id	sid	tid	token	lemma	pos
iiclr-17866	1	1	revisiting	revisit	VERB
iiclr-17866	1	2	the	the	DET
iiclr-17866	1	3	value	value	NOUN
iiclr-17866	1	4	added	add	VERB
iiclr-17866	1	5	tax	tax	NOUN
iiclr-17866	1	6	:	:	PUNCT
iiclr-17866	1	7	a	a	DET
iiclr-17866	1	8	clear	clear	ADJ
iiclr-17866	1	9	solution	solution	NOUN
iiclr-17866	1	10	to	to	ADP
iiclr-17866	1	11	the	the	DET
iiclr-17866	1	12	murkey	murkey	ADJ
iiclr-17866	1	13	united	united	PROPN
iiclr-17866	1	14	state	state	PROPN
iiclr-17866	1	15	corporate	corporate	ADJ
iiclr-17866	1	16	tax	tax	NOUN
iiclr-17866	1	17	structure	structure	NOUN
iiclr-17866	1	18	revisiting	revisit	VERB
iiclr-17866	1	19	the	the	DET
iiclr-17866	1	20	value	value	NOUN
iiclr-17866	1	21	added	add	VERB
iiclr-17866	1	22	tax	tax	NOUN
iiclr-17866	1	23	:	:	PUNCT
iiclr-17866	1	24	a	a	DET
iiclr-17866	1	25	clear	clear	ADJ
iiclr-17866	1	26	solution	solution	NOUN
iiclr-17866	1	27	to	to	ADP
iiclr-17866	1	28	the	the	DET
iiclr-17866	1	29	murky	murky	ADJ
iiclr-17866	1	30	united	united	PROPN
iiclr-17866	1	31	states	states	PROPN
iiclr-17866	1	32	corporate	corporate	ADJ
iiclr-17866	1	33	tax	tax	NOUN
iiclr-17866	1	34	structure	structure	NOUN
iiclr-17866	1	35	charles	charles	PROPN
iiclr-17866	1	36	c.	c.	PROPN
iiclr-17866	1	37	engel	engel	PROPN
iiclr-17866	1	38	,	,	PUNCT
iiclr-17866	1	39	ii	ii	PROPN
iiclr-17866	1	40	*	*	PROPN
iiclr-17866	1	41	i.	i.	PROPN
iiclr-17866	1	42	introduction	introduction	NOUN
iiclr-17866	1	43	the	the	DET
iiclr-17866	1	44	united	united	PROPN
iiclr-17866	1	45	states	states	PROPN
iiclr-17866	1	46	has	have	VERB
iiclr-17866	1	47	the	the	DET
iiclr-17866	1	48	second	second	ADV
iiclr-17866	1	49	highest	high	ADJ
iiclr-17866	1	50	combined	combine	VERB
iiclr-17866	1	51	federal	federal	ADJ
iiclr-17866	1	52	-	-	PUNCT
iiclr-17866	1	53	state	state	NOUN
iiclr-17866	1	54	corporate	corporate	ADJ
iiclr-17866	1	55	tax	tax	NOUN
iiclr-17866	1	56	rate	rate	NOUN
iiclr-17866	1	57	in	in	ADP
iiclr-17866	1	58	the	the	DET
iiclr-17866	1	59	world	world	NOUN
iiclr-17866	1	60	.	.	PUNCT
iiclr-17866	1	61	'	'	PUNCT
iiclr-17866	2	1	with	with	ADP
iiclr-17866	2	2	an	an	DET
iiclr-17866	2	3	average	average	ADJ
iiclr-17866	2	4	combined	combine	VERB
iiclr-17866	2	5	rate	rate	NOUN
iiclr-17866	2	6	of	of	ADP
iiclr-17866	2	7	39.3	39.3	NUM
iiclr-17866	2	8	percent	percent	NOUN
iiclr-17866	2	9	,	,	PUNCT
iiclr-17866	2	10	the	the	DET
iiclr-17866	2	11	u.s	u.s	PROPN
iiclr-17866	2	12	.	.	PROPN
iiclr-17866	2	13	effective	effective	ADJ
iiclr-17866	2	14	corporate	corporate	ADJ
iiclr-17866	2	15	tax	tax	NOUN
iiclr-17866	2	16	rate	rate	NOUN
iiclr-17866	2	17	is	be	AUX
iiclr-17866	2	18	fifty	fifty	NUM
iiclr-17866	2	19	percent	percent	NOUN
iiclr-17866	2	20	higher	high	ADJ
iiclr-17866	2	21	than	than	ADP
iiclr-17866	2	22	the	the	DET
iiclr-17866	2	23	average	average	NOUN
iiclr-17866	2	24	of	of	ADP
iiclr-17866	2	25	all	all	DET
iiclr-17866	2	26	states	state	NOUN
iiclr-17866	2	27	party	party	NOUN
iiclr-17866	2	28	to	to	ADP
iiclr-17866	2	29	the	the	DET
iiclr-17866	2	30	organisation	organisation	NOUN
iiclr-17866	2	31	for	for	ADP
iiclr-17866	2	32	economic	economic	ADJ
iiclr-17866	2	33	co	co	NOUN
iiclr-17866	2	34	-	-	NOUN
iiclr-17866	2	35	operation	operation	NOUN
iiclr-17866	2	36	and	and	CCONJ
iiclr-17866	2	37	development	development	NOUN
iiclr-17866	2	38	(	(	PUNCT
iiclr-17866	2	39	oecd	oecd	PROPN
iiclr-17866	2	40	)	)	PUNCT
iiclr-17866	2	41	.	.	PUNCT
iiclr-17866	3	1	2	2	NUM
iiclr-17866	4	1	and	and	CCONJ
iiclr-17866	4	2	while	while	SCONJ
iiclr-17866	4	3	the	the	DET
iiclr-17866	4	4	united	united	PROPN
iiclr-17866	4	5	states	states	PROPN
iiclr-17866	4	6	maintains	maintain	VERB
iiclr-17866	4	7	its	its	PRON
iiclr-17866	4	8	high	high	ADJ
iiclr-17866	4	9	corporate	corporate	ADJ
iiclr-17866	4	10	tax	tax	NOUN
iiclr-17866	4	11	rates	rate	NOUN
iiclr-17866	4	12	,	,	PUNCT
iiclr-17866	4	13	other	other	ADJ
iiclr-17866	4	14	industrialized	industrialize	VERB
iiclr-17866	4	15	nations	nation	NOUN
iiclr-17866	4	16	are	be	AUX
iiclr-17866	4	17	cutting	cut	VERB
iiclr-17866	4	18	theirs.3	theirs.3	PROPN
iiclr-17866	4	19	of	of	ADP
iiclr-17866	4	20	the	the	DET
iiclr-17866	4	21	oecd	oecd	PROPN
iiclr-17866	4	22	's	's	PART
iiclr-17866	4	23	thirty	thirty	NUM
iiclr-17866	4	24	member	member	NOUN
iiclr-17866	4	25	states	state	NOUN
iiclr-17866	4	26	,	,	PUNCT
iiclr-17866	4	27	nine	nine	NUM
iiclr-17866	4	28	cut	cut	VERB
iiclr-17866	4	29	their	their	PRON
iiclr-17866	4	30	corporate	corporate	ADJ
iiclr-17866	4	31	tax	tax	NOUN
iiclr-17866	4	32	rates	rate	NOUN
iiclr-17866	4	33	between	between	ADP
iiclr-17866	4	34	2007	2007	NUM
iiclr-17866	4	35	and	and	CCONJ
iiclr-17866	4	36	2008	2008	NUM
iiclr-17866	4	37	,	,	PUNCT
iiclr-17866	4	38	4	4	NUM
iiclr-17866	4	39	and	and	CCONJ
iiclr-17866	4	40	the	the	DET
iiclr-17866	4	41	oecd	oecd	PROPN
iiclr-17866	4	42	member	member	NOUN
iiclr-17866	4	43	with	with	ADP
iiclr-17866	4	44	the	the	DET
iiclr-17866	4	45	highest	high	ADJ
iiclr-17866	4	46	corporate	corporate	ADJ
iiclr-17866	4	47	tax	tax	NOUN
iiclr-17866	4	48	rate	rate	NOUN
iiclr-17866	4	49	,	,	PUNCT
iiclr-17866	4	50	japan	japan	PROPN
iiclr-17866	4	51	,	,	PUNCT
iiclr-17866	4	52	has	have	AUX
iiclr-17866	4	53	considered	consider	VERB
iiclr-17866	4	54	a	a	DET
iiclr-17866	4	55	rate	rate	NOUN
iiclr-17866	4	56	cut	cut	NOUN
iiclr-17866	4	57	as	as	SCONJ
iiclr-17866	4	58	well.5	well.5	ADV
iiclr-17866	4	59	a	a	DET
iiclr-17866	4	60	high	high	ADJ
iiclr-17866	4	61	corporate	corporate	ADJ
iiclr-17866	4	62	tax	tax	NOUN
iiclr-17866	4	63	rate	rate	NOUN
iiclr-17866	4	64	can	can	AUX
iiclr-17866	4	65	stunt	stunt	VERB
iiclr-17866	4	66	a	a	DET
iiclr-17866	4	67	nation	nation	NOUN
iiclr-17866	4	68	's	's	PART
iiclr-17866	4	69	economic	economic	ADJ
iiclr-17866	4	70	growth	growth	NOUN
iiclr-17866	4	71	and	and	CCONJ
iiclr-17866	4	72	harm	harm	VERB
iiclr-17866	4	73	its	its	PRON
iiclr-17866	4	74	economy.6	economy.6	PUNCT
iiclr-17866	4	75	a	a	DET
iiclr-17866	4	76	study	study	NOUN
iiclr-17866	4	77	of	of	ADP
iiclr-17866	4	78	fifty	fifty	NUM
iiclr-17866	4	79	thousand	thousand	NUM
iiclr-17866	4	80	companies	company	NOUN
iiclr-17866	4	81	in	in	ADP
iiclr-17866	4	82	the	the	DET
iiclr-17866	4	83	european	european	PROPN
iiclr-17866	4	84	union	union	PROPN
iiclr-17866	4	85	(	(	PUNCT
iiclr-17866	4	86	eu	eu	PROPN
iiclr-17866	4	87	)	)	PUNCT
iiclr-17866	4	88	found	find	VERB
iiclr-17866	4	89	that	that	SCONJ
iiclr-17866	4	90	,	,	PUNCT
iiclr-17866	4	91	when	when	SCONJ
iiclr-17866	4	92	countries	country	NOUN
iiclr-17866	4	93	raise	raise	VERB
iiclr-17866	4	94	the	the	DET
iiclr-17866	4	95	marginal	marginal	ADJ
iiclr-17866	4	96	corporate	corporate	ADJ
iiclr-17866	4	97	tax	tax	NOUN
iiclr-17866	4	98	rate	rate	NOUN
iiclr-17866	4	99	by	by	ADP
iiclr-17866	4	100	1	1	NUM
iiclr-17866	4	101	percent	percent	NOUN
iiclr-17866	4	102	,	,	PUNCT
iiclr-17866	4	103	real	real	ADJ
iiclr-17866	4	104	wages	wage	NOUN
iiclr-17866	4	105	decrease	decrease	VERB
iiclr-17866	4	106	by	by	ADP
iiclr-17866	4	107	0.92	0.92	NUM
iiclr-17866	4	108	percent.7	percent.7	PROPN
iiclr-17866	4	109	further	far	ADV
iiclr-17866	4	110	,	,	PUNCT
iiclr-17866	4	111	studies	study	NOUN
iiclr-17866	4	112	suggest	suggest	VERB
iiclr-17866	4	113	that	that	SCONJ
iiclr-17866	4	114	the	the	DET
iiclr-17866	4	115	united	united	PROPN
iiclr-17866	4	116	states	states	PROPN
iiclr-17866	4	117	government	government	NOUN
iiclr-17866	4	118	loses	lose	VERB
iiclr-17866	4	119	one	one	NUM
iiclr-17866	4	120	dollar	dollar	NOUN
iiclr-17866	4	121	in	in	ADP
iiclr-17866	4	122	revenue	revenue	NOUN
iiclr-17866	4	123	for	for	ADP
iiclr-17866	4	124	each	each	DET
iiclr-17866	4	125	dollar	dollar	NOUN
iiclr-17866	4	126	collected	collect	VERB
iiclr-17866	4	127	from	from	ADP
iiclr-17866	4	128	the	the	DET
iiclr-17866	4	129	corporate	corporate	ADJ
iiclr-17866	4	130	tax	tax	NOUN
iiclr-17866	4	131	as	as	ADP
iiclr-17866	4	132	a	a	DET
iiclr-17866	4	133	result	result	NOUN
iiclr-17866	4	134	of	of	ADP
iiclr-17866	4	135	the	the	DET
iiclr-17866	4	136	country	country	NOUN
iiclr-17866	4	137	's	's	PART
iiclr-17866	4	138	sluggish	sluggish	ADJ
iiclr-17866	4	139	economy.8	economy.8	PROPN
iiclr-17866	4	140	in	in	ADP
iiclr-17866	4	141	reaction	reaction	NOUN
iiclr-17866	4	142	to	to	ADP
iiclr-17866	4	143	these	these	DET
iiclr-17866	4	144	corporate	corporate	ADJ
iiclr-17866	4	145	tax	tax	NOUN
iiclr-17866	4	146	-	-	PUNCT
iiclr-17866	4	147	created	create	VERB
iiclr-17866	4	148	problems	problem	NOUN
iiclr-17866	4	149	,	,	PUNCT
iiclr-17866	4	150	many	many	ADJ
iiclr-17866	4	151	u.s	u.s	PROPN
iiclr-17866	4	152	.	.	PROPN
iiclr-17866	4	153	corporations	corporation	NOUN
iiclr-17866	4	154	use	use	VERB
iiclr-17866	4	155	creative	creative	ADJ
iiclr-17866	4	156	accounting	accounting	NOUN
iiclr-17866	4	157	methods	method	NOUN
iiclr-17866	4	158	to	to	PART
iiclr-17866	4	159	move	move	VERB
iiclr-17866	4	160	their	their	PRON
iiclr-17866	4	161	profits	profit	NOUN
iiclr-17866	4	162	overseas	overseas	ADV
iiclr-17866	4	163	,	,	PUNCT
iiclr-17866	4	164	thereby	thereby	ADV
iiclr-17866	4	165	taking	take	VERB
iiclr-17866	4	166	advantage	advantage	NOUN
iiclr-17866	4	167	of	of	ADP
iiclr-17866	4	168	the	the	DET
iiclr-17866	4	169	*	*	PROPN
iiclr-17866	4	170	j.d	j.d	PROPN
iiclr-17866	4	171	.	.	PROPN
iiclr-17866	4	172	,	,	PUNCT
iiclr-17866	4	173	2012	2012	NUM
iiclr-17866	4	174	,	,	PUNCT
iiclr-17866	4	175	indiana	indiana	PROPN
iiclr-17866	4	176	university	university	PROPN
iiclr-17866	4	177	robert	robert	PROPN
iiclr-17866	4	178	h.	h.	PROPN
iiclr-17866	4	179	mckinney	mckinney	PROPN
iiclr-17866	4	180	school	school	PROPN
iiclr-17866	4	181	of	of	ADP
iiclr-17866	4	182	law	law	NOUN
iiclr-17866	4	183	,	,	PUNCT
iiclr-17866	4	184	indianapolis	indianapolis	PROPN
iiclr-17866	4	185	,	,	PUNCT
iiclr-17866	4	186	indiana	indiana	PROPN
iiclr-17866	4	187	;	;	PUNCT
iiclr-17866	4	188	b.s	b.s	PROPN
