id	sid	tid	token	lemma	pos
fbem-5600	1	1	frontiers	frontier	NOUN
fbem-5600	1	2	in	in	ADP
fbem-5600	1	3	business	business	NOUN
fbem-5600	1	4	,	,	PUNCT
fbem-5600	1	5	economics	economic	NOUN
fbem-5600	1	6	and	and	CCONJ
fbem-5600	1	7	management	management	NOUN
fbem-5600	1	8	issn	issn	PROPN
fbem-5600	1	9	:	:	PUNCT
fbem-5600	1	10	2766	2766	NUM
fbem-5600	1	11	-	-	PUNCT
fbem-5600	1	12	824x	824x	NUM
fbem-5600	1	13	|	|	ADJ
fbem-5600	1	14	vol	vol	NOUN
fbem-5600	1	15	.	.	PUNCT
fbem-5600	2	1	7	7	NUM
fbem-5600	2	2	,	,	PUNCT
fbem-5600	2	3	no	no	INTJ
fbem-5600	2	4	.	.	NOUN
fbem-5600	2	5	3	3	NUM
fbem-5600	2	6	,	,	PUNCT
fbem-5600	2	7	2023	2023	NUM
fbem-5600	2	8	324	324	NUM
fbem-5600	2	9	measurement	measurement	NOUN
fbem-5600	2	10	of	of	ADP
fbem-5600	2	11	local	local	ADJ
fbem-5600	2	12	fiscal	fiscal	ADJ
fbem-5600	2	13	sustainability	sustainability	NOUN
fbem-5600	2	14	jingjing	jingjing	PROPN
fbem-5600	2	15	shao	shao	PROPN
fbem-5600	2	16	school	school	PROPN
fbem-5600	2	17	of	of	ADP
fbem-5600	2	18	finance	finance	NOUN
fbem-5600	2	19	and	and	CCONJ
fbem-5600	2	20	public	public	ADJ
fbem-5600	2	21	administration	administration	NOUN
fbem-5600	2	22	,	,	PUNCT
fbem-5600	2	23	anhui	anhui	PROPN
fbem-5600	2	24	university	university	PROPN
fbem-5600	2	25	of	of	ADP
fbem-5600	2	26	finance	finance	NOUN
fbem-5600	2	27	and	and	CCONJ
fbem-5600	2	28	economics	economic	NOUN
fbem-5600	2	29	,	,	PUNCT
fbem-5600	2	30	233030	233030	NUM
fbem-5600	2	31	,	,	PUNCT
fbem-5600	2	32	china	china	PROPN
fbem-5600	2	33	abstract	abstract	PROPN
fbem-5600	2	34	:	:	PUNCT
fbem-5600	2	35	as	as	ADP
fbem-5600	2	36	a	a	DET
fbem-5600	2	37	foundation	foundation	NOUN
fbem-5600	2	38	and	and	CCONJ
fbem-5600	2	39	important	important	ADJ
fbem-5600	2	40	pillar	pillar	NOUN
fbem-5600	2	41	of	of	ADP
fbem-5600	2	42	national	national	ADJ
fbem-5600	2	43	governance	governance	NOUN
fbem-5600	2	44	,	,	PUNCT
fbem-5600	2	45	timely	timely	ADJ
fbem-5600	2	46	assessment	assessment	NOUN
fbem-5600	2	47	of	of	ADP
fbem-5600	2	48	local	local	ADJ
fbem-5600	2	49	fiscal	fiscal	ADJ
fbem-5600	2	50	sustainability	sustainability	NOUN
fbem-5600	2	51	can	can	AUX
fbem-5600	2	52	identify	identify	VERB
fbem-5600	2	53	fiscal	fiscal	ADJ
fbem-5600	2	54	risks	risk	NOUN
fbem-5600	2	55	and	and	CCONJ
fbem-5600	2	56	pressures	pressure	NOUN
fbem-5600	2	57	,	,	PUNCT
fbem-5600	2	58	furthermore	furthermore	ADV
fbem-5600	2	59	,	,	PUNCT
fbem-5600	2	60	it	it	PRON
fbem-5600	2	61	can	can	AUX
fbem-5600	2	62	prevent	prevent	VERB
fbem-5600	2	63	fiscal	fiscal	ADJ
fbem-5600	2	64	risks	risk	NOUN
fbem-5600	2	65	from	from	ADP
fbem-5600	2	66	causing	cause	VERB
fbem-5600	2	67	systemic	systemic	ADJ
fbem-5600	2	68	financial	financial	ADJ
fbem-5600	2	69	risks	risk	NOUN
fbem-5600	2	70	and	and	CCONJ
fbem-5600	2	71	provide	provide	VERB
fbem-5600	2	72	a	a	DET
fbem-5600	2	73	stable	stable	ADJ
fbem-5600	2	74	financial	financial	ADJ
fbem-5600	2	75	and	and	CCONJ
fbem-5600	2	76	fiscal	fiscal	ADJ
fbem-5600	2	77	environment	environment	NOUN
fbem-5600	2	78	for	for	ADP
fbem-5600	2	79	high	high	ADJ
fbem-5600	2	80	-	-	PUNCT
fbem-5600	2	81	quality	quality	NOUN
fbem-5600	2	82	economic	economic	ADJ
fbem-5600	2	83	development	development	NOUN
fbem-5600	2	84	and	and	CCONJ
fbem-5600	2	85	building	build	VERB
fbem-5600	2	86	a	a	DET
fbem-5600	2	87	new	new	ADJ
fbem-5600	2	88	development	development	NOUN
fbem-5600	2	89	pattern	pattern	NOUN
fbem-5600	2	90	.	.	PUNCT
fbem-5600	3	1	based	base	VERB
fbem-5600	3	2	on	on	ADP
fbem-5600	3	3	the	the	DET
fbem-5600	3	4	panel	panel	NOUN
fbem-5600	3	5	data	datum	NOUN
fbem-5600	3	6	of	of	ADP
fbem-5600	3	7	246	246	NUM
fbem-5600	3	8	prefecture	prefecture	NOUN
fbem-5600	3	9	-	-	PUNCT
fbem-5600	3	10	level	level	NOUN
fbem-5600	3	11	cities	city	NOUN
fbem-5600	3	12	from	from	ADP
fbem-5600	3	13	2008	2008	NUM
fbem-5600	3	14	to	to	ADP
fbem-5600	3	15	2019	2019	NUM
fbem-5600	3	16	,	,	PUNCT
fbem-5600	3	17	this	this	DET
fbem-5600	3	18	paper	paper	NOUN
fbem-5600	3	19	firstly	firstly	ADV
fbem-5600	3	20	elaborates	elaborate	VERB
fbem-5600	3	21	on	on	ADP
fbem-5600	3	22	local	local	ADJ
fbem-5600	3	23	fiscal	fiscal	ADJ
fbem-5600	3	24	sustainability	sustainability	NOUN
fbem-5600	3	25	at	at	ADP
fbem-5600	3	26	the	the	DET
fbem-5600	3	27	theoretical	theoretical	ADJ
fbem-5600	3	28	level	level	NOUN
fbem-5600	3	29	,	,	PUNCT
fbem-5600	3	30	secondly	secondly	ADV
fbem-5600	3	31	constructs	construct	VERB
fbem-5600	3	32	a	a	DET
fbem-5600	3	33	fiscal	fiscal	ADJ
fbem-5600	3	34	reflection	reflection	NOUN
fbem-5600	3	35	function	function	NOUN
fbem-5600	3	36	to	to	PART
fbem-5600	3	37	empirically	empirically	ADV
fbem-5600	3	38	measure	measure	VERB
fbem-5600	3	39	local	local	ADJ
fbem-5600	3	40	fiscal	fiscal	ADJ
fbem-5600	3	41	sustainability	sustainability	NOUN
fbem-5600	3	42	,	,	PUNCT
fbem-5600	3	43	and	and	CCONJ
fbem-5600	3	44	finally	finally	ADV
fbem-5600	3	45	uses	use	VERB
fbem-5600	3	46	the	the	DET
fbem-5600	3	47	dea	dea	PROPN
fbem-5600	3	48	-	-	PUNCT
fbem-5600	3	49	malmquist	malmquist	PROPN
fbem-5600	3	50	index	index	NOUN
fbem-5600	3	51	method	method	NOUN
fbem-5600	3	52	to	to	PART
fbem-5600	3	53	measure	measure	VERB
fbem-5600	3	54	the	the	DET
fbem-5600	3	55	fiscal	fiscal	ADJ
fbem-5600	3	56	expenditure	expenditure	NOUN
fbem-5600	3	57	efficiency	efficiency	NOUN
fbem-5600	3	58	value	value	NOUN
fbem-5600	3	59	fe	fe	PROPN
fbem-5600	3	60	,	,	PUNCT
fbem-5600	3	61	and	and	CCONJ
fbem-5600	3	62	uses	use	VERB
fbem-5600	3	63	fe	fe	NOUN
fbem-5600	3	64	to	to	PART
fbem-5600	3	65	measure	measure	VERB
fbem-5600	3	66	the	the	DET
fbem-5600	3	67	local	local	ADJ
fbem-5600	3	68	government	government	NOUN
fbem-5600	3	69	's	's	PART
fbem-5600	3	70	the	the	DET
fbem-5600	3	71	"	"	PUNCT
fbem-5600	3	72	effective	effective	ADJ
fbem-5600	3	73	fiscal	fiscal	ADJ
fbem-5600	3	74	space	space	NOUN
fbem-5600	3	75	"	"	PUNCT
fbem-5600	3	76	of	of	ADP
fbem-5600	3	77	local	local	ADJ
fbem-5600	3	78	governments	government	NOUN
fbem-5600	3	79	in	in	ADP
fbem-5600	3	80	china	china	PROPN
fbem-5600	3	81	is	be	AUX
fbem-5600	3	82	measured	measure	VERB
fbem-5600	3	83	with	with	ADP
fbem-5600	3	84	the	the	DET
fbem-5600	3	85	help	help	NOUN
fbem-5600	3	86	of	of	ADP
fbem-5600	3	87	fe	fe	PROPN
fbem-5600	3	88	.	.	PUNCT
fbem-5600	4	1	the	the	DET
fbem-5600	4	2	measurement	measurement	NOUN
fbem-5600	4	3	results	result	NOUN
fbem-5600	4	4	show	show	VERB
fbem-5600	4	5	that	that	SCONJ
fbem-5600	4	6	most	most	ADJ
fbem-5600	4	7	regions	region	NOUN
fbem-5600	4	8	in	in	ADP
fbem-5600	4	9	china	china	PROPN
fbem-5600	4	10	have	have	VERB
fbem-5600	4	11	high	high	ADJ
fbem-5600	4	12	fiscal	fiscal	ADJ
fbem-5600	4	13	space	space	NOUN
fbem-5600	4	14	,	,	PUNCT
fbem-5600	4	15	i.e.	i.e.	X
fbem-5600	4	16	most	most	ADJ
fbem-5600	4	17	local	local	ADJ
fbem-5600	4	18	governments	government	NOUN
fbem-5600	4	19	have	have	VERB
fbem-5600	4	20	strong	strong	ADJ
fbem-5600	4	21	fiscal	fiscal	ADJ
fbem-5600	4	22	sustainability	sustainability	NOUN
fbem-5600	4	23	.	.	PUNCT
fbem-5600	5	1	keywords	keyword	NOUN
fbem-5600	5	2	:	:	PUNCT
fbem-5600	5	3	local	local	ADJ
fbem-5600	5	4	financial	financial	ADJ
fbem-5600	5	5	sustainability	sustainability	NOUN
fbem-5600	5	6	,	,	PUNCT
fbem-5600	5	7	financial	financial	ADJ
fbem-5600	5	8	space	space	NOUN
fbem-5600	5	9	,	,	PUNCT
fbem-5600	5	10	system	system	NOUN
fbem-5600	5	11	gmm	gmm	NOUN
fbem-5600	5	12	.	.	PUNCT
fbem-5600	6	1	1	1	X
fbem-5600	6	2	.	.	X
fbem-5600	6	3	introduction	introduction	NOUN
fbem-5600	6	4	china	china	PROPN
fbem-5600	6	5	's	's	PART
fbem-5600	6	6	1994	1994	NUM
fbem-5600	6	7	tax	tax	NOUN
fbem-5600	6	8	sharing	sharing	NOUN
fbem-5600	6	9	reform	reform	NOUN
fbem-5600	6	10	,	,	PUNCT
fbem-5600	6	11	while	while	SCONJ
fbem-5600	6	12	strengthening	strengthen	VERB
fbem-5600	6	13	the	the	DET
fbem-5600	6	14	central	central	ADJ
fbem-5600	6	15	government	government	NOUN
fbem-5600	6	16	's	's	PART
fbem-5600	6	17	financial	financial	ADJ
fbem-5600	6	18	concentration	concentration	NOUN
fbem-5600	6	19	and	and	CCONJ
fbem-5600	6	20	enhancing	enhance	VERB
fbem-5600	6	21	macro	macro	ADJ
fbem-5600	6	22	-	-	NOUN
fbem-5600	6	23	control	control	NOUN
fbem-5600	6	24	capabilities	capability	NOUN
fbem-5600	6	25	,	,	PUNCT
fbem-5600	6	26	also	also	ADV
fbem-5600	6	27	incentivised	incentivise	VERB
fbem-5600	6	28	local	local	ADJ
fbem-5600	6	29	governments	government	NOUN
fbem-5600	6	30	to	to	PART
fbem-5600	6	31	engage	engage	VERB
fbem-5600	6	32	in	in	ADP
fbem-5600	6	33	"	"	PUNCT
fbem-5600	6	34	economic	economic	ADJ
fbem-5600	6	35	tournaments	tournament	NOUN
fbem-5600	6	36	"	"	PUNCT
fbem-5600	6	37	and	and	CCONJ
fbem-5600	6	38	"	"	PUNCT
fbem-5600	6	39	political	political	ADJ
fbem-5600	6	40	promotion	promotion	NOUN
fbem-5600	6	41	tournaments	tournament	NOUN
fbem-5600	6	42	"	"	PUNCT
fbem-5600	6	43	through	through	ADP
fbem-5600	6	44	decentralisation	decentralisation	NOUN
fbem-5600	6	45	,	,	PUNCT
fbem-5600	6	46	effectively	effectively	ADV
fbem-5600	6	47	promoting	promote	VERB
fbem-5600	6	48	the	the	DET
fbem-5600	6	49	rapid	rapid	ADJ
fbem-5600	6	50	growth	growth	NOUN
fbem-5600	6	51	of	of	ADP
fbem-5600	6	52	china	china	PROPN
fbem-5600	6	53	's	's	PART
fbem-5600	6	54	economic	economic	ADJ
fbem-5600	6	55	output	output	NOUN
fbem-5600	6	56	.	.	PUNCT
fbem-5600	7	1	however	however	ADV
fbem-5600	7	2	,	,	PUNCT
fbem-5600	7	3	the	the	DET
fbem-5600	7	4	chinese	chinese	ADJ
fbem-5600	7	5	style	style	NOUN
fbem-5600	7	6	decentralisation	decentralisation	NOUN
fbem-5600	7	7	system	system	NOUN
fbem-5600	7	8	is	be	AUX
fbem-5600	7	9	not	not	PART
fbem-5600	7	10	as	as	ADV
fbem-5600	7	11	effective	effective	ADJ
fbem-5600	7	12	as	as	ADP
fbem-5600	7	13	the	the	DET
fbem-5600	7	14	however	however	ADV
fbem-5600	7	15	,	,	PUNCT
fbem-5600	7	16	the	the	DET
fbem-5600	7	17	asymmetrical	asymmetrical	ADJ
fbem-5600	7	18	nature	nature	NOUN
fbem-5600	7	19	of	of	ADP
fbem-5600	7	20	the	the	DET
fbem-5600	7	21	chinese	chinese	ADJ
fbem-5600	7	22	decentralisation	decentralisation	NOUN
fbem-5600	7	23	system	system	NOUN
fbem-5600	7	24	between	between	ADP
fbem-5600	7	25	the	the	DET
fbem-5600	7	26	"	"	PUNCT
fbem-5600	7	27	upward	upward	ADJ
fbem-5600	7	28	transfer	transfer	NOUN
fbem-5600	7	29	of	of	ADP
fbem-5600	7	30	financial	financial	ADJ
fbem-5600	7	31	powers	power	NOUN
fbem-5600	7	32	and	and	CCONJ
fbem-5600	7	33	the	the	DET
fbem-5600	7	34	decentralisation	decentralisation	NOUN
fbem-5600	7	35	of	of	ADP
fbem-5600	7	36	affairs	affair	NOUN
fbem-5600	7	37	"	"	PUNCT
fbem-5600	7	38	has	have	AUX
fbem-5600	7	39	led	lead	VERB
fbem-5600	7	40	to	to	ADP
fbem-5600	7	41	difficulties	difficulty	NOUN
fbem-5600	7	42	and	and	CCONJ
fbem-5600	7	43	vertical	vertical	ADJ
fbem-5600	7	44	imbalances	imbalance	NOUN
fbem-5600	7	45	in	in	ADP
fbem-5600	7	46	local	local	ADJ
fbem-5600	7	47	government	government	NOUN
fbem-5600	7	48	revenues	revenue	NOUN
fbem-5600	7	49	and	and	CCONJ
fbem-5600	7	50	expenditures	expenditure	NOUN
fbem-5600	7	51	.	.	PUNCT
fbem-5600	8	1	since	since	SCONJ
fbem-5600	8	2	2008	2008	NUM
fbem-5600	8	3	,	,	PUNCT
fbem-5600	8	4	china	china	PROPN
fbem-5600	8	5	has	have	AUX
fbem-5600	8	6	been	be	AUX
fbem-5600	8	7	implementing	implement	VERB
fbem-5600	8	8	a	a	DET
fbem-5600	8	9	proactive	proactive	ADJ
fbem-5600	8	10	fiscal	fiscal	ADJ
fbem-5600	8	11	policy	policy	NOUN
fbem-5600	8	12	,	,	PUNCT
fbem-5600	8	13	and	and	CCONJ
fbem-5600	8	14	the	the	DET
fbem-5600	8	15	balance	balance	NOUN
fbem-5600	8	16	between	between	ADP
fbem-5600	8	17	the	the	DET
fbem-5600	8	18	general	general	ADJ
fbem-5600	8	19	public	public	ADJ
fbem-5600	8	20	budget	budget	NOUN
fbem-5600	8	21	and	and	CCONJ
fbem-5600	8	22	revenue	revenue	NOUN
fbem-5600	8	23	has	have	AUX
fbem-5600	8	24	risen	rise	VERB
fbem-5600	8	25	from	from	ADP
fbem-5600	8	26	rmb	rmb	PROPN
fbem-5600	8	27	778.1	778.1	NUM
fbem-5600	8	28	billion	billion	NUM
fbem-5600	8	29	in	in	ADP
fbem-5600	8	30	2009	2009	NUM
fbem-5600	8	31	to	to	PART
fbem-5600	8	32	rmb	rmb	VERB
fbem-5600	8	33	627.65	627.65	NUM
fbem-5600	8	34	billion	billion	NUM
fbem-5600	8	35	in	in	ADP
fbem-5600	8	36	2020	2020	NUM
fbem-5600	8	37	.	.	PUNCT
fbem-5600	9	1	although	although	SCONJ
fbem-5600	9	2	the	the	DET
fbem-5600	9	3	new	new	ADJ
fbem-5600	9	4	budget	budget	NOUN
fbem-5600	9	5	law	law	NOUN
fbem-5600	9	6	promulgated	promulgate	VERB
fbem-5600	9	7	in	in	ADP
fbem-5600	9	8	2015	2015	NUM
fbem-5600	9	9	gave	give	VERB
fbem-5600	9	10	local	local	ADJ
fbem-5600	9	11	governments	government	NOUN
fbem-5600	9	12	the	the	DET
fbem-5600	9	13	right	right	NOUN
fbem-5600	9	14	to	to	PART
fbem-5600	9	15	issue	issue	VERB
fbem-5600	9	16	debts	debt	NOUN
fbem-5600	9	17	to	to	PART
fbem-5600	9	18	obtain	obtain	VERB
fbem-5600	9	19	fiscal	fiscal	ADJ
fbem-5600	9	20	revenue	revenue	NOUN
fbem-5600	9	21	,	,	PUNCT
fbem-5600	9	22	a	a	DET
fbem-5600	9	23	change	change	NOUN
fbem-5600	9	24	that	that	PRON
fbem-5600	9	25	has	have	AUX
fbem-5600	9	26	put	put	VERB
fbem-5600	9	27	government	government	NOUN
fbem-5600	9	28	debt	debt	NOUN
fbem-5600	9	29	management	management	NOUN
fbem-5600	9	30	on	on	ADP
fbem-5600	9	31	the	the	DET
fbem-5600	9	32	path	path	NOUN
fbem-5600	9	33	of	of	ADP
fbem-5600	9	34	transparency	transparency	NOUN
fbem-5600	9	35	and	and	CCONJ
fbem-5600	9	36	standardisation	standardisation	NOUN
fbem-5600	9	37	,	,	PUNCT
fbem-5600	9	38	local	local	ADJ
fbem-5600	9	39	governments	government	NOUN
fbem-5600	9	40	have	have	AUX
fbem-5600	9	41	gradually	gradually	ADV
fbem-5600	9	42	embarked	embark	VERB
fbem-5600	9	43	on	on	ADP
fbem-5600	9	44	the	the	DET
fbem-5600	9	45	path	path	NOUN
fbem-5600	9	46	of	of	ADP
fbem-5600	9	47	illegal	illegal	ADJ
fbem-5600	9	48	debt	debt	NOUN
fbem-5600	9	49	raising	raising	NOUN
fbem-5600	9	50	in	in	ADP
fbem-5600	9	51	order	order	NOUN
fbem-5600	9	52	to	to	PART
fbem-5600	9	53	raise	raise	VERB
fbem-5600	9	54	development	development	NOUN
fbem-5600	9	55	funds	fund	NOUN
fbem-5600	9	56	based	base	VERB
fbem-5600	9	57	on	on	ADP
fbem-5600	9	58	development	development	NOUN
fbem-5600	9	59	pressure	pressure	NOUN
fbem-5600	9	60	and	and	CCONJ
fbem-5600	9	61	promotion	promotion	NOUN
fbem-5600	9	62	pressure	pressure	NOUN
fbem-5600	9	63	.	.	PUNCT
fbem-5600	10	1	as	as	ADP
fbem-5600	10	2	government	government	NOUN
fbem-5600	10	3	-	-	PUNCT
fbem-5600	10	4	social	social	ADJ
fbem-5600	10	5	capital	capital	NOUN
fbem-5600	10	6	cooperation	cooperation	NOUN
fbem-5600	10	7	,	,	PUNCT
fbem-5600	10	8	government	government	NOUN
fbem-5600	10	9	purchases	purchase	NOUN
fbem-5600	10	10	and	and	CCONJ
fbem-5600	10	11	government	government	NOUN
fbem-5600	10	12	investment	investment	NOUN
fbem-5600	10	13	funds	fund	NOUN
fbem-5600	10	14	developed	develop	VERB
fbem-5600	10	15	into	into	ADP
fbem-5600	10	16	new	new	ADJ
fbem-5600	10	17	manifestations	manifestation	NOUN
fbem-5600	10	18	of	of	ADP
fbem-5600	10	19	local	local	ADJ
fbem-5600	10	20	hidden	hide	VERB
fbem-5600	10	21	debt	debt	NOUN
fbem-5600	10	22	,	,	PUNCT
fbem-5600	10	23	the	the	DET
fbem-5600	10	24	scale	scale	NOUN
fbem-5600	10	25	of	of	ADP
fbem-5600	10	26	local	local	ADJ
fbem-5600	10	27	government	government	NOUN
fbem-5600	10	28	debt	debt	NOUN
fbem-5600	10	29	expanded	expand	VERB
fbem-5600	10	30	rapidly	rapidly	ADV
fbem-5600	10	31	,	,	PUNCT
fbem-5600	10	32	directly	directly	ADV
fbem-5600	10	33	impacting	impact	VERB
fbem-5600	10	34	the	the	DET
fbem-5600	10	35	sustainability	sustainability	NOUN
fbem-5600	10	36	of	of	ADP
fbem-5600	10	37	local	local	ADJ
fbem-5600	10	38	finances	finance	NOUN
fbem-5600	10	39	and	and	CCONJ
fbem-5600	10	40	regional	regional	ADJ
fbem-5600	10	41	economic	economic	ADJ
fbem-5600	10	42	security	security	NOUN
fbem-5600	10	43	in	in	ADP
fbem-5600	10	44	a	a	DET
fbem-5600	10	45	major	major	ADJ
fbem-5600	10	46	way	way	NOUN
fbem-5600	10	47	.	.	PUNCT
fbem-5600	11	1	the	the	DET
fbem-5600	11	2	existing	exist	VERB
fbem-5600	11	3	literature	literature	NOUN
fbem-5600	11	4	on	on	ADP
fbem-5600	11	5	fiscal	fiscal	ADJ
fbem-5600	11	6	sustainability	sustainability	NOUN
fbem-5600	11	7	has	have	AUX
fbem-5600	11	8	been	be	AUX
fbem-5600	11	9	developed	develop	VERB
fbem-5600	11	10	in	in	ADP
fbem-5600	11	11	two	two	NUM
fbem-5600	11	12	main	main	ADJ
fbem-5600	11	13	ways	way	NOUN
fbem-5600	11	14	:	:	PUNCT
fbem-5600	11	15	firstly	firstly	ADV
fbem-5600	11	16	,	,	PUNCT
fbem-5600	11	17	from	from	ADP
fbem-5600	11	18	the	the	DET
fbem-5600	11	19	connotation	connotation	NOUN
fbem-5600	11	20	of	of	ADP
fbem-5600	11	21	fiscal	fiscal	ADJ
fbem-5600	11	22	sustainability	sustainability	NOUN
fbem-5600	11	23	.	.	PUNCT
fbem-5600	12	1	buiter	buiter	NOUN
fbem-5600	12	2	(	(	PUNCT
fbem-5600	12	3	1985	1985	NUM
fbem-5600	12	4	)	)	PUNCT
fbem-5600	12	5	was	be	AUX
fbem-5600	12	6	the	the	DET
fbem-5600	12	7	first	first	ADJ
fbem-5600	12	8	to	to	PART
fbem-5600	12	9	propose	propose	VERB
fbem-5600	12	10	the	the	DET
fbem-5600	12	11	concept	concept	NOUN
fbem-5600	12	12	of	of	ADP
fbem-5600	12	13	fiscal	fiscal	ADJ
fbem-5600	12	14	sustainability	sustainability	NOUN
fbem-5600	12	15	and	and	CCONJ
fbem-5600	12	16	defined	define	VERB
fbem-5600	12	17	it	it	PRON
fbem-5600	12	18	as	as	ADP
fbem-5600	12	19	a	a	DET
fbem-5600	12	20	state	state	NOUN
fbem-5600	12	21	of	of	ADP
fbem-5600	12	22	survival	survival	NOUN
fbem-5600	12	23	and	and	CCONJ
fbem-5600	12	24	capacity	capacity	NOUN
fbem-5600	12	25	of	of	ADP
fbem-5600	12	26	state	state	NOUN
fbem-5600	12	27	finances	finance	NOUN
fbem-5600	12	28	.	.	PUNCT
fbem-5600	13	1	liu	liu	PROPN
fbem-5600	13	2	shangxi	shangxi	PROPN
fbem-5600	13	3	(	(	PUNCT
fbem-5600	13	4	2003	2003	NUM
fbem-5600	13	5	)	)	PUNCT
fbem-5600	13	6	put	put	VERB
fbem-5600	13	7	forward	forward	ADV
fbem-5600	13	8	the	the	DET
fbem-5600	13	9	concept	concept	NOUN
fbem-5600	13	10	of	of	ADP
fbem-5600	13	11	fiscal	fiscal	ADJ
fbem-5600	13	12	unsustainability	unsustainability	NOUN
fbem-5600	13	13	from	from	ADP
fbem-5600	13	14	the	the	DET
fbem-5600	13	15	opposite	opposite	ADJ
fbem-5600	13	16	perspective	perspective	NOUN
fbem-5600	13	17	.	.	PUNCT
fbem-5600	14	1	the	the	DET
fbem-5600	14	2	definition	definition	NOUN
fbem-5600	14	3	of	of	ADP
fbem-5600	14	4	fiscal	fiscal	ADJ
fbem-5600	14	5	sustainability	sustainability	NOUN
fbem-5600	14	6	by	by	ADP
fbem-5600	14	7	domestic	domestic	ADJ
fbem-5600	14	8	and	and	CCONJ
fbem-5600	14	9	foreign	foreign	ADJ
fbem-5600	14	10	scholars	scholar	NOUN
fbem-5600	14	11	is	be	AUX
fbem-5600	14	12	mainly	mainly	ADV
fbem-5600	14	13	developed	develop	VERB
fbem-5600	14	14	from	from	ADP
fbem-5600	14	15	the	the	DET
fbem-5600	14	16	perspectives	perspective	NOUN
fbem-5600	14	17	of	of	ADP
fbem-5600	14	18	government	government	NOUN
fbem-5600	14	19	debt	debt	NOUN
fbem-5600	14	20	and	and	CCONJ
fbem-5600	14	21	fiscal	fiscal	ADJ
fbem-5600	14	22	revenues	revenue	NOUN
fbem-5600	14	23	and	and	CCONJ
fbem-5600	14	24	expenditures	expenditure	NOUN
fbem-5600	14	25	.	.	PUNCT
fbem-5600	15	1	regarding	regard	VERB
fbem-5600	15	2	the	the	DET
fbem-5600	15	3	fiscal	fiscal	ADJ
fbem-5600	15	4	balance	balance	NOUN
fbem-5600	15	5	perspective	perspective	NOUN
fbem-5600	15	6	,	,	PUNCT
fbem-5600	15	7	buckle	buckle	NOUN
fbem-5600	15	8	&	&	CCONJ
fbem-5600	15	9	cruickshank	cruickshank	PROPN
fbem-5600	15	10	(	(	PUNCT
fbem-5600	15	11	2012	2012	NUM
fbem-5600	15	12	)	)	PUNCT
fbem-5600	15	13	define	define	VERB
fbem-5600	15	14	fiscal	fiscal	ADJ
fbem-5600	15	15	sustainability	sustainability	NOUN
fbem-5600	15	16	as	as	ADP
fbem-5600	15	17	the	the	DET
fbem-5600	15	18	ability	ability	NOUN
fbem-5600	15	19	of	of	ADP
fbem-5600	15	20	a	a	DET
fbem-5600	15	21	government	government	NOUN
fbem-5600	15	22	's	's	PART
fbem-5600	15	23	fiscal	fiscal	ADJ
fbem-5600	15	24	position	position	NOUN
fbem-5600	15	25	to	to	PART
fbem-5600	15	26	maintain	maintain	VERB
fbem-5600	15	27	its	its	PRON
fbem-5600	15	28	current	current	ADJ
fbem-5600	15	29	policies	policy	NOUN
fbem-5600	15	30	without	without	ADP
fbem-5600	15	31	major	major	ADJ
fbem-5600	15	32	adjustments	adjustment	NOUN
fbem-5600	15	33	in	in	ADP
fbem-5600	15	34	the	the	DET
fbem-5600	15	35	future	future	NOUN
fbem-5600	15	36	.	.	PUNCT
fbem-5600	16	1	according	accord	VERB
fbem-5600	16	2	to	to	ADP
fbem-5600	16	3	deng	deng	PROPN
fbem-5600	16	4	et	et	PROPN
fbem-5600	16	5	al	al	PROPN
fbem-5600	16	6	.	.	PROPN
fbem-5600	17	1	(	(	PUNCT
fbem-5600	17	2	2013	2013	NUM
fbem-5600	17	3	)	)	PUNCT
fbem-5600	17	4	,	,	PUNCT
fbem-5600	17	5	fiscal	fiscal	ADJ
fbem-5600	17	6	sustainability	sustainability	NOUN
fbem-5600	17	7	refers	refer	VERB
fbem-5600	17	8	to	to	ADP
fbem-5600	17	9	a	a	DET
fbem-5600	17	10	state	state	NOUN
fbem-5600	17	11	of	of	ADP
fbem-5600	17	12	equilibrium	equilibrium	NOUN
fbem-5600	17	13	that	that	PRON
fbem-5600	17	14	can	can	AUX
fbem-5600	17	15	be	be	AUX
fbem-5600	17	16	achieved	achieve	VERB
fbem-5600	17	17	by	by	ADP
fbem-5600	17	18	the	the	DET
fbem-5600	17	19	government	government	NOUN
fbem-5600	17	20	's	's	PART
fbem-5600	17	21	fiscal	fiscal	ADJ
fbem-5600	17	22	and	and	CCONJ
fbem-5600	17	23	revenue	revenue	NOUN
fbem-5600	17	24	behaviour	behaviour	NOUN
fbem-5600	17	25	under	under	ADP
fbem-5600	17	26	the	the	DET
fbem-5600	17	27	constraints	constraint	NOUN
fbem-5600	17	28	of	of	ADP
fbem-5600	17	29	certain	certain	ADJ
fbem-5600	17	30	institutions	institution	NOUN
fbem-5600	17	31	and	and	CCONJ
fbem-5600	17	32	rules	rule	NOUN
fbem-5600	17	33	,	,	PUNCT
fbem-5600	17	34	i.e.	i.e.	X
fbem-5600	17	35	the	the	DET
fbem-5600	17	36	government	government	NOUN
fbem-5600	17	37	's	's	PART
fbem-5600	17	38	fiscal	fiscal	ADJ
fbem-5600	17	39	revenues	revenue	NOUN
fbem-5600	17	40	and	and	CCONJ
fbem-5600	17	41	expenditures	expenditure	NOUN
fbem-5600	17	42	are	be	AUX
fbem-5600	17	43	maintained	maintain	VERB
fbem-5600	17	44	at	at	ADP
fbem-5600	17	45	an	an	DET
fbem-5600	17	46	appropriate	appropriate	ADJ
fbem-5600	17	47	scale	scale	NOUN
fbem-5600	17	48	and	and	CCONJ
fbem-5600	17	49	reasonable	reasonable	ADJ
fbem-5600	17	50	structure	structure	NOUN
fbem-5600	17	51	,	,	PUNCT
fbem-5600	17	52	and	and	CCONJ
fbem-5600	17	53	both	both	PRON
fbem-5600	17	54	are	be	AUX
fbem-5600	17	55	reasonably	reasonably	ADV
fbem-5600	17	56	distributed	distribute	VERB
fbem-5600	17	57	and	and	CCONJ
fbem-5600	17	58	highly	highly	ADV
fbem-5600	17	59	matched	match	VERB
fbem-5600	17	60	in	in	ADP
fbem-5600	17	61	terms	term	NOUN
fbem-5600	17	62	of	of	ADP
fbem-5600	17	63	time	time	NOUN
fbem-5600	17	64	,	,	PUNCT
fbem-5600	17	65	scale	scale	NOUN
fbem-5600	17	66	and	and	CCONJ
fbem-5600	17	67	structure	structure	NOUN
fbem-5600	17	68	,	,	PUNCT
fbem-5600	17	69	so	so	SCONJ
fbem-5600	17	70	that	that	SCONJ
fbem-5600	17	71	they	they	PRON
fbem-5600	17	72	do	do	AUX
fbem-5600	17	73	not	not	PART
fbem-5600	17	74	trigger	trigger	VERB
fbem-5600	17	75	a	a	DET
fbem-5600	17	76	serious	serious	ADJ
fbem-5600	17	77	financial	financial	ADJ
fbem-5600	17	78	crisis	crisis	NOUN
fbem-5600	17	79	when	when	SCONJ
fbem-5600	17	80	encountering	encounter	VERB
fbem-5600	17	81	large	large	ADJ
fbem-5600	17	82	internal	internal	ADJ
fbem-5600	17	83	and	and	CCONJ
fbem-5600	17	84	external	external	ADJ
fbem-5600	17	85	shocks	shock	NOUN
fbem-5600	17	86	.	.	PUNCT
fbem-5600	18	1	according	accord	VERB
fbem-5600	18	2	to	to	ADP
fbem-5600	18	3	li	li	PROPN
fbem-5600	18	4	et	et	PROPN
fbem-5600	18	5	al	al	PROPN
fbem-5600	18	6	.	.	PROPN
fbem-5600	19	1	(	(	PUNCT
fbem-5600	19	2	2018	2018	NUM
fbem-5600	19	3	)	)	PUNCT
fbem-5600	19	4	,	,	PUNCT
fbem-5600	19	5	the	the	DET
fbem-5600	19	6	problem	problem	NOUN
fbem-5600	19	7	of	of	ADP
fbem-5600	19	8	local	local	ADJ
fbem-5600	19	9	fiscal	fiscal	ADJ
fbem-5600	19	10	sustainability	sustainability	NOUN
fbem-5600	19	11	is	be	AUX
fbem-5600	19	12	fundamentally	fundamentally	ADV
fbem-5600	19	13	a	a	DET
fbem-5600	19	14	matter	matter	NOUN
fbem-5600	19	15	of	of	ADP
fbem-5600	19	16	local	local	ADJ
fbem-5600	19	17	fiscal	fiscal	ADJ
fbem-5600	19	18	revenues	revenue	NOUN
fbem-5600	19	19	continuously	continuously	ADV
fbem-5600	19	20	covering	cover	VERB
fbem-5600	19	21	fiscal	fiscal	ADJ
fbem-5600	19	22	expenditures	expenditure	NOUN
fbem-5600	19	23	.	.	PUNCT
fbem-5600	20	1	regarding	regard	VERB
fbem-5600	20	2	the	the	DET
fbem-5600	20	3	debt	debt	NOUN
fbem-5600	20	4	perspective	perspective	NOUN
fbem-5600	20	5	,	,	PUNCT
fbem-5600	20	6	the	the	DET
fbem-5600	20	7	first	first	ADJ
fbem-5600	20	8	is	be	AUX
fbem-5600	20	9	borrowing	borrow	VERB
fbem-5600	20	10	capacity	capacity	NOUN
