25528	107	5	financial	financial	ADJ
fbem-25528	107	6	shortages	shortage	NOUN
fbem-25528	107	7	,	,	PUNCT
fbem-25528	107	8	market	market	NOUN
fbem-25528	107	9	uncertainties	uncertainty	NOUN
fbem-25528	107	10	,	,	PUNCT
fbem-25528	107	11	and	and	CCONJ
fbem-25528	107	12	operational	operational	ADJ
fbem-25528	107	13	119	119	NUM
fbem-25528	107	14	risks	risk	NOUN
fbem-25528	107	15	,	,	PUNCT
fbem-25528	107	16	which	which	PRON
fbem-25528	107	17	are	be	AUX
fbem-25528	107	18	exacerbated	exacerbate	VERB
fbem-25528	107	19	by	by	ADP
fbem-25528	107	20	increased	increase	VERB
fbem-25528	107	21	taxation	taxation	NOUN
fbem-25528	107	22	.	.	PUNCT
fbem-25528	108	1	taxes	taxis	NOUN
fbem-25528	108	2	directly	directly	ADV
fbem-25528	108	3	impact	impact	VERB
fbem-25528	108	4	the	the	DET
fbem-25528	108	5	disposable	disposable	ADJ
fbem-25528	108	6	income	income	NOUN
fbem-25528	108	7	of	of	ADP
fbem-25528	108	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	108	9	households	household	NOUN
fbem-25528	108	10	,	,	PUNCT
fbem-25528	108	11	reducing	reduce	VERB
fbem-25528	108	12	their	their	PRON
fbem-25528	108	13	ability	ability	NOUN
fbem-25528	108	14	to	to	PART
fbem-25528	108	15	consume	consume	VERB
fbem-25528	108	16	and	and	CCONJ
fbem-25528	108	17	invest	invest	VERB
fbem-25528	108	18	.	.	PUNCT
fbem-25528	109	1	when	when	SCONJ
fbem-25528	109	2	tax	tax	NOUN
fbem-25528	109	3	rates	rate	NOUN
fbem-25528	109	4	are	be	AUX
fbem-25528	109	5	high	high	ADJ
fbem-25528	109	6	,	,	PUNCT
fbem-25528	109	7	more	more	ADJ
fbem-25528	109	8	income	income	NOUN
fbem-25528	109	9	is	be	AUX
fbem-25528	109	10	required	require	VERB
fbem-25528	109	11	for	for	ADP
fbem-25528	109	12	tax	tax	NOUN
fbem-25528	109	13	payments	payment	NOUN
fbem-25528	109	14	,	,	PUNCT
fbem-25528	109	15	squeezing	squeeze	VERB
fbem-25528	109	16	consumption	consumption	NOUN
fbem-25528	109	17	and	and	CCONJ
fbem-25528	109	18	investment	investment	NOUN
fbem-25528	109	19	budgets	budget	NOUN
fbem-25528	109	20	.	.	PUNCT
fbem-25528	110	1	this	this	PRON
fbem-25528	110	2	is	be	AUX
fbem-25528	110	3	particularly	particularly	ADV
fbem-25528	110	4	detrimental	detrimental	ADJ
fbem-25528	110	5	during	during	ADP
fbem-25528	110	6	the	the	DET
fbem-25528	110	7	startup	startup	NOUN
fbem-25528	110	8	phase	phase	NOUN
fbem-25528	110	9	,	,	PUNCT
fbem-25528	110	10	where	where	SCONJ
fbem-25528	110	11	profits	profit	NOUN
fbem-25528	110	12	are	be	AUX
fbem-25528	110	13	unstable	unstable	ADJ
fbem-25528	110	14	,	,	PUNCT
fbem-25528	110	15	and	and	CCONJ
fbem-25528	110	16	high	high	ADJ
fbem-25528	110	17	tax	tax	NOUN
fbem-25528	110	18	burdens	burden	NOUN
fbem-25528	110	19	may	may	AUX
fbem-25528	110	20	hinder	hinder	VERB
fbem-25528	110	21	normal	normal	ADJ
fbem-25528	110	22	business	business	NOUN
fbem-25528	110	23	operations	operation	NOUN
fbem-25528	110	24	,	,	PUNCT
fbem-25528	110	25	threatening	threaten	VERB
fbem-25528	110	26	survival	survival	NOUN
fbem-25528	110	27	.	.	PUNCT
fbem-25528	111	1	increased	increase	VERB
fbem-25528	111	2	taxation	taxation	NOUN
fbem-25528	111	3	also	also	ADV
fbem-25528	111	4	exacerbates	exacerbate	VERB
fbem-25528	111	5	liquidity	liquidity	NOUN
fbem-25528	111	6	issues	issue	NOUN
fbem-25528	111	7	for	for	ADP
fbem-25528	111	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	111	9	households	household	NOUN
fbem-25528	111	10	.	.	PUNCT
fbem-25528	112	1	these	these	DET
fbem-25528	112	2	households	household	NOUN
fbem-25528	112	3	,	,	PUNCT
fbem-25528	112	4	which	which	PRON
fbem-25528	112	5	rely	rely	VERB
fbem-25528	112	6	on	on	ADP
fbem-25528	112	7	limited	limited	ADJ
fbem-25528	112	8	funds	fund	NOUN
fbem-25528	112	9	to	to	PART
fbem-25528	112	10	support	support	VERB
fbem-25528	112	11	operations	operation	NOUN
fbem-25528	112	12	and	and	CCONJ
fbem-25528	112	13	growth	growth	NOUN
fbem-25528	112	14	,	,	PUNCT
fbem-25528	112	15	may	may	AUX
fbem-25528	112	16	face	face	VERB
fbem-25528	112	17	short	short	ADJ
fbem-25528	112	18	-	-	PUNCT
fbem-25528	112	19	term	term	NOUN
fbem-25528	112	20	cash	cash	NOUN
fbem-25528	112	21	flow	flow	NOUN
fbem-25528	112	22	problems	problem	NOUN
fbem-25528	112	23	due	due	ADJ
fbem-25528	112	24	to	to	ADP
fbem-25528	112	25	mismatches	mismatch	NOUN
fbem-25528	112	26	between	between	ADP
fbem-25528	112	27	tax	tax	NOUN
fbem-25528	112	28	payment	payment	NOUN
fbem-25528	112	29	schedules	schedule	NOUN
fbem-25528	112	30	and	and	CCONJ
fbem-25528	112	31	cash	cash	NOUN
fbem-25528	112	32	flow	flow	NOUN
fbem-25528	112	33	cycles	cycle	NOUN
fbem-25528	112	34	.	.	PUNCT
fbem-25528	113	1	when	when	SCONJ
fbem-25528	113	2	quarterly	quarterly	ADJ
fbem-25528	113	3	or	or	CCONJ
fbem-25528	113	4	annual	annual	ADJ
fbem-25528	113	5	taxes	taxis	NOUN
fbem-25528	113	6	are	be	AUX
fbem-25528	113	7	due	due	ADJ
fbem-25528	113	8	,	,	PUNCT