iiclr-17866	4	189	.	.	PROPN
iiclr-17866	4	190	,	,	PUNCT
iiclr-17866	4	191	b.a	b.a	PROPN
iiclr-17866	4	192	.	.	PROPN
iiclr-17866	4	193	,	,	PUNCT
iiclr-17866	4	194	2008	2008	NUM
iiclr-17866	4	195	,	,	PUNCT
iiclr-17866	4	196	indiana	indiana	PROPN
iiclr-17866	4	197	university	university	PROPN
iiclr-17866	4	198	,	,	PUNCT
iiclr-17866	4	199	bloomington	bloomington	PROPN
iiclr-17866	4	200	,	,	PUNCT
iiclr-17866	4	201	indiana	indiana	PROPN
iiclr-17866	4	202	.	.	PUNCT
iiclr-17866	5	1	1	1	X
iiclr-17866	5	2	.	.	X
iiclr-17866	5	3	scott	scott	PROPN
iiclr-17866	5	4	a.	a.	PROPN
iiclr-17866	5	5	hodge	hodge	PROPN
iiclr-17866	5	6	,	,	PUNCT
iiclr-17866	5	7	u.s	u.s	PROPN
iiclr-17866	5	8	.	.	PROPN
iiclr-17866	5	9	corporate	corporate	ADJ
iiclr-17866	5	10	taxes	taxis	NOUN
iiclr-17866	5	11	now	now	ADV
iiclr-17866	5	12	50	50	NUM
iiclr-17866	5	13	percent	percent	NOUN
iiclr-17866	5	14	higher	high	ADJ
iiclr-17866	5	15	than	than	ADP
iiclr-17866	5	16	oecd	oecd	PROPN
iiclr-17866	5	17	average	average	ADJ
iiclr-17866	5	18	,	,	PUNCT
iiclr-17866	5	19	tax	tax	NOUN
iiclr-17866	5	20	foundation	foundation	NOUN
iiclr-17866	5	21	(	(	PUNCT
iiclr-17866	5	22	aug	aug	PROPN
iiclr-17866	5	23	.	.	PROPN
iiclr-17866	5	24	13	13	NUM
iiclr-17866	5	25	,	,	PUNCT
iiclr-17866	5	26	2008	2008	NUM
iiclr-17866	5	27	)	)	PUNCT
iiclr-17866	5	28	,	,	PUNCT
iiclr-17866	5	29	http://www.taxfoundation.org/publications/	http://www.taxfoundation.org/publications/	X
iiclr-17866	5	30	show/23470.html	show/23470.html	PROPN
iiclr-17866	5	31	.	.	PUNCT
iiclr-17866	6	1	2	2	X
iiclr-17866	6	2	.	.	X
iiclr-17866	7	1	i	i	PRON
iiclr-17866	7	2	d.	d.	PROPN
iiclr-17866	7	3	3	3	NUM
iiclr-17866	7	4	.	.	PUNCT
iiclr-17866	8	1	james	james	PROPN
iiclr-17866	8	2	pethokoukis	pethokoukis	PROPN
iiclr-17866	8	3	,	,	PUNCT
iiclr-17866	8	4	20	20	NUM
iiclr-17866	8	5	reasons	reason	NOUN
iiclr-17866	8	6	to	to	PART
iiclr-17866	8	7	kill	kill	VERB
iiclr-17866	8	8	corporate	corporate	ADJ
iiclr-17866	8	9	taxes	taxis	NOUN
iiclr-17866	8	10	,	,	PUNCT
iiclr-17866	8	11	u.s	u.s	PROPN
iiclr-17866	8	12	.	.	PROPN
iiclr-17866	8	13	news	news	PROPN
iiclr-17866	8	14	&	&	CCONJ
iiclr-17866	8	15	world	world	PROPN
iiclr-17866	8	16	rep	rep	PROPN
iiclr-17866	8	17	.	.	PROPN
iiclr-17866	8	18	(	(	PUNCT
iiclr-17866	8	19	aug	aug	PROPN
iiclr-17866	8	20	.	.	PROPN
iiclr-17866	8	21	22	22	NUM
iiclr-17866	8	22	,	,	PUNCT
iiclr-17866	8	23	2008	2008	NUM
iiclr-17866	8	24	)	)	PUNCT
iiclr-17866	8	25	,	,	PUNCT
iiclr-17866	8	26	http://money.usnews.com/money/blogs/capital-commerce/2008/8/22/20reasons-to-kill-corporate-taxes.html	http://money.usnews.com/money/blogs/capital-commerce/2008/8/22/20reasons-to-kill-corporate-taxes.html	PROPN
iiclr-17866	8	27	.	.	PUNCT
iiclr-17866	9	1	4	4	X
iiclr-17866	9	2	.	.	X
iiclr-17866	10	1	i	i	PRON
iiclr-17866	10	2	d.	d.	PROPN
iiclr-17866	10	3	they	they	PRON
iiclr-17866	10	4	are	be	AUX
iiclr-17866	10	5	:	:	PUNCT
iiclr-17866	10	6	canada	canada	PROPN
iiclr-17866	10	7	,	,	PUNCT
iiclr-17866	10	8	germany	germany	PROPN
iiclr-17866	10	9	,	,	PUNCT
iiclr-17866	10	10	new	new	PROPN
iiclr-17866	10	11	zealand	zealand	PROPN
iiclr-17866	10	12	,	,	PUNCT
iiclr-17866	10	13	spain	spain	PROPN
iiclr-17866	10	14	,	,	PUNCT
iiclr-17866	10	15	the	the	DET
iiclr-17866	10	16	united	united	PROPN
iiclr-17866	10	17	kingdom	kingdom	PROPN
iiclr-17866	10	18	,	,	PUNCT
iiclr-17866	10	19	italy	italy	PROPN
iiclr-17866	10	20	,	,	PUNCT
iiclr-17866	10	21	switzerland	switzerland	PROPN
iiclr-17866	10	22	,	,	PUNCT
iiclr-17866	10	23	the	the	DET
iiclr-17866	10	24	czech	czech	PROPN
iiclr-17866	10	25	republic	republic	NOUN
iiclr-17866	10	26	,	,	PUNCT
iiclr-17866	10	27	and	and	CCONJ
iiclr-17866	10	28	iceland	iceland	PROPN
iiclr-17866	10	29	.	.	PUNCT
iiclr-17866	11	1	ld	ld	PROPN
iiclr-17866	11	2	.	.	PROPN
iiclr-17866	11	3	5	5	NUM
iiclr-17866	11	4	.	.	X
iiclr-17866	12	1	i	i	PRON
iiclr-17866	12	2	d.	d.	PROPN
iiclr-17866	12	3	6	6	NUM
iiclr-17866	12	4	.	.	PUNCT
iiclr-17866	12	5	see	see	VERB
iiclr-17866	12	6	generally	generally	ADV
iiclr-17866	12	7	asa	asa	PROPN
iiclr-17866	12	8	johansson	johansson	PROPN
iiclr-17866	12	9	et	et	PROPN
iiclr-17866	12	10	al	al	PROPN
iiclr-17866	12	11	.	.	PROPN
iiclr-17866	12	12	,	,	PUNCT
iiclr-17866	12	13	tax	tax	NOUN
iiclr-17866	12	14	and	and	CCONJ
iiclr-17866	12	15	economic	economic	ADJ
iiclr-17866	12	16	growth	growth	NOUN
iiclr-17866	12	17	(	(	PUNCT
iiclr-17866	12	18	org	org	NOUN
iiclr-17866	12	19	.	.	PUNCT
iiclr-17866	13	1	for	for	ADP
iiclr-17866	13	2	econ	econ	NOUN
iiclr-17866	13	3	.	.	PUNCT
iiclr-17866	14	1	cooperation	cooperation	NOUN
iiclr-17866	14	2	and	and	CCONJ
iiclr-17866	14	3	dev	dev	PROPN
iiclr-17866	14	4	.	.	PUNCT
iiclr-17866	14	5	:	:	PUNCT
iiclr-17866	15	1	econ	econ	PROPN
iiclr-17866	15	2	.	.	PUNCT
iiclr-17866	16	1	dep't	dep't	PROPN
iiclr-17866	16	2	working	working	PROPN
iiclr-17866	16	3	paper	paper	PROPN
iiclr-17866	16	4	no	no	INTJ
iiclr-17866	16	5	.	.	NOUN
iiclr-17866	16	6	620	620	NUM
iiclr-17866	16	7	,	,	PUNCT
iiclr-17866	16	8	2008	2008	NUM
iiclr-17866	16	9	)	)	PUNCT
iiclr-17866	16	10	,	,	PUNCT
iiclr-17866	17	1	available	available	ADJ
iiclr-17866	17	2	at	at	ADP
iiclr-17866	17	3	http://www.oecd.org/dataoecd/58/3/41000592.pdf	http://www.oecd.org/dataoecd/58/3/41000592.pdf	NOUN
iiclr-17866	17	4	.	.	PUNCT
iiclr-17866	18	1	7	7	X
iiclr-17866	18	2	.	.	X
iiclr-17866	18	3	pethokoukis	pethokouki	NOUN
iiclr-17866	18	4	,	,	PUNCT
iiclr-17866	18	5	supra	supra	PROPN
iiclr-17866	18	6	note	note	NOUN
iiclr-17866	18	7	3	3	NUM
iiclr-17866	18	8	.	.	NOUN
iiclr-17866	18	9	8	8	NUM
iiclr-17866	18	10	.	.	PUNCT
iiclr-17866	19	1	i	i	PRON
iiclr-17866	19	2	d.	d.	PROPN
iiclr-17866	19	3	348	348	NUM
iiclr-17866	19	4	ind	ind	NOUN
iiclr-17866	19	5	.	.	PUNCT
iiclr-17866	20	1	int'l	int'l	PROPN
iiclr-17866	20	2	&	&	CCONJ
iiclr-17866	20	3	comp	comp	PROPN
iiclr-17866	20	4	.	.	PUNCT
iiclr-17866	21	1	l.	l.	PROPN
iiclr-17866	21	2	rev	rev	PROPN
iiclr-17866	21	3	.	.	PUNCT
iiclr-17866	22	1	[	[	X
iiclr-17866	22	2	vol	vol	NOUN
iiclr-17866	22	3	.	.	PUNCT
iiclr-17866	23	1	22:2	22:2	NUM
iiclr-17866	23	2	comparatively	comparatively	ADV
iiclr-17866	23	3	low	low	ADJ
iiclr-17866	23	4	tax	tax	NOUN
iiclr-17866	23	5	rates	rate	NOUN
iiclr-17866	23	6	of	of	ADP
iiclr-17866	23	7	other	other	ADJ
iiclr-17866	23	8	nations	nation	NOUN
iiclr-17866	23	9	.	.	PUNCT
iiclr-17866	24	1	9	9	NUM
iiclr-17866	24	2	these	these	DET
iiclr-17866	24	3	income	income	NOUN
iiclr-17866	24	4	-	-	PUNCT
iiclr-17866	24	5	shifting	shift	VERB
iiclr-17866	24	6	strategies	strategy	NOUN
iiclr-17866	24	7	cost	cost	VERB
iiclr-17866	24	8	the	the	DET
iiclr-17866	24	9	united	united	PROPN
iiclr-17866	24	10	states	states	PROPN
iiclr-17866	24	11	government	government	NOUN
iiclr-17866	24	12	approximately	approximately	ADV
iiclr-17866	24	13	$	$	SYM
iiclr-17866	24	14	60	60	NUM
iiclr-17866	24	15	billion	billion	NUM
iiclr-17866	24	16	per	per	ADP
iiclr-17866	24	17	year	year	NOUN
iiclr-17866	24	18	.	.	PUNCT
iiclr-17866	24	19	'	'	PUNCT
iiclr-17866	25	1	°	°	PROPN
iiclr-17866	26	1	the	the	DET
iiclr-17866	26	2	united	united	PROPN
iiclr-17866	26	3	states	states	PROPN
iiclr-17866	26	4	can	can	AUX
iiclr-17866	26	5	not	not	PART
iiclr-17866	26	6	afford	afford	VERB
iiclr-17866	26	7	for	for	SCONJ
iiclr-17866	26	8	companies	company	NOUN
iiclr-17866	26	9	to	to	PART
iiclr-17866	26	10	save	save	VERB
iiclr-17866	26	11	billions	billion	NOUN
iiclr-17866	26	12	of	of	ADP
iiclr-17866	26	13	dollars	dollar	NOUN
iiclr-17866	26	14	at	at	ADP
iiclr-17866	26	15	the	the	DET
iiclr-17866	26	16	expense	expense	NOUN
iiclr-17866	26	17	of	of	ADP
iiclr-17866	26	18	the	the	DET
iiclr-17866	26	19	american	american	ADJ
iiclr-17866	26	20	taxpayer	taxpayer	PROPN
iiclr-17866	26	21	-	-	PUNCT
iiclr-17866	26	22	the	the	DET
iiclr-17866	26	23	government	government	NOUN
iiclr-17866	26	24	's	's	PART
iiclr-17866	26	25	fiscal	fiscal	ADJ
iiclr-17866	26	26	gap	gap	NOUN
iiclr-17866	26	27	is	be	AUX
iiclr-17866	26	28	growing	grow	VERB
iiclr-17866	26	29	by	by	ADP
iiclr-17866	26	30	the	the	DET
iiclr-17866	26	31	hour	hour	NOUN
iiclr-17866	26	32	.	.	PUNCT
iiclr-17866	26	33	'	'	PUNCT
iiclr-17866	27	1	1	1	NUM
iiclr-17866	27	2	the	the	DET
iiclr-17866	27	3	2009	2009	NUM
iiclr-17866	27	4	u.s	u.s	PROPN
iiclr-17866	27	5	.	.	PROPN
iiclr-17866	27	6	budget	budget	NOUN
iiclr-17866	27	7	deficit	deficit	NOUN
iiclr-17866	27	8	was	be	AUX
iiclr-17866	27	9	$	$	SYM
iiclr-17866	27	10	1.4	1.4	NUM
iiclr-17866	27	11	trillion	trillion	NUM
iiclr-17866	27	12	and	and	CCONJ
iiclr-17866	27	13	is	be	AUX
iiclr-17866	27	14	expected	expect	VERB
iiclr-17866	27	15	to	to	PART
iiclr-17866	27	16	be	be	AUX
iiclr-17866	27	17	$	$	SYM
iiclr-17866	27	18	1.6	1.6	NUM
iiclr-17866	27	19	trillion	trillion	NUM
iiclr-17866	27	20	in	in	ADP
iiclr-17866	27	21	2010.12	2010.12	NUM
iiclr-17866	27	22	on	on	ADP
iiclr-17866	27	23	october	october	PROPN
iiclr-17866	27	24	25	25	NUM
iiclr-17866	27	25	,	,	PUNCT
iiclr-17866	27	26	2010	2010	NUM
iiclr-17866	27	27	,	,	PUNCT
iiclr-17866	27	28	the	the	DET
iiclr-17866	27	29	u.s	u.s	PROPN
iiclr-17866	27	30	.	.	PROPN
iiclr-17866	27	31	national	national	ADJ
iiclr-17866	27	32	debt	debt	NOUN
iiclr-17866	27	33	was	be	AUX
iiclr-17866	27	34	$	$	SYM
iiclr-17866	27	35	13.6	13.6	NUM
iiclr-17866	27	36	trillion	trillion	NUM
iiclr-17866	27	37	13	13	NUM
iiclr-17866	27	38	and	and	CCONJ
iiclr-17866	27	39	is	be	AUX
iiclr-17866	27	40	expected	expect	VERB
iiclr-17866	27	41	to	to	PART
iiclr-17866	27	42	reach	reach	VERB
iiclr-17866	27	43	$	$	SYM
iiclr-17866	27	44	13.8	13.8	NUM
iiclr-17866	27	45	trillion	trillion	NUM
iiclr-17866	27	46	by	by	ADP
iiclr-17866	27	47	the	the	DET
iiclr-17866	27	48	end	end	NOUN
iiclr-17866	27	49	of	of	ADP
iiclr-17866	27	50	2010.14	2010.14	NUM
iiclr-17866	27	51	this	this	DET
iiclr-17866	27	52	already	already	ADV
iiclr-17866	27	53	bleak	bleak	ADJ
iiclr-17866	27	54	financial	financial	ADJ