fbem-5600	20	11	,	,	PUNCT
fbem-5600	20	12	i.e.	i.e.	X
fbem-5600	20	13	whether	whether	SCONJ
fbem-5600	20	14	the	the	DET
fbem-5600	20	15	government	government	NOUN
fbem-5600	20	16	can	can	AUX
fbem-5600	20	17	finance	finance	VERB
fbem-5600	20	18	itself	itself	PRON
fbem-5600	20	19	through	through	ADP
fbem-5600	20	20	the	the	DET
fbem-5600	20	21	debt	debt	NOUN
fbem-5600	20	22	paper	paper	NOUN
fbem-5600	20	23	market	market	NOUN
fbem-5600	20	24	(	(	PUNCT
fbem-5600	20	25	rubio	rubio	NOUN
fbem-5600	20	26	et	et	PROPN
fbem-5600	20	27	al	al	PROPN
fbem-5600	20	28	.	.	PROPN
fbem-5600	20	29	,	,	PUNCT
fbem-5600	20	30	2010	2010	NUM
fbem-5600	20	31	;	;	PUNCT
fbem-5600	20	32	hong	hong	PROPN
fbem-5600	20	33	yuan	yuan	PROPN
fbem-5600	20	34	,	,	PUNCT
fbem-5600	20	35	li	li	PROPN
fbem-5600	20	36	li	li	PROPN
fbem-5600	20	37	,	,	PUNCT
fbem-5600	20	38	2006	2006	NUM
fbem-5600	20	39	)	)	PUNCT
fbem-5600	20	40	;	;	PUNCT
fbem-5600	20	41	the	the	DET
fbem-5600	20	42	second	second	NOUN
fbem-5600	20	43	is	be	AUX
fbem-5600	20	44	debt	debt	NOUN
fbem-5600	20	45	servicing	servicing	NOUN
fbem-5600	20	46	capacity	capacity	NOUN
fbem-5600	20	47	,	,	PUNCT
fbem-5600	20	48	i.e.	i.e.	X
fbem-5600	20	49	the	the	DET
fbem-5600	20	50	government	government	NOUN
fbem-5600	20	51	's	's	PART
fbem-5600	20	52	ability	ability	NOUN
fbem-5600	20	53	to	to	PART
fbem-5600	20	54	pay	pay	VERB
fbem-5600	20	55	its	its	PRON
fbem-5600	20	56	debt	debt	NOUN
fbem-5600	20	57	service	service	NOUN
fbem-5600	20	58	on	on	ADP
fbem-5600	20	59	time	time	NOUN
fbem-5600	20	60	(	(	PUNCT
fbem-5600	20	61	wilcox	wilcox	PROPN
fbem-5600	20	62	,	,	PUNCT
fbem-5600	20	63	1989	1989	NUM
fbem-5600	20	64	;	;	PUNCT
fbem-5600	20	65	zhang	zhang	PROPN
fbem-5600	20	66	chunlin	chunlin	PROPN
fbem-5600	20	67	,	,	PUNCT
fbem-5600	20	68	2000	2000	NUM
fbem-5600	20	69	)	)	PUNCT
fbem-5600	20	70	.	.	PUNCT
fbem-5600	21	1	the	the	DET
fbem-5600	21	2	second	second	NOUN
fbem-5600	21	3	is	be	AUX
fbem-5600	21	4	the	the	DET
fbem-5600	21	5	research	research	NOUN
fbem-5600	21	6	approach	approach	NOUN
fbem-5600	21	7	to	to	ADP
fbem-5600	21	8	fiscal	fiscal	ADJ
fbem-5600	21	9	sustainability	sustainability	NOUN
fbem-5600	21	10	.	.	PUNCT
fbem-5600	22	1	hamilton	hamilton	PROPN
fbem-5600	22	2	and	and	CCONJ
fbem-5600	22	3	marjorie	marjorie	PROPN
fbem-5600	22	4	(	(	PUNCT
fbem-5600	22	5	1986	1986	NUM
fbem-5600	22	6	)	)	PUNCT
fbem-5600	22	7	derived	derive	VERB
fbem-5600	22	8	the	the	DET
fbem-5600	22	9	conditions	condition	NOUN
fbem-5600	22	10	for	for	ADP
fbem-5600	22	11	fiscal	fiscal	ADJ
fbem-5600	22	12	sustainability	sustainability	NOUN
fbem-5600	22	13	based	base	VERB
fbem-5600	22	14	on	on	ADP
fbem-5600	22	15	the	the	DET
fbem-5600	22	16	government	government	NOUN
fbem-5600	22	17	's	's	PART
fbem-5600	22	18	intertemporal	intertemporal	ADJ
fbem-5600	22	19	constrained	constrained	ADJ
fbem-5600	22	20	budget	budget	NOUN
fbem-5600	22	21	condition	condition	NOUN
fbem-5600	22	22	,	,	PUNCT
fbem-5600	22	23	and	and	CCONJ
fbem-5600	22	24	used	use	VERB
fbem-5600	22	25	unit	unit	NOUN
fbem-5600	22	26	root	root	NOUN
fbem-5600	22	27	or	or	CCONJ
fbem-5600	22	28	cointegration	cointegration	NOUN
fbem-5600	22	29	tests	test	NOUN
fbem-5600	22	30	to	to	PART
fbem-5600	22	31	test	test	VERB
fbem-5600	22	32	these	these	DET
fbem-5600	22	33	conditions	condition	NOUN
fbem-5600	22	34	.	.	PUNCT
fbem-5600	23	1	bohn	bohn	NOUN
fbem-5600	23	2	(	(	PUNCT
fbem-5600	23	3	1998	1998	NUM
fbem-5600	23	4	)	)	PUNCT
fbem-5600	23	5	demonstrates	demonstrate	VERB
fbem-5600	23	6	that	that	SCONJ
fbem-5600	23	7	government	government	NOUN
fbem-5600	23	8	debt	debt	NOUN
fbem-5600	23	9	satisfies	satisfy	VERB
fbem-5600	23	10	the	the	DET
fbem-5600	23	11	intertemporal	intertemporal	ADJ
fbem-5600	23	12	budget	budget	NOUN
fbem-5600	23	13	constraint	constraint	NOUN
fbem-5600	23	14	condition	condition	NOUN
fbem-5600	23	15	when	when	SCONJ
fbem-5600	23	16	there	there	PRON
fbem-5600	23	17	is	be	VERB
fbem-5600	23	18	a	a	DET
fbem-5600	23	19	positive	positive	ADJ
fbem-5600	23	20	reaction	reaction	NOUN
fbem-5600	23	21	relationship	relationship	NOUN
fbem-5600	23	22	between	between	ADP
fbem-5600	23	23	government	government	NOUN
fbem-5600	23	24	budget	budget	NOUN
fbem-5600	23	25	surpluses	surplus	NOUN
fbem-5600	23	26	and	and	CCONJ
fbem-5600	23	27	opening	open	VERB
fbem-5600	23	28	debt	debt	NOUN
fbem-5600	23	29	balances	balance	NOUN
fbem-5600	23	30	.	.	PUNCT
fbem-5600	24	1	however	however	ADV
fbem-5600	24	2	,	,	PUNCT
fbem-5600	24	3	ostry	ostry	PROPN
fbem-5600	24	4	et	et	PROPN
fbem-5600	24	5	al	al	PROPN
fbem-5600	24	6	.	.	PROPN
fbem-5600	24	7	(	(	PUNCT
fbem-5600	24	8	2010	2010	NUM
fbem-5600	24	9	)	)	PUNCT
fbem-5600	24	10	argue	argue	VERB
fbem-5600	24	11	that	that	SCONJ
fbem-5600	24	12	bohn	bohn	PROPN
fbem-5600	24	13	's	's	PART
fbem-5600	24	14	linear	linear	ADJ
fbem-5600	24	15	fiscal	fiscal	ADJ
fbem-5600	24	16	response	response	NOUN
fbem-5600	24	17	function	function	NOUN
fbem-5600	24	18	does	do	AUX
fbem-5600	24	19	not	not	PART
fbem-5600	24	20	take	take	VERB
fbem-5600	24	21	into	into	ADP
fbem-5600	24	22	account	account	NOUN
fbem-5600	24	23	the	the	DET
fbem-5600	24	24	existence	existence	NOUN
fbem-5600	24	25	of	of	ADP
fbem-5600	24	26	"	"	PUNCT
fbem-5600	24	27	fiscal	fiscal	ADJ
fbem-5600	24	28	fatigue	fatigue	NOUN
fbem-5600	24	29	"	"	PUNCT
fbem-5600	24	30	,	,	PUNCT
fbem-5600	24	31	i.e.	i.e.	X
fbem-5600	24	32	the	the	DET
fbem-5600	24	33	government	government	NOUN
fbem-5600	24	34	's	's	PART
fbem-5600	24	35	ability	ability	NOUN
fbem-5600	24	36	to	to	PART
fbem-5600	24	37	adjust	adjust	VERB
fbem-5600	24	38	the	the	DET
fbem-5600	24	39	underlying	underlie	VERB
fbem-5600	24	40	budget	budget	NOUN
fbem-5600	24	41	surplus	surplus	NOUN
fbem-5600	24	42	is	be	AUX
fbem-5600	24	43	limited	limit	VERB
fbem-5600	24	44	,	,	PUNCT
fbem-5600	24	45	and	and	CCONJ
fbem-5600	24	46	they	they	PRON
fbem-5600	24	47	propose	propose	VERB
fbem-5600	24	48	to	to	PART
fbem-5600	24	49	use	use	VERB
fbem-5600	24	50	a	a	DET
fbem-5600	24	51	non	non	ADJ
fbem-5600	24	52	-	-	ADJ
fbem-5600	24	53	linear	linear	ADJ
fbem-5600	24	54	fiscal	fiscal	ADJ
fbem-5600	24	55	response	response	NOUN
fbem-5600	24	56	function	function	VERB
fbem-5600	24	57	to	to	PART
fbem-5600	24	58	fit	fit	VERB
fbem-5600	24	59	the	the	DET
fbem-5600	24	60	relationship	relationship	NOUN
fbem-5600	24	61	between	between	ADP
fbem-5600	24	62	the	the	DET
fbem-5600	24	63	underlying	underlying	ADJ
fbem-5600	24	64	fiscal	fiscal	ADJ
fbem-5600	24	65	surplus	surplus	NOUN
fbem-5600	24	66	rate	rate	NOUN
fbem-5600	24	67	and	and	CCONJ
fbem-5600	24	68	the	the	DET
fbem-5600	24	69	government	government	NOUN
fbem-5600	24	70	debt	debt	NOUN
fbem-5600	24	71	ratio	ratio	NOUN
fbem-5600	24	72	,	,	PUNCT
fbem-5600	24	73	and	and	CCONJ
fbem-5600	24	74	define	define	VERB
fbem-5600	24	75	the	the	DET
fbem-5600	24	76	concept	concept	NOUN
fbem-5600	24	77	of	of	ADP
fbem-5600	24	78	"	"	PUNCT
fbem-5600	24	79	fiscal	fiscal	ADJ
fbem-5600	24	80	space	space	NOUN
fbem-5600	24	81	"	"	PUNCT
fbem-5600	24	82	is	be	AUX
fbem-5600	24	83	defined	define	VERB
fbem-5600	24	84	.	.	PUNCT
fbem-5600	25	1	blanchard	blanchard	PROPN
fbem-5600	25	2	et	et	PROPN
fbem-5600	25	3	al	al	PROPN
fbem-5600	25	4	.	.	PROPN
fbem-5600	26	1	(	(	PUNCT
fbem-5600	26	2	1990	1990	NUM
fbem-5600	26	3	)	)	PUNCT
fbem-5600	26	4	use	use	VERB
fbem-5600	26	5	the	the	DET
fbem-5600	26	6	steady	steady	ADJ
fbem-5600	26	7	state	state	NOUN
fbem-5600	26	8	of	of	ADP
fbem-5600	26	9	a	a	DET
fbem-5600	26	10	theoretical	theoretical	ADJ
fbem-5600	26	11	model	model	NOUN
fbem-5600	26	12	to	to	PART
fbem-5600	26	13	characterise	characterise	VERB
fbem-5600	26	14	sustainable	sustainable	ADJ
fbem-5600	26	15	government	government	NOUN
fbem-5600	26	16	debt	debt	NOUN
fbem-5600	26	17	and	and	CCONJ
fbem-5600	26	18	discuss	discuss	VERB
fbem-5600	26	19	the	the	DET
fbem-5600	26	20	conditions	condition	NOUN
fbem-5600	26	21	necessary	necessary	ADJ
fbem-5600	26	22	for	for	SCONJ
fbem-5600	26	23	government	government	NOUN
fbem-5600	26	24	debt	debt	NOUN
fbem-5600	26	25	to	to	PART
fbem-5600	26	26	be	be	AUX
fbem-5600	26	27	sustainable	sustainable	ADJ
fbem-5600	26	28	from	from	ADP
fbem-5600	26	29	a	a	DET
fbem-5600	26	30	long	long	ADJ
fbem-5600	26	31	-	-	PUNCT
fbem-5600	26	32	term	term	NOUN
fbem-5600	26	33	perspective	perspective	NOUN
fbem-5600	26	34	.	.	PUNCT
fbem-5600	27	1	fiscal	fiscal	ADJ
fbem-5600	27	2	sustainability	sustainability	NOUN
fbem-5600	27	3	is	be	AUX
fbem-5600	27	4	an	an	DET
fbem-5600	27	5	important	important	ADJ
fbem-5600	27	6	guarantee	guarantee	NOUN
fbem-5600	27	7	for	for	ADP
fbem-5600	27	8	maintaining	maintain	VERB
fbem-5600	27	9	the	the	DET
fbem-5600	27	10	stable	stable	ADJ
fbem-5600	27	11	operation	operation	NOUN
fbem-5600	27	12	of	of	ADP
fbem-5600	27	13	the	the	DET
fbem-5600	27	14	macroeconomic	macroeconomic	ADJ
fbem-5600	27	15	and	and	CCONJ
fbem-5600	27	16	financial	financial	ADJ
fbem-5600	27	17	system	system	NOUN
fbem-5600	27	18	,	,	PUNCT
fbem-5600	27	19	and	and	CCONJ
fbem-5600	27	20	is	be	AUX
fbem-5600	27	21	a	a	DET
fbem-5600	27	22	constraint	constraint	NOUN
fbem-5600	27	23	that	that	PRON
fbem-5600	27	24	governments	government	NOUN
fbem-5600	27	25	must	must	AUX
fbem-5600	27	26	face	face	VERB
fbem-5600	27	27	when	when	SCONJ
fbem-5600	27	28	implementing	implement	VERB
fbem-5600	27	29	active	active	ADJ
fbem-5600	27	30	fiscal	fiscal	ADJ
fbem-5600	27	31	policies	policy	NOUN
fbem-5600	27	32	.	.	PUNCT
fbem-5600	28	1	therefore	therefore	ADV
fbem-5600	28	2	,	,	PUNCT
fbem-5600	28	3	it	it	PRON
fbem-5600	28	4	is	be	AUX
fbem-5600	28	5	of	of	ADP
fbem-5600	28	6	great	great	ADJ
fbem-5600	28	7	practical	practical	ADJ
fbem-5600	28	8	significance	significance	NOUN
fbem-5600	28	9	to	to	PART
fbem-5600	28	10	assess	assess	VERB
fbem-5600	28	11	the	the	DET
fbem-5600	28	12	fiscal	fiscal	ADJ
fbem-5600	28	13	sustainability	sustainability	NOUN
fbem-5600	28	14	of	of	ADP
fbem-5600	28	15	local	local	ADJ
fbem-5600	28	16	governments	government	NOUN
fbem-5600	28	17	in	in	ADP
fbem-5600	28	18	china	china	PROPN
fbem-5600	28	19	.	.	PUNCT
fbem-5600	29	1	this	this	DET
fbem-5600	29	2	paper	paper	NOUN
fbem-5600	29	3	325	325	NUM
fbem-5600	29	4	defines	define	NOUN
fbem-5600	29	5	local	local	ADJ
fbem-5600	29	6	fiscal	fiscal	ADJ
fbem-5600	29	7	sustainability	sustainability	NOUN
fbem-5600	29	8	as	as	ADP
fbem-5600	29	9	a	a	DET
fbem-5600	29	10	situation	situation	NOUN
fbem-5600	29	11	where	where	SCONJ
fbem-5600	29	12	,	,	PUNCT
fbem-5600	29	13	in	in	ADP
fbem-5600	29	14	the	the	DET
fbem-5600	29	15	face	face	NOUN
fbem-5600	29	16	of	of	ADP
fbem-5600	29	17	rising	rise	VERB
fbem-5600	29	18	debt	debt	NOUN
fbem-5600	29	19	levels	level	NOUN
fbem-5600	29	20	or	or	CCONJ
fbem-5600	29	21	deteriorating	deteriorate	VERB
fbem-5600	29	22	fiscal	fiscal	ADJ
fbem-5600	29	23	conditions	condition	NOUN
fbem-5600	29	24	,	,	PUNCT
fbem-5600	29	25	local	local	ADJ
fbem-5600	29	26	governments	government	NOUN
fbem-5600	29	27	take	take	VERB
fbem-5600	29	28	the	the	DET
fbem-5600	29	29	initiative	initiative	NOUN
fbem-5600	29	30	to	to	PART
fbem-5600	29	31	adjust	adjust	VERB
fbem-5600	29	32	their	their	PRON
fbem-5600	29	33	fiscal	fiscal	ADJ
fbem-5600	29	34	behaviour	behaviour	NOUN
fbem-5600	29	35	,	,	PUNCT
fbem-5600	29	36	such	such	ADJ
fbem-5600	29	37	as	as	ADP
fbem-5600	29	38	reducing	reduce	VERB
fbem-5600	29	39	expenditure	expenditure	NOUN
fbem-5600	29	40	,	,	PUNCT
fbem-5600	29	41	increasing	increase	VERB
fbem-5600	29	42	revenue	revenue	NOUN
fbem-5600	29	43	and	and	CCONJ
fbem-5600	29	44	controlling	control	VERB
fbem-5600	29	45	the	the	DET
fbem-5600	29	46	scale	scale	NOUN
fbem-5600	29	47	of	of	ADP
fbem-5600	29	48	debt	debt	NOUN
fbem-5600	29	49	,	,	PUNCT
fbem-5600	29	50	in	in	ADP
fbem-5600	29	51	order	order	NOUN
fbem-5600	29	52	to	to	PART
fbem-5600	29	53	improve	improve	VERB
fbem-5600	29	54	their	their	PRON
fbem-5600	29	55	fiscal	fiscal	ADJ
fbem-5600	29	56	position	position	NOUN
fbem-5600	29	57	and	and	CCONJ
fbem-5600	29	58	reduce	reduce	VERB
fbem-5600	29	59	fiscal	fiscal	ADJ
fbem-5600	29	60	risk	risk	NOUN
fbem-5600	29	61	.	.	PUNCT
fbem-5600	30	1	based	base	VERB
fbem-5600	30	2	on	on	ADP
fbem-5600	30	3	a	a	DET
fbem-5600	30	4	panel	panel	NOUN
fbem-5600	30	5	of	of	ADP
fbem-5600	30	6	246	246	NUM
fbem-5600	30	7	prefecture	prefecture	NOUN
fbem-5600	30	8	-	-	PUNCT
fbem-5600	30	9	level	level	NOUN
fbem-5600	30	10	cities	city	NOUN
fbem-5600	30	11	from	from	ADP
fbem-5600	30	12	2008	2008	NUM
fbem-5600	30	13	to	to	ADP
fbem-5600	30	14	2019	2019	NUM
fbem-5600	30	15	,	,	PUNCT
fbem-5600	30	16	this	this	DET
fbem-5600	30	17	paper	paper	NOUN
fbem-5600	30	18	first	first	ADV
fbem-5600	30	19	assesses	assess	VERB
fbem-5600	30	20	local	local	ADJ
fbem-5600	30	21	fiscal	fiscal	ADJ
fbem-5600	30	22	sustainability	sustainability	NOUN
fbem-5600	30	23	based	base	VERB
fbem-5600	30	24	on	on	ADP
fbem-5600	30	25	the	the	DET
fbem-5600	30	26	fiscal	fiscal	ADJ
fbem-5600	30	27	reflection	reflection	NOUN
fbem-5600	30	28	function	function	NOUN
fbem-5600	30	29	,	,	PUNCT
fbem-5600	30	30	and	and	CCONJ
fbem-5600	30	31	then	then	ADV
fbem-5600	30	32	uses	use	VERB
fbem-5600	30	33	the	the	DET
fbem-5600	30	34	measured	measured	ADJ
fbem-5600	30	35	"	"	PUNCT
fbem-5600	30	36	effective	effective	ADJ
fbem-5600	30	37	fiscal	fiscal	ADJ
fbem-5600	30	38	space	space	NOUN
fbem-5600	30	39	"	"	PUNCT
fbem-5600	30	40	to	to	PART
fbem-5600	30	41	quantify	quantify	VERB
fbem-5600	30	42	local	local	ADJ
fbem-5600	30	43	fiscal	fiscal	ADJ
fbem-5600	30	44	sustainability	sustainability	NOUN
fbem-5600	30	45	.	.	PUNCT
fbem-5600	31	1	2	2	X
fbem-5600	31	2	.	.	X
fbem-5600	31	3	theoretical	theoretical	ADJ
fbem-5600	31	4	analysis	analysis	NOUN
fbem-5600	31	5	2.1	2.1	NUM
fbem-5600	31	6	.	.	PUNCT
fbem-5600	31	7	related	relate	VERB
fbem-5600	31	8	theories	theory	NOUN
fbem-5600	31	9	2.1.1	2.1.1	NUM
fbem-5600	31	10	.	.	PUNCT
fbem-5600	32	1	financial	financial	ADJ
fbem-5600	32	2	economics	economic	NOUN
fbem-5600	32	3	the	the	DET
fbem-5600	32	4	theory	theory	NOUN
fbem-5600	32	5	of	of	ADP
fbem-5600	32	6	fiscal	fiscal	ADJ
fbem-5600	32	7	economics	economic	NOUN
fbem-5600	32	8	,	,	PUNCT
fbem-5600	32	9	which	which	PRON
fbem-5600	32	10	includes	include	VERB
fbem-5600	32	11	the	the	DET
fbem-5600	32	12	two	two	NUM
fbem-5600	32	13	theories	theory	NOUN
fbem-5600	32	14	of	of	ADP
fbem-5600	32	15	revenue	revenue	NOUN
fbem-5600	32	16	and	and	CCONJ
fbem-5600	32	17	expenditure	expenditure	NOUN
fbem-5600	32	18	,	,	PUNCT
fbem-5600	32	19	is	be	AUX
fbem-5600	32	20	a	a	DET
fbem-5600	32	21	central	central	ADJ
fbem-5600	32	22	part	part	NOUN
fbem-5600	32	23	of	of	ADP
fbem-5600	32	24	modern	modern	ADJ
fbem-5600	32	25	fiscal	fiscal	ADJ
fbem-5600	32	26	theory	theory	NOUN
fbem-5600	32	27	.	.	PUNCT
fbem-5600	33	1	the	the	DET
fbem-5600	33	2	study	study	NOUN
fbem-5600	33	3	of	of	ADP
fbem-5600	33	4	revenue	revenue	NOUN
fbem-5600	33	5	theory	theory	NOUN
fbem-5600	33	6	is	be	AUX
fbem-5600	33	7	conducted	conduct	VERB
fbem-5600	33	8	mainly	mainly	ADV
fbem-5600	33	9	to	to	PART
fbem-5600	33	10	limit	limit	VERB
fbem-5600	33	11	the	the	DET
fbem-5600	33	12	local	local	ADJ
fbem-5600	33	13	government	government	NOUN
fbem-5600	33	14	's	's	PART
fbem-5600	33	15	right	right	NOUN
fbem-5600	33	16	to	to	PART
fbem-5600	33	17	share	share	VERB
fbem-5600	33	18	revenue	revenue	NOUN
fbem-5600	33	19	,	,	PUNCT
fbem-5600	33	20	which	which	PRON
fbem-5600	33	21	includes	include	VERB
fbem-5600	33	22	both	both	DET
fbem-5600	33	23	taxes	taxis	NOUN
fbem-5600	33	24	and	and	CCONJ
fbem-5600	33	25	public	public	ADJ
fbem-5600	33	26	debt	debt	NOUN
fbem-5600	33	27	.	.	PUNCT
fbem-5600	34	1	fiscal	fiscal	ADJ
fbem-5600	34	2	revenue	revenue	NOUN
fbem-5600	34	3	and	and	CCONJ
fbem-5600	34	4	expenditure	expenditure	NOUN
fbem-5600	34	5	theory	theory	NOUN
fbem-5600	34	6	considers	consider	VERB
fbem-5600	34	7	that	that	SCONJ
fbem-5600	34	8	fiscal	fiscal	ADJ
fbem-5600	34	9	sustainability	sustainability	NOUN
fbem-5600	34	10	can	can	AUX
fbem-5600	34	11	only	only	ADV
fbem-5600	34	12	be	be	AUX
fbem-5600	34	13	achieved	achieve	VERB
fbem-5600	34	14	when	when	SCONJ
fbem-5600	34	15	fiscal	fiscal	ADJ
fbem-5600	34	16	balance	balance	NOUN
fbem-5600	34	17	is	be	AUX
fbem-5600	34	18	reached	reach	VERB
fbem-5600	34	19	in	in	ADP
fbem-5600	34	20	the	the	DET
fbem-5600	34	21	long	long	ADJ
fbem-5600	34	22	term	term	NOUN
fbem-5600	34	23	,	,	PUNCT
fbem-5600	34	24	and	and	CCONJ
fbem-5600	34	25	therefore	therefore	ADV
fbem-5600	34	26	the	the	DET
fbem-5600	34	27	theory	theory	NOUN
fbem-5600	34	28	focuses	focus	VERB
fbem-5600	34	29	on	on	ADP
fbem-5600	34	30	local	local	ADJ
fbem-5600	34	31	fiscal	fiscal	ADJ
fbem-5600	34	32	sustainability	sustainability	NOUN
fbem-5600	34	33	in	in	ADP
fbem-5600	34	34	two	two	NUM
fbem-5600	34	35	dimensions	dimension	NOUN
fbem-5600	34	36	:	:	PUNCT
fbem-5600	34	37	increasing	increase	VERB
fbem-5600	34	38	revenue	revenue	NOUN
fbem-5600	34	39	and	and	CCONJ
fbem-5600	34	40	reducing	reduce	VERB
fbem-5600	34	41	expenditure	expenditure	NOUN
fbem-5600	34	42	.	.	PUNCT
fbem-5600	35	1	the	the	DET
fbem-5600	35	2	current	current	ADJ
fbem-5600	35	3	requirements	requirement	NOUN
fbem-5600	35	4	for	for	ADP
fbem-5600	35	5	fiscal	fiscal	ADJ
fbem-5600	35	6	policy	policy	NOUN
fbem-5600	35	7	in	in	ADP
fbem-5600	35	8	china	china	PROPN
fbem-5600	35	9	are	be	AUX
fbem-5600	35	10	to	to	PART
fbem-5600	35	11	increase	increase	VERB
fbem-5600	35	12	efficiency	efficiency	NOUN
fbem-5600	35	13	and	and	CCONJ
fbem-5600	35	14	maintain	maintain	VERB
fbem-5600	35	15	the	the	DET
fbem-5600	35	16	necessary	necessary	ADJ
fbem-5600	35	17	intensity	intensity	NOUN
fbem-5600	35	18	of	of	ADP
fbem-5600	35	19	fiscal	fiscal	ADJ
fbem-5600	35	20	expenditure	expenditure	NOUN
fbem-5600	35	21	,	,	PUNCT
fbem-5600	35	22	as	as	ADP
fbem-5600	35	23	the	the	DET
fbem-5600	35	24	question	question	NOUN
fbem-5600	35	25	of	of	ADP
fbem-5600	35	26	how	how	SCONJ
fbem-5600	35	27	to	to	PART
fbem-5600	35	28	improve	improve	VERB
fbem-5600	35	29	the	the	DET
fbem-5600	35	30	local	local	ADJ
fbem-5600	35	31	fiscal	fiscal	ADJ
fbem-5600	35	32	expenditure	expenditure	NOUN
fbem-5600	35	33	system	system	NOUN
fbem-5600	35	34	and	and	CCONJ
fbem-5600	35	35	improve	improve	VERB
fbem-5600	35	36	the	the	DET
fbem-5600	35	37	performance	performance	NOUN
fbem-5600	35	38	of	of	ADP
fbem-5600	35	39	expenditure	expenditure	NOUN
fbem-5600	35	40	,	,	PUNCT
fbem-5600	35	41	while	while	SCONJ
fbem-5600	35	42	maintaining	maintain	VERB
fbem-5600	35	43	the	the	DET
fbem-5600	35	44	intensity	intensity	NOUN
fbem-5600	35	45	and	and	CCONJ
fbem-5600	35	46	requirements	requirement	NOUN
fbem-5600	35	47	of	of	ADP
fbem-5600	35	48	local	local	ADJ
fbem-5600	35	49	fiscal	fiscal	ADJ
fbem-5600	35	50	sustainability	sustainability	NOUN
fbem-5600	35	51	,	,	PUNCT
fbem-5600	35	52	is	be	AUX
fbem-5600	35	53	an	an	DET
fbem-5600	35	54	urgent	urgent	ADJ
fbem-5600	35	55	issue	issue	NOUN
fbem-5600	35	56	to	to	PART
fbem-5600	35	57	be	be	AUX
fbem-5600	35	58	resolved	resolve	VERB
fbem-5600	35	59	.	.	PUNCT
fbem-5600	36	1	2.2	2.2	NUM
fbem-5600	36	2	.	.	PUNCT
fbem-5600	37	1	management	management	NOUN
fbem-5600	37	2	finance	finance	NOUN
fbem-5600	37	3	fiscal	fiscal	ADJ
fbem-5600	37	4	management	management	NOUN
fbem-5600	37	5	has	have	VERB
fbem-5600	37	6	a	a	DET
fbem-5600	37	7	strong	strong	ADJ
fbem-5600	37	8	applied	applied	ADJ
fbem-5600	37	9	focus	focus	NOUN
fbem-5600	37	10	,	,	PUNCT
fbem-5600	37	11	with	with	ADP
fbem-5600	37	12	the	the	DET
fbem-5600	37	13	core	core	ADJ
fbem-5600	37	14	elements	element	NOUN
fbem-5600	37	15	of	of	ADP
fbem-5600	37	16	fiscal	fiscal	ADJ
fbem-5600	37	17	budget	budget	NOUN
fbem-5600	37	18	theory	theory	NOUN
fbem-5600	37	19	and	and	CCONJ
fbem-5600	37	20	local	local	ADJ
fbem-5600	37	21	debt	debt	NOUN
fbem-5600	37	22	theory	theory	NOUN
fbem-5600	37	23	.	.	PUNCT
fbem-5600	38	1	fiscal	fiscal	ADJ
fbem-5600	38	2	sustainability	sustainability	NOUN
fbem-5600	38	3	,	,	PUNCT
fbem-5600	38	4	or	or	CCONJ
fbem-5600	38	5	sustainability	sustainability	NOUN
fbem-5600	38	6	in	in	ADP
fbem-5600	38	7	all	all	DET
fbem-5600	38	8	management	management	NOUN
fbem-5600	38	9	,	,	PUNCT
fbem-5600	38	10	has	have	VERB
fbem-5600	38	11	five	five	NUM
fbem-5600	38	12	basic	basic	ADJ
fbem-5600	38	13	characteristics	characteristic	NOUN
fbem-5600	38	14	,	,	PUNCT
fbem-5600	38	15	including	include	VERB
fbem-5600	38	16	planning	planning	NOUN
fbem-5600	38	17	,	,	PUNCT
fbem-5600	38	18	homogeneity	homogeneity	NOUN
fbem-5600	38	19	,	,	PUNCT
fbem-5600	38	20	openness	openness	NOUN
fbem-5600	38	21	,	,	PUNCT
fbem-5600	38	22	rule	rule	NOUN
fbem-5600	38	23	of	of	ADP
fbem-5600	38	24	law	law	NOUN
fbem-5600	38	25	and	and	CCONJ
fbem-5600	38	26	annuality	annuality	NOUN
fbem-5600	38	27	.	.	PUNCT
fbem-5600	39	1	since	since	SCONJ
fbem-5600	39	2	the	the	DET
fbem-5600	39	3	general	general	ADJ
fbem-5600	39	4	office	office	NOUN
fbem-5600	39	5	of	of	ADP
fbem-5600	39	6	the	the	DET
fbem-5600	39	7	state	state	NOUN
fbem-5600	39	8	council	council	NOUN
fbem-5600	39	9	required	require	VERB
fbem-5600	39	10	the	the	DET
fbem-5600	39	11	publication	publication	NOUN
fbem-5600	39	12	of	of	ADP
fbem-5600	39	13	budgets	budget	NOUN
fbem-5600	39	14	in	in	ADP
fbem-5600	39	15	2016	2016	NUM
fbem-5600	39	16	,	,	PUNCT
fbem-5600	39	17	it	it	PRON
fbem-5600	39	18	has	have	AUX
fbem-5600	39	19	both	both	PRON
fbem-5600	39	20	curbed	curb	VERB
fbem-5600	39	21	some	some	DET
fbem-5600	39	22	corruption	corruption	NOUN
fbem-5600	39	23	and	and	CCONJ
fbem-5600	39	24	improved	improve	VERB
fbem-5600	39	25	local	local	ADJ
fbem-5600	39	26	financial	financial	ADJ
fbem-5600	39	27	management	management	NOUN
fbem-5600	39	28	,	,	PUNCT
fbem-5600	39	29	providing	provide	VERB
fbem-5600	39	30	an	an	DET
fbem-5600	39	31	improved	improved	ADJ
fbem-5600	39	32	direction	direction	NOUN
fbem-5600	39	33	for	for	ADP
fbem-5600	39	34	fiscal	fiscal	ADJ
fbem-5600	39	35	reform	reform	NOUN
fbem-5600	39	36	while	while	SCONJ
fbem-5600	39	37	also	also	ADV
fbem-5600	39	38	pushing	push	VERB
fbem-5600	39	39	for	for	ADP
fbem-5600	39	40	regional	regional	ADJ
fbem-5600	39	41	fiscal	fiscal	ADJ
fbem-5600	39	42	sustainability	sustainability	NOUN
fbem-5600	39	43	through	through	ADP
fbem-5600	39	44	institutionalisation	institutionalisation	NOUN
fbem-5600	39	45	and	and	CCONJ
fbem-5600	39	46	transparency	transparency	NOUN
fbem-5600	39	47	.	.	PUNCT
fbem-5600	40	1	local	local	ADJ
fbem-5600	40	2	debt	debt	NOUN
fbem-5600	40	3	has	have	VERB
fbem-5600	40	4	different	different	ADJ
fbem-5600	40	5	connotations	connotation	NOUN
fbem-5600	40	6	before	before	ADP
fbem-5600	40	7	and	and	CCONJ
fbem-5600	40	8	after	after	ADP
fbem-5600	40	9	the	the	DET
fbem-5600	40	10	2015	2015	NUM
fbem-5600	40	11	reform	reform	NOUN
fbem-5600	40	12	,	,	PUNCT
fbem-5600	40	13	with	with	ADP
fbem-5600	40	14	local	local	ADJ
fbem-5600	40	15	debt	debt	NOUN
fbem-5600	40	16	before	before	SCONJ
fbem-5600	40	17	the	the	DET
fbem-5600	40	18	reform	reform	NOUN
fbem-5600	40	19	referring	refer	VERB
fbem-5600	40	20	to	to	ADP
fbem-5600	40	21	local	local	ADJ
fbem-5600	40	22	government	government	NOUN
fbem-5600	40	23	debt	debt	NOUN
fbem-5600	40	24	.	.	PUNCT
fbem-5600	41	1	local	local	ADJ
fbem-5600	41	2	government	government	NOUN
fbem-5600	41	3	debt	debt	NOUN
fbem-5600	41	4	has	have	VERB
fbem-5600	41	5	a	a	DET
fbem-5600	41	6	specific	specific	ADJ
fbem-5600	41	7	connotation	connotation	NOUN
fbem-5600	41	8	and	and	CCONJ
fbem-5600	41	9	refers	refer	VERB
fbem-5600	41	10	to	to	ADP
fbem-5600	41	11	debts	debt	NOUN
fbem-5600	41	12	formed	form	VERB
fbem-5600	41	13	by	by	ADP
fbem-5600	41	14	local	local	ADJ
fbem-5600	41	15	governments	government	NOUN
fbem-5600	41	16	(	(	PUNCT
fbem-5600	41	17	including	include	VERB
fbem-5600	41	18	government	government	NOUN
fbem-5600	41	19	departments	department	NOUN
fbem-5600	41	20	and	and	CCONJ
fbem-5600	41	21	agencies	agency	NOUN
fbem-5600	41	22	)	)	PUNCT
fbem-5600	41	23	,	,	PUNCT
fbem-5600	41	24	fundingsubsidised	fundingsubsidise	VERB
fbem-5600	41	25	utilities	utility	NOUN
fbem-5600	41	26	,	,	PUNCT
fbem-5600	41	27	public	public	ADJ
fbem-5600	41	28	utilities	utility	NOUN
fbem-5600	41	29	,	,	PUNCT
fbem-5600	41	30	government	government	NOUN
fbem-5600	41	31	financing	financing	NOUN
fbem-5600	41	32	platform	platform	NOUN
fbem-5600	41	33	companies	company	NOUN