fbem-25528	113	9	they	they	PRON
fbem-25528	113	10	may	may	AUX
fbem-25528	113	11	need	need	VERB
fbem-25528	113	12	to	to	PART
fbem-25528	113	13	resort	resort	VERB
fbem-25528	113	14	to	to	ADP
fbem-25528	113	15	loans	loan	NOUN
fbem-25528	113	16	or	or	CCONJ
fbem-25528	113	17	other	other	ADJ
fbem-25528	113	18	means	mean	NOUN
fbem-25528	113	19	to	to	PART
fbem-25528	113	20	raise	raise	VERB
fbem-25528	113	21	funds	fund	NOUN
fbem-25528	113	22	,	,	PUNCT
fbem-25528	113	23	increasing	increase	VERB
fbem-25528	113	24	financial	financial	ADJ
fbem-25528	113	25	pressure	pressure	NOUN
fbem-25528	113	26	and	and	CCONJ
fbem-25528	113	27	debt	debt	NOUN
fbem-25528	113	28	.	.	PUNCT
fbem-25528	114	1	this	this	PRON
fbem-25528	114	2	not	not	PART
fbem-25528	114	3	only	only	ADV
fbem-25528	114	4	affects	affect	VERB
fbem-25528	114	5	their	their	PRON
fbem-25528	114	6	consumption	consumption	NOUN
fbem-25528	114	7	capacity	capacity	NOUN
fbem-25528	114	8	but	but	CCONJ
fbem-25528	114	9	also	also	ADV
fbem-25528	114	10	has	have	VERB
fbem-25528	114	11	a	a	DET
fbem-25528	114	12	far	far	ADV
fbem-25528	114	13	-	-	PUNCT
fbem-25528	114	14	reaching	reach	VERB
fbem-25528	114	15	impact	impact	NOUN
fbem-25528	114	16	on	on	ADP
fbem-25528	114	17	their	their	PRON
fbem-25528	114	18	overall	overall	ADJ
fbem-25528	114	19	economic	economic	ADJ
fbem-25528	114	20	condition	condition	NOUN
fbem-25528	114	21	.	.	PUNCT
fbem-25528	115	1	additionally	additionally	ADV
fbem-25528	115	2	,	,	PUNCT
fbem-25528	115	3	the	the	DET
fbem-25528	115	4	tax	tax	NOUN
fbem-25528	115	5	burden	burden	NOUN
fbem-25528	115	6	has	have	VERB
fbem-25528	115	7	a	a	DET
fbem-25528	115	8	negative	negative	ADJ
fbem-25528	115	9	impact	impact	NOUN
fbem-25528	115	10	on	on	ADP
fbem-25528	115	11	the	the	DET
fbem-25528	115	12	psychological	psychological	ADJ
fbem-25528	115	13	well	well	NOUN
fbem-25528	115	14	-	-	PUNCT
fbem-25528	115	15	being	being	NOUN
fbem-25528	115	16	of	of	ADP
fbem-25528	115	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	115	18	households	household	NOUN
fbem-25528	115	19	.	.	PUNCT
fbem-25528	116	1	the	the	DET
fbem-25528	116	2	uncertainty	uncertainty	NOUN
fbem-25528	116	3	and	and	CCONJ
fbem-25528	116	4	risks	risk	NOUN
fbem-25528	116	5	associated	associate	VERB
fbem-25528	116	6	with	with	ADP
fbem-25528	116	7	entrepreneurship	entrepreneurship	NOUN
fbem-25528	116	8	,	,	PUNCT
fbem-25528	116	9	compounded	compound	VERB
fbem-25528	116	10	by	by	ADP
fbem-25528	116	11	tax	tax	NOUN
fbem-25528	116	12	burdens	burden	NOUN
fbem-25528	116	13	,	,	PUNCT
fbem-25528	116	14	can	can	AUX
fbem-25528	116	15	increase	increase	VERB
fbem-25528	116	16	anxiety	anxiety	NOUN
fbem-25528	116	17	and	and	CCONJ
fbem-25528	116	18	stress	stress	NOUN
fbem-25528	116	19	among	among	ADP
fbem-25528	116	20	entrepreneurs	entrepreneur	NOUN
fbem-25528	116	21	,	,	PUNCT
fbem-25528	116	22	affecting	affect	VERB
fbem-25528	116	23	their	their	PRON
fbem-25528	116	24	quality	quality	NOUN
fbem-25528	116	25	of	of	ADP
fbem-25528	116	26	life	life	NOUN
fbem-25528	116	27	and	and	CCONJ
fbem-25528	116	28	decision	decision	NOUN
fbem-25528	116	29	-	-	PUNCT
fbem-25528	116	30	making	make	VERB
fbem-25528	116	31	ability	ability	NOUN
fbem-25528	116	32	,	,	PUNCT
fbem-25528	116	33	thereby	thereby	ADV
fbem-25528	116	34	limiting	limit	VERB
fbem-25528	116	35	the	the	DET
fbem-25528	116	36	innovation	innovation	NOUN
fbem-25528	116	37	and	and	CCONJ
fbem-25528	116	38	market	market	NOUN
fbem-25528	116	39	competitiveness	competitiveness	NOUN
fbem-25528	116	40	of	of	ADP
fbem-25528	116	41	their	their	PRON
fbem-25528	116	42	enterprises	enterprise	NOUN
fbem-25528	116	43	.	.	PUNCT
fbem-25528	117	1	different	different	ADJ
fbem-25528	117	2	tax	tax	NOUN
fbem-25528	117	3	policies	policy	NOUN
fbem-25528	117	4	have	have	VERB
fbem-25528	117	5	varying	vary	VERB
fbem-25528	117	6	impacts	impact	NOUN
fbem-25528	117	7	on	on	ADP
fbem-25528	117	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	117	9	households	household	NOUN
fbem-25528	117	10	.	.	PUNCT
fbem-25528	118	1	direct	direct	ADJ
fbem-25528	118	2	tax	tax	NOUN
fbem-25528	118	3	burdens	burden	NOUN
fbem-25528	118	4	such	such	ADJ
fbem-25528	118	5	as	as	ADP
fbem-25528	118	6	income	income	NOUN
fbem-25528	118	7	tax	tax	NOUN
fbem-25528	118	8	,	,	PUNCT
fbem-25528	118	9	vat	vat	NOUN
fbem-25528	118	10	,	,	PUNCT
fbem-25528	118	11	or	or	CCONJ
fbem-25528	118	12	social	social	ADJ
fbem-25528	118	13	security	security	NOUN
fbem-25528	118	14	tax	tax	NOUN
fbem-25528	118	15	may	may	AUX
fbem-25528	118	16	increase	increase	VERB
fbem-25528	118	17	shortterm	shortterm	VERB
fbem-25528	118	18	economic	economic	ADJ
fbem-25528	118	19	pressure	pressure	NOUN
fbem-25528	118	20	,	,	PUNCT
fbem-25528	118	21	weakening	weaken	VERB
