id	sid	tid	token	lemma	pos
fbem-7452	1	1	frontiers	frontier	NOUN
fbem-7452	1	2	in	in	ADP
fbem-7452	1	3	business	business	NOUN
fbem-7452	1	4	,	,	PUNCT
fbem-7452	1	5	economics	economic	NOUN
fbem-7452	1	6	and	and	CCONJ
fbem-7452	1	7	management	management	NOUN
fbem-7452	1	8	issn	issn	PROPN
fbem-7452	1	9	:	:	PUNCT
fbem-7452	1	10	2766	2766	NUM
fbem-7452	1	11	-	-	PUNCT
fbem-7452	1	12	824x	824x	NUM
fbem-7452	1	13	|	|	ADJ
fbem-7452	1	14	vol	vol	NOUN
fbem-7452	1	15	.	.	PROPN
fbem-7452	1	16	8	8	NUM
fbem-7452	1	17	,	,	PUNCT
fbem-7452	1	18	no	no	INTJ
fbem-7452	1	19	.	.	NOUN
fbem-7452	1	20	3	3	NUM
fbem-7452	1	21	,	,	PUNCT
fbem-7452	1	22	2023	2023	NUM
fbem-7452	1	23	15	15	NUM
fbem-7452	1	24	study	study	NOUN
fbem-7452	1	25	on	on	ADP
fbem-7452	1	26	stars	star	NOUN
fbem-7452	1	27	'	'	PART
fbem-7452	1	28	tax	tax	NOUN
fbem-7452	1	29	evasion	evasion	NOUN
fbem-7452	1	30	behavior	behavior	NOUN
fbem-7452	1	31	based	base	VERB
fbem-7452	1	32	on	on	ADP
fbem-7452	1	33	a‐s	a‐s	PROPN
fbem-7452	1	34	model	model	PROPN
fbem-7452	1	35	di	di	PROPN
fbem-7452	1	36	zeng	zeng	PROPN
fbem-7452	1	37	,	,	PUNCT
fbem-7452	1	38	zhifeng	zhifeng	PROPN
fbem-7452	1	39	gao	gao	PROPN
fbem-7452	1	40	,	,	PUNCT
fbem-7452	1	41	jing	je	VERB
fbem-7452	1	42	gao	gao	PROPN
fbem-7452	1	43	nanjing	nanjing	PROPN
fbem-7452	1	44	audit	audit	PROPN
fbem-7452	1	45	university	university	PROPN
fbem-7452	1	46	,	,	PUNCT
fbem-7452	1	47	nanjing	nanjing	PROPN
fbem-7452	1	48	,	,	PUNCT
fbem-7452	1	49	jiangsu	jiangsu	PROPN
fbem-7452	1	50	,	,	PUNCT
fbem-7452	1	51	211815	211815	NUM
fbem-7452	1	52	,	,	PUNCT
fbem-7452	1	53	china	china	PROPN
fbem-7452	1	54	abstract	abstract	PROPN
fbem-7452	1	55	:	:	PUNCT
fbem-7452	1	56	in	in	ADP
fbem-7452	1	57	recent	recent	ADJ
fbem-7452	1	58	years	year	NOUN
fbem-7452	1	59	,	,	PUNCT
fbem-7452	1	60	many	many	ADJ
fbem-7452	1	61	stars	star	NOUN
fbem-7452	1	62	have	have	AUX
fbem-7452	1	63	ruined	ruin	VERB
fbem-7452	1	64	their	their	PRON
fbem-7452	1	65	reputation	reputation	NOUN
fbem-7452	1	66	because	because	SCONJ
fbem-7452	1	67	of	of	ADP
fbem-7452	1	68	tax	tax	NOUN
fbem-7452	1	69	evasion	evasion	NOUN
fbem-7452	1	70	,	,	PUNCT
fbem-7452	1	71	which	which	PRON
fbem-7452	1	72	has	have	AUX
fbem-7452	1	73	become	become	VERB
fbem-7452	1	74	the	the	DET
fbem-7452	1	75	focus	focus	NOUN
fbem-7452	1	76	of	of	ADP
fbem-7452	1	77	social	social	ADJ
fbem-7452	1	78	attention	attention	NOUN
fbem-7452	1	79	.	.	PUNCT
fbem-7452	2	1	this	this	DET
fbem-7452	2	2	paper	paper	NOUN
fbem-7452	2	3	first	first	ADV
fbem-7452	2	4	expounds	expound	VERB
fbem-7452	2	5	the	the	DET
fbem-7452	2	6	public	public	NOUN
fbem-7452	2	7	's	's	PART
fbem-7452	2	8	view	view	NOUN
fbem-7452	2	9	on	on	ADP
fbem-7452	2	10	the	the	DET
fbem-7452	2	11	phenomenon	phenomenon	NOUN
fbem-7452	2	12	of	of	ADP
fbem-7452	2	13	stars	star	NOUN
fbem-7452	2	14	'	'	PART
fbem-7452	2	15	tax	tax	NOUN
fbem-7452	2	16	evasion	evasion	NOUN
fbem-7452	2	17	,	,	PUNCT
fbem-7452	2	18	and	and	CCONJ
fbem-7452	2	19	then	then	ADV
fbem-7452	2	20	makes	make	VERB
fbem-7452	2	21	an	an	DET
fbem-7452	2	22	in	in	ADP
fbem-7452	2	23	-	-	PUNCT
fbem-7452	2	24	depth	depth	NOUN
fbem-7452	2	25	analysis	analysis	NOUN
fbem-7452	2	26	of	of	ADP
fbem-7452	2	27	the	the	DET
fbem-7452	2	28	causes	cause	NOUN
fbem-7452	2	29	of	of	ADP
fbem-7452	2	30	stars	star	NOUN
fbem-7452	2	31	'	'	PART
fbem-7452	2	32	tax	tax	NOUN
fbem-7452	2	33	evasion	evasion	NOUN
fbem-7452	2	34	and	and	CCONJ
fbem-7452	2	35	the	the	DET
fbem-7452	2	36	factors	factor	NOUN
fbem-7452	2	37	affecting	affect	VERB
fbem-7452	2	38	tax	tax	NOUN
fbem-7452	2	39	evasion	evasion	NOUN
fbem-7452	2	40	,	,	PUNCT
fbem-7452	2	41	and	and	CCONJ
fbem-7452	2	42	makes	make	VERB
fbem-7452	2	43	a	a	DET
fbem-7452	2	44	quantitative	quantitative	ADJ
fbem-7452	2	45	analysis	analysis	NOUN
fbem-7452	2	46	based	base	VERB
fbem-7452	2	47	on	on	ADP
fbem-7452	2	48	the	the	DET
fbem-7452	2	49	a	a	PRON
fbem-7452	2	50	-	-	PUNCT
fbem-7452	2	51	s	s	NOUN
fbem-7452	2	52	tax	tax	NOUN
fbem-7452	2	53	evasion	evasion	NOUN
fbem-7452	2	54	model	model	NOUN
fbem-7452	2	55	.	.	PUNCT
fbem-7452	3	1	the	the	DET
fbem-7452	3	2	results	result	NOUN
fbem-7452	3	3	show	show	VERB
fbem-7452	3	4	that	that	SCONJ
fbem-7452	3	5	according	accord	VERB
fbem-7452	3	6	to	to	ADP
fbem-7452	3	7	the	the	DET
fbem-7452	3	8	public	public	ADJ
fbem-7452	3	9	will	will	AUX
fbem-7452	3	10	,	,	PUNCT
fbem-7452	3	11	it	it	PRON
fbem-7452	3	12	is	be	AUX
fbem-7452	3	13	imperative	imperative	ADJ
fbem-7452	3	14	to	to	PART
fbem-7452	3	15	improve	improve	VERB
fbem-7452	3	16	the	the	DET
fbem-7452	3	17	inspection	inspection	NOUN
fbem-7452	3	18	system	system	NOUN
fbem-7452	3	19	,	,	PUNCT
fbem-7452	3	20	increase	increase	VERB
fbem-7452	3	21	the	the	DET
fbem-7452	3	22	intensity	intensity	NOUN
fbem-7452	3	23	of	of	ADP
fbem-7452	3	24	inspection	inspection	NOUN
fbem-7452	3	25	,	,	PUNCT
fbem-7452	3	26	increase	increase	VERB
fbem-7452	3	27	the	the	DET
fbem-7452	3	28	multiple	multiple	NOUN
fbem-7452	3	29	of	of	ADP
fbem-7452	3	30	fines	fine	NOUN
fbem-7452	3	31	and	and	CCONJ
fbem-7452	3	32	strengthen	strengthen	VERB
fbem-7452	3	33	the	the	DET
fbem-7452	3	34	severity	severity	NOUN
fbem-7452	3	35	of	of	ADP
fbem-7452	3	36	punishment	punishment	NOUN
fbem-7452	3	37	.	.	PUNCT
fbem-7452	4	1	this	this	PRON
fbem-7452	4	2	can	can	AUX
fbem-7452	4	3	not	not	PART
fbem-7452	4	4	only	only	ADV
fbem-7452	4	5	effectively	effectively	ADV
fbem-7452	4	6	reduce	reduce	VERB
fbem-7452	4	7	the	the	DET
fbem-7452	4	8	probability	probability	NOUN
fbem-7452	4	9	of	of	ADP
fbem-7452	4	10	tax	tax	NOUN
fbem-7452	4	11	evasion	evasion	NOUN
fbem-7452	4	12	of	of	ADP
fbem-7452	4	13	celebrities	celebrity	NOUN
fbem-7452	4	14	and	and	CCONJ
fbem-7452	4	15	the	the	DET
fbem-7452	4	16	negative	negative	ADJ
fbem-7452	4	17	impact	impact	NOUN
fbem-7452	4	18	,	,	PUNCT
fbem-7452	4	19	but	but	CCONJ
fbem-7452	4	20	also	also	ADV
fbem-7452	4	21	bring	bring	VERB
fbem-7452	4	22	good	good	ADJ
fbem-7452	4	23	demonstration	demonstration	NOUN
fbem-7452	4	24	effect	effect	NOUN
fbem-7452	4	25	to	to	ADP
fbem-7452	4	26	the	the	DET
fbem-7452	4	27	public	public	NOUN
fbem-7452	4	28	.	.	PUNCT
fbem-7452	5	1	keywords	keyword	NOUN
fbem-7452	5	2	:	:	PUNCT
fbem-7452	5	3	a	a	DET
fbem-7452	5	4	-	-	PUNCT
fbem-7452	5	5	s	s	NOUN
fbem-7452	5	6	tax	tax	NOUN
fbem-7452	5	7	evasion	evasion	NOUN
fbem-7452	5	8	model	model	NOUN
fbem-7452	5	9	,	,	PUNCT
fbem-7452	5	10	reasons	reason	NOUN
fbem-7452	5	11	for	for	ADP
fbem-7452	5	12	tax	tax	NOUN
fbem-7452	5	13	avoidance	avoidance	NOUN
fbem-7452	5	14	,	,	PUNCT
fbem-7452	5	15	tax	tax	NOUN
fbem-7452	5	16	evasion	evasion	NOUN
fbem-7452	5	17	control	control	NOUN
fbem-7452	5	18	.	.	PUNCT
fbem-7452	6	1	1	1	X
fbem-7452	6	2	.	.	X
fbem-7452	6	3	research	research	NOUN
fbem-7452	6	4	background	background	NOUN
fbem-7452	6	5	1.1	1.1	NUM
fbem-7452	6	6	.	.	PUNCT
fbem-7452	7	1	research	research	NOUN
fbem-7452	7	2	background	background	NOUN
fbem-7452	7	3	tax	tax	NOUN
fbem-7452	7	4	is	be	AUX
fbem-7452	7	5	the	the	DET
fbem-7452	7	6	main	main	ADJ
fbem-7452	7	7	source	source	NOUN
fbem-7452	7	8	of	of	ADP
fbem-7452	7	9	national	national	ADJ
fbem-7452	7	10	fiscal	fiscal	ADJ
fbem-7452	7	11	revenue	revenue	NOUN
fbem-7452	7	12	,	,	PUNCT
fbem-7452	7	13	and	and	CCONJ
fbem-7452	7	14	tax	tax	NOUN
fbem-7452	7	15	payment	payment	NOUN
fbem-7452	7	16	is	be	AUX
fbem-7452	7	17	the	the	DET
fbem-7452	7	18	basic	basic	ADJ
fbem-7452	7	19	duty	duty	NOUN
fbem-7452	7	20	of	of	ADP
fbem-7452	7	21	every	every	DET
fbem-7452	7	22	citizen	citizen	NOUN
fbem-7452	7	23	.	.	PUNCT
fbem-7452	8	1	tax	tax	NOUN
fbem-7452	8	2	is	be	AUX
fbem-7452	8	3	not	not	PART
fbem-7452	8	4	only	only	ADV
fbem-7452	8	5	one	one	NUM
fbem-7452	8	6	of	of	ADP
fbem-7452	8	7	the	the	DET
fbem-7452	8	8	important	important	ADJ
fbem-7452	8	9	levers	lever	NOUN
fbem-7452	8	10	for	for	ADP
fbem-7452	8	11	the	the	DET
fbem-7452	8	12	state	state	NOUN
fbem-7452	8	13	to	to	PART
fbem-7452	8	14	regulate	regulate	VERB
fbem-7452	8	15	the	the	DET
fbem-7452	8	16	economy	economy	NOUN
fbem-7452	8	17	,	,	PUNCT
fbem-7452	8	18	but	but	CCONJ
fbem-7452	8	19	also	also	ADV
fbem-7452	8	20	has	have	VERB
fbem-7452	8	21	the	the	DET
fbem-7452	8	22	function	function	NOUN
fbem-7452	8	23	of	of	ADP
fbem-7452	8	24	safeguarding	safeguard	VERB
fbem-7452	8	25	the	the	DET
fbem-7452	8	26	state	state	NOUN
fbem-7452	8	27	power	power	NOUN
fbem-7452	8	28	.	.	PUNCT
fbem-7452	9	1	without	without	ADP
fbem-7452	9	2	taxes	taxis	NOUN
fbem-7452	9	3	,	,	PUNCT
fbem-7452	9	4	the	the	DET
fbem-7452	9	5	machinery	machinery	NOUN
fbem-7452	9	6	of	of	ADP
fbem-7452	9	7	the	the	DET
fbem-7452	9	8	state	state	NOUN
fbem-7452	9	9	can	can	AUX
fbem-7452	9	10	not	not	PART
fbem-7452	9	11	function	function	VERB
fbem-7452	9	12	efficiently	efficiently	ADV
fbem-7452	9	13	.	.	PUNCT
fbem-7452	10	1	but	but	CCONJ
fbem-7452	10	2	in	in	ADP
fbem-7452	10	3	recent	recent	ADJ
fbem-7452	10	4	years	year	NOUN
fbem-7452	10	5	,	,	PUNCT
fbem-7452	10	6	many	many	ADJ
fbem-7452	10	7	public	public	ADJ
fbem-7452	10	8	stars	star	NOUN
fbem-7452	10	9	frequently	frequently	ADV
fbem-7452	10	10	appear	appear	VERB
fbem-7452	10	11	tax	tax	NOUN
fbem-7452	10	12	evasion	evasion	NOUN
fbem-7452	10	13	chaos	chaos	NOUN
fbem-7452	10	14	.	.	PUNCT
fbem-7452	11	1	no	no	PRON
fbem-7452	11	2	matter	matter	ADV
fbem-7452	11	3	fan	fan	PROPN
fbem-7452	11	4	bingbing	bingbing	PROPN
fbem-7452	11	5	,	,	PUNCT
fbem-7452	11	6	zheng	zheng	PROPN
fbem-7452	11	7	shuang	shuang	PROPN
fbem-7452	11	8	or	or	CCONJ
fbem-7452	11	9	deng	deng	PROPN
fbem-7452	11	10	lun	lun	PROPN
fbem-7452	11	11	,	,	PUNCT
fbem-7452	11	12	although	although	SCONJ
fbem-7452	11	13	they	they	PRON
fbem-7452	11	14	wear	wear	VERB
fbem-7452	11	15	the	the	DET
fbem-7452	11	16	gorgeous	gorgeous	ADJ
fbem-7452	11	17	crown	crown	NOUN
fbem-7452	11	18	,	,	PUNCT
fbem-7452	11	19	they	they	PRON
fbem-7452	11	20	do	do	AUX
fbem-7452	11	21	not	not	PART
fbem-7452	11	22	take	take	VERB
fbem-7452	11	23	the	the	DET
fbem-7452	11	24	responsibility	responsibility	NOUN
fbem-7452	11	25	of	of	ADP
fbem-7452	11	26	demonstrating	demonstrate	VERB
fbem-7452	11	27	for	for	ADP
fbem-7452	11	28	the	the	DET
fbem-7452	11	29	public	public	NOUN
fbem-7452	11	30	.	.	PUNCT
fbem-7452	12	1	instead	instead	ADV
fbem-7452	12	2	,	,	PUNCT
fbem-7452	12	3	they	they	PRON
fbem-7452	12	4	walk	walk	VERB
fbem-7452	12	5	in	in	ADP
fbem-7452	12	6	the	the	DET
fbem-7452	12	7	gray	gray	ADJ
fbem-7452	12	8	area	area	NOUN
fbem-7452	12	9	of	of	ADP
fbem-7452	12	10	tax	tax	NOUN
fbem-7452	12	11	law	law	NOUN
fbem-7452	12	12	,	,	PUNCT
fbem-7452	12	13	ignoring	ignore	VERB
fbem-7452	12	14	the	the	DET
fbem-7452	12	15	bottom	bottom	ADJ
fbem-7452	12	16	line	line	NOUN
fbem-7452	12	17	of	of	ADP
fbem-7452	12	18	law	law	NOUN
fbem-7452	12	19	time	time	NOUN
fbem-7452	12	20	and	and	CCONJ
fbem-7452	12	21	time	time	NOUN
fbem-7452	12	22	again	again	ADV
fbem-7452	12	23	.	.	PUNCT
fbem-7452	13	1	they	they	PRON
fbem-7452	13	2	must	must	AUX
fbem-7452	13	3	therefore	therefore	ADV
fbem-7452	13	4	be	be	AUX
fbem-7452	13	5	condemned	condemn	VERB
fbem-7452	13	6	by	by	ADP
fbem-7452	13	7	the	the	DET
fbem-7452	13	8	public	public	NOUN
fbem-7452	13	9	and	and	CCONJ
fbem-7452	13	10	society	society	NOUN
fbem-7452	13	11	,	,	PUNCT
fbem-7452	13	12	and	and	CCONJ
fbem-7452	13	13	severely	severely	ADV
fbem-7452	13	14	punished	punish	VERB
fbem-7452	13	15	by	by	ADP
fbem-7452	13	16	the	the	DET
fbem-7452	13	17	legal	legal	ADJ
fbem-7452	13	18	system	system	NOUN
fbem-7452	13	19	.	.	PUNCT
fbem-7452	14	1	although	although	SCONJ
fbem-7452	14	2	the	the	DET
fbem-7452	14	3	law	law	NOUN
fbem-7452	14	4	makes	make	VERB
fbem-7452	14	5	the	the	DET
fbem-7452	14	6	tax	tax	NOUN
fbem-7452	14	7	evasion	evasion	NOUN
fbem-7452	14	8	behavior	behavior	NOUN
fbem-7452	14	9	of	of	ADP
fbem-7452	14	10	stars	star	NOUN
fbem-7452	14	11	be	be	AUX
fbem-7452	14	12	severely	severely	ADV
fbem-7452	14	13	punished	punish	VERB
fbem-7452	14	14	,	,	PUNCT
fbem-7452	14	15	the	the	DET
fbem-7452	14	16	insufficient	insufficient	ADJ
fbem-7452	14	17	inspection	inspection	NOUN
fbem-7452	14	18	force	force	NOUN
fbem-7452	14	19	,	,	PUNCT
fbem-7452	14	20	the	the	DET
fbem-7452	14	21	imperfect	imperfect	ADJ
fbem-7452	14	22	inspection	inspection	NOUN
fbem-7452	14	23	system	system	NOUN
fbem-7452	14	24	,	,	PUNCT
fbem-7452	14	25	the	the	DET
fbem-7452	14	26	insufficient	insufficient	ADJ
fbem-7452	14	27	multiple	multiple	NOUN
fbem-7452	14	28	of	of	ADP
fbem-7452	14	29	fines	fine	NOUN
fbem-7452	14	30	and	and	CCONJ
fbem-7452	14	31	the	the	DET
fbem-7452	14	32	insufficient	insufficient	ADJ
fbem-7452	14	33	punishment	punishment	NOUN
fbem-7452	14	34	force	force	NOUN
fbem-7452	14	35	will	will	AUX
fbem-7452	14	36	make	make	VERB
fbem-7452	14	37	some	some	DET
fbem-7452	14	38	people	people	NOUN
fbem-7452	14	39	continue	continue	VERB
fbem-7452	14	40	to	to	PART
fbem-7452	14	41	ignore	ignore	VERB
fbem-7452	14	42	the	the	DET
fbem-7452	14	43	bottom	bottom	ADJ
fbem-7452	14	44	line	line	NOUN
fbem-7452	14	45	of	of	ADP
fbem-7452	14	46	the	the	DET
fbem-7452	14	47	law	law	NOUN
fbem-7452	14	48	to	to	PART
fbem-7452	14	49	seek	seek	VERB
fbem-7452	14	50	their	their	PRON
fbem-7452	14	51	own	own	ADJ
fbem-7452	14	52	maximum	maximum	ADJ
fbem-7452	14	53	interests	interest	NOUN
fbem-7452	14	54	.	.	PUNCT
fbem-7452	15	1	the	the	DET
fbem-7452	15	2	tax	tax	NOUN
fbem-7452	15	3	evasion	evasion	NOUN
fbem-7452	15	4	of	of	ADP
fbem-7452	15	5	celebrities	celebrity	NOUN
fbem-7452	15	6	not	not	PART
fbem-7452	15	7	only	only	ADV
fbem-7452	15	8	causes	cause	VERB
fbem-7452	15	9	a	a	DET
fbem-7452	15	10	large	large	ADJ
fbem-7452	15	11	loss	loss	NOUN
fbem-7452	15	12	of	of	ADP
fbem-7452	15	13	tax	tax	NOUN
fbem-7452	15	14	revenue	revenue	NOUN
fbem-7452	15	15	to	to	ADP
fbem-7452	15	16	the	the	DET
fbem-7452	15	17	country	country	NOUN
fbem-7452	15	18	and	and	CCONJ
fbem-7452	15	19	damages	damage	VERB
fbem-7452	15	20	the	the	DET
fbem-7452	15	21	interests	interest	NOUN
fbem-7452	15	22	of	of	ADP
fbem-7452	15	23	the	the	DET
fbem-7452	15	24	masses	masse	NOUN
fbem-7452	15	25	,	,	PUNCT
fbem-7452	15	26	but	but	CCONJ
fbem-7452	15	27	also	also	ADV
fbem-7452	15	28	brings	bring	VERB
fbem-7452	15	29	wrong	wrong	ADJ
fbem-7452	15	30	examples	example	NOUN
fbem-7452	15	31	to	to	ADP
fbem-7452	15	32	the	the	DET
fbem-7452	15	33	public	public	NOUN
fbem-7452	15	34	.	.	PUNCT
fbem-7452	16	1	therefore	therefore	ADV
fbem-7452	16	2	,	,	PUNCT
fbem-7452	16	3	the	the	DET
fbem-7452	16	4	problem	problem	NOUN
fbem-7452	16	5	of	of	ADP
fbem-7452	16	6	star	star	ADJ
fbem-7452	16	7	tax	tax	NOUN
fbem-7452	16	8	evasion	evasion	NOUN
fbem-7452	16	9	has	have	AUX
fbem-7452	16	10	become	become	VERB
fbem-7452	16	11	the	the	DET
fbem-7452	16	12	focus	focus	NOUN
fbem-7452	16	13	of	of	ADP
fbem-7452	16	14	the	the	DET
fbem-7452	16	15	whole	whole	ADJ
fbem-7452	16	16	society	society	NOUN
fbem-7452	16	17	.	.	PUNCT
fbem-7452	17	1	at	at	ADP
fbem-7452	17	2	present	present	ADJ
fbem-7452	17	3	,	,	PUNCT
fbem-7452	17	4	many	many	ADJ
fbem-7452	17	5	scholars	scholar	NOUN
fbem-7452	17	6	at	at	ADP
fbem-7452	17	7	home	home	ADV
fbem-7452	17	8	and	and	CCONJ
fbem-7452	17	9	abroad	abroad	ADV
fbem-7452	17	10	have	have	AUX
fbem-7452	17	11	conducted	conduct	VERB
fbem-7452	17	12	in	in	ADP
fbem-7452	17	13	-	-	PUNCT
fbem-7452	17	14	depth	depth	NOUN
fbem-7452	17	15	research	research	NOUN
fbem-7452	17	16	on	on	ADP
fbem-7452	17	17	the	the	DET
fbem-7452	17	18	phenomenon	phenomenon	NOUN
fbem-7452	17	19	of	of	ADP
fbem-7452	17	20	tax	tax	NOUN
fbem-7452	17	21	evasion	evasion	NOUN
fbem-7452	17	22	.	.	PUNCT
fbem-7452	18	1	american	american	PROPN
fbem-7452	18	2	economist	economist	PROPN