fbem-5600	41	34	and	and	CCONJ
fbem-5600	41	35	other	other	ADJ
fbem-5600	41	36	undertakings	undertaking	NOUN
fbem-5600	41	37	that	that	PRON
fbem-5600	41	38	are	be	AUX
fbem-5600	41	39	directly	directly	ADV
fbem-5600	41	40	borrowed	borrow	VERB
fbem-5600	41	41	,	,	PUNCT
fbem-5600	41	42	in	in	ADP
fbem-5600	41	43	default	default	NOUN
fbem-5600	41	44	or	or	CCONJ
fbem-5600	41	45	as	as	ADP
fbem-5600	41	46	a	a	DET
fbem-5600	41	47	result	result	NOUN
fbem-5600	41	48	of	of	ADP
fbem-5600	41	49	providing	provide	VERB
fbem-5600	41	50	credit	credit	NOUN
fbem-5600	41	51	support	support	NOUN
fbem-5600	41	52	such	such	ADJ
fbem-5600	41	53	as	as	ADP
fbem-5600	41	54	guarantees	guarantee	NOUN
fbem-5600	41	55	and	and	CCONJ
fbem-5600	41	56	buybacks	buyback	NOUN
fbem-5600	41	57	,	,	PUNCT
fbem-5600	41	58	in	in	ADP
fbem-5600	41	59	order	order	NOUN
fbem-5600	41	60	to	to	PART
fbem-5600	41	61	support	support	VERB
fbem-5600	41	62	the	the	DET
fbem-5600	41	63	construction	construction	NOUN
fbem-5600	41	64	of	of	ADP
fbem-5600	41	65	public	public	ADJ
fbem-5600	41	66	projects	project	NOUN
fbem-5600	41	67	.	.	PUNCT
fbem-5600	42	1	in	in	ADP
fbem-5600	42	2	terms	term	NOUN
fbem-5600	42	3	of	of	ADP
fbem-5600	42	4	statistical	statistical	ADJ
fbem-5600	42	5	calibre	calibre	NOUN
fbem-5600	42	6	,	,	PUNCT
fbem-5600	42	7	the	the	DET
fbem-5600	42	8	audit	audit	NOUN
fbem-5600	42	9	office	office	NOUN
fbem-5600	42	10	classifies	classify	VERB
fbem-5600	42	11	local	local	ADJ
fbem-5600	42	12	government	government	NOUN
fbem-5600	42	13	debts	debt	NOUN
fbem-5600	42	14	into	into	ADP
fbem-5600	42	15	three	three	NUM
fbem-5600	42	16	categories	category	NOUN
fbem-5600	42	17	:	:	PUNCT
fbem-5600	42	18	directly	directly	ADV
fbem-5600	42	19	liable	liable	ADJ
fbem-5600	42	20	for	for	ADP
fbem-5600	42	21	repayment	repayment	NOUN
fbem-5600	42	22	,	,	PUNCT
fbem-5600	42	23	liable	liable	ADJ
fbem-5600	42	24	for	for	ADP
fbem-5600	42	25	guarantee	guarantee	NOUN
fbem-5600	42	26	and	and	CCONJ
fbem-5600	42	27	potentially	potentially	ADV
fbem-5600	42	28	liable	liable	ADJ
fbem-5600	42	29	for	for	ADP
fbem-5600	42	30	bailout	bailout	NOUN
fbem-5600	42	31	,	,	PUNCT
fbem-5600	42	32	a	a	DET
fbem-5600	42	33	classification	classification	NOUN
fbem-5600	42	34	that	that	PRON
fbem-5600	42	35	emphasises	emphasise	VERB
fbem-5600	42	36	the	the	DET
fbem-5600	42	37	responsible	responsible	ADJ
fbem-5600	42	38	subject	subject	NOUN
fbem-5600	42	39	.	.	PUNCT
fbem-5600	43	1	after	after	ADP
fbem-5600	43	2	the	the	DET
fbem-5600	43	3	reform	reform	NOUN
fbem-5600	43	4	,	,	PUNCT
fbem-5600	43	5	legal	legal	ADJ
fbem-5600	43	6	local	local	ADJ
fbem-5600	43	7	debt	debt	NOUN
fbem-5600	43	8	refers	refer	VERB
fbem-5600	43	9	to	to	ADP
fbem-5600	43	10	local	local	ADJ
fbem-5600	43	11	government	government	NOUN
fbem-5600	43	12	debt	debt	NOUN
fbem-5600	43	13	and	and	CCONJ
fbem-5600	43	14	legal	legal	ADJ
fbem-5600	43	15	contingent	contingent	NOUN
fbem-5600	43	16	debt	debt	NOUN
fbem-5600	43	17	.	.	PUNCT
fbem-5600	44	1	in	in	ADP
fbem-5600	44	2	particular	particular	ADJ
fbem-5600	44	3	,	,	PUNCT
fbem-5600	44	4	local	local	ADJ
fbem-5600	44	5	government	government	NOUN
fbem-5600	44	6	debt	debt	NOUN
fbem-5600	44	7	is	be	AUX
fbem-5600	44	8	local	local	ADJ
fbem-5600	44	9	government	government	NOUN
fbem-5600	44	10	bonds	bond	NOUN
fbem-5600	44	11	issued	issue	VERB
fbem-5600	44	12	by	by	ADP
fbem-5600	44	13	provinces	province	NOUN
fbem-5600	44	14	,	,	PUNCT
fbem-5600	44	15	municipalities	municipality	NOUN
fbem-5600	44	16	and	and	CCONJ
fbem-5600	44	17	autonomous	autonomous	ADJ
fbem-5600	44	18	regions	region	NOUN
fbem-5600	44	19	within	within	ADP
fbem-5600	44	20	the	the	DET
fbem-5600	44	21	limit	limit	NOUN
fbem-5600	44	22	and	and	CCONJ
fbem-5600	44	23	included	include	VERB
fbem-5600	44	24	in	in	ADP
fbem-5600	44	25	the	the	DET
fbem-5600	44	26	budget	budget	NOUN
fbem-5600	44	27	management	management	NOUN
fbem-5600	44	28	,	,	PUNCT
fbem-5600	44	29	as	as	ADV
fbem-5600	44	30	well	well	ADV
fbem-5600	44	31	as	as	ADP
fbem-5600	44	32	the	the	DET
fbem-5600	44	33	stock	stock	NOUN
fbem-5600	44	34	of	of	ADP
fbem-5600	44	35	government	government	NOUN
fbem-5600	44	36	debt	debt	NOUN
fbem-5600	44	37	in	in	ADP
fbem-5600	44	38	the	the	DET
fbem-5600	44	39	form	form	NOUN
fbem-5600	44	40	of	of	ADP
fbem-5600	44	41	non	non	ADJ
fbem-5600	44	42	-	-	ADJ
fbem-5600	44	43	government	government	ADJ
fbem-5600	44	44	bonds	bond	NOUN
fbem-5600	44	45	identified	identify	VERB
fbem-5600	44	46	through	through	ADP
fbem-5600	44	47	clean	clean	ADJ
fbem-5600	44	48	-	-	PUNCT
fbem-5600	44	49	up	up	NOUN
fbem-5600	44	50	and	and	CCONJ
fbem-5600	44	51	screening	screen	VERB
fbem-5600	44	52	as	as	ADP
fbem-5600	44	53	of	of	ADP
fbem-5600	44	54	the	the	DET
fbem-5600	44	55	end	end	NOUN
fbem-5600	44	56	of	of	ADP
fbem-5600	44	57	2014	2014	NUM
fbem-5600	44	58	.	.	PUNCT
fbem-5600	45	1	legitimate	legitimate	ADJ
fbem-5600	45	2	contingent	contingent	ADJ
fbem-5600	45	3	debts	debt	NOUN
fbem-5600	45	4	are	be	AUX
fbem-5600	45	5	debts	debt	NOUN
fbem-5600	45	6	that	that	PRON
fbem-5600	45	7	are	be	AUX
fbem-5600	45	8	strictly	strictly	ADV
fbem-5600	45	9	limited	limit	VERB
fbem-5600	45	10	to	to	ADP
fbem-5600	45	11	the	the	DET
fbem-5600	45	12	scope	scope	NOUN
fbem-5600	45	13	of	of	ADP
fbem-5600	45	14	local	local	ADJ
fbem-5600	45	15	government	government	NOUN
fbem-5600	45	16	guarantees	guarantee	NOUN
fbem-5600	45	17	and	and	CCONJ
fbem-5600	45	18	are	be	AUX
fbem-5600	45	19	legally	legally	ADV
fbem-5600	45	20	assumed	assume	VERB
fbem-5600	45	21	under	under	ADP
fbem-5600	45	22	guarantee	guarantee	NOUN
fbem-5600	45	23	contracts	contract	NOUN
fbem-5600	45	24	.	.	PUNCT
fbem-5600	46	1	in	in	ADP
fbem-5600	46	2	recent	recent	ADJ
fbem-5600	46	3	years	year	NOUN
fbem-5600	46	4	,	,	PUNCT
fbem-5600	46	5	the	the	DET
fbem-5600	46	6	scale	scale	NOUN
fbem-5600	46	7	of	of	ADP
fbem-5600	46	8	local	local	ADJ
fbem-5600	46	9	government	government	NOUN
fbem-5600	46	10	debt	debt	NOUN
fbem-5600	46	11	has	have	AUX
fbem-5600	46	12	been	be	AUX
fbem-5600	46	13	high	high	ADJ
fbem-5600	46	14	,	,	PUNCT
fbem-5600	46	15	and	and	CCONJ
fbem-5600	46	16	debt	debt	NOUN
fbem-5600	46	17	risk	risk	NOUN
fbem-5600	46	18	and	and	CCONJ
fbem-5600	46	19	financial	financial	ADJ
fbem-5600	46	20	risk	risk	NOUN
fbem-5600	46	21	are	be	AUX
fbem-5600	46	22	increasing	increase	VERB
fbem-5600	46	23	day	day	NOUN
fbem-5600	46	24	by	by	ADP
fbem-5600	46	25	day	day	NOUN
fbem-5600	46	26	.	.	PUNCT
fbem-5600	47	1	strengthening	strengthen	VERB
fbem-5600	47	2	the	the	DET
fbem-5600	47	3	theory	theory	NOUN
fbem-5600	47	4	of	of	ADP
fbem-5600	47	5	local	local	ADJ
fbem-5600	47	6	debt	debt	NOUN
fbem-5600	47	7	management	management	NOUN
fbem-5600	47	8	will	will	AUX
fbem-5600	47	9	help	help	VERB
fbem-5600	47	10	to	to	PART
fbem-5600	47	11	avoid	avoid	VERB
fbem-5600	47	12	the	the	DET
fbem-5600	47	13	occurrence	occurrence	NOUN
fbem-5600	47	14	of	of	ADP
fbem-5600	47	15	fiscal	fiscal	ADJ
fbem-5600	47	16	risks	risk	NOUN
fbem-5600	47	17	,	,	PUNCT
fbem-5600	47	18	prevent	prevent	VERB
fbem-5600	47	19	the	the	DET
fbem-5600	47	20	formation	formation	NOUN
fbem-5600	47	21	of	of	ADP
fbem-5600	47	22	fiscal	fiscal	ADJ
fbem-5600	47	23	crises	crisis	NOUN
fbem-5600	47	24	and	and	CCONJ
fbem-5600	47	25	improve	improve	VERB
fbem-5600	47	26	fiscal	fiscal	ADJ
fbem-5600	47	27	sustainability	sustainability	NOUN
fbem-5600	47	28	.	.	PUNCT
fbem-5600	48	1	2.3	2.3	NUM
fbem-5600	48	2	.	.	PUNCT
fbem-5600	48	3	reasons	reason	NOUN
fbem-5600	48	4	affecting	affect	VERB
fbem-5600	48	5	financial	financial	ADJ
fbem-5600	48	6	sustainability	sustainability	NOUN
fbem-5600	48	7	2.3.1	2.3.1	NUM
fbem-5600	48	8	.	.	PUNCT
fbem-5600	48	9	fiscal	fiscal	ADJ
fbem-5600	48	10	revenue	revenue	NOUN
fbem-5600	48	11	and	and	CCONJ
fbem-5600	48	12	local	local	ADJ
fbem-5600	48	13	fiscal	fiscal	ADJ
fbem-5600	48	14	sustainability	sustainability	NOUN
fbem-5600	48	15	fiscal	fiscal	ADJ
fbem-5600	48	16	revenues	revenue	NOUN
fbem-5600	48	17	affect	affect	VERB
fbem-5600	48	18	local	local	ADJ
fbem-5600	48	19	fiscal	fiscal	ADJ
fbem-5600	48	20	sustainability	sustainability	NOUN
fbem-5600	48	21	in	in	ADP
fbem-5600	48	22	two	two	NUM
fbem-5600	48	23	main	main	ADJ
fbem-5600	48	24	ways	way	NOUN
fbem-5600	48	25	:	:	PUNCT
fbem-5600	48	26	by	by	ADP
fbem-5600	48	27	influencing	influence	VERB
fbem-5600	48	28	the	the	DET
fbem-5600	48	29	share	share	NOUN
fbem-5600	48	30	of	of	ADP
fbem-5600	48	31	indirect	indirect	ADJ
fbem-5600	48	32	and	and	CCONJ
fbem-5600	48	33	direct	direct	ADJ
fbem-5600	48	34	taxes	taxis	NOUN
fbem-5600	48	35	and	and	CCONJ
fbem-5600	48	36	the	the	DET
fbem-5600	48	37	share	share	NOUN
fbem-5600	48	38	between	between	ADP
fbem-5600	48	39	tax	tax	NOUN
fbem-5600	48	40	revenues	revenue	NOUN
fbem-5600	48	41	and	and	CCONJ
fbem-5600	48	42	non	non	ADJ
fbem-5600	48	43	-	-	ADJ
fbem-5600	48	44	tax	tax	ADJ
fbem-5600	48	45	revenues	revenue	NOUN
fbem-5600	48	46	.	.	PUNCT
fbem-5600	49	1	firstly	firstly	ADV
fbem-5600	49	2	,	,	PUNCT
fbem-5600	49	3	increasing	increase	VERB
fbem-5600	49	4	the	the	DET
fbem-5600	49	5	share	share	NOUN
fbem-5600	49	6	of	of	ADP
fbem-5600	49	7	tax	tax	NOUN
fbem-5600	49	8	revenue	revenue	NOUN
fbem-5600	49	9	contributes	contribute	VERB
fbem-5600	49	10	to	to	ADP
fbem-5600	49	11	local	local	ADJ
fbem-5600	49	12	fiscal	fiscal	ADJ
fbem-5600	49	13	sustainability	sustainability	NOUN
fbem-5600	49	14	.	.	PUNCT
fbem-5600	50	1	compared	compare	VERB
fbem-5600	50	2	to	to	ADP
fbem-5600	50	3	non	non	ADJ
fbem-5600	50	4	-	-	ADJ
fbem-5600	50	5	tax	tax	ADJ
fbem-5600	50	6	revenues	revenue	NOUN
fbem-5600	50	7	,	,	PUNCT
fbem-5600	50	8	tax	tax	NOUN
fbem-5600	50	9	revenues	revenue	NOUN
fbem-5600	50	10	have	have	VERB
fbem-5600	50	11	clear	clear	ADJ
fbem-5600	50	12	criteria	criterion	NOUN
fbem-5600	50	13	for	for	ADP
fbem-5600	50	14	collection	collection	NOUN
fbem-5600	50	15	and	and	CCONJ
fbem-5600	50	16	are	be	AUX
fbem-5600	50	17	easier	easy	ADJ
fbem-5600	50	18	to	to	PART
fbem-5600	50	19	collect	collect	VERB
fbem-5600	50	20	due	due	ADP
fbem-5600	50	21	to	to	ADP
fbem-5600	50	22	the	the	DET
fbem-5600	50	23	mandatory	mandatory	ADJ
fbem-5600	50	24	nature	nature	NOUN
fbem-5600	50	25	of	of	ADP
fbem-5600	50	26	tax	tax	NOUN
fbem-5600	50	27	laws	law	NOUN
fbem-5600	50	28	.	.	PUNCT
fbem-5600	51	1	secondly	secondly	ADV
fbem-5600	51	2	,	,	PUNCT
fbem-5600	51	3	the	the	DET
fbem-5600	51	4	division	division	NOUN
fbem-5600	51	5	of	of	ADP
fbem-5600	51	6	taxes	taxis	NOUN
fbem-5600	51	7	into	into	ADP
fbem-5600	51	8	direct	direct	ADJ
fbem-5600	51	9	and	and	CCONJ
fbem-5600	51	10	indirect	indirect	ADJ
fbem-5600	51	11	taxes	taxis	NOUN
fbem-5600	51	12	has	have	VERB
fbem-5600	51	13	an	an	DET
fbem-5600	51	14	important	important	ADJ
fbem-5600	51	15	impact	impact	NOUN
fbem-5600	51	16	on	on	ADP
fbem-5600	51	17	policy	policy	NOUN
fbem-5600	51	18	effectiveness	effectiveness	NOUN
fbem-5600	51	19	and	and	CCONJ
fbem-5600	51	20	social	social	ADJ
fbem-5600	51	21	equity	equity	NOUN
fbem-5600	51	22	.	.	PUNCT
fbem-5600	52	1	as	as	SCONJ
fbem-5600	52	2	indirect	indirect	ADJ
fbem-5600	52	3	taxes	taxis	NOUN
fbem-5600	52	4	can	can	AUX
fbem-5600	52	5	be	be	AUX
fbem-5600	52	6	passed	pass	VERB
fbem-5600	52	7	on	on	ADP
fbem-5600	52	8	,	,	PUNCT
fbem-5600	52	9	in	in	ADP
fbem-5600	52	10	the	the	DET
fbem-5600	52	11	case	case	NOUN
fbem-5600	52	12	of	of	ADP
fbem-5600	52	13	tax	tax	NOUN
fbem-5600	52	14	increases	increase	NOUN
fbem-5600	52	15	,	,	PUNCT
fbem-5600	52	16	businesses	business	NOUN
fbem-5600	52	17	can	can	AUX
fbem-5600	52	18	make	make	VERB
fbem-5600	52	19	consumers	consumer	NOUN
fbem-5600	52	20	bear	bear	VERB
fbem-5600	52	21	the	the	DET
fbem-5600	52	22	burden	burden	NOUN
fbem-5600	52	23	of	of	ADP
fbem-5600	52	24	the	the	DET
fbem-5600	52	25	tax	tax	NOUN
fbem-5600	52	26	,	,	PUNCT
fbem-5600	52	27	which	which	PRON
fbem-5600	52	28	defeats	defeat	VERB
fbem-5600	52	29	the	the	DET
fbem-5600	52	30	initial	initial	ADJ
fbem-5600	52	31	policy	policy	NOUN
fbem-5600	52	32	expectation	expectation	NOUN
fbem-5600	52	33	and	and	CCONJ
fbem-5600	52	34	significantly	significantly	ADV
fbem-5600	52	35	reduces	reduce	VERB
fbem-5600	52	36	the	the	DET
fbem-5600	52	37	effectiveness	effectiveness	NOUN
fbem-5600	52	38	of	of	ADP
fbem-5600	52	39	fiscal	fiscal	ADJ
fbem-5600	52	40	policy	policy	NOUN
fbem-5600	52	41	.	.	PUNCT
fbem-5600	53	1	in	in	ADP
fbem-5600	53	2	addition	addition	NOUN
fbem-5600	53	3	,	,	PUNCT
fbem-5600	53	4	the	the	DET
fbem-5600	53	5	most	most	ADV
fbem-5600	53	6	prominent	prominent	ADJ
fbem-5600	53	7	indirect	indirect	ADJ
fbem-5600	53	8	taxes	taxis	NOUN
fbem-5600	53	9	are	be	AUX
fbem-5600	53	10	vat	vat	NOUN
fbem-5600	53	11	and	and	CCONJ
fbem-5600	53	12	consumption	consumption	NOUN
fbem-5600	53	13	taxes	taxis	NOUN
fbem-5600	53	14	,	,	PUNCT
fbem-5600	53	15	which	which	PRON
fbem-5600	53	16	have	have	VERB
fbem-5600	53	17	a	a	DET
fbem-5600	53	18	large	large	ADJ
fbem-5600	53	19	tax	tax	NOUN
fbem-5600	53	20	base	base	NOUN
fbem-5600	53	21	and	and	CCONJ
fbem-5600	53	22	are	be	AUX
fbem-5600	53	23	closely	closely	ADV
fbem-5600	53	24	related	relate	VERB
fbem-5600	53	25	to	to	ADP
fbem-5600	53	26	people	people	NOUN
fbem-5600	53	27	's	's	PART
fbem-5600	53	28	lives	life	NOUN
fbem-5600	53	29	,	,	PUNCT
fbem-5600	53	30	while	while	SCONJ
fbem-5600	53	31	direct	direct	ADJ
fbem-5600	53	32	taxes	taxis	NOUN
fbem-5600	53	33	are	be	AUX
fbem-5600	53	34	mainly	mainly	ADV
fbem-5600	53	35	aimed	aim	VERB
fbem-5600	53	36	at	at	ADP
fbem-5600	53	37	high	high	ADJ
fbem-5600	53	38	-	-	PUNCT
fbem-5600	53	39	income	income	NOUN
fbem-5600	53	40	groups	group	NOUN
fbem-5600	53	41	and	and	CCONJ
fbem-5600	53	42	individuals	individual	NOUN
fbem-5600	53	43	with	with	ADP
fbem-5600	53	44	substantial	substantial	ADJ
fbem-5600	53	45	personal	personal	ADJ
fbem-5600	53	46	assets	asset	NOUN
fbem-5600	53	47	.	.	PUNCT
fbem-5600	54	1	if	if	SCONJ
fbem-5600	54	2	the	the	DET
fbem-5600	54	3	proportion	proportion	NOUN
fbem-5600	54	4	of	of	ADP
fbem-5600	54	5	indirect	indirect	ADJ
fbem-5600	54	6	taxes	taxis	NOUN
fbem-5600	54	7	is	be	AUX
fbem-5600	54	8	too	too	ADV
fbem-5600	54	9	high	high	ADJ
fbem-5600	54	10	,	,	PUNCT
fbem-5600	54	11	it	it	PRON
fbem-5600	54	12	will	will	AUX
fbem-5600	54	13	increase	increase	VERB
fbem-5600	54	14	the	the	DET
fbem-5600	54	15	burden	burden	NOUN
fbem-5600	54	16	of	of	ADP
fbem-5600	54	17	living	living	NOUN
fbem-5600	54	18	of	of	ADP
fbem-5600	54	19	the	the	DET
fbem-5600	54	20	general	general	ADJ
fbem-5600	54	21	income	income	NOUN
fbem-5600	54	22	group	group	NOUN
fbem-5600	54	23	,	,	PUNCT
fbem-5600	54	24	which	which	PRON
fbem-5600	54	25	is	be	AUX
fbem-5600	54	26	not	not	PART
fbem-5600	54	27	conducive	conducive	ADJ
fbem-5600	54	28	to	to	ADP
fbem-5600	54	29	building	build	VERB
fbem-5600	54	30	a	a	DET
fbem-5600	54	31	harmonious	harmonious	ADJ
fbem-5600	54	32	society	society	NOUN
fbem-5600	54	33	.	.	PUNCT
fbem-5600	55	1	moreover	moreover	ADV
fbem-5600	55	2	,	,	PUNCT
fbem-5600	55	3	in	in	ADP
fbem-5600	55	4	the	the	DET
fbem-5600	55	5	long	long	ADJ
fbem-5600	55	6	run	run	NOUN
fbem-5600	55	7	,	,	PUNCT
fbem-5600	55	8	the	the	DET
fbem-5600	55	9	taxation	taxation	NOUN
fbem-5600	55	10	function	function	NOUN
fbem-5600	55	11	of	of	ADP
fbem-5600	55	12	the	the	DET
fbem-5600	55	13	treasury	treasury	NOUN
fbem-5600	55	14	does	do	AUX
fbem-5600	55	15	not	not	PART
fbem-5600	55	16	reach	reach	VERB
fbem-5600	55	17	its	its	PRON
fbem-5600	55	18	maximum	maximum	ADJ
fbem-5600	55	19	potential	potential	NOUN
fbem-5600	55	20	to	to	ADP
fbem-5600	55	21	the	the	DET
fbem-5600	55	22	detriment	detriment	NOUN
fbem-5600	55	23	of	of	ADP
fbem-5600	55	24	the	the	DET
fbem-5600	55	25	acquisition	acquisition	NOUN
fbem-5600	55	26	of	of	ADP
fbem-5600	55	27	local	local	ADJ
fbem-5600	55	28	revenue	revenue	NOUN
fbem-5600	55	29	,	,	PUNCT
fbem-5600	55	30	which	which	PRON
fbem-5600	55	31	further	far	ADV
fbem-5600	55	32	threatens	threaten	VERB
fbem-5600	55	33	the	the	DET
fbem-5600	55	34	sustainability	sustainability	NOUN
fbem-5600	55	35	of	of	ADP
fbem-5600	55	36	local	local	ADJ
fbem-5600	55	37	finance	finance	NOUN
fbem-5600	55	38	.	.	PUNCT
fbem-5600	56	1	2.3.2	2.3.2	X
fbem-5600	56	2	.	.	PUNCT
fbem-5600	56	3	fiscal	fiscal	ADJ
fbem-5600	56	4	expenditure	expenditure	NOUN
fbem-5600	56	5	and	and	CCONJ
fbem-5600	56	6	local	local	ADJ
fbem-5600	56	7	fiscal	fiscal	ADJ
fbem-5600	56	8	sustainability	sustainability	NOUN
fbem-5600	56	9	fiscal	fiscal	ADJ
fbem-5600	56	10	expenditure	expenditure	NOUN
fbem-5600	56	11	reflects	reflect	VERB
fbem-5600	56	12	the	the	DET
fbem-5600	56	13	focus	focus	NOUN
fbem-5600	56	14	of	of	ADP
fbem-5600	56	15	government	government	NOUN
fbem-5600	56	16	,	,	PUNCT
fbem-5600	56	17	and	and	CCONJ
fbem-5600	56	18	both	both	CCONJ
fbem-5600	56	19	the	the	DET
fbem-5600	56	20	scale	scale	NOUN
fbem-5600	56	21	and	and	CCONJ
fbem-5600	56	22	structure	structure	NOUN
fbem-5600	56	23	of	of	ADP
fbem-5600	56	24	fiscal	fiscal	ADJ
fbem-5600	56	25	expenditure	expenditure	NOUN
fbem-5600	56	26	have	have	VERB
fbem-5600	56	27	an	an	DET
fbem-5600	56	28	impact	impact	NOUN
fbem-5600	56	29	on	on	ADP
fbem-5600	56	30	local	local	ADJ
fbem-5600	56	31	fiscal	fiscal	ADJ
fbem-5600	56	32	sustainability	sustainability	NOUN
fbem-5600	56	33	.	.	PUNCT
fbem-5600	57	1	the	the	DET
fbem-5600	57	2	structure	structure	NOUN
fbem-5600	57	3	of	of	ADP
fbem-5600	57	4	fiscal	fiscal	ADJ
fbem-5600	57	5	expenditure	expenditure	NOUN
fbem-5600	57	6	refers	refer	VERB
fbem-5600	57	7	to	to	ADP
fbem-5600	57	8	the	the	DET
fbem-5600	57	9	proportion	proportion	NOUN
fbem-5600	57	10	of	of	ADP
fbem-5600	57	11	various	various	ADJ
fbem-5600	57	12	types	type	NOUN
fbem-5600	57	13	of	of	ADP
fbem-5600	57	14	expenditure	expenditure	NOUN
fbem-5600	57	15	in	in	ADP
fbem-5600	57	16	the	the	DET
fbem-5600	57	17	total	total	ADJ
fbem-5600	57	18	expenditure	expenditure	NOUN
fbem-5600	57	19	.	.	PUNCT
fbem-5600	58	1	the	the	DET
fbem-5600	58	2	structure	structure	NOUN
fbem-5600	58	3	of	of	ADP
fbem-5600	58	4	fiscal	fiscal	ADJ
fbem-5600	58	5	expenditure	expenditure	NOUN
fbem-5600	58	6	can	can	AUX
fbem-5600	58	7	reflect	reflect	VERB
fbem-5600	58	8	the	the	DET
fbem-5600	58	9	development	development	NOUN
fbem-5600	58	10	direction	direction	NOUN
fbem-5600	58	11	and	and	CCONJ
fbem-5600	58	12	objectives	objective	NOUN
fbem-5600	58	13	of	of	ADP
fbem-5600	58	14	a	a	DET
fbem-5600	58	15	region	region	NOUN
fbem-5600	58	16	,	,	PUNCT
fbem-5600	58	17	with	with	ADP
fbem-5600	58	18	the	the	DET
fbem-5600	58	19	structure	structure	NOUN
fbem-5600	58	20	of	of	ADP
fbem-5600	58	21	fiscal	fiscal	ADJ
fbem-5600	58	22	expenditure	expenditure	NOUN
fbem-5600	58	23	in	in	ADP
fbem-5600	58	24	developed	develop	VERB
fbem-5600	58	25	countries	country	NOUN
fbem-5600	58	26	mainly	mainly	ADV
fbem-5600	58	27	focusing	focus	VERB
fbem-5600	58	28	on	on	ADP
fbem-5600	58	29	livelihood	livelihood	NOUN
fbem-5600	58	30	projects	project	NOUN
fbem-5600	58	31	,	,	PUNCT
fbem-5600	58	32	while	while	SCONJ
fbem-5600	58	33	developing	develop	VERB
fbem-5600	58	34	countries	country	NOUN
fbem-5600	58	35	still	still	ADV
fbem-5600	58	36	spend	spend	VERB
fbem-5600	58	37	more	more	ADJ
fbem-5600	58	38	on	on	ADP
fbem-5600	58	39	infrastructure	infrastructure	NOUN
fbem-5600	58	40	development	development	NOUN
fbem-5600	58	41	.	.	PUNCT
fbem-5600	59	1	the	the	DET
fbem-5600	59	2	scale	scale	NOUN
fbem-5600	59	3	of	of	ADP
fbem-5600	59	4	fiscal	fiscal	ADJ
fbem-5600	59	5	expenditure	expenditure	NOUN
fbem-5600	59	6	refers	refer	VERB
fbem-5600	59	7	to	to	ADP
fbem-5600	59	8	the	the	DET
fbem-5600	59	9	total	total	ADJ
fbem-5600	59	10	amount	amount	NOUN
fbem-5600	59	11	of	of	ADP
fbem-5600	59	12	fiscal	fiscal	ADJ
fbem-5600	59	13	expenditure	expenditure	NOUN
fbem-5600	59	14	in	in	ADP
fbem-5600	59	15	a	a	DET
fbem-5600	59	16	region	region	NOUN
fbem-5600	59	17	and	and	CCONJ
fbem-5600	59	18	the	the	DET
fbem-5600	59	19	amount	amount	NOUN
fbem-5600	59	20	of	of	ADP
fbem-5600	59	21	expenditure	expenditure	NOUN
fbem-5600	59	22	on	on	ADP
fbem-5600	59	23	a	a	DET
fbem-5600	59	24	specific	specific	ADJ
fbem-5600	59	25	project	project	NOUN
fbem-5600	59	26	.	.	PUNCT
fbem-5600	60	1	on	on	ADP
fbem-5600	60	2	the	the	DET
fbem-5600	60	3	one	one	NUM
fbem-5600	60	4	hand	hand	NOUN
fbem-5600	60	5	,	,	PUNCT
fbem-5600	60	6	only	only	ADV
fbem-5600	60	7	when	when	SCONJ
fbem-5600	60	8	the	the	DET
fbem-5600	60	9	total	total	ADJ
fbem-5600	60	10	fiscal	fiscal	ADJ
fbem-5600	60	11	expenditure	expenditure	NOUN
fbem-5600	60	12	reaches	reach	VERB
fbem-5600	60	13	a	a	DET
fbem-5600	60	14	certain	certain	ADJ
fbem-5600	60	15	scale	scale	NOUN
fbem-5600	60	16	can	can	AUX
fbem-5600	60	17	the	the	DET
fbem-5600	60	18	scale	scale	NOUN
fbem-5600	60	19	of	of	ADP
fbem-5600	60	20	livelihood	livelihood	NOUN
fbem-5600	60	21	expenditure	expenditure	NOUN
fbem-5600	60	22	be	be	AUX
fbem-5600	60	23	large	large	ADJ
fbem-5600	60	24	,	,	PUNCT
fbem-5600	60	25	and	and	CCONJ
fbem-5600	60	26	thus	thus	ADV
fbem-5600	60	27	fiscal	fiscal	ADJ
fbem-5600	60	28	targets	target	NOUN
fbem-5600	60	29	can	can	AUX
fbem-5600	60	30	be	be	AUX
fbem-5600	60	31	achieved	achieve	VERB
fbem-5600	60	32	.	.	PUNCT
fbem-5600	61	1	on	on	ADP
fbem-5600	61	2	the	the	DET
fbem-5600	61	3	other	other	ADJ
fbem-5600	61	4	hand	hand	NOUN
fbem-5600	61	5	,	,	PUNCT
fbem-5600	61	6	livelihood	livelihood	NOUN
fbem-5600	61	7	-	-	PUNCT
fbem-5600	61	8	based	base	VERB
fbem-5600	61	9	projects	project	NOUN
fbem-5600	61	10	can	can	AUX
fbem-5600	61	11	not	not	PART
fbem-5600	61	12	bring	bring	VERB
fbem-5600	61	13	direct	direct	ADJ
fbem-5600	61	14	income	income	NOUN
fbem-5600	61	15	because	because	SCONJ
fbem-5600	61	16	excessive	excessive	ADJ
fbem-5600	61	17	investment	investment	NOUN
fbem-5600	61	18	in	in	ADP
fbem-5600	61	19	livelihood	livelihood	NOUN
fbem-5600	61	20	-	-	PUNCT
fbem-5600	61	21	based	base	VERB
fbem-5600	61	22	industries	industry	NOUN
fbem-5600	61	23	may	may	AUX
fbem-5600	61	24	lead	lead	VERB
fbem-5600	61	25	to	to	ADP
fbem-5600	61	26	investment	investment	NOUN
fbem-5600	61	27	efficiency	efficiency	NOUN
fbem-5600	61	28	and	and	CCONJ
fbem-5600	61	29	thus	thus	ADV
fbem-5600	61	30	be	be	AUX
fbem-5600	61	31	detrimental	detrimental	ADJ
fbem-5600	61	32	to	to	ADP
fbem-5600	61	33	local	local	ADJ
fbem-5600	61	34	fiscal	fiscal	ADJ
fbem-5600	61	35	sustainability	sustainability	NOUN
fbem-5600	61	36	.	.	PUNCT
fbem-5600	62	1	2.3.3	2.3.3	X
fbem-5600	62	2	.	.	PUNCT
fbem-5600	62	3	financial	financial	ADJ
fbem-5600	62	4	management	management	NOUN
fbem-5600	62	5	and	and	CCONJ
fbem-5600	62	6	local	local	ADJ
fbem-5600	62	7	financial	financial	ADJ
fbem-5600	62	8	sustainability	sustainability	NOUN
fbem-5600	62	9	the	the	DET
fbem-5600	62	10	management	management	NOUN
fbem-5600	62	11	of	of	ADP
fbem-5600	62	12	finance	finance	NOUN
fbem-5600	62	13	can	can	AUX
fbem-5600	62	14	be	be	AUX
fbem-5600	62	15	described	describe	VERB
fbem-5600	62	16	in	in	ADP
fbem-5600	62	17	two	two	NUM
fbem-5600	62	18	dimensions	dimension	NOUN
fbem-5600	62	19	,	,	PUNCT
fbem-5600	62	20	one	one	NUM
fbem-5600	62	21	is	be	AUX
fbem-5600	62	22	to	to	PART
fbem-5600	62	23	keep	keep	VERB
fbem-5600	62	24	the	the	DET
fbem-5600	62	25	size	size	NOUN
fbem-5600	62	26	of	of	ADP
fbem-5600	62	27	local	local	ADJ
fbem-5600	62	28	government	government	NOUN
fbem-5600	62	29	debt	debt	NOUN
fbem-5600	62	30	within	within	ADP
fbem-5600	62	31	certain	certain	ADJ
fbem-5600	62	32	limits	limit	NOUN
fbem-5600	62	33	,	,	PUNCT
fbem-5600	62	34	and	and	CCONJ
fbem-5600	62	35	the	the	DET
fbem-5600	62	36	other	other	ADJ
fbem-5600	62	37	is	be	AUX
fbem-5600	62	38	the	the	DET
fbem-5600	62	39	regulation	regulation	NOUN
fbem-5600	62	40	of	of	ADP
fbem-5600	62	41	local	local	ADJ
fbem-5600	62	42	government	government	NOUN
fbem-5600	62	43	behaviour.first	behaviour.first	NOUN
fbem-5600	62	44	,	,	PUNCT
fbem-5600	62	45	local	local	ADJ
fbem-5600	62	46	government	government	NOUN
fbem-5600	62	47	debt	debt	NOUN
fbem-5600	62	48	.	.	PUNCT
fbem-5600	63	1	the	the	DET
fbem-5600	63	2	history	history	NOUN
fbem-5600	63	3	of	of	ADP
fbem-5600	63	4	debt	debt	NOUN
fbem-5600	63	5	issuance	issuance	NOUN
fbem-5600	63	6	in	in	ADP
fbem-5600	63	7	china	china	PROPN
fbem-5600	63	8	can	can	AUX
fbem-5600	63	9	be	be	AUX
fbem-5600	63	10	traced	trace	VERB
fbem-5600	63	11	back	back	ADV
fbem-5600	63	12	to	to	ADP