fbem-25528	118	22	consumption	consumption	NOUN
fbem-25528	118	23	and	and	CCONJ
fbem-25528	118	24	investment	investment	NOUN
fbem-25528	118	25	capabilities	capability	NOUN
fbem-25528	118	26	.	.	PUNCT
fbem-25528	119	1	indirect	indirect	ADJ
fbem-25528	119	2	tax	tax	NOUN
fbem-25528	119	3	burdens	burden	NOUN
fbem-25528	119	4	can	can	AUX
fbem-25528	119	5	affect	affect	VERB
fbem-25528	119	6	consumption	consumption	NOUN
fbem-25528	119	7	spending	spending	NOUN
fbem-25528	119	8	through	through	ADP
fbem-25528	119	9	price	price	NOUN
fbem-25528	119	10	increases	increase	NOUN
fbem-25528	119	11	in	in	ADP
fbem-25528	119	12	goods	good	NOUN
fbem-25528	119	13	and	and	CCONJ
fbem-25528	119	14	services	service	NOUN
fbem-25528	119	15	.	.	PUNCT
fbem-25528	120	1	the	the	DET
fbem-25528	120	2	form	form	NOUN
fbem-25528	120	3	and	and	CCONJ
fbem-25528	120	4	composition	composition	NOUN
fbem-25528	120	5	of	of	ADP
fbem-25528	120	6	the	the	DET
fbem-25528	120	7	tax	tax	NOUN
fbem-25528	120	8	burden	burden	NOUN
fbem-25528	120	9	determine	determine	VERB
fbem-25528	120	10	its	its	PRON
fbem-25528	120	11	specific	specific	ADJ
fbem-25528	120	12	manifestation	manifestation	NOUN
fbem-25528	120	13	of	of	ADP
fbem-25528	120	14	economic	economic	ADJ
fbem-25528	120	15	pressure	pressure	NOUN
fbem-25528	120	16	.	.	PUNCT
fbem-25528	121	1	in	in	ADP
fbem-25528	121	2	the	the	DET
fbem-25528	121	3	long	long	ADJ
fbem-25528	121	4	term	term	NOUN
fbem-25528	121	5	,	,	PUNCT
fbem-25528	121	6	tax	tax	NOUN
fbem-25528	121	7	burdens	burden	NOUN
fbem-25528	121	8	affect	affect	VERB
fbem-25528	121	9	the	the	DET
fbem-25528	121	10	wealth	wealth	NOUN
fbem-25528	121	11	accumulation	accumulation	NOUN
fbem-25528	121	12	and	and	CCONJ
fbem-25528	121	13	economic	economic	ADJ
fbem-25528	121	14	stability	stability	NOUN
fbem-25528	121	15	of	of	ADP
fbem-25528	121	16	entrepreneurial	entrepreneurial	ADJ
fbem-25528	121	17	households	household	NOUN
fbem-25528	121	18	.	.	PUNCT
fbem-25528	122	1	households	household	NOUN
fbem-25528	122	2	with	with	ADP
fbem-25528	122	3	volatile	volatile	ADJ
fbem-25528	122	4	incomes	income	NOUN
fbem-25528	122	5	may	may	AUX
fbem-25528	122	6	need	need	VERB
fbem-25528	122	7	to	to	PART
fbem-25528	122	8	reduce	reduce	VERB
fbem-25528	122	9	savings	saving	NOUN
fbem-25528	122	10	and	and	CCONJ
fbem-25528	122	11	investments	investment	NOUN
fbem-25528	122	12	during	during	ADP
fbem-25528	122	13	economic	economic	ADJ
fbem-25528	122	14	downturns	downturn	NOUN
fbem-25528	122	15	or	or	CCONJ
fbem-25528	122	16	even	even	ADV
fbem-25528	122	17	sell	sell	VERB
fbem-25528	122	18	assets	asset	NOUN
fbem-25528	122	19	or	or	CCONJ
fbem-25528	122	20	borrow	borrow	VERB
fbem-25528	122	21	to	to	PART
fbem-25528	122	22	cover	cover	VERB
fbem-25528	122	23	tax	tax	NOUN
fbem-25528	122	24	payments	payment	NOUN
fbem-25528	122	25	,	,	PUNCT
fbem-25528	122	26	impacting	impact	VERB
fbem-25528	122	27	long	long	ADJ
fbem-25528	122	28	-	-	PUNCT
fbem-25528	122	29	term	term	NOUN
fbem-25528	122	30	economic	economic	ADJ
fbem-25528	122	31	security	security	NOUN
fbem-25528	122	32	and	and	CCONJ
fbem-25528	122	33	future	future	ADJ
fbem-25528	122	34	development	development	NOUN
fbem-25528	122	35	.	.	PUNCT
fbem-25528	123	1	to	to	PART
fbem-25528	123	2	mitigate	mitigate	VERB
fbem-25528	123	3	the	the	DET
fbem-25528	123	4	impact	impact	NOUN
fbem-25528	123	5	of	of	ADP
fbem-25528	123	6	tax	tax	NOUN
fbem-25528	123	7	burdens	burden	NOUN
fbem-25528	123	8	,	,	PUNCT
fbem-25528	123	9	the	the	DET
fbem-25528	123	10	government	government	NOUN
fbem-25528	123	11	should	should	AUX
fbem-25528	123	12	adopt	adopt	VERB
fbem-25528	123	13	flexible	flexible	ADJ
fbem-25528	123	14	and	and	CCONJ
fbem-25528	123	15	targeted	target	VERB
fbem-25528	123	16	tax	tax	NOUN
fbem-25528	123	17	policies	policy	NOUN
fbem-25528	123	18	.	.	PUNCT
fbem-25528	124	1	for	for	ADP
fbem-25528	124	2	example	example	NOUN
fbem-25528	124	3	,	,	PUNCT
fbem-25528	124	4	providing	provide	VERB
fbem-25528	124	5	tax	tax	NOUN
fbem-25528	124	6	relief	relief	NOUN
fbem-25528	124	7	or	or	CCONJ
fbem-25528	124	8	deferrals	deferral	NOUN
fbem-25528	124	9	for	for	ADP
fbem-25528	124	10	startups	startup	NOUN
fbem-25528	124	11	,	,	PUNCT
fbem-25528	124	12	simplifying	simplify	VERB
fbem-25528	124	13	the	the	DET
fbem-25528	124	14	filing	filing	NOUN
fbem-25528	124	15	process	process	NOUN
fbem-25528	124	16	,	,	PUNCT
fbem-25528	124	17	extending	extend	VERB
fbem-25528	124	18	tax	tax	NOUN
fbem-25528	124	19	payment	payment	NOUN
fbem-25528	124	20	deadlines	deadline	NOUN
fbem-25528	124	21	,	,	PUNCT
fbem-25528	124	22	and	and	CCONJ
fbem-25528	124	23	improving	improve	VERB
fbem-25528	124	24	liquidity	liquidity	NOUN
fbem-25528	124	25	to	to	PART
fbem-25528	124	26	reduce	reduce	VERB
fbem-25528	124	27	financial	financial	ADJ