fbem-7452	18	3	p.kagan[6	p.kagan[6	PROPN
fbem-7452	18	4	]	]	PUNCT
fbem-7452	18	5	used	use	VERB
fbem-7452	18	6	the	the	DET
fbem-7452	18	7	cash	cash	NOUN
fbem-7452	18	8	ratio	ratio	NOUN
fbem-7452	18	9	method	method	NOUN
fbem-7452	18	10	for	for	ADP
fbem-7452	18	11	the	the	DET
fbem-7452	18	12	first	first	ADJ
fbem-7452	18	13	time	time	NOUN
fbem-7452	18	14	to	to	PART
fbem-7452	18	15	estimate	estimate	VERB
fbem-7452	18	16	the	the	DET
fbem-7452	18	17	"	"	PUNCT
fbem-7452	18	18	underground	underground	ADJ
fbem-7452	18	19	economic	economic	ADJ
fbem-7452	18	20	transactions	transaction	NOUN
fbem-7452	18	21	"	"	PUNCT
fbem-7452	18	22	and	and	CCONJ
fbem-7452	18	23	tax	tax	NOUN
fbem-7452	18	24	evasion	evasion	NOUN
fbem-7452	18	25	of	of	ADP
fbem-7452	18	26	taxpayers	taxpayer	NOUN
fbem-7452	18	27	in	in	ADP
fbem-7452	18	28	the	the	DET
fbem-7452	18	29	united	united	PROPN
fbem-7452	18	30	states	states	PROPN
fbem-7452	18	31	.	.	PUNCT
fbem-7452	19	1	m.c.allingham	m.c.allingham	PROPN
fbem-7452	19	2	and	and	CCONJ
fbem-7452	19	3	a.alandmo[7	a.alandmo[7	PROPN
fbem-7452	19	4	]	]	PUNCT
fbem-7452	19	5	established	establish	VERB
fbem-7452	19	6	the	the	DET
fbem-7452	19	7	a	a	PRON
fbem-7452	19	8	-	-	PUNCT
fbem-7452	19	9	s	s	NOUN
fbem-7452	19	10	model	model	NOUN
fbem-7452	19	11	to	to	PART
fbem-7452	19	12	study	study	VERB
fbem-7452	19	13	whether	whether	SCONJ
fbem-7452	19	14	taxpayers	taxpayer	NOUN
fbem-7452	19	15	choose	choose	VERB
fbem-7452	19	16	to	to	PART
fbem-7452	19	17	truthfully	truthfully	ADV
fbem-7452	19	18	declare	declare	VERB
fbem-7452	19	19	tax	tax	NOUN
fbem-7452	19	20	or	or	CCONJ
fbem-7452	19	21	underdeclare	underdeclare	VERB
fbem-7452	19	22	part	part	NOUN
fbem-7452	19	23	of	of	ADP
fbem-7452	19	24	income	income	NOUN
fbem-7452	19	25	tax	tax	NOUN
fbem-7452	19	26	in	in	ADP
fbem-7452	19	27	order	order	NOUN
fbem-7452	19	28	to	to	PART
fbem-7452	19	29	maximize	maximize	VERB
fbem-7452	19	30	utility	utility	NOUN
fbem-7452	19	31	under	under	ADP
fbem-7452	19	32	the	the	DET
fbem-7452	19	33	probability	probability	NOUN
fbem-7452	19	34	of	of	ADP
fbem-7452	19	35	being	be	AUX
fbem-7452	19	36	caught	catch	VERB
fbem-7452	19	37	and	and	CCONJ
fbem-7452	19	38	fined	fine	VERB
fbem-7452	19	39	.	.	PUNCT
fbem-7452	20	1	in	in	ADP
fbem-7452	20	2	1973	1973	NUM
fbem-7452	20	3	,	,	PUNCT
fbem-7452	20	4	t.n.sinivasan[8	t.n.sinivasan[8	PROPN
fbem-7452	20	5	]	]	PUNCT
fbem-7452	20	6	established	establish	VERB
fbem-7452	20	7	the	the	DET
fbem-7452	20	8	expected	expect	VERB
fbem-7452	20	9	income	income	NOUN
fbem-7452	20	10	tax	tax	NOUN
fbem-7452	20	11	maximization	maximization	NOUN
fbem-7452	20	12	model	model	NOUN
fbem-7452	20	13	under	under	ADP
fbem-7452	20	14	a	a	DET
fbem-7452	20	15	series	series	NOUN
fbem-7452	20	16	of	of	ADP
fbem-7452	20	17	assumptions	assumption	NOUN
fbem-7452	20	18	.	.	PUNCT
fbem-7452	21	1	in	in	ADP
fbem-7452	21	2	1995	1995	NUM
fbem-7452	21	3	,	,	PUNCT
fbem-7452	21	4	wang	wang	PROPN
fbem-7452	21	5	lujin[9	lujin[9	PROPN
fbem-7452	21	6	]	]	PUNCT
fbem-7452	21	7	showed	show	VERB
fbem-7452	21	8	in	in	ADP
fbem-7452	21	9	his	his	PRON
fbem-7452	21	10	research	research	NOUN
fbem-7452	21	11	that	that	SCONJ
fbem-7452	21	12	simplifying	simplify	VERB
fbem-7452	21	13	the	the	DET
fbem-7452	21	14	tax	tax	NOUN
fbem-7452	21	15	law	law	NOUN
fbem-7452	21	16	and	and	CCONJ
fbem-7452	21	17	procedures	procedure	NOUN
fbem-7452	21	18	,	,	PUNCT
fbem-7452	21	19	strengthening	strengthen	VERB
fbem-7452	21	20	the	the	DET
fbem-7452	21	21	public	public	ADJ
fbem-7452	21	22	tax	tax	NOUN
fbem-7452	21	23	education	education	NOUN
fbem-7452	21	24	and	and	CCONJ
fbem-7452	21	25	publicity	publicity	NOUN
fbem-7452	21	26	,	,	PUNCT
fbem-7452	21	27	and	and	CCONJ
fbem-7452	21	28	improving	improve	VERB
fbem-7452	21	29	the	the	DET
fbem-7452	21	30	relevant	relevant	ADJ
fbem-7452	21	31	effective	effective	ADJ
fbem-7452	21	32	measures	measure	NOUN
fbem-7452	21	33	of	of	ADP
fbem-7452	21	34	tax	tax	NOUN
fbem-7452	21	35	authorities	authority	NOUN
fbem-7452	21	36	were	be	AUX
fbem-7452	21	37	all	all	ADV
fbem-7452	21	38	conducive	conducive	ADJ
fbem-7452	21	39	to	to	ADP
fbem-7452	21	40	reducing	reduce	VERB
fbem-7452	21	41	or	or	CCONJ
fbem-7452	21	42	even	even	ADV
fbem-7452	21	43	preventing	prevent	VERB
fbem-7452	21	44	tax	tax	NOUN
fbem-7452	21	45	evasion	evasion	NOUN
fbem-7452	21	46	.	.	PUNCT
fbem-7452	22	1	in	in	ADP
fbem-7452	22	2	2003	2003	NUM
fbem-7452	22	3	,	,	PUNCT
fbem-7452	22	4	yang	yang	PROPN
fbem-7452	22	5	biyun	biyun	VERB
fbem-7452	22	6	et	et	PROPN
fbem-7452	22	7	al	al	PROPN
fbem-7452	22	8	.	.	PROPN
fbem-7452	22	9	summarized	summarize	VERB
fbem-7452	22	10	the	the	DET
fbem-7452	22	11	evolution	evolution	NOUN
fbem-7452	22	12	of	of	ADP
fbem-7452	22	13	the	the	DET
fbem-7452	22	14	theory	theory	NOUN
fbem-7452	22	15	of	of	ADP
fbem-7452	22	16	individual	individual	ADJ
fbem-7452	22	17	tax	tax	NOUN
fbem-7452	22	18	evasion	evasion	NOUN
fbem-7452	22	19	in	in	ADP
fbem-7452	22	20	foreign	foreign	ADJ
fbem-7452	22	21	countries	country	NOUN
fbem-7452	22	22	,	,	PUNCT
fbem-7452	22	23	and	and	CCONJ
fbem-7452	22	24	put	put	VERB
fbem-7452	22	25	forward	forward	ADV
fbem-7452	22	26	relevant	relevant	ADJ
fbem-7452	22	27	suggestions	suggestion	NOUN
fbem-7452	22	28	on	on	ADP
fbem-7452	22	29	how	how	SCONJ
fbem-7452	22	30	to	to	PART
fbem-7452	22	31	deal	deal	VERB
fbem-7452	22	32	with	with	ADP
fbem-7452	22	33	tax	tax	NOUN
fbem-7452	22	34	evasion	evasion	NOUN
fbem-7452	22	35	.	.	PUNCT
fbem-7452	23	1	in	in	ADP
fbem-7452	23	2	2010	2010	NUM
fbem-7452	23	3	,	,	PUNCT
fbem-7452	23	4	wang	wang	PROPN
fbem-7452	23	5	yuxia	yuxia	PROPN
fbem-7452	23	6	and	and	CCONJ
fbem-7452	23	7	longitudinal	longitudinal	PROPN
fbem-7452	23	8	kai	kai	PROPN
fbem-7452	23	9	better	well	ADV
fbem-7452	23	10	explained	explain	VERB
fbem-7452	23	11	the	the	DET
fbem-7452	23	12	phenomenon	phenomenon	NOUN
fbem-7452	23	13	of	of	ADP
fbem-7452	23	14	tax	tax	NOUN
fbem-7452	23	15	evasion	evasion	NOUN
fbem-7452	23	16	based	base	VERB
fbem-7452	23	17	on	on	ADP
fbem-7452	23	18	the	the	DET
fbem-7452	23	19	a	a	DET
fbem-7452	23	20	-	-	PUNCT
fbem-7452	23	21	s	s	NOUN
fbem-7452	23	22	classic	classic	ADJ
fbem-7452	23	23	model	model	NOUN
fbem-7452	23	24	and	and	CCONJ
fbem-7452	23	25	combined	combine	VERB
fbem-7452	23	26	with	with	ADP
fbem-7452	23	27	the	the	DET
fbem-7452	23	28	national	national	ADJ
fbem-7452	23	29	conditions	condition	NOUN
fbem-7452	23	30	of	of	ADP
fbem-7452	23	31	china	china	PROPN
fbem-7452	23	32	and	and	CCONJ
fbem-7452	23	33	put	put	VERB
fbem-7452	23	34	forward	forward	ADV
fbem-7452	23	35	policy	policy	NOUN
fbem-7452	23	36	suggestions	suggestion	NOUN
fbem-7452	23	37	on	on	ADP
fbem-7452	23	38	the	the	DET
fbem-7452	23	39	treatment	treatment	NOUN
fbem-7452	23	40	of	of	ADP
fbem-7452	23	41	tax	tax	NOUN
fbem-7452	23	42	evasion	evasion	NOUN
fbem-7452	23	43	.	.	PUNCT
fbem-7452	24	1	1.2	1.2	NUM
fbem-7452	24	2	.	.	PUNCT
fbem-7452	24	3	research	research	NOUN
fbem-7452	24	4	purpose	purpose	NOUN
fbem-7452	24	5	of	of	ADP
fbem-7452	24	6	this	this	DET
fbem-7452	24	7	paper	paper	NOUN
fbem-7452	24	8	this	this	DET
fbem-7452	24	9	paper	paper	NOUN
fbem-7452	24	10	systematically	systematically	ADV
fbem-7452	24	11	expounds	expound	VERB
fbem-7452	24	12	the	the	DET
fbem-7452	24	13	reasons	reason	NOUN
fbem-7452	24	14	leading	lead	VERB
fbem-7452	24	15	to	to	ADP
fbem-7452	24	16	the	the	DET
fbem-7452	24	17	stars	star	NOUN
fbem-7452	24	18	'	'	PART
fbem-7452	24	19	tax	tax	NOUN
fbem-7452	24	20	evasion	evasion	NOUN
fbem-7452	24	21	,	,	PUNCT
fbem-7452	24	22	such	such	ADJ
fbem-7452	24	23	as	as	ADP
fbem-7452	24	24	the	the	DET
fbem-7452	24	25	imperfect	imperfect	ADJ
fbem-7452	24	26	tax	tax	NOUN
fbem-7452	24	27	system	system	NOUN
fbem-7452	24	28	,	,	PUNCT
fbem-7452	24	29	the	the	DET
fbem-7452	24	30	tax	tax	NOUN
fbem-7452	24	31	department	department	NOUN
fbem-7452	24	32	's	's	PART
fbem-7452	24	33	punishment	punishment	NOUN
fbem-7452	24	34	for	for	ADP
fbem-7452	24	35	tax	tax	NOUN
fbem-7452	24	36	evasion	evasion	NOUN
fbem-7452	24	37	is	be	AUX
fbem-7452	24	38	not	not	PART
fbem-7452	24	39	strong	strong	ADJ
fbem-7452	24	40	enough	enough	ADV
fbem-7452	24	41	,	,	PUNCT
fbem-7452	24	42	the	the	DET
fbem-7452	24	43	tax	tax	NOUN
fbem-7452	24	44	department	department	NOUN
fbem-7452	24	45	's	's	PART
fbem-7452	24	46	inspection	inspection	NOUN
fbem-7452	24	47	intensity	intensity	NOUN
fbem-7452	24	48	is	be	AUX
fbem-7452	24	49	not	not	PART
fbem-7452	24	50	enough	enough	ADJ
fbem-7452	24	51	.	.	PUNCT
fbem-7452	25	1	furthermore	furthermore	ADV
fbem-7452	25	2	,	,	PUNCT
fbem-7452	25	3	the	the	DET
fbem-7452	25	4	paper	paper	NOUN
fbem-7452	25	5	combs	comb	NOUN
fbem-7452	25	6	and	and	CCONJ
fbem-7452	25	7	analyzes	analyze	VERB
fbem-7452	25	8	the	the	DET
fbem-7452	25	9	influence	influence	NOUN
fbem-7452	25	10	of	of	ADP
fbem-7452	25	11	stars	star	NOUN
fbem-7452	25	12	'	'	PART
fbem-7452	25	13	tax	tax	NOUN
fbem-7452	25	14	evasion	evasion	NOUN
fbem-7452	25	15	,	,	PUNCT
fbem-7452	25	16	establishes	establish	VERB
fbem-7452	25	17	an	an	DET
fbem-7452	25	18	a	a	PRON
fbem-7452	25	19	-	-	PUNCT
fbem-7452	25	20	s	s	NOUN
fbem-7452	25	21	tax	tax	NOUN
fbem-7452	25	22	evasion	evasion	NOUN
fbem-7452	25	23	model	model	NOUN
fbem-7452	25	24	,	,	PUNCT
fbem-7452	25	25	and	and	CCONJ
fbem-7452	25	26	carries	carry	VERB
fbem-7452	25	27	out	out	ADP
fbem-7452	25	28	extended	extended	ADJ
fbem-7452	25	29	analysis	analysis	NOUN
fbem-7452	25	30	,	,	PUNCT
fbem-7452	25	31	and	and	CCONJ
fbem-7452	25	32	studies	study	NOUN
fbem-7452	25	33	issues	issue	NOUN
fbem-7452	25	34	such	such	ADJ
fbem-7452	25	35	as	as	ADP
fbem-7452	25	36	perfecting	perfect	VERB
fbem-7452	25	37	the	the	DET
fbem-7452	25	38	inspection	inspection	NOUN
fbem-7452	25	39	system	system	NOUN
fbem-7452	25	40	,	,	PUNCT
fbem-7452	25	41	intensifying	intensify	VERB
fbem-7452	25	42	the	the	DET
fbem-7452	25	43	inspection	inspection	NOUN
fbem-7452	25	44	,	,	PUNCT
fbem-7452	25	45	increasing	increase	VERB
fbem-7452	25	46	the	the	DET
fbem-7452	25	47	multiple	multiple	NOUN
fbem-7452	25	48	of	of	ADP
fbem-7452	25	49	fines	fine	NOUN
fbem-7452	25	50	and	and	CCONJ
fbem-7452	25	51	intensifying	intensify	VERB
fbem-7452	25	52	the	the	DET
fbem-7452	25	53	punishment	punishment	NOUN
fbem-7452	25	54	.	.	PUNCT
fbem-7452	26	1	finally	finally	ADV
fbem-7452	26	2	,	,	PUNCT
fbem-7452	26	3	some	some	DET
fbem-7452	26	4	effective	effective	ADJ
fbem-7452	26	5	suggestions	suggestion	NOUN
fbem-7452	26	6	are	be	AUX
fbem-7452	26	7	put	put	VERB
fbem-7452	26	8	forward	forward	ADV
fbem-7452	26	9	for	for	ADP
fbem-7452	26	10	the	the	DET
fbem-7452	26	11	existing	exist	VERB
fbem-7452	26	12	problems	problem	NOUN
fbem-7452	26	13	.	.	PUNCT
fbem-7452	27	1	2	2	X
fbem-7452	27	2	.	.	X
fbem-7452	27	3	a	a	DET
fbem-7452	27	4	-	-	PUNCT
fbem-7452	27	5	s	s	NOUN
fbem-7452	27	6	tax	tax	NOUN
fbem-7452	27	7	evasion	evasion	NOUN
fbem-7452	27	8	model	model	NOUN
fbem-7452	27	9	2.1	2.1	NUM
fbem-7452	27	10	.	.	PUNCT
fbem-7452	28	1	classic	classic	ADJ
fbem-7452	28	2	a	a	DET
fbem-7452	28	3	-	-	PUNCT
fbem-7452	28	4	s	s	NOUN
fbem-7452	28	5	tax	tax	NOUN
fbem-7452	28	6	evasion	evasion	NOUN
fbem-7452	28	7	model	model	NOUN
fbem-7452	28	8	2.1.1	2.1.1	NUM
fbem-7452	28	9	.	.	PUNCT
fbem-7452	29	1	mathematical	mathematical	ADJ
fbem-7452	29	2	principles	principle	NOUN
fbem-7452	29	3	of	of	ADP
fbem-7452	29	4	classic	classic	ADJ
fbem-7452	29	5	a	a	PRON
fbem-7452	29	6	-	-	PUNCT
fbem-7452	29	7	s	s	NOUN
fbem-7452	29	8	tax	tax	NOUN
fbem-7452	29	9	evasion	evasion	NOUN
fbem-7452	29	10	model	model	NOUN
fbem-7452	29	11	the	the	DET
fbem-7452	29	12	classic	classic	ADJ
fbem-7452	29	13	"	"	PUNCT
fbem-7452	29	14	a	a	DET
fbem-7452	29	15	-s	-s	INTJ
fbem-7452	29	16	"	"	PUNCT
fbem-7452	29	17	tax	tax	NOUN
fbem-7452	29	18	evasion	evasion	NOUN
fbem-7452	29	19	model	model	NOUN
fbem-7452	29	20	was	be	AUX
fbem-7452	29	21	first	first	ADV
fbem-7452	29	22	proposed	propose	VERB
fbem-7452	29	23	by	by	ADP
fbem-7452	29	24	allingham.m.g	allingham.m.g	PROPN
fbem-7452	29	25	and	and	CCONJ
fbem-7452	29	26	sandmo	sandmo	NOUN
fbem-7452	29	27	in	in	ADP
fbem-7452	29	28	1972	1972	NUM
fbem-7452	29	29	.	.	PUNCT
fbem-7452	30	1	the	the	DET
fbem-7452	30	2	hypothesis	hypothesis	NOUN
fbem-7452	30	3	of	of	ADP
fbem-7452	30	4	this	this	DET
fbem-7452	30	5	model	model	NOUN
fbem-7452	30	6	is	be	AUX
fbem-7452	30	7	the	the	DET
fbem-7452	30	8	"	"	PUNCT
fbem-7452	30	9	rational	rational	ADJ
fbem-7452	30	10	man	man	NOUN
fbem-7452	30	11	"	"	PUNCT
fbem-7452	30	12	hypothesis	hypothesis	NOUN
fbem-7452	30	13	commonly	commonly	ADV
fbem-7452	30	14	used	use	VERB
fbem-7452	30	15	in	in	ADP
fbem-7452	30	16	economics	economic	NOUN
fbem-7452	30	17	,	,	PUNCT
fbem-7452	30	18	that	that	ADV
fbem-7452	30	19	is	is	ADV
fbem-7452	30	20	,	,	PUNCT
fbem-7452	30	21	taxpayers	taxpayer	NOUN
fbem-7452	30	22	have	have	VERB
fbem-7452	30	23	absolute	absolute	ADJ
fbem-7452	30	24	rationality	rationality	NOUN
fbem-7452	30	25	and	and	CCONJ
fbem-7452	30	26	always	always	ADV
fbem-7452	30	27	adhere	adhere	VERB
fbem-7452	30	28	to	to	ADP
fbem-7452	30	29	the	the	DET
fbem-7452	30	30	principle	principle	NOUN
fbem-7452	30	31	of	of	ADP
fbem-7452	30	32	maximizing	maximize	VERB
fbem-7452	30	33	benefits	benefit	NOUN
fbem-7452	30	34	.	.	PUNCT
fbem-7452	31	1	as	as	ADP
fbem-7452	31	2	a	a	DET
fbem-7452	31	3	"	"	PUNCT
fbem-7452	31	4	rational	rational	ADJ
fbem-7452	31	5	"	"	PUNCT
fbem-7452	31	6	taxpayer	taxpayer	NOUN
fbem-7452	31	7	,	,	PUNCT
fbem-7452	31	8	how	how	SCONJ
fbem-7452	31	9	to	to	PART
fbem-7452	31	10	reduce	reduce	VERB
fbem-7452	31	11	their	their	PRON
fbem-7452	31	12	tax	tax	NOUN
fbem-7452	31	13	burden	burden	NOUN
fbem-7452	31	14	and	and	CCONJ
fbem-7452	31	15	achieve	achieve	VERB
fbem-7452	31	16	maximum	maximum	ADJ
fbem-7452	31	17	benefits	benefit	NOUN
fbem-7452	31	18	is	be	AUX
fbem-7452	31	19	their	their	PRON
fbem-7452	31	20	primary	primary	ADJ
fbem-7452	31	21	consideration	consideration	NOUN
fbem-7452	31	22	.	.	PUNCT
fbem-7452	32	1	for	for	ADP
fbem-7452	32	2	taxpayers	taxpayer	NOUN
fbem-7452	32	3	,	,	PUNCT
fbem-7452	32	4	reasonable	reasonable	ADJ
fbem-7452	32	5	and	and	CCONJ
fbem-7452	32	6	legal	legal	ADJ
fbem-7452	32	7	tax	tax	NOUN
fbem-7452	32	8	avoidance	avoidance	NOUN
fbem-7452	32	9	reduces	reduce	VERB
fbem-7452	32	10	their	their	PRON
fbem-7452	32	11	tax	tax	NOUN
fbem-7452	32	12	burden	burden	NOUN
fbem-7452	32	13	,	,	PUNCT
fbem-7452	32	14	which	which	PRON
fbem-7452	32	15	is	be	AUX
fbem-7452	32	16	obviously	obviously	ADV
fbem-7452	32	17	not	not	PART
fbem-7452	32	18	satisfactory	satisfactory	ADJ
fbem-7452	32	19	.	.	PUNCT
fbem-7452	33	1	therefore	therefore	ADV
fbem-7452	33	2	,	,	PUNCT
fbem-7452	33	3	more	more	ADV
fbem-7452	33	4	high	high	ADJ
fbem-7452	33	5	-	-	PUNCT
fbem-7452	33	6	value	value	NOUN
fbem-7452	33	7	taxpayers	taxpayer	NOUN
fbem-7452	33	8	will	will	AUX
fbem-7452	33	9	choose	choose	VERB
fbem-7452	33	10	whether	whether	SCONJ
fbem-7452	33	11	to	to	PART
fbem-7452	33	12	risk	risk	VERB
fbem-7452	33	13	both	both	PRON
fbem-7452	33	14	material	material	NOUN
fbem-7452	33	15	and	and	CCONJ
fbem-7452	33	16	spiritual	spiritual	ADJ
fbem-7452	33	17	punishment	punishment	NOUN
fbem-7452	33	18	for	for	ADP
fbem-7452	33	19	illegal	illegal	ADJ
fbem-7452	33	20	tax	tax	NOUN
fbem-7452	33	21	evasion	evasion	NOUN
fbem-7452	33	22	by	by	ADP
fbem-7452	33	23	weighing	weigh	VERB
fbem-7452	33	24	the	the	DET
fbem-7452	33	25	loss	loss	NOUN
fbem-7452	33	26	caused	cause	VERB
fbem-7452	33	27	by	by	ADP
fbem-7452	33	28	risks	risk	NOUN
fbem-7452	33	29	and	and	CCONJ
fbem-7452	33	30	the	the	DET
fbem-7452	33	31	profit	profit	NOUN
fbem-7452	33	32	brought	bring	VERB