fbem-5600	63	13	as	as	ADV
fbem-5600	63	14	early	early	ADV
fbem-5600	63	15	as	as	ADP
fbem-5600	63	16	1894	1894	NUM
fbem-5600	63	17	,	,	PUNCT
fbem-5600	63	18	when	when	SCONJ
fbem-5600	63	19	the	the	DET
fbem-5600	63	20	government	government	NOUN
fbem-5600	63	21	issued	issue	VERB
fbem-5600	63	22	bonds	bond	NOUN
fbem-5600	63	23	in	in	ADP
fbem-5600	63	24	order	order	NOUN
fbem-5600	63	25	to	to	PART
fbem-5600	63	26	raise	raise	VERB
fbem-5600	63	27	funds	fund	NOUN
fbem-5600	63	28	for	for	ADP
fbem-5600	63	29	armaments	armament	NOUN
fbem-5600	63	30	.	.	PUNCT
fbem-5600	64	1	china	china	PROPN
fbem-5600	64	2	's	's	PART
fbem-5600	64	3	government	government	NOUN
fbem-5600	64	4	debt	debt	NOUN
fbem-5600	64	5	management	management	NOUN
fbem-5600	64	6	has	have	AUX
fbem-5600	64	7	undergone	undergo	VERB
fbem-5600	64	8	a	a	DET
fbem-5600	64	9	series	series	NOUN
fbem-5600	64	10	of	of	ADP
fbem-5600	64	11	reforms	reform	NOUN
fbem-5600	64	12	from	from	ADP
fbem-5600	64	13	1985	1985	NUM
fbem-5600	64	14	when	when	SCONJ
fbem-5600	64	15	the	the	DET
fbem-5600	64	16	state	state	PROPN
fbem-5600	64	17	council	council	PROPN
fbem-5600	64	18	explicitly	explicitly	ADV
fbem-5600	64	19	banned	ban	VERB
fbem-5600	64	20	local	local	ADJ
fbem-5600	64	21	governments	government	NOUN
fbem-5600	64	22	from	from	ADP
fbem-5600	64	23	raising	raise	VERB
fbem-5600	64	24	326	326	NUM
fbem-5600	64	25	debt	debt	NOUN
fbem-5600	64	26	financing	financing	NOUN
fbem-5600	64	27	to	to	ADP
fbem-5600	64	28	2011	2011	NUM
fbem-5600	64	29	to	to	ADP
fbem-5600	64	30	2014	2014	NUM
fbem-5600	64	31	when	when	SCONJ
fbem-5600	64	32	it	it	PRON
fbem-5600	64	33	was	be	AUX
fbem-5600	64	34	piloted	pilot	VERB
fbem-5600	64	35	,	,	PUNCT
fbem-5600	64	36	and	and	CCONJ
fbem-5600	64	37	it	it	PRON
fbem-5600	64	38	was	be	AUX
fbem-5600	64	39	only	only	ADV
fbem-5600	64	40	in	in	ADP
fbem-5600	64	41	2015	2015	NUM
fbem-5600	64	42	that	that	PRON
fbem-5600	64	43	the	the	DET
fbem-5600	64	44	right	right	NOUN
fbem-5600	64	45	of	of	ADP
fbem-5600	64	46	local	local	ADJ
fbem-5600	64	47	governments	government	NOUN
fbem-5600	64	48	to	to	PART
fbem-5600	64	49	raise	raise	VERB
fbem-5600	64	50	debt	debt	NOUN
fbem-5600	64	51	financing	financing	NOUN
fbem-5600	64	52	was	be	AUX
fbem-5600	64	53	systematically	systematically	ADV
fbem-5600	64	54	liberalised	liberalise	VERB
fbem-5600	64	55	.	.	PUNCT
fbem-5600	65	1	although	although	SCONJ
fbem-5600	65	2	local	local	ADJ
fbem-5600	65	3	governments	government	NOUN
fbem-5600	65	4	were	be	AUX
fbem-5600	65	5	only	only	ADV
fbem-5600	65	6	allowed	allow	VERB
fbem-5600	65	7	to	to	PART
fbem-5600	65	8	raise	raise	VERB
fbem-5600	65	9	debt	debt	NOUN
fbem-5600	65	10	financing	financing	NOUN
fbem-5600	65	11	in	in	ADP
fbem-5600	65	12	2015	2015	NUM
fbem-5600	65	13	,	,	PUNCT
fbem-5600	65	14	government	government	NOUN
fbem-5600	65	15	financing	financing	NOUN
fbem-5600	65	16	could	could	AUX
fbem-5600	65	17	have	have	AUX
fbem-5600	65	18	existed	exist	VERB
fbem-5600	65	19	as	as	ADV
fbem-5600	65	20	early	early	ADV
fbem-5600	65	21	as	as	ADP
fbem-5600	65	22	1994	1994	NUM
fbem-5600	65	23	in	in	ADP
fbem-5600	65	24	the	the	DET
fbem-5600	65	25	form	form	NOUN
fbem-5600	65	26	of	of	ADP
fbem-5600	65	27	municipal	municipal	ADJ
fbem-5600	65	28	bonds	bond	NOUN
fbem-5600	65	29	,	,	PUNCT
fbem-5600	65	30	and	and	CCONJ
fbem-5600	65	31	in	in	ADP
fbem-5600	65	32	2008	2008	NUM
fbem-5600	65	33	the	the	DET
fbem-5600	65	34	central	central	ADJ
fbem-5600	65	35	government	government	NOUN
fbem-5600	65	36	responded	respond	VERB
fbem-5600	65	37	to	to	ADP
fbem-5600	65	38	the	the	DET
fbem-5600	65	39	financial	financial	ADJ
fbem-5600	65	40	crisis	crisis	NOUN
fbem-5600	65	41	with	with	ADP
fbem-5600	65	42	a	a	DET
fbem-5600	65	43	"	"	PUNCT
fbem-5600	65	44	four	four	NUM
fbem-5600	65	45	trillion	trillion	NUM
fbem-5600	65	46	investment	investment	NOUN
fbem-5600	65	47	plan	plan	NOUN
fbem-5600	65	48	"	"	PUNCT
fbem-5600	65	49	,	,	PUNCT
fbem-5600	65	50	and	and	CCONJ
fbem-5600	65	51	the	the	DET
fbem-5600	65	52	following	following	ADJ
fbem-5600	65	53	year	year	NOUN
fbem-5600	65	54	encouraged	encourage	VERB
fbem-5600	65	55	local	local	ADJ
fbem-5600	65	56	governments	government	NOUN
fbem-5600	65	57	at	at	ADP
fbem-5600	65	58	all	all	DET
fbem-5600	65	59	levels	level	NOUN
fbem-5600	65	60	to	to	PART
fbem-5600	65	61	set	set	VERB
fbem-5600	65	62	up	up	ADP
fbem-5600	65	63	investment	investment	NOUN
fbem-5600	65	64	and	and	CCONJ
fbem-5600	65	65	financing	financing	NOUN
fbem-5600	65	66	platforms	platform	NOUN
fbem-5600	65	67	to	to	PART
fbem-5600	65	68	provide	provide	VERB
fbem-5600	65	69	matching	matching	NOUN
fbem-5600	65	70	funds	fund	NOUN
fbem-5600	65	71	for	for	ADP
fbem-5600	65	72	the	the	DET
fbem-5600	65	73	central	central	ADJ
fbem-5600	65	74	government	government	NOUN
fbem-5600	65	75	bond	bond	NOUN
fbem-5600	65	76	projects	project	NOUN
fbem-5600	65	77	.	.	PUNCT
fbem-5600	66	1	after	after	ADP
fbem-5600	66	2	2015	2015	NUM
fbem-5600	66	3	,	,	PUNCT
fbem-5600	66	4	the	the	DET
fbem-5600	66	5	new	new	ADJ
fbem-5600	66	6	debts	debt	NOUN
fbem-5600	66	7	of	of	ADP
fbem-5600	66	8	the	the	DET
fbem-5600	66	9	financing	financing	NOUN
fbem-5600	66	10	platforms	platform	NOUN
fbem-5600	66	11	no	no	ADV
fbem-5600	66	12	longer	long	ADV
fbem-5600	66	13	belonged	belong	VERB
fbem-5600	66	14	to	to	ADP
fbem-5600	66	15	the	the	DET
fbem-5600	66	16	government	government	NOUN
fbem-5600	66	17	,	,	PUNCT
fbem-5600	66	18	but	but	CCONJ
fbem-5600	66	19	the	the	DET
fbem-5600	66	20	relevant	relevant	ADJ
fbem-5600	66	21	data	datum	NOUN
fbem-5600	66	22	show	show	VERB
fbem-5600	66	23	that	that	SCONJ
fbem-5600	66	24	the	the	DET
fbem-5600	66	25	scale	scale	NOUN
fbem-5600	66	26	of	of	ADP
fbem-5600	66	27	local	local	ADJ
fbem-5600	66	28	financing	financing	NOUN
fbem-5600	66	29	platforms	platform	NOUN
fbem-5600	66	30	and	and	CCONJ
fbem-5600	66	31	the	the	DET
fbem-5600	66	32	urban	urban	ADJ
fbem-5600	66	33	investment	investment	NOUN
fbem-5600	66	34	debts	debt	NOUN
fbem-5600	66	35	found	find	VERB
fbem-5600	66	36	in	in	ADP
fbem-5600	66	37	them	they	PRON
fbem-5600	66	38	still	still	ADV
fbem-5600	66	39	showed	show	VERB
fbem-5600	66	40	an	an	DET
fbem-5600	66	41	upward	upward	ADJ
fbem-5600	66	42	trend	trend	NOUN
fbem-5600	66	43	from	from	ADP
fbem-5600	66	44	2015	2015	NUM
fbem-5600	66	45	to	to	ADP
fbem-5600	66	46	2018	2018	NUM
fbem-5600	66	47	.	.	PUNCT
fbem-5600	67	1	in	in	ADP
fbem-5600	67	2	recent	recent	ADJ
fbem-5600	67	3	years	year	NOUN
fbem-5600	67	4	,	,	PUNCT
fbem-5600	67	5	local	local	ADJ
fbem-5600	67	6	government	government	NOUN
fbem-5600	67	7	and	and	CCONJ
fbem-5600	67	8	social	social	ADJ
fbem-5600	67	9	capital	capital	NOUN
fbem-5600	67	10	cooperation	cooperation	NOUN
fbem-5600	67	11	,	,	PUNCT
fbem-5600	67	12	government	government	NOUN
fbem-5600	67	13	purchases	purchase	NOUN
fbem-5600	67	14	and	and	CCONJ
fbem-5600	67	15	government	government	NOUN
fbem-5600	67	16	investment	investment	NOUN
fbem-5600	67	17	funds	fund	NOUN
fbem-5600	67	18	have	have	AUX
fbem-5600	67	19	gradually	gradually	ADV
fbem-5600	67	20	become	become	VERB
fbem-5600	67	21	new	new	ADJ
fbem-5600	67	22	forms	form	NOUN
fbem-5600	67	23	of	of	ADP
fbem-5600	67	24	hidden	hide	VERB
fbem-5600	67	25	debt	debt	NOUN
fbem-5600	67	26	,	,	PUNCT
fbem-5600	67	27	but	but	CCONJ
fbem-5600	67	28	it	it	PRON
fbem-5600	67	29	is	be	AUX
fbem-5600	67	30	difficult	difficult	ADJ
fbem-5600	67	31	to	to	PART
fbem-5600	67	32	fully	fully	ADV
fbem-5600	67	33	account	account	VERB
fbem-5600	67	34	for	for	ADP
fbem-5600	67	35	these	these	DET
fbem-5600	67	36	debts	debt	NOUN
fbem-5600	67	37	based	base	VERB
fbem-5600	67	38	on	on	ADP
fbem-5600	67	39	the	the	DET
fbem-5600	67	40	highly	highly	ADV
fbem-5600	67	41	concealed	conceal	VERB
fbem-5600	67	42	nature	nature	NOUN
fbem-5600	67	43	of	of	ADP
fbem-5600	67	44	hidden	hide	VERB
fbem-5600	67	45	debt	debt	NOUN
fbem-5600	67	46	and	and	CCONJ
fbem-5600	67	47	this	this	DET
fbem-5600	67	48	feature	feature	NOUN
fbem-5600	67	49	.	.	PUNCT
fbem-5600	68	1	the	the	DET
fbem-5600	68	2	concept	concept	NOUN
fbem-5600	68	3	of	of	ADP
fbem-5600	68	4	"	"	PUNCT
fbem-5600	68	5	hidden	hidden	ADJ
fbem-5600	68	6	local	local	ADJ
fbem-5600	68	7	government	government	NOUN
fbem-5600	68	8	debt	debt	NOUN
fbem-5600	68	9	"	"	PUNCT
fbem-5600	68	10	was	be	AUX
fbem-5600	68	11	first	first	ADV
fbem-5600	68	12	introduced	introduce	VERB
fbem-5600	68	13	in	in	ADP
fbem-5600	68	14	2017	2017	NUM
fbem-5600	68	15	to	to	PART
fbem-5600	68	16	address	address	VERB
fbem-5600	68	17	the	the	DET
fbem-5600	68	18	chaos	chaos	NOUN
fbem-5600	68	19	of	of	ADP
fbem-5600	68	20	extra	extra	ADJ
fbem-5600	68	21	-	-	ADJ
fbem-5600	68	22	legal	legal	ADJ
fbem-5600	68	23	local	local	ADJ
fbem-5600	68	24	government	government	NOUN
fbem-5600	68	25	borrowing	borrowing	NOUN
fbem-5600	68	26	,	,	PUNCT
fbem-5600	68	27	and	and	CCONJ
fbem-5600	68	28	the	the	DET
fbem-5600	68	29	central	central	ADJ
fbem-5600	68	30	economic	economic	ADJ
fbem-5600	68	31	work	work	NOUN
fbem-5600	68	32	conference	conference	NOUN
fbem-5600	68	33	in	in	ADP
fbem-5600	68	34	2020	2020	NUM
fbem-5600	68	35	and	and	CCONJ
fbem-5600	68	36	2021	2021	NUM
fbem-5600	68	37	for	for	ADP
fbem-5600	68	38	two	two	NUM
fbem-5600	68	39	consecutive	consecutive	ADJ
fbem-5600	68	40	years	year	NOUN
fbem-5600	68	41	has	have	AUX
fbem-5600	68	42	put	put	VERB
fbem-5600	68	43	forward	forward	ADV
fbem-5600	68	44	clear	clear	ADJ
fbem-5600	68	45	requirements	requirement	NOUN
fbem-5600	68	46	to	to	PART
fbem-5600	68	47	curb	curb	VERB
fbem-5600	68	48	new	new	ADJ
fbem-5600	68	49	local	local	ADJ
fbem-5600	68	50	hidden	hide	VERB
fbem-5600	68	51	debt	debt	NOUN
fbem-5600	68	52	and	and	CCONJ
fbem-5600	68	53	to	to	PART
fbem-5600	68	54	effectively	effectively	ADV
fbem-5600	68	55	address	address	VERB
fbem-5600	68	56	the	the	DET
fbem-5600	68	57	risk	risk	NOUN
fbem-5600	68	58	of	of	ADP
fbem-5600	68	59	hidden	hidden	ADJ
fbem-5600	68	60	debt	debt	NOUN
fbem-5600	68	61	.	.	PUNCT
fbem-5600	69	1	the	the	DET
fbem-5600	69	2	central	central	ADJ
fbem-5600	69	3	government	government	NOUN
fbem-5600	69	4	's	's	PART
fbem-5600	69	5	economic	economic	ADJ
fbem-5600	69	6	work	work	NOUN
fbem-5600	69	7	conferences	conference	NOUN
fbem-5600	69	8	in	in	ADP
fbem-5600	69	9	2020	2020	NUM
fbem-5600	69	10	and	and	CCONJ
fbem-5600	69	11	2021	2021	NUM
fbem-5600	69	12	have	have	AUX
fbem-5600	69	13	put	put	VERB
fbem-5600	69	14	forward	forward	ADV
fbem-5600	69	15	clear	clear	ADJ
fbem-5600	69	16	requirements	requirement	NOUN
fbem-5600	69	17	to	to	PART
fbem-5600	69	18	curb	curb	VERB
fbem-5600	69	19	new	new	ADJ
fbem-5600	69	20	local	local	ADJ
fbem-5600	69	21	hidden	hide	VERB
fbem-5600	69	22	debts	debt	NOUN
fbem-5600	69	23	and	and	CCONJ
fbem-5600	69	24	to	to	PART
fbem-5600	69	25	tackle	tackle	VERB
fbem-5600	69	26	the	the	DET
fbem-5600	69	27	risk	risk	NOUN
fbem-5600	69	28	of	of	ADP
fbem-5600	69	29	hidden	hidden	ADJ
fbem-5600	69	30	debts	debt	NOUN
fbem-5600	69	31	.	.	PUNCT
fbem-5600	70	1	on	on	ADP
fbem-5600	70	2	the	the	DET
fbem-5600	70	3	one	one	NUM
fbem-5600	70	4	hand	hand	NOUN
fbem-5600	70	5	,	,	PUNCT
fbem-5600	70	6	the	the	DET
fbem-5600	70	7	government	government	NOUN
fbem-5600	70	8	can	can	AUX
fbem-5600	70	9	borrow	borrow	VERB
fbem-5600	70	10	financing	financing	NOUN
fbem-5600	70	11	to	to	PART
fbem-5600	70	12	obtain	obtain	VERB
fbem-5600	70	13	financial	financial	ADJ
fbem-5600	70	14	resources	resource	NOUN
fbem-5600	70	15	to	to	PART
fbem-5600	70	16	achieve	achieve	VERB
fbem-5600	70	17	its	its	PRON
fbem-5600	70	18	economic	economic	ADJ
fbem-5600	70	19	and	and	CCONJ
fbem-5600	70	20	social	social	ADJ
fbem-5600	70	21	development	development	NOUN
fbem-5600	70	22	goals	goal	NOUN
fbem-5600	70	23	,	,	PUNCT
fbem-5600	70	24	but	but	CCONJ
fbem-5600	70	25	on	on	ADP
fbem-5600	70	26	the	the	DET
fbem-5600	70	27	other	other	ADJ
fbem-5600	70	28	hand	hand	NOUN
fbem-5600	70	29	,	,	PUNCT
fbem-5600	70	30	excessive	excessive	ADJ
fbem-5600	70	31	government	government	NOUN
fbem-5600	70	32	debt	debt	NOUN
fbem-5600	70	33	can	can	AUX
fbem-5600	70	34	create	create	VERB
fbem-5600	70	35	the	the	DET
fbem-5600	70	36	risk	risk	NOUN
fbem-5600	70	37	of	of	ADP
fbem-5600	70	38	debt	debt	NOUN
fbem-5600	70	39	default	default	NOUN
fbem-5600	70	40	and	and	CCONJ
fbem-5600	70	41	crowd	crowd	VERB
fbem-5600	70	42	out	out	ADP
fbem-5600	70	43	private	private	ADJ
fbem-5600	70	44	investment	investment	NOUN
fbem-5600	70	45	,	,	PUNCT
fbem-5600	70	46	which	which	PRON
fbem-5600	70	47	are	be	AUX
fbem-5600	70	48	not	not	PART
fbem-5600	70	49	conducive	conducive	ADJ
fbem-5600	70	50	to	to	ADP
fbem-5600	70	51	the	the	DET
fbem-5600	70	52	sustainability	sustainability	NOUN
fbem-5600	70	53	of	of	ADP
fbem-5600	70	54	local	local	ADJ
fbem-5600	70	55	finances	finance	NOUN
fbem-5600	70	56	.	.	PUNCT
fbem-5600	71	1	therefore	therefore	ADV
fbem-5600	71	2	,	,	PUNCT
fbem-5600	71	3	the	the	DET
fbem-5600	71	4	sustainability	sustainability	NOUN
fbem-5600	71	5	of	of	ADP
fbem-5600	71	6	local	local	ADJ
fbem-5600	71	7	debt	debt	NOUN
fbem-5600	71	8	will	will	AUX
fbem-5600	71	9	have	have	VERB
fbem-5600	71	10	a	a	DET
fbem-5600	71	11	direct	direct	ADJ
fbem-5600	71	12	impact	impact	NOUN
fbem-5600	71	13	on	on	ADP
fbem-5600	71	14	the	the	DET
fbem-5600	71	15	sustainability	sustainability	NOUN
fbem-5600	71	16	of	of	ADP
fbem-5600	71	17	local	local	ADJ
fbem-5600	71	18	finances.second	finances.second	PROPN
fbem-5600	71	19	,	,	PUNCT
fbem-5600	71	20	local	local	ADJ
fbem-5600	71	21	government	government	NOUN
fbem-5600	71	22	behaviour	behaviour	NOUN
fbem-5600	71	23	.	.	PUNCT
fbem-5600	72	1	one	one	NUM
fbem-5600	72	2	of	of	ADP
fbem-5600	72	3	the	the	DET
fbem-5600	72	4	unique	unique	ADJ
fbem-5600	72	5	features	feature	NOUN
fbem-5600	72	6	of	of	ADP
fbem-5600	72	7	our	our	PRON
fbem-5600	72	8	decentralised	decentralise	VERB
fbem-5600	72	9	system	system	NOUN
fbem-5600	72	10	is	be	AUX
fbem-5600	72	11	that	that	SCONJ
fbem-5600	72	12	local	local	ADJ
fbem-5600	72	13	governments	government	NOUN
fbem-5600	72	14	have	have	VERB
fbem-5600	72	15	a	a	DET
fbem-5600	72	16	high	high	ADJ
fbem-5600	72	17	degree	degree	NOUN
fbem-5600	72	18	of	of	ADP
fbem-5600	72	19	autonomy	autonomy	NOUN
fbem-5600	72	20	in	in	ADP
fbem-5600	72	21	arranging	arrange	VERB
fbem-5600	72	22	the	the	DET
fbem-5600	72	23	expenditure	expenditure	NOUN
fbem-5600	72	24	of	of	ADP
fbem-5600	72	25	financial	financial	ADJ
fbem-5600	72	26	resources	resource	NOUN
fbem-5600	72	27	and	and	CCONJ
fbem-5600	72	28	can	can	AUX
fbem-5600	72	29	invest	invest	VERB
fbem-5600	72	30	them	they	PRON
fbem-5600	72	31	in	in	ADP
fbem-5600	72	32	the	the	DET
fbem-5600	72	33	projects	project	NOUN
fbem-5600	72	34	that	that	PRON
fbem-5600	72	35	are	be	AUX
fbem-5600	72	36	most	most	ADV
fbem-5600	72	37	beneficial	beneficial	ADJ
fbem-5600	72	38	and	and	CCONJ
fbem-5600	72	39	most	most	ADV
fbem-5600	72	40	necessary	necessary	ADJ
fbem-5600	72	41	to	to	ADP
fbem-5600	72	42	them	they	PRON
fbem-5600	72	43	.	.	PUNCT
fbem-5600	73	1	in	in	ADP
fbem-5600	73	2	order	order	NOUN
fbem-5600	73	3	to	to	PART
fbem-5600	73	4	solve	solve	VERB
fbem-5600	73	5	the	the	DET
fbem-5600	73	6	problem	problem	NOUN
fbem-5600	73	7	of	of	ADP
fbem-5600	73	8	insufficient	insufficient	ADJ
fbem-5600	73	9	own	own	ADJ
fbem-5600	73	10	revenues	revenue	NOUN
fbem-5600	73	11	,	,	PUNCT
fbem-5600	73	12	the	the	DET
fbem-5600	73	13	government	government	NOUN
fbem-5600	73	14	will	will	AUX
fbem-5600	73	15	invest	invest	VERB
fbem-5600	73	16	large	large	ADJ
fbem-5600	73	17	amounts	amount	NOUN
fbem-5600	73	18	of	of	ADP
fbem-5600	73	19	money	money	NOUN
fbem-5600	73	20	in	in	ADP
fbem-5600	73	21	productive	productive	ADJ
fbem-5600	73	22	and	and	CCONJ
fbem-5600	73	23	constructive	constructive	ADJ
fbem-5600	73	24	projects	project	NOUN
fbem-5600	73	25	with	with	ADP
fbem-5600	73	26	a	a	DET
fbem-5600	73	27	high	high	ADJ
fbem-5600	73	28	rate	rate	NOUN
fbem-5600	73	29	of	of	ADP
fbem-5600	73	30	return	return	NOUN
fbem-5600	73	31	and	and	CCONJ
fbem-5600	73	32	a	a	DET
fbem-5600	73	33	short	short	ADJ
fbem-5600	73	34	cycle	cycle	NOUN
fbem-5600	73	35	,	,	PUNCT
fbem-5600	73	36	an	an	DET
fbem-5600	73	37	action	action	NOUN
fbem-5600	73	38	that	that	PRON
fbem-5600	73	39	can	can	AUX
fbem-5600	73	40	lead	lead	VERB
fbem-5600	73	41	to	to	ADP
fbem-5600	73	42	insufficient	insufficient	ADJ
fbem-5600	73	43	expenditure	expenditure	NOUN
fbem-5600	73	44	on	on	ADP
fbem-5600	73	45	people	people	NOUN
fbem-5600	73	46	's	's	PART
fbem-5600	73	47	livelihoods	livelihood	NOUN
fbem-5600	73	48	and	and	CCONJ
fbem-5600	73	49	innovation	innovation	NOUN
fbem-5600	73	50	,	,	PUNCT
fbem-5600	73	51	to	to	ADP
fbem-5600	73	52	the	the	DET
fbem-5600	73	53	detriment	detriment	NOUN
fbem-5600	73	54	of	of	ADP
fbem-5600	73	55	optimising	optimise	VERB
fbem-5600	73	56	the	the	DET
fbem-5600	73	57	allocation	allocation	NOUN
fbem-5600	73	58	of	of	ADP
fbem-5600	73	59	resources	resource	NOUN
fbem-5600	73	60	,	,	PUNCT
fbem-5600	73	61	the	the	DET
fbem-5600	73	62	development	development	NOUN
fbem-5600	73	63	of	of	ADP
fbem-5600	73	64	innovative	innovative	ADJ
fbem-5600	73	65	activities	activity	NOUN
fbem-5600	73	66	and	and	CCONJ
fbem-5600	73	67	the	the	DET
fbem-5600	73	68	quality	quality	NOUN
fbem-5600	73	69	of	of	ADP
fbem-5600	73	70	life	life	NOUN
fbem-5600	73	71	of	of	ADP
fbem-5600	73	72	the	the	DET
fbem-5600	73	73	population	population	NOUN
fbem-5600	73	74	.	.	PUNCT
fbem-5600	74	1	however	however	ADV
fbem-5600	74	2	,	,	PUNCT
fbem-5600	74	3	the	the	DET
fbem-5600	74	4	government	government	NOUN
fbem-5600	74	5	can	can	AUX
fbem-5600	74	6	generate	generate	VERB
fbem-5600	74	7	revenue	revenue	NOUN
fbem-5600	74	8	to	to	PART
fbem-5600	74	9	improve	improve	VERB
fbem-5600	74	10	the	the	DET
fbem-5600	74	11	sustainability	sustainability	NOUN
fbem-5600	74	12	of	of	ADP
fbem-5600	74	13	local	local	ADJ
fbem-5600	74	14	finances	finance	NOUN
fbem-5600	74	15	.	.	PUNCT
fbem-5600	75	1	at	at	ADP
fbem-5600	75	2	the	the	DET
fbem-5600	75	3	same	same	ADJ
fbem-5600	75	4	time	time	NOUN
fbem-5600	75	5	,	,	PUNCT
fbem-5600	75	6	the	the	DET
fbem-5600	75	7	government	government	NOUN
fbem-5600	75	8	performance	performance	NOUN
fbem-5600	75	9	appraisal	appraisal	NOUN
fbem-5600	75	10	mechanism	mechanism	NOUN
fbem-5600	75	11	and	and	CCONJ
fbem-5600	75	12	fiscal	fiscal	ADJ
fbem-5600	75	13	transparency	transparency	NOUN
fbem-5600	75	14	assessment	assessment	NOUN
fbem-5600	75	15	also	also	ADV
fbem-5600	75	16	provide	provide	VERB
fbem-5600	75	17	institutional	institutional	ADJ
fbem-5600	75	18	safeguards	safeguard	NOUN
fbem-5600	75	19	in	in	ADP
fbem-5600	75	20	improving	improve	VERB
fbem-5600	75	21	the	the	DET
fbem-5600	75	22	sustainability	sustainability	NOUN
fbem-5600	75	23	of	of	ADP
fbem-5600	75	24	local	local	ADJ
fbem-5600	75	25	finances	finance	NOUN
fbem-5600	75	26	.	.	PUNCT
fbem-5600	76	1	3	3	X
fbem-5600	76	2	.	.	X
fbem-5600	76	3	measurement	measurement	NOUN
fbem-5600	76	4	and	and	CCONJ
fbem-5600	76	5	analysis	analysis	NOUN
fbem-5600	76	6	of	of	ADP
fbem-5600	76	7	local	local	ADJ
fbem-5600	76	8	fiscal	fiscal	ADJ
fbem-5600	76	9	sustainability	sustainability	NOUN
fbem-5600	76	10	3.1	3.1	NUM
fbem-5600	76	11	.	.	PUNCT
fbem-5600	77	1	measurement	measurement	NOUN
fbem-5600	77	2	methods	method	NOUN
fbem-5600	77	3	drawing	draw	VERB
fbem-5600	77	4	on	on	ADP
fbem-5600	77	5	ghosh	ghosh	PROPN
fbem-5600	77	6	et	et	PROPN
fbem-5600	77	7	al	al	PROPN
fbem-5600	77	8	.	.	PROPN
fbem-5600	78	1	(	(	PUNCT
fbem-5600	78	2	2013	2013	NUM
fbem-5600	78	3	)	)	PUNCT
fbem-5600	78	4	and	and	CCONJ
fbem-5600	78	5	du	du	PROPN
fbem-5600	78	6	weitong	weitong	PROPN
fbem-5600	78	7	et	et	PROPN
fbem-5600	78	8	al	al	PROPN
fbem-5600	78	9	.	.	PROPN
fbem-5600	79	1	(	(	PUNCT
fbem-5600	79	2	2019	2019	NUM
fbem-5600	79	3	)	)	PUNCT
fbem-5600	79	4	,	,	PUNCT
fbem-5600	79	5	this	this	DET
fbem-5600	79	6	paper	paper	NOUN
fbem-5600	79	7	introduces	introduce	VERB
fbem-5600	79	8	a	a	DET
fbem-5600	79	9	one	one	NUM
fbem-5600	79	10	-	-	PUNCT
fbem-5600	79	11	period	period	NOUN
fbem-5600	79	12	lag	lag	NOUN
fbem-5600	79	13	of	of	ADP
fbem-5600	79	14	the	the	DET
fbem-5600	79	15	primary	primary	ADJ
fbem-5600	79	16	fiscal	fiscal	ADJ
fbem-5600	79	17	surplus	surplus	NOUN
fbem-5600	79	18	rate	rate	NOUN
fbem-5600	79	19	,	,	PUNCT
fbem-5600	79	20	given	give	VERB
fbem-5600	79	21	that	that	SCONJ
fbem-5600	79	22	the	the	DET
fbem-5600	79	23	local	local	ADJ
fbem-5600	79	24	primary	primary	ADJ
fbem-5600	79	25	fiscal	fiscal	ADJ
fbem-5600	79	26	surplus	surplus	NOUN
fbem-5600	79	27	is	be	AUX
fbem-5600	79	28	a	a	DET
fbem-5600	79	29	dynamic	dynamic	ADJ
fbem-5600	79	30	process	process	NOUN
fbem-5600	79	31	and	and	CCONJ
fbem-5600	79	32	the	the	DET
fbem-5600	79	33	local	local	ADJ
fbem-5600	79	34	primary	primary	ADJ
fbem-5600	79	35	fiscal	fiscal	ADJ
fbem-5600	79	36	surplus	surplus	NOUN
fbem-5600	79	37	rate	rate	NOUN
fbem-5600	79	38	is	be	AUX
fbem-5600	79	39	affected	affect	VERB
fbem-5600	79	40	by	by	ADP
fbem-5600	79	41	the	the	DET
fbem-5600	79	42	primary	primary	ADJ
fbem-5600	79	43	surplus	surplus	NOUN
fbem-5600	79	44	rate	rate	NOUN
fbem-5600	79	45	in	in	ADP
fbem-5600	79	46	the	the	DET
fbem-5600	79	47	previous	previous	ADJ
fbem-5600	79	48	year	year	NOUN
fbem-5600	79	49	.	.	PUNCT
fbem-5600	80	1	in	in	ADP
fbem-5600	80	2	addition	addition	NOUN
fbem-5600	80	3	,	,	PUNCT
fbem-5600	80	4	given	give	VERB
fbem-5600	80	5	that	that	SCONJ
fbem-5600	80	6	there	there	PRON
fbem-5600	80	7	is	be	VERB
fbem-5600	80	8	a	a	DET
fbem-5600	80	9	time	time	NOUN
fbem-5600	80	10	lag	lag	NOUN
fbem-5600	80	11	in	in	ADP
fbem-5600	80	12	fiscal	fiscal	ADJ
fbem-5600	80	13	response	response	NOUN
fbem-5600	80	14	,	,	PUNCT
fbem-5600	80	15	government	government	NOUN
fbem-5600	80	16	debt	debt	NOUN
fbem-5600	80	17	with	with	ADP
fbem-5600	80	18	a	a	DET
fbem-5600	80	19	one	one	NUM
fbem-5600	80	20	-	-	PUNCT
fbem-5600	80	21	period	period	NOUN
fbem-5600	80	22	lag	lag	NOUN
fbem-5600	80	23	is	be	AUX
fbem-5600	80	24	used	use	VERB
fbem-5600	80	25	as	as	ADP
fbem-5600	80	26	the	the	DET
fbem-5600	80	27	explanatory	explanatory	ADJ
fbem-5600	80	28	variable	variable	NOUN
fbem-5600	80	29	.	.	PUNCT
fbem-5600	81	1	the	the	DET
fbem-5600	81	2	model	model	NOUN
fbem-5600	81	3	is	be	AUX
fbem-5600	81	4	set	set	VERB
fbem-5600	81	5	up	up	ADP
fbem-5600	81	6	as	as	SCONJ
fbem-5600	81	7	follows	follow	VERB
fbem-5600	81	8	:	:	PUNCT
fbem-5600	81	9	tiititititi	tiititititi	NOUN
fbem-5600	81	10	xdebtfbsbs	xdebtfbsbs	NOUN
fbem-5600	81	11	,	,	PUNCT
fbem-5600	81	12	,	,	PUNCT
fbem-5600	81	13	1,1	1,1	NUM
fbem-5600	81	14	,	,	PUNCT
fbem-5600	81	15	,	,	PUNCT
fbem-5600	81	16	)	)	PUNCT
fbem-5600	81	17	(	(	PUNCT
fbem-5600	82	1			NUM
fbem-5600	82	2			NOUN
fbem-5600	82	3			PROPN
fbem-5600	82	4	(	(	PUNCT
fbem-5600	82	5	1	1	X
fbem-5600	82	6	)	)	PUNCT
fbem-5600	82	7	the	the	DET
fbem-5600	82	8	budget	budget	NOUN
fbem-5600	82	9	constraints	constraint	NOUN
fbem-5600	82	10	met	meet	VERB
fbem-5600	82	11	by	by	ADP
fbem-5600	82	12	local	local	ADJ
fbem-5600	82	13	governments	government	NOUN
fbem-5600	82	14	are	be	AUX
fbem-5600	82	15	:	:	PUNCT
fbem-5600	82	16	titititititi	titititititi	ADP
fbem-5600	82	17	bsdebtgrdebtdebt	bsdebtgrdebtdebt	NOUN
fbem-5600	82	18	,	,	PUNCT
fbem-5600	82	19	1,,,1	1,,,1	NUM
fbem-5600	82	20	,	,	PUNCT
fbem-5600	82	21	,	,	PUNCT
fbem-5600	82	22	)	)	PUNCT
fbem-5600	82	23	(	(	PUNCT
fbem-5600	82	24			NOUN
fbem-5600	82	25			PROPN
fbem-5600	82	26	(	(	PUNCT
fbem-5600	82	27	2	2	NUM
fbem-5600	82	28	)	)	PUNCT
fbem-5600	82	29	where	where	SCONJ
fbem-5600	82	30	bsi	bsi	PROPN
fbem-5600	82	31	,	,	PUNCT
fbem-5600	82	32	t	t	PROPN
fbem-5600	82	33	denotes	denote	VERB
fbem-5600	82	34	the	the	DET
fbem-5600	82	35	primary	primary	ADJ
fbem-5600	82	36	surplus	surplus	NOUN
fbem-5600	82	37	rate	rate	NOUN
fbem-5600	82	38	in	in	ADP
fbem-5600	82	39	period	period	NOUN
fbem-5600	82	40	t	t	PROPN
fbem-5600	82	41	of	of	ADP
fbem-5600	82	42	prefecture	prefecture	NOUN
fbem-5600	82	43	-	-	PUNCT
fbem-5600	82	44	level	level	NOUN
fbem-5600	82	45	city	city	NOUN
fbem-5600	82	46	i	i	PRON
fbem-5600	82	47	,	,	PUNCT
fbem-5600	82	48	expressed	express	VERB
fbem-5600	82	49	as	as	ADP
fbem-5600	82	50	the	the	DET
fbem-5600	82	51	difference	difference	NOUN
fbem-5600	82	52	between	between	ADP
fbem-5600	82	53	fiscal	fiscal	ADJ
fbem-5600	82	54	revenue	revenue	NOUN
fbem-5600	82	55	and	and	CCONJ