iiclr-17866	27	55	outlook	outlook	NOUN
iiclr-17866	27	56	has	have	AUX
iiclr-17866	27	57	been	be	AUX
iiclr-17866	27	58	aggravated	aggravate	VERB
iiclr-17866	27	59	by	by	ADP
iiclr-17866	27	60	"	"	PUNCT
iiclr-17866	27	61	the	the	DET
iiclr-17866	27	62	worst	bad	ADJ
iiclr-17866	27	63	financial	financial	ADJ
iiclr-17866	27	64	crisis	crisis	NOUN
iiclr-17866	28	1	[	[	X
iiclr-17866	28	2	in	in	ADP
iiclr-17866	28	3	the	the	DET
iiclr-17866	28	4	united	united	PROPN
iiclr-17866	28	5	states	states	PROPN
iiclr-17866	28	6	]	]	PUNCT
iiclr-17866	28	7	since	since	SCONJ
iiclr-17866	28	8	the	the	DET
iiclr-17866	28	9	great	great	ADJ
iiclr-17866	28	10	depression	depression	NOUN
iiclr-17866	28	11	.	.	PUNCT
iiclr-17866	28	12	'	'	PUNCT
iiclr-17866	28	13	'	'	PUNCT
iiclr-17866	28	14	15	15	NUM
iiclr-17866	28	15	the	the	DET
iiclr-17866	28	16	mortgage	mortgage	NOUN
iiclr-17866	28	17	meltdown	meltdown	NOUN
iiclr-17866	28	18	of	of	ADP
iiclr-17866	28	19	2007	2007	NUM
iiclr-17866	28	20	and	and	CCONJ
iiclr-17866	28	21	the	the	DET
iiclr-17866	28	22	subsequent	subsequent	ADJ
iiclr-17866	28	23	financial	financial	ADJ
iiclr-17866	28	24	crisis	crisis	NOUN
iiclr-17866	28	25	resulted	result	VERB
iiclr-17866	28	26	in	in	ADP
iiclr-17866	28	27	massive	massive	ADJ
iiclr-17866	28	28	spending	spending	NOUN
iiclr-17866	28	29	by	by	ADP
iiclr-17866	28	30	the	the	DET
iiclr-17866	28	31	united	united	PROPN
iiclr-17866	28	32	states	states	PROPN
iiclr-17866	28	33	government	government	NOUN
iiclr-17866	28	34	,	,	PUNCT
iiclr-17866	28	35	including	include	VERB
iiclr-17866	28	36	the	the	DET
iiclr-17866	28	37	trouble	trouble	NOUN
iiclr-17866	28	38	assets	asset	NOUN
iiclr-17866	28	39	relief	relief	NOUN
iiclr-17866	28	40	program	program	NOUN
iiclr-17866	28	41	(	(	PUNCT
iiclr-17866	28	42	tarp	tarp	NOUN
iiclr-17866	28	43	)	)	PUNCT
iiclr-17866	28	44	,	,	PUNCT
iiclr-17866	28	45	a	a	DET
iiclr-17866	28	46	$	$	SYM
iiclr-17866	28	47	787	787	NUM
iiclr-17866	28	48	billion	billion	NUM
iiclr-17866	28	49	stimulus	stimulus	NOUN
iiclr-17866	28	50	,	,	PUNCT
iiclr-17866	28	51	bailouts	bailout	NOUN
iiclr-17866	28	52	for	for	ADP
iiclr-17866	28	53	general	general	ADJ
iiclr-17866	28	54	motors	motor	NOUN
iiclr-17866	28	55	and	and	CCONJ
iiclr-17866	28	56	chrysler	chrysler	NOUN
iiclr-17866	28	57	,	,	PUNCT
iiclr-17866	28	58	and	and	CCONJ
iiclr-17866	28	59	increased	increase	VERB
iiclr-17866	28	60	unemployment	unemployment	NOUN
iiclr-17866	28	61	benefits	benefit	NOUN
iiclr-17866	28	62	.	.	PUNCT
iiclr-17866	29	1	16	16	NUM
iiclr-17866	30	1	the	the	DET
iiclr-17866	30	2	financial	financial	ADJ
iiclr-17866	30	3	crisis	crisis	NOUN
iiclr-17866	30	4	also	also	ADV
iiclr-17866	30	5	decreased	decrease	VERB
iiclr-17866	30	6	the	the	DET
iiclr-17866	30	7	nation	nation	NOUN
iiclr-17866	30	8	's	's	PART
iiclr-17866	30	9	economic	economic	ADJ
iiclr-17866	30	10	output	output	NOUN
iiclr-17866	30	11	between	between	ADP
iiclr-17866	30	12	2008	2008	NUM
iiclr-17866	30	13	and	and	CCONJ
iiclr-17866	30	14	2010	2010	NUM
iiclr-17866	30	15	,	,	PUNCT
iiclr-17866	30	16	resulting	result	VERB
iiclr-17866	30	17	in	in	ADP
iiclr-17866	30	18	fewer	few	ADJ
iiclr-17866	30	19	tax	tax	NOUN
iiclr-17866	30	20	revenues	revenue	NOUN
iiclr-17866	30	21	for	for	ADP
iiclr-17866	30	22	the	the	DET
iiclr-17866	30	23	government	government	NOUN
iiclr-17866	30	24	.	.	PUNCT
iiclr-17866	30	25	'	'	PUNCT
iiclr-17866	31	1	7	7	NUM
iiclr-17866	31	2	while	while	SCONJ
iiclr-17866	31	3	the	the	DET
iiclr-17866	31	4	financial	financial	ADJ
iiclr-17866	31	5	crisis	crisis	NOUN
iiclr-17866	31	6	took	take	VERB
iiclr-17866	31	7	a	a	DET
iiclr-17866	31	8	toll	toll	NOUN
iiclr-17866	31	9	on	on	ADP
iiclr-17866	31	10	the	the	DET
iiclr-17866	31	11	united	united	PROPN
iiclr-17866	31	12	states	states	PROPN
iiclr-17866	31	13	budget	budget	PROPN
iiclr-17866	31	14	,	,	PUNCT
iiclr-17866	31	15	the	the	DET
iiclr-17866	31	16	looming	loom	VERB
iiclr-17866	31	17	liabilities	liability	NOUN
iiclr-17866	31	18	of	of	ADP
iiclr-17866	31	19	u.s	u.s	PROPN
iiclr-17866	31	20	.	.	PROPN
iiclr-17866	31	21	entitlement	entitlement	NOUN
iiclr-17866	31	22	programs	program	NOUN
iiclr-17866	31	23	pose	pose	VERB
iiclr-17866	31	24	greater	great	ADJ
iiclr-17866	31	25	and	and	CCONJ
iiclr-17866	31	26	longer	long	ADV
iiclr-17866	31	27	-	-	PUNCT
iiclr-17866	31	28	lasting	last	VERB
iiclr-17866	31	29	9	9	NUM
iiclr-17866	31	30	.	.	PUNCT
iiclr-17866	31	31	jesse	jesse	PROPN
iiclr-17866	31	32	drucker	drucker	PROPN
iiclr-17866	31	33	,	,	PUNCT
iiclr-17866	31	34	google	google	PROPN
iiclr-17866	31	35	2.4	2.4	NUM
iiclr-17866	31	36	%	%	NOUN
iiclr-17866	31	37	rate	rate	NOUN
iiclr-17866	31	38	shows	show	VERB
iiclr-17866	31	39	how	how	SCONJ
iiclr-17866	31	40	$	$	SYM
iiclr-17866	31	41	60	60	NUM
iiclr-17866	31	42	billion	billion	NUM
iiclr-17866	31	43	lost	lose	VERB
iiclr-17866	31	44	to	to	ADP
iiclr-17866	31	45	tax	tax	NOUN
iiclr-17866	31	46	loopholes	loophole	NOUN
iiclr-17866	31	47	,	,	PUNCT
iiclr-17866	31	48	bloomberg	bloomberg	PROPN
iiclr-17866	31	49	(	(	PUNCT
iiclr-17866	31	50	oct	oct	PROPN
iiclr-17866	31	51	.	.	PROPN
iiclr-17866	31	52	21	21	NUM
iiclr-17866	31	53	,	,	PUNCT
iiclr-17866	31	54	2010	2010	NUM
iiclr-17866	31	55	)	)	PUNCT
iiclr-17866	31	56	,	,	PUNCT
iiclr-17866	31	57	http://www.bloomberg.com/news/2010-10-21/google-2-4-rateshows-how-60-billion-u-s-revenue-lost-to-tax-loopholes.html	http://www.bloomberg.com/news/2010-10-21/google-2-4-rateshows-how-60-billion-u-s-revenue-lost-to-tax-loopholes.html	PROPN
iiclr-17866	31	58	.	.	PROPN
iiclr-17866	32	1	10	10	NUM
iiclr-17866	32	2	.	.	PUNCT
iiclr-17866	33	1	i	i	PRON
iiclr-17866	33	2	d.	d.	PROPN
iiclr-17866	33	3	11	11	NUM
iiclr-17866	33	4	.	.	PUNCT
iiclr-17866	34	1	see	see	VERB
iiclr-17866	34	2	u.s	u.s	PROPN
iiclr-17866	34	3	.	.	PROPN
iiclr-17866	34	4	debt	debt	NOUN
iiclr-17866	34	5	clock	clock	NOUN
iiclr-17866	34	6	,	,	PUNCT
iiclr-17866	34	7	http://www.usdebtclock.org/	http://www.usdebtclock.org/	X
iiclr-17866	34	8	(	(	PUNCT
iiclr-17866	34	9	last	last	ADJ
iiclr-17866	34	10	visited	visit	VERB
iiclr-17866	34	11	aug	aug	PROPN
iiclr-17866	34	12	.	.	PROPN
iiclr-17866	34	13	1	1	NUM
iiclr-17866	34	14	,	,	PUNCT
iiclr-17866	34	15	2012	2012	NUM
iiclr-17866	34	16	)	)	PUNCT
iiclr-17866	34	17	.	.	PUNCT
iiclr-17866	35	1	a	a	DET
iiclr-17866	35	2	country	country	NOUN
iiclr-17866	35	3	's	's	PART
iiclr-17866	35	4	fiscal	fiscal	ADJ
iiclr-17866	35	5	gap	gap	NOUN
iiclr-17866	35	6	is	be	AUX
iiclr-17866	35	7	the	the	DET
iiclr-17866	35	8	"	"	PUNCT
iiclr-17866	35	9	present	present	ADJ
iiclr-17866	35	10	-	-	PUNCT
iiclr-17866	35	11	value	value	NOUN
iiclr-17866	35	12	measure	measure	NOUN
iiclr-17866	35	13	of	of	ADP
iiclr-17866	35	14	the	the	DET
iiclr-17866	35	15	country	country	NOUN
iiclr-17866	35	16	's	's	PART
iiclr-17866	35	17	fiscal	fiscal	ADJ
iiclr-17866	35	18	imbalance	imbalance	NOUN
iiclr-17866	35	19	.	.	PUNCT
iiclr-17866	35	20	"	"	PUNCT
iiclr-17866	36	1	calculating	calculate	VERB
iiclr-17866	36	2	the	the	DET
iiclr-17866	36	3	fiscal	fiscal	ADJ
iiclr-17866	36	4	gap	gap	NOUN
iiclr-17866	36	5	,	,	PUNCT
iiclr-17866	36	6	cong	cong	NOUN
iiclr-17866	36	7	.	.	PUNCT
iiclr-17866	37	1	budget	budget	NOUN
iiclr-17866	37	2	off	off	ADP
iiclr-17866	37	3	.	.	PUNCT
iiclr-17866	38	1	(	(	PUNCT
iiclr-17866	38	2	june	june	PROPN
iiclr-17866	38	3	26	26	NUM
iiclr-17866	38	4	,	,	PUNCT
iiclr-17866	38	5	2009	2009	NUM
iiclr-17866	38	6	)	)	PUNCT
iiclr-17866	38	7	,	,	PUNCT
iiclr-17866	38	8	http://www.cbo.gov/	http://www.cbo.gov/	NOUN
iiclr-17866	38	9	publication/24929	publication/24929	NOUN
iiclr-17866	38	10	.	.	PUNCT
iiclr-17866	39	1	the	the	DET
iiclr-17866	39	2	fiscal	fiscal	ADJ
iiclr-17866	39	3	gap	gap	NOUN
iiclr-17866	39	4	represents	represent	VERB
iiclr-17866	39	5	the	the	DET
iiclr-17866	39	6	amount	amount	NOUN
iiclr-17866	39	7	the	the	DET
iiclr-17866	39	8	government	government	NOUN
iiclr-17866	39	9	would	would	AUX
iiclr-17866	39	10	need	need	VERB
iiclr-17866	39	11	to	to	PART
iiclr-17866	39	12	raise	raise	VERB
iiclr-17866	39	13	in	in	ADP
iiclr-17866	39	14	order	order	NOUN
iiclr-17866	39	15	to	to	PART
iiclr-17866	39	16	make	make	VERB
iiclr-17866	39	17	its	its	PRON
iiclr-17866	39	18	debt	debt	NOUN
iiclr-17866	39	19	the	the	DET
iiclr-17866	39	20	same	same	ADJ
iiclr-17866	39	21	size	size	NOUN
iiclr-17866	39	22	at	at	ADP
iiclr-17866	39	23	the	the	DET
iiclr-17866	39	24	end	end	NOUN
iiclr-17866	39	25	of	of	ADP
iiclr-17866	39	26	a	a	DET
iiclr-17866	39	27	given	give	VERB
iiclr-17866	39	28	year	year	NOUN
iiclr-17866	39	29	as	as	SCONJ
iiclr-17866	39	30	it	it	PRON
iiclr-17866	39	31	was	be	AUX
iiclr-17866	39	32	at	at	ADP
iiclr-17866	39	33	the	the	DET
iiclr-17866	39	34	beginning	beginning	NOUN
iiclr-17866	39	35	of	of	ADP
iiclr-17866	39	36	that	that	DET
iiclr-17866	39	37	year	year	NOUN
iiclr-17866	39	38	.	.	PUNCT
iiclr-17866	40	1	see	see	VERB
iiclr-17866	40	2	i	i	PRON
iiclr-17866	40	3	d.	d.	PROPN
iiclr-17866	40	4	12	12	NUM
iiclr-17866	40	5	.	.	PUNCT
iiclr-17866	41	1	cait	cait	PROPN
iiclr-17866	41	2	murphy	murphy	PROPN
iiclr-17866	41	3	,	,	PUNCT
iiclr-17866	41	4	vat	vat	NOUN
iiclr-17866	41	5	:	:	PUNCT
iiclr-17866	41	6	will	will	AUX
iiclr-17866	41	7	the	the	DET
iiclr-17866	41	8	us	us	PROPN
iiclr-17866	41	9	.	.	PUNCT
iiclr-17866	41	10	adopt	adopt	VERB
iiclr-17866	41	11	a	a	DET
iiclr-17866	41	12	value	value	NOUN
iiclr-17866	41	13	-	-	PUNCT
iiclr-17866	41	14	added	add	VERB
iiclr-17866	41	15	tax	tax	NOUN
iiclr-17866	41	16	?	?	PUNCT
iiclr-17866	41	17	,	,	PUNCT
iiclr-17866	41	18	cbs	cbs	PROPN
iiclr-17866	41	19	money	money	NOUN
iiclr-17866	41	20	watch	watch	NOUN
iiclr-17866	41	21	(	(	PUNCT
iiclr-17866	41	22	apr	apr	NOUN
iiclr-17866	41	23	.	.	PUNCT
iiclr-17866	42	1	7,2010	7,2010	NUM
iiclr-17866	42	2	)	)	PUNCT
iiclr-17866	42	3	,	,	PUNCT
iiclr-17866	43	1	http://www.cbsnews.com/8301-503983_162-20001918-503983.html	http://www.cbsnews.com/8301-503983_162-20001918-503983.html	PROPN