fbem-7452	33	33	by	by	ADP
fbem-7452	33	34	tax	tax	NOUN
fbem-7452	33	35	evasion	evasion	NOUN
fbem-7452	33	36	.	.	PUNCT
fbem-7452	34	1	to	to	PART
fbem-7452	34	2	sum	sum	VERB
fbem-7452	34	3	up	up	ADP
fbem-7452	34	4	,	,	PUNCT
fbem-7452	34	5	the	the	DET
fbem-7452	34	6	classic	classic	ADJ
fbem-7452	34	7	"	"	PUNCT
fbem-7452	34	8	a	a	DET
fbem-7452	34	9	-s	-s	INTJ
fbem-7452	34	10	"	"	PUNCT
fbem-7452	34	11	tax	tax	NOUN
fbem-7452	34	12	evasion	evasion	NOUN
fbem-7452	34	13	model	model	NOUN
fbem-7452	34	14	has	have	VERB
fbem-7452	34	15	the	the	DET
fbem-7452	34	16	16	16	NUM
fbem-7452	34	17	following	follow	VERB
fbem-7452	34	18	assumptions	assumption	NOUN
fbem-7452	34	19	:	:	PUNCT
fbem-7452	34	20	"	"	PUNCT
fbem-7452	34	21	rational	rational	ADJ
fbem-7452	34	22	"	"	PUNCT
fbem-7452	34	23	taxpayers	taxpayer	NOUN
fbem-7452	34	24	;	;	PUNCT
fbem-7452	34	25	benefit	benefit	NOUN
fbem-7452	34	26	maximization	maximization	NOUN
fbem-7452	34	27	-utility	-utility	NOUN
fbem-7452	34	28	function	function	NOUN
fbem-7452	34	29	is	be	AUX
fbem-7452	34	30	a	a	DET
fbem-7452	34	31	function	function	NOUN
fbem-7452	34	32	that	that	PRON
fbem-7452	34	33	takes	take	VERB
fbem-7452	34	34	disposable	disposable	ADJ
fbem-7452	34	35	income	income	NOUN
fbem-7452	34	36	as	as	ADP
fbem-7452	34	37	a	a	DET
fbem-7452	34	38	single	single	ADJ
fbem-7452	34	39	variable	variable	NOUN
fbem-7452	34	40	,	,	PUNCT
fbem-7452	34	41	and	and	CCONJ
fbem-7452	34	42	taxpayers	taxpayer	NOUN
fbem-7452	34	43	take	take	VERB
fbem-7452	34	44	utility	utility	NOUN
fbem-7452	34	45	maximization	maximization	NOUN
fbem-7452	34	46	as	as	ADP
fbem-7452	34	47	their	their	PRON
fbem-7452	34	48	fundamental	fundamental	ADJ
fbem-7452	34	49	goal	goal	NOUN
fbem-7452	34	50	.	.	PUNCT
fbem-7452	35	1	risk	risk	NOUN
fbem-7452	35	2	avoiders	avoider	NOUN
fbem-7452	35	3	taxpayers	taxpayer	NOUN
fbem-7452	35	4	as	as	ADP
fbem-7452	35	5	risk	risk	NOUN
fbem-7452	35	6	avoiders	avoider	NOUN
fbem-7452	35	7	,	,	PUNCT
fbem-7452	35	8	tax	tax	NOUN
fbem-7452	35	9	levy	levy	NOUN
fbem-7452	35	10	and	and	CCONJ
fbem-7452	35	11	implement	implement	VERB
fbem-7452	35	12	proportional	proportional	ADJ
fbem-7452	35	13	tax	tax	NOUN
fbem-7452	35	14	rate	rate	NOUN
fbem-7452	35	15	.	.	PUNCT
fbem-7452	36	1	relevant	relevant	ADJ
fbem-7452	36	2	parameters	parameter	NOUN
fbem-7452	36	3	of	of	ADP
fbem-7452	36	4	model	model	NOUN
fbem-7452	36	5	establishment	establishment	NOUN
fbem-7452	36	6	are	be	AUX
fbem-7452	36	7	as	as	SCONJ
fbem-7452	36	8	follows	follow	VERB
fbem-7452	36	9	:	:	PUNCT
fbem-7452	36	10	the	the	DET
fbem-7452	36	11	probability	probability	NOUN
fbem-7452	36	12	of	of	ADP
fbem-7452	36	13	audit	audit	NOUN
fbem-7452	36	14	and	and	CCONJ
fbem-7452	36	15	inspection	inspection	NOUN
fbem-7452	36	16	is	be	AUX
fbem-7452	36	17	p	p	NOUN
fbem-7452	36	18	(	(	PUNCT
fbem-7452	36	19	0≤p≤1	0≤p≤1	NOUN
fbem-7452	36	20	)	)	PUNCT
fbem-7452	36	21	,	,	PUNCT
fbem-7452	36	22	the	the	DET
fbem-7452	36	23	penalty	penalty	NOUN
fbem-7452	36	24	multiple	multiple	NOUN
fbem-7452	36	25	is	be	AUX
fbem-7452	36	26	f	f	PROPN
fbem-7452	36	27	(	(	PUNCT
fbem-7452	36	28	f	f	PROPN
fbem-7452	36	29	is	be	AUX
fbem-7452	36	30	the	the	DET
fbem-7452	36	31	value	value	NOUN
fbem-7452	36	32	specified	specify	VERB
fbem-7452	36	33	by	by	ADP
fbem-7452	36	34	the	the	DET
fbem-7452	36	35	relevant	relevant	ADJ
fbem-7452	36	36	national	national	ADJ
fbem-7452	36	37	tax	tax	NOUN
fbem-7452	36	38	authorities	authority	NOUN
fbem-7452	36	39	,	,	PUNCT
fbem-7452	36	40	which	which	PRON
fbem-7452	36	41	is	be	AUX
fbem-7452	36	42	an	an	DET
fbem-7452	36	43	important	important	ADJ
fbem-7452	36	44	deterrent	deterrent	NOUN
fbem-7452	36	45	parameter	parameter	NOUN
fbem-7452	36	46	to	to	PART
fbem-7452	36	47	avoid	avoid	VERB
fbem-7452	36	48	tax	tax	NOUN
fbem-7452	36	49	evasion	evasion	NOUN
fbem-7452	36	50	)	)	PUNCT
fbem-7452	36	51	,	,	PUNCT
fbem-7452	36	52	the	the	DET
fbem-7452	36	53	taxpayer	taxpayer	NOUN
fbem-7452	36	54	's	's	PART
fbem-7452	36	55	total	total	ADJ
fbem-7452	36	56	contractual	contractual	ADJ
fbem-7452	36	57	income	income	NOUN
fbem-7452	36	58	is	be	AUX
fbem-7452	36	59	w	w	NOUN
fbem-7452	36	60	(	(	PUNCT
fbem-7452	36	61	w	w	NOUN
fbem-7452	36	62	is	be	AUX
fbem-7452	36	63	the	the	DET
fbem-7452	36	64	value	value	NOUN
fbem-7452	36	65	known	know	VERB
fbem-7452	36	66	to	to	ADP
fbem-7452	36	67	the	the	DET
fbem-7452	36	68	taxpayer	taxpayer	NOUN
fbem-7452	36	69	)	)	PUNCT
fbem-7452	36	70	,	,	PUNCT
fbem-7452	36	71	the	the	DET
fbem-7452	36	72	tax	tax	NOUN
fbem-7452	36	73	rate	rate	NOUN
fbem-7452	36	74	is	be	AUX
fbem-7452	36	75	t	t	PROPN
fbem-7452	36	76	(	(	PUNCT
fbem-7452	36	77	t	t	PROPN
fbem-7452	36	78	is	be	AUX
fbem-7452	36	79	the	the	DET
fbem-7452	36	80	value	value	NOUN
fbem-7452	36	81	specified	specify	VERB
fbem-7452	36	82	by	by	ADP
fbem-7452	36	83	the	the	DET
fbem-7452	36	84	relevant	relevant	ADJ
fbem-7452	36	85	national	national	ADJ
fbem-7452	36	86	tax	tax	NOUN
fbem-7452	36	87	authorities	authority	NOUN
fbem-7452	36	88	)	)	PUNCT
fbem-7452	36	89	,	,	PUNCT
fbem-7452	36	90	the	the	DET
fbem-7452	36	91	tax	tax	NOUN
fbem-7452	36	92	evasion	evasion	NOUN
fbem-7452	36	93	is	be	AUX
fbem-7452	36	94	e	e	NOUN
fbem-7452	36	95	(	(	PUNCT
fbem-7452	36	96	e	e	NOUN
fbem-7452	36	97	is	be	AUX
fbem-7452	36	98	the	the	DET
fbem-7452	36	99	value	value	NOUN
fbem-7452	36	100	known	know	VERB
fbem-7452	36	101	to	to	ADP
fbem-7452	36	102	the	the	DET
fbem-7452	36	103	taxpayer	taxpayer	NOUN
fbem-7452	36	104	,	,	PUNCT
fbem-7452	36	105	the	the	DET
fbem-7452	36	106	value	value	NOUN
fbem-7452	36	107	depends	depend	VERB
fbem-7452	36	108	on	on	ADP
fbem-7452	36	109	whether	whether	SCONJ
fbem-7452	36	110	the	the	DET
fbem-7452	36	111	taxpayer	taxpayer	NOUN
fbem-7452	36	112	underreports	underreport	NOUN
fbem-7452	36	113	or	or	CCONJ
fbem-7452	36	114	hides	hide	VERB
fbem-7452	36	115	the	the	DET
fbem-7452	36	116	total	total	ADJ
fbem-7452	36	117	income	income	NOUN
fbem-7452	36	118	)	)	PUNCT
fbem-7452	36	119	.	.	PUNCT
fbem-7452	37	1	suppose	suppose	VERB
fbem-7452	37	2	that	that	SCONJ
fbem-7452	37	3	in	in	ADP
fbem-7452	37	4	the	the	DET
fbem-7452	37	5	above	above	ADJ
fbem-7452	37	6	quantitative	quantitative	ADJ
fbem-7452	37	7	values	value	NOUN
fbem-7452	37	8	,	,	PUNCT
fbem-7452	37	9	tax	tax	NOUN
fbem-7452	37	10	evasion	evasion	NOUN
fbem-7452	37	11	e	e	NOUN
fbem-7452	37	12	is	be	AUX
fbem-7452	37	13	a	a	DET
fbem-7452	37	14	variable	variable	NOUN
fbem-7452	37	15	determined	determine	VERB
fbem-7452	37	16	by	by	ADP
fbem-7452	37	17	individuals	individual	NOUN
fbem-7452	37	18	,	,	PUNCT
fbem-7452	37	19	utility	utility	NOUN
fbem-7452	37	20	function	function	NOUN
fbem-7452	37	21	is	be	AUX
fbem-7452	37	22	a	a	DET
fbem-7452	37	23	dependent	dependent	ADJ
fbem-7452	37	24	variable	variable	NOUN
fbem-7452	37	25	,	,	PUNCT
fbem-7452	37	26	and	and	CCONJ
fbem-7452	37	27	other	other	ADJ
fbem-7452	37	28	values	value	NOUN
fbem-7452	37	29	can	can	AUX
fbem-7452	37	30	be	be	AUX
fbem-7452	37	31	regarded	regard	VERB
fbem-7452	37	32	as	as	ADP
fbem-7452	37	33	fixed	fix	VERB
fbem-7452	37	34	.	.	PUNCT
fbem-7452	38	1	under	under	ADP
fbem-7452	38	2	the	the	DET
fbem-7452	38	3	above	above	ADJ
fbem-7452	38	4	assumptions	assumption	NOUN
fbem-7452	38	5	,	,	PUNCT
fbem-7452	38	6	the	the	DET
fbem-7452	38	7	influence	influence	NOUN
fbem-7452	38	8	of	of	ADP
fbem-7452	38	9	penalty	penalty	NOUN
fbem-7452	38	10	multiple	multiple	ADJ
fbem-7452	38	11	and	and	CCONJ
fbem-7452	38	12	inspection	inspection	NOUN
fbem-7452	38	13	rate	rate	NOUN
fbem-7452	38	14	on	on	ADP
fbem-7452	38	15	taxpayers	taxpayer	NOUN
fbem-7452	38	16	is	be	AUX
fbem-7452	38	17	studied	study	VERB
fbem-7452	38	18	.	.	PUNCT
fbem-7452	39	1	the	the	DET
fbem-7452	39	2	utility	utility	NOUN
fbem-7452	39	3	function	function	NOUN
fbem-7452	39	4	when	when	SCONJ
fbem-7452	39	5	tax	tax	NOUN
fbem-7452	39	6	evasion	evasion	NOUN
fbem-7452	39	7	is	be	AUX
fbem-7452	39	8	not	not	PART
fbem-7452	39	9	detected	detect	VERB
fbem-7452	39	10	is	be	AUX
fbem-7452	39	11	:	:	PUNCT
fbem-7452	39	12	y	y	PROPN
fbem-7452	39	13	1	1	NUM
fbem-7452	39	14	t	t	PROPN
fbem-7452	39	15	w	w	NOUN
fbem-7452	39	16	te	te	PROPN
fbem-7452	39	17	,	,	PUNCT
fbem-7452	39	18	the	the	DET
fbem-7452	39	19	utility	utility	NOUN
fbem-7452	39	20	function	function	NOUN
fbem-7452	39	21	when	when	SCONJ
fbem-7452	39	22	tax	tax	NOUN
fbem-7452	39	23	evasion	evasion	NOUN
fbem-7452	39	24	is	be	AUX
fbem-7452	39	25	detected	detect	VERB
fbem-7452	39	26	is	be	AUX
fbem-7452	39	27	z	z	PROPN
fbem-7452	39	28	1	1	NUM
fbem-7452	39	29	t	t	NOUN
fbem-7452	39	30	w	w	PROPN
fbem-7452	39	31	fte	fte	PROPN
fbem-7452	39	32	te	te	PROPN
fbem-7452	39	33	,	,	PUNCT
fbem-7452	39	34	then	then	ADV
fbem-7452	39	35	the	the	DET
fbem-7452	39	36	taxpayer	taxpayer	NOUN
fbem-7452	39	37	's	's	PART
fbem-7452	39	38	utility	utility	NOUN
fbem-7452	39	39	function	function	NOUN
fbem-7452	39	40	is	be	AUX
fbem-7452	39	41	:	:	PUNCT
fbem-7452	39	42	u	u	NOUN
fbem-7452	39	43	1	1	NUM
fbem-7452	39	44	p	p	PROPN
fbem-7452	39	45	y	y	PROPN
fbem-7452	39	46	pz	pz	PROPN
fbem-7452	39	47	,	,	PUNCT
fbem-7452	39	48	in	in	ADP
fbem-7452	39	49	this	this	DET
fbem-7452	39	50	case	case	NOUN
fbem-7452	39	51	,	,	PUNCT
fbem-7452	39	52	take	take	VERB
fbem-7452	39	53	the	the	DET
fbem-7452	39	54	derivative	derivative	NOUN
fbem-7452	39	55	of	of	ADP
fbem-7452	39	56	the	the	DET
fbem-7452	39	57	utility	utility	NOUN
fbem-7452	39	58	function	function	NOUN
fbem-7452	39	59	:	:	PUNCT
fbem-7452	39	60	1	1	NUM
fbem-7452	39	61	p	p	NOUN
fbem-7452	39	62	t	t	PROPN
fbem-7452	39	63	pt	pt	X
fbem-7452	39	64	pft	pft	PROPN
fbem-7452	39	65	t	t	PROPN
fbem-7452	39	66	1	1	NUM
fbem-7452	39	67	pf	pf	NOUN
fbem-7452	39	68	.	.	PUNCT
fbem-7452	40	1	(	(	PUNCT
fbem-7452	40	2	1	1	X
fbem-7452	40	3	)	)	PUNCT
fbem-7452	40	4	2.1.2	2.1.2	NUM
fbem-7452	40	5	.	.	NOUN
fbem-7452	40	6	mathematical	mathematical	ADJ
fbem-7452	40	7	analysis	analysis	NOUN
fbem-7452	40	8	of	of	ADP
fbem-7452	40	9	classic	classic	ADJ
fbem-7452	40	10	a	a	PRON
fbem-7452	40	11	-	-	PUNCT
fbem-7452	40	12	s	s	NOUN
fbem-7452	40	13	tax	tax	NOUN
fbem-7452	40	14	evasion	evasion	NOUN
fbem-7452	40	15	model	model	NOUN
fbem-7452	40	16	in	in	ADP
fbem-7452	40	17	equation	equation	NOUN
fbem-7452	40	18	(	(	PUNCT
fbem-7452	40	19	1	1	NUM
fbem-7452	40	20	)	)	PUNCT
fbem-7452	40	21	,	,	PUNCT
fbem-7452	40	22	t	t	PROPN
fbem-7452	40	23	is	be	AUX
fbem-7452	40	24	always	always	ADV
fbem-7452	40	25	greater	great	ADJ
fbem-7452	40	26	than	than	ADP
fbem-7452	40	27	zero	zero	NUM
fbem-7452	40	28	.	.	PUNCT
fbem-7452	41	1	first	first	ADV
fbem-7452	41	2	,	,	PUNCT
fbem-7452	41	3	the	the	DET
fbem-7452	41	4	value	value	NOUN
fbem-7452	41	5	of	of	ADP
fbem-7452	41	6	1	1	NUM
fbem-7452	41	7	-	-	PUNCT
fbem-7452	41	8	pf	pf	PROPN
fbem-7452	41	9	is	be	AUX
fbem-7452	41	10	classified	classify	VERB
fbem-7452	41	11	and	and	CCONJ
fbem-7452	41	12	discussed	discuss	VERB
fbem-7452	41	13	.	.	PUNCT
fbem-7452	42	1	(	(	PUNCT
fbem-7452	42	2	1	1	X
fbem-7452	42	3	)	)	PUNCT
fbem-7452	42	4	if	if	SCONJ
fbem-7452	42	5	1	1	NUM
fbem-7452	42	6	-	-	NUM
fbem-7452	42	7	pf>0	pf>0	NOUN
fbem-7452	42	8	,	,	PUNCT
fbem-7452	42	9	it	it	PRON
fbem-7452	42	10	will	will	AUX
fbem-7452	42	11	increase	increase	VERB
fbem-7452	42	12	with	with	ADP
fbem-7452	42	13	the	the	DET
fbem-7452	42	14	increase	increase	NOUN
fbem-7452	42	15	of	of	ADP
fbem-7452	42	16	e	e	NOUN
fbem-7452	42	17	,	,	PUNCT
fbem-7452	42	18	which	which	PRON
fbem-7452	42	19	means	mean	VERB
fbem-7452	42	20	that	that	SCONJ
fbem-7452	42	21	the	the	PRON
fbem-7452	42	22	higher	high	ADJ
fbem-7452	42	23	the	the	DET
fbem-7452	42	24	tax	tax	NOUN
fbem-7452	42	25	evasion	evasion	NOUN
fbem-7452	42	26	is	be	AUX
fbem-7452	42	27	,	,	PUNCT
fbem-7452	42	28	the	the	DET
fbem-7452	42	29	more	more	ADJ
fbem-7452	42	30	utility	utility	NOUN
fbem-7452	42	31	the	the	DET
fbem-7452	42	32	tax	tax	NOUN
fbem-7452	42	33	evader	evader	NOUN
fbem-7452	42	34	will	will	AUX
fbem-7452	42	35	get	get	VERB
fbem-7452	42	36	.	.	PUNCT
fbem-7452	43	1	at	at	ADP
fbem-7452	43	2	this	this	DET
fbem-7452	43	3	time	time	NOUN
fbem-7452	43	4	,	,	PUNCT
fbem-7452	43	5	pf<1	pf<1	PROPN
fbem-7452	43	6	indicates	indicate	VERB
fbem-7452	43	7	that	that	SCONJ
fbem-7452	43	8	either	either	CCONJ
fbem-7452	43	9	the	the	DET
fbem-7452	43	10	inspection	inspection	NOUN
fbem-7452	43	11	probability	probability	NOUN
fbem-7452	43	12	is	be	AUX
fbem-7452	43	13	too	too	ADV
fbem-7452	43	14	small	small	ADJ
fbem-7452	43	15	or	or	CCONJ
fbem-7452	43	16	the	the	DET
fbem-7452	43	17	penalty	penalty	NOUN
fbem-7452	43	18	multiple	multiple	NOUN
fbem-7452	43	19	is	be	AUX
fbem-7452	43	20	too	too	ADV
fbem-7452	43	21	small	small	ADJ
fbem-7452	43	22	to	to	PART
fbem-7452	43	23	effectively	effectively	ADV
fbem-7452	43	24	deter	deter	VERB
fbem-7452	43	25	high	high	ADJ
fbem-7452	43	26	taxpayers	taxpayer	NOUN
fbem-7452	43	27	and	and	CCONJ
fbem-7452	43	28	restrain	restrain	VERB
fbem-7452	43	29	tax	tax	NOUN
fbem-7452	43	30	evasion	evasion	NOUN
fbem-7452	43	31	.	.	PUNCT
fbem-7452	44	1	(	(	PUNCT
fbem-7452	44	2	2	2	X
fbem-7452	44	3	)	)	PUNCT
fbem-7452	44	4	if	if	SCONJ
fbem-7452	44	5	1	1	NUM
fbem-7452	44	6	-	-	SYM
fbem-7452	44	7	pf<0	pf<0	PROPN
fbem-7452	44	8	,	,	PUNCT
fbem-7452	44	9	it	it	PRON
fbem-7452	44	10	means	mean	VERB
fbem-7452	44	11	that	that	SCONJ
fbem-7452	44	12	the	the	DET
fbem-7452	44	13	utility	utility	NOUN
fbem-7452	44	14	function	function	NOUN
fbem-7452	44	15	decreases	decrease	VERB
fbem-7452	44	16	with	with	ADP
fbem-7452	44	17	the	the	DET
fbem-7452	44	18	increase	increase	NOUN
fbem-7452	44	19	of	of	ADP
fbem-7452	44	20	tax	tax	NOUN
fbem-7452	44	21	evasion	evasion	NOUN
fbem-7452	44	22	e	e	NOUN
fbem-7452	44	23	,	,	PUNCT
fbem-7452	44	24	which	which	PRON
fbem-7452	44	25	is	be	AUX
fbem-7452	44	26	what	what	PRON
fbem-7452	44	27	we	we	PRON
fbem-7452	44	28	hope	hope	VERB
fbem-7452	44	29	to	to	PART
fbem-7452	44	30	see	see	VERB
fbem-7452	44	31	.	.	PUNCT
fbem-7452	45	1	in	in	ADP
fbem-7452	45	2	this	this	DET
fbem-7452	45	3	case	case	NOUN
fbem-7452	45	4	,	,	PUNCT
fbem-7452	45	5	pf>1	pf>1	NOUN
fbem-7452	45	6	means	mean	VERB
fbem-7452	45	7	that	that	SCONJ
fbem-7452	45	8	the	the	DET
fbem-7452	45	9	inspection	inspection	NOUN
fbem-7452	45	10	probability	probability	NOUN
fbem-7452	45	11	is	be	AUX
fbem-7452	45	12	relatively	relatively	ADV
fbem-7452	45	13	large	large	ADJ
fbem-7452	45	14	or	or	CCONJ
fbem-7452	45	15	the	the	DET
fbem-7452	45	16	penalty	penalty	NOUN
fbem-7452	45	17	multiple	multiple	NOUN
fbem-7452	45	18	is	be	AUX
fbem-7452	45	19	relatively	relatively	ADV
fbem-7452	45	20	high	high	ADJ
fbem-7452	45	21	,	,	PUNCT
fbem-7452	45	22	and	and	CCONJ
fbem-7452	45	23	tax	tax	NOUN
fbem-7452	45	24	evasion	evasion	NOUN
fbem-7452	45	25	can	can	AUX
fbem-7452	45	26	be	be	AUX
fbem-7452	45	27	well	well	ADV
fbem-7452	45	28	controlled	control	VERB
fbem-7452	45	29	at	at	ADP
fbem-7452	45	30	this	this	DET
fbem-7452	45	31	time	time	NOUN
fbem-7452	45	32	.	.	PUNCT
fbem-7452	46	1	(	(	PUNCT
fbem-7452	46	2	3	3	X
fbem-7452	46	3	)	)	PUNCT
fbem-7452	46	4	if	if	SCONJ
fbem-7452	46	5	1	1	NUM
fbem-7452	46	6	-	-	SYM
fbem-7452	46	7	pf	pf	NOUN
fbem-7452	46	8	=	=	NOUN
fbem-7452	46	9	0	0	NUM
fbem-7452	46	10	,	,	PUNCT
fbem-7452	46	11	that	that	ADV
fbem-7452	46	12	is	is	ADV
fbem-7452	46	13	,	,	PUNCT
fbem-7452	46	14	p=1	p=1	PROPN
fbem-7452	46	15	/	/	SYM
fbem-7452	46	16	f	f	NOUN
fbem-7452	46	17	,	,	PUNCT
fbem-7452	46	18	then	then	ADV
fbem-7452	46	19	the	the	DET
fbem-7452	46	20	utility	utility	NOUN
fbem-7452	46	21	function	function	NOUN
fbem-7452	46	22	reaches	reach	VERB
fbem-7452	46	23	the	the	DET
fbem-7452	46	24	extreme	extreme	ADJ
fbem-7452	46	25	value	value	NOUN