fbem-25528	124	28	burdens	burden	NOUN
fbem-25528	124	29	.	.	PUNCT
fbem-25528	125	1	tax	tax	NOUN
fbem-25528	125	2	incentive	incentive	NOUN
fbem-25528	125	3	policies	policy	NOUN
fbem-25528	125	4	should	should	AUX
fbem-25528	125	5	also	also	ADV
fbem-25528	125	6	encourage	encourage	VERB
fbem-25528	125	7	long	long	ADJ
fbem-25528	125	8	-	-	PUNCT
fbem-25528	125	9	term	term	NOUN
fbem-25528	125	10	savings	saving	NOUN
fbem-25528	125	11	and	and	CCONJ
fbem-25528	125	12	investments	investment	NOUN
fbem-25528	125	13	to	to	PART
fbem-25528	125	14	enhance	enhance	VERB
fbem-25528	125	15	the	the	DET
fbem-25528	125	16	ability	ability	NOUN
fbem-25528	125	17	to	to	PART
fbem-25528	125	18	cope	cope	VERB
fbem-25528	125	19	with	with	ADP
fbem-25528	125	20	economic	economic	ADJ
fbem-25528	125	21	fluctuations	fluctuation	NOUN
fbem-25528	125	22	.	.	PUNCT
fbem-25528	126	1	in	in	ADP
fbem-25528	126	2	summary	summary	NOUN
fbem-25528	126	3	,	,	PUNCT
fbem-25528	126	4	the	the	DET
fbem-25528	126	5	tax	tax	NOUN
fbem-25528	126	6	burden	burden	NOUN
fbem-25528	126	7	affects	affect	VERB
fbem-25528	126	8	entrepreneurial	entrepreneurial	ADJ
fbem-25528	126	9	households	household	NOUN
fbem-25528	126	10	in	in	ADP
fbem-25528	126	11	multiple	multiple	ADJ
fbem-25528	126	12	ways	way	NOUN
fbem-25528	126	13	by	by	ADP
fbem-25528	126	14	reducing	reduce	VERB
fbem-25528	126	15	disposable	disposable	ADJ
fbem-25528	126	16	income	income	NOUN
fbem-25528	126	17	,	,	PUNCT
fbem-25528	126	18	exacerbating	exacerbate	VERB
fbem-25528	126	19	liquidity	liquidity	NOUN
fbem-25528	126	20	issues	issue	NOUN
fbem-25528	126	21	,	,	PUNCT
fbem-25528	126	22	and	and	CCONJ
fbem-25528	126	23	increasing	increase	VERB
fbem-25528	126	24	psychological	psychological	ADJ
fbem-25528	126	25	stress	stress	NOUN
fbem-25528	126	26	.	.	PUNCT
fbem-25528	127	1	the	the	DET
fbem-25528	127	2	government	government	NOUN
fbem-25528	127	3	needs	need	VERB
fbem-25528	127	4	to	to	PART
fbem-25528	127	5	strike	strike	VERB
fbem-25528	127	6	a	a	DET
fbem-25528	127	7	balance	balance	NOUN
fbem-25528	127	8	between	between	ADP
fbem-25528	127	9	tax	tax	NOUN
fbem-25528	127	10	policies	policy	NOUN
fbem-25528	127	11	and	and	CCONJ
fbem-25528	127	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	127	13	support	support	NOUN
fbem-25528	127	14	policies	policy	NOUN
fbem-25528	127	15	to	to	PART
fbem-25528	127	16	alleviate	alleviate	VERB
fbem-25528	127	17	economic	economic	ADJ
fbem-25528	127	18	pressure	pressure	NOUN
fbem-25528	127	19	and	and	CCONJ
fbem-25528	127	20	promote	promote	VERB
fbem-25528	127	21	entrepreneurial	entrepreneurial	ADJ
fbem-25528	127	22	activities	activity	NOUN
fbem-25528	127	23	and	and	CCONJ
fbem-25528	127	24	healthy	healthy	ADJ
fbem-25528	127	25	economic	economic	ADJ
fbem-25528	127	26	development	development	NOUN
fbem-25528	127	27	.	.	PUNCT
fbem-25528	128	1	6	6	X
fbem-25528	128	2	.	.	X
fbem-25528	128	3	conclusion	conclusion	NOUN
fbem-25528	128	4	this	this	DET
fbem-25528	128	5	study	study	NOUN
fbem-25528	128	6	reveals	reveal	VERB
fbem-25528	128	7	that	that	SCONJ
fbem-25528	128	8	the	the	DET
fbem-25528	128	9	tax	tax	NOUN
fbem-25528	128	10	burden	burden	NOUN
fbem-25528	128	11	significantly	significantly	ADV
fbem-25528	128	12	impacts	impact	VERB
fbem-25528	128	13	the	the	DET
fbem-25528	128	14	consumption	consumption	NOUN
fbem-25528	128	15	behavior	behavior	NOUN
fbem-25528	128	16	,	,	PUNCT
fbem-25528	128	17	consumption	consumption	NOUN
fbem-25528	128	18	patterns	pattern	NOUN
fbem-25528	128	19	,	,	PUNCT
fbem-25528	128	20	and	and	CCONJ
fbem-25528	128	21	economic	economic	ADJ
fbem-25528	128	22	pressure	pressure	NOUN
fbem-25528	128	23	of	of	ADP
fbem-25528	128	24	entrepreneurial	entrepreneurial	ADJ
fbem-25528	128	25	households	household	NOUN
fbem-25528	128	26	.	.	PUNCT
fbem-25528	129	1	high	high	ADJ
fbem-25528	129	2	tax	tax	NOUN
fbem-25528	129	3	burdens	burden	NOUN
fbem-25528	129	4	tend	tend	VERB
fbem-25528	129	5	to	to	PART
fbem-25528	129	6	suppress	suppress	VERB
fbem-25528	129	7	the	the	DET
fbem-25528	129	8	willingness	willingness	NOUN
fbem-25528	129	9	of	of	ADP
fbem-25528	129	10	entrepreneurial	entrepreneurial	ADJ
fbem-25528	129	11	households	household	NOUN
fbem-25528	129	12	to	to	PART
fbem-25528	129	13	consume	consume	VERB
fbem-25528	129	14	,	,	PUNCT
fbem-25528	129	15	leading	lead	VERB
fbem-25528	129	16	them	they	PRON
fbem-25528	129	17	to	to	PART
fbem-25528	129	18	be	be	AUX
fbem-25528	129	19	more	more	ADV
fbem-25528	129	20	cautious	cautious	ADJ
fbem-25528	129	21	in	in	ADP
fbem-25528	129	22	daily	daily	ADJ
fbem-25528	129	23	spending	spending	NOUN
fbem-25528	129	24	and	and	CCONJ
fbem-25528	129	25	to	to	PART
fbem-25528	129	26	favor	favor	VERB
fbem-25528	129	27	savings	saving	NOUN
fbem-25528	129	28	over	over	ADP