iiclr-17866	43	2	.	.	PUNCT
iiclr-17866	44	1	a	a	DET
iiclr-17866	44	2	budget	budget	NOUN
iiclr-17866	44	3	deficit	deficit	NOUN
iiclr-17866	44	4	"	"	PUNCT
iiclr-17866	44	5	occurs	occur	VERB
iiclr-17866	44	6	when	when	SCONJ
iiclr-17866	44	7	[	[	X
iiclr-17866	44	8	a	a	DET
iiclr-17866	44	9	government	government	NOUN
iiclr-17866	44	10	]	]	PUNCT
iiclr-17866	44	11	has	have	VERB
iiclr-17866	44	12	more	more	ADJ
iiclr-17866	44	13	money	money	NOUN
iiclr-17866	44	14	going	go	VERB
iiclr-17866	44	15	out	out	ADV
iiclr-17866	44	16	than	than	ADP
iiclr-17866	44	17	coming	come	VERB
iiclr-17866	44	18	in	in	ADP
iiclr-17866	44	19	.	.	PUNCT
iiclr-17866	44	20	"	"	PUNCT
iiclr-17866	45	1	budget	budget	NOUN
iiclr-17866	45	2	deficit	deficit	NOUN
iiclr-17866	45	3	definition	definition	NOUN
iiclr-17866	45	4	,	,	PUNCT
iiclr-17866	45	5	investopedia	investopedia	PROPN
iiclr-17866	45	6	,	,	PUNCT
iiclr-17866	45	7	http://www.investopedia.com/terms/b/budget-deficit.asp	http://www.investopedia.com/terms/b/budget-deficit.asp	NOUN
iiclr-17866	45	8	(	(	PUNCT
iiclr-17866	45	9	last	last	ADJ
iiclr-17866	45	10	visited	visit	VERB
iiclr-17866	45	11	aug	aug	PROPN
iiclr-17866	45	12	.	.	PROPN
iiclr-17866	45	13	1	1	NUM
iiclr-17866	45	14	,	,	PUNCT
iiclr-17866	45	15	2012	2012	NUM
iiclr-17866	45	16	)	)	PUNCT
iiclr-17866	45	17	.	.	PUNCT
iiclr-17866	46	1	13	13	NUM
iiclr-17866	46	2	.	.	PUNCT
iiclr-17866	47	1	u.s	u.s	PROPN
iiclr-17866	47	2	.	.	PROPN
iiclr-17866	47	3	national	national	ADJ
iiclr-17866	47	4	debt	debt	NOUN
iiclr-17866	47	5	by	by	ADP
iiclr-17866	47	6	day	day	NOUN
iiclr-17866	47	7	,	,	PUNCT
iiclr-17866	47	8	u.s	u.s	PROPN
iiclr-17866	47	9	.	.	PROPN
iiclr-17866	47	10	debt	debt	NOUN
iiclr-17866	47	11	clock	clock	NOUN
iiclr-17866	47	12	,	,	PUNCT
iiclr-17866	47	13	http://www.usadebtclock.com/usnational-debt-by-day.php	http://www.usadebtclock.com/usnational-debt-by-day.php	PROPN
iiclr-17866	47	14	(	(	PUNCT
iiclr-17866	47	15	last	last	ADJ
iiclr-17866	47	16	updated	update	VERB
iiclr-17866	47	17	may	may	AUX
iiclr-17866	47	18	29	29	NUM
iiclr-17866	47	19	,	,	PUNCT
iiclr-17866	47	20	2012	2012	NUM
iiclr-17866	47	21	)	)	PUNCT
iiclr-17866	47	22	.	.	PUNCT
iiclr-17866	48	1	the	the	DET
iiclr-17866	48	2	national	national	ADJ
iiclr-17866	48	3	debt	debt	NOUN
iiclr-17866	48	4	is	be	AUX
iiclr-17866	48	5	"	"	PUNCT
iiclr-17866	48	6	the	the	DET
iiclr-17866	48	7	total	total	ADJ
iiclr-17866	48	8	amount	amount	NOUN
iiclr-17866	48	9	of	of	ADP
iiclr-17866	48	10	money	money	NOUN
iiclr-17866	48	11	that	that	PRON
iiclr-17866	48	12	the	the	DET
iiclr-17866	48	13	united	united	PROPN
iiclr-17866	48	14	states	states	PROPN
iiclr-17866	48	15	federal	federal	ADJ
iiclr-17866	48	16	government	government	NOUN
iiclr-17866	48	17	owes	owe	VERB
iiclr-17866	48	18	to	to	ADP
iiclr-17866	48	19	creditors	creditor	NOUN
iiclr-17866	48	20	.	.	PUNCT
iiclr-17866	48	21	"	"	PUNCT
iiclr-17866	49	1	federal	federal	ADJ
iiclr-17866	49	2	debt	debt	NOUN
iiclr-17866	49	3	definition	definition	NOUN
iiclr-17866	49	4	,	,	PUNCT
iiclr-17866	49	5	investopedia	investopedia	PROPN
iiclr-17866	49	6	,	,	PUNCT
iiclr-17866	49	7	http://www.investopedia.com/terms/f/federaldebt.asp#axzzl	http://www.investopedia.com/terms/f/federaldebt.asp#axzzl	PROPN
iiclr-17866	49	8	wtgsw3qh	wtgsw3qh	PROPN
iiclr-17866	49	9	(	(	PUNCT
iiclr-17866	49	10	last	last	ADJ
iiclr-17866	49	11	visited	visit	VERB
iiclr-17866	49	12	aug	aug	PROPN
iiclr-17866	49	13	.	.	PROPN
iiclr-17866	49	14	1	1	NUM
iiclr-17866	49	15	,	,	PUNCT
iiclr-17866	49	16	2012	2012	NUM
iiclr-17866	49	17	)	)	PUNCT
iiclr-17866	49	18	.	.	PUNCT
iiclr-17866	50	1	14	14	NUM
iiclr-17866	50	2	.	.	PUNCT
iiclr-17866	51	1	murphy	murphy	PROPN
iiclr-17866	51	2	,	,	PUNCT
iiclr-17866	51	3	supra	supra	PROPN
iiclr-17866	51	4	note	note	NOUN
iiclr-17866	51	5	12	12	NUM
iiclr-17866	51	6	.	.	PUNCT
iiclr-17866	51	7	15	15	NUM
iiclr-17866	51	8	.	.	PUNCT
iiclr-17866	52	1	jon	jon	PROPN
iiclr-17866	52	2	hilsenrath	hilsenrath	PROPN
iiclr-17866	52	3	et	et	PROPN
iiclr-17866	52	4	al	al	PROPN
iiclr-17866	52	5	.	.	PROPN
iiclr-17866	52	6	,	,	PUNCT
iiclr-17866	52	7	worst	bad	ADJ
iiclr-17866	52	8	crisis	crisis	NOUN
iiclr-17866	52	9	since	since	SCONJ
iiclr-17866	52	10	'	'	NOUN
iiclr-17866	52	11	30s	30	NOUN
iiclr-17866	52	12	,	,	PUNCT
iiclr-17866	52	13	with	with	ADP
iiclr-17866	52	14	no	no	DET
iiclr-17866	52	15	end	end	NOUN
iiclr-17866	52	16	yet	yet	ADV
iiclr-17866	52	17	in	in	ADP
iiclr-17866	52	18	sight	sight	NOUN
iiclr-17866	52	19	,	,	PUNCT
iiclr-17866	52	20	wall	wall	PROPN
iiclr-17866	52	21	st	st	PROPN
iiclr-17866	52	22	.	.	PROPN
iiclr-17866	52	23	j.	j.	PROPN
iiclr-17866	52	24	(	(	PUNCT
iiclr-17866	52	25	sept	sept	PROPN
iiclr-17866	52	26	.	.	PROPN
iiclr-17866	52	27	18	18	NUM
iiclr-17866	52	28	,	,	PUNCT
iiclr-17866	52	29	2008	2008	NUM
iiclr-17866	52	30	)	)	PUNCT
iiclr-17866	52	31	,	,	PUNCT
iiclr-17866	52	32	http://online.wsj.com/article/sb122169431617549947.html	http://online.wsj.com/article/sb122169431617549947.html	PROPN
iiclr-17866	52	33	.	.	PUNCT
iiclr-17866	53	1	16	16	NUM
iiclr-17866	53	2	.	.	PUNCT
iiclr-17866	54	1	economic	economic	ADJ
iiclr-17866	54	2	crisis	crisis	NOUN
iiclr-17866	54	3	and	and	CCONJ
iiclr-17866	54	4	market	market	NOUN
iiclr-17866	54	5	upheavals	upheaval	NOUN
iiclr-17866	54	6	,	,	PUNCT
iiclr-17866	54	7	n.y	n.y	PROPN
iiclr-17866	54	8	.	.	PROPN
iiclr-17866	54	9	times	times	PROPN
iiclr-17866	54	10	,	,	PUNCT
iiclr-17866	54	11	http://topics.nytimes.com/top/	http://topics.nytimes.com/top/	NOUN
iiclr-17866	54	12	reference	reference	NOUN
iiclr-17866	54	13	/	/	SYM
iiclr-17866	54	14	timestopics	timestopic	NOUN
iiclr-17866	54	15	/	/	SYM
iiclr-17866	54	16	subjects	subject	NOUN
iiclr-17866	54	17	/	/	SYM
iiclr-17866	54	18	c	c	NOUN
iiclr-17866	54	19	/	/	SYM
iiclr-17866	54	20	creditcrisis	creditcrisis	NOUN
iiclr-17866	54	21	/	/	SYM
iiclr-17866	54	22	index.html	index.html	NOUN
iiclr-17866	54	23	(	(	PUNCT
iiclr-17866	54	24	last	last	ADJ
iiclr-17866	54	25	updated	update	VERB
iiclr-17866	54	26	oct	oct	PROPN
iiclr-17866	54	27	.	.	PROPN
iiclr-17866	54	28	3	3	NUM
iiclr-17866	54	29	,	,	PUNCT
iiclr-17866	54	30	2011	2011	NUM
iiclr-17866	54	31	)	)	PUNCT
iiclr-17866	54	32	.	.	PUNCT
iiclr-17866	55	1	17	17	NUM
iiclr-17866	55	2	.	.	PUNCT
iiclr-17866	56	1	see	see	VERB
iiclr-17866	56	2	united	united	PROPN
iiclr-17866	56	3	states	states	PROPN
iiclr-17866	56	4	gdp	gdp	NOUN
iiclr-17866	56	5	growth	growth	NOUN
iiclr-17866	56	6	rate	rate	NOUN
iiclr-17866	56	7	,	,	PUNCT
iiclr-17866	56	8	trading	trading	NOUN
iiclr-17866	56	9	econ	econ	NOUN
iiclr-17866	56	10	.	.	PUNCT
iiclr-17866	57	1	,	,	PUNCT
iiclr-17866	57	2	http://www.tradingeconomics.com/economics/gdp-growth.aspx?symbol=usd	http://www.tradingeconomics.com/economics/gdp-growth.aspx?symbol=usd	PROPN
iiclr-17866	57	3	(	(	PUNCT
iiclr-17866	57	4	last	last	ADV
iiclr-17866	57	5	visited	visit	VERB
iiclr-17866	57	6	aug	aug	PROPN
iiclr-17866	57	7	.	.	PROPN
iiclr-17866	57	8	1	1	NUM
iiclr-17866	57	9	,	,	PUNCT
iiclr-17866	57	10	2012	2012	NUM
iiclr-17866	57	11	)	)	PUNCT
iiclr-17866	57	12	.	.	PUNCT
iiclr-17866	58	1	revisiting	revisit	VERB
iiclr-17866	58	2	the	the	DET
iiclr-17866	58	3	value	value	NOUN
iiclr-17866	58	4	added	add	VERB
iiclr-17866	58	5	tax	tax	NOUN
iiclr-17866	58	6	challenges	challenge	NOUN
iiclr-17866	58	7	.	.	PUNCT
iiclr-17866	58	8	'	'	PUNCT
iiclr-17866	58	9	8	8	NUM
iiclr-17866	58	10	over	over	ADP
iiclr-17866	58	11	the	the	DET
iiclr-17866	58	12	next	next	ADJ
iiclr-17866	58	13	few	few	ADJ
iiclr-17866	58	14	decades	decade	NOUN
iiclr-17866	58	15	,	,	PUNCT
iiclr-17866	58	16	as	as	SCONJ
iiclr-17866	58	17	the	the	DET
iiclr-17866	58	18	"	"	PUNCT
iiclr-17866	58	19	baby	baby	NOUN
iiclr-17866	58	20	boomer	boomer	NOUN
iiclr-17866	58	21	"	"	PUNCT
iiclr-17866	58	22	generation	generation	NOUN
iiclr-17866	58	23	becomes	become	VERB
iiclr-17866	58	24	eligible	eligible	ADJ
iiclr-17866	58	25	for	for	ADP
iiclr-17866	58	26	social	social	ADJ
iiclr-17866	58	27	security	security	NOUN
iiclr-17866	58	28	and	and	CCONJ
iiclr-17866	58	29	medicare	medicare	PROPN
iiclr-17866	58	30	,	,	PUNCT
iiclr-17866	58	31	the	the	DET
iiclr-17866	58	32	cost	cost	NOUN
iiclr-17866	58	33	of	of	ADP
iiclr-17866	58	34	these	these	DET
iiclr-17866	58	35	programs	program	NOUN
iiclr-17866	58	36	will	will	AUX
iiclr-17866	58	37	rise	rise	VERB
iiclr-17866	58	38	from	from	ADP
iiclr-17866	58	39	8.4	8.4	NUM
iiclr-17866	58	40	percent	percent	NOUN
iiclr-17866	58	41	of	of	ADP
iiclr-17866	58	42	gross	gross	ADJ
iiclr-17866	58	43	national	national	ADJ
iiclr-17866	58	44	product	product	NOUN
iiclr-17866	58	45	(	(	PUNCT
iiclr-17866	58	46	gdp	gdp	NOUN
iiclr-17866	58	47	)	)	PUNCT
iiclr-17866	58	48	9	9	NUM
iiclr-17866	58	49	to	to	PART
iiclr-17866	58	50	18.6	18.6	NUM
iiclr-17866	58	51	percent2	percent2	ADJ
iiclr-17866	58	52	.	.	PUNCT
iiclr-17866	59	1	using	use	VERB
iiclr-17866	59	2	only	only	ADV
iiclr-17866	59	3	the	the	DET
iiclr-17866	59	4	federal	federal	ADJ
iiclr-17866	59	5	income	income	NOUN
iiclr-17866	59	6	tax	tax	NOUN
iiclr-17866	59	7	to	to	PART
iiclr-17866	59	8	pay	pay	VERB
iiclr-17866	59	9	for	for	ADP
iiclr-17866	59	10	the	the	DET
iiclr-17866	59	11	proposed	propose	VERB
iiclr-17866	59	12	benefits	benefit	NOUN
iiclr-17866	59	13	"	"	PUNCT
iiclr-17866	59	14	would	would	AUX
iiclr-17866	59	15	require	require	VERB
iiclr-17866	59	16	raising	raise	VERB
iiclr-17866	59	17	the	the	DET
iiclr-17866	59	18	35	35	NUM
iiclr-17866	59	19	percent	percent	NOUN
iiclr-17866	59	20	income	income	NOUN
iiclr-17866	59	21	tax	tax	NOUN
iiclr-17866	59	22	bracket	bracket	NOUN
iiclr-17866	59	23	to	to	ADP
iiclr-17866	59	24	at	at	ADV
iiclr-17866	59	25	least	least	ADV
iiclr-17866	59	26	77	77	NUM
iiclr-17866	59	27	percent	percent	NOUN
iiclr-17866	59	28	and	and	CCONJ
iiclr-17866	59	29	raising	raise	VERB