fbem-7452	46	26	,	,	PUNCT
fbem-7452	46	27	and	and	CCONJ
fbem-7452	46	28	the	the	DET
fbem-7452	46	29	inspection	inspection	NOUN
fbem-7452	46	30	probability	probability	NOUN
fbem-7452	46	31	is	be	AUX
fbem-7452	46	32	negatively	negatively	ADV
fbem-7452	46	33	correlated	correlate	VERB
fbem-7452	46	34	with	with	ADP
fbem-7452	46	35	the	the	DET
fbem-7452	46	36	penalty	penalty	NOUN
fbem-7452	46	37	multiple	multiple	NOUN
fbem-7452	46	38	.	.	PUNCT
fbem-7452	47	1	this	this	PRON
fbem-7452	47	2	means	mean	VERB
fbem-7452	47	3	that	that	SCONJ
fbem-7452	47	4	while	while	SCONJ
fbem-7452	47	5	the	the	DET
fbem-7452	47	6	intensity	intensity	NOUN
fbem-7452	47	7	of	of	ADP
fbem-7452	47	8	the	the	DET
fbem-7452	47	9	inspection	inspection	NOUN
fbem-7452	47	10	is	be	AUX
fbem-7452	47	11	increased	increase	VERB
fbem-7452	47	12	,	,	PUNCT
fbem-7452	47	13	the	the	DET
fbem-7452	47	14	allowable	allowable	ADJ
fbem-7452	47	15	penalty	penalty	NOUN
fbem-7452	47	16	multiple	multiple	NOUN
fbem-7452	47	17	can	can	AUX
fbem-7452	47	18	be	be	AUX
fbem-7452	47	19	reduced	reduce	VERB
fbem-7452	47	20	.	.	PUNCT
fbem-7452	48	1	the	the	DET
fbem-7452	48	2	specific	specific	ADJ
fbem-7452	48	3	implementation	implementation	NOUN
fbem-7452	48	4	still	still	ADV
fbem-7452	48	5	needs	need	VERB
fbem-7452	48	6	the	the	DET
fbem-7452	48	7	analysis	analysis	NOUN
fbem-7452	48	8	of	of	ADP
fbem-7452	48	9	decision	decision	NOUN
fbem-7452	48	10	makers	maker	NOUN
fbem-7452	48	11	,	,	PUNCT
fbem-7452	48	12	in	in	ADP
fbem-7452	48	13	order	order	NOUN
fbem-7452	48	14	to	to	PART
fbem-7452	48	15	choose	choose	VERB
fbem-7452	48	16	the	the	DET
fbem-7452	48	17	most	most	ADV
fbem-7452	48	18	reasonable	reasonable	ADJ
fbem-7452	48	19	,	,	PUNCT
fbem-7452	48	20	the	the	DET
fbem-7452	48	21	least	least	ADJ
fbem-7452	48	22	cost	cost	NOUN
fbem-7452	48	23	scheme	scheme	NOUN
fbem-7452	48	24	.	.	PUNCT
fbem-7452	49	1	every	every	DET
fbem-7452	49	2	taxpayer	taxpayer	NOUN
fbem-7452	49	3	is	be	AUX
fbem-7452	49	4	a	a	DET
fbem-7452	49	5	"	"	PUNCT
fbem-7452	49	6	rational	rational	ADJ
fbem-7452	49	7	"	"	PUNCT
fbem-7452	49	8	economic	economic	ADJ
fbem-7452	49	9	man	man	NOUN
fbem-7452	49	10	,	,	PUNCT
fbem-7452	49	11	but	but	CCONJ
fbem-7452	49	12	while	while	SCONJ
fbem-7452	49	13	pursuing	pursue	VERB
fbem-7452	49	14	tax	tax	NOUN
fbem-7452	49	15	avoidance	avoidance	NOUN
fbem-7452	49	16	and	and	CCONJ
fbem-7452	49	17	profit	profit	NOUN
fbem-7452	49	18	maximization	maximization	NOUN
fbem-7452	49	19	,	,	PUNCT
fbem-7452	49	20	they	they	PRON
fbem-7452	49	21	are	be	AUX
fbem-7452	49	22	still	still	ADV
fbem-7452	49	23	a	a	DET
fbem-7452	49	24	risk	risk	NOUN
fbem-7452	49	25	avoider	avoider	NOUN
fbem-7452	49	26	.	.	PUNCT
fbem-7452	50	1	they	they	PRON
fbem-7452	50	2	need	need	VERB
fbem-7452	50	3	to	to	PART
fbem-7452	50	4	make	make	VERB
fbem-7452	50	5	risk	risk	NOUN
fbem-7452	50	6	judgment	judgment	NOUN
fbem-7452	50	7	on	on	ADP
fbem-7452	50	8	the	the	DET
fbem-7452	50	9	present	present	ADJ
fbem-7452	50	10	and	and	CCONJ
fbem-7452	50	11	future	future	ADJ
fbem-7452	50	12	situation	situation	NOUN
fbem-7452	50	13	,	,	PUNCT
fbem-7452	50	14	try	try	VERB
fbem-7452	50	15	their	their	PRON
fbem-7452	50	16	best	good	ADJ
fbem-7452	50	17	to	to	PART
fbem-7452	50	18	avoid	avoid	VERB
fbem-7452	50	19	risks	risk	NOUN
fbem-7452	50	20	and	and	CCONJ
fbem-7452	50	21	reduce	reduce	VERB
fbem-7452	50	22	losses	loss	NOUN
fbem-7452	50	23	.	.	PUNCT
fbem-7452	51	1	therefore	therefore	ADV
fbem-7452	51	2	,	,	PUNCT
fbem-7452	51	3	there	there	PRON
fbem-7452	51	4	is	be	VERB
fbem-7452	51	5	no	no	DET
fbem-7452	51	6	definite	definite	ADJ
fbem-7452	51	7	value	value	NOUN
fbem-7452	51	8	of	of	ADP
fbem-7452	51	9	inspection	inspection	NOUN
fbem-7452	51	10	probability	probability	NOUN
fbem-7452	51	11	p	p	X
fbem-7452	51	12	,	,	PUNCT
fbem-7452	51	13	which	which	PRON
fbem-7452	51	14	varies	vary	VERB
fbem-7452	51	15	from	from	ADP
fbem-7452	51	16	person	person	NOUN
fbem-7452	51	17	to	to	ADP
fbem-7452	51	18	person	person	NOUN
fbem-7452	51	19	.	.	PUNCT
fbem-7452	52	1	different	different	ADJ
fbem-7452	52	2	people	people	NOUN
fbem-7452	52	3	naturally	naturally	ADV
fbem-7452	52	4	have	have	VERB
fbem-7452	52	5	different	different	ADJ
fbem-7452	52	6	estimates	estimate	NOUN
fbem-7452	52	7	of	of	ADP
fbem-7452	52	8	p	p	NOUN
fbem-7452	52	9	,	,	PUNCT
fbem-7452	52	10	which	which	PRON
fbem-7452	52	11	depends	depend	VERB
fbem-7452	52	12	on	on	ADP
fbem-7452	52	13	individual	individual	ADJ
fbem-7452	52	14	assessment	assessment	NOUN
fbem-7452	52	15	of	of	ADP
fbem-7452	52	16	risk	risk	NOUN
fbem-7452	52	17	.	.	PUNCT
fbem-7452	53	1	other	other	ADJ
fbem-7452	53	2	conditions	condition	NOUN
fbem-7452	53	3	are	be	AUX
fbem-7452	53	4	the	the	DET
fbem-7452	53	5	same	same	ADJ
fbem-7452	53	6	,	,	PUNCT
fbem-7452	53	7	if	if	SCONJ
fbem-7452	53	8	the	the	DET
fbem-7452	53	9	taxpayer	taxpayer	NOUN
fbem-7452	53	10	is	be	AUX
fbem-7452	53	11	a	a	DET
fbem-7452	53	12	risk	risk	NOUN
fbem-7452	53	13	preference	preference	NOUN
fbem-7452	53	14	,	,	PUNCT
fbem-7452	53	15	1	1	NUM
fbem-7452	53	16	-	-	NUM
fbem-7452	53	17	pf>0	pf>0	NOUN
fbem-7452	53	18	is	be	AUX
fbem-7452	53	19	more	more	ADV
fbem-7452	53	20	likely	likely	ADJ
fbem-7452	53	21	,	,	PUNCT
fbem-7452	53	22	under	under	ADP
fbem-7452	53	23	the	the	DET
fbem-7452	53	24	temptation	temptation	NOUN
fbem-7452	53	25	of	of	ADP
fbem-7452	53	26	interests	interest	NOUN
fbem-7452	53	27	will	will	AUX
fbem-7452	53	28	know	know	VERB
fbem-7452	53	29	the	the	DET
fbem-7452	53	30	law	law	NOUN
fbem-7452	53	31	and	and	CCONJ
fbem-7452	53	32	break	break	VERB
fbem-7452	53	33	the	the	DET
fbem-7452	53	34	law	law	NOUN
fbem-7452	53	35	,	,	PUNCT
fbem-7452	53	36	choose	choose	VERB
fbem-7452	53	37	to	to	PART
fbem-7452	53	38	tax	tax	VERB
fbem-7452	53	39	evasion	evasion	NOUN
fbem-7452	53	40	;	;	PUNCT
fbem-7452	53	41	for	for	ADP
fbem-7452	53	42	risk	risk	NOUN
fbem-7452	53	43	avoiders	avoider	NOUN
fbem-7452	53	44	,	,	PUNCT
fbem-7452	53	45	1	1	NUM
fbem-7452	53	46	-	-	SYM
fbem-7452	53	47	pf	pf	NOUN
fbem-7452	53	48	<	<	X
fbem-7452	53	49	0	0	NUM
fbem-7452	53	50	is	be	AUX
fbem-7452	53	51	more	more	ADV
fbem-7452	53	52	likely	likely	ADJ
fbem-7452	53	53	and	and	CCONJ
fbem-7452	53	54	they	they	PRON
fbem-7452	53	55	will	will	AUX
fbem-7452	53	56	continue	continue	VERB
fbem-7452	53	57	to	to	PART
fbem-7452	53	58	abide	abide	VERB
fbem-7452	53	59	by	by	ADP
fbem-7452	53	60	the	the	DET
fbem-7452	53	61	law	law	NOUN
fbem-7452	53	62	and	and	CCONJ
fbem-7452	53	63	pay	pay	VERB
fbem-7452	53	64	taxes	taxis	NOUN
fbem-7452	53	65	in	in	ADP
fbem-7452	53	66	time	time	NOUN
fbem-7452	53	67	or	or	CCONJ
fbem-7452	53	68	avoid	avoid	VERB
fbem-7452	53	69	taxes	taxis	NOUN
fbem-7452	53	70	reasonably	reasonably	ADV
fbem-7452	53	71	.	.	PUNCT
fbem-7452	54	1	2.2	2.2	NUM
fbem-7452	54	2	.	.	PUNCT
fbem-7452	54	3	extended	extend	VERB
fbem-7452	54	4	a	a	DET
fbem-7452	54	5	-	-	PUNCT
fbem-7452	54	6	s	s	NOUN
fbem-7452	54	7	tax	tax	NOUN
fbem-7452	54	8	evasion	evasion	NOUN
fbem-7452	54	9	model	model	NOUN
fbem-7452	54	10	2.2.1	2.2.1	NUM
fbem-7452	54	11	.	.	PUNCT
fbem-7452	55	1	mathematical	mathematical	ADJ
fbem-7452	55	2	principle	principle	NOUN
fbem-7452	55	3	of	of	ADP
fbem-7452	55	4	extended	extend	VERB
fbem-7452	55	5	a	a	DET
fbem-7452	55	6	-	-	PUNCT
fbem-7452	55	7	s	s	NOUN
fbem-7452	55	8	tax	tax	NOUN
fbem-7452	55	9	evasion	evasion	NOUN
fbem-7452	55	10	model	model	NOUN
fbem-7452	55	11	in	in	ADP
fbem-7452	55	12	order	order	NOUN
fbem-7452	55	13	to	to	PART
fbem-7452	55	14	further	far	ADV
fbem-7452	55	15	improve	improve	VERB
fbem-7452	55	16	the	the	DET
fbem-7452	55	17	traditional	traditional	ADJ
fbem-7452	55	18	"	"	PUNCT
fbem-7452	55	19	a	a	DET
fbem-7452	55	20	-s	-s	INTJ
fbem-7452	55	21	"	"	PUNCT
fbem-7452	55	22	model	model	NOUN
fbem-7452	55	23	,	,	PUNCT
fbem-7452	55	24	expand	expand	VERB
fbem-7452	55	25	the	the	DET
fbem-7452	55	26	scope	scope	NOUN
fbem-7452	55	27	of	of	ADP
fbem-7452	55	28	application	application	NOUN
fbem-7452	55	29	of	of	ADP
fbem-7452	55	30	the	the	DET
fbem-7452	55	31	model	model	NOUN
fbem-7452	55	32	and	and	CCONJ
fbem-7452	55	33	improve	improve	VERB
fbem-7452	55	34	the	the	DET
fbem-7452	55	35	accuracy	accuracy	NOUN
fbem-7452	55	36	of	of	ADP
fbem-7452	55	37	model	model	NOUN
fbem-7452	55	38	analysis	analysis	NOUN
fbem-7452	55	39	,	,	PUNCT
fbem-7452	55	40	we	we	PRON
fbem-7452	55	41	add	add	VERB
fbem-7452	55	42	a	a	DET
fbem-7452	55	43	variable	variable	ADJ
fbem-7452	55	44	u2	u2	NOUN
fbem-7452	55	45	(	(	PUNCT
fbem-7452	55	46	u2	u2	PROPN
fbem-7452	55	47	is	be	AUX
fbem-7452	55	48	a	a	DET
fbem-7452	55	49	credit	credit	NOUN
fbem-7452	55	50	loss	loss	NOUN
fbem-7452	55	51	function	function	NOUN
fbem-7452	55	52	,	,	PUNCT
fbem-7452	55	53	the	the	DET
fbem-7452	55	54	value	value	NOUN
fbem-7452	55	55	of	of	ADP
fbem-7452	55	56	u2	u2	NOUN
fbem-7452	55	57	is	be	AUX
fbem-7452	55	58	related	relate	VERB
fbem-7452	55	59	to	to	ADP
fbem-7452	55	60	the	the	DET
fbem-7452	55	61	star	star	NOUN
fbem-7452	55	62	's	's	PART
fbem-7452	55	63	reputation	reputation	NOUN
fbem-7452	55	64	and	and	CCONJ
fbem-7452	55	65	social	social	ADJ
fbem-7452	55	66	trust	trust	NOUN
fbem-7452	55	67	and	and	CCONJ
fbem-7452	55	68	other	other	ADJ
fbem-7452	55	69	factors	factor	NOUN
fbem-7452	55	70	)	)	PUNCT
fbem-7452	55	71	on	on	ADP
fbem-7452	55	72	the	the	DET
fbem-7452	55	73	basis	basis	NOUN
fbem-7452	55	74	of	of	ADP
fbem-7452	55	75	the	the	DET
fbem-7452	55	76	traditional	traditional	ADJ
fbem-7452	55	77	"	"	PUNCT
fbem-7452	55	78	a	a	DET
fbem-7452	55	79	-s	-s	INTJ
fbem-7452	55	80	"	"	PUNCT
fbem-7452	55	81	model	model	NOUN
fbem-7452	55	82	.	.	PUNCT
fbem-7452	56	1	where	where	SCONJ
fbem-7452	56	2	p	p	NOUN
fbem-7452	56	3	is	be	AUX
fbem-7452	56	4	the	the	DET
fbem-7452	56	5	probability	probability	NOUN
fbem-7452	56	6	of	of	ADP
fbem-7452	56	7	the	the	DET
fbem-7452	56	8	taxpayer	taxpayer	NOUN
fbem-7452	56	9	being	be	AUX
fbem-7452	56	10	audited	audit	VERB
fbem-7452	56	11	by	by	ADP
fbem-7452	56	12	the	the	DET
fbem-7452	56	13	tax	tax	NOUN
fbem-7452	56	14	bureau	bureau	NOUN
fbem-7452	56	15	;	;	PUNCT
fbem-7452	56	16	β	β	X
fbem-7452	56	17	is	be	AUX
fbem-7452	56	18	a	a	DET
fbem-7452	56	19	maximum	maximum	ADJ
fbem-7452	56	20	value	value	NOUN
fbem-7452	56	21	;	;	PUNCT
fbem-7452	56	22	q	q	X
fbem-7452	56	23	is	be	AUX
fbem-7452	56	24	a	a	DET
fbem-7452	56	25	special	special	ADJ
fbem-7452	56	26	function	function	NOUN
fbem-7452	56	27	similar	similar	ADJ
fbem-7452	56	28	to	to	ADP
fbem-7452	56	29	dirichlet	dirichlet	PROPN
fbem-7452	56	30	function	function	NOUN
fbem-7452	56	31	added	add	VERB
fbem-7452	56	32	for	for	ADP
fbem-7452	56	33	star	star	NOUN
fbem-7452	56	34	taxpayers	taxpayer	NOUN
fbem-7452	56	35	.	.	PUNCT
fbem-7452	57	1	when	when	SCONJ
fbem-7452	57	2	the	the	DET
fbem-7452	57	3	model	model	NOUN
fbem-7452	57	4	is	be	AUX
fbem-7452	57	5	applied	apply	VERB
fbem-7452	57	6	to	to	ADP
fbem-7452	57	7	stars	star	NOUN
fbem-7452	57	8	or	or	CCONJ
fbem-7452	57	9	public	public	ADJ
fbem-7452	57	10	figures	figure	NOUN
fbem-7452	57	11	,	,	PUNCT
fbem-7452	57	12	q=1	q=1	PROPN
fbem-7452	57	13	;	;	PUNCT
fbem-7452	57	14	when	when	SCONJ
fbem-7452	57	15	the	the	DET
fbem-7452	57	16	model	model	NOUN
fbem-7452	57	17	is	be	AUX
fbem-7452	57	18	applied	apply	VERB
fbem-7452	57	19	to	to	ADP
fbem-7452	57	20	ordinary	ordinary	ADJ
fbem-7452	57	21	people	people	NOUN
fbem-7452	57	22	,	,	PUNCT
fbem-7452	57	23	q=0	q=0	ADV
fbem-7452	57	24	,	,	PUNCT
fbem-7452	57	25	there	there	PRON
fbem-7452	57	26	is	be	VERB
fbem-7452	57	27	no	no	DET
fbem-7452	57	28	such	such	ADJ
fbem-7452	57	29	credit	credit	NOUN
fbem-7452	57	30	loss	loss	NOUN
fbem-7452	57	31	.	.	PUNCT
fbem-7452	58	1	in	in	ADP
fbem-7452	58	2	summary	summary	NOUN
fbem-7452	58	3	,	,	PUNCT
fbem-7452	58	4	the	the	DET
fbem-7452	58	5	general	general	ADJ
fbem-7452	58	6	expected	expect	VERB
fbem-7452	58	7	utility	utility	NOUN
fbem-7452	58	8	function	function	NOUN
fbem-7452	58	9	for	for	ADP
fbem-7452	58	10	nonstar	nonstar	NOUN
fbem-7452	58	11	taxpayers	taxpayer	NOUN
fbem-7452	58	12	is	be	AUX
fbem-7452	58	13	as	as	SCONJ
fbem-7452	58	14	follows	follow	VERB
fbem-7452	58	15	:	:	PUNCT
fbem-7452	58	16	u	u	NOUN
fbem-7452	58	17	1	1	NUM
fbem-7452	58	18	p	p	NOUN
fbem-7452	58	19	y	y	PROPN
fbem-7452	58	20	pz	pz	PROPN
fbem-7452	58	21	1	1	NUM
fbem-7452	58	22	p	p	NOUN
fbem-7452	58	23	1	1	NUM
fbem-7452	58	24	t	t	NOUN
fbem-7452	58	25	w	w	NOUN
fbem-7452	58	26	te	te	PROPN
fbem-7452	58	27	p	p	PROPN
fbem-7452	58	28	1	1	NUM
fbem-7452	58	29	t	t	NOUN
fbem-7452	58	30	w	w	NOUN
fbem-7452	58	31	fte	fte	PROPN
fbem-7452	58	32	te	te	PROPN
fbem-7452	58	33	,	,	PUNCT
fbem-7452	58	34	total	total	ADJ
fbem-7452	58	35	expected	expect	VERB
fbem-7452	58	36	utility	utility	NOUN
fbem-7452	58	37	function	function	NOUN
fbem-7452	58	38	:	:	PUNCT
fbem-7452	58	39	u	u	NOUN
fbem-7452	58	40	u	u	PROPN
fbem-7452	58	41	u	u	NOUN
fbem-7452	58	42	,	,	PUNCT
fbem-7452	58	43	u	u	NOUN
fbem-7452	58	44	pβq	pβq	NOUN
fbem-7452	58	45	utility	utility	NOUN
fbem-7452	58	46	function	function	NOUN
fbem-7452	58	47	is	be	AUX
fbem-7452	58	48	obtained	obtain	VERB
fbem-7452	58	49	after	after	ADP
fbem-7452	58	50	integration	integration	NOUN
fbem-7452	58	51	of	of	ADP
fbem-7452	58	52	u1u2	u1u2	NOUN
fbem-7452	58	53	:	:	PUNCT
fbem-7452	58	54	u	u	NOUN
fbem-7452	58	55	u	u	NOUN
fbem-7452	58	56	u	u	NOUN
fbem-7452	58	57	u	u	NOUN
fbem-7452	58	58	1	1	NUM
fbem-7452	58	59	p	p	PROPN
fbem-7452	58	60	y	y	PROPN
fbem-7452	58	61	pz	pz	PROPN
fbem-7452	58	62	pβ𝑄	pβ𝑄	PROPN
fbem-7452	58	63	namely	namely	ADV
fbem-7452	58	64	𝑈	𝑈	PROPN
fbem-7452	58	65	1	1	NUM
fbem-7452	58	66	p	p	NOUN
fbem-7452	58	67	1	1	NUM
fbem-7452	58	68	t	t	NOUN
fbem-7452	58	69	w	w	NOUN
fbem-7452	58	70	te	te	PROPN
fbem-7452	58	71	p	p	PROPN
fbem-7452	58	72	1	1	NUM
fbem-7452	58	73	t	t	NOUN
fbem-7452	58	74	w	w	NOUN
fbem-7452	58	75	fte	fte	NOUN
fbem-7452	58	76	te	te	ADP
fbem-7452	58	77	pβ𝑄	pβ𝑄	PROPN
fbem-7452	58	78	𝑈	𝑈	PROPN
fbem-7452	58	79	1	1	NUM
fbem-7452	58	80	p	p	NOUN
fbem-7452	58	81	1	1	NUM
fbem-7452	58	82	t	t	NOUN
fbem-7452	58	83	w	w	NOUN
fbem-7452	58	84	te	te	PROPN
fbem-7452	58	85	p	p	PROPN
fbem-7452	58	86	1	1	NUM
fbem-7452	58	87	t	t	NOUN
fbem-7452	58	88	w	w	NOUN
fbem-7452	58	89	fte	fte	NOUN
fbem-7452	58	90	te	te	ADP
fbem-7452	58	91	β𝑄	β𝑄	PROPN
fbem-7452	58	92	.	.	PUNCT
fbem-7452	59	1	then	then	ADV
fbem-7452	59	2	,	,	PUNCT
fbem-7452	59	3	by	by	ADP
fbem-7452	59	4	differentiating	differentiate	VERB
fbem-7452	59	5	the	the	DET
fbem-7452	59	6	utility	utility	NOUN
fbem-7452	59	7	function	function	NOUN
fbem-7452	59	8	,	,	PUNCT
fbem-7452	59	9	we	we	PRON
fbem-7452	59	10	can	can	AUX
fbem-7452	59	11	get	get	VERB
fbem-7452	59	12	:	:	PUNCT
fbem-7452	59	13	du	du	X
fbem-7452	59	14	de	de	X
fbem-7452	59	15	1	1	NUM
fbem-7452	59	16	p	p	PROPN
fbem-7452	59	17	t	t	PROPN
fbem-7452	59	18	pt	pt	X
fbem-7452	59	19	pft	pft	PROPN
fbem-7452	59	20	t	t	PROPN
fbem-7452	59	21	1	1	NUM
fbem-7452	59	22	pf	pf	PROPN
fbem-7452	59	23	2.2.2	2.2.2	NUM
fbem-7452	59	24	.	.	PUNCT
fbem-7452	60	1	mathematical	mathematical	ADJ
fbem-7452	60	2	analysis	analysis	NOUN
fbem-7452	60	3	of	of	ADP
fbem-7452	60	4	extended	extend	VERB
fbem-7452	60	5	a	a	DET
fbem-7452	60	6	-	-	PUNCT
fbem-7452	60	7	s	s	NOUN
fbem-7452	60	8	tax	tax	NOUN
fbem-7452	60	9	evasion	evasion	NOUN
fbem-7452	60	10	model	model	NOUN
fbem-7452	60	11	similar	similar	ADJ
fbem-7452	60	12	to	to	ADP
fbem-7452	60	13	the	the	DET
fbem-7452	60	14	traditional	traditional	ADJ
fbem-7452	60	15	"	"	PUNCT
fbem-7452	60	16	a	a	DET
fbem-7452	60	17	-s	-s	INTJ
fbem-7452	60	18	"	"	PUNCT
fbem-7452	60	19	model	model	NOUN
fbem-7452	60	20	analysis	analysis	NOUN
fbem-7452	60	21	,	,	PUNCT
fbem-7452	60	22	t	t	PROPN