fbem-5600	82	56	fiscal	fiscal	ADJ
fbem-5600	82	57	expenditure	expenditure	NOUN
fbem-5600	82	58	as	as	ADP
fbem-5600	82	59	a	a	DET
fbem-5600	82	60	proportion	proportion	NOUN
fbem-5600	82	61	of	of	ADP
fbem-5600	82	62	regional	regional	ADJ
fbem-5600	82	63	gdp	gdp	NOUN
fbem-5600	82	64	;	;	PUNCT
fbem-5600	82	65	debti	debti	NOUN
fbem-5600	82	66	,	,	PUNCT
fbem-5600	82	67	t	t	PROPN
fbem-5600	82	68	denotes	denote	VERB
fbem-5600	82	69	the	the	DET
fbem-5600	82	70	government	government	NOUN
fbem-5600	82	71	debt	debt	NOUN
fbem-5600	82	72	rate	rate	NOUN
fbem-5600	82	73	in	in	ADP
fbem-5600	82	74	period	period	NOUN
fbem-5600	82	75	t	t	PROPN
fbem-5600	82	76	of	of	ADP
fbem-5600	82	77	prefecture	prefecture	NOUN
fbem-5600	82	78	-	-	PUNCT
fbem-5600	82	79	level	level	NOUN
fbem-5600	82	80	city	city	NOUN
fbem-5600	82	81	i	i	PRON
fbem-5600	82	82	,	,	PUNCT
fbem-5600	82	83	expressed	express	VERB
fbem-5600	82	84	as	as	ADP
fbem-5600	82	85	the	the	DET
fbem-5600	82	86	ratio	ratio	NOUN
fbem-5600	82	87	of	of	ADP
fbem-5600	82	88	government	government	NOUN
fbem-5600	82	89	debt	debt	NOUN
fbem-5600	82	90	balance	balance	NOUN
fbem-5600	82	91	to	to	ADP
fbem-5600	82	92	gdp	gdp	NOUN
fbem-5600	82	93	,	,	PUNCT
fbem-5600	82	94	and	and	CCONJ
fbem-5600	82	95	f(debti	f(debti	NOUN
fbem-5600	82	96	,	,	PUNCT
fbem-5600	82	97	t-1	t-1	PROPN
fbem-5600	82	98	)	)	PUNCT
fbem-5600	82	99	is	be	AUX
fbem-5600	82	100	a	a	DET
fbem-5600	82	101	cubic	cubic	ADJ
fbem-5600	82	102	function	function	NOUN
fbem-5600	82	103	on	on	ADP
fbem-5600	82	104	debt	debt	NOUN
fbem-5600	82	105	,	,	PUNCT
fbem-5600	82	106	with	with	ADP
fbem-5600	82	107	x	x	PUNCT
fbem-5600	82	108	being	be	AUX
fbem-5600	82	109	the	the	DET
fbem-5600	82	110	control	control	NOUN
fbem-5600	82	111	variable	variable	NOUN
fbem-5600	82	112	,	,	PUNCT
fbem-5600	82	113	including	include	VERB
fbem-5600	82	114	real	real	ADJ
fbem-5600	82	115	gdp	gdp	NOUN
fbem-5600	82	116	growth	growth	NOUN
fbem-5600	82	117	rate	rate	NOUN
fbem-5600	82	118	,	,	PUNCT
fbem-5600	82	119	industrial	industrial	ADJ
fbem-5600	82	120	structure	structure	NOUN
fbem-5600	82	121	,	,	PUNCT
fbem-5600	82	122	trade	trade	NOUN
fbem-5600	82	123	openness	openness	NOUN
fbem-5600	82	124	,	,	PUNCT
fbem-5600	82	125	output	output	NOUN
fbem-5600	82	126	gap	gap	NOUN
fbem-5600	82	127	and	and	CCONJ
fbem-5600	82	128	fiscal	fiscal	ADJ
fbem-5600	82	129	spending	spending	NOUN
fbem-5600	82	130	gap	gap	NOUN
fbem-5600	82	131	ratio	ratio	NOUN
fbem-5600	82	132	.	.	PUNCT
fbem-5600	83	1	the	the	DET
fbem-5600	83	2	real	real	ADJ
fbem-5600	83	3	gdp	gdp	NOUN
fbem-5600	83	4	growth	growth	NOUN
fbem-5600	83	5	rate	rate	NOUN
fbem-5600	83	6	is	be	AUX
fbem-5600	83	7	calculated	calculate	VERB
fbem-5600	83	8	by	by	ADP
fbem-5600	83	9	the	the	DET
fbem-5600	83	10	gdp	gdp	NOUN
fbem-5600	83	11	index	index	PROPN
fbem-5600	83	12	,	,	PUNCT
fbem-5600	83	13	the	the	DET
fbem-5600	83	14	industrial	industrial	ADJ
fbem-5600	83	15	structure	structure	NOUN
fbem-5600	83	16	is	be	AUX
fbem-5600	83	17	expressed	express	VERB
fbem-5600	83	18	by	by	ADP
fbem-5600	83	19	dividing	divide	VERB
fbem-5600	83	20	the	the	DET
fbem-5600	83	21	total	total	ADJ
fbem-5600	83	22	output	output	NOUN
fbem-5600	83	23	value	value	NOUN
fbem-5600	83	24	of	of	ADP
fbem-5600	83	25	the	the	DET
fbem-5600	83	26	tertiary	tertiary	ADJ
fbem-5600	83	27	industry	industry	NOUN
fbem-5600	83	28	by	by	ADP
fbem-5600	83	29	the	the	DET
fbem-5600	83	30	total	total	ADJ
fbem-5600	83	31	output	output	NOUN
fbem-5600	83	32	value	value	NOUN
fbem-5600	83	33	of	of	ADP
fbem-5600	83	34	the	the	DET
fbem-5600	83	35	secondary	secondary	ADJ
fbem-5600	83	36	industry	industry	NOUN
fbem-5600	83	37	,	,	PUNCT
fbem-5600	83	38	the	the	DET
fbem-5600	83	39	trade	trade	NOUN
fbem-5600	83	40	openness	openness	NOUN
fbem-5600	83	41	is	be	AUX
fbem-5600	83	42	expressed	express	VERB
fbem-5600	83	43	by	by	ADP
fbem-5600	83	44	dividing	divide	VERB
fbem-5600	83	45	the	the	DET
fbem-5600	83	46	import	import	NOUN
fbem-5600	83	47	and	and	CCONJ
fbem-5600	83	48	export	export	NOUN
fbem-5600	83	49	trade	trade	NOUN
fbem-5600	83	50	by	by	ADP
fbem-5600	83	51	gdp	gdp	PROPN
fbem-5600	83	52	,	,	PUNCT
fbem-5600	83	53	the	the	DET
fbem-5600	83	54	output	output	NOUN
fbem-5600	83	55	gap	gap	NOUN
fbem-5600	83	56	is	be	AUX
fbem-5600	83	57	measured	measure	VERB
fbem-5600	83	58	by	by	ADP
fbem-5600	83	59	the	the	DET
fbem-5600	83	60	hp	hp	PROPN
fbem-5600	83	61	filter	filter	NOUN
fbem-5600	83	62	,	,	PUNCT
fbem-5600	83	63	and	and	CCONJ
fbem-5600	83	64	the	the	DET
fbem-5600	83	65	fiscal	fiscal	ADJ
fbem-5600	83	66	gap	gap	NOUN
fbem-5600	83	67	ratio	ratio	NOUN
fbem-5600	83	68	is	be	AUX
fbem-5600	83	69	calculated	calculate	VERB
fbem-5600	83	70	by	by	ADP
fbem-5600	83	71	the	the	DET
fbem-5600	83	72	formula	formula	NOUN
fbem-5600	83	73	of	of	ADP
fbem-5600	83	74	fiscal	fiscal	ADJ
fbem-5600	83	75	gap	gap	NOUN
fbem-5600	83	76	ratio	ratio	NOUN
fbem-5600	83	77	=	=	PUNCT
fbem-5600	83	78	(	(	PUNCT
fbem-5600	83	79	per	per	ADP
fbem-5600	83	80	capita	capita	X
fbem-5600	83	81	general	general	ADJ
fbem-5600	83	82	budget	budget	NOUN
fbem-5600	83	83	revenue	revenue	NOUN
fbem-5600	83	84	per	per	ADP
fbem-5600	83	85	capita	capita	X
fbem-5600	83	86	general	general	ADJ
fbem-5600	83	87	budget	budget	NOUN
fbem-5600	83	88	expenditure)/per	expenditure)/per	X
fbem-5600	83	89	capita	capita	X
fbem-5600	83	90	general	general	ADJ
fbem-5600	83	91	budget	budget	NOUN
fbem-5600	83	92	expenditure	expenditure	NOUN
fbem-5600	83	93	.	.	PUNCT
fbem-5600	84	1	ri	ri	PROPN
fbem-5600	84	2	,	,	PUNCT
fbem-5600	84	3	t	t	PROPN
fbem-5600	84	4	denotes	denote	VERB
fbem-5600	84	5	the	the	DET
fbem-5600	84	6	interest	interest	NOUN
fbem-5600	84	7	rate	rate	NOUN
fbem-5600	84	8	of	of	ADP
fbem-5600	84	9	prefecture	prefecture	NOUN
fbem-5600	84	10	-	-	PUNCT
fbem-5600	84	11	level	level	NOUN
fbem-5600	84	12	city	city	NOUN
fbem-5600	84	13	i	i	PRON
fbem-5600	84	14	in	in	ADP
fbem-5600	84	15	year	year	NOUN
fbem-5600	84	16	t	t	PROPN
fbem-5600	84	17	,	,	PUNCT
fbem-5600	84	18	derived	derive	VERB
fbem-5600	84	19	from	from	ADP
fbem-5600	84	20	the	the	DET
fbem-5600	84	21	wind	wind	NOUN
fbem-5600	84	22	database	database	NOUN
fbem-5600	84	23	of	of	ADP
fbem-5600	84	24	coupon	coupon	NOUN
fbem-5600	84	25	rates	rate	NOUN
fbem-5600	84	26	of	of	ADP
fbem-5600	84	27	municipal	municipal	ADJ
fbem-5600	84	28	bonds	bond	NOUN
fbem-5600	84	29	issued	issue	VERB
fbem-5600	84	30	from	from	ADP
fbem-5600	84	31	2008	2008	NUM
fbem-5600	84	32	-	-	SYM
fbem-5600	84	33	2019	2019	NUM
fbem-5600	84	34	,	,	PUNCT
fbem-5600	84	35	calculated	calculate	VERB
fbem-5600	84	36	as	as	ADP
fbem-5600	84	37	the	the	DET
fbem-5600	84	38	average	average	NOUN
fbem-5600	84	39	of	of	ADP
fbem-5600	84	40	coupon	coupon	NOUN
fbem-5600	84	41	rates	rate	NOUN
fbem-5600	84	42	of	of	ADP
fbem-5600	84	43	municipal	municipal	ADJ
fbem-5600	84	44	bonds	bond	NOUN
fbem-5600	84	45	in	in	ADP
fbem-5600	84	46	each	each	DET
fbem-5600	84	47	year	year	NOUN
fbem-5600	84	48	.	.	PUNCT
fbem-5600	85	1	εit	εit	PROPN
fbem-5600	85	2	is	be	AUX
fbem-5600	85	3	the	the	DET
fbem-5600	85	4	random	random	ADJ
fbem-5600	85	5	disturbance	disturbance	NOUN
fbem-5600	85	6	term	term	NOUN
fbem-5600	85	7	,	,	PUNCT
fbem-5600	85	8	g	g	PROPN
fbem-5600	85	9	is	be	AUX
fbem-5600	85	10	the	the	DET
fbem-5600	85	11	real	real	ADJ
fbem-5600	85	12	economic	economic	ADJ
fbem-5600	85	13	growth	growth	NOUN
fbem-5600	85	14	rate	rate	NOUN
fbem-5600	85	15	.	.	PUNCT
fbem-5600	86	1	when	when	SCONJ
fbem-5600	86	2	the	the	DET
fbem-5600	86	3	debt	debt	NOUN
fbem-5600	86	4	ratio	ratio	NOUN
fbem-5600	86	5	reaches	reach	VERB
fbem-5600	86	6	the	the	DET
fbem-5600	86	7	ceiling	ceiling	NOUN
fbem-5600	86	8	,	,	PUNCT
fbem-5600	86	9	that	that	PRON
fbem-5600	86	10	is	be	AUX
fbem-5600	86	11	to	to	PART
fbem-5600	86	12	say	say	VERB
fbem-5600	86	13	:	:	PUNCT
fbem-5600	86	14	0	0	NUM
fbem-5600	86	15	)	)	PUNCT
fbem-5600	86	16	(	(	PUNCT
fbem-5600	86	17	,	,	PUNCT
fbem-5600	86	18	1,,,1	1,,,1	NUM
fbem-5600	86	19	,	,	PUNCT
fbem-5600	86	20	,	,	PUNCT
fbem-5600	86	21			PROPN
fbem-5600	86	22			PUNCT
fbem-5600	86	23	titititititi	titititititi	NOUN
fbem-5600	86	24	bsdebtgrdebtdebt	bsdebtgrdebtdebt	NOUN
fbem-5600	86	25	,	,	PUNCT
fbem-5600	86	26	from	from	ADP
fbem-5600	86	27	(	(	PUNCT
fbem-5600	86	28	1	1	NUM
fbem-5600	86	29	)	)	PUNCT
fbem-5600	86	30	and	and	CCONJ
fbem-5600	86	31	(	(	PUNCT
fbem-5600	86	32	2	2	X
fbem-5600	86	33	)	)	PUNCT
fbem-5600	86	34	it	it	PRON
fbem-5600	86	35	follows	follow	VERB
fbem-5600	86	36	that	that	PRON
fbem-5600	86	37	:	:	PUNCT
fbem-5600	86	38	0))(1	0))(1	NUM
fbem-5600	86	39	(	(	PUNCT
fbem-5600	86	40	)	)	PUNCT
fbem-5600	86	41	(	(	PUNCT
fbem-5600	86	42			X
fbem-5600	86	43			PROPN
fbem-5600	86	44	iiiiii	iiiiii	PROPN
fbem-5600	86	45	xdebtgrdebtf	xdebtgrdebtf	PROPN
fbem-5600	86	46			PROPN
fbem-5600	86	47	(	(	PUNCT
fbem-5600	86	48	3	3	X
fbem-5600	86	49	)	)	PUNCT
fbem-5600	86	50	the	the	DET
fbem-5600	86	51	larger	large	ADJ
fbem-5600	86	52	of	of	ADP
fbem-5600	86	53	the	the	DET
fbem-5600	86	54	values	value	NOUN
fbem-5600	86	55	solved	solve	VERB
fbem-5600	86	56	for	for	ADP
fbem-5600	86	57	in	in	ADP
fbem-5600	86	58	equation	equation	NOUN
fbem-5600	86	59	(	(	PUNCT
fbem-5600	86	60	3	3	X
fbem-5600	86	61	)	)	PUNCT
fbem-5600	86	62	is	be	AUX
fbem-5600	86	63	the	the	DET
fbem-5600	86	64	debt	debt	NOUN
fbem-5600	86	65	rate	rate	NOUN
fbem-5600	86	66	on	on	ADP
fbem-5600	86	67	line	line	NOUN
fbem-5600	86	68	debt	debt	NOUN
fbem-5600	86	69	*	*	PUNCT
fbem-5600	86	70	.	.	PUNCT
fbem-5600	87	1	the	the	DET
fbem-5600	87	2	formula	formula	NOUN
fbem-5600	87	3	for	for	ADP
fbem-5600	87	4	calculating	calculate	VERB
fbem-5600	87	5	effective	effective	ADJ
fbem-5600	87	6	fiscal	fiscal	ADJ
fbem-5600	87	7	space	space	NOUN
fbem-5600	87	8	is	be	AUX
fbem-5600	87	9	:	:	PUNCT
fbem-5600	87	10	ti	ti	X
fbem-5600	87	11	titi	titi	PROPN
fbem-5600	87	12	ti	ti	PROPN
fbem-5600	87	13	fe	fe	X
fbem-5600	87	14	debtdebt	debtdebt	NOUN
fbem-5600	87	15	sustain	sustain	VERB
fbem-5600	87	16	,	,	PUNCT
fbem-5600	87	17	,	,	PUNCT
fbem-5600	87	18	,	,	PUNCT
fbem-5600	87	19	,	,	PUNCT
fbem-5600	87	20	/1	/1	PROPN
fbem-5600	87	21	*	*	PUNCT
fbem-5600	87	22			VERB
fbem-5600	87	23			PRON
fbem-5600	87	24	(	(	PUNCT
fbem-5600	87	25	4	4	NUM
fbem-5600	87	26	)	)	PUNCT
fbem-5600	87	27	where	where	SCONJ
fbem-5600	87	28	sustaini	sustaini	NOUN
fbem-5600	87	29	,	,	PUNCT
fbem-5600	87	30	t	t	PROPN
fbem-5600	87	31	denotes	denote	VERB
fbem-5600	87	32	the	the	DET
fbem-5600	87	33	effective	effective	ADJ
fbem-5600	87	34	fiscal	fiscal	ADJ
fbem-5600	87	35	space	space	NOUN
fbem-5600	87	36	of	of	ADP
fbem-5600	87	37	prefecture	prefecture	NOUN
fbem-5600	87	38	-	-	PUNCT
fbem-5600	87	39	level	level	NOUN
fbem-5600	87	40	municipality	municipality	NOUN
fbem-5600	87	41	i	i	PRON
fbem-5600	87	42	in	in	ADP
fbem-5600	87	43	period	period	NOUN
fbem-5600	87	44	t	t	PROPN
fbem-5600	87	45	,	,	PUNCT
fbem-5600	87	46	debt	debt	NOUN
fbem-5600	87	47	*	*	PUNCT
fbem-5600	87	48	denotes	denote	VERB
fbem-5600	87	49	the	the	DET
fbem-5600	87	50	upper	upper	ADJ
fbem-5600	87	51	limit	limit	NOUN
fbem-5600	87	52	of	of	ADP
fbem-5600	87	53	local	local	ADJ
fbem-5600	87	54	government	government	NOUN
fbem-5600	87	55	indebtedness	indebtedness	NOUN
fbem-5600	87	56	,	,	PUNCT
fbem-5600	87	57	and	and	CCONJ
fbem-5600	87	58	debt	debt	NOUN
fbem-5600	87	59	denotes	denote	VERB
fbem-5600	87	60	the	the	DET
fbem-5600	87	61	actual	actual	ADJ
fbem-5600	87	62	indebtedness	indebtedness	NOUN
fbem-5600	87	63	ratio	ratio	NOUN
fbem-5600	87	64	of	of	ADP
fbem-5600	87	65	local	local	ADJ
fbem-5600	87	66	governments	government	NOUN
fbem-5600	87	67	.	.	PUNCT
fbem-5600	88	1	fe	fe	PROPN
fbem-5600	88	2	is	be	AUX
fbem-5600	88	3	the	the	DET
fbem-5600	88	4	fiscal	fiscal	ADJ
fbem-5600	88	5	expenditure	expenditure	NOUN
fbem-5600	88	6	efficiency	efficiency	NOUN
fbem-5600	88	7	value	value	NOUN
fbem-5600	88	8	calculated	calculate	VERB
fbem-5600	88	9	based	base	VERB
fbem-5600	88	10	on	on	ADP
fbem-5600	88	11	the	the	DET
fbem-5600	88	12	dea	dea	PROPN
fbem-5600	88	13	-	-	PUNCT
fbem-5600	88	14	malmquist	malmquist	PROPN
fbem-5600	88	15	index	index	NOUN
fbem-5600	88	16	method	method	NOUN
fbem-5600	88	17	,	,	PUNCT
fbem-5600	88	18	and	and	CCONJ
fbem-5600	88	19	this	this	DET
fbem-5600	88	20	paper	paper	NOUN
fbem-5600	88	21	selects	select	VERB
fbem-5600	88	22	science	science	NOUN
fbem-5600	88	23	expenditure	expenditure	NOUN
fbem-5600	88	24	,	,	PUNCT
fbem-5600	88	25	education	education	NOUN
fbem-5600	88	26	expenditure	expenditure	NOUN
fbem-5600	88	27	,	,	PUNCT
fbem-5600	88	28	medical	medical	ADJ
fbem-5600	88	29	and	and	CCONJ
fbem-5600	88	30	health	health	NOUN
fbem-5600	88	31	expenditure	expenditure	NOUN
fbem-5600	88	32	,	,	PUNCT
fbem-5600	88	33	and	and	CCONJ
fbem-5600	88	34	social	social	ADJ
fbem-5600	88	35	security	security	NOUN
fbem-5600	88	36	and	and	CCONJ
fbem-5600	88	37	employment	employment	NOUN
fbem-5600	88	38	expenditure	expenditure	NOUN
fbem-5600	88	39	in	in	ADP
fbem-5600	88	40	this	this	DET
fbem-5600	88	41	paper	paper	NOUN
fbem-5600	88	42	,	,	PUNCT
fbem-5600	88	43	we	we	PRON
fbem-5600	88	44	select	select	VERB
fbem-5600	88	45	science	science	NOUN
fbem-5600	88	46	expenditure	expenditure	NOUN
fbem-5600	88	47	,	,	PUNCT
fbem-5600	88	48	education	education	NOUN
fbem-5600	88	49	expenditure	expenditure	NOUN
fbem-5600	88	50	,	,	PUNCT
fbem-5600	88	51	health	health	NOUN
fbem-5600	88	52	expenditure	expenditure	NOUN
fbem-5600	88	53	and	and	CCONJ
fbem-5600	88	54	social	social	ADJ
fbem-5600	88	55	security	security	NOUN
fbem-5600	88	56	and	and	CCONJ
fbem-5600	88	57	employment	employment	NOUN
fbem-5600	88	58	expenditure	expenditure	NOUN
fbem-5600	88	59	as	as	ADP
fbem-5600	88	60	input	input	NOUN
fbem-5600	88	61	indicators	indicator	NOUN
fbem-5600	88	62	,	,	PUNCT
fbem-5600	88	63	and	and	CCONJ
fbem-5600	88	64	the	the	DET
fbem-5600	88	65	number	number	NOUN
fbem-5600	88	66	of	of	ADP
fbem-5600	88	67	employees	employee	NOUN
fbem-5600	88	68	in	in	ADP
fbem-5600	88	69	scientific	scientific	ADJ
fbem-5600	88	70	research	research	NOUN
fbem-5600	88	71	,	,	PUNCT
fbem-5600	88	72	technical	technical	ADJ
fbem-5600	88	73	services	service	NOUN
fbem-5600	88	74	and	and	CCONJ
fbem-5600	88	75	geological	geological	ADJ
fbem-5600	88	76	exploration	exploration	NOUN
fbem-5600	88	77	,	,	PUNCT
fbem-5600	88	78	the	the	DET
fbem-5600	88	79	number	number	NOUN
fbem-5600	88	80	of	of	ADP
fbem-5600	88	81	university	university	NOUN
fbem-5600	88	82	students	student	NOUN
fbem-5600	88	83	per	per	ADP
fbem-5600	88	84	10,000	10,000	NUM
fbem-5600	88	85	people	people	NOUN
fbem-5600	88	86	,	,	PUNCT
fbem-5600	88	87	the	the	DET
fbem-5600	88	88	number	number	NOUN
fbem-5600	88	89	of	of	ADP
fbem-5600	88	90	books	book	NOUN
fbem-5600	88	91	in	in	ADP
fbem-5600	88	92	public	public	ADJ
fbem-5600	88	93	libraries	library	NOUN
fbem-5600	88	94	,	,	PUNCT
fbem-5600	88	95	the	the	DET
fbem-5600	88	96	number	number	NOUN
fbem-5600	88	97	of	of	ADP
fbem-5600	88	98	participants	participant	NOUN
fbem-5600	88	99	in	in	ADP
fbem-5600	88	100	unemployment	unemployment	NOUN
fbem-5600	88	101	insurance	insurance	NOUN
fbem-5600	88	102	,	,	PUNCT
fbem-5600	88	103	the	the	DET
fbem-5600	88	104	number	number	NOUN
fbem-5600	88	105	of	of	ADP
fbem-5600	88	106	beds	bed	NOUN
fbem-5600	88	107	in	in	ADP
fbem-5600	88	108	hospitals	hospital	NOUN
fbem-5600	88	109	and	and	CCONJ
fbem-5600	88	110	health	health	NOUN
fbem-5600	88	111	centres	centre	NOUN
fbem-5600	88	112	,	,	PUNCT
fbem-5600	88	113	the	the	DET
fbem-5600	88	114	number	number	NOUN
fbem-5600	88	115	of	of	ADP
fbem-5600	88	116	post	post	NOUN
fbem-5600	88	117	offices	office	NOUN
fbem-5600	88	118	at	at	ADP
fbem-5600	88	119	the	the	DET
fbem-5600	88	120	end	end	NOUN
fbem-5600	88	121	of	of	ADP
fbem-5600	88	122	the	the	DET
fbem-5600	88	123	year	year	NOUN
fbem-5600	88	124	,	,	PUNCT
fbem-5600	88	125	and	and	CCONJ
fbem-5600	88	126	postal	postal	ADJ
fbem-5600	88	127	service	service	NOUN
fbem-5600	88	128	revenue	revenue	NOUN
fbem-5600	88	129	327	327	NUM
fbem-5600	88	130	as	as	ADP
fbem-5600	88	131	output	output	NOUN
fbem-5600	88	132	indicators	indicator	NOUN
fbem-5600	88	133	after	after	ADP
fbem-5600	88	134	per	per	ADP
fbem-5600	88	135	capita	capita	NOUN
fbem-5600	88	136	processing	processing	NOUN
fbem-5600	88	137	.	.	PUNCT
fbem-5600	89	1	3.2	3.2	NUM
fbem-5600	89	2	.	.	PUNCT
fbem-5600	89	3	description	description	NOUN
fbem-5600	89	4	of	of	ADP
fbem-5600	89	5	variables	variable	NOUN
fbem-5600	89	6	and	and	CCONJ
fbem-5600	89	7	data	datum	NOUN
fbem-5600	89	8	up	up	ADP
fbem-5600	89	9	to	to	ADP
fbem-5600	89	10	now	now	ADV
fbem-5600	89	11	,	,	PUNCT
fbem-5600	89	12	there	there	PRON
fbem-5600	89	13	is	be	VERB
fbem-5600	89	14	no	no	DET
fbem-5600	89	15	comprehensive	comprehensive	ADJ
fbem-5600	89	16	official	official	ADJ
fbem-5600	89	17	database	database	NOUN
fbem-5600	89	18	specifically	specifically	ADV
fbem-5600	89	19	for	for	ADP
fbem-5600	89	20	local	local	ADJ
fbem-5600	89	21	government	government	NOUN
fbem-5600	89	22	debt	debt	NOUN
fbem-5600	89	23	in	in	ADP
fbem-5600	89	24	china	china	PROPN
fbem-5600	89	25	,	,	PUNCT
fbem-5600	89	26	and	and	CCONJ
fbem-5600	89	27	the	the	DET
fbem-5600	89	28	data	datum	NOUN
fbem-5600	89	29	on	on	ADP
fbem-5600	89	30	local	local	ADJ
fbem-5600	89	31	debt	debt	NOUN
fbem-5600	89	32	audits	audits	NOUN
fbem-5600	89	33	made	make	VERB
fbem-5600	89	34	public	public	ADJ
fbem-5600	89	35	by	by	ADP
fbem-5600	89	36	the	the	DET
fbem-5600	89	37	national	national	ADJ
fbem-5600	89	38	audit	audit	NOUN
fbem-5600	89	39	office	office	NOUN
fbem-5600	89	40	are	be	AUX
fbem-5600	89	41	very	very	ADV
fbem-5600	89	42	limited	limited	ADJ
fbem-5600	89	43	,	,	PUNCT
fbem-5600	89	44	coupled	couple	VERB
fbem-5600	89	45	with	with	ADP
fbem-5600	89	46	the	the	DET
fbem-5600	89	47	fact	fact	NOUN
fbem-5600	89	48	that	that	SCONJ
fbem-5600	89	49	local	local	ADJ
fbem-5600	89	50	debt	debt	NOUN
fbem-5600	89	51	includes	include	VERB
fbem-5600	89	52	both	both	DET
fbem-5600	89	53	local	local	ADJ
fbem-5600	89	54	government	government	NOUN
fbem-5600	89	55	bonds	bond	NOUN
fbem-5600	89	56	issued	issue	VERB
fbem-5600	89	57	by	by	ADP
fbem-5600	89	58	the	the	DET
fbem-5600	89	59	ministry	ministry	PROPN
fbem-5600	89	60	of	of	ADP
fbem-5600	89	61	finance	finance	PROPN
fbem-5600	89	62	on	on	ADP
fbem-5600	89	63	behalf	behalf	NOUN
fbem-5600	89	64	of	of	ADP
fbem-5600	89	65	local	local	ADJ
fbem-5600	89	66	governments	government	NOUN
fbem-5600	89	67	and	and	CCONJ
fbem-5600	89	68	bonds	bond	NOUN
fbem-5600	89	69	issued	issue	VERB
fbem-5600	89	70	by	by	ADP
fbem-5600	89	71	financing	financing	NOUN
fbem-5600	89	72	platforms	platform	NOUN
fbem-5600	89	73	and	and	CCONJ
fbem-5600	89	74	state	state	NOUN
fbem-5600	89	75	-	-	PUNCT
fbem-5600	89	76	owned	own	VERB
fbem-5600	89	77	enterprises	enterprise	NOUN
fbem-5600	89	78	,	,	PUNCT
fbem-5600	89	79	making	make	VERB
fbem-5600	89	80	it	it	PRON
fbem-5600	89	81	very	very	ADV
fbem-5600	89	82	difficult	difficult	ADJ
fbem-5600	89	83	to	to	PART
fbem-5600	89	84	obtain	obtain	VERB
fbem-5600	89	85	data	datum	NOUN
fbem-5600	89	86	on	on	ADP
fbem-5600	89	87	local	local	ADJ
fbem-5600	89	88	debt	debt	NOUN
fbem-5600	89	89	.	.	PUNCT
fbem-5600	90	1	drawing	draw	VERB
fbem-5600	90	2	on	on	ADP
fbem-5600	90	3	mao	mao	PROPN
fbem-5600	90	4	jie	jie	PROPN
fbem-5600	90	5	and	and	CCONJ
fbem-5600	90	6	huang	huang	PROPN
fbem-5600	90	7	chunyuan	chunyuan	PROPN
fbem-5600	90	8	(	(	PUNCT
fbem-5600	90	9	2018	2018	NUM
fbem-5600	90	10	)	)	PUNCT
fbem-5600	90	11	,	,	PUNCT
fbem-5600	90	12	this	this	DET
fbem-5600	90	13	paper	paper	NOUN
fbem-5600	90	14	allocates	allocate	VERB
fbem-5600	90	15	the	the	DET
fbem-5600	90	16	provincial	provincial	ADJ
fbem-5600	90	17	-	-	PUNCT
fbem-5600	90	18	level	level	NOUN
fbem-5600	90	19	government	government	NOUN
fbem-5600	90	20	debt	debt	NOUN
fbem-5600	90	21	balance	balance	NOUN
fbem-5600	90	22	for	for	ADP
fbem-5600	90	23	the	the	DET
fbem-5600	90	24	year	year	NOUN
fbem-5600	90	25	to	to	ADP
fbem-5600	90	26	each	each	DET
fbem-5600	90	27	municipality	municipality	NOUN
fbem-5600	90	28	according	accord	VERB
fbem-5600	90	29	to	to	ADP
fbem-5600	90	30	the	the	DET
fbem-5600	90	31	ratio	ratio	NOUN
fbem-5600	90	32	of	of	ADP
fbem-5600	90	33	each	each	DET
fbem-5600	90	34	prefecture	prefecture	NOUN
fbem-5600	90	35	-	-	PUNCT
fbem-5600	90	36	level	level	NOUN
fbem-5600	90	37	municipality	municipality	NOUN
fbem-5600	90	38	's	's	PART
fbem-5600	90	39	gdp	gdp	NOUN
fbem-5600	90	40	to	to	ADP
fbem-5600	90	41	the	the	DET
fbem-5600	90	42	provincial	provincial	ADJ
fbem-5600	90	43	gdp	gdp	NOUN
fbem-5600	90	44	,	,	PUNCT
fbem-5600	90	45	and	and	CCONJ
fbem-5600	90	46	records	record	VERB
fbem-5600	90	47	it	it	PRON
fbem-5600	90	48	as	as	ADP
fbem-5600	90	49	prefecture	prefecture	NOUN
fbem-5600	90	50	-	-	PUNCT
fbem-5600	90	51	level	level	NOUN
fbem-5600	90	52	municipality	municipality	NOUN
fbem-5600	90	53	debt1	debt1	PROPN
fbem-5600	90	54	;	;	PUNCT
fbem-5600	90	55	the	the	DET
fbem-5600	90	56	municipal	municipal	ADJ
fbem-5600	90	57	investment	investment	NOUN
fbem-5600	90	58	debt	debt	NOUN
fbem-5600	90	59	balance	balance	NOUN
fbem-5600	90	60	of	of	ADP
fbem-5600	90	61	each	each	DET
fbem-5600	90	62	prefecture	prefecture	NOUN
fbem-5600	90	63	-	-	PUNCT
fbem-5600	90	64	level	level	NOUN
fbem-5600	90	65	municipality	municipality	NOUN
fbem-5600	90	66	is	be	AUX
fbem-5600	90	67	recorded	record	VERB
fbem-5600	90	68	as	as	ADP
fbem-5600	90	69	prefecture	prefecture	NOUN
fbem-5600	90	70	-	-	PUNCT
fbem-5600	90	71	level	level	NOUN
fbem-5600	90	72	municipality	municipality	NOUN
fbem-5600	90	73	debt2	debt2	NOUN
fbem-5600	90	74	;	;	PUNCT
fbem-5600	90	75	and	and	CCONJ
fbem-5600	90	76	prefecture	prefecture	NOUN
fbem-5600	90	77	-	-	PUNCT
fbem-5600	90	78	level	level	NOUN
fbem-5600	90	79	municipality	municipality	NOUN
fbem-5600	90	80	debt1	debt1	NOUN
fbem-5600	90	81	and	and	CCONJ
fbem-5600	90	82	prefecture	prefecture	NOUN
fbem-5600	90	83	-	-	PUNCT
fbem-5600	90	84	level	level	NOUN
fbem-5600	90	85	municipality	municipality	NOUN
fbem-5600	90	86	debt2	debt2	NOUN
fbem-5600	90	87	are	be	AUX
fbem-5600	90	88	summed	sum	VERB
fbem-5600	90	89	to	to	PART
fbem-5600	90	90	obtain	obtain	VERB
fbem-5600	90	91	the	the	DET
fbem-5600	90	92	prefecture	prefecture	NOUN
fbem-5600	90	93	-	-	PUNCT
fbem-5600	90	94	level	level	NOUN
fbem-5600	90	95	municipality	municipality	NOUN
fbem-5600	90	96	debt	debt	NOUN
fbem-5600	90	97	balance	balance	NOUN
fbem-5600	90	98	for	for	ADP
fbem-5600	90	99	the	the	DET
fbem-5600	90	100	year	year	NOUN
fbem-5600	90	101	.	.	PUNCT
fbem-5600	91	1	data	datum	NOUN
fbem-5600	91	2	on	on	ADP
fbem-5600	91	3	municipal	municipal	ADJ
fbem-5600	91	4	debt	debt	NOUN
fbem-5600	91	5	can	can	AUX
fbem-5600	91	6	be	be	AUX
fbem-5600	91	7	found	find	VERB
fbem-5600	91	8	from	from	ADP
fbem-5600	91	9	the	the	DET
fbem-5600	91	10	wind	wind	NOUN
fbem-5600	91	11	database	database	NOUN
fbem-5600	91	12	,	,	PUNCT
fbem-5600	91	13	and	and	CCONJ
fbem-5600	91	14	exact	exact	ADJ
fbem-5600	91	15	duplicate	duplicate	ADJ
fbem-5600	91	16	observations	observation	NOUN
fbem-5600	91	17	were	be	AUX
fbem-5600	91	18	excluded	exclude	VERB
fbem-5600	91	19	from	from	ADP
fbem-5600	91	20	the	the	DET
fbem-5600	91	21	collation	collation	NOUN
fbem-5600	91	22	process	process	NOUN
fbem-5600	91	23	.	.	PUNCT
fbem-5600	92	1	in	in	ADP
fbem-5600	92	2	particular	particular	ADJ
fbem-5600	92	3	,	,	PUNCT
fbem-5600	92	4	local	local	ADJ
fbem-5600	92	5	debt	debt	NOUN
fbem-5600	92	6	balances	balance	NOUN
fbem-5600	92	7	for	for	ADP
fbem-5600	92	8	2015	2015	NUM
fbem-5600	92	9	-	-	SYM
fbem-5600	92	10	2019	2019	NUM
fbem-5600	92	11	can	can	AUX
fbem-5600	92	12	all	all	PRON
fbem-5600	92	13	be	be	AUX
fbem-5600	92	14	found	find	VERB
fbem-5600	92	15	in	in	ADP
fbem-5600	92	16	the	the	DET
fbem-5600	92	17	national	national	ADJ
fbem-5600	92	18	fiscal	fiscal	ADJ
fbem-5600	92	19	accounts	account	NOUN
fbem-5600	92	20	published	publish	VERB
fbem-5600	92	21	by	by	ADP
fbem-5600	92	22	the	the	DET
fbem-5600	92	23	ministry	ministry	PROPN
fbem-5600	92	24	of	of	ADP
fbem-5600	92	25	finance	finance	PROPN
fbem-5600	92	26	.	.	PUNCT
fbem-5600	93	1	because	because	SCONJ
fbem-5600	93	2	the	the	DET
fbem-5600	93	3	sum	sum	NOUN
fbem-5600	93	4	of	of	ADP
fbem-5600	93	5	general	general	ADJ
fbem-5600	93	6	and	and	CCONJ
fbem-5600	93	7	special	special	ADJ