iiclr-17866	59	30	the	the	DET
iiclr-17866	59	31	25	25	NUM
iiclr-17866	59	32	percent	percent	NOUN
iiclr-17866	59	33	tax	tax	NOUN
iiclr-17866	59	34	bracket	bracket	NOUN
iiclr-17866	59	35	to	to	ADP
iiclr-17866	59	36	at	at	ADV
iiclr-17866	59	37	least	least	ADV
iiclr-17866	59	38	55	55	NUM
iiclr-17866	59	39	percent	percent	NOUN
iiclr-17866	59	40	.	.	PUNCT
iiclr-17866	60	1	"	"	PUNCT
iiclr-17866	60	2	''	''	PUNCT
iiclr-17866	60	3	,	,	PUNCT
iiclr-17866	60	4	although	although	SCONJ
iiclr-17866	60	5	sensible	sensible	ADJ
iiclr-17866	60	6	proposals	proposal	NOUN
iiclr-17866	60	7	for	for	ADP
iiclr-17866	60	8	entitlement	entitlement	NOUN
iiclr-17866	60	9	reform	reform	NOUN
iiclr-17866	60	10	exist	exist	VERB
iiclr-17866	60	11	,	,	PUNCT
iiclr-17866	60	12	22	22	NUM
iiclr-17866	60	13	it	it	PRON
iiclr-17866	60	14	is	be	AUX
iiclr-17866	60	15	likely	likely	ADJ
iiclr-17866	60	16	that	that	SCONJ
iiclr-17866	60	17	other	other	ADJ
iiclr-17866	60	18	sources	source	NOUN
iiclr-17866	60	19	of	of	ADP
iiclr-17866	60	20	revenue	revenue	NOUN
iiclr-17866	60	21	will	will	AUX
iiclr-17866	60	22	be	be	AUX
iiclr-17866	60	23	needed	need	VERB
iiclr-17866	60	24	to	to	PART
iiclr-17866	60	25	pay	pay	VERB
iiclr-17866	60	26	for	for	ADP
iiclr-17866	60	27	the	the	DET
iiclr-17866	60	28	tsunami	tsunami	NOUN
iiclr-17866	60	29	of	of	ADP
iiclr-17866	60	30	baby	baby	NOUN
iiclr-17866	60	31	boomers	boomer	NOUN
iiclr-17866	60	32	who	who	PRON
iiclr-17866	60	33	will	will	AUX
iiclr-17866	60	34	eventually	eventually	ADV
iiclr-17866	60	35	draw	draw	VERB
iiclr-17866	60	36	from	from	ADP
iiclr-17866	60	37	social	social	ADJ
iiclr-17866	60	38	security	security	NOUN
iiclr-17866	60	39	and	and	CCONJ
iiclr-17866	60	40	medicare.2	medicare.2	PROPN
iiclr-17866	60	41	3	3	NUM
iiclr-17866	60	42	alarmingly	alarmingly	ADV
iiclr-17866	60	43	,	,	PUNCT
iiclr-17866	60	44	the	the	DET
iiclr-17866	60	45	united	united	PROPN
iiclr-17866	60	46	states	states	PROPN
iiclr-17866	60	47	spends	spend	VERB
iiclr-17866	60	48	billions	billion	NOUN
iiclr-17866	60	49	of	of	ADP
iiclr-17866	60	50	dollars	dollar	NOUN
iiclr-17866	60	51	each	each	DET
iiclr-17866	60	52	year	year	NOUN
iiclr-17866	60	53	to	to	PART
iiclr-17866	60	54	finance	finance	VERB
iiclr-17866	60	55	its	its	PRON
iiclr-17866	60	56	deficit	deficit	NOUN
iiclr-17866	60	57	consumption.24	consumption.24	NOUN
iiclr-17866	60	58	the	the	DET
iiclr-17866	60	59	2010	2010	NUM
iiclr-17866	60	60	u.s	u.s	PROPN
iiclr-17866	60	61	.	.	PROPN
iiclr-17866	60	62	budget	budget	PROPN
iiclr-17866	60	63	's	's	PART
iiclr-17866	60	64	projected	project	VERB
iiclr-17866	60	65	expenditures	expenditure	NOUN
iiclr-17866	60	66	were	be	AUX
iiclr-17866	60	67	$	$	SYM
iiclr-17866	60	68	3.8	3.8	NUM
iiclr-17866	60	69	trillion,25	trillion,25	VERB
iiclr-17866	60	70	and	and	CCONJ
iiclr-17866	60	71	the	the	DET
iiclr-17866	60	72	cost	cost	NOUN
iiclr-17866	60	73	to	to	PART
iiclr-17866	60	74	finance	finance	VERB
iiclr-17866	60	75	that	that	SCONJ
iiclr-17866	60	76	spending	spending	NOUN
iiclr-17866	60	77	was	be	AUX
iiclr-17866	60	78	approximately	approximately	ADV
iiclr-17866	60	79	$	$	SYM
iiclr-17866	60	80	1.4	1.4	NUM
iiclr-17866	60	81	trillion.26	trillion.26	NOUN
iiclr-17866	60	82	this	this	PRON
iiclr-17866	60	83	equates	equate	VERB
iiclr-17866	60	84	to	to	ADP
iiclr-17866	60	85	roughly	roughly	ADV
iiclr-17866	60	86	forty	forty	NUM
iiclr-17866	60	87	cents	cent	NOUN
iiclr-17866	60	88	borrowed	borrow	VERB
iiclr-17866	60	89	for	for	ADP
iiclr-17866	60	90	every	every	DET
iiclr-17866	60	91	dollar	dollar	NOUN
iiclr-17866	60	92	spent	spend	VERB
iiclr-17866	60	93	by	by	ADP
iiclr-17866	60	94	the	the	DET
iiclr-17866	60	95	government	government	NOUN
iiclr-17866	60	96	.	.	PUNCT
iiclr-17866	61	1	27	27	NUM
iiclr-17866	61	2	continued	continue	VERB
iiclr-17866	61	3	deficit	deficit	NOUN
iiclr-17866	61	4	spending	spending	NOUN
iiclr-17866	61	5	at	at	ADP
iiclr-17866	61	6	this	this	DET
iiclr-17866	61	7	rate	rate	NOUN
iiclr-17866	61	8	is	be	AUX
iiclr-17866	61	9	unsustainable	unsustainable	ADJ
iiclr-17866	61	10	;	;	PUNCT
iiclr-17866	61	11	28	28	NUM
iiclr-17866	61	12	it	it	PRON
iiclr-17866	61	13	is	be	AUX
iiclr-17866	61	14	"	"	PUNCT
iiclr-17866	61	15	like	like	ADP
iiclr-17866	61	16	a	a	DET
iiclr-17866	61	17	cancer	cancer	NOUN
iiclr-17866	61	18	that	that	PRON
iiclr-17866	61	19	will	will	AUX
iiclr-17866	61	20	truly	truly	ADV
iiclr-17866	61	21	destroy	destroy	VERB
iiclr-17866	61	22	th[e	th[e	PROPN
iiclr-17866	61	23	]	]	PUNCT
iiclr-17866	61	24	country	country	NOUN
iiclr-17866	61	25	from	from	ADP
iiclr-17866	61	26	within	within	ADP
iiclr-17866	61	27	if	if	SCONJ
iiclr-17866	61	28	[	[	X
iiclr-17866	61	29	it	it	PRON
iiclr-17866	61	30	is	be	AUX
iiclr-17866	61	31	not	not	PART
iiclr-17866	61	32	fixed	fix	VERB
iiclr-17866	61	33	]	]	PUNCT
iiclr-17866	61	34	.,,29	.,,29	PUNCT
iiclr-17866	62	1	one	one	NUM
iiclr-17866	62	2	of	of	ADP
iiclr-17866	62	3	many	many	ADJ
iiclr-17866	62	4	proposed	propose	VERB
iiclr-17866	62	5	legislative	legislative	ADJ
iiclr-17866	62	6	solutions	solution	NOUN
iiclr-17866	62	7	is	be	AUX
iiclr-17866	62	8	the	the	DET
iiclr-17866	62	9	enactment	enactment	NOUN
iiclr-17866	62	10	of	of	ADP
iiclr-17866	62	11	massive	massive	ADJ
iiclr-17866	62	12	spending	spending	NOUN
iiclr-17866	62	13	cuts	cut	NOUN
iiclr-17866	62	14	,	,	PUNCT
iiclr-17866	62	15	30	30	NUM
iiclr-17866	62	16	but	but	CCONJ
iiclr-17866	62	17	,	,	PUNCT
iiclr-17866	62	18	even	even	ADV
iiclr-17866	62	19	with	with	ADP
iiclr-17866	62	20	changes	change	NOUN
iiclr-17866	62	21	to	to	ADP
iiclr-17866	62	22	the	the	DET
iiclr-17866	62	23	nation	nation	NOUN
iiclr-17866	62	24	's	's	PART
iiclr-17866	62	25	entitlement	entitlement	NOUN
iiclr-17866	62	26	programs	program	NOUN
iiclr-17866	62	27	,	,	PUNCT
iiclr-17866	62	28	spending	spending	NOUN
iiclr-17866	62	29	cuts	cut	NOUN
iiclr-17866	62	30	will	will	AUX
iiclr-17866	62	31	not	not	PART
iiclr-17866	62	32	be	be	AUX
iiclr-17866	62	33	sufficient	sufficient	ADJ
iiclr-17866	62	34	.	.	PUNCT
iiclr-17866	63	1	31	31	NUM
iiclr-17866	63	2	the	the	DET
iiclr-17866	63	3	united	united	PROPN
iiclr-17866	63	4	states	states	PROPN
iiclr-17866	63	5	government	government	NOUN
iiclr-17866	63	6	must	must	AUX
iiclr-17866	63	7	increase	increase	VERB
iiclr-17866	63	8	revenue	revenue	NOUN
iiclr-17866	63	9	to	to	PART
iiclr-17866	63	10	resolve	resolve	VERB
iiclr-17866	63	11	the	the	DET
iiclr-17866	63	12	country	country	NOUN
iiclr-17866	63	13	's	's	PART
iiclr-17866	63	14	fiscal	fiscal	ADJ
iiclr-17866	63	15	problems.32	problems.32	NOUN
iiclr-17866	63	16	18	18	NUM
iiclr-17866	63	17	.	.	PUNCT
iiclr-17866	64	1	see	see	VERB
iiclr-17866	64	2	policy	policy	NOUN
iiclr-17866	64	3	basics	basic	NOUN
iiclr-17866	64	4	:	:	PUNCT
iiclr-17866	64	5	where	where	SCONJ
iiclr-17866	64	6	do	do	AUX
iiclr-17866	64	7	our	our	PRON
iiclr-17866	64	8	federal	federal	ADJ
iiclr-17866	64	9	tax	tax	NOUN
iiclr-17866	64	10	dollars	dollar	NOUN
iiclr-17866	64	11	go	go	VERB
iiclr-17866	64	12	?	?	PUNCT
iiclr-17866	64	13	,	,	PUNCT
iiclr-17866	64	14	center	center	NOUN
iiclr-17866	64	15	on	on	ADP
iiclr-17866	64	16	budget	budget	NOUN
iiclr-17866	64	17	&	&	CCONJ
iiclr-17866	64	18	pol'y	pol'y	NOUN
iiclr-17866	64	19	priorities	priority	NOUN
iiclr-17866	64	20	,	,	PUNCT
iiclr-17866	64	21	http://www.cbpp.org/cms/index.cfm?fa=view&id=1258	http://www.cbpp.org/cms/index.cfm?fa=view&id=1258	PROPN
iiclr-17866	64	22	(	(	PUNCT
iiclr-17866	64	23	last	last	ADJ
iiclr-17866	64	24	updated	update	VERB
iiclr-17866	64	25	july	july	PROPN
iiclr-17866	64	26	12	12	NUM
iiclr-17866	64	27	,	,	PUNCT
iiclr-17866	64	28	2012	2012	NUM
iiclr-17866	64	29	)	)	PUNCT
iiclr-17866	64	30	.	.	PUNCT
iiclr-17866	65	1	19	19	NUM
iiclr-17866	65	2	.	.	X
iiclr-17866	66	1	a	a	DET
iiclr-17866	66	2	nation	nation	NOUN
iiclr-17866	66	3	's	's	PART
iiclr-17866	66	4	gross	gross	ADJ
iiclr-17866	66	5	national	national	ADJ
iiclr-17866	66	6	product	product	NOUN
iiclr-17866	66	7	is	be	AUX
iiclr-17866	66	8	defined	define	VERB
iiclr-17866	66	9	as	as	ADP
iiclr-17866	66	10	"	"	PUNCT
iiclr-17866	66	11	[	[	X
iiclr-17866	66	12	t]he	t]he	ADV
iiclr-17866	66	13	monetary	monetary	ADJ
iiclr-17866	66	14	value	value	NOUN
iiclr-17866	66	15	of	of	ADP
iiclr-17866	66	16	all	all	DET
iiclr-17866	66	17	the	the	DET
iiclr-17866	66	18	finished	finished	ADJ
iiclr-17866	66	19	goods	good	NOUN
iiclr-17866	66	20	and	and	CCONJ
iiclr-17866	66	21	services	service	NOUN
iiclr-17866	66	22	produced	produce	VERB
iiclr-17866	66	23	within	within	ADP
iiclr-17866	66	24	a	a	DET
iiclr-17866	66	25	country	country	NOUN
iiclr-17866	66	26	's	's	PART
iiclr-17866	66	27	borders	border	NOUN
iiclr-17866	66	28	in	in	ADP
iiclr-17866	66	29	a	a	DET
iiclr-17866	66	30	specific	specific	ADJ
iiclr-17866	66	31	time	time	NOUN
iiclr-17866	66	32	period	period	NOUN
iiclr-17866	66	33	.	.	PUNCT
iiclr-17866	66	34	"	"	PUNCT
iiclr-17866	67	1	gross	gross	ADJ
iiclr-17866	67	2	domestic	domestic	ADJ
iiclr-17866	67	3	product	product	NOUN
iiclr-17866	67	4	(	(	PUNCT
iiclr-17866	67	5	gdp	gdp	NOUN
iiclr-17866	67	6	)	)	PUNCT
iiclr-17866	67	7	definition	definition	NOUN
iiclr-17866	67	8	,	,	PUNCT
iiclr-17866	67	9	investopedia	investopedia	PROPN
iiclr-17866	67	10	,	,	PUNCT
iiclr-17866	67	11	http://www.investopedia.com/	http://www.investopedia.com/	ADJ
iiclr-17866	67	12	terms	term	NOUN
iiclr-17866	67	13	/	/	SYM
iiclr-17866	67	14	g	g	NOUN
iiclr-17866	67	15	/	/	SYM
iiclr-17866	67	16	gdp.asp	gdp.asp	ADJ
iiclr-17866	67	17	(	(	PUNCT
iiclr-17866	67	18	last	last	ADJ
iiclr-17866	67	19	visited	visit	VERB
iiclr-17866	67	20	aug	aug	PROPN
iiclr-17866	67	21	.	.	PROPN
iiclr-17866	67	22	1	1	NUM
iiclr-17866	67	23	,	,	PUNCT
iiclr-17866	67	24	2012	2012	NUM
iiclr-17866	67	25	)	)	PUNCT
iiclr-17866	67	26	.	.	PUNCT
iiclr-17866	68	1	20	20	NUM
iiclr-17866	68	2	.	.	X
iiclr-17866	69	1	brian	brian	PROPN
iiclr-17866	69	2	riedl	riedl	PROPN