fbem-7452	60	23	is	be	AUX
fbem-7452	60	24	always	always	ADV
fbem-7452	60	25	greater	great	ADJ
fbem-7452	60	26	than	than	ADP
fbem-7452	60	27	zero	zero	NUM
fbem-7452	60	28	in	in	ADP
fbem-7452	60	29	the	the	DET
fbem-7452	60	30	formula	formula	NOUN
fbem-7452	60	31	.	.	PUNCT
fbem-7452	61	1	first	first	ADV
fbem-7452	61	2	,	,	PUNCT
fbem-7452	61	3	the	the	DET
fbem-7452	61	4	value	value	NOUN
fbem-7452	61	5	of	of	ADP
fbem-7452	61	6	(	(	PUNCT
fbem-7452	61	7	1pf	1pf	ADJ
fbem-7452	61	8	)	)	PUNCT
fbem-7452	61	9	is	be	AUX
fbem-7452	61	10	classified	classify	VERB
fbem-7452	61	11	and	and	CCONJ
fbem-7452	61	12	discussed	discuss	VERB
fbem-7452	61	13	.	.	PUNCT
fbem-7452	62	1	(	(	PUNCT
fbem-7452	62	2	1	1	X
fbem-7452	62	3	)	)	PUNCT
fbem-7452	62	4	if	if	SCONJ
fbem-7452	62	5	1	1	NUM
fbem-7452	62	6	-	-	PUNCT
fbem-7452	62	7	pf>0	pf>0	ADJ
fbem-7452	62	8	,	,	PUNCT
fbem-7452	62	9	pf<1	pf<1	PROPN
fbem-7452	62	10	means	mean	VERB
fbem-7452	62	11	that	that	SCONJ
fbem-7452	62	12	the	the	DET
fbem-7452	62	13	inspection	inspection	NOUN
fbem-7452	62	14	probability	probability	NOUN
fbem-7452	62	15	is	be	AUX
fbem-7452	62	16	too	too	ADV
fbem-7452	62	17	small	small	ADJ
fbem-7452	62	18	or	or	CCONJ
fbem-7452	62	19	the	the	DET
fbem-7452	62	20	penalty	penalty	NOUN
fbem-7452	62	21	multiple	multiple	NOUN
fbem-7452	62	22	is	be	AUX
fbem-7452	62	23	too	too	ADV
fbem-7452	62	24	small	small	ADJ
fbem-7452	62	25	,	,	PUNCT
fbem-7452	62	26	and	and	CCONJ
fbem-7452	62	27	the	the	DET
fbem-7452	62	28	taxpayer	taxpayer	NOUN
fbem-7452	62	29	believes	believe	VERB
fbem-7452	62	30	that	that	SCONJ
fbem-7452	62	31	the	the	DET
fbem-7452	62	32	tax	tax	NOUN
fbem-7452	62	33	evasion	evasion	NOUN
fbem-7452	62	34	inspection	inspection	NOUN
fbem-7452	62	35	has	have	VERB
fbem-7452	62	36	little	little	ADJ
fbem-7452	62	37	risk	risk	NOUN
fbem-7452	62	38	and	and	CCONJ
fbem-7452	62	39	low	low	ADJ
fbem-7452	62	40	loss	loss	NOUN
fbem-7452	62	41	,	,	PUNCT
fbem-7452	62	42	so	so	SCONJ
fbem-7452	62	43	the	the	DET
fbem-7452	62	44	inspection	inspection	NOUN
fbem-7452	62	45	can	can	AUX
fbem-7452	62	46	not	not	PART
fbem-7452	62	47	play	play	VERB
fbem-7452	62	48	a	a	DET
fbem-7452	62	49	substantial	substantial	ADJ
fbem-7452	62	50	role	role	NOUN
fbem-7452	62	51	.	.	PUNCT
fbem-7452	63	1	(	(	PUNCT
fbem-7452	63	2	2	2	X
fbem-7452	63	3	)	)	PUNCT
fbem-7452	63	4	if	if	SCONJ
fbem-7452	63	5	1	1	NUM
fbem-7452	63	6	-	-	SYM
fbem-7452	63	7	pf<0	pf<0	PROPN
fbem-7452	63	8	,	,	PUNCT
fbem-7452	63	9	pf>1	pf>1	NOUN
fbem-7452	63	10	at	at	ADP
fbem-7452	63	11	this	this	DET
fbem-7452	63	12	time	time	NOUN
fbem-7452	63	13	,	,	PUNCT
fbem-7452	63	14	it	it	PRON
fbem-7452	63	15	indicates	indicate	VERB
fbem-7452	63	16	that	that	SCONJ
fbem-7452	63	17	the	the	DET
fbem-7452	63	18	inspection	inspection	NOUN
fbem-7452	63	19	probability	probability	NOUN
fbem-7452	63	20	is	be	AUX
fbem-7452	63	21	relatively	relatively	ADV
fbem-7452	63	22	large	large	ADJ
fbem-7452	63	23	or	or	CCONJ
fbem-7452	63	24	the	the	DET
fbem-7452	63	25	penalty	penalty	NOUN
fbem-7452	63	26	multiple	multiple	NOUN
fbem-7452	63	27	is	be	AUX
fbem-7452	63	28	relatively	relatively	ADV
fbem-7452	63	29	high	high	ADJ
fbem-7452	63	30	,	,	PUNCT
fbem-7452	63	31	and	and	CCONJ
fbem-7452	63	32	the	the	DET
fbem-7452	63	33	deterrent	deterrent	NOUN
fbem-7452	63	34	force	force	NOUN
fbem-7452	63	35	is	be	AUX
fbem-7452	63	36	strong	strong	ADJ
fbem-7452	63	37	.	.	PUNCT
fbem-7452	64	1	taxpayers	taxpayer	NOUN
fbem-7452	64	2	will	will	AUX
fbem-7452	64	3	fully	fully	ADV
fbem-7452	64	4	consider	consider	VERB
fbem-7452	64	5	the	the	DET
fbem-7452	64	6	high	high	ADJ
fbem-7452	64	7	risk	risk	NOUN
fbem-7452	64	8	and	and	CCONJ
fbem-7452	64	9	huge	huge	ADJ
fbem-7452	64	10	loss	loss	NOUN
fbem-7452	64	11	from	from	ADP
fbem-7452	64	12	tax	tax	NOUN
fbem-7452	64	13	evasion	evasion	NOUN
fbem-7452	64	14	inspection	inspection	NOUN
fbem-7452	64	15	and	and	CCONJ
fbem-7452	64	16	prudently	prudently	ADV
fbem-7452	64	17	avoid	avoid	VERB
fbem-7452	64	18	tax	tax	NOUN
fbem-7452	64	19	.	.	PUNCT
fbem-7452	65	1	(	(	PUNCT
fbem-7452	65	2	3	3	X
fbem-7452	65	3	)	)	PUNCT
fbem-7452	65	4	if	if	SCONJ
fbem-7452	65	5	1	1	NUM
fbem-7452	65	6	-	-	SYM
fbem-7452	65	7	pf	pf	NOUN
fbem-7452	65	8	=	=	NOUN
fbem-7452	65	9	0	0	NUM
fbem-7452	65	10	,	,	PUNCT
fbem-7452	65	11	that	that	ADV
fbem-7452	65	12	is	is	ADV
fbem-7452	65	13	,	,	PUNCT
fbem-7452	65	14	p=1	p=1	PROPN
fbem-7452	65	15	/	/	SYM
fbem-7452	65	16	f	f	NOUN
fbem-7452	65	17	,	,	PUNCT
fbem-7452	65	18	then	then	ADV
fbem-7452	65	19	the	the	DET
fbem-7452	65	20	utility	utility	NOUN
fbem-7452	65	21	function	function	NOUN
fbem-7452	65	22	reaches	reach	VERB
fbem-7452	65	23	the	the	DET
fbem-7452	65	24	extreme	extreme	ADJ
fbem-7452	65	25	value	value	NOUN
fbem-7452	65	26	,	,	PUNCT
fbem-7452	65	27	and	and	CCONJ
fbem-7452	65	28	the	the	DET
fbem-7452	65	29	inspection	inspection	NOUN
fbem-7452	65	30	probability	probability	NOUN
fbem-7452	65	31	is	be	AUX
fbem-7452	65	32	negatively	negatively	ADV
fbem-7452	65	33	correlated	correlate	VERB
fbem-7452	65	34	with	with	ADP
fbem-7452	65	35	the	the	DET
fbem-7452	65	36	penalty	penalty	NOUN
fbem-7452	65	37	multiple	multiple	NOUN
fbem-7452	65	38	.	.	PUNCT
fbem-7452	66	1	the	the	DET
fbem-7452	66	2	increased	increase	VERB
fbem-7452	66	3	intensity	intensity	NOUN
fbem-7452	66	4	of	of	ADP
fbem-7452	66	5	the	the	DET
fbem-7452	66	6	inspection	inspection	NOUN
fbem-7452	66	7	,	,	PUNCT
fbem-7452	66	8	the	the	DET
fbem-7452	66	9	allowable	allowable	ADJ
fbem-7452	66	10	penalty	penalty	NOUN
fbem-7452	66	11	multiple	multiple	NOUN
fbem-7452	66	12	can	can	AUX
fbem-7452	66	13	be	be	AUX
fbem-7452	66	14	reduced	reduce	VERB
fbem-7452	66	15	.	.	PUNCT
fbem-7452	67	1	however	however	ADV
fbem-7452	67	2	,	,	PUNCT
fbem-7452	67	3	this	this	DET
fbem-7452	67	4	case	case	NOUN
fbem-7452	67	5	is	be	AUX
fbem-7452	67	6	relatively	relatively	ADV
fbem-7452	67	7	rare	rare	ADJ
fbem-7452	67	8	,	,	PUNCT
fbem-7452	67	9	which	which	PRON
fbem-7452	67	10	is	be	AUX
fbem-7452	67	11	only	only	ADV
fbem-7452	67	12	for	for	ADP
fbem-7452	67	13	the	the	DET
fbem-7452	67	14	reference	reference	NOUN
fbem-7452	67	15	of	of	ADP
fbem-7452	67	16	analysis	analysis	NOUN
fbem-7452	67	17	and	and	CCONJ
fbem-7452	67	18	decision	decision	NOUN
fbem-7452	67	19	-	-	PUNCT
fbem-7452	67	20	making	making	NOUN
fbem-7452	67	21	under	under	ADP
fbem-7452	67	22	ideal	ideal	ADJ
fbem-7452	67	23	circumstances	circumstance	NOUN
fbem-7452	67	24	.	.	PUNCT
fbem-7452	68	1	the	the	DET
fbem-7452	68	2	specific	specific	ADJ
fbem-7452	68	3	implementation	implementation	NOUN
fbem-7452	68	4	should	should	AUX
fbem-7452	68	5	consider	consider	VERB
fbem-7452	68	6	the	the	DET
fbem-7452	68	7	influence	influence	NOUN
fbem-7452	68	8	of	of	ADP
fbem-7452	68	9	other	other	ADJ
fbem-7452	68	10	factors	factor	NOUN
fbem-7452	68	11	as	as	SCONJ
fbem-7452	68	12	needed	need	VERB
fbem-7452	68	13	.	.	PUNCT
fbem-7452	69	1	the	the	DET
fbem-7452	69	2	analysis	analysis	NOUN
fbem-7452	69	3	of	of	ADP
fbem-7452	69	4	p	p	NOUN
fbem-7452	69	5	still	still	ADV
fbem-7452	69	6	depends	depend	VERB
fbem-7452	69	7	on	on	ADP
fbem-7452	69	8	the	the	DET
fbem-7452	69	9	judgment	judgment	NOUN
fbem-7452	69	10	of	of	ADP
fbem-7452	69	11	17	17	NUM
fbem-7452	69	12	individual	individual	ADJ
fbem-7452	69	13	taxpayer	taxpayer	NOUN
fbem-7452	69	14	characteristics	characteristic	NOUN
fbem-7452	69	15	.	.	PUNCT
fbem-7452	70	1	to	to	PART
fbem-7452	70	2	sum	sum	VERB
fbem-7452	70	3	up	up	ADP
fbem-7452	70	4	,	,	PUNCT
fbem-7452	70	5	the	the	DET
fbem-7452	70	6	extended	extended	ADJ
fbem-7452	70	7	"	"	PUNCT
fbem-7452	70	8	a	a	DET
fbem-7452	70	9	-s	-s	INTJ
fbem-7452	70	10	"	"	PUNCT
fbem-7452	70	11	tax	tax	NOUN
fbem-7452	70	12	evasion	evasion	NOUN
fbem-7452	70	13	model	model	NOUN
fbem-7452	70	14	more	more	ADV
fbem-7452	70	15	fully	fully	ADV
fbem-7452	70	16	reflects	reflect	VERB
fbem-7452	70	17	the	the	DET
fbem-7452	70	18	benefit	benefit	NOUN
fbem-7452	70	19	function	function	NOUN
fbem-7452	70	20	of	of	ADP
fbem-7452	70	21	taxpayers	taxpayer	NOUN
fbem-7452	70	22	with	with	ADP
fbem-7452	70	23	different	different	ADJ
fbem-7452	70	24	incomes	income	NOUN
fbem-7452	70	25	,	,	PUNCT
fbem-7452	70	26	which	which	PRON
fbem-7452	70	27	is	be	AUX
fbem-7452	70	28	helpful	helpful	ADJ
fbem-7452	70	29	for	for	ADP
fbem-7452	70	30	personalized	personalized	ADJ
fbem-7452	70	31	judgment	judgment	NOUN
fbem-7452	70	32	of	of	ADP
fbem-7452	70	33	tax	tax	NOUN
fbem-7452	70	34	evasion	evasion	NOUN
fbem-7452	70	35	behaviors	behavior	NOUN
fbem-7452	70	36	for	for	ADP
fbem-7452	70	37	tax	tax	NOUN
fbem-7452	70	38	groups	group	NOUN
fbem-7452	70	39	with	with	ADP
fbem-7452	70	40	different	different	ADJ
fbem-7452	70	41	incomes	income	NOUN
fbem-7452	70	42	.	.	PUNCT
fbem-7452	71	1	however	however	ADV
fbem-7452	71	2	,	,	PUNCT
fbem-7452	71	3	through	through	ADP
fbem-7452	71	4	the	the	DET
fbem-7452	71	5	analysis	analysis	NOUN
fbem-7452	71	6	of	of	ADP
fbem-7452	71	7	relevant	relevant	ADJ
fbem-7452	71	8	parameters	parameter	NOUN
fbem-7452	71	9	,	,	PUNCT
fbem-7452	71	10	both	both	CCONJ
fbem-7452	71	11	the	the	DET
fbem-7452	71	12	extended	extended	ADJ
fbem-7452	71	13	and	and	CCONJ
fbem-7452	71	14	classical	classical	ADJ
fbem-7452	71	15	models	model	NOUN
fbem-7452	71	16	show	show	VERB
fbem-7452	71	17	the	the	DET
fbem-7452	71	18	importance	importance	NOUN
fbem-7452	71	19	of	of	ADP
fbem-7452	71	20	improving	improve	VERB
fbem-7452	71	21	the	the	DET
fbem-7452	71	22	inspection	inspection	NOUN
fbem-7452	71	23	system	system	NOUN
fbem-7452	71	24	,	,	PUNCT
fbem-7452	71	25	increasing	increase	VERB
fbem-7452	71	26	the	the	DET
fbem-7452	71	27	intensity	intensity	NOUN
fbem-7452	71	28	of	of	ADP
fbem-7452	71	29	inspection	inspection	NOUN
fbem-7452	71	30	,	,	PUNCT
fbem-7452	71	31	increasing	increase	VERB
fbem-7452	71	32	the	the	DET
fbem-7452	71	33	multiple	multiple	NOUN
fbem-7452	71	34	of	of	ADP
fbem-7452	71	35	fines	fine	NOUN
fbem-7452	71	36	,	,	PUNCT
fbem-7452	71	37	and	and	CCONJ
fbem-7452	71	38	enhancing	enhance	VERB
fbem-7452	71	39	the	the	DET
fbem-7452	71	40	intensity	intensity	NOUN
fbem-7452	71	41	of	of	ADP
fbem-7452	71	42	punishment	punishment	NOUN
fbem-7452	71	43	.	.	PUNCT
fbem-7452	72	1	this	this	PRON
fbem-7452	72	2	can	can	AUX
fbem-7452	72	3	not	not	PART
fbem-7452	72	4	only	only	ADV
fbem-7452	72	5	give	give	VERB
fbem-7452	72	6	a	a	DET
fbem-7452	72	7	warning	warning	NOUN
fbem-7452	72	8	to	to	ADP
fbem-7452	72	9	stars	star	NOUN
fbem-7452	72	10	(	(	PUNCT
fbem-7452	72	11	such	such	ADJ
fbem-7452	72	12	as	as	ADP
fbem-7452	72	13	high	high	ADJ
fbem-7452	72	14	-	-	PUNCT
fbem-7452	72	15	income	income	NOUN
fbem-7452	72	16	tax	tax	NOUN
fbem-7452	72	17	groups	group	NOUN
fbem-7452	72	18	)	)	PUNCT
fbem-7452	72	19	with	with	ADP
fbem-7452	72	20	lucky	lucky	ADJ
fbem-7452	72	21	intentions	intention	NOUN
fbem-7452	72	22	,	,	PUNCT
fbem-7452	72	23	effectively	effectively	ADV
fbem-7452	72	24	reduce	reduce	VERB
fbem-7452	72	25	the	the	DET
fbem-7452	72	26	probability	probability	NOUN
fbem-7452	72	27	of	of	ADP
fbem-7452	72	28	tax	tax	NOUN
fbem-7452	72	29	evasion	evasion	NOUN
fbem-7452	72	30	and	and	CCONJ
fbem-7452	72	31	adverse	adverse	ADJ
fbem-7452	72	32	effects	effect	NOUN
fbem-7452	72	33	,	,	PUNCT
fbem-7452	72	34	but	but	CCONJ
fbem-7452	72	35	also	also	ADV
fbem-7452	72	36	give	give	VERB
fbem-7452	72	37	a	a	DET
fbem-7452	72	38	good	good	ADJ
fbem-7452	72	39	demonstration	demonstration	NOUN
fbem-7452	72	40	effect	effect	NOUN
fbem-7452	72	41	to	to	ADP
fbem-7452	72	42	the	the	DET
fbem-7452	72	43	public	public	NOUN
fbem-7452	72	44	.	.	PUNCT
fbem-7452	73	1	3	3	X
fbem-7452	73	2	.	.	X
fbem-7452	73	3	case	case	NOUN
fbem-7452	73	4	analysis	analysis	NOUN
fbem-7452	73	5	according	accord	VERB
fbem-7452	73	6	to	to	ADP
fbem-7452	73	7	the	the	DET
fbem-7452	73	8	survey	survey	NOUN
fbem-7452	73	9	data	datum	NOUN
fbem-7452	73	10	,	,	PUNCT
fbem-7452	73	11	nearly	nearly	ADV
fbem-7452	73	12	80	80	NUM
fbem-7452	73	13	%	%	NOUN
fbem-7452	73	14	of	of	ADP
fbem-7452	73	15	the	the	DET
fbem-7452	73	16	respondents	respondent	NOUN
fbem-7452	73	17	expressed	express	VERB
fbem-7452	73	18	concern	concern	NOUN
fbem-7452	73	19	about	about	ADP
fbem-7452	73	20	the	the	DET
fbem-7452	73	21	"	"	PUNCT
fbem-7452	73	22	deng	deng	PROPN
fbem-7452	73	23	theory	theory	PROPN
fbem-7452	73	24	tax	tax	NOUN
fbem-7452	73	25	evasion	evasion	NOUN
fbem-7452	73	26	incident	incident	NOUN
fbem-7452	73	27	"	"	PUNCT
fbem-7452	73	28	disclosed	disclose	VERB
fbem-7452	73	29	recently	recently	ADV
fbem-7452	73	30	,	,	PUNCT
fbem-7452	73	31	which	which	PRON
fbem-7452	73	32	shows	show	VERB
fbem-7452	73	33	that	that	SCONJ
fbem-7452	73	34	this	this	DET
fbem-7452	73	35	incident	incident	NOUN
fbem-7452	73	36	has	have	AUX
fbem-7452	73	37	aroused	arouse	VERB
fbem-7452	73	38	high	high	ADJ
fbem-7452	73	39	public	public	ADJ
fbem-7452	73	40	opinion	opinion	NOUN
fbem-7452	73	41	attention	attention	NOUN
fbem-7452	73	42	.	.	PUNCT
fbem-7452	74	1	at	at	ADP
fbem-7452	74	2	the	the	DET
fbem-7452	74	3	same	same	ADJ
fbem-7452	74	4	time	time	NOUN
fbem-7452	74	5	,	,	PUNCT
fbem-7452	74	6	nearly	nearly	ADV
fbem-7452	74	7	95	95	NUM
fbem-7452	74	8	percent	percent	NOUN
fbem-7452	74	9	of	of	ADP
fbem-7452	74	10	the	the	DET
fbem-7452	74	11	respondents	respondent	NOUN
fbem-7452	74	12	said	say	VERB
fbem-7452	74	13	the	the	DET
fbem-7452	74	14	negative	negative	ADJ
fbem-7452	74	15	impact	impact	NOUN
fbem-7452	74	16	of	of	ADP
fbem-7452	74	17	tax	tax	NOUN
fbem-7452	74	18	evasion	evasion	NOUN
fbem-7452	74	19	by	by	ADP
fbem-7452	74	20	celebrities	celebrity	NOUN
fbem-7452	74	21	was	be	AUX
fbem-7452	74	22	greater	great	ADJ
fbem-7452	74	23	than	than	ADP
fbem-7452	74	24	that	that	PRON
fbem-7452	74	25	of	of	ADP
fbem-7452	74	26	ordinary	ordinary	ADJ
fbem-7452	74	27	people	people	NOUN
fbem-7452	74	28	under	under	ADP
fbem-7452	74	29	the	the	DET
fbem-7452	74	30	same	same	ADJ
fbem-7452	74	31	conditions	condition	NOUN
fbem-7452	74	32	.	.	PUNCT
fbem-7452	75	1	in	in	ADP
fbem-7452	75	2	addition	addition	NOUN
fbem-7452	75	3	,	,	PUNCT
fbem-7452	75	4	once	once	SCONJ
fbem-7452	75	5	the	the	DET
fbem-7452	75	6	star	star	NOUN
fbem-7452	75	7	's	's	PART
fbem-7452	75	8	tax	tax	NOUN
fbem-7452	75	9	evasion	evasion	NOUN
fbem-7452	75	10	is	be	AUX
fbem-7452	75	11	exposed	expose	VERB
fbem-7452	75	12	,	,	PUNCT
fbem-7452	75	13	the	the	DET
fbem-7452	75	14	star	star	NOUN
fbem-7452	75	15	himself	himself	PRON
fbem-7452	75	16	will	will	AUX
fbem-7452	75	17	be	be	AUX
fbem-7452	75	18	severely	severely	ADV
fbem-7452	75	19	condemned	condemn	VERB
fbem-7452	75	20	by	by	ADP
fbem-7452	75	21	the	the	DET
fbem-7452	75	22	public	public	NOUN
fbem-7452	75	23	,	,	PUNCT
fbem-7452	75	24	and	and	CCONJ
fbem-7452	75	25	thus	thus	ADV
fbem-7452	75	26	produce	produce	VERB
fbem-7452	75	27	a	a	DET
fbem-7452	75	28	huge	huge	ADJ
fbem-7452	75	29	credit	credit	NOUN
fbem-7452	75	30	loss	loss	NOUN
fbem-7452	75	31	.	.	PUNCT
fbem-7452	76	1	we	we	PRON
fbem-7452	76	2	refer	refer	VERB
fbem-7452	76	3	to	to	ADP
fbem-7452	76	4	the	the	DET
fbem-7452	76	5	loss	loss	NOUN
fbem-7452	76	6	of	of	ADP
fbem-7452	76	7	the	the	DET
fbem-7452	76	8	star	star	NOUN
fbem-7452	76	9	's	's	PART
fbem-7452	76	10	product	product	NOUN
fbem-7452	76	11	advertising	advertising	NOUN
fbem-7452	76	12	endorsement	endorsement	NOUN
fbem-7452	76	13	,	,	PUNCT
fbem-7452	76	14	variety	variety	NOUN
fbem-7452	76	15	shows	show	NOUN
fbem-7452	76	16	,	,	PUNCT
fbem-7452	76	17	film	film	NOUN
fbem-7452	76	18	and	and	CCONJ
fbem-7452	76	19	television	television	NOUN
fbem-7452	76	20	works	work	NOUN
fbem-7452	76	21	and	and	CCONJ
fbem-7452	76	22	other	other	ADJ
fbem-7452	76	23	income	income	NOUN