fbem-25528	129	29	consumption	consumption	NOUN
fbem-25528	129	30	,	,	PUNCT
fbem-25528	129	31	which	which	PRON
fbem-25528	129	32	affects	affect	VERB
fbem-25528	129	33	the	the	DET
fbem-25528	129	34	overall	overall	ADJ
fbem-25528	129	35	quality	quality	NOUN
fbem-25528	129	36	of	of	ADP
fbem-25528	129	37	life	life	NOUN
fbem-25528	129	38	and	and	CCONJ
fbem-25528	129	39	consumption	consumption	NOUN
fbem-25528	129	40	structure	structure	NOUN
fbem-25528	129	41	of	of	ADP
fbem-25528	129	42	the	the	DET
fbem-25528	129	43	household	household	NOUN
fbem-25528	129	44	.	.	PUNCT
fbem-25528	130	1	meanwhile	meanwhile	ADV
fbem-25528	130	2	,	,	PUNCT
fbem-25528	130	3	under	under	ADP
fbem-25528	130	4	different	different	ADJ
fbem-25528	130	5	levels	level	NOUN
fbem-25528	130	6	of	of	ADP
fbem-25528	130	7	tax	tax	NOUN
fbem-25528	130	8	burden	burden	NOUN
fbem-25528	130	9	,	,	PUNCT
fbem-25528	130	10	the	the	DET
fbem-25528	130	11	consumption	consumption	NOUN
fbem-25528	130	12	patterns	pattern	NOUN
fbem-25528	130	13	of	of	ADP
fbem-25528	130	14	entrepreneurial	entrepreneurial	ADJ
fbem-25528	130	15	households	household	NOUN
fbem-25528	130	16	show	show	VERB
fbem-25528	130	17	noticeable	noticeable	ADJ
fbem-25528	130	18	changes	change	NOUN
fbem-25528	130	19	,	,	PUNCT
fbem-25528	130	20	with	with	ADP
fbem-25528	130	21	high	high	ADJ
fbem-25528	130	22	tax	tax	NOUN
fbem-25528	130	23	burden	burden	NOUN
fbem-25528	130	24	households	household	NOUN
fbem-25528	130	25	more	more	ADV
fbem-25528	130	26	inclined	inclined	ADJ
fbem-25528	130	27	to	to	PART
fbem-25528	130	28	reduce	reduce	VERB
fbem-25528	130	29	discretionary	discretionary	ADJ
fbem-25528	130	30	spending	spending	NOUN
fbem-25528	130	31	,	,	PUNCT
fbem-25528	130	32	while	while	SCONJ
fbem-25528	130	33	low	low	ADJ
fbem-25528	130	34	tax	tax	NOUN
fbem-25528	130	35	burden	burden	NOUN
fbem-25528	130	36	households	household	NOUN
fbem-25528	130	37	demonstrate	demonstrate	VERB
fbem-25528	130	38	greater	great	ADJ
fbem-25528	130	39	consumption	consumption	NOUN
fbem-25528	130	40	vitality	vitality	NOUN
fbem-25528	130	41	.	.	PUNCT
fbem-25528	131	1	the	the	DET
fbem-25528	131	2	study	study	NOUN
fbem-25528	131	3	also	also	ADV
fbem-25528	131	4	finds	find	VERB
fbem-25528	131	5	that	that	SCONJ
fbem-25528	131	6	optimizing	optimize	VERB
fbem-25528	131	7	tax	tax	NOUN
fbem-25528	131	8	policies	policy	NOUN
fbem-25528	131	9	is	be	AUX
fbem-25528	131	10	crucial	crucial	ADJ
fbem-25528	131	11	for	for	ADP
fbem-25528	131	12	alleviating	alleviate	VERB
fbem-25528	131	13	the	the	DET
fbem-25528	131	14	economic	economic	ADJ
fbem-25528	131	15	pressure	pressure	NOUN
fbem-25528	131	16	on	on	ADP
fbem-25528	131	17	entrepreneurial	entrepreneurial	ADJ
fbem-25528	131	18	households	household	NOUN
fbem-25528	131	19	.	.	PUNCT
fbem-25528	132	1	through	through	ADP
fbem-25528	132	2	reasonable	reasonable	ADJ
fbem-25528	132	3	tax	tax	NOUN
fbem-25528	132	4	reductions	reduction	NOUN
fbem-25528	132	5	and	and	CCONJ
fbem-25528	132	6	incentive	incentive	NOUN
fbem-25528	132	7	policies	policy	NOUN
fbem-25528	132	8	,	,	PUNCT
fbem-25528	132	9	the	the	DET
fbem-25528	132	10	burden	burden	NOUN
fbem-25528	132	11	on	on	ADP
fbem-25528	132	12	entrepreneurial	entrepreneurial	ADJ
fbem-25528	132	13	households	household	NOUN
fbem-25528	132	14	can	can	AUX
fbem-25528	132	15	be	be	AUX
fbem-25528	132	16	effectively	effectively	ADV
fbem-25528	132	17	lightened	lighten	VERB
fbem-25528	132	18	,	,	PUNCT
fbem-25528	132	19	enhancing	enhance	VERB
fbem-25528	132	20	their	their	PRON
fbem-25528	132	21	consumption	consumption	NOUN
fbem-25528	132	22	confidence	confidence	NOUN
fbem-25528	132	23	and	and	CCONJ
fbem-25528	132	24	,	,	PUNCT
fbem-25528	132	25	in	in	ADP
fbem-25528	132	26	turn	turn	NOUN
fbem-25528	132	27	,	,	PUNCT
fbem-25528	132	28	driving	drive	VERB
fbem-25528	132	29	healthy	healthy	ADJ
fbem-25528	132	30	economic	economic	ADJ
fbem-25528	132	31	development	development	NOUN
fbem-25528	132	32	.	.	PUNCT
fbem-25528	133	1	therefore	therefore	ADV
fbem-25528	133	2	,	,	PUNCT
fbem-25528	133	3	policymakers	policymaker	NOUN
fbem-25528	133	4	should	should	AUX
fbem-25528	133	5	gain	gain	VERB
fbem-25528	133	6	an	an	DET
fbem-25528	133	7	indepth	indepth	ADJ
fbem-25528	133	8	understanding	understanding	NOUN
fbem-25528	133	9	of	of	ADP
fbem-25528	133	10	the	the	DET
fbem-25528	133	11	actual	actual	ADJ
fbem-25528	133	12	needs	need	NOUN
fbem-25528	133	13	of	of	ADP
fbem-25528	133	14	entrepreneurial	entrepreneurial	ADJ
fbem-25528	133	15	households	household	NOUN
fbem-25528	133	16	and	and	CCONJ
fbem-25528	133	17	formulate	formulate	VERB
fbem-25528	133	18	more	more	ADV
fbem-25528	133	19	precise	precise	ADJ
fbem-25528	133	20	and	and	CCONJ
fbem-25528	133	21	flexible	flexible	ADJ
fbem-25528	133	22	tax	tax	NOUN