fbem-5600	93	8	debts	debt	NOUN
fbem-5600	93	9	of	of	ADP
fbem-5600	93	10	local	local	ADJ
fbem-5600	93	11	governments	government	NOUN
fbem-5600	93	12	published	publish	VERB
fbem-5600	93	13	by	by	ADP
fbem-5600	93	14	the	the	DET
fbem-5600	93	15	ministry	ministry	PROPN
fbem-5600	93	16	of	of	ADP
fbem-5600	93	17	finance	finance	NOUN
fbem-5600	93	18	can	can	AUX
fbem-5600	93	19	basically	basically	ADV
fbem-5600	93	20	be	be	AUX
fbem-5600	93	21	matched	match	VERB
fbem-5600	93	22	with	with	ADP
fbem-5600	93	23	the	the	DET
fbem-5600	93	24	debts	debt	NOUN
fbem-5600	93	25	for	for	ADP
fbem-5600	93	26	which	which	PRON
fbem-5600	93	27	the	the	DET
fbem-5600	93	28	government	government	NOUN
fbem-5600	93	29	is	be	AUX
fbem-5600	93	30	liable	liable	ADJ
fbem-5600	93	31	to	to	PART
fbem-5600	93	32	repay	repay	VERB
fbem-5600	93	33	(	(	PUNCT
fbem-5600	93	34	diao	diao	PROPN
fbem-5600	93	35	,	,	PUNCT
fbem-5600	93	36	weitao	weitao	NOUN
fbem-5600	93	37	,	,	PUNCT
fbem-5600	93	38	2017	2017	NUM
fbem-5600	93	39	)	)	PUNCT
fbem-5600	93	40	,	,	PUNCT
fbem-5600	93	41	the	the	DET
fbem-5600	93	42	debt	debt	NOUN
fbem-5600	93	43	balance	balance	NOUN
fbem-5600	93	44	data	datum	NOUN
fbem-5600	93	45	for	for	ADP
fbem-5600	93	46	20082014	20082014	NUM
fbem-5600	93	47	in	in	ADP
fbem-5600	93	48	this	this	DET
fbem-5600	93	49	paper	paper	NOUN
fbem-5600	93	50	are	be	AUX
fbem-5600	93	51	the	the	DET
fbem-5600	93	52	debt	debt	NOUN
fbem-5600	93	53	balances	balance	NOUN
fbem-5600	93	54	for	for	ADP
fbem-5600	93	55	which	which	PRON
fbem-5600	93	56	local	local	ADJ
fbem-5600	93	57	governments	government	NOUN
fbem-5600	93	58	are	be	AUX
fbem-5600	93	59	liable	liable	ADJ
fbem-5600	93	60	to	to	PART
fbem-5600	93	61	repay	repay	VERB
fbem-5600	93	62	according	accord	VERB
fbem-5600	93	63	to	to	ADP
fbem-5600	93	64	the	the	DET
fbem-5600	93	65	audit	audit	NOUN
fbem-5600	93	66	office	office	NOUN
fbem-5600	93	67	.	.	PUNCT
fbem-5600	94	1	it	it	PRON
fbem-5600	94	2	should	should	AUX
fbem-5600	94	3	be	be	AUX
fbem-5600	94	4	additionally	additionally	ADV
fbem-5600	94	5	added	add	VERB
fbem-5600	94	6	that	that	SCONJ
fbem-5600	94	7	the	the	DET
fbem-5600	94	8	sample	sample	NOUN
fbem-5600	94	9	span	span	NOUN
fbem-5600	94	10	of	of	ADP
fbem-5600	94	11	variables	variable	NOUN
fbem-5600	94	12	in	in	ADP
fbem-5600	94	13	this	this	DET
fbem-5600	94	14	section	section	NOUN
fbem-5600	94	15	is	be	AUX
fbem-5600	94	16	extended	extend	VERB
fbem-5600	94	17	to	to	ADP
fbem-5600	94	18	2008	2008	NUM
fbem-5600	94	19	-	-	SYM
fbem-5600	94	20	2020	2020	NUM
fbem-5600	94	21	because	because	SCONJ
fbem-5600	94	22	the	the	DET
fbem-5600	94	23	local	local	ADJ
fbem-5600	94	24	fiscal	fiscal	ADJ
fbem-5600	94	25	response	response	NOUN
fbem-5600	94	26	function	function	NOUN
fbem-5600	94	27	involves	involve	VERB
fbem-5600	94	28	the	the	DET
fbem-5600	94	29	issue	issue	NOUN
fbem-5600	94	30	of	of	ADP
fbem-5600	94	31	lagged	lag	VERB
fbem-5600	94	32	terms	term	NOUN
fbem-5600	94	33	of	of	ADP
fbem-5600	94	34	explanatory	explanatory	ADJ
fbem-5600	94	35	variables	variable	NOUN
fbem-5600	94	36	.	.	PUNCT
fbem-5600	95	1	the	the	DET
fbem-5600	95	2	raw	raw	ADJ
fbem-5600	95	3	data	datum	NOUN
fbem-5600	95	4	for	for	ADP
fbem-5600	95	5	all	all	DET
fbem-5600	95	6	variables	variable	NOUN
fbem-5600	95	7	in	in	ADP
fbem-5600	95	8	this	this	DET
fbem-5600	95	9	paper	paper	NOUN
fbem-5600	95	10	were	be	AUX
fbem-5600	95	11	obtained	obtain	VERB
fbem-5600	95	12	from	from	ADP
fbem-5600	95	13	the	the	DET
fbem-5600	95	14	2010	2010	NUM
fbem-5600	95	15	-	-	SYM
fbem-5600	95	16	2020	2020	NUM
fbem-5600	95	17	china	china	PROPN
fbem-5600	95	18	urban	urban	ADJ
fbem-5600	95	19	statistical	statistical	ADJ
fbem-5600	95	20	yearbook	yearbook	NOUN
fbem-5600	95	21	,	,	PUNCT
fbem-5600	95	22	china	china	PROPN
fbem-5600	95	23	regional	regional	ADJ
fbem-5600	95	24	economic	economic	ADJ
fbem-5600	95	25	statistical	statistical	ADJ
fbem-5600	95	26	yearbook	yearbook	NOUN
fbem-5600	95	27	,	,	PUNCT
fbem-5600	95	28	china	china	PROPN
fbem-5600	95	29	urban	urban	ADJ
fbem-5600	95	30	construction	construction	PROPN
fbem-5600	95	31	statistical	statistical	ADJ
fbem-5600	95	32	yearbook	yearbook	NOUN
fbem-5600	95	33	,	,	PUNCT
fbem-5600	95	34	wind	wind	NOUN
fbem-5600	95	35	database	database	NOUN
fbem-5600	95	36	,	,	PUNCT
fbem-5600	95	37	ministry	ministry	PROPN
fbem-5600	95	38	of	of	ADP
fbem-5600	95	39	finance	finance	PROPN
fbem-5600	95	40	fiscal	fiscal	ADJ
fbem-5600	95	41	information	information	NOUN
fbem-5600	95	42	data	datum	NOUN
fbem-5600	95	43	network	network	NOUN
fbem-5600	95	44	,	,	PUNCT
fbem-5600	95	45	as	as	ADV
fbem-5600	95	46	well	well	ADV
fbem-5600	95	47	as	as	ADP
fbem-5600	95	48	municipal	municipal	ADJ
fbem-5600	95	49	statistical	statistical	ADJ
fbem-5600	95	50	yearbooks	yearbook	NOUN
fbem-5600	95	51	,	,	PUNCT
fbem-5600	95	52	statistical	statistical	ADJ
fbem-5600	95	53	information	information	NOUN
fbem-5600	95	54	and	and	CCONJ
fbem-5600	95	55	relevant	relevant	ADJ
fbem-5600	95	56	statistical	statistical	ADJ
fbem-5600	95	57	websites	website	NOUN
fbem-5600	95	58	.	.	PUNCT
fbem-5600	96	1	the	the	DET
fbem-5600	96	2	statistical	statistical	ADJ
fbem-5600	96	3	description	description	NOUN
fbem-5600	96	4	of	of	ADP
fbem-5600	96	5	each	each	DET
fbem-5600	96	6	variable	variable	NOUN
fbem-5600	96	7	is	be	AUX
fbem-5600	96	8	shown	show	VERB
fbem-5600	96	9	in	in	ADP
fbem-5600	96	10	table	table	NOUN
fbem-5600	96	11	1	1	NUM
fbem-5600	96	12	.	.	PUNCT
fbem-5600	96	13	table	table	NOUN
fbem-5600	96	14	1	1	NUM
fbem-5600	96	15	.	.	PUNCT
fbem-5600	96	16	descriptive	descriptive	ADJ
fbem-5600	96	17	statistics	statistic	NOUN
fbem-5600	96	18	for	for	SCONJ
fbem-5600	96	19	each	each	DET
fbem-5600	96	20	variable	variable	ADJ
fbem-5600	96	21	classification	classification	NOUN
fbem-5600	96	22	symbols	symbol	NOUN
fbem-5600	96	23	number	number	NOUN
fbem-5600	96	24	average	average	ADJ
fbem-5600	96	25	value	value	NOUN
fbem-5600	96	26	standard	standard	ADJ
fbem-5600	96	27	deviation	deviation	NOUN
fbem-5600	96	28	max	max	PROPN
fbem-5600	96	29	min	min	PROPN
fbem-5600	96	30	explained	explain	VERB
fbem-5600	96	31	variables	variable	NOUN
fbem-5600	96	32	bs	bs	X
fbem-5600	96	33	2952	2952	NUM
fbem-5600	96	34	-0,0011	-0,0011	PROPN
fbem-5600	96	35	0,0009	0,0009	NUM
fbem-5600	96	36	0,0007	0,0007	ADJ
fbem-5600	96	37	-0,0138	-0,0138	PROPN
fbem-5600	96	38	explanatory	explanatory	ADJ
fbem-5600	96	39	variables	variable	NOUN
fbem-5600	96	40	debt	debt	NOUN
fbem-5600	96	41	2952	2952	NUM
fbem-5600	96	42	0,2384	0,2384	X
fbem-5600	96	43	0,1151	0,1151	NOUN
fbem-5600	96	44	0,9193	0,9193	NOUN
fbem-5600	96	45	0,0025	0,0025	NOUN
fbem-5600	96	46	control	control	NOUN
fbem-5600	96	47	variables	variable	NOUN
fbem-5600	96	48	gdprate	gdprate	VERB
fbem-5600	96	49	2952	2952	NUM
fbem-5600	96	50	0,0949	0,0949	NOUN
fbem-5600	96	51	0,0297	0,0297	PROPN
fbem-5600	96	52	0,1780	0,1780	PROPN
fbem-5600	96	53	-0,0250	-0,0250	PROPN
fbem-5600	96	54	ins	in	VERB
fbem-5600	96	55	2952	2952	NUM
fbem-5600	96	56	0,0090	0,0090	PROPN
fbem-5600	96	57	0,0043	0,0043	NUM
fbem-5600	96	58	0,0467	0,0467	VERB
fbem-5600	96	59	0,0014	0,0014	PRON
fbem-5600	96	60	open	open	ADJ
fbem-5600	96	61	2952	2952	NUM
fbem-5600	96	62	0,0018	0,0018	NOUN
fbem-5600	97	1	0,0032	0,0032	NOUN
fbem-5600	97	2	0,0602	0,0602	PROPN
fbem-5600	97	3	0,0000	0,0000	NUM
fbem-5600	97	4	fe_gap	fe_gap	PROPN
fbem-5600	98	1	2952	2952	NUM
fbem-5600	98	2	-0,0018	-0,0018	NOUN
fbem-5600	98	3	0,0016	0,0016	NUM
fbem-5600	98	4	0,0007	0,0007	ADJ
fbem-5600	98	5	-0,0142	-0,0142	PROPN
fbem-5600	98	6	yvar	yvar	NOUN
fbem-5600	98	7	2952	2952	NUM
fbem-5600	98	8	-0,0000	-0,0000	NUM
fbem-5600	99	1	0,0019	0,0019	PROPN
fbem-5600	99	2	0,0052	0,0052	PROPN
fbem-5600	99	3	-0,0066	-0,0066	PROPN
fbem-5600	99	4	3.3	3.3	NUM
fbem-5600	99	5	.	.	PUNCT
fbem-5600	100	1	analysis	analysis	NOUN
fbem-5600	100	2	of	of	ADP
fbem-5600	100	3	measurement	measurement	NOUN
fbem-5600	100	4	results	result	NOUN
fbem-5600	100	5	as	as	ADP
fbem-5600	100	6	the	the	DET
fbem-5600	100	7	form	form	NOUN
fbem-5600	100	8	of	of	ADP
fbem-5600	100	9	the	the	DET
fbem-5600	100	10	fiscal	fiscal	ADJ
fbem-5600	100	11	response	response	NOUN
fbem-5600	100	12	function	function	NOUN
fbem-5600	100	13	is	be	AUX
fbem-5600	100	14	not	not	PART
fbem-5600	100	15	unique	unique	ADJ
fbem-5600	100	16	,	,	PUNCT
fbem-5600	100	17	this	this	DET
fbem-5600	100	18	paper	paper	NOUN
fbem-5600	100	19	sets	set	VERB
fbem-5600	100	20	up	up	ADP
fbem-5600	100	21	a	a	DET
fbem-5600	100	22	linear	linear	ADJ
fbem-5600	100	23	fiscal	fiscal	ADJ
fbem-5600	100	24	response	response	NOUN
fbem-5600	100	25	function	function	NOUN
fbem-5600	100	26	and	and	CCONJ
fbem-5600	100	27	a	a	DET
fbem-5600	100	28	nonlinear	nonlinear	ADJ
fbem-5600	100	29	fiscal	fiscal	ADJ
fbem-5600	100	30	response	response	NOUN
fbem-5600	100	31	function	function	NOUN
fbem-5600	100	32	respectively	respectively	ADV
fbem-5600	100	33	in	in	ADP
fbem-5600	100	34	quantifying	quantify	VERB
fbem-5600	100	35	the	the	DET
fbem-5600	100	36	degree	degree	NOUN
fbem-5600	100	37	of	of	ADP
fbem-5600	100	38	local	local	ADJ
fbem-5600	100	39	fiscal	fiscal	ADJ
fbem-5600	100	40	sustainability	sustainability	NOUN
fbem-5600	100	41	.	.	PUNCT
fbem-5600	101	1	table	table	NOUN
fbem-5600	101	2	2	2	NUM
fbem-5600	101	3	shows	show	VERB
fbem-5600	101	4	the	the	DET
fbem-5600	101	5	regression	regression	NOUN
fbem-5600	101	6	results	result	NOUN
fbem-5600	101	7	of	of	ADP
fbem-5600	101	8	the	the	DET
fbem-5600	101	9	fiscal	fiscal	ADJ
fbem-5600	101	10	response	response	NOUN
fbem-5600	101	11	function	function	NOUN
fbem-5600	101	12	,	,	PUNCT
fbem-5600	101	13	where	where	SCONJ
fbem-5600	101	14	the	the	DET
fbem-5600	101	15	results	result	NOUN
fbem-5600	101	16	of	of	ADP
fbem-5600	101	17	the	the	DET
fbem-5600	101	18	linear	linear	ADJ
fbem-5600	101	19	fiscal	fiscal	ADJ
fbem-5600	101	20	response	response	NOUN
fbem-5600	101	21	function	function	NOUN
fbem-5600	101	22	in	in	ADP
fbem-5600	101	23	column	column	NOUN
fbem-5600	101	24	(	(	PUNCT
fbem-5600	101	25	1	1	NUM
fbem-5600	101	26	)	)	PUNCT
fbem-5600	101	27	and	and	CCONJ
fbem-5600	101	28	the	the	DET
fbem-5600	101	29	results	result	NOUN
fbem-5600	101	30	of	of	ADP
fbem-5600	101	31	the	the	DET
fbem-5600	101	32	non	non	ADJ
fbem-5600	101	33	-	-	ADJ
fbem-5600	101	34	linear	linear	ADJ
fbem-5600	101	35	fiscal	fiscal	ADJ
fbem-5600	101	36	response	response	NOUN
fbem-5600	101	37	function	function	NOUN
fbem-5600	101	38	in	in	ADP
fbem-5600	101	39	quadratic	quadratic	ADJ
fbem-5600	101	40	form	form	NOUN
fbem-5600	101	41	in	in	ADP
fbem-5600	101	42	column	column	NOUN
fbem-5600	101	43	(	(	PUNCT
fbem-5600	101	44	2	2	X
fbem-5600	101	45	)	)	PUNCT
fbem-5600	101	46	both	both	PRON
fbem-5600	101	47	indicate	indicate	VERB
fbem-5600	101	48	that	that	SCONJ
fbem-5600	101	49	the	the	DET
fbem-5600	101	50	core	core	ADJ
fbem-5600	101	51	explanatory	explanatory	ADJ
fbem-5600	101	52	variable	variable	NOUN
fbem-5600	101	53	,	,	PUNCT
fbem-5600	101	54	local	local	ADJ
fbem-5600	101	55	government	government	NOUN
fbem-5600	101	56	debt	debt	NOUN
fbem-5600	101	57	ratio	ratio	NOUN
fbem-5600	101	58	,	,	PUNCT
fbem-5600	101	59	is	be	AUX
fbem-5600	101	60	not	not	PART
fbem-5600	101	61	significant	significant	ADJ
fbem-5600	101	62	,	,	PUNCT
fbem-5600	101	63	which	which	PRON
fbem-5600	101	64	means	mean	VERB
fbem-5600	101	65	that	that	SCONJ
fbem-5600	101	66	both	both	CCONJ
fbem-5600	101	67	the	the	DET
fbem-5600	101	68	linear	linear	ADJ
fbem-5600	101	69	fiscal	fiscal	ADJ
fbem-5600	101	70	response	response	NOUN
fbem-5600	101	71	function	function	NOUN
fbem-5600	101	72	and	and	CCONJ
fbem-5600	101	73	the	the	DET
fbem-5600	101	74	non	non	ADJ
fbem-5600	101	75	-	-	ADJ
fbem-5600	101	76	linear	linear	ADJ
fbem-5600	101	77	fiscal	fiscal	ADJ
fbem-5600	101	78	response	response	NOUN
fbem-5600	101	79	function	function	NOUN
fbem-5600	101	80	in	in	ADP
fbem-5600	101	81	quadratic	quadratic	ADJ
fbem-5600	101	82	form	form	NOUN
fbem-5600	101	83	are	be	AUX
fbem-5600	101	84	contrary	contrary	ADJ
fbem-5600	101	85	to	to	ADP
fbem-5600	101	86	reality	reality	NOUN
fbem-5600	101	87	.	.	PUNCT
fbem-5600	102	1	in	in	ADP
fbem-5600	102	2	column	column	NOUN
fbem-5600	102	3	(	(	PUNCT
fbem-5600	102	4	3	3	NUM
fbem-5600	102	5	)	)	PUNCT
fbem-5600	102	6	,	,	PUNCT
fbem-5600	102	7	the	the	DET
fbem-5600	102	8	results	result	NOUN
fbem-5600	102	9	of	of	ADP
fbem-5600	102	10	the	the	DET
fbem-5600	102	11	non	non	ADJ
fbem-5600	102	12	-	-	ADJ
fbem-5600	102	13	linear	linear	ADJ
fbem-5600	102	14	fiscal	fiscal	ADJ
fbem-5600	102	15	response	response	NOUN
fbem-5600	102	16	function	function	NOUN
fbem-5600	102	17	in	in	ADP
fbem-5600	102	18	the	the	DET
fbem-5600	102	19	cubic	cubic	ADJ
fbem-5600	102	20	form	form	NOUN
fbem-5600	102	21	show	show	VERB
fbem-5600	102	22	that	that	SCONJ
fbem-5600	102	23	the	the	DET
fbem-5600	102	24	significance	significance	NOUN
fbem-5600	102	25	and	and	CCONJ
fbem-5600	102	26	effects	effect	NOUN
fbem-5600	102	27	of	of	ADP
fbem-5600	102	28	the	the	DET
fbem-5600	102	29	core	core	NOUN
fbem-5600	102	30	explanatory	explanatory	ADJ
fbem-5600	102	31	variables	variable	NOUN
fbem-5600	102	32	and	and	CCONJ
fbem-5600	102	33	the	the	DET
fbem-5600	102	34	control	control	NOUN
fbem-5600	102	35	variables	variable	NOUN
fbem-5600	102	36	are	be	AUX
fbem-5600	102	37	well	well	ADV
fbem-5600	102	38	fitted	fit	VERB
fbem-5600	102	39	to	to	ADP
fbem-5600	102	40	the	the	DET
fbem-5600	102	41	reality	reality	NOUN
fbem-5600	102	42	.	.	PUNCT
fbem-5600	103	1	therefore	therefore	ADV
fbem-5600	103	2	,	,	PUNCT
fbem-5600	103	3	the	the	DET
fbem-5600	103	4	results	result	NOUN
fbem-5600	103	5	in	in	ADP
fbem-5600	103	6	column	column	NOUN
fbem-5600	103	7	(	(	PUNCT
fbem-5600	103	8	3	3	X
fbem-5600	103	9	)	)	PUNCT
fbem-5600	103	10	are	be	AUX
fbem-5600	103	11	chosen	choose	VERB
fbem-5600	103	12	for	for	ADP
fbem-5600	103	13	the	the	DET
fbem-5600	103	14	measurement	measurement	NOUN
fbem-5600	103	15	of	of	ADP
fbem-5600	103	16	fiscal	fiscal	ADJ
fbem-5600	103	17	space	space	NOUN
fbem-5600	103	18	.	.	PUNCT
fbem-5600	104	1	substituting	substitute	VERB
fbem-5600	104	2	the	the	DET
fbem-5600	104	3	measured	measured	ADJ
fbem-5600	104	4	coefficients	coefficient	NOUN
fbem-5600	104	5	of	of	ADP
fbem-5600	104	6	the	the	DET
fbem-5600	104	7	variables	variable	NOUN
fbem-5600	104	8	in	in	ADP
fbem-5600	104	9	column	column	NOUN
fbem-5600	104	10	(	(	PUNCT
fbem-5600	104	11	3	3	NUM
fbem-5600	104	12	)	)	PUNCT
fbem-5600	104	13	into	into	ADP
fbem-5600	104	14	equation	equation	NOUN
fbem-5600	104	15	(	(	PUNCT
fbem-5600	104	16	4	4	NUM
fbem-5600	104	17	)	)	PUNCT
fbem-5600	104	18	,	,	PUNCT
fbem-5600	104	19	the	the	DET
fbem-5600	104	20	collation	collation	NOUN
fbem-5600	104	21	yields	yield	VERB
fbem-5600	104	22	:	:	PUNCT
fbem-5600	104	23	00533.0var7713.1_1384.01177.01457.0	00533.0var7713.1_1384.01177.01457.0	PROPN
fbem-5600	105	1	1453.0)](3070.14264.0[3073.10869.1	1453.0)](3070.14264.0[3073.10869.1	NUM
fbem-5600	105	2	23	23	NUM
fbem-5600	105	3			NOUN
fbem-5600	105	4			ADP
fbem-5600	105	5	iiii	iiii	PROPN
fbem-5600	105	6	iiiiii	iiiiii	PROPN
fbem-5600	105	7	ygapfeinsopen	ygapfeinsopen	PROPN
fbem-5600	105	8	gdpratedebtgrdebtdebt	gdpratedebtgrdebtdebt	PROPN
fbem-5600	105	9	(	(	PUNCT
fbem-5600	105	10	5	5	NUM
fbem-5600	105	11	)	)	PUNCT
fbem-5600	105	12	by	by	ADP
fbem-5600	105	13	substituting	substitute	VERB
fbem-5600	105	14	all	all	DET
fbem-5600	105	15	variables	variable	NOUN
fbem-5600	105	16	except	except	SCONJ
fbem-5600	105	17	the	the	DET
fbem-5600	105	18	local	local	ADJ
fbem-5600	105	19	government	government	NOUN
fbem-5600	105	20	debt	debt	NOUN
fbem-5600	105	21	ratio	ratio	NOUN
fbem-5600	105	22	(	(	PUNCT
fbem-5600	105	23	debt	debt	NOUN
fbem-5600	105	24	)	)	PUNCT
fbem-5600	105	25	from	from	ADP
fbem-5600	105	26	2009	2009	NUM
fbem-5600	105	27	to	to	ADP
fbem-5600	105	28	2019	2019	NUM
fbem-5600	105	29	into	into	ADP
fbem-5600	105	30	equation	equation	NOUN
fbem-5600	105	31	(	(	PUNCT
fbem-5600	105	32	6	6	NUM
fbem-5600	105	33	)	)	PUNCT
fbem-5600	105	34	,	,	PUNCT
fbem-5600	105	35	we	we	PRON
fbem-5600	105	36	can	can	AUX
fbem-5600	105	37	obtain	obtain	VERB
fbem-5600	105	38	a	a	DET
fbem-5600	105	39	cubic	cubic	ADJ
fbem-5600	105	40	equation	equation	NOUN
fbem-5600	105	41	for	for	ADP
fbem-5600	105	42	debt	debt	NOUN
fbem-5600	105	43	,	,	PUNCT
fbem-5600	105	44	and	and	CCONJ
fbem-5600	105	45	the	the	DET
fbem-5600	105	46	larger	large	ADJ
fbem-5600	105	47	real	real	ADJ
fbem-5600	105	48	root	root	NOUN
fbem-5600	105	49	obtained	obtain	VERB
fbem-5600	105	50	by	by	ADP
fbem-5600	105	51	solving	solve	VERB
fbem-5600	105	52	this	this	DET
fbem-5600	105	53	equation	equation	NOUN
fbem-5600	105	54	is	be	AUX
fbem-5600	105	55	the	the	DET
fbem-5600	105	56	upper	upper	ADJ
fbem-5600	105	57	limit	limit	NOUN
fbem-5600	105	58	of	of	ADP
fbem-5600	105	59	local	local	ADJ
fbem-5600	105	60	government	government	NOUN
fbem-5600	105	61	debt	debt	NOUN
fbem-5600	105	62	,	,	PUNCT
fbem-5600	105	63	debt	debt	NOUN
fbem-5600	105	64	*	*	PUNCT
fbem-5600	105	65	.	.	PUNCT
fbem-5600	106	1	on	on	ADP
fbem-5600	106	2	this	this	DET
fbem-5600	106	3	basis	basis	NOUN
fbem-5600	106	4	,	,	PUNCT
fbem-5600	106	5	equation	equation	NOUN
fbem-5600	106	6	(	(	PUNCT
fbem-5600	106	7	6	6	NUM
fbem-5600	106	8	)	)	PUNCT
fbem-5600	106	9	can	can	AUX
fbem-5600	106	10	be	be	AUX
fbem-5600	106	11	used	use	VERB
fbem-5600	106	12	to	to	PART
fbem-5600	106	13	obtain	obtain	VERB
fbem-5600	106	14	the	the	DET
fbem-5600	106	15	"	"	PUNCT
fbem-5600	106	16	effective	effective	ADJ
fbem-5600	106	17	fiscal	fiscal	ADJ
fbem-5600	106	18	space	space	NOUN
fbem-5600	106	19	"	"	PUNCT
fbem-5600	106	20	of	of	ADP
fbem-5600	106	21	each	each	DET
fbem-5600	106	22	region	region	NOUN
fbem-5600	106	23	.	.	PUNCT
fbem-5600	107	1	figure	figure	NOUN
fbem-5600	107	2	1	1	NUM
fbem-5600	107	3	shows	show	VERB
fbem-5600	107	4	the	the	DET
fbem-5600	107	5	kernel	kernel	PROPN
fbem-5600	107	6	density	density	NOUN
fbem-5600	107	7	of	of	ADP
fbem-5600	107	8	246	246	NUM
fbem-5600	107	9	prefecture	prefecture	NOUN
fbem-5600	107	10	-	-	PUNCT
fbem-5600	107	11	level	level	NOUN
fbem-5600	107	12	cities	city	NOUN
fbem-5600	107	13	in	in	ADP
fbem-5600	107	14	china	china	PROPN
fbem-5600	107	15	from	from	ADP
fbem-5600	107	16	2015	2015	NUM
fbem-5600	107	17	to	to	ADP
fbem-5600	107	18	2019	2019	NUM
fbem-5600	107	19	,	,	PUNCT
fbem-5600	107	20	which	which	PRON
fbem-5600	107	21	shows	show	VERB
fbem-5600	107	22	that	that	SCONJ
fbem-5600	107	23	the	the	DET
fbem-5600	107	24	fiscal	fiscal	ADJ
fbem-5600	107	25	space	space	NOUN
fbem-5600	107	26	values	value	NOUN
fbem-5600	107	27	of	of	ADP
fbem-5600	107	28	most	most	ADJ
fbem-5600	107	29	regions	region	NOUN
fbem-5600	107	30	are	be	AUX
fbem-5600	107	31	concentrated	concentrate	VERB
fbem-5600	107	32	between	between	ADP
fbem-5600	107	33	0.4	0.4	NUM
fbem-5600	107	34	and	and	CCONJ
fbem-5600	107	35	0.8	0.8	NUM
fbem-5600	107	36	,	,	PUNCT
fbem-5600	107	37	indicating	indicate	VERB
fbem-5600	107	38	that	that	SCONJ
fbem-5600	107	39	most	most	ADJ
fbem-5600	107	40	regions	region	NOUN
fbem-5600	107	41	in	in	ADP
fbem-5600	107	42	china	china	PROPN
fbem-5600	107	43	have	have	VERB
fbem-5600	107	44	high	high	ADJ
fbem-5600	107	45	fiscal	fiscal	ADJ
fbem-5600	107	46	space	space	NOUN
fbem-5600	107	47	.	.	PUNCT
fbem-5600	108	1	the	the	DET
fbem-5600	108	2	higher	high	ADJ
fbem-5600	108	3	fiscal	fiscal	ADJ
fbem-5600	108	4	space	space	NOUN
fbem-5600	108	5	indicates	indicate	VERB
fbem-5600	108	6	that	that	SCONJ
fbem-5600	108	7	there	there	PRON
fbem-5600	108	8	is	be	VERB
fbem-5600	108	9	a	a	DET
fbem-5600	108	10	large	large	ADJ
fbem-5600	108	11	gap	gap	NOUN
fbem-5600	108	12	between	between	ADP
fbem-5600	108	13	the	the	DET
fbem-5600	108	14	actual	actual	ADJ
fbem-5600	108	15	debt	debt	NOUN
fbem-5600	108	16	ratio	ratio	NOUN
fbem-5600	108	17	and	and	CCONJ
fbem-5600	108	18	the	the	DET
fbem-5600	108	19	upper	upper	ADJ
fbem-5600	108	20	debt	debt	NOUN
fbem-5600	108	21	ratio	ratio	NOUN
fbem-5600	108	22	,	,	PUNCT
fbem-5600	108	23	and	and	CCONJ
fbem-5600	108	24	therefore	therefore	ADV
fbem-5600	108	25	local	local	ADJ
fbem-5600	108	26	governments	government	NOUN
fbem-5600	108	27	have	have	VERB
fbem-5600	108	28	the	the	DET
fbem-5600	108	29	realistic	realistic	ADJ
fbem-5600	108	30	conditions	condition	NOUN
fbem-5600	108	31	to	to	PART
fbem-5600	108	32	establish	establish	VERB
fbem-5600	108	33	a	a	DET
fbem-5600	108	34	positive	positive	ADJ
fbem-5600	108	35	fiscal	fiscal	ADJ
fbem-5600	108	36	feedback	feedback	NOUN
fbem-5600	108	37	mechanism	mechanism	NOUN
fbem-5600	108	38	through	through	ADP
fbem-5600	108	39	adjusting	adjust	VERB
fbem-5600	108	40	their	their	PRON
fbem-5600	108	41	fiscal	fiscal	ADJ
fbem-5600	108	42	behaviour	behaviour	NOUN
fbem-5600	108	43	and	and	CCONJ
fbem-5600	108	44	optimising	optimise	VERB
fbem-5600	108	45	the	the	DET
fbem-5600	108	46	improvement	improvement	NOUN
fbem-5600	108	47	of	of	ADP
fbem-5600	108	48	their	their	PRON
fbem-5600	108	49	local	local	ADJ
fbem-5600	108	50	fiscal	fiscal	ADJ
fbem-5600	108	51	situation	situation	NOUN
fbem-5600	108	52	,	,	PUNCT
fbem-5600	108	53	i.e.	i.e.	X
fbem-5600	108	54	local	local	ADJ
fbem-5600	108	55	finances	finance	NOUN
fbem-5600	108	56	are	be	AUX
fbem-5600	108	57	more	more	ADV
fbem-5600	108	58	sustainable	sustainable	ADJ
fbem-5600	108	59	.	.	PUNCT
fbem-5600	109	1	328	328	NUM
fbem-5600	109	2	table	table	NOUN
fbem-5600	109	3	2	2	NUM
fbem-5600	109	4	.	.	PUNCT
fbem-5600	109	5	estimated	estimate	VERB
fbem-5600	109	6	results	result	NOUN
fbem-5600	109	7	of	of	ADP
fbem-5600	109	8	the	the	DET
fbem-5600	109	9	financial	financial	ADJ
fbem-5600	109	10	response	response	NOUN
fbem-5600	109	11	function	function	NOUN
fbem-5600	109	12	explanatory	explanatory	ADJ
fbem-5600	109	13	variables	variable	NOUN
fbem-5600	109	14	explained	explain	VERB
fbem-5600	109	15	variables	variable	NOUN
fbem-5600	109	16	:	:	PUNCT
fbem-5600	109	17	underlying	underlie	VERB
fbem-5600	109	18	surplus	surplus	NOUN
fbem-5600	109	19	ratio	ratio	NOUN
fbem-5600	109	20	(	(	PUNCT
fbem-5600	109	21	1	1	NUM
fbem-5600	109	22	)	)	PUNCT
fbem-5600	109	23	(	(	PUNCT
fbem-5600	109	24	2	2	NUM
fbem-5600	109	25	)	)	PUNCT
fbem-5600	109	26	(	(	PUNCT
fbem-5600	109	27	3	3	X
fbem-5600	109	28	)	)	PUNCT
fbem-5600	109	29	l.bs	l.bs	NOUN
fbem-5600	109	30	-0.3146	-0.3146	NOUN
fbem-5600	109	31	*	*	PUNCT
fbem-5600	109	32	*	*	PUNCT
fbem-5600	109	33	*	*	PUNCT
fbem-5600	109	34	(	(	PUNCT
fbem-5600	109	35	0.0592	0.0592	NUM
fbem-5600	109	36	)	)	PUNCT
fbem-5600	109	37	-0.3851	-0.3851	NOUN
fbem-5600	109	38	*	*	PUNCT
fbem-5600	109	39	*	*	PUNCT
fbem-5600	109	40	*	*	PUNCT
fbem-5600	109	41	(	(	PUNCT
fbem-5600	109	42	0.0863	0.0863	NUM
fbem-5600	109	43	)	)	PUNCT
fbem-5600	109	44	-0.3070	-0.3070	NOUN
fbem-5600	109	45	*	*	PUNCT
fbem-5600	109	46	*	*	PUNCT
fbem-5600	109	47	*	*	PUNCT
fbem-5600	109	48	(	(	PUNCT
fbem-5600	109	49	0.0816	0.0816	NUM
fbem-5600	109	50	)	)	PUNCT
fbem-5600	110	1	debt1	debt1	PROPN
fbem-5600	111	1	0.0022	0.0022	NUM
fbem-5600	111	2	(	(	PUNCT
fbem-5600	111	3	0.0025	0.0025	NUM
fbem-5600	111	4	)	)	PUNCT
fbem-5600	111	5	0.1423	0.1423	NUM
fbem-5600	111	6	*	*	PUNCT
fbem-5600	111	7	*	*	PUNCT
fbem-5600	111	8	(	(	PUNCT
fbem-5600	111	9	0.0710	0.0710	NUM
fbem-5600	111	10	)	)	PUNCT
fbem-5600	111	11	0.4264	0.4264	NUM
fbem-5600	111	12	*	*	PUNCT
fbem-5600	111	13	*	*	PUNCT
fbem-5600	111	14	(	(	PUNCT
fbem-5600	111	15	0.2126	0.2126	NUM
fbem-5600	111	16	)	)	PUNCT
fbem-5600	111	17	debt2	debt2	NOUN
fbem-5600	111	18	-0.2196	-0.2196	NOUN
fbem-5600	111	19	*	*	PUNCT
fbem-5600	112	1	*	*	PUNCT
fbem-5600	112	2	(	(	PUNCT
fbem-5600	112	3	0.0998	0.0998	NUM
fbem-5600	112	4	)	)	PUNCT
fbem-5600	112	5	-1.3073	-1.3073	NOUN
fbem-5600	113	1	*	*	PUNCT
fbem-5600	113	2	*	*	PUNCT
fbem-5600	113	3	(	(	PUNCT
fbem-5600	113	4	0.6436	0.6436	NUM
fbem-5600	113	5	)	)	PUNCT
fbem-5600	113	6	debt3	debt3	NOUN
fbem-5600	114	1	1.0869	1.0869	NUM
fbem-5600	114	2	*	*	SYM
fbem-5600	114	3	*	*	PUNCT
fbem-5600	114	4	(	(	PUNCT
fbem-5600	114	5	0.5291	0.5291	NUM
fbem-5600	114	6	)	)	PUNCT
fbem-5600	114	7	gdprate	gdprate	NOUN
fbem-5600	114	8	-0.0033	-0.0033	PROPN
fbem-5600	114	9	(	(	PUNCT
fbem-5600	114	10	0.0023	0.0023	NUM
fbem-5600	114	11	)	)	PUNCT
fbem-5600	114	12	-0.0427	-0.0427	NOUN
fbem-5600	114	13	*	*	PUNCT
fbem-5600	114	14	*	*	PUNCT
fbem-5600	114	15	(	(	PUNCT