fbem-7452	76	24	as	as	ADP
fbem-7452	76	25	star	star	NOUN
fbem-7452	76	26	credit	credit	NOUN
fbem-7452	76	27	loss	loss	NOUN
fbem-7452	76	28	.	.	PUNCT
fbem-7452	77	1	in	in	ADP
fbem-7452	77	2	other	other	ADJ
fbem-7452	77	3	words	word	NOUN
fbem-7452	77	4	,	,	PUNCT
fbem-7452	77	5	this	this	DET
fbem-7452	77	6	case	case	NOUN
fbem-7452	77	7	analysis	analysis	NOUN
fbem-7452	77	8	is	be	AUX
fbem-7452	77	9	fully	fully	ADV
fbem-7452	77	10	applicable	applicable	ADJ
fbem-7452	77	11	to	to	ADP
fbem-7452	77	12	the	the	DET
fbem-7452	77	13	extended	extended	ADJ
fbem-7452	77	14	a	a	PRON
fbem-7452	77	15	-	-	PUNCT
fbem-7452	77	16	s	s	NOUN
fbem-7452	77	17	tax	tax	NOUN
fbem-7452	77	18	evasion	evasion	NOUN
fbem-7452	77	19	model	model	NOUN
fbem-7452	77	20	.	.	PUNCT
fbem-7452	78	1	further	further	ADJ
fbem-7452	78	2	research	research	NOUN
fbem-7452	78	3	found	find	VERB
fbem-7452	78	4	that	that	SCONJ
fbem-7452	78	5	in	in	ADP
fbem-7452	78	6	terms	term	NOUN
fbem-7452	78	7	of	of	ADP
fbem-7452	78	8	punishment	punishment	NOUN
fbem-7452	78	9	for	for	ADP
fbem-7452	78	10	tax	tax	NOUN
fbem-7452	78	11	evasion	evasion	NOUN
fbem-7452	78	12	,	,	PUNCT
fbem-7452	78	13	respondents	respondent	NOUN
fbem-7452	78	14	were	be	AUX
fbem-7452	78	15	more	more	ADV
fbem-7452	78	16	inclined	inclined	ADJ
fbem-7452	78	17	to	to	ADP
fbem-7452	78	18	"	"	PUNCT
fbem-7452	78	19	more	more	ADJ
fbem-7452	78	20	than	than	ADP
fbem-7452	78	21	three	three	NUM
fbem-7452	78	22	years	year	NOUN
fbem-7452	78	23	and	and	CCONJ
fbem-7452	78	24	less	less	ADJ
fbem-7452	78	25	than	than	ADP
fbem-7452	78	26	seven	seven	NUM
fbem-7452	78	27	years	year	NOUN
fbem-7452	78	28	in	in	ADP
fbem-7452	78	29	prison	prison	NOUN
fbem-7452	78	30	"	"	PUNCT
fbem-7452	78	31	.	.	PUNCT
fbem-7452	79	1	as	as	ADP
fbem-7452	79	2	for	for	ADP
fbem-7452	79	3	the	the	DET
fbem-7452	79	4	causes	cause	NOUN
fbem-7452	79	5	of	of	ADP
fbem-7452	79	6	celebrity	celebrity	NOUN
fbem-7452	79	7	tax	tax	NOUN
fbem-7452	79	8	evasion	evasion	NOUN
fbem-7452	79	9	,	,	PUNCT
fbem-7452	79	10	respondents	respondent	NOUN
fbem-7452	79	11	generally	generally	ADV
fbem-7452	79	12	agree	agree	VERB
fbem-7452	79	13	that	that	SCONJ
fbem-7452	79	14	"	"	PUNCT
fbem-7452	79	15	the	the	DET
fbem-7452	79	16	tax	tax	NOUN
fbem-7452	79	17	system	system	NOUN
fbem-7452	79	18	is	be	AUX
fbem-7452	79	19	not	not	PART
fbem-7452	79	20	perfect	perfect	ADJ
fbem-7452	79	21	"	"	PUNCT
fbem-7452	79	22	,	,	PUNCT
fbem-7452	79	23	"	"	PUNCT
fbem-7452	79	24	the	the	DET
fbem-7452	79	25	punishment	punishment	NOUN
fbem-7452	79	26	of	of	ADP
fbem-7452	79	27	tax	tax	NOUN
fbem-7452	79	28	evasion	evasion	NOUN
fbem-7452	79	29	is	be	AUX
fbem-7452	79	30	not	not	PART
fbem-7452	79	31	strong	strong	ADJ
fbem-7452	79	32	enough	enough	ADV
fbem-7452	79	33	"	"	PUNCT
fbem-7452	79	34	,	,	PUNCT
fbem-7452	79	35	"	"	PUNCT
fbem-7452	79	36	the	the	DET
fbem-7452	79	37	intensity	intensity	NOUN
fbem-7452	79	38	of	of	ADP
fbem-7452	79	39	tax	tax	NOUN
fbem-7452	79	40	inspection	inspection	NOUN
fbem-7452	79	41	is	be	AUX
fbem-7452	79	42	not	not	PART
fbem-7452	79	43	strong	strong	ADJ
fbem-7452	79	44	enough	enough	ADV
fbem-7452	79	45	"	"	PUNCT
fbem-7452	79	46	,	,	PUNCT
fbem-7452	79	47	"	"	PUNCT
fbem-7452	79	48	the	the	DET
fbem-7452	79	49	cost	cost	NOUN
fbem-7452	79	50	of	of	ADP
fbem-7452	79	51	tax	tax	NOUN
fbem-7452	79	52	evasion	evasion	NOUN
fbem-7452	79	53	is	be	AUX
fbem-7452	79	54	not	not	PART
fbem-7452	79	55	high	high	ADJ
fbem-7452	79	56	enough	enough	ADV
fbem-7452	79	57	for	for	ADP
fbem-7452	79	58	tax	tax	NOUN
fbem-7452	79	59	evaders	evader	NOUN
fbem-7452	79	60	"	"	PUNCT
fbem-7452	79	61	,	,	PUNCT
fbem-7452	79	62	"	"	PUNCT
fbem-7452	79	63	low	low	ADJ
fbem-7452	79	64	tax	tax	NOUN
fbem-7452	79	65	awareness	awareness	NOUN
fbem-7452	79	66	of	of	ADP
fbem-7452	79	67	taxpayers	taxpayer	NOUN
fbem-7452	79	68	"	"	PUNCT
fbem-7452	79	69	,	,	PUNCT
fbem-7452	79	70	"	"	PUNCT
fbem-7452	79	71	the	the	DET
fbem-7452	79	72	temptation	temptation	NOUN
fbem-7452	79	73	of	of	ADP
fbem-7452	79	74	money	money	NOUN
fbem-7452	79	75	"	"	PUNCT
fbem-7452	79	76	and	and	CCONJ
fbem-7452	79	77	other	other	ADJ
fbem-7452	79	78	reasons	reason	NOUN
fbem-7452	79	79	.	.	PUNCT
fbem-7452	80	1	on	on	ADP
fbem-7452	80	2	the	the	DET
fbem-7452	80	3	other	other	ADJ
fbem-7452	80	4	hand	hand	NOUN
fbem-7452	80	5	,	,	PUNCT
fbem-7452	80	6	"	"	PUNCT
fbem-7452	80	7	the	the	DET
fbem-7452	80	8	cost	cost	NOUN
fbem-7452	80	9	of	of	ADP
fbem-7452	80	10	the	the	DET
fbem-7452	80	11	psychological	psychological	ADJ
fbem-7452	80	12	burden	burden	NOUN
fbem-7452	80	13	that	that	PRON
fbem-7452	80	14	tax	tax	NOUN
fbem-7452	80	15	evaders	evader	NOUN
fbem-7452	80	16	have	have	VERB
fbem-7452	80	17	to	to	PART
fbem-7452	80	18	bear	bear	VERB
fbem-7452	80	19	is	be	AUX
fbem-7452	80	20	not	not	PART
fbem-7452	80	21	high	high	ADJ
fbem-7452	80	22	"	"	PUNCT
fbem-7452	80	23	and	and	CCONJ
fbem-7452	80	24	"	"	PUNCT
fbem-7452	80	25	the	the	DET
fbem-7452	80	26	oppression	oppression	NOUN
fbem-7452	80	27	of	of	ADP
fbem-7452	80	28	rights	right	NOUN
fbem-7452	80	29	"	"	PUNCT
fbem-7452	80	30	were	be	AUX
fbem-7452	80	31	less	less	ADV
fbem-7452	80	32	recognized	recognize	VERB
fbem-7452	80	33	.	.	PUNCT
fbem-7452	81	1	at	at	ADP
fbem-7452	81	2	the	the	DET
fbem-7452	81	3	same	same	ADJ
fbem-7452	81	4	time	time	NOUN
fbem-7452	81	5	,	,	PUNCT
fbem-7452	81	6	nearly	nearly	ADV
fbem-7452	81	7	70	70	NUM
fbem-7452	81	8	percent	percent	NOUN
fbem-7452	81	9	of	of	ADP
fbem-7452	81	10	respondents	respondent	NOUN
fbem-7452	81	11	said	say	VERB
fbem-7452	81	12	the	the	DET
fbem-7452	81	13	negative	negative	ADJ
fbem-7452	81	14	impact	impact	NOUN
fbem-7452	81	15	of	of	ADP
fbem-7452	81	16	celebrities	celebrity	NOUN
fbem-7452	81	17	'	'	PART
fbem-7452	81	18	tax	tax	NOUN
fbem-7452	81	19	evasion	evasion	NOUN
fbem-7452	81	20	is	be	AUX
fbem-7452	81	21	mainly	mainly	ADV
fbem-7452	81	22	reflected	reflect	VERB
fbem-7452	81	23	in	in	ADP
fbem-7452	81	24	"	"	PUNCT
fbem-7452	81	25	destroying	destroy	VERB
fbem-7452	81	26	the	the	DET
fbem-7452	81	27	economic	economic	ADJ
fbem-7452	81	28	order	order	NOUN
fbem-7452	81	29	of	of	ADP
fbem-7452	81	30	the	the	DET
fbem-7452	81	31	socialist	socialist	ADJ
fbem-7452	81	32	market	market	NOUN
fbem-7452	81	33	"	"	PUNCT
fbem-7452	81	34	and	and	CCONJ
fbem-7452	81	35	"	"	PUNCT
fbem-7452	81	36	bringing	bring	VERB
fbem-7452	81	37	about	about	ADP
fbem-7452	81	38	a	a	DET
fbem-7452	81	39	bad	bad	ADJ
fbem-7452	81	40	demonstration	demonstration	NOUN
fbem-7452	81	41	effect	effect	NOUN
fbem-7452	81	42	"	"	PUNCT
fbem-7452	81	43	,	,	PUNCT
fbem-7452	81	44	while	while	SCONJ
fbem-7452	81	45	the	the	DET
fbem-7452	81	46	remaining	remain	VERB
fbem-7452	81	47	30	30	NUM
fbem-7452	81	48	percent	percent	NOUN
fbem-7452	81	49	of	of	ADP
fbem-7452	81	50	respondents	respondent	NOUN
fbem-7452	81	51	said	say	VERB
fbem-7452	81	52	its	its	PRON
fbem-7452	81	53	impact	impact	NOUN
fbem-7452	81	54	is	be	AUX
fbem-7452	81	55	mainly	mainly	ADV
fbem-7452	81	56	in	in	ADP
fbem-7452	81	57	"	"	PUNCT
fbem-7452	81	58	causing	cause	VERB
fbem-7452	81	59	bad	bad	ADJ
fbem-7452	81	60	competition	competition	NOUN
fbem-7452	81	61	among	among	ADP
fbem-7452	81	62	enterprises	enterprise	NOUN
fbem-7452	81	63	"	"	PUNCT
fbem-7452	81	64	and	and	CCONJ
fbem-7452	81	65	"	"	PUNCT
fbem-7452	81	66	leading	lead	VERB
fbem-7452	81	67	to	to	ADP
fbem-7452	81	68	a	a	DET
fbem-7452	81	69	decrease	decrease	NOUN
fbem-7452	81	70	in	in	ADP
fbem-7452	81	71	national	national	ADJ
fbem-7452	81	72	tax	tax	NOUN
fbem-7452	81	73	revenue	revenue	NOUN
fbem-7452	81	74	"	"	PUNCT
fbem-7452	81	75	.	.	PUNCT
fbem-7452	82	1	nearly	nearly	ADV
fbem-7452	82	2	80	80	NUM
fbem-7452	82	3	percent	percent	NOUN
fbem-7452	82	4	of	of	ADP
fbem-7452	82	5	respondents	respondent	NOUN
fbem-7452	82	6	said	say	VERB
fbem-7452	82	7	they	they	PRON
fbem-7452	82	8	should	should	AUX
fbem-7452	82	9	"	"	PUNCT
fbem-7452	82	10	raise	raise	VERB
fbem-7452	82	11	their	their	PRON
fbem-7452	82	12	tax	tax	NOUN
fbem-7452	82	13	awareness	awareness	NOUN
fbem-7452	82	14	"	"	PUNCT
fbem-7452	82	15	on	on	ADP
fbem-7452	82	16	the	the	DET
fbem-7452	82	17	most	most	ADV
fbem-7452	82	18	effective	effective	ADJ
fbem-7452	82	19	measures	measure	NOUN
fbem-7452	82	20	to	to	PART
fbem-7452	82	21	curb	curb	VERB
fbem-7452	82	22	tax	tax	NOUN
fbem-7452	82	23	evasion	evasion	NOUN
fbem-7452	82	24	(	(	PUNCT
fbem-7452	82	25	at	at	ADP
fbem-7452	82	26	the	the	DET
fbem-7452	82	27	personal	personal	ADJ
fbem-7452	82	28	level	level	NOUN
fbem-7452	82	29	)	)	PUNCT
fbem-7452	82	30	,	,	PUNCT
fbem-7452	82	31	while	while	SCONJ
fbem-7452	82	32	the	the	DET
fbem-7452	82	33	rest	rest	NOUN
fbem-7452	82	34	of	of	ADP
fbem-7452	82	35	the	the	DET
fbem-7452	82	36	respondents	respondent	NOUN
fbem-7452	82	37	preferred	prefer	VERB
fbem-7452	82	38	"	"	PUNCT
fbem-7452	82	39	refusing	refuse	VERB
fbem-7452	82	40	the	the	DET
fbem-7452	82	41	temptation	temptation	NOUN
fbem-7452	82	42	of	of	ADP
fbem-7452	82	43	money	money	NOUN
fbem-7452	82	44	"	"	PUNCT
fbem-7452	82	45	and	and	CCONJ
fbem-7452	82	46	"	"	PUNCT
fbem-7452	82	47	fighting	fight	VERB
fbem-7452	82	48	against	against	ADP
fbem-7452	82	49	the	the	DET
fbem-7452	82	50	oppression	oppression	NOUN
fbem-7452	82	51	of	of	ADP
fbem-7452	82	52	power	power	NOUN
fbem-7452	82	53	.	.	PUNCT
fbem-7452	82	54	"	"	PUNCT
fbem-7452	83	1	as	as	ADP
fbem-7452	83	2	for	for	ADP
fbem-7452	83	3	the	the	DET
fbem-7452	83	4	most	most	ADV
fbem-7452	83	5	effective	effective	ADJ
fbem-7452	83	6	measures	measure	NOUN
fbem-7452	83	7	to	to	PART
fbem-7452	83	8	curb	curb	VERB
fbem-7452	83	9	tax	tax	NOUN
fbem-7452	83	10	evasion	evasion	NOUN
fbem-7452	83	11	(	(	PUNCT
fbem-7452	83	12	government	government	NOUN
fbem-7452	83	13	and	and	CCONJ
fbem-7452	83	14	social	social	ADJ
fbem-7452	83	15	level	level	NOUN
fbem-7452	83	16	)	)	PUNCT
fbem-7452	83	17	,	,	PUNCT
fbem-7452	83	18	the	the	DET
fbem-7452	83	19	majority	majority	NOUN
fbem-7452	83	20	of	of	ADP
fbem-7452	83	21	respondents	respondent	NOUN
fbem-7452	83	22	said	say	VERB
fbem-7452	83	23	they	they	PRON
fbem-7452	83	24	should	should	AUX
fbem-7452	83	25	"	"	PUNCT
fbem-7452	83	26	strengthen	strengthen	VERB
fbem-7452	83	27	inspection	inspection	NOUN
fbem-7452	83	28	efforts	effort	NOUN
fbem-7452	83	29	to	to	PART
fbem-7452	83	30	expand	expand	VERB
fbem-7452	83	31	social	social	ADJ
fbem-7452	83	32	exposure	exposure	NOUN
fbem-7452	83	33	,	,	PUNCT
fbem-7452	83	34	and	and	CCONJ
fbem-7452	83	35	open	open	ADJ
fbem-7452	83	36	channels	channel	NOUN
fbem-7452	83	37	for	for	ADP
fbem-7452	83	38	reporting	reporting	NOUN
fbem-7452	83	39	,	,	PUNCT
fbem-7452	83	40	to	to	PART
fbem-7452	83	41	form	form	VERB
fbem-7452	83	42	a	a	DET
fbem-7452	83	43	social	social	ADJ
fbem-7452	83	44	supervision	supervision	NOUN
fbem-7452	83	45	network	network	NOUN
fbem-7452	83	46	"	"	PUNCT
fbem-7452	83	47	.	.	PUNCT
fbem-7452	84	1	comprehensive	comprehensive	ADJ
fbem-7452	84	2	investigation	investigation	NOUN
fbem-7452	84	3	data	datum	NOUN
fbem-7452	84	4	and	and	CCONJ
fbem-7452	84	5	according	accord	VERB
fbem-7452	84	6	to	to	ADP
fbem-7452	84	7	the	the	DET
fbem-7452	84	8	extended	extended	ADJ
fbem-7452	84	9	a	a	DET
fbem-7452	84	10	-	-	PUNCT
fbem-7452	84	11	s	s	NOUN
fbem-7452	84	12	tax	tax	NOUN
fbem-7452	84	13	evasion	evasion	NOUN
fbem-7452	84	14	model	model	NOUN
fbem-7452	84	15	of	of	ADP
fbem-7452	84	16	1	1	NUM
fbem-7452	84	17	-	-	PUNCT
fbem-7452	84	18	pf>0	pf>0	ADJ
fbem-7452	84	19	,	,	PUNCT
fbem-7452	84	20	1	1	NUM
fbem-7452	84	21	-	-	SYM
fbem-7452	84	22	pf<0	pf<0	PROPN
fbem-7452	84	23	,	,	PUNCT
fbem-7452	84	24	pf=0	pf=0	VERB
fbem-7452	84	25	analysis	analysis	NOUN
fbem-7452	84	26	of	of	ADP
fbem-7452	84	27	three	three	NUM
fbem-7452	84	28	different	different	ADJ
fbem-7452	84	29	cases	case	NOUN
fbem-7452	84	30	,	,	PUNCT
fbem-7452	84	31	improve	improve	VERB
fbem-7452	84	32	the	the	DET
fbem-7452	84	33	inspection	inspection	NOUN
fbem-7452	84	34	system	system	NOUN
fbem-7452	84	35	,	,	PUNCT
fbem-7452	84	36	increase	increase	VERB
fbem-7452	84	37	the	the	DET
fbem-7452	84	38	intensity	intensity	NOUN
fbem-7452	84	39	of	of	ADP
fbem-7452	84	40	inspection	inspection	NOUN
fbem-7452	84	41	,	,	PUNCT
fbem-7452	84	42	increase	increase	VERB
fbem-7452	84	43	the	the	DET
fbem-7452	84	44	penalty	penalty	NOUN
fbem-7452	84	45	multiple	multiple	NOUN
fbem-7452	84	46	,	,	PUNCT
fbem-7452	84	47	strengthen	strengthen	VERB
fbem-7452	84	48	the	the	DET
fbem-7452	84	49	punishment	punishment	NOUN
fbem-7452	84	50	is	be	AUX
fbem-7452	84	51	imperative	imperative	ADJ
fbem-7452	84	52	.	.	PUNCT
fbem-7452	85	1	4	4	X
fbem-7452	85	2	.	.	X
fbem-7452	85	3	countermeasures	countermeasure	NOUN
fbem-7452	85	4	tax	tax	NOUN
fbem-7452	85	5	is	be	AUX
fbem-7452	85	6	the	the	DET
fbem-7452	85	7	main	main	ADJ
fbem-7452	85	8	form	form	NOUN
fbem-7452	85	9	and	and	CCONJ
fbem-7452	85	10	tool	tool	NOUN
fbem-7452	85	11	of	of	ADP
fbem-7452	85	12	national	national	ADJ
fbem-7452	85	13	organization	organization	NOUN
fbem-7452	85	14	of	of	ADP
fbem-7452	85	15	fiscal	fiscal	ADJ
fbem-7452	85	16	revenue	revenue	NOUN
fbem-7452	85	17	,	,	PUNCT
fbem-7452	85	18	which	which	PRON
fbem-7452	85	19	plays	play	VERB
fbem-7452	85	20	an	an	DET
fbem-7452	85	21	important	important	ADJ
fbem-7452	85	22	role	role	NOUN
fbem-7452	85	23	in	in	ADP
fbem-7452	85	24	ensuring	ensure	VERB
fbem-7452	85	25	and	and	CCONJ
fbem-7452	85	26	realizing	realize	VERB
fbem-7452	85	27	fiscal	fiscal	ADJ
fbem-7452	85	28	revenue	revenue	NOUN
fbem-7452	85	29	.	.	PUNCT
fbem-7452	86	1	because	because	SCONJ
fbem-7452	86	2	the	the	DET
fbem-7452	86	3	tax	tax	NOUN
fbem-7452	86	4	is	be	AUX
fbem-7452	86	5	mandatory	mandatory	ADJ
fbem-7452	86	6	,	,	PUNCT
fbem-7452	86	7	free	free	ADJ
fbem-7452	86	8	and	and	CCONJ
fbem-7452	86	9	fixed	fix	VERB
fbem-7452	86	10	,	,	PUNCT
fbem-7452	86	11	it	it	PRON
fbem-7452	86	12	can	can	AUX
fbem-7452	86	13	ensure	ensure	VERB
fbem-7452	86	14	the	the	DET
fbem-7452	86	15	stability	stability	NOUN
fbem-7452	86	16	of	of	ADP
fbem-7452	86	17	income	income	NOUN
fbem-7452	86	18	.	.	PUNCT
fbem-7452	87	1	therefore	therefore	ADV
fbem-7452	87	2	,	,	PUNCT
fbem-7452	87	3	the	the	DET
fbem-7452	87	4	importance	importance	NOUN
fbem-7452	87	5	of	of	ADP
fbem-7452	87	6	each	each	PRON
fbem-7452	87	7	and	and	CCONJ
fbem-7452	87	8	every	every	DET
fbem-7452	87	9	one	one	NUM
fbem-7452	87	10	of	of	ADP
fbem-7452	87	11	us	we	PRON
fbem-7452	87	12	paying	pay	VERB
fbem-7452	87	13	our	our	PRON
fbem-7452	87	14	taxes	taxis	NOUN
fbem-7452	87	15	on	on	ADP
fbem-7452	87	16	time	time	NOUN
fbem-7452	87	17	and	and	CCONJ
fbem-7452	87	18	on	on	ADP
fbem-7452	87	19	schedule	schedule	NOUN
fbem-7452	87	20	is	be	AUX
fbem-7452	87	21	self	self	NOUN
fbem-7452	87	22	-	-	PUNCT
fbem-7452	87	23	evident	evident	ADJ
fbem-7452	87	24	.	.	PUNCT
fbem-7452	88	1	to	to	ADP
fbem-7452	88	2	this	this	DET
fbem-7452	88	3	end	end	NOUN
fbem-7452	88	4	,	,	PUNCT
fbem-7452	88	5	we	we	PRON
fbem-7452	88	6	put	put	VERB
fbem-7452	88	7	forward	forward	ADV
fbem-7452	88	8	the	the	DET
fbem-7452	88	9	following	follow	VERB
fbem-7452	88	10	different	different	ADJ
fbem-7452	88	11	levels	level	NOUN
fbem-7452	88	12	of	of	ADP
fbem-7452	88	13	recommendations	recommendation	NOUN
fbem-7452	88	14	.	.	PUNCT
fbem-7452	89	1	0.00	0.00	NUM
fbem-7452	89	2	%	%	NOUN
fbem-7452	89	3	20.00	20.00	NUM
fbem-7452	89	4	%	%	NOUN
fbem-7452	89	5	40.00	40.00	NUM
fbem-7452	89	6	%	%	NOUN
fbem-7452	89	7	60.00	60.00	NUM
fbem-7452	89	8	%	%	NOUN
fbem-7452	89	9	80.00	80.00	NUM
fbem-7452	89	10	%	%	NOUN
fbem-7452	89	11	100.00	100.00	NUM
fbem-7452	89	12	%	%	NOUN
fbem-7452	89	13	120.00	120.00	NUM
fbem-7452	89	14	%	%	NOUN
fbem-7452	89	15	yes	yes	INTJ