fbem-25528	133	23	policies	policy	NOUN
fbem-25528	133	24	to	to	PART
fbem-25528	133	25	support	support	VERB
fbem-25528	133	26	their	their	PRON
fbem-25528	133	27	sustainable	sustainable	ADJ
fbem-25528	133	28	development	development	NOUN
fbem-25528	133	29	.	.	PUNCT
fbem-25528	134	1	in	in	ADP
fbem-25528	134	2	conclusion	conclusion	NOUN
fbem-25528	134	3	,	,	PUNCT
fbem-25528	134	4	the	the	DET
fbem-25528	134	5	tax	tax	NOUN
fbem-25528	134	6	burden	burden	NOUN
fbem-25528	134	7	greatly	greatly	ADV
fbem-25528	134	8	influences	influence	VERB
fbem-25528	134	9	the	the	DET
fbem-25528	134	10	consumption	consumption	NOUN
fbem-25528	134	11	behavior	behavior	NOUN
fbem-25528	134	12	and	and	CCONJ
fbem-25528	134	13	economic	economic	ADJ
fbem-25528	134	14	status	status	NOUN
fbem-25528	134	15	of	of	ADP
fbem-25528	134	16	entrepreneurial	entrepreneurial	ADJ
fbem-25528	134	17	households	household	NOUN
fbem-25528	134	18	.	.	PUNCT
fbem-25528	135	1	future	future	ADJ
fbem-25528	135	2	research	research	NOUN
fbem-25528	135	3	could	could	AUX
fbem-25528	135	4	further	far	ADV
fbem-25528	135	5	explore	explore	VERB
fbem-25528	135	6	the	the	DET
fbem-25528	135	7	differentiated	differentiated	ADJ
fbem-25528	135	8	responses	response	NOUN
fbem-25528	135	9	of	of	ADP
fbem-25528	135	10	various	various	ADJ
fbem-25528	135	11	types	type	NOUN
fbem-25528	135	12	of	of	ADP
fbem-25528	135	13	entrepreneurial	entrepreneurial	ADJ
fbem-25528	135	14	households	household	NOUN
fbem-25528	135	15	under	under	ADP
fbem-25528	135	16	tax	tax	NOUN
fbem-25528	135	17	burdens	burden	NOUN
fbem-25528	135	18	and	and	CCONJ
fbem-25528	135	19	how	how	SCONJ
fbem-25528	135	20	policy	policy	NOUN
fbem-25528	135	21	tools	tool	NOUN
fbem-25528	135	22	can	can	AUX
fbem-25528	135	23	better	well	ADV
fbem-25528	135	24	support	support	VERB
fbem-25528	135	25	these	these	DET
fbem-25528	135	26	households	household	NOUN
fbem-25528	135	27	'	'	PART
fbem-25528	135	28	consumption	consumption	NOUN
fbem-25528	135	29	and	and	CCONJ
fbem-25528	135	30	economic	economic	ADJ
fbem-25528	135	31	growth	growth	NOUN
fbem-25528	135	32	.	.	PUNCT
fbem-25528	136	1	references	reference	NOUN
fbem-25528	136	2	[	[	X
fbem-25528	136	3	1	1	NUM
fbem-25528	136	4	]	]	PUNCT
fbem-25528	136	5	li	li	PROPN
fbem-25528	136	6	wen	wen	PROPN
fbem-25528	136	7	.	.	PUNCT
fbem-25528	137	1	the	the	DET
fbem-25528	137	2	impact	impact	NOUN
fbem-25528	137	3	of	of	ADP
fbem-25528	137	4	tax	tax	NOUN
fbem-25528	137	5	burden	burden	NOUN
fbem-25528	137	6	on	on	ADP
fbem-25528	137	7	urban	urban	ADJ
fbem-25528	137	8	residents	resident	NOUN
fbem-25528	137	9	'	'	PART
fbem-25528	137	10	consumption	consumption	NOUN
fbem-25528	137	11	[	[	X
fbem-25528	137	12	j	j	X
fbem-25528	137	13	]	]	X
fbem-25528	137	14	.	.	PUNCT
fbem-25528	138	1	taxation	taxation	NOUN
fbem-25528	138	2	research	research	NOUN
fbem-25528	138	3	,	,	PUNCT
fbem-25528	138	4	2011(02):29	2011(02):29	NUM
fbem-25528	138	5	-	-	SYM
fbem-25528	138	6	32	32	NUM
fbem-25528	138	7	.	.	PUNCT
fbem-25528	139	1	[	[	X
fbem-25528	139	2	2	2	NUM
fbem-25528	139	3	]	]	X
fbem-25528	139	4	li	li	PROPN
fbem-25528	139	5	puliang	puliang	PROPN
fbem-25528	139	6	,	,	PUNCT
fbem-25528	139	7	jia	jia	PROPN
fbem-25528	139	8	weili	weili	PROPN
fbem-25528	139	9	.	.	PUNCT
fbem-25528	140	1	has	have	AUX
fbem-25528	140	2	the	the	DET
fbem-25528	140	3	tax	tax	NOUN
fbem-25528	140	4	burden	burden	NOUN
fbem-25528	140	5	crowded	crowd	VERB
fbem-25528	140	6	out	out	ADP
fbem-25528	140	7	household	household	NOUN
fbem-25528	140	8	consumption	consumption	NOUN
fbem-25528	140	9	?	?	PUNCT
fbem-25528	141	1	—	—	PUNCT
fbem-25528	141	2	an	an	DET
fbem-25528	141	3	empirical	empirical	ADJ
fbem-25528	141	4	study	study	NOUN
fbem-25528	141	5	based	base	VERB
fbem-25528	141	6	on	on	ADP
fbem-25528	141	7	china	china	PROPN
fbem-25528	141	8	's	's	PART
fbem-25528	141	9	provincial	provincial	ADJ
fbem-25528	141	10	panel	panel	NOUN
fbem-25528	141	11	data	data	VERB
fbem-25528	142	1	[	[	X
fbem-25528	142	2	j	j	X
fbem-25528	142	3	]	]	X
fbem-25528	142	4	.	.	PUNCT
fbem-25528	143	1	economist	economist	NOUN
fbem-25528	143	2	,	,	PUNCT
fbem-25528	143	3	2013(06):94	2013(06):94	NUM
fbem-25528	143	4	-	-	SYM
fbem-25528	143	5	104	104	NUM
fbem-25528	143	6	.	.	PUNCT
fbem-25528	144	1	[	[	X
fbem-25528	144	2	3	3	NUM
fbem-25528	144	3	]	]	PUNCT
fbem-25528	144	4	nie	nie	PROPN
fbem-25528	144	5	haifeng	haifeng	PROPN
fbem-25528	144	6	,	,	PUNCT
fbem-25528	144	7	yue	yue	PROPN
fbem-25528	144	8	ximing	ximing	PROPN
fbem-25528	144	9	.	.	PUNCT
fbem-25528	145	1	the	the	DET
fbem-25528	145	2	impact	impact	NOUN
fbem-25528	145	3	of	of	ADP
fbem-25528	145	4	indirect	indirect	ADJ
fbem-25528	145	5	tax	tax	NOUN
fbem-25528	145	6	incidence	incidence	NOUN
fbem-25528	145	7	on	on	ADP
fbem-25528	145	8	income	income	NOUN
fbem-25528	145	9	distribution	distribution	NOUN