iiclr-17866	69	3	,	,	PUNCT
iiclr-17866	69	4	a	a	DET
iiclr-17866	69	5	guide	guide	NOUN
iiclr-17866	69	6	to	to	ADP
iiclr-17866	69	7	fixing	fix	VERB
iiclr-17866	69	8	social	social	ADJ
iiclr-17866	69	9	security	security	NOUN
iiclr-17866	69	10	,	,	PUNCT
iiclr-17866	69	11	medicare	medicare	PROPN
iiclr-17866	69	12	,	,	PUNCT
iiclr-17866	69	13	and	and	CCONJ
iiclr-17866	69	14	medicaid	medicaid	PROPN
iiclr-17866	69	15	,	,	PUNCT
iiclr-17866	69	16	heritage	heritage	NOUN
iiclr-17866	69	17	found	find	VERB
iiclr-17866	69	18	.	.	PUNCT
iiclr-17866	70	1	(	(	PUNCT
iiclr-17866	70	2	mar	mar	PROPN
iiclr-17866	70	3	.	.	PROPN
iiclr-17866	70	4	11	11	NUM
iiclr-17866	70	5	,	,	PUNCT
iiclr-17866	70	6	2008	2008	NUM
iiclr-17866	70	7	)	)	PUNCT
iiclr-17866	70	8	,	,	PUNCT
iiclr-17866	70	9	http://www.heritage.org/research/	http://www.heritage.org/research/	VERB
iiclr-17866	70	10	reports/2008/03	reports/2008/03	PROPN
iiclr-17866	70	11	/	/	SYM
iiclr-17866	70	12	a	a	DET
iiclr-17866	70	13	-	-	PUNCT
iiclr-17866	70	14	guide	guide	NOUN
iiclr-17866	70	15	-	-	PUNCT
iiclr-17866	70	16	to	to	ADP
iiclr-17866	70	17	-	-	PUNCT
iiclr-17866	70	18	fixingsocial	fixingsocial	ADJ
iiclr-17866	70	19	-	-	PUNCT
iiclr-17866	70	20	security	security	NOUN
iiclr-17866	70	21	-	-	PUNCT
iiclr-17866	70	22	medicare	medicare	NOUN
iiclr-17866	70	23	-	-	PUNCT
iiclr-17866	70	24	and	and	CCONJ
iiclr-17866	70	25	-	-	PUNCT
iiclr-17866	70	26	medicaid	medicaid	NOUN
iiclr-17866	70	27	.	.	PUNCT
iiclr-17866	71	1	21	21	NUM
iiclr-17866	71	2	.	.	PUNCT
iiclr-17866	72	1	i	i	PRON
iiclr-17866	72	2	d.	d.	PROPN
iiclr-17866	72	3	22	22	NUM
iiclr-17866	72	4	.	.	PUNCT
iiclr-17866	73	1	see	see	VERB
iiclr-17866	73	2	i	i	PRON
iiclr-17866	73	3	d.	d.	PROPN
iiclr-17866	73	4	23	23	NUM
iiclr-17866	73	5	.	.	PUNCT
iiclr-17866	74	1	i	i	PRON
iiclr-17866	74	2	d.	d.	PROPN
iiclr-17866	74	3	24	24	NUM
iiclr-17866	74	4	.	.	PUNCT
iiclr-17866	75	1	see	see	VERB
iiclr-17866	75	2	joshua	joshua	PROPN
iiclr-17866	75	3	miller	miller	PROPN
iiclr-17866	75	4	,	,	PUNCT
iiclr-17866	75	5	senator	senator	NOUN
iiclr-17866	75	6	:	:	PUNCT
iiclr-17866	75	7	deficit	deficit	NOUN
iiclr-17866	75	8	commission	commission	NOUN
iiclr-17866	75	9	is	be	AUX
iiclr-17866	75	10	'	'	PUNCT
iiclr-17866	75	11	shock	shock	NOUN
iiclr-17866	75	12	therapy	therapy	NOUN
iiclr-17866	75	13	'	'	PUNCT
iiclr-17866	75	14	,	,	PUNCT
iiclr-17866	75	15	abc	abc	PROPN
iiclr-17866	75	16	news	news	PROPN
iiclr-17866	75	17	(	(	PUNCT
iiclr-17866	75	18	nov	nov	PROPN
iiclr-17866	75	19	.	.	PROPN
iiclr-17866	75	20	14	14	NUM
iiclr-17866	75	21	,	,	PUNCT
iiclr-17866	75	22	2010	2010	NUM
iiclr-17866	75	23	)	)	PUNCT
iiclr-17866	75	24	,	,	PUNCT
iiclr-17866	75	25	http://abcnews.go.com/thisweek/senator-deficit-commission-shocktherapy/story?id=12144658	http://abcnews.go.com/thisweek/senator-deficit-commission-shocktherapy/story?id=12144658	PROPN
iiclr-17866	75	26	.	.	PROPN
iiclr-17866	75	27	25	25	NUM
iiclr-17866	75	28	.	.	PUNCT
iiclr-17866	75	29	office	office	NOUN
iiclr-17866	75	30	of	of	ADP
iiclr-17866	75	31	mgmt	mgmt	PROPN
iiclr-17866	75	32	.	.	PROPN
iiclr-17866	75	33	&	&	CCONJ
iiclr-17866	75	34	budget	budget	PROPN
iiclr-17866	75	35	,	,	PUNCT
iiclr-17866	75	36	historical	historical	ADJ
iiclr-17866	75	37	tables	table	NOUN
iiclr-17866	75	38	:	:	PUNCT
iiclr-17866	75	39	budget	budget	NOUN
iiclr-17866	75	40	of	of	ADP
iiclr-17866	75	41	the	the	DET
iiclr-17866	75	42	united	united	PROPN
iiclr-17866	75	43	states	states	PROPN
iiclr-17866	75	44	government	government	NOUN
iiclr-17866	75	45	,	,	PUNCT
iiclr-17866	75	46	fiscal	fiscal	ADJ
iiclr-17866	75	47	year	year	NOUN
iiclr-17866	75	48	2010	2010	NUM
iiclr-17866	75	49	,	,	PUNCT
iiclr-17866	75	50	at	at	ADP
iiclr-17866	75	51	314	314	NUM
iiclr-17866	75	52	(	(	PUNCT
iiclr-17866	75	53	2009	2009	NUM
iiclr-17866	75	54	)	)	PUNCT
iiclr-17866	75	55	,	,	PUNCT
iiclr-17866	75	56	available	available	ADJ
iiclr-17866	75	57	at	at	ADP
iiclr-17866	75	58	http://www.gpo.govl	http://www.gpo.govl	PROPN
iiclr-17866	75	59	fdsys	fdsys	PROPN
iiclr-17866	75	60	/	/	SYM
iiclr-17866	75	61	pkg	pkg	NOUN
iiclr-17866	75	62	/	/	SYM
iiclr-17866	75	63	budget-201	budget-201	ADJ
iiclr-17866	75	64	o	o	NOUN
iiclr-17866	75	65	-	-	PUNCT
iiclr-17866	75	66	tab	tab	ADJ
iiclr-17866	75	67	/	/	SYM
iiclr-17866	75	68	pdf	pdf	NOUN
iiclr-17866	75	69	/	/	SYM
iiclr-17866	75	70	budget-2010	budget-2010	NOUN
iiclr-17866	75	71	-	-	PUNCT
iiclr-17866	75	72	tab.pdf	tab.pdf	ADJ
iiclr-17866	75	73	26	26	NUM
iiclr-17866	75	74	.	.	PUNCT
iiclr-17866	76	1	i	i	PRON
iiclr-17866	76	2	d.	d.	PROPN
iiclr-17866	76	3	27	27	NUM
iiclr-17866	76	4	.	.	PUNCT
iiclr-17866	77	1	miller	miller	PROPN
iiclr-17866	77	2	,	,	PUNCT
iiclr-17866	77	3	supra	supra	PROPN
iiclr-17866	77	4	note	note	NOUN
iiclr-17866	77	5	24	24	NUM
iiclr-17866	77	6	.	.	PUNCT
iiclr-17866	77	7	28	28	NUM
iiclr-17866	77	8	.	.	PUNCT
iiclr-17866	78	1	riedl	riedl	PROPN
iiclr-17866	78	2	,	,	PUNCT
iiclr-17866	78	3	supra	supra	PROPN
iiclr-17866	78	4	note	note	NOUN
iiclr-17866	78	5	20	20	NUM
iiclr-17866	78	6	.	.	PUNCT
iiclr-17866	78	7	29	29	NUM
iiclr-17866	78	8	.	.	PUNCT
iiclr-17866	79	1	andrew	andrew	PROPN
iiclr-17866	79	2	taylor	taylor	PROPN
iiclr-17866	79	3	,	,	PUNCT
iiclr-17866	79	4	commission	commission	NOUN
iiclr-17866	79	5	leaders	leader	NOUN
iiclr-17866	79	6	say	say	VERB
iiclr-17866	79	7	cutting	cut	VERB
iiclr-17866	79	8	deficit	deficit	NOUN
iiclr-17866	79	9	will	will	AUX
iiclr-17866	79	10	hurt	hurt	VERB
iiclr-17866	79	11	,	,	PUNCT
iiclr-17866	79	12	the	the	DET
iiclr-17866	79	13	daily	daily	PROPN
iiclr-17866	79	14	news	news	PROPN
iiclr-17866	79	15	(	(	PUNCT
iiclr-17866	79	16	nov	nov	PROPN
iiclr-17866	79	17	.	.	PROPN
iiclr-17866	79	18	12	12	NUM
iiclr-17866	79	19	,	,	PUNCT
iiclr-17866	79	20	2010	2010	NUM
iiclr-17866	79	21	)	)	PUNCT
iiclr-17866	79	22	,	,	PUNCT
iiclr-17866	79	23	http://www.memphisdailynews.com/	http://www.memphisdailynews.com/	NOUN
iiclr-17866	79	24	editorial	editorial	NOUN
iiclr-17866	79	25	/	/	SYM
iiclr-17866	79	26	article.aspx?id=54176	article.aspx?id=54176	NOUN
iiclr-17866	79	27	.	.	PUNCT
iiclr-17866	80	1	30	30	NUM
iiclr-17866	80	2	.	.	PUNCT
iiclr-17866	81	1	david	david	PROPN
iiclr-17866	81	2	rogers	rogers	PROPN
iiclr-17866	81	3	,	,	PUNCT
iiclr-17866	81	4	rand	rand	PROPN
iiclr-17866	81	5	paul	paul	PROPN
iiclr-17866	81	6	unveils	unveil	VERB
iiclr-17866	81	7	$	$	SYM
iiclr-17866	81	8	500b	500b	PROPN
iiclr-17866	81	9	in	in	ADP
iiclr-17866	81	10	cuts	cut	NOUN
iiclr-17866	81	11	,	,	PUNCT
iiclr-17866	81	12	politico	politico	NOUN
iiclr-17866	81	13	(	(	PUNCT
iiclr-17866	81	14	jan	jan	PROPN
iiclr-17866	81	15	.	.	PROPN
iiclr-17866	81	16	25	25	NUM
iiclr-17866	81	17	,	,	PUNCT
iiclr-17866	81	18	2011	2011	NUM
iiclr-17866	81	19	)	)	PUNCT
iiclr-17866	81	20	,	,	PUNCT
iiclr-17866	81	21	http://www.politico.com/news/stories/0111/48178.html	http://www.politico.com/news/stories/0111/48178.html	PROPN
iiclr-17866	81	22	.	.	PUNCT
iiclr-17866	82	1	31	31	NUM
iiclr-17866	82	2	.	.	PUNCT
iiclr-17866	83	1	riedl	riedl	PROPN
iiclr-17866	83	2	,	,	PUNCT
iiclr-17866	83	3	supra	supra	PROPN
iiclr-17866	83	4	note	note	NOUN
iiclr-17866	83	5	20	20	NUM
iiclr-17866	83	6	.	.	PUNCT
iiclr-17866	83	7	32	32	NUM
iiclr-17866	83	8	.	.	PUNCT
iiclr-17866	84	1	see	see	VERB
iiclr-17866	84	2	i	i	PRON
iiclr-17866	84	3	d.	d.	PROPN
iiclr-17866	84	4	3492012	3492012	NUM
iiclr-17866	84	5	]	]	PUNCT
iiclr-17866	85	1	ind	ind	NOUN
iiclr-17866	85	2	.	.	PUNCT
iiclr-17866	86	1	int'l	int'l	PROPN
iiclr-17866	86	2	&	&	CCONJ
iiclr-17866	86	3	comp	comp	PROPN
iiclr-17866	86	4	.	.	PUNCT
iiclr-17866	87	1	l.	l.	PROPN
iiclr-17866	87	2	rev	rev	PROPN
iiclr-17866	87	3	.	.	PUNCT
iiclr-17866	88	1	in	in	ADP
iiclr-17866	88	2	order	order	NOUN
iiclr-17866	88	3	to	to	PART
iiclr-17866	88	4	increase	increase	VERB
iiclr-17866	88	5	tax	tax	NOUN
iiclr-17866	88	6	revenue	revenue	NOUN
iiclr-17866	88	7	,	,	PUNCT
iiclr-17866	88	8	some	some	DET
iiclr-17866	88	9	economists	economist	NOUN
iiclr-17866	88	10	,	,	PUNCT
iiclr-17866	88	11	including	include	VERB
iiclr-17866	88	12	several	several	ADJ
iiclr-17866	88	13	of	of	ADP
iiclr-17866	88	14	president	president	PROPN
iiclr-17866	88	15	barack	barack	PROPN
iiclr-17866	88	16	obama	obama	PROPN
iiclr-17866	88	17	's	's	PART
iiclr-17866	88	18	top	top	ADJ
iiclr-17866	88	19	economic	economic	ADJ
iiclr-17866	88	20	advisors	advisor	NOUN
iiclr-17866	88	21	,	,	PUNCT
iiclr-17866	88	22	recommend	recommend	VERB
iiclr-17866	88	23	that	that	SCONJ
iiclr-17866	88	24	the	the	DET
iiclr-17866	88	25	federal	federal	ADJ
iiclr-17866	88	26	government	government	NOUN
iiclr-17866	88	27	implement	implement	VERB
iiclr-17866	88	28	a	a	DET
iiclr-17866	88	29	value	value	NOUN
iiclr-17866	88	30	-	-	PUNCT
iiclr-17866	88	31	added	add	VERB
iiclr-17866	88	32	tax	tax	NOUN
iiclr-17866	88	33	(	(	PUNCT
iiclr-17866	88	34	vat).33	vat).33	CCONJ
iiclr-17866	88	35	a	a	DET
iiclr-17866	88	36	vat	vat	NOUN
iiclr-17866	88	37	is	be	AUX
iiclr-17866	88	38	a	a	DET
iiclr-17866	88	39	"	"	PUNCT
iiclr-17866	88	40	type	type	NOUN
iiclr-17866	88	41	of	of	ADP
iiclr-17866	88	42	consumption	consumption	NOUN
iiclr-17866	88	43	tax	tax	NOUN
iiclr-17866	88	44	that	that	PRON
iiclr-17866	88	45	is	be	AUX
iiclr-17866	88	46	placed	place	VERB
iiclr-17866	88	47	on	on	ADP
iiclr-17866	88	48	a	a	DET
iiclr-17866	88	49	product	product	NOUN
iiclr-17866	88	50	whenever	whenever	SCONJ
iiclr-17866	88	51	value	value	NOUN
iiclr-17866	88	52	is	be	AUX
iiclr-17866	88	53	added	add	VERB
iiclr-17866	88	54	at	at	ADP
iiclr-17866	88	55	a	a	DET
iiclr-17866	88	56	stage	stage	NOUN
iiclr-17866	88	57	of	of	ADP
iiclr-17866	88	58	production	production	NOUN
iiclr-17866	88	59	and	and	CCONJ
iiclr-17866	88	60	at	at	ADP
iiclr-17866	88	61	final	final	ADJ
iiclr-17866	88	62	sale	sale	NOUN
iiclr-17866	88	63	.	.	PUNCT
iiclr-17866	89	1	34	34	NUM
iiclr-17866	89	2	the	the	DET
iiclr-17866	89	3	vat	vat	NOUN