fbem-7452	89	16	no	no	DET
fbem-7452	89	17	partial	partial	ADJ
fbem-7452	89	18	results	result	NOUN
fbem-7452	89	19	of	of	ADP
fbem-7452	89	20	the	the	DET
fbem-7452	89	21	questionnaire	questionnaire	NOUN
fbem-7452	89	22	have	have	AUX
fbem-7452	89	23	paid	pay	VERB
fbem-7452	89	24	attention	attention	NOUN
fbem-7452	89	25	to	to	ADP
fbem-7452	89	26	this	this	DET
fbem-7452	89	27	matter	matter	NOUN
fbem-7452	89	28	think	think	VERB
fbem-7452	89	29	the	the	DET
fbem-7452	89	30	influence	influence	NOUN
fbem-7452	89	31	is	be	AUX
fbem-7452	89	32	great	great	ADJ
fbem-7452	89	33	18	18	NUM
fbem-7452	89	34	4.1	4.1	NUM
fbem-7452	89	35	.	.	PUNCT
fbem-7452	90	1	individual	individual	ADJ
fbem-7452	90	2	level	level	NOUN
fbem-7452	90	3	4.1.1	4.1.1	NUM
fbem-7452	90	4	.	.	PUNCT
fbem-7452	91	1	enhance	enhance	VERB
fbem-7452	91	2	the	the	DET
fbem-7452	91	3	awareness	awareness	NOUN
fbem-7452	91	4	of	of	ADP
fbem-7452	91	5	tax	tax	NOUN
fbem-7452	91	6	payment	payment	NOUN
fbem-7452	91	7	due	due	ADP
fbem-7452	91	8	to	to	ADP
fbem-7452	91	9	many	many	ADJ
fbem-7452	91	10	historical	historical	ADJ
fbem-7452	91	11	factors	factor	NOUN
fbem-7452	91	12	,	,	PUNCT
fbem-7452	91	13	people	people	NOUN
fbem-7452	91	14	have	have	VERB
fbem-7452	91	15	more	more	ADJ
fbem-7452	91	16	or	or	CCONJ
fbem-7452	91	17	less	less	ADJ
fbem-7452	91	18	resistance	resistance	NOUN
fbem-7452	91	19	to	to	ADP
fbem-7452	91	20	tax	tax	NOUN
fbem-7452	91	21	payment	payment	NOUN
fbem-7452	91	22	,	,	PUNCT
fbem-7452	91	23	so	so	CCONJ
fbem-7452	91	24	there	there	PRON
fbem-7452	91	25	is	be	VERB
fbem-7452	91	26	not	not	PART
fbem-7452	91	27	active	active	ADJ
fbem-7452	91	28	tax	tax	NOUN
fbem-7452	91	29	payment	payment	NOUN
fbem-7452	91	30	,	,	PUNCT
fbem-7452	91	31	and	and	CCONJ
fbem-7452	91	32	even	even	ADV
fbem-7452	91	33	tax	tax	NOUN
fbem-7452	91	34	evasion	evasion	NOUN
fbem-7452	91	35	phenomenon	phenomenon	NOUN
fbem-7452	91	36	.	.	PUNCT
fbem-7452	92	1	in	in	ADP
fbem-7452	92	2	view	view	NOUN
fbem-7452	92	3	of	of	ADP
fbem-7452	92	4	this	this	PRON
fbem-7452	92	5	,	,	PUNCT
fbem-7452	92	6	it	it	PRON
fbem-7452	92	7	is	be	AUX
fbem-7452	92	8	particularly	particularly	ADV
fbem-7452	92	9	important	important	ADJ
fbem-7452	92	10	to	to	PART
fbem-7452	92	11	improve	improve	VERB
fbem-7452	92	12	tax	tax	NOUN
fbem-7452	92	13	awareness	awareness	NOUN
fbem-7452	92	14	,	,	PUNCT
fbem-7452	92	15	which	which	PRON
fbem-7452	92	16	can	can	AUX
fbem-7452	92	17	be	be	AUX
fbem-7452	92	18	said	say	VERB
fbem-7452	92	19	to	to	PART
fbem-7452	92	20	solve	solve	VERB
fbem-7452	92	21	the	the	DET
fbem-7452	92	22	root	root	NOUN
fbem-7452	92	23	cause	cause	NOUN
fbem-7452	92	24	of	of	ADP
fbem-7452	92	25	tax	tax	NOUN
fbem-7452	92	26	evasion	evasion	NOUN
fbem-7452	92	27	.	.	PUNCT
fbem-7452	93	1	the	the	DET
fbem-7452	93	2	most	most	ADV
fbem-7452	93	3	effective	effective	ADJ
fbem-7452	93	4	way	way	NOUN
fbem-7452	93	5	is	be	AUX
fbem-7452	93	6	for	for	SCONJ
fbem-7452	93	7	everyone	everyone	PRON
fbem-7452	93	8	to	to	PART
fbem-7452	93	9	start	start	VERB
fbem-7452	93	10	from	from	ADP
fbem-7452	93	11	their	their	PRON
fbem-7452	93	12	own	own	ADJ
fbem-7452	93	13	consciousness	consciousness	NOUN
fbem-7452	93	14	,	,	PUNCT
fbem-7452	93	15	to	to	PART
fbem-7452	93	16	resolutely	resolutely	ADV
fbem-7452	93	17	say	say	VERB
fbem-7452	93	18	"	"	PUNCT
fbem-7452	93	19	no	no	INTJ
fbem-7452	93	20	"	"	PUNCT
fbem-7452	93	21	to	to	PART
fbem-7452	93	22	tax	tax	VERB
fbem-7452	93	23	evasion	evasion	NOUN
fbem-7452	93	24	,	,	PUNCT
fbem-7452	93	25	and	and	CCONJ
fbem-7452	93	26	to	to	PART
fbem-7452	93	27	create	create	VERB
fbem-7452	93	28	a	a	DET
fbem-7452	93	29	good	good	ADJ
fbem-7452	93	30	social	social	ADJ
fbem-7452	93	31	atmosphere	atmosphere	NOUN
fbem-7452	93	32	of	of	ADP
fbem-7452	93	33	conscious	conscious	ADJ
fbem-7452	93	34	tax	tax	NOUN
fbem-7452	93	35	payment	payment	NOUN
fbem-7452	93	36	.	.	PUNCT
fbem-7452	94	1	4.1.2	4.1.2	X
fbem-7452	94	2	.	.	PUNCT
fbem-7452	94	3	mutual	mutual	ADJ
fbem-7452	94	4	supervision	supervision	NOUN
fbem-7452	94	5	,	,	PUNCT
fbem-7452	94	6	enhance	enhance	VERB
fbem-7452	94	7	the	the	DET
fbem-7452	94	8	sense	sense	NOUN
fbem-7452	94	9	of	of	ADP
fbem-7452	94	10	responsibility	responsibility	NOUN
fbem-7452	94	11	every	every	DET
fbem-7452	94	12	citizen	citizen	NOUN
fbem-7452	94	13	should	should	AUX
fbem-7452	94	14	have	have	VERB
fbem-7452	94	15	the	the	DET
fbem-7452	94	16	consciousness	consciousness	NOUN
fbem-7452	94	17	and	and	CCONJ
fbem-7452	94	18	responsibility	responsibility	NOUN
fbem-7452	94	19	of	of	ADP
fbem-7452	94	20	building	build	VERB
fbem-7452	94	21	a	a	DET
fbem-7452	94	22	beautiful	beautiful	ADJ
fbem-7452	94	23	country	country	NOUN
fbem-7452	94	24	,	,	PUNCT
fbem-7452	94	25	actively	actively	ADV
fbem-7452	94	26	report	report	VERB
fbem-7452	94	27	the	the	DET
fbem-7452	94	28	existence	existence	NOUN
fbem-7452	94	29	of	of	ADP
fbem-7452	94	30	tax	tax	NOUN
fbem-7452	94	31	evasion	evasion	NOUN
fbem-7452	94	32	around	around	ADV
fbem-7452	94	33	,	,	PUNCT
fbem-7452	94	34	supervise	supervise	VERB
fbem-7452	94	35	each	each	DET
fbem-7452	94	36	other	other	ADJ
fbem-7452	94	37	,	,	PUNCT
fbem-7452	94	38	and	and	CCONJ
fbem-7452	94	39	jointly	jointly	ADV
fbem-7452	94	40	resist	resist	VERB
fbem-7452	94	41	tax	tax	NOUN
fbem-7452	94	42	evasion	evasion	NOUN
fbem-7452	94	43	.	.	PUNCT
fbem-7452	95	1	4.2	4.2	NUM
fbem-7452	95	2	.	.	PUNCT
fbem-7452	96	1	social	social	ADJ
fbem-7452	96	2	level	level	NOUN
fbem-7452	96	3	4.2.1	4.2.1	NOUN
fbem-7452	96	4	.	.	PUNCT
fbem-7452	97	1	encourage	encourage	VERB
fbem-7452	97	2	whistleblowing	whistleblowe	VERB
fbem-7452	97	3	people	people	NOUN
fbem-7452	97	4	from	from	ADP
fbem-7452	97	5	all	all	DET
fbem-7452	97	6	walks	walk	NOUN
fbem-7452	97	7	of	of	ADP
fbem-7452	97	8	life	life	NOUN
fbem-7452	97	9	should	should	AUX
fbem-7452	97	10	be	be	AUX
fbem-7452	97	11	encouraged	encourage	VERB
fbem-7452	97	12	to	to	PART
fbem-7452	97	13	report	report	VERB
fbem-7452	97	14	and	and	CCONJ
fbem-7452	97	15	expose	expose	VERB
fbem-7452	97	16	,	,	PUNCT
fbem-7452	97	17	and	and	CCONJ
fbem-7452	97	18	zero	zero	NUM
fbem-7452	97	19	tolerance	tolerance	NOUN
fbem-7452	97	20	of	of	ADP
fbem-7452	97	21	"	"	PUNCT
fbem-7452	97	22	tax	tax	NOUN
fbem-7452	97	23	evasion	evasion	NOUN
fbem-7452	97	24	"	"	PUNCT
fbem-7452	97	25	should	should	AUX
fbem-7452	97	26	be	be	AUX
fbem-7452	97	27	advocated	advocate	VERB
fbem-7452	97	28	in	in	ADP
fbem-7452	97	29	the	the	DET
fbem-7452	97	30	whole	whole	ADJ
fbem-7452	97	31	society	society	NOUN
fbem-7452	97	32	.	.	PUNCT
fbem-7452	98	1	4.2.2	4.2.2	X
fbem-7452	98	2	.	.	PUNCT
fbem-7452	99	1	intensify	intensify	VERB
fbem-7452	99	2	publicity	publicity	NOUN
fbem-7452	99	3	and	and	CCONJ
fbem-7452	99	4	education	education	NOUN
fbem-7452	99	5	relevant	relevant	ADJ
fbem-7452	99	6	platforms	platform	NOUN
fbem-7452	99	7	,	,	PUNCT
fbem-7452	99	8	media	medium	NOUN
fbem-7452	99	9	and	and	CCONJ
fbem-7452	99	10	other	other	ADJ
fbem-7452	99	11	publicity	publicity	NOUN
fbem-7452	99	12	agencies	agency	NOUN
fbem-7452	99	13	should	should	AUX
fbem-7452	99	14	strengthen	strengthen	VERB
fbem-7452	99	15	publicity	publicity	NOUN
fbem-7452	99	16	of	of	ADP
fbem-7452	99	17	law	law	NOUN
fbem-7452	99	18	and	and	CCONJ
fbem-7452	99	19	raise	raise	VERB
fbem-7452	99	20	residents	resident	NOUN
fbem-7452	99	21	'	'	PART
fbem-7452	99	22	awareness	awareness	NOUN
fbem-7452	99	23	of	of	ADP
fbem-7452	99	24	tax	tax	NOUN
fbem-7452	99	25	payment	payment	NOUN
fbem-7452	99	26	.	.	PUNCT
fbem-7452	100	1	schools	school	NOUN
fbem-7452	100	2	at	at	ADP
fbem-7452	100	3	all	all	DET
fbem-7452	100	4	levels	level	NOUN
fbem-7452	100	5	and	and	CCONJ
fbem-7452	100	6	other	other	ADJ
fbem-7452	100	7	educational	educational	ADJ
fbem-7452	100	8	institutions	institution	NOUN
fbem-7452	100	9	should	should	AUX
fbem-7452	100	10	also	also	ADV
fbem-7452	100	11	carry	carry	VERB
fbem-7452	100	12	out	out	ADP
fbem-7452	100	13	education	education	NOUN
fbem-7452	100	14	activities	activity	NOUN
fbem-7452	100	15	,	,	PUNCT
fbem-7452	100	16	cultivate	cultivate	VERB
fbem-7452	100	17	tax	tax	NOUN
fbem-7452	100	18	awareness	awareness	NOUN
fbem-7452	100	19	from	from	ADP
fbem-7452	100	20	an	an	DET
fbem-7452	100	21	early	early	ADJ
fbem-7452	100	22	age	age	NOUN
fbem-7452	100	23	,	,	PUNCT
fbem-7452	100	24	and	and	CCONJ
fbem-7452	100	25	form	form	VERB
fbem-7452	100	26	a	a	DET
fbem-7452	100	27	good	good	ADJ
fbem-7452	100	28	social	social	ADJ
fbem-7452	100	29	atmosphere	atmosphere	NOUN
fbem-7452	100	30	.	.	PUNCT
fbem-7452	101	1	4.3	4.3	NUM
fbem-7452	101	2	.	.	PUNCT
fbem-7452	101	3	government	government	NOUN
fbem-7452	101	4	level	level	NOUN
fbem-7452	101	5	4.3.1	4.3.1	NUM
fbem-7452	101	6	.	.	PUNCT
fbem-7452	102	1	legislation	legislation	NOUN
fbem-7452	102	2	and	and	CCONJ
fbem-7452	102	3	law	law	NOUN
fbem-7452	102	4	enforcement	enforcement	NOUN
fbem-7452	102	5	(	(	PUNCT
fbem-7452	102	6	1	1	X
fbem-7452	102	7	)	)	PUNCT
fbem-7452	102	8	improve	improve	VERB
fbem-7452	102	9	and	and	CCONJ
fbem-7452	102	10	perfect	perfect	VERB
fbem-7452	102	11	the	the	DET
fbem-7452	102	12	tax	tax	NOUN
fbem-7452	102	13	judicial	judicial	ADJ
fbem-7452	102	14	guarantee	guarantee	NOUN
fbem-7452	102	15	system	system	NOUN
fbem-7452	102	16	we	we	PRON
fbem-7452	102	17	can	can	AUX
fbem-7452	102	18	further	far	ADV
fbem-7452	102	19	raise	raise	VERB
fbem-7452	102	20	the	the	DET
fbem-7452	102	21	legislative	legislative	ADJ
fbem-7452	102	22	level	level	NOUN
fbem-7452	102	23	of	of	ADP
fbem-7452	102	24	the	the	DET
fbem-7452	102	25	tax	tax	NOUN
fbem-7452	102	26	law	law	NOUN
fbem-7452	102	27	and	and	CCONJ
fbem-7452	102	28	promulgate	promulgate	VERB
fbem-7452	102	29	relevant	relevant	ADJ
fbem-7452	102	30	basic	basic	ADJ
fbem-7452	102	31	laws	law	NOUN
fbem-7452	102	32	so	so	SCONJ
fbem-7452	102	33	that	that	SCONJ
fbem-7452	102	34	there	there	PRON
fbem-7452	102	35	will	will	AUX
fbem-7452	102	36	be	be	AUX
fbem-7452	102	37	no	no	DET
fbem-7452	102	38	escape	escape	NOUN
fbem-7452	102	39	for	for	ADP
fbem-7452	102	40	tax	tax	NOUN
fbem-7452	102	41	evasion	evasion	NOUN
fbem-7452	102	42	.	.	PUNCT
fbem-7452	103	1	(	(	PUNCT
fbem-7452	103	2	2	2	X
fbem-7452	103	3	)	)	PUNCT
fbem-7452	103	4	strengthen	strengthen	VERB
fbem-7452	103	5	the	the	DET
fbem-7452	103	6	punishment	punishment	NOUN
fbem-7452	103	7	mechanism	mechanism	NOUN
fbem-7452	103	8	,	,	PUNCT
fbem-7452	103	9	strengthen	strengthen	VERB
fbem-7452	103	10	the	the	DET
fbem-7452	103	11	intensity	intensity	NOUN
fbem-7452	103	12	of	of	ADP
fbem-7452	103	13	punishment	punishment	NOUN
fbem-7452	103	14	there	there	PRON
fbem-7452	103	15	is	be	VERB
fbem-7452	103	16	no	no	DET
fbem-7452	103	17	tolerance	tolerance	NOUN
fbem-7452	103	18	for	for	ADP
fbem-7452	103	19	tax	tax	NOUN
fbem-7452	103	20	evasion	evasion	NOUN
fbem-7452	103	21	.	.	PUNCT
fbem-7452	104	1	if	if	SCONJ
fbem-7452	104	2	there	there	PRON
fbem-7452	104	3	is	be	VERB
fbem-7452	104	4	connivance	connivance	NOUN
fbem-7452	104	5	,	,	PUNCT
fbem-7452	104	6	it	it	PRON
fbem-7452	104	7	will	will	AUX
fbem-7452	104	8	not	not	PART
fbem-7452	104	9	only	only	ADV
fbem-7452	104	10	damage	damage	VERB
fbem-7452	104	11	the	the	DET
fbem-7452	104	12	rights	right	NOUN
fbem-7452	104	13	and	and	CCONJ
fbem-7452	104	14	interests	interest	NOUN
fbem-7452	104	15	of	of	ADP
fbem-7452	104	16	citizens	citizen	NOUN
fbem-7452	104	17	who	who	PRON
fbem-7452	104	18	pay	pay	VERB
fbem-7452	104	19	taxes	taxis	NOUN
fbem-7452	104	20	according	accord	VERB
fbem-7452	104	21	to	to	ADP
fbem-7452	104	22	law	law	NOUN
fbem-7452	104	23	,	,	PUNCT
fbem-7452	104	24	but	but	CCONJ
fbem-7452	104	25	also	also	ADV
fbem-7452	104	26	aggravate	aggravate	VERB
fbem-7452	104	27	the	the	DET
fbem-7452	104	28	chaos	chaos	NOUN
fbem-7452	104	29	of	of	ADP
fbem-7452	104	30	people	people	NOUN
fbem-7452	104	31	with	with	ADP
fbem-7452	104	32	fluke	fluke	ADJ
fbem-7452	104	33	mentality	mentality	NOUN
fbem-7452	104	34	to	to	PART
fbem-7452	104	35	evade	evade	VERB
fbem-7452	104	36	taxes	taxis	NOUN
fbem-7452	104	37	.	.	PUNCT
fbem-7452	105	1	we	we	PRON
fbem-7452	105	2	can	can	AUX
fbem-7452	105	3	start	start	VERB
fbem-7452	105	4	from	from	ADP
fbem-7452	105	5	the	the	DET
fbem-7452	105	6	two	two	NUM
fbem-7452	105	7	aspects	aspect	NOUN
fbem-7452	105	8	of	of	ADP
fbem-7452	105	9	increasing	increase	VERB
fbem-7452	105	10	the	the	DET
fbem-7452	105	11	penalty	penalty	NOUN
fbem-7452	105	12	multiple	multiple	NOUN
fbem-7452	105	13	or	or	CCONJ
fbem-7452	105	14	strengthening	strengthen	VERB
fbem-7452	105	15	the	the	DET
fbem-7452	105	16	inspection	inspection	NOUN
fbem-7452	105	17	,	,	PUNCT
fbem-7452	105	18	weighing	weigh	VERB
fbem-7452	105	19	the	the	DET
fbem-7452	105	20	cost	cost	NOUN
fbem-7452	105	21	and	and	CCONJ
fbem-7452	105	22	developing	develop	VERB
fbem-7452	105	23	more	more	ADV
fbem-7452	105	24	efficient	efficient	ADJ
fbem-7452	105	25	programs	program	NOUN
fbem-7452	105	26	.	.	PUNCT
fbem-7452	106	1	4.3.2	4.3.2	X
fbem-7452	106	2	.	.	PUNCT
fbem-7452	106	3	environmental	environmental	ADJ
fbem-7452	106	4	management	management	NOUN
fbem-7452	106	5	level	level	NOUN
fbem-7452	106	6	(	(	PUNCT
fbem-7452	106	7	1	1	NUM
fbem-7452	106	8	)	)	PUNCT
fbem-7452	106	9	optimize	optimize	NOUN
fbem-7452	106	10	and	and	CCONJ
fbem-7452	106	11	popularize	popularize	VERB
fbem-7452	106	12	relevant	relevant	ADJ
fbem-7452	106	13	reasonable	reasonable	ADJ
fbem-7452	106	14	tax	tax	NOUN
fbem-7452	106	15	avoidance	avoidance	NOUN
fbem-7452	106	16	measures	measure	NOUN
fbem-7452	106	17	we	we	PRON
fbem-7452	106	18	can	can	AUX
fbem-7452	106	19	provide	provide	VERB
fbem-7452	106	20	some	some	DET
fbem-7452	106	21	reasonable	reasonable	ADJ
fbem-7452	106	22	tax	tax	NOUN
fbem-7452	106	23	avoidance	avoidance	NOUN
fbem-7452	106	24	methods	method	NOUN
fbem-7452	106	25	for	for	ADP
fbem-7452	106	26	individuals	individual	NOUN
fbem-7452	106	27	,	,	PUNCT
fbem-7452	106	28	enterprises	enterprise	NOUN
fbem-7452	106	29	and	and	CCONJ
fbem-7452	106	30	other	other	ADJ
fbem-7452	106	31	tax	tax	NOUN
fbem-7452	106	32	paying	pay	VERB
fbem-7452	106	33	groups	group	NOUN
fbem-7452	106	34	,	,	PUNCT
fbem-7452	106	35	and	and	CCONJ
fbem-7452	106	36	implement	implement	VERB
fbem-7452	106	37	incentives	incentive	NOUN
fbem-7452	106	38	such	such	ADJ
fbem-7452	106	39	as	as	ADP
fbem-7452	106	40	rewards	reward	NOUN
fbem-7452	106	41	and	and	CCONJ
fbem-7452	106	42	praise	praise	NOUN
fbem-7452	106	43	for	for	ADP
fbem-7452	106	44	individuals	individual	NOUN
fbem-7452	106	45	or	or	CCONJ
fbem-7452	106	46	enterprises	enterprise	NOUN
fbem-7452	106	47	that	that	PRON
fbem-7452	106	48	actively	actively	ADV
fbem-7452	106	49	pay	pay	VERB
fbem-7452	106	50	taxes	taxis	NOUN
fbem-7452	106	51	to	to	PART
fbem-7452	106	52	stimulate	stimulate	VERB
fbem-7452	106	53	people	people	NOUN
fbem-7452	106	54	's	's	PART
fbem-7452	106	55	awareness	awareness	NOUN
fbem-7452	106	56	of	of	ADP
fbem-7452	106	57	voluntary	voluntary	ADJ
fbem-7452	106	58	tax	tax	NOUN
fbem-7452	106	59	payment	payment	NOUN
fbem-7452	106	60	.	.	PUNCT
fbem-7452	107	1	(	(	PUNCT
fbem-7452	107	2	2	2	X
fbem-7452	107	3	)	)	PUNCT
fbem-7452	107	4	improve	improve	VERB
fbem-7452	107	5	the	the	DET
fbem-7452	107	6	level	level	NOUN
fbem-7452	107	7	of	of	ADP
fbem-7452	107	8	tax	tax	NOUN
fbem-7452	107	9	inspection	inspection	NOUN
fbem-7452	107	10	,	,	PUNCT
fbem-7452	107	11	expand	expand	VERB
fbem-7452	107	12	the	the	DET
fbem-7452	107	13	audit	audit	NOUN
fbem-7452	107	14	group	group	NOUN
fbem-7452	107	15	and	and	CCONJ
fbem-7452	107	16	strength	strength	NOUN
fbem-7452	107	17	for	for	ADP
fbem-7452	107	18	enterprises	enterprise	NOUN
fbem-7452	107	19	with	with	ADP