fbem-25528	145	10	between	between	ADP
fbem-25528	145	11	urban	urban	ADJ
fbem-25528	145	12	and	and	CCONJ
fbem-25528	145	13	rural	rural	ADJ
fbem-25528	145	14	residents	resident	NOUN
fbem-25528	145	15	[	[	X
fbem-25528	145	16	j	j	X
fbem-25528	145	17	]	]	X
fbem-25528	145	18	.	.	PUNCT
fbem-25528	146	1	china	china	PROPN
fbem-25528	146	2	economic	economic	PROPN
fbem-25528	146	3	quarterly	quarterly	PROPN
fbem-25528	146	4	,	,	PUNCT
fbem-25528	146	5	2013	2013	NUM
fbem-25528	146	6	,	,	PUNCT
fbem-25528	146	7	12(01):287312	12(01):287312	NUM
fbem-25528	146	8	.	.	PUNCT
fbem-25528	147	1	[	[	X
fbem-25528	147	2	4	4	NUM
fbem-25528	147	3	]	]	PUNCT
fbem-25528	147	4	fan	fan	NOUN
fbem-25528	147	5	yixia	yixia	NOUN
fbem-25528	147	6	.	.	PUNCT
fbem-25528	148	1	research	research	NOUN
fbem-25528	148	2	on	on	ADP
fbem-25528	148	3	the	the	DET
fbem-25528	148	4	optimization	optimization	NOUN
fbem-25528	148	5	of	of	ADP
fbem-25528	148	6	tax	tax	NOUN
fbem-25528	148	7	policies	policy	NOUN
fbem-25528	148	8	to	to	PART
fbem-25528	148	9	promote	promote	VERB
fbem-25528	148	10	household	household	NOUN
fbem-25528	148	11	consumption	consumption	NOUN
fbem-25528	148	12	upgrading	upgrading	NOUN
fbem-25528	148	13	[	[	X
fbem-25528	148	14	j	j	X
fbem-25528	148	15	]	]	X
fbem-25528	148	16	.	.	PUNCT
fbem-25528	149	1	taxation	taxation	NOUN
fbem-25528	149	2	research	research	NOUN
fbem-25528	149	3	,	,	PUNCT
fbem-25528	149	4	2018(12):16	2018(12):16	NUM
fbem-25528	149	5	-	-	SYM
fbem-25528	149	6	19	19	NUM
fbem-25528	149	7	.	.	PUNCT
fbem-25528	150	1	[	[	X
fbem-25528	150	2	5	5	NUM
fbem-25528	150	3	]	]	PUNCT
fbem-25528	150	4	li	li	PROPN
fbem-25528	150	5	yongyou	yongyou	PROPN
fbem-25528	150	6	,	,	PUNCT
fbem-25528	150	7	zhong	zhong	PROPN
fbem-25528	150	8	xiaomin	xiaomin	PROPN
fbem-25528	150	9	.	.	PUNCT
fbem-25528	151	1	fiscal	fiscal	ADJ
fbem-25528	151	2	policy	policy	NOUN
fbem-25528	151	3	and	and	CCONJ
fbem-25528	151	4	the	the	DET
fbem-25528	151	5	marginal	marginal	ADJ
fbem-25528	151	6	propensity	propensity	NOUN
fbem-25528	151	7	to	to	PART
fbem-25528	151	8	consume	consume	VERB
fbem-25528	151	9	of	of	ADP
fbem-25528	151	10	urban	urban	ADJ
fbem-25528	151	11	and	and	CCONJ
fbem-25528	151	12	rural	rural	ADJ
fbem-25528	151	13	residents	resident	NOUN
fbem-25528	152	1	[	[	X
fbem-25528	152	2	j	j	X
fbem-25528	152	3	]	]	X
fbem-25528	152	4	.	.	PUNCT
fbem-25528	153	1	chinese	chinese	ADJ
fbem-25528	153	2	social	social	ADJ
fbem-25528	153	3	sciences	science	NOUN
fbem-25528	153	4	,	,	PUNCT
fbem-25528	153	5	2012(12):63	2012(12):63	NUM
fbem-25528	153	6	-	-	SYM
fbem-25528	153	7	81	81	NUM
fbem-25528	153	8	+	+	NOUN
fbem-25528	153	9	207	207	NUM
fbem-25528	153	10	.	.	PUNCT
fbem-25528	154	1	[	[	X
fbem-25528	154	2	6	6	NUM
fbem-25528	154	3	]	]	X
fbem-25528	154	4	liang	liang	PROPN
fbem-25528	154	5	hongmei	hongmei	PROPN
fbem-25528	154	6	,	,	PUNCT
fbem-25528	154	7	zhang	zhang	PROPN
fbem-25528	154	8	weifeng	weifeng	PROPN
fbem-25528	154	9	.	.	PUNCT
fbem-25528	155	1	estimation	estimation	NOUN
fbem-25528	155	2	of	of	ADP
fbem-25528	155	3	effective	effective	ADJ
fbem-25528	155	4	tax	tax	NOUN
fbem-25528	155	5	rates	rate	NOUN
fbem-25528	155	6	on	on	ADP
fbem-25528	155	7	consumption	consumption	NOUN
fbem-25528	155	8	,	,	PUNCT
fbem-25528	155	9	labor	labor	NOUN
fbem-25528	155	10	,	,	PUNCT
fbem-25528	155	11	and	and	CCONJ
fbem-25528	155	12	capital	capital	NOUN
fbem-25528	155	13	income	income	NOUN
fbem-25528	155	14	in	in	ADP
fbem-25528	155	15	china	china	PROPN
fbem-25528	156	1	[	[	X
fbem-25528	156	2	j	j	X
fbem-25528	156	3	]	]	X
fbem-25528	156	4	.	.	PUNCT
fbem-25528	157	1	journal	journal	PROPN
fbem-25528	157	2	of	of	ADP
fbem-25528	157	3	central	central	PROPN
fbem-25528	157	4	university	university	PROPN
fbem-25528	157	5	of	of	ADP
fbem-25528	157	6	finance	finance	NOUN
fbem-25528	157	7	and	and	CCONJ
fbem-25528	157	8	economics	economic	NOUN
fbem-25528	157	9	,	,	PUNCT
fbem-25528	157	10	2014(12):3	2014(12):3	NUM
fbem-25528	157	11	-	-	SYM
fbem-25528	157	12	12	12	NUM
fbem-25528	157	13	.	.	PUNCT
fbem-25528	158	1	[	[	X
fbem-25528	158	2	7	7	X
fbem-25528	158	3	]	]	X
fbem-25528	158	4	chu	chu	PROPN
fbem-25528	158	5	deyin	deyin	PROPN
fbem-25528	158	6	,	,	PUNCT
fbem-25528	158	7	yan	yan	PROPN
fbem-25528	158	8	wei	wei	PROPN
fbem-25528	158	9	.	.	PUNCT
fbem-25528	158	10	tax	tax	NOUN
fbem-25528	158	11	policy	policy	NOUN
fbem-25528	158	12	and	and	CCONJ
fbem-25528	158	13	household	household	NOUN
fbem-25528	158	14	consumption	consumption	NOUN
fbem-25528	158	15	demand	demand	NOUN
fbem-25528	158	16	—	—	PUNCT
fbem-25528	158	17	new	new	ADJ
fbem-25528	158	18	thoughts	thought	NOUN
fbem-25528	158	19	from	from	ADP
fbem-25528	158	20	the	the	DET
fbem-25528	158	21	perspective	perspective	NOUN
fbem-25528	158	22	of	of	ADP