iiclr-17866	89	4	due	due	ADJ
iiclr-17866	89	5	on	on	ADP
iiclr-17866	89	6	any	any	DET
iiclr-17866	89	7	sale	sale	NOUN
iiclr-17866	89	8	is	be	AUX
iiclr-17866	89	9	a	a	DET
iiclr-17866	89	10	percentage	percentage	NOUN
iiclr-17866	89	11	of	of	ADP
iiclr-17866	89	12	the	the	DET
iiclr-17866	89	13	sales	sale	NOUN
iiclr-17866	89	14	price	price	NOUN
iiclr-17866	89	15	,	,	PUNCT
iiclr-17866	89	16	but	but	CCONJ
iiclr-17866	89	17	the	the	DET
iiclr-17866	89	18	taxable	taxable	ADJ
iiclr-17866	89	19	person	person	NOUN
iiclr-17866	89	20	is	be	AUX
iiclr-17866	89	21	entitled	entitle	VERB
iiclr-17866	89	22	to	to	PART
iiclr-17866	89	23	deduct	deduct	VERB
iiclr-17866	89	24	from	from	ADP
iiclr-17866	89	25	this	this	DET
iiclr-17866	89	26	percentage	percentage	NOUN
iiclr-17866	89	27	all	all	DET
iiclr-17866	89	28	tax	tax	NOUN
iiclr-17866	89	29	paid	pay	VERB
iiclr-17866	89	30	at	at	ADP
iiclr-17866	89	31	the	the	DET
iiclr-17866	89	32	preceding	precede	VERB
iiclr-17866	89	33	stage.35	stage.35	NOUN
iiclr-17866	89	34	therefore	therefore	ADV
iiclr-17866	89	35	,	,	PUNCT
iiclr-17866	89	36	there	there	PRON
iiclr-17866	89	37	is	be	VERB
iiclr-17866	89	38	no	no	DET
iiclr-17866	89	39	double	double	ADJ
iiclr-17866	89	40	taxation	taxation	NOUN
iiclr-17866	89	41	;	;	PUNCT
iiclr-17866	89	42	a	a	DET
iiclr-17866	89	43	tax	tax	NOUN
iiclr-17866	89	44	is	be	AUX
iiclr-17866	89	45	paid	pay	VERB
iiclr-17866	89	46	only	only	ADV
iiclr-17866	89	47	on	on	ADP
iiclr-17866	89	48	the	the	DET
iiclr-17866	89	49	value	value	NOUN
iiclr-17866	89	50	added	add	VERB
iiclr-17866	89	51	at	at	ADP
iiclr-17866	89	52	each	each	DET
iiclr-17866	89	53	stage	stage	NOUN
iiclr-17866	89	54	.	.	PUNCT
iiclr-17866	90	1	the	the	DET
iiclr-17866	90	2	vat	vat	NOUN
iiclr-17866	90	3	is	be	AUX
iiclr-17866	90	4	already	already	ADV
iiclr-17866	90	5	a	a	DET
iiclr-17866	90	6	popular	popular	ADJ
iiclr-17866	90	7	method	method	NOUN
iiclr-17866	90	8	for	for	ADP
iiclr-17866	90	9	increasing	increase	VERB
iiclr-17866	90	10	tax	tax	NOUN
iiclr-17866	90	11	revenue	revenue	NOUN
iiclr-17866	90	12	in	in	ADP
iiclr-17866	90	13	many	many	ADJ
iiclr-17866	90	14	eu	eu	PROPN
iiclr-17866	90	15	member	member	NOUN
iiclr-17866	90	16	nations	nation	NOUN
iiclr-17866	90	17	.	.	PUNCT
iiclr-17866	91	1	36	36	NUM
iiclr-17866	91	2	and	and	CCONJ
iiclr-17866	91	3	with	with	ADP
iiclr-17866	91	4	the	the	DET
iiclr-17866	91	5	united	united	PROPN
iiclr-17866	91	6	states	states	PROPN
iiclr-17866	91	7	facing	face	VERB
iiclr-17866	91	8	unsustainable	unsustainable	ADJ
iiclr-17866	91	9	deficits	deficit	NOUN
iiclr-17866	91	10	and	and	CCONJ
iiclr-17866	91	11	a	a	DET
iiclr-17866	91	12	shrinking	shrink	VERB
iiclr-17866	91	13	tax	tax	NOUN
iiclr-17866	91	14	base	base	NOUN
iiclr-17866	91	15	,	,	PUNCT
iiclr-17866	91	16	there	there	PRON
iiclr-17866	91	17	has	have	AUX
iiclr-17866	91	18	been	be	AUX
iiclr-17866	91	19	renewed	renew	VERB
iiclr-17866	91	20	support	support	NOUN
iiclr-17866	91	21	for	for	ADP
iiclr-17866	91	22	implementing	implement	VERB
iiclr-17866	91	23	a	a	DET
iiclr-17866	91	24	vat	vat	NOUN
iiclr-17866	91	25	from	from	ADP
iiclr-17866	91	26	the	the	DET
iiclr-17866	91	27	obama	obama	PROPN
iiclr-17866	91	28	administration	administration	NOUN
iiclr-17866	91	29	and	and	CCONJ
iiclr-17866	91	30	economists	economist	NOUN
iiclr-17866	91	31	at	at	ADP
iiclr-17866	91	32	large.37	large.37	PROPN
iiclr-17866	91	33	as	as	ADP
iiclr-17866	91	34	a	a	DET
iiclr-17866	91	35	preliminary	preliminary	ADJ
iiclr-17866	91	36	issue	issue	NOUN
iiclr-17866	91	37	,	,	PUNCT
iiclr-17866	91	38	this	this	DET
iiclr-17866	91	39	note	note	NOUN
iiclr-17866	91	40	examines	examine	VERB
iiclr-17866	91	41	the	the	DET
iiclr-17866	91	42	complicated	complicated	ADJ
iiclr-17866	91	43	and	and	CCONJ
iiclr-17866	91	44	disadvantageous	disadvantageous	ADJ
iiclr-17866	91	45	corporate	corporate	ADJ
iiclr-17866	91	46	tax	tax	NOUN
iiclr-17866	91	47	structure	structure	NOUN
iiclr-17866	91	48	currently	currently	ADV
iiclr-17866	91	49	employed	employ	VERB
iiclr-17866	91	50	in	in	ADP
iiclr-17866	91	51	the	the	DET
iiclr-17866	91	52	united	united	ADJ
iiclr-17866	91	53	states.38	states.38	PROPN
iiclr-17866	91	54	it	it	PRON
iiclr-17866	91	55	then	then	ADV
iiclr-17866	91	56	discusses	discuss	VERB
iiclr-17866	91	57	the	the	DET
iiclr-17866	91	58	value	value	NOUN
iiclr-17866	91	59	-	-	PUNCT
iiclr-17866	91	60	added	add	VERB
iiclr-17866	91	61	tax	tax	NOUN
iiclr-17866	91	62	,	,	PUNCT
iiclr-17866	91	63	both	both	PRON
iiclr-17866	91	64	in	in	ADP
iiclr-17866	91	65	a	a	DET
iiclr-17866	91	66	theoretical	theoretical	ADJ
iiclr-17866	91	67	sense	sense	NOUN
iiclr-17866	91	68	39	39	NUM
iiclr-17866	91	69	and	and	CCONJ
iiclr-17866	91	70	through	through	ADP
iiclr-17866	91	71	its	its	PRON
iiclr-17866	91	72	practical	practical	ADJ
iiclr-17866	91	73	application	application	NOUN
iiclr-17866	91	74	in	in	ADP
iiclr-17866	91	75	the	the	DET
iiclr-17866	91	76	european	european	PROPN
iiclr-17866	91	77	union	union	PROPN
iiclr-17866	91	78	.	.	PUNCT
iiclr-17866	92	1	40	40	NUM
iiclr-17866	92	2	though	though	SCONJ
iiclr-17866	92	3	the	the	DET
iiclr-17866	92	4	vat	vat	NOUN
iiclr-17866	92	5	's	's	PART
iiclr-17866	92	6	use	use	NOUN
iiclr-17866	92	7	is	be	AUX
iiclr-17866	92	8	not	not	PART
iiclr-17866	92	9	complicated	complicated	ADJ
iiclr-17866	92	10	,	,	PUNCT
iiclr-17866	92	11	the	the	DET
iiclr-17866	92	12	concept	concept	NOUN
iiclr-17866	92	13	is	be	AUX
iiclr-17866	92	14	foreign	foreign	ADJ
iiclr-17866	92	15	to	to	ADP
iiclr-17866	92	16	many	many	ADJ
iiclr-17866	92	17	americans	americans	PROPN
iiclr-17866	92	18	.	.	PUNCT
iiclr-17866	93	1	this	this	DET
iiclr-17866	93	2	note	note	NOUN
iiclr-17866	93	3	concludes	conclude	VERB
iiclr-17866	93	4	by	by	ADP
iiclr-17866	93	5	recommending	recommend	VERB
iiclr-17866	93	6	that	that	SCONJ
iiclr-17866	93	7	the	the	DET
iiclr-17866	93	8	united	united	PROPN
iiclr-17866	93	9	states	states	PROPN
iiclr-17866	93	10	:	:	PUNCT
iiclr-17866	93	11	(	(	PUNCT
iiclr-17866	93	12	1	1	X
iiclr-17866	93	13	)	)	PUNCT
iiclr-17866	93	14	abolish	abolish	VERB
iiclr-17866	93	15	the	the	DET
iiclr-17866	93	16	corporate	corporate	ADJ
iiclr-17866	93	17	income	income	NOUN
iiclr-17866	93	18	tax	tax	NOUN
iiclr-17866	93	19	and	and	CCONJ
iiclr-17866	93	20	replace	replace	VERB
iiclr-17866	93	21	it	it	PRON
iiclr-17866	93	22	with	with	ADP
iiclr-17866	93	23	a	a	DET
iiclr-17866	93	24	vat	vat	NOUN
iiclr-17866	93	25	,	,	PUNCT
iiclr-17866	93	26	and	and	CCONJ
iiclr-17866	93	27	(	(	PUNCT
iiclr-17866	93	28	2	2	X
iiclr-17866	93	29	)	)	PUNCT
iiclr-17866	93	30	use	use	VERB
iiclr-17866	93	31	the	the	DET
iiclr-17866	93	32	increased	increase	VERB
iiclr-17866	93	33	revenue	revenue	NOUN
iiclr-17866	93	34	to	to	PART
iiclr-17866	93	35	pay	pay	VERB
iiclr-17866	93	36	down	down	ADP
iiclr-17866	93	37	the	the	DET
iiclr-17866	93	38	current	current	ADJ
iiclr-17866	93	39	national	national	ADJ
iiclr-17866	93	40	debt.41	debt.41	NOUN
iiclr-17866	93	41	implementing	implement	VERB
iiclr-17866	93	42	these	these	DET
iiclr-17866	93	43	recommendations	recommendation	NOUN
iiclr-17866	93	44	will	will	AUX
iiclr-17866	93	45	encourage	encourage	VERB
iiclr-17866	93	46	businesses	business	NOUN
iiclr-17866	93	47	to	to	PART
iiclr-17866	93	48	locate	locate	VERB
iiclr-17866	93	49	and	and	CCONJ
iiclr-17866	93	50	remain	remain	VERB
iiclr-17866	93	51	in	in	ADP
iiclr-17866	93	52	the	the	DET
iiclr-17866	93	53	united	united	PROPN
iiclr-17866	93	54	states	states	PROPN
iiclr-17866	93	55	,	,	PUNCT
iiclr-17866	93	56	and	and	CCONJ
iiclr-17866	93	57	will	will	AUX
iiclr-17866	93	58	incentivize	incentivize	VERB
iiclr-17866	93	59	companies	company	NOUN
iiclr-17866	93	60	not	not	PART
iiclr-17866	93	61	to	to	PART
iiclr-17866	93	62	shift	shift	VERB
iiclr-17866	93	63	profits	profit	NOUN
iiclr-17866	93	64	overseas	overseas	ADV
iiclr-17866	93	65	to	to	PART
iiclr-17866	93	66	take	take	VERB
iiclr-17866	93	67	advantage	advantage	NOUN
iiclr-17866	93	68	of	of	ADP
iiclr-17866	93	69	lower	low	ADJ
iiclr-17866	93	70	tax	tax	NOUN
iiclr-17866	93	71	rates	rate	NOUN
iiclr-17866	93	72	.	.	PUNCT
iiclr-17866	94	1	ultimately	ultimately	ADV
iiclr-17866	94	2	,	,	PUNCT
iiclr-17866	94	3	this	this	PRON
iiclr-17866	94	4	will	will	AUX
iiclr-17866	94	5	keep	keep	VERB
iiclr-17866	94	6	more	more	ADJ
iiclr-17866	94	7	tax	tax	NOUN
iiclr-17866	94	8	revenue	revenue	NOUN
iiclr-17866	94	9	in	in	ADP
iiclr-17866	94	10	the	the	DET
iiclr-17866	94	11	country	country	NOUN
iiclr-17866	94	12	and	and	CCONJ
iiclr-17866	94	13	will	will	AUX
iiclr-17866	94	14	help	help	VERB
iiclr-17866	94	15	reduce	reduce	VERB
iiclr-17866	94	16	the	the	DET
iiclr-17866	94	17	national	national	ADJ
iiclr-17866	94	18	debt	debt	NOUN
iiclr-17866	94	19	.	.	PUNCT
iiclr-17866	95	1	ii	ii	PROPN
iiclr-17866	95	2	.	.	PUNCT
iiclr-17866	96	1	current	current	ADJ
iiclr-17866	96	2	united	united	PROPN
iiclr-17866	96	3	states	states	PROPN
iiclr-17866	96	4	corporate	corporate	ADJ
iiclr-17866	96	5	tax	tax	NOUN
iiclr-17866	96	6	policy	policy	NOUN
iiclr-17866	96	7	a.	a.	NOUN
iiclr-17866	96	8	corporate	corporate	ADJ
iiclr-17866	96	9	taxation	taxation	NOUN
iiclr-17866	96	10	under	under	ADP
iiclr-17866	96	11	the	the	DET
iiclr-17866	96	12	internal	internal	ADJ
iiclr-17866	96	13	revenue	revenue	NOUN
iiclr-17866	96	14	code	code	NOUN
iiclr-17866	96	15	the	the	DET
iiclr-17866	96	16	united	united	PROPN
iiclr-17866	96	17	states	states	PROPN
iiclr-17866	96	18	corporate	corporate	ADJ
iiclr-17866	96	19	tax	tax	NOUN
iiclr-17866	96	20	system	system	NOUN
iiclr-17866	96	21	is	be	AUX
iiclr-17866	96	22	based	base	VERB
iiclr-17866	96	23	on	on	ADP
iiclr-17866	96	24	profits	profit	NOUN
iiclr-17866	96	25	.	.	PUNCT
iiclr-17866	97	1	42	42	NUM
iiclr-17866	97	2	u.s	u.s	PROPN
iiclr-17866	97	3	.	.	PROPN
iiclr-17866	97	4	corporations	corporation	NOUN
iiclr-17866	97	5	are	be	AUX