fbem-7452	107	20	large	large	ADJ
fbem-7452	107	21	scale	scale	NOUN
fbem-7452	107	22	and	and	CCONJ
fbem-7452	107	23	abundant	abundant	ADJ
fbem-7452	107	24	funds	fund	NOUN
fbem-7452	107	25	,	,	PUNCT
fbem-7452	107	26	we	we	PRON
fbem-7452	107	27	should	should	AUX
fbem-7452	107	28	strengthen	strengthen	VERB
fbem-7452	107	29	audit	audit	NOUN
fbem-7452	107	30	management	management	NOUN
fbem-7452	107	31	and	and	CCONJ
fbem-7452	107	32	efforts	effort	NOUN
fbem-7452	107	33	to	to	PART
fbem-7452	107	34	ensure	ensure	VERB
fbem-7452	107	35	that	that	SCONJ
fbem-7452	107	36	no	no	DET
fbem-7452	107	37	one	one	NOUN
fbem-7452	107	38	escapes	escape	VERB
fbem-7452	107	39	the	the	DET
fbem-7452	107	40	net	net	NOUN
fbem-7452	107	41	.	.	PUNCT
fbem-7452	108	1	4.3.3	4.3.3	X
fbem-7452	108	2	.	.	PUNCT
fbem-7452	108	3	education	education	NOUN
fbem-7452	108	4	and	and	CCONJ
fbem-7452	108	5	publicity	publicity	NOUN
fbem-7452	108	6	level	level	NOUN
fbem-7452	108	7	(	(	PUNCT
fbem-7452	108	8	1	1	X
fbem-7452	108	9	)	)	PUNCT
fbem-7452	108	10	vigorously	vigorously	ADV
fbem-7452	108	11	carry	carry	VERB
fbem-7452	108	12	out	out	ADP
fbem-7452	108	13	publicity	publicity	NOUN
fbem-7452	108	14	and	and	CCONJ
fbem-7452	108	15	education	education	NOUN
fbem-7452	108	16	activities	activity	NOUN
fbem-7452	108	17	to	to	PART
fbem-7452	108	18	popularize	popularize	VERB
fbem-7452	108	19	the	the	DET
fbem-7452	108	20	importance	importance	NOUN
fbem-7452	108	21	of	of	ADP
fbem-7452	108	22	tax	tax	NOUN
fbem-7452	108	23	obligation	obligation	NOUN
fbem-7452	108	24	in	in	ADP
fbem-7452	108	25	various	various	ADJ
fbem-7452	108	26	ways	way	NOUN
fbem-7452	108	27	,	,	PUNCT
fbem-7452	108	28	such	such	ADJ
fbem-7452	108	29	as	as	ADP
fbem-7452	108	30	public	public	ADJ
fbem-7452	108	31	service	service	NOUN
fbem-7452	108	32	films	film	NOUN
fbem-7452	108	33	,	,	PUNCT
fbem-7452	108	34	posters	poster	NOUN
fbem-7452	108	35	,	,	PUNCT
fbem-7452	108	36	leaflets	leaflet	NOUN
fbem-7452	108	37	and	and	CCONJ
fbem-7452	108	38	network	network	NOUN
fbem-7452	108	39	broadcast	broadcast	NOUN
fbem-7452	108	40	,	,	PUNCT
fbem-7452	108	41	so	so	SCONJ
fbem-7452	108	42	that	that	SCONJ
fbem-7452	108	43	tax	tax	NOUN
fbem-7452	108	44	publicity	publicity	NOUN
fbem-7452	108	45	and	and	CCONJ
fbem-7452	108	46	education	education	NOUN
fbem-7452	108	47	will	will	AUX
fbem-7452	108	48	be	be	AUX
fbem-7452	108	49	deeply	deeply	ADV
fbem-7452	108	50	rooted	root	VERB
fbem-7452	108	51	in	in	ADP
fbem-7452	108	52	people	people	NOUN
fbem-7452	108	53	's	's	PART
fbem-7452	108	54	hearts	heart	NOUN
fbem-7452	108	55	.	.	PUNCT
fbem-7452	109	1	(	(	PUNCT
fbem-7452	109	2	2	2	X
fbem-7452	109	3	)	)	PUNCT
fbem-7452	109	4	get	get	VERB
fbem-7452	109	5	tax	tax	NOUN
fbem-7452	109	6	law	law	NOUN
fbem-7452	109	7	into	into	ADP
fbem-7452	109	8	the	the	DET
fbem-7452	109	9	classroom	classroom	NOUN
fbem-7452	109	10	incorporating	incorporate	VERB
fbem-7452	109	11	tax	tax	NOUN
fbem-7452	109	12	-	-	PUNCT
fbem-7452	109	13	related	relate	VERB
fbem-7452	109	14	knowledge	knowledge	NOUN
fbem-7452	109	15	into	into	ADP
fbem-7452	109	16	textbooks	textbook	NOUN
fbem-7452	109	17	and	and	CCONJ
fbem-7452	109	18	encouraging	encourage	VERB
fbem-7452	109	19	schools	school	NOUN
fbem-7452	109	20	to	to	PART
fbem-7452	109	21	actively	actively	ADV
fbem-7452	109	22	carry	carry	VERB
fbem-7452	109	23	out	out	ADP
fbem-7452	109	24	"	"	PUNCT
fbem-7452	109	25	tax	tax	NOUN
fbem-7452	109	26	law	law	NOUN
fbem-7452	109	27	class	class	NOUN
fbem-7452	109	28	"	"	PUNCT
fbem-7452	109	29	can	can	AUX
fbem-7452	109	30	not	not	PART
fbem-7452	109	31	only	only	ADV
fbem-7452	109	32	enhance	enhance	VERB
fbem-7452	109	33	the	the	DET
fbem-7452	109	34	tax	tax	NOUN
fbem-7452	109	35	awareness	awareness	NOUN
fbem-7452	109	36	of	of	ADP
fbem-7452	109	37	primary	primary	ADJ
fbem-7452	109	38	and	and	CCONJ
fbem-7452	109	39	middle	middle	ADJ
fbem-7452	109	40	school	school	NOUN
fbem-7452	109	41	students	student	NOUN
fbem-7452	109	42	,	,	PUNCT
fbem-7452	109	43	but	but	CCONJ
fbem-7452	109	44	also	also	ADV
fbem-7452	109	45	lay	lie	VERB
fbem-7452	109	46	a	a	DET
fbem-7452	109	47	foundation	foundation	NOUN
fbem-7452	109	48	for	for	ADP
fbem-7452	109	49	creating	create	VERB
fbem-7452	109	50	a	a	DET
fbem-7452	109	51	lively	lively	ADJ
fbem-7452	109	52	and	and	CCONJ
fbem-7452	109	53	clean	clean	ADJ
fbem-7452	109	54	social	social	ADJ
fbem-7452	109	55	atmosphere	atmosphere	NOUN
fbem-7452	109	56	in	in	ADP
fbem-7452	109	57	the	the	DET
fbem-7452	109	58	future	future	NOUN
fbem-7452	109	59	.	.	PUNCT
fbem-7452	110	1	moreover	moreover	ADV
fbem-7452	110	2	,	,	PUNCT
fbem-7452	110	3	it	it	PRON
fbem-7452	110	4	will	will	AUX
fbem-7452	110	5	subtly	subtly	ADV
fbem-7452	110	6	supervise	supervise	VERB
fbem-7452	110	7	whether	whether	SCONJ
fbem-7452	110	8	parents	parent	NOUN
fbem-7452	110	9	pay	pay	VERB
fbem-7452	110	10	taxes	taxis	NOUN
fbem-7452	110	11	in	in	ADP
fbem-7452	110	12	time	time	NOUN
fbem-7452	110	13	.	.	PUNCT
fbem-7452	111	1	therefore	therefore	ADV
fbem-7452	111	2	,	,	PUNCT
fbem-7452	111	3	tax	tax	NOUN
fbem-7452	111	4	awareness	awareness	NOUN
fbem-7452	111	5	should	should	AUX
fbem-7452	111	6	be	be	AUX
fbem-7452	111	7	started	start	VERB
fbem-7452	111	8	from	from	ADP
fbem-7452	111	9	an	an	DET
fbem-7452	111	10	early	early	ADJ
fbem-7452	111	11	age	age	NOUN
fbem-7452	111	12	.	.	PUNCT
fbem-7452	112	1	acknowledgment	acknowledgment	NOUN
fbem-7452	112	2	fund	fund	NOUN
fbem-7452	112	3	project	project	NOUN
fbem-7452	112	4	:	:	PUNCT
fbem-7452	112	5	2022	2022	NUM
fbem-7452	112	6	spring	spring	NOUN
fbem-7452	112	7	college	college	NOUN
fbem-7452	112	8	student	student	NOUN
fbem-7452	112	9	innovation	innovation	NOUN
fbem-7452	112	10	and	and	CCONJ
fbem-7452	112	11	entrepreneurship	entrepreneurship	NOUN
fbem-7452	112	12	program	program	NOUN
fbem-7452	112	13	,	,	PUNCT
fbem-7452	112	14	project	project	NOUN
fbem-7452	112	15	name	name	NOUN
fbem-7452	112	16	:	:	PUNCT
fbem-7452	112	17	research	research	NOUN
fbem-7452	112	18	on	on	ADP
fbem-7452	112	19	the	the	DET
fbem-7452	112	20	inspection	inspection	NOUN
fbem-7452	112	21	problem	problem	NOUN
fbem-7452	112	22	based	base	VERB
fbem-7452	112	23	on	on	ADP
fbem-7452	112	24	multiple	multiple	ADJ
fbem-7452	112	25	linear	linear	ADJ
fbem-7452	112	26	regression	regression	NOUN
fbem-7452	112	27	model	model	NOUN
fbem-7452	112	28	-taking	-take	VERB
fbem-7452	112	29	tax	tax	NOUN
fbem-7452	112	30	evasion	evasion	NOUN
fbem-7452	112	31	of	of	ADP
fbem-7452	112	32	stars	star	NOUN
fbem-7452	112	33	as	as	ADP
fbem-7452	112	34	an	an	DET
fbem-7452	112	35	example	example	NOUN
fbem-7452	112	36	(	(	PUNCT
fbem-7452	112	37	2022sx08003c	2022sx08003c	NUM
fbem-7452	112	38	)	)	PUNCT
fbem-7452	112	39	references	reference	NOUN
fbem-7452	112	40	[	[	X
fbem-7452	112	41	1	1	X
fbem-7452	112	42	]	]	PUNCT
fbem-7452	112	43	yang	yang	PROPN
fbem-7452	112	44	zimo	zimo	PROPN
fbem-7452	112	45	.	.	PUNCT
fbem-7452	113	1	cause	cause	VERB
fbem-7452	113	2	analysis	analysis	NOUN
fbem-7452	113	3	and	and	CCONJ
fbem-7452	113	4	countermeasure	countermeasure	NOUN
fbem-7452	113	5	research	research	NOUN
fbem-7452	113	6	of	of	ADP
fbem-7452	113	7	enterprise	enterprise	NOUN
fbem-7452	113	8	tax	tax	NOUN
fbem-7452	113	9	evasion	evasion	NOUN
fbem-7452	114	1	[	[	X
fbem-7452	114	2	j	j	X
fbem-7452	114	3	]	]	X
fbem-7452	114	4	.	.	PUNCT
fbem-7452	115	1	fujian	fujian	PROPN
fbem-7452	115	2	quality	quality	PROPN
fbem-7452	115	3	management	management	NOUN
fbem-7452	115	4	,	,	PUNCT
fbem-7452	115	5	2015	2015	NUM
fbem-7452	115	6	(	(	PUNCT
fbem-7452	115	7	11	11	NUM
fbem-7452	115	8	)	)	PUNCT
fbem-7452	115	9	:	:	PUNCT
fbem-7452	116	1	1	1	X
fbem-7452	116	2	.	.	PUNCT
fbem-7452	117	1	[	[	X
fbem-7452	117	2	2	2	NUM
fbem-7452	117	3	]	]	X
fbem-7452	117	4	li	li	PROPN
fbem-7452	117	5	yue	yue	PROPN
fbem-7452	117	6	,	,	PUNCT
fbem-7452	117	7	zheng	zheng	PROPN
fbem-7452	117	8	rongrong	rongrong	PROPN
fbem-7452	117	9	.	.	PUNCT
fbem-7452	118	1	analysis	analysis	NOUN
fbem-7452	118	2	of	of	ADP
fbem-7452	118	3	the	the	DET
fbem-7452	118	4	countermeasures	countermeasure	NOUN
fbem-7452	118	5	to	to	PART
fbem-7452	118	6	restrain	restrain	VERB
fbem-7452	118	7	the	the	DET
fbem-7452	118	8	tax	tax	NOUN
fbem-7452	118	9	evasion	evasion	NOUN
fbem-7452	118	10	of	of	ADP
fbem-7452	118	11	stars	star	NOUN
fbem-7452	118	12	based	base	VERB
fbem-7452	118	13	on	on	ADP
fbem-7452	118	14	the	the	DET
fbem-7452	118	15	a	a	PRON
fbem-7452	118	16	-	-	PUNCT
fbem-7452	118	17	s	s	NOUN
fbem-7452	118	18	tax	tax	NOUN
fbem-7452	118	19	evasion	evasion	NOUN
fbem-7452	118	20	model	model	NOUN
fbem-7452	119	1	[	[	X
fbem-7452	119	2	j	j	X
fbem-7452	119	3	]	]	X
fbem-7452	119	4	.	.	PUNCT
fbem-7452	120	1	modern	modern	ADJ
fbem-7452	120	2	business	business	NOUN
fbem-7452	120	3	,	,	PUNCT
fbem-7452	120	4	2022(06	2022(06	NUM
fbem-7452	120	5	):	):	PUNCT
fbem-7452	120	6	3	3	X
fbem-7452	120	7	.	.	PUNCT
fbem-7452	121	1	[	[	X
fbem-7452	121	2	3	3	X
fbem-7452	121	3	]	]	X
fbem-7452	121	4	dai	dai	PROPN
fbem-7452	121	5	guoli	guoli	NOUN
fbem-7452	121	6	.	.	PUNCT
fbem-7452	122	1	research	research	NOUN
fbem-7452	122	2	on	on	ADP
fbem-7452	122	3	the	the	DET
fbem-7452	122	4	influencing	influence	VERB
fbem-7452	122	5	factors	factor	NOUN
fbem-7452	122	6	and	and	CCONJ
fbem-7452	122	7	countermeasures	countermeasure	NOUN
fbem-7452	122	8	of	of	ADP
fbem-7452	122	9	corporate	corporate	ADJ
fbem-7452	122	10	income	income	NOUN
fbem-7452	122	11	tax	tax	NOUN
fbem-7452	122	12	evasion	evasion	NOUN
fbem-7452	122	13	based	base	VERB
fbem-7452	122	14	on	on	ADP
fbem-7452	122	15	a	a	DET
fbem-7452	122	16	-	-	PUNCT
fbem-7452	122	17	s	s	NOUN
fbem-7452	122	18	model	model	NOUN
fbem-7452	123	1	[	[	X
fbem-7452	123	2	d	d	X
fbem-7452	123	3	]	]	X
fbem-7452	123	4	.	.	PUNCT
fbem-7452	124	1	harbin	harbin	PROPN
fbem-7452	124	2	institute	institute	PROPN
fbem-7452	124	3	of	of	ADP
fbem-7452	124	4	technology	technology	PROPN
fbem-7452	124	5	,	,	PUNCT
fbem-7452	124	6	2012(06	2012(06	NUM
fbem-7452	124	7	)	)	PUNCT
fbem-7452	124	8	:	:	PUNCT
fbem-7452	124	9	1718	1718	NUM
fbem-7452	124	10	.	.	PUNCT
fbem-7452	125	1	[	[	X
fbem-7452	125	2	4	4	NUM
fbem-7452	125	3	]	]	X
fbem-7452	125	4	luo	luo	PROPN
fbem-7452	125	5	g.	g.	PROPN
fbem-7452	125	6	research	research	PROPN
fbem-7452	125	7	on	on	ADP
fbem-7452	125	8	vat	vat	NOUN
fbem-7452	125	9	evasion	evasion	NOUN
fbem-7452	125	10	based	base	VERB
fbem-7452	125	11	on	on	ADP
fbem-7452	125	12	a	a	DET
fbem-7452	125	13	-	-	PUNCT
fbem-7452	125	14	s	s	NOUN
fbem-7452	125	15	model	model	NOUN
fbem-7452	125	16	[	[	X
fbem-7452	125	17	d	d	X
fbem-7452	125	18	]	]	X
fbem-7452	125	19	.	.	PUNCT
fbem-7452	126	1	huazhong	huazhong	PROPN
fbem-7452	126	2	university	university	PROPN
fbem-7452	126	3	of	of	ADP
fbem-7452	126	4	science	science	NOUN
fbem-7452	126	5	and	and	CCONJ
fbem-7452	126	6	technology	technology	NOUN
fbem-7452	126	7	,	,	PUNCT
fbem-7452	126	8	2009(04	2009(04	NUM
fbem-7452	126	9	)	)	PUNCT
fbem-7452	126	10	:	:	PUNCT
fbem-7452	127	1	23	23	NUM
fbem-7452	127	2	-	-	SYM
fbem-7452	127	3	24	24	NUM
fbem-7452	127	4	.	.	PUNCT
fbem-7452	128	1	(	(	PUNCT
fbem-7452	128	2	in	in	ADP
fbem-7452	128	3	chinese	chinese	PROPN
fbem-7452	128	4	with	with	ADP
fbem-7452	128	5	english	english	PROPN
fbem-7452	128	6	abstract	abstract	NOUN
fbem-7452	128	7	)	)	PUNCT
fbem-7452	129	1	[	[	X
fbem-7452	129	2	5	5	X
fbem-7452	129	3	]	]	PUNCT
fbem-7452	129	4	feng	feng	PROPN
fbem-7452	129	5	shaowu	shaowu	PROPN
fbem-7452	129	6	.	.	PUNCT
fbem-7452	130	1	empirical	empirical	ADJ
fbem-7452	130	2	analysis	analysis	NOUN
fbem-7452	130	3	of	of	ADP
fbem-7452	130	4	individual	individual	ADJ
fbem-7452	130	5	income	income	NOUN
fbem-7452	130	6	tax	tax	NOUN
fbem-7452	130	7	evasion	evasion	NOUN
fbem-7452	130	8	theory	theory	NOUN
fbem-7452	130	9	and	and	CCONJ
fbem-7452	130	10	tax	tax	NOUN
fbem-7452	130	11	evasion	evasion	NOUN
fbem-7452	130	12	management	management	NOUN
fbem-7452	130	13	based	base	VERB
fbem-7452	130	14	on	on	ADP
fbem-7452	130	15	a	a	DET
fbem-7452	130	16	-	-	PUNCT
fbem-7452	130	17	s	s	NOUN
fbem-7452	130	18	model	model	NOUN
fbem-7452	131	1	[	[	X
fbem-7452	131	2	j	j	X
fbem-7452	131	3	]	]	X
fbem-7452	131	4	.	.	PUNCT
fbem-7452	132	1	journal	journal	PROPN
fbem-7452	132	2	of	of	ADP
fbem-7452	132	3	guangdong	guangdong	PROPN
fbem-7452	132	4	administration	administration	PROPN
fbem-7452	132	5	university	university	PROPN
fbem-7452	132	6	,	,	PUNCT
fbem-7452	132	7	2009(04	2009(04	NUM
fbem-7452	132	8	)	)	PUNCT
fbem-7452	132	9	:	:	PUNCT
fbem-7452	133	1	2	2	NUM
fbem-7452	133	2	-	-	SYM
fbem-7452	133	3	3	3	NUM
fbem-7452	133	4	.	.	PUNCT
fbem-7452	134	1	[	[	X
fbem-7452	134	2	6	6	NUM
fbem-7452	134	3	]	]	PUNCT
fbem-7452	134	4	p.	p.	NOUN
fbem-7452	134	5	cagan	cagan	PROPN
fbem-7452	134	6	.	.	PUNCT
fbem-7452	135	1	the	the	DET
fbem-7452	135	2	demand	demand	NOUN
fbem-7452	135	3	for	for	ADP
fbem-7452	135	4	money	money	NOUN
fbem-7452	135	5	in	in	ADP
fbem-7452	135	6	relation	relation	NOUN
fbem-7452	135	7	to	to	ADP
fbem-7452	135	8	the	the	DET
fbem-7452	135	9	aggregate	aggregate	ADJ
fbem-7452	135	10	supply	supply	NOUN
fbem-7452	135	11	of	of	ADP
fbem-7452	135	12	money	money	NOUN
fbem-7452	135	13	[	[	X
fbem-7452	135	14	m	m	X
fbem-7452	135	15	]	]	X
fbem-7452	135	16	.	.	PUNCT
fbem-7452	135	17	1958	1958	NUM
fbem-7452	135	18	.	.	PUNCT
fbem-7452	136	1	[	[	X
fbem-7452	136	2	7	7	NUM
fbem-7452	136	3	]	]	X
fbem-7452	136	4	allingham	allingham	PROPN
fbem-7452	136	5	,	,	PUNCT
fbem-7452	136	6	m.c	m.c	PROPN
fbem-7452	136	7	.	.	PROPN
fbem-7452	136	8	,	,	PUNCT
fbem-7452	136	9	aandmo	aandmo	NOUN
fbem-7452	136	10	,	,	PUNCT
fbem-7452	136	11	a.	a.	NOUN
fbem-7452	136	12	income	income	NOUN
fbem-7452	136	13	tax	tax	NOUN
fbem-7452	136	14	evasion	evasion	NOUN
fbem-7452	136	15	:	:	PUNCT
fbem-7452	136	16	a	a	DET
fbem-7452	136	17	theoretical	theoretical	ADJ
fbem-7452	136	18	analysis	analysis	NOUN
fbem-7452	136	19	.	.	PUNCT
fbem-7452	137	1	journal	journal	NOUN
fbem-7452	137	2	of	of	ADP
fbem-7452	137	3	public	public	ADJ
fbem-7452	137	4	economics	economic	NOUN
fbem-7452	137	5	.	.	PUNCT
fbem-7452	138	1	1972(1	1972(1	NUM
fbem-7452	138	2	):	):	PUNCT
fbem-7452	138	3	323	323	NUM
fbem-7452	138	4	-	-	SYM
fbem-7452	138	5	338	338	NUM
fbem-7452	138	6	[	[	NOUN
fbem-7452	138	7	8	8	NUM
fbem-7452	138	8	]	]	X
fbem-7452	138	9	srinivasan	srinivasan	NOUN
fbem-7452	138	10	.	.	PUNCT
fbem-7452	139	1	t.n	t.n	PROPN
fbem-7452	139	2	.	.	PROPN
fbem-7452	139	3	tax	tax	NOUN
fbem-7452	139	4	evasion	evasion	NOUN
fbem-7452	139	5	:	:	PUNCT
fbem-7452	139	6	a	a	DET
fbem-7452	139	7	model	model	NOUN
fbem-7452	139	8	.	.	PUNCT
fbem-7452	140	1	journal	journal	PROPN
fbem-7452	140	2	of	of	ADP
fbem-7452	140	3	public	public	ADJ
fbem-7452	140	4	economics.1973(18	economics.1973(18	NOUN
fbem-7452	140	5	):	):	PUNCT
fbem-7452	140	6	166	166	NUM
fbem-7452	140	7	-	-	SYM
fbem-7452	140	8	168	168	NUM
fbem-7452	140	9	[	[	X
fbem-7452	140	10	9	9	NUM
fbem-7452	140	11	]	]	X
fbem-7452	140	12	wang	wang	PROPN
fbem-7452	140	13	lujin	lujin	PROPN
fbem-7452	140	14	.	.	PUNCT
fbem-7452	141	1	tax	tax	NOUN
fbem-7452	141	2	loss	loss	NOUN
fbem-7452	141	3	and	and	CCONJ
fbem-7452	141	4	its	its	PRON
fbem-7452	141	5	prevention	prevention	NOUN
fbem-7452	141	6	.	.	PUNCT
fbem-7452	142	1	journal	journal	PROPN
fbem-7452	142	2	of	of	ADP
fbem-7452	142	3	shaanxi	shaanxi	PROPN
fbem-7452	142	4	university	university	PROPN
fbem-7452	142	5	of	of	ADP
fbem-7452	142	6	finance	finance	NOUN
fbem-7452	142	7	and	and	CCONJ
fbem-7452	142	8	economics	economic	NOUN
fbem-7452	142	9	.	.	PUNCT
fbem-7452	143	1	1995(3	1995(3	NUM
fbem-7452	143	2	):	):	PUNCT
fbem-7452	143	3	45	45	NUM
fbem-7452	143	4	-	-	SYM
fbem-7452	143	5	47	47	NUM
fbem-7452	143	6	.	.	PUNCT