fbem-25528	158	23	structural	structural	ADJ
fbem-25528	158	24	effects	effect	NOUN
fbem-25528	158	25	[	[	X
fbem-25528	158	26	j	j	X
fbem-25528	158	27	]	]	X
fbem-25528	158	28	.	.	PUNCT
fbem-25528	159	1	economic	economic	ADJ
fbem-25528	159	2	theory	theory	NOUN
fbem-25528	159	3	and	and	CCONJ
fbem-25528	159	4	business	business	NOUN
fbem-25528	159	5	management	management	NOUN
fbem-25528	159	6	,	,	PUNCT
fbem-25528	159	7	2012(03):53	2012(03):53	NUM
fbem-25528	159	8	-	-	SYM
fbem-25528	159	9	63	63	NUM
fbem-25528	159	10	.	.	PUNCT
fbem-25528	160	1	[	[	X
fbem-25528	160	2	8	8	NUM
fbem-25528	160	3	]	]	X
fbem-25528	160	4	li	li	PROPN
fbem-25528	160	5	junlin	junlin	PROPN
fbem-25528	160	6	.	.	PUNCT
fbem-25528	161	1	macro	macro	ADJ
fbem-25528	161	2	tax	tax	NOUN
fbem-25528	161	3	burden	burden	NOUN
fbem-25528	161	4	,	,	PUNCT
fbem-25528	161	5	fiscal	fiscal	ADJ
fbem-25528	161	6	expenditure	expenditure	NOUN
fbem-25528	161	7	,	,	PUNCT
fbem-25528	161	8	and	and	CCONJ
fbem-25528	161	9	economic	economic	ADJ
fbem-25528	161	10	growth	growth	NOUN
fbem-25528	162	1	[	[	X
fbem-25528	162	2	j	j	X
fbem-25528	162	3	]	]	X
fbem-25528	162	4	.	.	PUNCT
fbem-25528	163	1	economic	economic	ADJ
fbem-25528	163	2	science	science	NOUN
fbem-25528	163	3	,	,	PUNCT
fbem-25528	163	4	2007(4):5	2007(4):5	PROPN
fbem-25528	163	5	-	-	SYM
fbem-25528	163	6	14	14	NUM
fbem-25528	163	7	.	.	PUNCT
fbem-25528	164	1	[	[	X
fbem-25528	164	2	9	9	NUM
fbem-25528	164	3	]	]	X
fbem-25528	164	4	xin	xin	PROPN
fbem-25528	164	5	xiaoli	xiaoli	PROPN
fbem-25528	164	6	.	.	PUNCT
fbem-25528	165	1	tax	tax	NOUN
fbem-25528	165	2	policy	policy	NOUN
fbem-25528	165	3	options	option	NOUN
fbem-25528	165	4	for	for	ADP
fbem-25528	165	5	expanding	expand	VERB
fbem-25528	165	6	household	household	NOUN
fbem-25528	165	7	consumption	consumption	NOUN
fbem-25528	165	8	demand	demand	NOUN
fbem-25528	165	9	[	[	X
fbem-25528	165	10	j	j	X
fbem-25528	165	11	]	]	X
fbem-25528	165	12	.	.	PUNCT
fbem-25528	166	1	taxation	taxation	NOUN
fbem-25528	166	2	and	and	CCONJ
fbem-25528	166	3	economy	economy	NOUN
fbem-25528	166	4	,	,	PUNCT
fbem-25528	166	5	2009(02):97	2009(02):97	NUM
fbem-25528	166	6	-	-	SYM
fbem-25528	166	7	99	99	NUM
fbem-25528	166	8	.	.	PUNCT
fbem-25528	167	1	[	[	X
fbem-25528	167	2	10	10	NUM
fbem-25528	167	3	]	]	X
fbem-25528	167	4	zhang	zhang	PROPN
fbem-25528	167	5	mengxia	mengxia	PROPN
fbem-25528	167	6	,	,	PUNCT
fbem-25528	167	7	huang	huang	PROPN
fbem-25528	167	8	kaixiang	kaixiang	PROPN
fbem-25528	167	9	.	.	PUNCT
fbem-25528	168	1	industrial	industrial	ADJ
fbem-25528	168	2	digitization	digitization	NOUN
fbem-25528	168	3	and	and	CCONJ
fbem-25528	168	4	household	household	NOUN
fbem-25528	168	5	consumption	consumption	NOUN
fbem-25528	168	6	upgrading	upgrading	NOUN
fbem-25528	168	7	[	[	X
fbem-25528	168	8	j	j	X
fbem-25528	168	9	]	]	X
fbem-25528	168	10	.	.	PUNCT
fbem-25528	169	1	research	research	NOUN
fbem-25528	169	2	on	on	ADP
fbem-25528	169	3	financial	financial	ADJ
fbem-25528	169	4	and	and	CCONJ
fbem-25528	169	5	economic	economic	ADJ
fbem-25528	169	6	issues	issue	NOUN
fbem-25528	169	7	,	,	PUNCT
fbem-25528	169	8	2023(03):45	2023(03):45	NUM
fbem-25528	169	9	-	-	SYM
fbem-25528	169	10	56	56	NUM
fbem-25528	169	11	.	.	PUNCT
fbem-25528	170	1	[	[	X
fbem-25528	170	2	11	11	NUM
fbem-25528	170	3	]	]	X
fbem-25528	170	4	zhan	zhan	PROPN
fbem-25528	170	5	yunqiu	yunqiu	PROPN
fbem-25528	170	6	,	,	PUNCT
fbem-25528	170	7	wang	wang	PROPN
fbem-25528	170	8	jun	jun	PROPN
fbem-25528	170	9	,	,	PUNCT
fbem-25528	170	10	sun	sun	PROPN
fbem-25528	170	11	xiaoning	xiaoning	PROPN
fbem-25528	170	12	.	.	PUNCT
fbem-25528	171	1	research	research	NOUN
fbem-25528	171	2	on	on	ADP
fbem-25528	171	3	the	the	DET
fbem-25528	171	4	impact	impact	NOUN
fbem-25528	171	5	of	of	ADP
fbem-25528	171	6	the	the	DET
fbem-25528	171	7	digital	digital	ADJ
fbem-25528	171	8	economy	economy	NOUN
fbem-25528	171	9	on	on	ADP
fbem-25528	171	10	household	household	NOUN
fbem-25528	171	11	consumption	consumption	NOUN
fbem-25528	171	12	behavior	behavior	NOUN
fbem-25528	171	13	—	—	PUNCT
fbem-25528	171	14	an	an	DET
fbem-25528	171	15	empirical	empirical	ADJ
fbem-25528	171	16	analysis	analysis	NOUN
fbem-25528	171	17	based	base	VERB
fbem-25528	171	18	on	on	ADP
fbem-25528	171	19	the	the	DET
fbem-25528	171	20	china	china	PROPN
fbem-25528	171	21	household	household	NOUN
fbem-25528	171	22	finance	finance	NOUN
fbem-25528	171	23	survey	survey	NOUN
fbem-25528	171	24	[	[	X
fbem-25528	171	25	j	j	X
fbem-25528	171	26	]	]	X
fbem-25528	171	27	.	.	PUNCT
fbem-25528	172	1	contemporary	contemporary	ADJ
fbem-25528	172	2	economic	economic	ADJ
fbem-25528	172	3	management	management	NOUN
fbem-25528	172	4	,	,	PUNCT
fbem-25528	172	5	2023(02):89	2023(02):89	NUM
fbem-25528	172	6	-	-	SYM
fbem-25528	172	7	96	96	NUM
fbem-25528	172	8	.	.	PUNCT