fbem-5600	114	16	0.0204	0.0204	NUM
fbem-5600	114	17	)	)	PUNCT
fbem-5600	114	18	0.1453	0.1453	NUM
fbem-5600	114	19	*	*	PUNCT
fbem-5600	114	20	*	*	PUNCT
fbem-5600	114	21	(	(	PUNCT
fbem-5600	114	22	0.0727	0.0727	NUM
fbem-5600	114	23	)	)	PUNCT
fbem-5600	114	24	open	open	ADJ
fbem-5600	114	25	0.0049	0.0049	NUM
fbem-5600	114	26	(	(	PUNCT
fbem-5600	114	27	0.0448	0.0448	NUM
fbem-5600	114	28	)	)	PUNCT
fbem-5600	114	29	0.2165	0.2165	NUM
fbem-5600	114	30	(	(	PUNCT
fbem-5600	114	31	0.1354	0.1354	NUM
fbem-5600	114	32	)	)	PUNCT
fbem-5600	114	33	0.1457	0.1457	NUM
fbem-5600	114	34	*	*	PUNCT
fbem-5600	114	35	*	*	PUNCT
fbem-5600	114	36	(	(	PUNCT
fbem-5600	114	37	0.0684	0.0684	NUM
fbem-5600	114	38	)	)	PUNCT
fbem-5600	114	39	ins	in	NOUN
fbem-5600	114	40	-0.0521	-0.0521	NOUN
fbem-5600	114	41	(	(	PUNCT
fbem-5600	114	42	0.0403	0.0403	NUM
fbem-5600	114	43	)	)	PUNCT
fbem-5600	114	44	-1.4570	-1.4570	NOUN
fbem-5600	114	45	*	*	PUNCT
fbem-5600	114	46	*	*	PUNCT
fbem-5600	114	47	*	*	PUNCT
fbem-5600	114	48	(	(	PUNCT
fbem-5600	114	49	0.5428	0.5428	NUM
fbem-5600	114	50	)	)	PUNCT
fbem-5600	114	51	0.1177	0.1177	NUM
fbem-5600	114	52	(	(	PUNCT
fbem-5600	114	53	0.1125	0.1125	NUM
fbem-5600	114	54	)	)	PUNCT
fbem-5600	114	55	fe_gap	fe_gap	NOUN
fbem-5600	114	56	1.3478	1.3478	NUM
fbem-5600	114	57	*	*	PUNCT
fbem-5600	114	58	*	*	PUNCT
fbem-5600	114	59	*	*	PUNCT
fbem-5600	114	60	(	(	PUNCT
fbem-5600	114	61	0.3706	0.3706	NUM
fbem-5600	114	62	)	)	PUNCT
fbem-5600	114	63	0.7219	0.7219	NUM
fbem-5600	114	64	*	*	PUNCT
fbem-5600	114	65	(	(	PUNCT
fbem-5600	114	66	0.4084	0.4084	NUM
fbem-5600	114	67	)	)	PUNCT
fbem-5600	114	68	0.1384	0.1384	NUM
fbem-5600	114	69	(	(	PUNCT
fbem-5600	114	70	0.1706	0.1706	NUM
fbem-5600	114	71	)	)	PUNCT
fbem-5600	114	72	yvar	yvar	NOUN
fbem-5600	114	73	0.0715	0.0715	NUM
fbem-5600	114	74	(	(	PUNCT
fbem-5600	114	75	0.0712	0.0712	NUM
fbem-5600	114	76	)	)	PUNCT
fbem-5600	114	77	-1.7348	-1.7348	NOUN
fbem-5600	114	78	*	*	PUNCT
fbem-5600	114	79	*	*	PUNCT
fbem-5600	114	80	*	*	PUNCT
fbem-5600	114	81	(	(	PUNCT
fbem-5600	114	82	0.5808	0.5808	NUM
fbem-5600	114	83	)	)	PUNCT
fbem-5600	114	84	-1.7713	-1.7713	NOUN
fbem-5600	114	85	*	*	PUNCT
fbem-5600	114	86	(	(	PUNCT
fbem-5600	114	87	0.9200	0.9200	NUM
fbem-5600	114	88	)	)	PUNCT
fbem-5600	114	89	_	_	NOUN
fbem-5600	114	90	cons	con	NOUN
fbem-5600	114	91	0.0012	0.0012	NUM
fbem-5600	114	92	*	*	SYM
fbem-5600	114	93	(	(	PUNCT
fbem-5600	114	94	0.0006	0.0006	NUM
fbem-5600	114	95	)	)	PUNCT
fbem-5600	114	96	-0.0014	-0.0014	NOUN
fbem-5600	114	97	(	(	PUNCT
fbem-5600	114	98	0.0037	0.0037	NUM
fbem-5600	114	99	)	)	PUNCT
fbem-5600	114	100	-0.0533	-0.0533	PROPN
fbem-5600	115	1	*	*	PUNCT
fbem-5600	115	2	*	*	PUNCT
fbem-5600	115	3	(	(	PUNCT
fbem-5600	115	4	0.0263	0.0263	NUM
fbem-5600	115	5	)	)	PUNCT
fbem-5600	115	6	n	n	CCONJ
fbem-5600	115	7	2706	2706	NUM
fbem-5600	115	8	2706	2706	NUM
fbem-5600	115	9	2706	2706	NUM
fbem-5600	115	10	ar2	ar2	PROPN
fbem-5600	115	11	0.498	0.498	NUM
fbem-5600	115	12	0.377	0.377	NUM
fbem-5600	115	13	0.107	0.107	NUM
fbem-5600	115	14	sargan	sargan	VERB
fbem-5600	115	15	0.003	0.003	NUM
fbem-5600	115	16	0.664	0.664	NUM
fbem-5600	115	17	0.619	0.619	NUM
fbem-5600	115	18	note	note	NOUN
fbem-5600	115	19	:	:	PUNCT
fbem-5600	115	20	robust	robust	ADJ
fbem-5600	115	21	standard	standard	ADJ
fbem-5600	115	22	errors	error	NOUN
fbem-5600	115	23	in	in	ADP
fbem-5600	115	24	brackets	bracket	NOUN
fbem-5600	115	25	,	,	PUNCT
fbem-5600	115	26	*	*	PUNCT
fbem-5600	115	27	*	*	PUNCT
fbem-5600	115	28	*	*	PUNCT
fbem-5600	115	29	,	,	PUNCT
fbem-5600	115	30	*	*	PUNCT
fbem-5600	115	31	*	*	PUNCT
fbem-5600	115	32	and	and	CCONJ
fbem-5600	115	33	*	*	AUX
fbem-5600	115	34	denote	denote	VERB
fbem-5600	115	35	significant	significant	ADJ
fbem-5600	115	36	at	at	ADP
fbem-5600	115	37	the	the	DET
fbem-5600	115	38	1	1	NUM
fbem-5600	115	39	%	%	NOUN
fbem-5600	115	40	,	,	PUNCT
fbem-5600	115	41	5	5	NUM
fbem-5600	115	42	%	%	NOUN
fbem-5600	115	43	and	and	CCONJ
fbem-5600	115	44	10	10	NUM
fbem-5600	115	45	%	%	NOUN
fbem-5600	115	46	levels	level	NOUN
fbem-5600	115	47	respectively	respectively	ADV
fbem-5600	115	48	.	.	PUNCT
fbem-5600	116	1	debt1	debt1	PROPN
fbem-5600	116	2	is	be	AUX
fbem-5600	116	3	the	the	DET
fbem-5600	116	4	one	one	NUM
fbem-5600	116	5	-	-	PUNCT
fbem-5600	116	6	period	period	NOUN
fbem-5600	116	7	lagged	lag	VERB
fbem-5600	116	8	debt	debt	NOUN
fbem-5600	116	9	,	,	PUNCT
fbem-5600	116	10	debt2	debt2	PROPN
fbem-5600	116	11	is	be	AUX
fbem-5600	116	12	the	the	DET
fbem-5600	116	13	square	square	NOUN
fbem-5600	116	14	of	of	ADP
fbem-5600	116	15	the	the	DET
fbem-5600	116	16	one	one	NUM
fbem-5600	116	17	-	-	PUNCT
fbem-5600	116	18	period	period	NOUN
fbem-5600	116	19	lagged	lag	VERB
fbem-5600	116	20	debt	debt	NOUN
fbem-5600	116	21	and	and	CCONJ
fbem-5600	116	22	debt3	debt3	NOUN
fbem-5600	116	23	is	be	AUX
fbem-5600	116	24	the	the	DET
fbem-5600	116	25	cube	cube	NOUN
fbem-5600	116	26	of	of	ADP
fbem-5600	116	27	the	the	DET
fbem-5600	116	28	one	one	NUM
fbem-5600	116	29	-	-	PUNCT
fbem-5600	116	30	period	period	NOUN
fbem-5600	116	31	lagged	lag	VERB
fbem-5600	116	32	debt	debt	NOUN
fbem-5600	116	33	.	.	PUNCT
fbem-5600	117	1	figure	figure	NOUN
fbem-5600	117	2	1	1	NUM
fbem-5600	117	3	.	.	PUNCT
fbem-5600	117	4	local	local	ADJ
fbem-5600	117	5	fiscal	fiscal	ADJ
fbem-5600	117	6	space	space	NOUN
fbem-5600	117	7	kernel	kernel	NOUN
fbem-5600	117	8	density	density	NOUN
fbem-5600	117	9	distribution	distribution	NOUN
fbem-5600	117	10	map	map	NOUN
fbem-5600	117	11	4	4	NUM
fbem-5600	117	12	.	.	X
fbem-5600	117	13	conclusion	conclusion	VERB
fbem-5600	117	14	this	this	DET
fbem-5600	117	15	paper	paper	NOUN
fbem-5600	117	16	measures	measure	NOUN
fbem-5600	117	17	local	local	ADJ
fbem-5600	117	18	fiscal	fiscal	ADJ
fbem-5600	117	19	sustainability	sustainability	NOUN
fbem-5600	117	20	in	in	ADP
fbem-5600	117	21	china	china	PROPN
fbem-5600	117	22	through	through	ADP
fbem-5600	117	23	panel	panel	NOUN
fbem-5600	117	24	data	datum	NOUN
fbem-5600	117	25	of	of	ADP
fbem-5600	117	26	246	246	NUM
fbem-5600	117	27	prefecture	prefecture	NOUN
fbem-5600	117	28	-	-	PUNCT
fbem-5600	117	29	level	level	NOUN
fbem-5600	117	30	cities	city	NOUN
fbem-5600	117	31	from	from	ADP
fbem-5600	117	32	2008	2008	NUM
fbem-5600	117	33	to	to	ADP
fbem-5600	117	34	2019	2019	NUM
fbem-5600	117	35	,	,	PUNCT
fbem-5600	117	36	firstly	firstly	ADV
fbem-5600	117	37	by	by	ADP
fbem-5600	117	38	elaborating	elaborate	VERB
fbem-5600	117	39	on	on	ADP
fbem-5600	117	40	fiscal	fiscal	ADJ
fbem-5600	117	41	sustainability	sustainability	NOUN
fbem-5600	117	42	at	at	ADP
fbem-5600	117	43	the	the	DET
fbem-5600	117	44	theoretical	theoretical	ADJ
fbem-5600	117	45	level	level	NOUN
fbem-5600	117	46	,	,	PUNCT
fbem-5600	117	47	secondly	secondly	ADV
fbem-5600	117	48	by	by	ADP
fbem-5600	117	49	constructing	construct	VERB
fbem-5600	117	50	a	a	DET
fbem-5600	117	51	fiscal	fiscal	ADJ
fbem-5600	117	52	reflection	reflection	NOUN
fbem-5600	117	53	function	function	NOUN
fbem-5600	117	54	to	to	PART
fbem-5600	117	55	measure	measure	VERB
fbem-5600	117	56	local	local	ADJ
fbem-5600	117	57	fiscal	fiscal	ADJ
fbem-5600	117	58	sustainability	sustainability	NOUN
fbem-5600	117	59	empirically	empirically	ADV
fbem-5600	117	60	,	,	PUNCT
fbem-5600	117	61	and	and	CCONJ
fbem-5600	117	62	finally	finally	ADV
fbem-5600	117	63	by	by	ADP
fbem-5600	117	64	using	use	VERB
fbem-5600	117	65	the	the	DET
fbem-5600	117	66	fiscal	fiscal	ADJ
fbem-5600	117	67	expenditure	expenditure	NOUN
fbem-5600	117	68	efficiency	efficiency	NOUN
fbem-5600	117	69	value	value	NOUN
fbem-5600	117	70	fe	fe	NOUN
fbem-5600	117	71	calculated	calculate	VERB
fbem-5600	117	72	by	by	ADP
fbem-5600	117	73	the	the	DET
fbem-5600	117	74	dea	dea	PROPN
fbem-5600	117	75	-	-	PUNCT
fbem-5600	117	76	malmquist	malmquist	PROPN
fbem-5600	117	77	index	index	NOUN
fbem-5600	117	78	method	method	NOUN
fbem-5600	117	79	,	,	PUNCT
fbem-5600	117	80	with	with	ADP
fbem-5600	117	81	the	the	DET
fbem-5600	117	82	help	help	NOUN
fbem-5600	117	83	of	of	ADP
fbem-5600	117	84	fe	fe	X
fbem-5600	118	1	the	the	DET
fbem-5600	118	2	results	result	NOUN
fbem-5600	118	3	show	show	VERB
fbem-5600	118	4	that	that	SCONJ
fbem-5600	118	5	most	most	ADJ
fbem-5600	118	6	of	of	ADP
fbem-5600	118	7	the	the	DET
fbem-5600	118	8	local	local	ADJ
fbem-5600	118	9	governments	government	NOUN
fbem-5600	118	10	in	in	ADP
fbem-5600	118	11	china	china	PROPN
fbem-5600	118	12	have	have	VERB
fbem-5600	118	13	a	a	DET
fbem-5600	118	14	large	large	ADJ
fbem-5600	118	15	fiscal	fiscal	ADJ
fbem-5600	118	16	space	space	NOUN
fbem-5600	118	17	.	.	PUNCT
fbem-5600	119	1	the	the	DET
fbem-5600	119	2	results	result	NOUN
fbem-5600	119	3	show	show	VERB
fbem-5600	119	4	that	that	SCONJ
fbem-5600	119	5	most	most	ADJ
fbem-5600	119	6	regions	region	NOUN
fbem-5600	119	7	in	in	ADP
fbem-5600	119	8	china	china	PROPN
fbem-5600	119	9	have	have	VERB
fbem-5600	119	10	a	a	DET
fbem-5600	119	11	high	high	ADJ
fbem-5600	119	12	fiscal	fiscal	ADJ
fbem-5600	119	13	space	space	NOUN
fbem-5600	119	14	.	.	PUNCT
fbem-5600	120	1	the	the	DET
fbem-5600	120	2	high	high	ADJ
fbem-5600	120	3	fiscal	fiscal	ADJ
fbem-5600	120	4	space	space	NOUN
fbem-5600	120	5	indicates	indicate	VERB
fbem-5600	120	6	that	that	SCONJ
fbem-5600	120	7	there	there	PRON
fbem-5600	120	8	is	be	VERB
fbem-5600	120	9	a	a	DET
fbem-5600	120	10	large	large	ADJ
fbem-5600	120	11	gap	gap	NOUN
fbem-5600	120	12	between	between	ADP
fbem-5600	120	13	the	the	DET
fbem-5600	120	14	actual	actual	ADJ
fbem-5600	120	15	debt	debt	NOUN
fbem-5600	120	16	ratio	ratio	NOUN
fbem-5600	120	17	and	and	CCONJ
fbem-5600	120	18	the	the	DET
fbem-5600	120	19	debt	debt	NOUN
fbem-5600	120	20	ceiling	ceiling	NOUN
fbem-5600	120	21	ratio	ratio	NOUN
fbem-5600	120	22	,	,	PUNCT
fbem-5600	120	23	and	and	CCONJ
fbem-5600	120	24	therefore	therefore	ADV
fbem-5600	120	25	local	local	ADJ
fbem-5600	120	26	governments	government	NOUN
fbem-5600	120	27	have	have	VERB
fbem-5600	120	28	the	the	DET
fbem-5600	120	29	realistic	realistic	ADJ
fbem-5600	120	30	conditions	condition	NOUN
fbem-5600	120	31	to	to	PART
fbem-5600	120	32	establish	establish	VERB
fbem-5600	120	33	a	a	DET
fbem-5600	120	34	positive	positive	ADJ
fbem-5600	120	35	fiscal	fiscal	ADJ
fbem-5600	120	36	feedback	feedback	NOUN
fbem-5600	120	37	mechanism	mechanism	NOUN
fbem-5600	120	38	through	through	ADP
fbem-5600	120	39	adjusting	adjust	VERB
fbem-5600	120	40	their	their	PRON
fbem-5600	120	41	fiscal	fiscal	ADJ
fbem-5600	120	42	behaviour	behaviour	NOUN
fbem-5600	120	43	and	and	CCONJ
fbem-5600	120	44	optimising	optimise	VERB
fbem-5600	120	45	the	the	DET
fbem-5600	120	46	local	local	ADJ
fbem-5600	120	47	fiscal	fiscal	ADJ
fbem-5600	120	48	situation	situation	NOUN
fbem-5600	120	49	,	,	PUNCT
fbem-5600	120	50	i.e.	i.e.	X
fbem-5600	120	51	local	local	ADJ
fbem-5600	120	52	finance	finance	NOUN
fbem-5600	120	53	is	be	AUX
fbem-5600	120	54	more	more	ADV
fbem-5600	120	55	sustainable	sustainable	ADJ
fbem-5600	120	56	.	.	PUNCT
fbem-5600	121	1	the	the	DET
fbem-5600	121	2	sustainability	sustainability	NOUN
fbem-5600	121	3	of	of	ADP
fbem-5600	121	4	local	local	ADJ
fbem-5600	121	5	finances	finance	NOUN
fbem-5600	121	6	is	be	AUX
fbem-5600	121	7	the	the	DET
fbem-5600	121	8	cornerstone	cornerstone	NOUN
fbem-5600	121	9	of	of	ADP
fbem-5600	121	10	the	the	DET
fbem-5600	121	11	sustainable	sustainable	ADJ
fbem-5600	121	12	and	and	CCONJ
fbem-5600	121	13	healthy	healthy	ADJ
fbem-5600	121	14	development	development	NOUN
fbem-5600	121	15	of	of	ADP
fbem-5600	121	16	the	the	DET
fbem-5600	121	17	local	local	ADJ
fbem-5600	121	18	economy	economy	NOUN
fbem-5600	121	19	,	,	PUNCT
fbem-5600	121	20	and	and	CCONJ
fbem-5600	121	21	the	the	DET
fbem-5600	121	22	sustainability	sustainability	NOUN
fbem-5600	121	23	of	of	ADP
fbem-5600	121	24	finances	finance	NOUN
fbem-5600	121	25	will	will	AUX
fbem-5600	121	26	directly	directly	ADV
fbem-5600	121	27	contribute	contribute	VERB
fbem-5600	121	28	to	to	ADP
fbem-5600	121	29	the	the	DET
fbem-5600	121	30	sustainable	sustainable	ADJ
fbem-5600	121	31	and	and	CCONJ
fbem-5600	121	32	healthy	healthy	ADJ
fbem-5600	121	33	development	development	NOUN
fbem-5600	121	34	of	of	ADP
fbem-5600	121	35	the	the	DET
fbem-5600	121	36	regional	regional	ADJ
fbem-5600	121	37	economy	economy	NOUN
fbem-5600	121	38	.	.	PUNCT
fbem-5600	122	1	similarly	similarly	ADV
fbem-5600	122	2	,	,	PUNCT
fbem-5600	122	3	the	the	DET
fbem-5600	122	4	development	development	NOUN
fbem-5600	122	5	of	of	ADP
fbem-5600	122	6	the	the	DET
fbem-5600	122	7	local	local	ADJ
fbem-5600	122	8	economy	economy	NOUN
fbem-5600	122	9	can	can	AUX
fbem-5600	122	10	not	not	PART
fbem-5600	122	11	be	be	AUX
fbem-5600	122	12	achieved	achieve	VERB
fbem-5600	122	13	without	without	ADP
fbem-5600	122	14	the	the	DET
fbem-5600	122	15	support	support	NOUN
fbem-5600	122	16	of	of	ADP
fbem-5600	122	17	local	local	ADJ
fbem-5600	122	18	finances	finance	NOUN
fbem-5600	122	19	,	,	PUNCT
fbem-5600	122	20	and	and	CCONJ
fbem-5600	122	21	the	the	DET
fbem-5600	122	22	livelihoods	livelihood	NOUN
fbem-5600	122	23	of	of	ADP
fbem-5600	122	24	residents	resident	NOUN
fbem-5600	122	25	are	be	AUX
fbem-5600	122	26	also	also	ADV
fbem-5600	122	27	closely	closely	ADV
fbem-5600	122	28	related	relate	VERB
fbem-5600	122	29	to	to	ADP
fbem-5600	122	30	local	local	ADJ
fbem-5600	122	31	329	329	NUM
fbem-5600	122	32	finances	finance	NOUN
fbem-5600	122	33	.	.	PUNCT
fbem-5600	123	1	only	only	ADV
fbem-5600	123	2	fiscal	fiscal	ADJ
fbem-5600	123	3	sustainability	sustainability	NOUN
fbem-5600	123	4	can	can	AUX
fbem-5600	123	5	play	play	VERB
fbem-5600	123	6	a	a	DET
fbem-5600	123	7	significant	significant	ADJ
fbem-5600	123	8	role	role	NOUN
fbem-5600	123	9	in	in	ADP
fbem-5600	123	10	resource	resource	NOUN
fbem-5600	123	11	allocation	allocation	NOUN
fbem-5600	123	12	,	,	PUNCT
fbem-5600	123	13	economic	economic	ADJ
fbem-5600	123	14	development	development	NOUN
fbem-5600	123	15	and	and	CCONJ
fbem-5600	123	16	improving	improve	VERB
fbem-5600	123	17	people	people	NOUN
fbem-5600	123	18	's	's	PART
fbem-5600	123	19	livelihood	livelihood	NOUN
fbem-5600	123	20	.	.	PUNCT
fbem-5600	124	1	in	in	ADP
fbem-5600	124	2	order	order	NOUN
fbem-5600	124	3	to	to	PART
fbem-5600	124	4	further	far	ADV
fbem-5600	124	5	promote	promote	VERB
fbem-5600	124	6	the	the	DET
fbem-5600	124	7	sustainability	sustainability	NOUN
fbem-5600	124	8	of	of	ADP
fbem-5600	124	9	local	local	ADJ
fbem-5600	124	10	finances	finance	NOUN
fbem-5600	124	11	,	,	PUNCT
fbem-5600	124	12	this	this	DET
fbem-5600	124	13	paper	paper	NOUN
fbem-5600	124	14	makes	make	VERB
fbem-5600	124	15	the	the	DET
fbem-5600	124	16	following	follow	VERB
fbem-5600	124	17	recommendations	recommendation	NOUN
fbem-5600	124	18	:	:	PUNCT
fbem-5600	124	19	first	first	X
fbem-5600	124	20	,	,	PUNCT
fbem-5600	124	21	fiscal	fiscal	ADJ
fbem-5600	124	22	management	management	NOUN
fbem-5600	124	23	should	should	AUX
fbem-5600	124	24	be	be	AUX
fbem-5600	124	25	strengthened	strengthen	VERB
fbem-5600	124	26	to	to	PART
fbem-5600	124	27	improve	improve	VERB
fbem-5600	124	28	the	the	DET
fbem-5600	124	29	fiscal	fiscal	ADJ
fbem-5600	124	30	management	management	NOUN
fbem-5600	124	31	system	system	NOUN
fbem-5600	124	32	.	.	PUNCT
fbem-5600	125	1	sustainable	sustainable	ADJ
fbem-5600	125	2	development	development	NOUN
fbem-5600	125	3	means	mean	VERB
fbem-5600	125	4	focusing	focus	VERB
fbem-5600	125	5	on	on	ADP
fbem-5600	125	6	longer	long	ADJ
fbem-5600	125	7	-	-	PUNCT
fbem-5600	125	8	term	term	NOUN
fbem-5600	125	9	development	development	NOUN
fbem-5600	125	10	issues	issue	NOUN
fbem-5600	125	11	and	and	CCONJ
fbem-5600	125	12	ensuring	ensure	VERB
fbem-5600	125	13	a	a	DET
fbem-5600	125	14	better	well	ADJ
fbem-5600	125	15	fiscal	fiscal	ADJ
fbem-5600	125	16	management	management	NOUN
fbem-5600	125	17	system	system	NOUN
fbem-5600	125	18	.	.	PUNCT
fbem-5600	126	1	fiscal	fiscal	ADJ
fbem-5600	126	2	management	management	NOUN
fbem-5600	126	3	should	should	AUX
fbem-5600	126	4	focus	focus	VERB
fbem-5600	126	5	on	on	ADP
fbem-5600	126	6	local	local	ADJ
fbem-5600	126	7	government	government	NOUN
fbem-5600	126	8	debt	debt	NOUN
fbem-5600	126	9	management	management	NOUN
fbem-5600	126	10	and	and	CCONJ
fbem-5600	126	11	government	government	NOUN
fbem-5600	126	12	financial	financial	ADJ
fbem-5600	126	13	transparency	transparency	NOUN
fbem-5600	126	14	management	management	NOUN
fbem-5600	126	15	.	.	PUNCT
fbem-5600	127	1	firstly	firstly	ADV
fbem-5600	127	2	,	,	PUNCT
fbem-5600	127	3	control	control	VERB
fbem-5600	127	4	the	the	DET
fbem-5600	127	5	scale	scale	NOUN
fbem-5600	127	6	of	of	ADP
fbem-5600	127	7	local	local	ADJ
fbem-5600	127	8	government	government	NOUN
fbem-5600	127	9	debt	debt	NOUN
fbem-5600	127	10	issuance	issuance	NOUN
fbem-5600	127	11	,	,	PUNCT
fbem-5600	127	12	the	the	DET
fbem-5600	127	13	larger	large	ADJ
fbem-5600	127	14	scale	scale	NOUN
fbem-5600	127	15	of	of	ADP
fbem-5600	127	16	local	local	ADJ
fbem-5600	127	17	government	government	NOUN
fbem-5600	127	18	debt	debt	NOUN
fbem-5600	127	19	will	will	AUX
fbem-5600	127	20	inevitably	inevitably	ADV
fbem-5600	127	21	result	result	VERB
fbem-5600	127	22	in	in	ADP
fbem-5600	127	23	unsustainable	unsustainable	ADJ
fbem-5600	127	24	local	local	ADJ
fbem-5600	127	25	government	government	NOUN
fbem-5600	127	26	financial	financial	ADJ
fbem-5600	127	27	development	development	NOUN
fbem-5600	127	28	;	;	PUNCT
fbem-5600	127	29	secondly	secondly	ADV
fbem-5600	127	30	,	,	PUNCT
fbem-5600	127	31	focus	focus	VERB
fbem-5600	127	32	on	on	ADP
fbem-5600	127	33	the	the	DET
fbem-5600	127	34	management	management	NOUN
fbem-5600	127	35	of	of	ADP
fbem-5600	127	36	provinces	province	NOUN
fbem-5600	127	37	with	with	ADP
fbem-5600	127	38	larger	large	ADJ
fbem-5600	127	39	scale	scale	NOUN
fbem-5600	127	40	debt	debt	NOUN
fbem-5600	127	41	to	to	PART
fbem-5600	127	42	prevent	prevent	VERB
fbem-5600	127	43	and	and	CCONJ
fbem-5600	127	44	resolve	resolve	VERB
fbem-5600	127	45	debt	debt	NOUN
fbem-5600	127	46	risks	risk	NOUN
fbem-5600	127	47	;	;	PUNCT
fbem-5600	127	48	then	then	ADV
fbem-5600	127	49	,	,	PUNCT
fbem-5600	127	50	focus	focus	VERB
fbem-5600	127	51	on	on	ADP
fbem-5600	127	52	creating	create	VERB
fbem-5600	127	53	financial	financial	ADJ
fbem-5600	127	54	transparency	transparency	NOUN
fbem-5600	127	55	,	,	PUNCT
fbem-5600	127	56	make	make	VERB
fbem-5600	127	57	all	all	DET
fbem-5600	127	58	budget	budget	NOUN
fbem-5600	127	59	arrangements	arrangement	NOUN
fbem-5600	127	60	open	open	ADJ
fbem-5600	127	61	and	and	CCONJ
fbem-5600	127	62	transparent	transparent	ADJ
fbem-5600	127	63	,	,	PUNCT
fbem-5600	127	64	and	and	CCONJ
fbem-5600	127	65	guide	guide	VERB
fbem-5600	127	66	the	the	DET
fbem-5600	127	67	public	public	NOUN
fbem-5600	127	68	to	to	PART
fbem-5600	127	69	participate	participate	VERB
fbem-5600	127	70	in	in	ADP
fbem-5600	127	71	the	the	DET
fbem-5600	127	72	preparation	preparation	NOUN
fbem-5600	127	73	and	and	CCONJ
fbem-5600	127	74	supervision	supervision	NOUN
fbem-5600	127	75	.	.	PUNCT
fbem-5600	128	1	finally	finally	ADV
fbem-5600	128	2	,	,	PUNCT
fbem-5600	128	3	smooth	smooth	VERB
fbem-5600	128	4	the	the	DET
fbem-5600	128	5	information	information	NOUN
fbem-5600	128	6	sharing	sharing	NOUN
fbem-5600	128	7	mechanism	mechanism	NOUN
fbem-5600	128	8	.	.	PUNCT
fbem-5600	129	1	in	in	ADP
fbem-5600	129	2	the	the	DET
fbem-5600	129	3	digital	digital	ADJ
fbem-5600	129	4	era	era	NOUN
fbem-5600	129	5	,	,	PUNCT
fbem-5600	129	6	it	it	PRON
fbem-5600	129	7	is	be	AUX
fbem-5600	129	8	necessary	necessary	ADJ
fbem-5600	129	9	to	to	PART
fbem-5600	129	10	strengthen	strengthen	VERB
fbem-5600	129	11	more	more	ADJ
fbem-5600	129	12	the	the	DET
fbem-5600	129	13	interconnection	interconnection	NOUN
fbem-5600	129	14	between	between	ADP
fbem-5600	129	15	government	government	NOUN
fbem-5600	129	16	departments	department	NOUN
fbem-5600	129	17	to	to	PART
fbem-5600	129	18	improve	improve	VERB
fbem-5600	129	19	the	the	DET
fbem-5600	129	20	efficiency	efficiency	NOUN
fbem-5600	129	21	of	of	ADP
fbem-5600	129	22	fiscal	fiscal	ADJ
fbem-5600	129	23	operations	operation	NOUN
fbem-5600	129	24	.	.	PUNCT
fbem-5600	130	1	it	it	PRON
fbem-5600	130	2	is	be	AUX
fbem-5600	130	3	even	even	ADV
fbem-5600	130	4	more	more	ADV
fbem-5600	130	5	important	important	ADJ
fbem-5600	130	6	to	to	PART
fbem-5600	130	7	strengthen	strengthen	VERB
fbem-5600	130	8	the	the	DET
fbem-5600	130	9	feedback	feedback	NOUN
fbem-5600	130	10	mechanism	mechanism	NOUN
fbem-5600	130	11	on	on	ADP
fbem-5600	130	12	the	the	DET
fbem-5600	130	13	effects	effect	NOUN
fbem-5600	130	14	of	of	ADP
fbem-5600	130	15	fiscal	fiscal	ADJ
fbem-5600	130	16	policies	policy	NOUN
fbem-5600	130	17	,	,	PUNCT
fbem-5600	130	18	so	so	SCONJ
fbem-5600	130	19	as	as	SCONJ
fbem-5600	130	20	to	to	PART
fbem-5600	130	21	quickly	quickly	ADV
fbem-5600	130	22	understand	understand	VERB
fbem-5600	130	23	the	the	DET
fbem-5600	130	24	effects	effect	NOUN
fbem-5600	130	25	of	of	ADP
fbem-5600	130	26	policies	policy	NOUN
fbem-5600	130	27	and	and	CCONJ
fbem-5600	130	28	respond	respond	VERB
fbem-5600	130	29	to	to	ADP
fbem-5600	130	30	various	various	ADJ
fbem-5600	130	31	unexpected	unexpected	ADJ
fbem-5600	130	32	situations	situation	NOUN
fbem-5600	130	33	.	.	PUNCT
fbem-5600	131	1	secondly	secondly	ADV
fbem-5600	131	2	,	,	PUNCT
fbem-5600	131	3	to	to	PART
fbem-5600	131	4	achieve	achieve	VERB
fbem-5600	131	5	performance	performance	NOUN
fbem-5600	131	6	management	management	NOUN
fbem-5600	131	7	and	and	CCONJ
fbem-5600	131	8	improve	improve	VERB
fbem-5600	131	9	the	the	DET
fbem-5600	131	10	efficiency	efficiency	NOUN
fbem-5600	131	11	of	of	ADP
fbem-5600	131	12	the	the	DET
fbem-5600	131	13	use	use	NOUN
fbem-5600	131	14	of	of	ADP
fbem-5600	131	15	debt	debt	NOUN
fbem-5600	131	16	funds	fund	NOUN
fbem-5600	131	17	.	.	PUNCT
fbem-5600	132	1	in	in	ADP
fbem-5600	132	2	the	the	DET
fbem-5600	132	3	process	process	NOUN
fbem-5600	132	4	of	of	ADP
fbem-5600	132	5	debt	debt	NOUN
fbem-5600	132	6	fund	fund	NOUN
fbem-5600	132	7	management	management	NOUN
fbem-5600	132	8	,	,	PUNCT
fbem-5600	132	9	we	we	PRON
fbem-5600	132	10	should	should	AUX
fbem-5600	132	11	actively	actively	ADV
fbem-5600	132	12	adjust	adjust	VERB
fbem-5600	132	13	the	the	DET
fbem-5600	132	14	structure	structure	NOUN
fbem-5600	132	15	of	of	ADP
fbem-5600	132	16	fiscal	fiscal	ADJ
fbem-5600	132	17	expenditure	expenditure	NOUN
fbem-5600	132	18	,	,	PUNCT
fbem-5600	132	19	ensure	ensure	VERB
fbem-5600	132	20	the	the	DET
fbem-5600	132	21	performance	performance	NOUN
fbem-5600	132	22	of	of	ADP
fbem-5600	132	23	expenditure	expenditure	NOUN
fbem-5600	132	24	,	,	PUNCT
fbem-5600	132	25	improve	improve	VERB
fbem-5600	132	26	the	the	DET
fbem-5600	132	27	fund	fund	NOUN
fbem-5600	132	28	management	management	NOUN
fbem-5600	132	29	system	system	NOUN
fbem-5600	132	30	and	and	CCONJ
fbem-5600	132	31	enhance	enhance	VERB
fbem-5600	132	32	the	the	DET
fbem-5600	132	33	ability	ability	NOUN
fbem-5600	132	34	of	of	ADP
fbem-5600	132	35	fund	fund	NOUN
fbem-5600	132	36	investment	investment	NOUN
fbem-5600	132	37	management	management	NOUN
fbem-5600	132	38	.	.	PUNCT
fbem-5600	133	1	in	in	ADP
fbem-5600	133	2	the	the	DET
fbem-5600	133	3	process	process	NOUN
fbem-5600	133	4	of	of	ADP
fbem-5600	133	5	debt	debt	NOUN
fbem-5600	133	6	fund	fund	NOUN
fbem-5600	133	7	allocation	allocation	NOUN
fbem-5600	133	8	and	and	CCONJ
fbem-5600	133	9	management	management	NOUN
fbem-5600	133	10	,	,	PUNCT
fbem-5600	133	11	we	we	PRON
fbem-5600	133	12	should	should	AUX
fbem-5600	133	13	actively	actively	ADV
fbem-5600	133	14	focus	focus	VERB
fbem-5600	133	15	on	on	ADP
fbem-5600	133	16	the	the	DET
fbem-5600	133	17	spillover	spillover	NOUN
fbem-5600	133	18	of	of	ADP
fbem-5600	133	19	investment	investment	NOUN
fbem-5600	133	20	structure	structure	NOUN
fbem-5600	133	21	on	on	ADP
fbem-5600	133	22	economic	economic	ADJ
fbem-5600	133	23	development	development	NOUN
fbem-5600	133	24	,	,	PUNCT
fbem-5600	133	25	establish	establish	VERB
fbem-5600	133	26	an	an	DET
fbem-5600	133	27	investment	investment	NOUN
fbem-5600	133	28	performance	performance	NOUN
fbem-5600	133	29	assessment	assessment	NOUN
fbem-5600	133	30	mechanism	mechanism	NOUN
fbem-5600	133	31	,	,	PUNCT
fbem-5600	133	32	increase	increase	VERB
fbem-5600	133	33	the	the	DET
fbem-5600	133	34	proportion	proportion	NOUN
fbem-5600	133	35	of	of	ADP
fbem-5600	133	36	investment	investment	NOUN
fbem-5600	133	37	in	in	ADP
fbem-5600	133	38	industries	industry	NOUN
fbem-5600	133	39	with	with	ADP
fbem-5600	133	40	long	long	ADJ
fbem-5600	133	41	-	-	PUNCT
fbem-5600	133	42	term	term	NOUN
fbem-5600	133	43	performance	performance	NOUN
fbem-5600	133	44	and	and	CCONJ
fbem-5600	133	45	lasting	last	VERB
fbem-5600	133	46	development	development	NOUN
fbem-5600	133	47	,	,	PUNCT
fbem-5600	133	48	such	such	ADJ
fbem-5600	133	49	as	as	ADP
fbem-5600	133	50	technological	technological	ADJ
fbem-5600	133	51	innovation	innovation	NOUN
fbem-5600	133	52	and	and	CCONJ
fbem-5600	133	53	health	health	NOUN
fbem-5600	133	54	care	care	NOUN
fbem-5600	133	55	,	,	PUNCT
fbem-5600	133	56	and	and	CCONJ
fbem-5600	133	57	give	give	VERB
fbem-5600	133	58	full	full	ADJ
fbem-5600	133	59	play	play	NOUN
fbem-5600	133	60	to	to	ADP
fbem-5600	133	61	the	the	DET
fbem-5600	133	62	role	role	NOUN
fbem-5600	133	63	of	of	ADP
fbem-5600	133	64	investment	investment	NOUN
fbem-5600	133	65	structure	structure	NOUN
fbem-5600	133	66	adjustment	adjustment	NOUN
fbem-5600	133	67	in	in	ADP
fbem-5600	133	68	promoting	promote	VERB
fbem-5600	133	69	economic	economic	ADJ
fbem-5600	133	70	development	development	NOUN
fbem-5600	133	71	and	and	CCONJ
fbem-5600	133	72	influence	influence	NOUN
fbem-5600	133	73	on	on	ADP
fbem-5600	133	74	industrial	industrial	ADJ
fbem-5600	133	75	structure	structure	NOUN
fbem-5600	133	76	adjustment	adjustment	NOUN
fbem-5600	133	77	.	.	PUNCT
fbem-5600	134	1	third	third	ADV
fbem-5600	134	2	,	,	PUNCT
fbem-5600	134	3	promote	promote	VERB
fbem-5600	134	4	the	the	DET
fbem-5600	134	5	transformation	transformation	NOUN
fbem-5600	134	6	and	and	CCONJ
fbem-5600	134	7	upgrading	upgrading	NOUN
fbem-5600	134	8	of	of	ADP
fbem-5600	134	9	industrial	industrial	ADJ
fbem-5600	134	10	structure	structure	NOUN
fbem-5600	134	11	to	to	PART
fbem-5600	134	12	match	match	VERB
fbem-5600	134	13	the	the	DET
fbem-5600	134	14	resource	resource	NOUN
fbem-5600	134	15	endowment	endowment	NOUN
fbem-5600	134	16	and	and	CCONJ
fbem-5600	134	17	people	people	NOUN
fbem-5600	134	18	's	's	PART
fbem-5600	134	19	needs	need	NOUN
fbem-5600	134	20	.	.	PUNCT
fbem-5600	135	1	the	the	DET
fbem-5600	135	2	transformation	transformation	NOUN
fbem-5600	135	3	and	and	CCONJ
fbem-5600	135	4	upgrading	upgrading	NOUN
fbem-5600	135	5	of	of	ADP
fbem-5600	135	6	the	the	DET
fbem-5600	135	7	industrial	industrial	ADJ
fbem-5600	135	8	structure	structure	NOUN
fbem-5600	135	9	should	should	AUX
fbem-5600	135	10	combine	combine	VERB
fbem-5600	135	11	the	the	DET
fbem-5600	135	12	advantages	advantage	NOUN
fbem-5600	135	13	of	of	ADP
fbem-5600	135	14	local	local	ADJ
fbem-5600	135	15	natural	natural	ADJ
fbem-5600	135	16	resource	resource	NOUN
fbem-5600	135	17	endowment	endowment	NOUN
fbem-5600	135	18	with	with	ADP
fbem-5600	135	19	the	the	DET
fbem-5600	135	20	objective	objective	ADJ
fbem-5600	135	21	requirements	requirement	NOUN
fbem-5600	135	22	for	for	ADP
fbem-5600	135	23	the	the	DET
fbem-5600	135	24	development	development	NOUN
fbem-5600	135	25	of	of	ADP
fbem-5600	135	26	special	special	ADJ
fbem-5600	135	27	industries	industry	NOUN
fbem-5600	135	28	,	,	PUNCT
fbem-5600	135	29	so	so	SCONJ
fbem-5600	135	30	as	as	SCONJ
fbem-5600	135	31	to	to	PART
fbem-5600	135	32	achieve	achieve	VERB
fbem-5600	135	33	the	the	DET
fbem-5600	135	34	development	development	NOUN
fbem-5600	135	35	of	of	ADP
fbem-5600	135	36	disadvantaged	disadvantaged	ADJ
fbem-5600	135	37	industries	industry	NOUN
fbem-5600	135	38	driven	drive	VERB
fbem-5600	135	39	by	by	ADP
fbem-5600	135	40	advantageous	advantageous	ADJ
fbem-5600	135	41	industries	industry	NOUN
fbem-5600	135	42	.	.	PUNCT
fbem-5600	136	1	at	at	ADP
fbem-5600	136	2	the	the	DET
fbem-5600	136	3	same	same	ADJ
fbem-5600	136	4	time	time	NOUN
fbem-5600	136	5	,	,	PUNCT
fbem-5600	136	6	we	we	PRON
fbem-5600	136	7	should	should	AUX
fbem-5600	136	8	also	also	ADV
fbem-5600	136	9	actively	actively	ADV
fbem-5600	136	10	guide	guide	VERB
fbem-5600	136	11	the	the	DET
fbem-5600	136	12	industrial	industrial	ADJ
fbem-5600	136	13	structure	structure	NOUN
fbem-5600	136	14	to	to	PART
fbem-5600	136	15	match	match	VERB
fbem-5600	136	16	the	the	DET
fbem-5600	136	17	structure	structure	NOUN
fbem-5600	136	18	of	of	ADP
fbem-5600	136	19	regional	regional	ADJ
fbem-5600	136	20	resource	resource	NOUN
fbem-5600	136	21	endowments	endowment	NOUN
fbem-5600	136	22	and	and	CCONJ
fbem-5600	136	23	the	the	DET
fbem-5600	136	24	actual	actual	ADJ
fbem-5600	136	25	needs	need	NOUN
fbem-5600	136	26	of	of	ADP
fbem-5600	136	27	residents	resident	NOUN
fbem-5600	136	28	,	,	PUNCT
fbem-5600	136	29	so	so	SCONJ
fbem-5600	136	30	as	as	SCONJ
fbem-5600	136	31	to	to	PART
fbem-5600	136	32	avoid	avoid	VERB
fbem-5600	136	33	the	the	DET
fbem-5600	136	34	development	development	NOUN
fbem-5600	136	35	of	of	ADP
fbem-5600	136	36	some	some	DET
fbem-5600	136	37	advantageous	advantageous	ADJ
fbem-5600	136	38	industries	industry	NOUN
fbem-5600	136	39	being	be	AUX
fbem-5600	136	40	disconnected	disconnect	VERB
fbem-5600	136	41	from	from	ADP
fbem-5600	136	42	the	the	DET
fbem-5600	136	43	actual	actual	ADJ
fbem-5600	136	44	local	local	ADJ
fbem-5600	136	45	needs	need	NOUN
fbem-5600	136	46	and	and	CCONJ
fbem-5600	136	47	to	to	PART
fbem-5600	136	48	avoid	avoid	VERB
fbem-5600	136	49	the	the	DET
fbem-5600	136	50	negative	negative	ADJ
fbem-5600	136	51	effects	effect	NOUN
fbem-5600	136	52	brought	bring	VERB
fbem-5600	136	53	about	about	ADP
fbem-5600	136	54	by	by	ADP
fbem-5600	136	55	"	"	PUNCT
fbem-5600	136	56	pulling	pull	VERB
fbem-5600	136	57	up	up	ADP
fbem-5600	136	58	seedlings	seedling	NOUN
fbem-5600	136	59	to	to	PART
fbem-5600	136	60	help	help	VERB
fbem-5600	136	61	them	they	PRON
fbem-5600	136	62	grow	grow	VERB
fbem-5600	136	63	"	"	PUNCT
fbem-5600	136	64	.	.	PUNCT
fbem-5600	137	1	acknowledgment	acknowledgment	NOUN
fbem-5600	137	2	periodic	periodic	ADJ
fbem-5600	137	3	research	research	NOUN
fbem-5600	137	4	results	result	NOUN
fbem-5600	137	5	of	of	ADP
fbem-5600	137	6	postgraduate	postgraduate	ADJ
fbem-5600	137	7	research	research	NOUN
fbem-5600	137	8	innovation	innovation	NOUN
fbem-5600	137	9	fund	fund	NOUN
fbem-5600	137	10	projects	project	NOUN
fbem-5600	137	11	of	of	ADP
fbem-5600	137	12	anhui	anhui	PROPN
fbem-5600	137	13	university	university	PROPN
fbem-5600	137	14	of	of	ADP
fbem-5600	137	15	finance	finance	NOUN
fbem-5600	137	16	and	and	CCONJ
fbem-5600	137	17	economics	economic	NOUN
fbem-5600	137	18	“	"	PUNCT
fbem-5600	137	19	theoretical	theoretical	ADJ
fbem-5600	137	20	interpretation	interpretation	NOUN
fbem-5600	137	21	,	,	PUNCT
fbem-5600	137	22	realization	realization	NOUN
fbem-5600	137	23	path	path	NOUN
fbem-5600	137	24	and	and	CCONJ
fbem-5600	137	25	effect	effect	VERB
fbem-5600	137	26	assessment	assessment	NOUN
fbem-5600	137	27	of	of	ADP
fbem-5600	137	28	transfer	transfer	NOUN
fbem-5600	137	29	payments	payment	NOUN
fbem-5600	137	30	affecting	affect	VERB
fbem-5600	137	31	coordinated	coordinate	VERB
fbem-5600	137	32	regional	regional	ADJ
fbem-5600	137	33	development	development	NOUN
fbem-5600	137	34	”	"	PUNCT
fbem-5600	137	35	(	(	PUNCT
fbem-5600	137	36	project	project	NOUN
fbem-5600	137	37	no.:acyc2021007	no.:acyc2021007	VERB
fbem-5600	137	38	)	)	PUNCT
fbem-5600	137	39	.	.	PUNCT
fbem-5600	138	1	references	reference	NOUN
fbem-5600	138	2	[	[	X
fbem-5600	138	3	1	1	X
fbem-5600	138	4	]	]	X
fbem-5600	138	5	liu	liu	PROPN
fbem-5600	138	6	shangxi	shangxi	PROPN
fbem-5600	138	7	.	.	PUNCT
fbem-5600	139	1	fiscal	fiscal	ADJ
fbem-5600	139	2	risk	risk	NOUN
fbem-5600	139	3	:	:	PUNCT
fbem-5600	139	4	an	an	DET
fbem-5600	139	5	analytical	analytical	ADJ
fbem-5600	139	6	framework[j	framework[j	NOUN
fbem-5600	139	7	]	]	PUNCT
fbem-5600	139	8	.	.	PUNCT
fbem-5600	140	1	economic	economic	ADJ
fbem-5600	140	2	research	research	NOUN
fbem-5600	140	3	,	,	PUNCT
fbem-5600	140	4	2003,(5	2003,(5	NUM
fbem-5600	140	5	):	):	PUNCT
fbem-5600	140	6	23	23	NUM
fbem-5600	140	7	-	-	SYM
fbem-5600	140	8	31	31	NUM
fbem-5600	141	1	[	[	X
fbem-5600	141	2	2	2	NUM
fbem-5600	141	3	]	]	X
fbem-5600	141	4	deng	deng	PROPN
fbem-5600	141	5	xiaolan	xiaolan	PROPN
fbem-5600	141	6	,	,	PUNCT
fbem-5600	141	7	huang	huang	PROPN
fbem-5600	141	8	xianlin	xianlin	PROPN
fbem-5600	141	9	,	,	PUNCT
fbem-5600	141	10	zhang	zhang	PROPN
fbem-5600	141	11	xutao	xutao	PROPN
fbem-5600	141	12	.	.	PUNCT
fbem-5600	142	1	public	public	ADJ
fbem-5600	142	2	debt	debt	NOUN
fbem-5600	142	3	,	,	PUNCT
fbem-5600	142	4	fiscal	fiscal	ADJ
fbem-5600	142	5	sustainability	sustainability	NOUN
fbem-5600	142	6	and	and	CCONJ
fbem-5600	142	7	economic	economic	ADJ
fbem-5600	142	8	growth[j	growth[j	NOUN
fbem-5600	142	9	]	]	PUNCT
fbem-5600	142	10	.	.	PUNCT
fbem-5600	143	1	finance	finance	NOUN
fbem-5600	143	2	and	and	CCONJ
fbem-5600	143	3	trade	trade	NOUN
fbem-5600	143	4	research	research	NOUN
fbem-5600	143	5	,	,	PUNCT
fbem-5600	143	6	2013	2013	NUM
fbem-5600	143	7	,	,	PUNCT
fbem-5600	143	8	24(4	24(4	NUM
fbem-5600	143	9	):	):	PUNCT
fbem-5600	143	10	83	83	NUM
fbem-5600	143	11	-	-	SYM
fbem-5600	143	12	90	90	NUM
fbem-5600	143	13	.	.	PUNCT
fbem-5600	144	1	[	[	X
fbem-5600	144	2	3	3	NUM
fbem-5600	144	3	]	]	X
fbem-5600	144	4	li	li	PROPN
fbem-5600	144	5	jianjun	jianjun	PROPN
fbem-5600	144	6	,	,	PUNCT
fbem-5600	144	7	wang	wang	PROPN
fbem-5600	144	8	xin	xin	PROPN
fbem-5600	144	9	.	.	PUNCT
fbem-5600	145	1	assessment	assessment	NOUN
fbem-5600	145	2	of	of	ADP
fbem-5600	145	3	local	local	ADJ
fbem-5600	145	4	fiscal	fiscal	ADJ
fbem-5600	145	5	sustainability	sustainability	NOUN
fbem-5600	145	6	--	--	PUNCT
fbem-5600	145	7	also	also	ADV
fbem-5600	145	8	,	,	PUNCT
fbem-5600	145	9	whether	whether	SCONJ
fbem-5600	145	10	tax	tax	NOUN
fbem-5600	145	11	decentralization	decentralization	NOUN
fbem-5600	145	12	can	can	AUX
fbem-5600	145	13	enhance	enhance	VERB
fbem-5600	145	14	local	local	ADJ
fbem-5600	145	15	fiscal	fiscal	ADJ
fbem-5600	145	16	sustainability[j	sustainability[j	NOUN
fbem-5600	145	17	]	]	PUNCT
fbem-5600	145	18	.	.	PUNCT
fbem-5600	146	1	contemporary	contemporary	ADJ
fbem-5600	146	2	finance	finance	PROPN
fbem-5600	146	3	and	and	CCONJ
fbem-5600	146	4	economics	economic	NOUN
fbem-5600	146	5	,	,	PUNCT
fbem-5600	146	6	2018(12	2018(12	NUM
fbem-5600	146	7	):	):	PUNCT
fbem-5600	146	8	37	37	NUM
fbem-5600	146	9	-	-	SYM
fbem-5600	146	10	47	47	NUM
fbem-5600	146	11	.	.	PUNCT
fbem-5600	147	1	[	[	X
fbem-5600	147	2	4	4	X
fbem-5600	147	3	]	]	PUNCT
fbem-5600	147	4	hong	hong	PROPN
fbem-5600	147	5	yuan	yuan	PROPN
fbem-5600	147	6	,	,	PUNCT
fbem-5600	147	7	li	li	PROPN
fbem-5600	147	8	li	li	PROPN
fbem-5600	147	9	.	.	PUNCT
fbem-5600	148	1	a	a	DET
fbem-5600	148	2	comprehensive	comprehensive	ADJ
fbem-5600	148	3	analytical	analytical	ADJ
fbem-5600	148	4	framework	framework	NOUN
fbem-5600	148	5	for	for	ADP
fbem-5600	148	6	local	local	ADJ
fbem-5600	148	7	government	government	NOUN
fbem-5600	148	8	debt	debt	NOUN
fbem-5600	148	9	sustainability	sustainability	NOUN
fbem-5600	148	10	in	in	ADP
fbem-5600	148	11	china[j	china[j	NOUN
fbem-5600	148	12	]	]	PUNCT
fbem-5600	148	13	.	.	PUNCT
fbem-5600	149	1	finance	finance	NOUN
fbem-5600	149	2	and	and	CCONJ
fbem-5600	149	3	economics	economic	NOUN
fbem-5600	149	4	science	science	NOUN
fbem-5600	149	5	,	,	PUNCT
fbem-5600	149	6	2006(4	2006(4	NUM
fbem-5600	149	7	):	):	PUNCT
fbem-5600	149	8	96	96	NUM
fbem-5600	149	9	-	-	SYM
fbem-5600	149	10	103	103	NUM
fbem-5600	149	11	.	.	PUNCT
fbem-5600	150	1	[	[	X
fbem-5600	150	2	5	5	X
fbem-5600	150	3	]	]	PUNCT
fbem-5600	150	4	zhang	zhang	PROPN
fbem-5600	150	5	chunlin	chunlin	PROPN
fbem-5600	150	6	.	.	PUNCT
fbem-5600	151	1	how	how	SCONJ
fbem-5600	151	2	to	to	PART
fbem-5600	151	3	assess	assess	VERB
fbem-5600	151	4	the	the	DET
fbem-5600	151	5	sustainability	sustainability	NOUN
fbem-5600	151	6	of	of	ADP
fbem-5600	151	7	china	china	PROPN
fbem-5600	151	8	's	's	PART
fbem-5600	151	9	government	government	NOUN
fbem-5600	151	10	debt	debt	NOUN
fbem-5600	151	11	?	?	PUNCT
fbem-5600	152	1	[	[	X
fbem-5600	152	2	j	j	X
fbem-5600	152	3	]	]	X
fbem-5600	152	4	.	.	PUNCT
fbem-5600	153	1	economic	economic	ADJ
fbem-5600	153	2	research	research	NOUN
fbem-5600	153	3	,	,	PUNCT
fbem-5600	153	4	2000(02):66	2000(02):66	NUM
fbem-5600	153	5	-	-	SYM
fbem-5600	153	6	71	71	NUM
fbem-5600	153	7	.	.	PUNCT
fbem-5600	154	1	[	[	X
fbem-5600	154	2	6	6	NUM
fbem-5600	154	3	]	]	SYM
fbem-5600	154	4	du	du	PROPN
fbem-5600	154	5	tongwei	tongwei	PROPN
fbem-5600	154	6	,	,	PUNCT
fbem-5600	154	7	zhang	zhang	PROPN
fbem-5600	154	8	yishan	yishan	PROPN
fbem-5600	154	9	,	,	PUNCT
fbem-5600	154	10	yang	yang	PROPN
fbem-5600	154	11	chengrong	chengrong	PROPN
fbem-5600	154	12	.	.	PUNCT
fbem-5600	155	1	fiscal	fiscal	ADJ
fbem-5600	155	2	vertical	vertical	ADJ
fbem-5600	155	3	imbalance	imbalance	NOUN
fbem-5600	155	4	,	,	PUNCT
fbem-5600	155	5	transfer	transfer	NOUN
fbem-5600	155	6	payments	payment	NOUN
fbem-5600	155	7	and	and	CCONJ
fbem-5600	155	8	local	local	ADJ
fbem-5600	155	9	fiscal	fiscal	ADJ
fbem-5600	155	10	sustainability[j	sustainability[j	NOUN
fbem-5600	155	11	]	]	PUNCT
fbem-5600	155	12	.	.	PUNCT
fbem-5600	156	1	finance	finance	NOUN
fbem-5600	156	2	and	and	CCONJ
fbem-5600	156	3	trade	trade	PROPN
fbem-5600	156	4	economics,2019,40(11):5	economics,2019,40(11):5	PROPN
fbem-5600	156	5	-	-	PUNCT
fbem-5600	156	6	19	19	NUM
fbem-5600	156	7	.	.	PUNCT
fbem-5600	157	1	[	[	X
fbem-5600	157	2	7	7	X
fbem-5600	157	3	]	]	X
fbem-5600	157	4	mao	mao	X
fbem-5600	158	1	jie	jie	PROPN
fbem-5600	158	2	,	,	PUNCT
fbem-5600	158	3	huang	huang	PROPN
fbem-5600	158	4	chunyuan	chunyuan	PROPN
fbem-5600	158	5	.	.	PUNCT
fbem-5600	159	1	local	local	ADJ
fbem-5600	159	2	debt	debt	NOUN
fbem-5600	159	3	,	,	PUNCT
fbem-5600	159	4	regional	regional	ADJ
fbem-5600	159	5	differences	difference	NOUN
fbem-5600	159	6	and	and	CCONJ
fbem-5600	159	7	economic	economic	ADJ
fbem-5600	159	8	growth	growth	NOUN
fbem-5600	159	9	a	a	DET
fbem-5600	159	10	validation	validation	NOUN
fbem-5600	159	11	based	base	VERB
fbem-5600	159	12	on	on	ADP
fbem-5600	159	13	data	datum	NOUN
fbem-5600	159	14	from	from	ADP
fbem-5600	159	15	prefecture	prefecture	NOUN
fbem-5600	159	16	-	-	PUNCT
fbem-5600	159	17	level	level	NOUN
fbem-5600	159	18	cities	city	NOUN
fbem-5600	159	19	in	in	ADP
fbem-5600	159	20	china[j	china[j	PROPN
fbem-5600	159	21	]	]	PUNCT
fbem-5600	159	22	.	.	PUNCT
fbem-5600	160	1	financial	financial	ADJ
fbem-5600	160	2	research	research	NOUN
fbem-5600	160	3	,	,	PUNCT
fbem-5600	160	4	2018	2018	NUM
fbem-5600	160	5	(	(	PUNCT
fbem-5600	160	6	05):1	05):1	NOUN
fbem-5600	160	7	-	-	SYM
fbem-5600	160	8	19	19	NUM
fbem-5600	160	9	.	.	PUNCT
fbem-5600	161	1	[	[	X
fbem-5600	161	2	8	8	NUM
fbem-5600	161	3	]	]	X
fbem-5600	161	4	diao	diao	PROPN
fbem-5600	161	5	weitao	weitao	PROPN
fbem-5600	161	6	.	.	PUNCT
fbem-5600	162	1	debt	debt	NOUN
fbem-5600	162	2	ratio	ratio	NOUN
fbem-5600	162	3	,	,	PUNCT
fbem-5600	162	4	debt	debt	NOUN
fbem-5600	162	5	service	service	NOUN
fbem-5600	162	6	pressure	pressure	NOUN
fbem-5600	162	7	and	and	CCONJ
fbem-5600	162	8	the	the	DET
fbem-5600	162	9	economic	economic	ADJ
fbem-5600	162	10	growth	growth	NOUN
fbem-5600	162	11	effect	effect	NOUN
fbem-5600	162	12	of	of	ADP
fbem-5600	162	13	local	local	ADJ
fbem-5600	162	14	debt[j	debt[j	NOUN
fbem-5600	162	15	]	]	PUNCT
fbem-5600	162	16	.	.	PUNCT
fbem-5600	163	1	quantitative	quantitative	ADJ
fbem-5600	163	2	and	and	CCONJ
fbem-5600	163	3	technical	technical	ADJ
fbem-5600	163	4	economic	economic	ADJ
fbem-5600	163	5	research,2017,34(03):59	research,2017,34(03):59	PROPN
fbem-5600	163	6	-	-	PUNCT
fbem-5600	163	7	77	77	NUM
fbem-5600	163	8	.	.	PUNCT
fbem-5600	164	1	[	[	X
fbem-5600	164	2	9	9	NUM
fbem-5600	164	3	]	]	SYM
fbem-5600	164	4	buiter	buiter	NOUN
fbem-5600	164	5	,	,	PUNCT
fbem-5600	164	6	w.	w.	PROPN
fbem-5600	164	7	h.	h.	PROPN
fbem-5600	164	8	,	,	PUNCT
fbem-5600	164	9	persson	persson	PROPN
fbem-5600	164	10	,	,	PUNCT
fbem-5600	164	11	t.	t.	PROPN
fbem-5600	164	12	,	,	PUNCT
fbem-5600	164	13	&	&	CCONJ
fbem-5600	164	14	minford	minford	PROPN
fbem-5600	164	15	,	,	PUNCT
fbem-5600	164	16	p.	p.	PROPN
fbem-5600	164	17	,	,	PUNCT
fbem-5600	164	18	a	a	DET
fbem-5600	164	19	guide	guide	NOUN
fbem-5600	164	20	to	to	ADP
fbem-5600	164	21	public	public	ADJ
fbem-5600	164	22	sector	sector	NOUN
fbem-5600	164	23	debt	debt	NOUN
fbem-5600	164	24	and	and	CCONJ
fbem-5600	164	25	deficits	deficit	NOUN
fbem-5600	164	26	.	.	PUNCT
fbem-5600	165	1	economic	economic	ADJ
fbem-5600	165	2	policy	policy	NOUN
fbem-5600	165	3	,	,	PUNCT
fbem-5600	165	4	vol	vol	NOUN
fbem-5600	165	5	.	.	PROPN
fbem-5600	165	6	1	1	NUM
fbem-5600	165	7	,	,	PUNCT
fbem-5600	165	8	no	no	INTJ
fbem-5600	165	9	.	.	PUNCT
fbem-5600	166	1	1,1985	1,1985	NUM
fbem-5600	166	2	,	,	PUNCT
fbem-5600	166	3	pp	pp	ADJ
fbem-5600	166	4	.	.	PUNCT
fbem-5600	167	1	13	13	NUM
fbem-5600	167	2	79	79	NUM
fbem-5600	167	3	.	.	PUNCT
fbem-5600	168	1	[	[	X
fbem-5600	168	2	10	10	NUM
fbem-5600	168	3	]	]	X
fbem-5600	168	4	buckle	buckle	NOUN
fbem-5600	168	5	,	,	PUNCT
fbem-5600	168	6	r.a	r.a	PROPN
fbem-5600	168	7	.	.	PROPN
fbem-5600	168	8	,	,	PUNCT
fbem-5600	168	9	&	&	CCONJ
fbem-5600	168	10	cruickshank	cruickshank	PROPN
fbem-5600	168	11	,	,	PUNCT
fbem-5600	168	12	a.a	a.a	PROPN
fbem-5600	168	13	.	.	PROPN
fbem-5600	168	14	(	(	PUNCT
fbem-5600	168	15	2012	2012	NUM
fbem-5600	168	16	)	)	PUNCT
fbem-5600	168	17	.	.	PUNCT
fbem-5600	169	1	the	the	DET
fbem-5600	169	2	requirements	requirement	NOUN
fbem-5600	169	3	for	for	ADP
fbem-5600	169	4	long	long	ADV
fbem-5600	169	5	-	-	PUNCT
fbem-5600	169	6	run	run	VERB
fbem-5600	169	7	fiscal	fiscal	ADJ
fbem-5600	169	8	sustainability	sustainability	NOUN
fbem-5600	169	9	.	.	PUNCT
fbem-5600	170	1	research	research	NOUN
fbem-5600	170	2	papers	paper	NOUN
fbem-5600	170	3	in	in	ADP
fbem-5600	170	4	economics	economic	NOUN
fbem-5600	170	5	.	.	PUNCT
fbem-5600	171	1	[	[	X
fbem-5600	171	2	11	11	NUM
fbem-5600	171	3	]	]	X
fbem-5600	171	4	rubio	rubio	NOUN
fbem-5600	171	5	,	,	PUNCT
fbem-5600	171	6	o.b	o.b	PROPN
fbem-5600	171	7	.	.	PROPN
fbem-5600	171	8	,	,	PUNCT
fbem-5600	171	9	carmen	carmen	PROPN
fbem-5600	171	10	,	,	PUNCT
fbem-5600	171	11	d.	d.	PROPN
fbem-5600	171	12	r.	r.	PROPN
fbem-5600	171	13	,	,	PUNCT
fbem-5600	171	14	&	&	CCONJ
fbem-5600	171	15	vicente	vicente	PROPN
fbem-5600	171	16	,	,	PUNCT
fbem-5600	171	17	e.	e.	PROPN
fbem-5600	171	18	(	(	PUNCT
fbem-5600	171	19	2010	2010	NUM
fbem-5600	171	20	)	)	PUNCT
fbem-5600	171	21	.	.	PUNCT
fbem-5600	172	1	on	on	ADP
fbem-5600	172	2	the	the	DET
fbem-5600	172	3	sustainability	sustainability	NOUN
fbem-5600	172	4	of	of	ADP
fbem-5600	172	5	government	government	NOUN
fbem-5600	172	6	deficits	deficit	NOUN
fbem-5600	172	7	:	:	PUNCT
fbem-5600	172	8	some	some	DET
fbem-5600	172	9	long	long	ADJ
fbem-5600	172	10	-term	-term	NOUN
fbem-5600	172	11	evidence	evidence	NOUN
fbem-5600	172	12	for	for	ADP
fbem-5600	172	13	spain	spain	PROPN
fbem-5600	172	14	,	,	PUNCT
fbem-5600	172	15	1850	1850	NUM
fbem-5600	172	16	-2000	-2000	PROPN
fbem-5600	172	17	.	.	PUNCT
fbem-5600	173	1	journal	journal	PROPN
fbem-5600	173	2	of	of	ADP
fbem-5600	173	3	applied	apply	VERB
fbem-5600	173	4	economics	economic	NOUN
fbem-5600	173	5	,	,	PUNCT
fbem-5600	173	6	13	13	NUM
fbem-5600	173	7	(	(	PUNCT
fbem-5600	173	8	2	2	NUM
fbem-5600	173	9	):	):	PUNCT
fbem-5600	173	10	263	263	NUM
fbem-5600	173	11	-	-	SYM
fbem-5600	173	12	281	281	NUM
fbem-5600	173	13	.	.	PUNCT
fbem-5600	174	1	[	[	X
fbem-5600	174	2	12	12	NUM
fbem-5600	174	3	]	]	X
fbem-5600	174	4	wilcox	wilcox	PROPN
fbem-5600	174	5	,	,	PUNCT
fbem-5600	174	6	d.w	d.w	PROPN
fbem-5600	174	7	.	.	PROPN
fbem-5600	174	8	(	(	PUNCT
fbem-5600	174	9	1989	1989	NUM
fbem-5600	174	10	)	)	PUNCT
fbem-5600	174	11	.	.	PUNCT
fbem-5600	175	1	the	the	DET
fbem-5600	175	2	sustainability	sustainability	NOUN
fbem-5600	175	3	of	of	ADP
fbem-5600	175	4	government	government	NOUN
fbem-5600	175	5	deficits	deficit	NOUN
fbem-5600	175	6	:	:	PUNCT
fbem-5600	175	7	implications	implication	NOUN
fbem-5600	175	8	of	of	ADP
fbem-5600	175	9	the	the	DET
fbem-5600	175	10	present	present	ADJ
fbem-5600	175	11	-value	-value	ADJ
fbem-5600	175	12	borrowing	borrowing	NOUN
fbem-5600	175	13	constraint	constraint	NOUN
fbem-5600	175	14	.	.	PUNCT
fbem-5600	176	1	journal	journal	NOUN
fbem-5600	176	2	of	of	ADP
fbem-5600	176	3	money	money	NOUN
fbem-5600	176	4	,	,	PUNCT
fbem-5600	176	5	credit	credit	NOUN
fbem-5600	176	6	and	and	CCONJ
fbem-5600	176	7	banking	banking	NOUN
fbem-5600	176	8	,	,	PUNCT
fbem-5600	176	9	21	21	NUM
fbem-5600	176	10	(	(	PUNCT
fbem-5600	176	11	3):291306	3):291306	NOUN
fbem-5600	176	12	.	.	PUNCT
fbem-5600	177	1	[	[	X
fbem-5600	177	2	13	13	NUM
fbem-5600	177	3	]	]	X
fbem-5600	177	4	hamilton	hamilton	PROPN
fbem-5600	177	5	,	,	PUNCT
fbem-5600	177	6	j	j	PROPN
fbem-5600	177	7	.d	.d	PROPN
fbem-5600	177	8	.	.	PUNCT
fbem-5600	178	1	and	and	CCONJ
fbem-5600	178	2	marjorie	marjorie	PROPN
fbem-5600	178	3	,	,	PUNCT
fbem-5600	178	4	a.	a.	PROPN
fbem-5600	178	5	f	f	PROPN
fbem-5600	178	6	.,on	.,on	PUNCT
fbem-5600	179	1	the	the	DET
fbem-5600	179	2	limitations	limitation	NOUN
fbem-5600	179	3	of	of	ADP
fbem-5600	179	4	government	government	NOUN
fbem-5600	179	5	borrowing	borrowing	NOUN
fbem-5600	179	6	:	:	PUNCT
fbem-5600	179	7	a	a	DET
fbem-5600	179	8	framework	framework	NOUN
fbem-5600	179	9	for	for	ADP
fbem-5600	179	10	empirical	empirical	ADJ
fbem-5600	179	11	testing	testing	NOUN
fbem-5600	179	12	.	.	PUNCT
fbem-5600	180	1	american	american	PROPN
fbem-5600	180	2	economic	economic	PROPN
fbem-5600	180	3	review	review	PROPN
fbem-5600	180	4	,	,	PUNCT
fbem-5600	180	5	vol.76,no.4,1986	vol.76,no.4,1986	NOUN
fbem-5600	180	6	.	.	PUNCT
fbem-5600	181	1	[	[	X
fbem-5600	181	2	14	14	NUM
fbem-5600	181	3	]	]	X
fbem-5600	181	4	bohn	bohn	PROPN
fbem-5600	181	5	h.	h.	PROPN
fbem-5600	181	6	,the	,the	PUNCT
fbem-5600	181	7	behavior	behavior	NOUN
fbem-5600	181	8	of	of	ADP
fbem-5600	181	9	us	us	PROPN
fbem-5600	181	10	public	public	ADJ
fbem-5600	181	11	debt	debt	NOUN
fbem-5600	181	12	and	and	CCONJ
fbem-5600	181	13	deficits	deficit	NOUN
fbem-5600	181	14	.	.	PUNCT
fbem-5600	182	1	quarterly	quarterly	ADJ
fbem-5600	182	2	journal	journal	NOUN
fbem-5600	182	3	of	of	ADP
fbem-5600	182	4	economics	economic	NOUN
fbem-5600	182	5	,	,	PUNCT
fbem-5600	182	6	vol	vol	NOUN
fbem-5600	182	7	.	.	PUNCT
fbem-5600	183	1	113,no	113,no	NUM
fbem-5600	183	2	.	.	PUNCT
fbem-5600	184	1	3,1998,pp	3,1998,pp	NUM
fbem-5600	184	2	.	.	PUNCT
fbem-5600	185	1	949	949	NUM
fbem-5600	185	2	－963	－963	NUM
fbem-5600	186	1	[	[	X
fbem-5600	186	2	15	15	NUM
fbem-5600	186	3	]	]	X
fbem-5600	186	4	ostry	ostry	NOUN
fbem-5600	186	5	,	,	PUNCT
fbem-5600	186	6	j.	j.	PROPN
fbem-5600	186	7	d.	d.	PROPN
fbem-5600	186	8	,	,	PUNCT
fbem-5600	186	9	ghosh	ghosh	PROPN
fbem-5600	186	10	,	,	PUNCT
fbem-5600	186	11	a.ｒ	a.ｒ	PROPN
fbem-5600	186	12	.	.	PROPN
fbem-5600	186	13	,	,	PUNCT
fbem-5600	186	14	kim	kim	PROPN
fbem-5600	186	15	,	,	PUNCT
fbem-5600	186	16	j.	j.	PROPN
fbem-5600	186	17	i.	i.	PROPN
fbem-5600	186	18	,	,	PUNCT
fbem-5600	186	19	&	&	CCONJ
fbem-5600	186	20	qureshi	qureshi	PROPN
fbem-5600	186	21	,	,	PUNCT
fbem-5600	186	22	m.	m.	NOUN
fbem-5600	186	23	s.	s.	PROPN
fbem-5600	186	24	,	,	PUNCT
fbem-5600	186	25	fiscal	fiscal	ADJ
fbem-5600	186	26	space	space	NOUN
fbem-5600	186	27	.	.	PUNCT
fbem-5600	187	1	imf	imf	PROPN
fbem-5600	187	2	staff	staff	NOUN
fbem-5600	187	3	position	position	NOUN
fbem-5600	187	4	note	note	VERB
fbem-5600	187	5	spn/10	spn/10	PROPN
fbem-5600	187	6	/11	/11	PRON
fbem-5600	187	7	,	,	PUNCT
fbem-5600	187	8	2010	2010	NUM
fbem-5600	188	1	[	[	X
fbem-5600	188	2	16	16	NUM
fbem-5600	188	3	]	]	X
fbem-5600	188	4	blanchard	blanchard	NOUN
fbem-5600	188	5	,	,	PUNCT
fbem-5600	188	6	o.	o.	PROPN
fbem-5600	188	7	j.	j.	PROPN
fbem-5600	188	8	,	,	PUNCT
fbem-5600	188	9	suggestions	suggestion	NOUN
fbem-5600	188	10	for	for	ADP
fbem-5600	188	11	a	a	DET
fbem-5600	188	12	new	new	ADJ
fbem-5600	188	13	set	set	NOUN
fbem-5600	188	14	of	of	ADP
fbem-5600	188	15	fiscal	fiscal	ADJ
fbem-5600	188	16	indicators	indicator	NOUN
fbem-5600	188	17	.	.	PUNCT
fbem-5600	189	1	oecd	oecd	PROPN
fbem-5600	189	2	working	working	PROPN
fbem-5600	189	3	paper	paper	NOUN
fbem-5600	189	4	,	,	PUNCT
fbem-5600	189	5	no	no	INTJ
fbem-5600	189	6	.	.	PUNCT
fbem-5600	190	1	79,1990	79,1990	NUM
fbem-5600	190	2	.	.	PUNCT