iiclr-17866	97	6	taxed	tax	VERB
iiclr-17866	97	7	on	on	ADP
iiclr-17866	97	8	their	their	PRON
iiclr-17866	97	9	worldwide	worldwide	NOUN
iiclr-17866	97	10	income,43	income,43	PROPN
iiclr-17866	97	11	defined	define	VERB
iiclr-17866	97	12	as	as	ADP
iiclr-17866	97	13	gross	gross	ADJ
iiclr-17866	97	14	income	income	NOUN
iiclr-17866	97	15	33	33	NUM
iiclr-17866	97	16	.	.	PUNCT
iiclr-17866	98	1	murphy	murphy	PROPN
iiclr-17866	98	2	,	,	PUNCT
iiclr-17866	98	3	supra	supra	PROPN
iiclr-17866	98	4	note	note	NOUN
iiclr-17866	98	5	12	12	NUM
iiclr-17866	98	6	.	.	PUNCT
iiclr-17866	99	1	34	34	NUM
iiclr-17866	99	2	.	.	PUNCT
iiclr-17866	99	3	value	value	NOUN
iiclr-17866	99	4	-	-	PUNCT
iiclr-17866	99	5	added	add	VERB
iiclr-17866	99	6	tax	tax	NOUN
iiclr-17866	99	7	(	(	PUNCT
iiclr-17866	99	8	vat	vat	NOUN
iiclr-17866	99	9	)	)	PUNCT
iiclr-17866	99	10	definition	definition	NOUN
iiclr-17866	99	11	,	,	PUNCT
iiclr-17866	99	12	investopedia	investopedia	PROPN
iiclr-17866	99	13	,	,	PUNCT
iiclr-17866	99	14	http://www.investopedia.com/	http://www.investopedia.com/	ADJ
iiclr-17866	99	15	terms	term	NOUN
iiclr-17866	99	16	/	/	SYM
iiclr-17866	99	17	v	v	NOUN
iiclr-17866	99	18	/	/	SYM
iiclr-17866	99	19	valueaddedtax.asp	valueaddedtax.asp	X
iiclr-17866	99	20	(	(	PUNCT
iiclr-17866	99	21	last	last	ADJ
iiclr-17866	99	22	visited	visit	VERB
iiclr-17866	99	23	aug	aug	PROPN
iiclr-17866	99	24	.	.	PROPN
iiclr-17866	99	25	1	1	NUM
iiclr-17866	99	26	,	,	PUNCT
iiclr-17866	99	27	2012	2012	NUM
iiclr-17866	99	28	)	)	PUNCT
iiclr-17866	99	29	.	.	PUNCT
iiclr-17866	100	1	35	35	NUM
iiclr-17866	100	2	.	.	PUNCT
iiclr-17866	101	1	murphy	murphy	PROPN
iiclr-17866	101	2	,	,	PUNCT
iiclr-17866	101	3	supra	supra	PROPN
iiclr-17866	101	4	note	note	NOUN
iiclr-17866	101	5	12	12	NUM
iiclr-17866	101	6	.	.	PUNCT
iiclr-17866	102	1	36	36	NUM
iiclr-17866	102	2	.	.	PUNCT
iiclr-17866	103	1	i	i	PRON
iiclr-17866	103	2	d.	d.	PROPN
iiclr-17866	103	3	37	37	NUM
iiclr-17866	103	4	.	.	PUNCT
iiclr-17866	104	1	see	see	VERB
iiclr-17866	104	2	i	i	PRON
iiclr-17866	104	3	d.	d.	PROPN
iiclr-17866	104	4	38	38	NUM
iiclr-17866	104	5	.	.	PUNCT
iiclr-17866	105	1	see	see	VERB
iiclr-17866	105	2	infra	infra	NOUN
iiclr-17866	105	3	part	part	NOUN
iiclr-17866	105	4	11	11	NUM
iiclr-17866	105	5	.	.	NOUN
iiclr-17866	105	6	39	39	NUM
iiclr-17866	105	7	.	.	PUNCT
iiclr-17866	106	1	see	see	VERB
iiclr-17866	106	2	infra	infra	NOUN
iiclr-17866	106	3	part	part	NOUN
iiclr-17866	106	4	iii	iii	NOUN
iiclr-17866	106	5	.	.	PROPN
iiclr-17866	106	6	40	40	NUM
iiclr-17866	106	7	.	.	PUNCT
iiclr-17866	107	1	see	see	VERB
iiclr-17866	107	2	infra	infra	NOUN
iiclr-17866	107	3	part	part	NOUN
iiclr-17866	107	4	iv	iv	NOUN
iiclr-17866	107	5	.	.	PROPN
iiclr-17866	107	6	41	41	NUM
iiclr-17866	107	7	.	.	PUNCT
iiclr-17866	108	1	see	see	VERB
iiclr-17866	108	2	infra	infra	NOUN
iiclr-17866	108	3	part	part	NOUN
iiclr-17866	108	4	v.	v.	ADP
iiclr-17866	108	5	42	42	NUM
iiclr-17866	108	6	.	.	PUNCT
iiclr-17866	109	1	j.	j.	PROPN
iiclr-17866	109	2	econ	econ	PROPN
iiclr-17866	109	3	.	.	PUNCT
iiclr-17866	110	1	comm	comm	NOUN
iiclr-17866	110	2	.	.	PUNCT
iiclr-17866	111	1	,	,	PUNCT
iiclr-17866	111	2	105th	105th	PROPN
iiclr-17866	111	3	cong	cong	PROPN
iiclr-17866	111	4	.	.	PUNCT
iiclr-17866	111	5	,	,	PUNCT
iiclr-17866	111	6	reforming	reform	VERB
iiclr-17866	111	7	the	the	DET
iiclr-17866	111	8	u.s	u.s	PROPN
iiclr-17866	111	9	.	.	PROPN
iiclr-17866	111	10	corporate	corporate	ADJ
iiclr-17866	111	11	tax	tax	NOUN
iiclr-17866	111	12	system	system	NOUN
iiclr-17866	111	13	to	to	PART
iiclr-17866	111	14	increase	increase	VERB
iiclr-17866	111	15	tax	tax	NOUN
iiclr-17866	111	16	competrrveness	competrrveness	NOUN
iiclr-17866	111	17	2	2	NUM
iiclr-17866	111	18	(	(	PUNCT
iiclr-17866	111	19	2005	2005	NUM
iiclr-17866	111	20	)	)	PUNCT
iiclr-17866	111	21	.	.	PUNCT
iiclr-17866	112	1	43	43	NUM
iiclr-17866	112	2	.	.	X
iiclr-17866	113	1	26	26	NUM
iiclr-17866	113	2	u.s.c	u.s.c	ADJ
iiclr-17866	113	3	.	.	PUNCT
iiclr-17866	114	1	§	§	PROPN
iiclr-17866	114	2	11	11	NUM
iiclr-17866	114	3	(	(	PUNCT
iiclr-17866	114	4	2010	2010	NUM
iiclr-17866	114	5	)	)	PUNCT
iiclr-17866	114	6	.	.	PUNCT
iiclr-17866	115	1	350	350	NUM
iiclr-17866	116	1	[	[	NOUN
iiclr-17866	116	2	vol	vol	NOUN
iiclr-17866	116	3	.	.	PUNCT
iiclr-17866	117	1	22:2	22:2	NUM
iiclr-17866	117	2	revisiting	revisit	VERB
iiclr-17866	117	3	the	the	DET
iiclr-17866	117	4	value	value	NOUN
iiclr-17866	117	5	added	add	VERB
iiclr-17866	117	6	tax	tax	NOUN
iiclr-17866	117	7	minus	minus	ADP
iiclr-17866	117	8	various	various	ADJ
iiclr-17866	117	9	tax	tax	NOUN
iiclr-17866	117	10	deductions	deduction	NOUN
iiclr-17866	117	11	.	.	PUNCT
iiclr-17866	118	1	44	44	NUM
iiclr-17866	118	2	a	a	DET
iiclr-17866	118	3	corporation	corporation	NOUN
iiclr-17866	118	4	can	can	AUX
iiclr-17866	118	5	limit	limit	VERB
iiclr-17866	118	6	its	its	PRON
iiclr-17866	118	7	tax	tax	NOUN
iiclr-17866	118	8	liability	liability	NOUN
iiclr-17866	118	9	by	by	ADP
iiclr-17866	118	10	subtracting	subtract	VERB
iiclr-17866	118	11	from	from	ADP
iiclr-17866	118	12	its	its	PRON
iiclr-17866	118	13	taxable	taxable	ADJ
iiclr-17866	118	14	income	income	NOUN
iiclr-17866	118	15	the	the	DET
iiclr-17866	118	16	corporation	corporation	NOUN
iiclr-17866	118	17	's	's	PART
iiclr-17866	118	18	net	net	ADJ
iiclr-17866	118	19	capital	capital	NOUN
iiclr-17866	118	20	loss4	loss4	PROPN
iiclr-17866	118	21	'	'	PUNCT
iiclr-17866	118	22	as	as	ADV
iiclr-17866	118	23	well	well	ADV
iiclr-17866	118	24	as	as	ADP
iiclr-17866	118	25	other	other	ADJ
iiclr-17866	118	26	deductions,46	deductions,46	NOUN
iiclr-17866	118	27	most	most	ADV
iiclr-17866	118	28	notably	notably	ADV
iiclr-17866	118	29	the	the	DET
iiclr-17866	118	30	business	business	NOUN
iiclr-17866	118	31	interest	interest	NOUN
iiclr-17866	118	32	deduction.47	deduction.47	PROPN
iiclr-17866	118	33	corporations	corporation	NOUN
iiclr-17866	118	34	can	can	AUX
iiclr-17866	118	35	also	also	ADV
iiclr-17866	118	36	reduce	reduce	VERB
iiclr-17866	118	37	their	their	PRON
iiclr-17866	118	38	tax	tax	NOUN
iiclr-17866	118	39	liability	liability	NOUN
iiclr-17866	118	40	through	through	ADP
iiclr-17866	118	41	various	various	ADJ
iiclr-17866	118	42	credits.48	credits.48	NOUN
iiclr-17866	118	43	the	the	DET
iiclr-17866	118	44	foreign	foreign	ADJ
iiclr-17866	118	45	tax	tax	NOUN
iiclr-17866	118	46	credit	credit	NOUN
iiclr-17866	118	47	is	be	AUX
iiclr-17866	118	48	the	the	DET
iiclr-17866	118	49	largest	large	ADJ
iiclr-17866	118	50	,	,	PUNCT
iiclr-17866	118	51	allowing	allow	VERB
iiclr-17866	118	52	corporations	corporation	NOUN
iiclr-17866	118	53	to	to	PART
iiclr-17866	118	54	deduct	deduct	VERB
iiclr-17866	118	55	"	"	PUNCT
iiclr-17866	118	56	the	the	DET
iiclr-17866	118	57	amount	amount	NOUN
iiclr-17866	118	58	of	of	ADP
iiclr-17866	118	59	any	any	DET
iiclr-17866	118	60	income	income	NOUN
iiclr-17866	118	61	,	,	PUNCT
iiclr-17866	118	62	war	war	NOUN
iiclr-17866	118	63	profits	profit	NOUN
iiclr-17866	118	64	,	,	PUNCT
iiclr-17866	118	65	and	and	CCONJ
iiclr-17866	118	66	excess	excess	ADJ
iiclr-17866	118	67	profits	profit	NOUN
iiclr-17866	118	68	taxes	taxis	NOUN
iiclr-17866	118	69	paid	pay	VERB
iiclr-17866	118	70	or	or	CCONJ
iiclr-17866	118	71	accrued	accrue	VERB
iiclr-17866	118	72	during	during	ADP
iiclr-17866	118	73	the	the	DET
iiclr-17866	118	74	taxable	taxable	ADJ
iiclr-17866	118	75	year	year	NOUN
iiclr-17866	118	76	to	to	ADP
iiclr-17866	118	77	any	any	DET
iiclr-17866	118	78	foreign	foreign	ADJ
iiclr-17866	118	79	country	country	NOUN
iiclr-17866	118	80	or	or	CCONJ
iiclr-17866	118	81	to	to	ADP
iiclr-17866	118	82	any	any	DET
iiclr-17866	118	83	possession	possession	NOUN
iiclr-17866	118	84	of	of	ADP
iiclr-17866	118	85	the	the	DET
iiclr-17866	118	86	united	united	PROPN
iiclr-17866	118	87	states	states	PROPN
iiclr-17866	118	88	.	.	PUNCT
iiclr-17866	119	1	''9	''9	PROPN
iiclr-17866	119	2	in	in	ADP
iiclr-17866	119	3	theory	theory	NOUN
iiclr-17866	119	4	,	,	PUNCT
iiclr-17866	119	5	corporate	corporate	ADJ
iiclr-17866	119	6	taxation	taxation	NOUN
iiclr-17866	119	7	in	in	ADP
iiclr-17866	119	8	the	the	DET
iiclr-17866	119	9	united	united	PROPN
iiclr-17866	119	10	states	states	PROPN
iiclr-17866	119	11	is	be	AUX
iiclr-17866	119	12	simple	simple	ADJ
iiclr-17866	119	13	:	:	PUNCT
iiclr-17866	119	14	a	a	DET
iiclr-17866	119	15	corporation	corporation	NOUN
iiclr-17866	119	16	pays	pay	VERB
iiclr-17866	119	17	a	a	DET
iiclr-17866	119	18	certain	certain	ADJ
iiclr-17866	119	19	percentage	percentage	NOUN
iiclr-17866	119	20	of	of	ADP
iiclr-17866	119	21	its	its	PRON
iiclr-17866	119	22	taxable	taxable	ADJ
iiclr-17866	119	23	income	income	NOUN
iiclr-17866	119	24	to	to	ADP
iiclr-17866	119	25	the	the	DET
iiclr-17866	119	26	government	government	NOUN
iiclr-17866	119	27	.	.	PUNCT
iiclr-17866	120	1	50	50	NUM
iiclr-17866	120	2	however	however	ADV
iiclr-17866	120	3	,	,	PUNCT
iiclr-17866	120	4	the	the	DET
iiclr-17866	120	5	use	use	NOUN
iiclr-17866	120	6	of	of	ADP
iiclr-17866	120	7	deductions	deduction	NOUN
iiclr-17866	120	8	and	and	CCONJ
iiclr-17866	120	9	creative	creative	ADJ
iiclr-17866	120	10	accounting	accounting	NOUN
iiclr-17866	120	11	methods	method	NOUN
iiclr-17866	120	12	complicates	complicate	VERB
iiclr-17866	120	13	this	this	DET
iiclr-17866	120	14	system	system	NOUN
iiclr-17866	120	15	and	and	CCONJ
iiclr-17866	120	16	allows	allow	VERB
iiclr-17866	120	17	u.s	u.s	PROPN
iiclr-17866	120	18	.	.	PROPN
iiclr-17866	120	19	companies	company	NOUN
iiclr-17866	120	20	to	to	PART
iiclr-17866	120	21	lower	lower	VERB
iiclr-17866	120	22	their	their	PRON
iiclr-17866	120	23	tax	tax	NOUN
iiclr-17866	120	24	liability	liability	NOUN
iiclr-17866	120	25	at	at	ADP
iiclr-17866	120	26	the	the	DET
iiclr-17866	120	27	expense	expense	NOUN
iiclr-17866	120	28	of	of	ADP
iiclr-17866	120	29	the	the	DET
iiclr-17866	120	30	american	american	ADJ
iiclr-17866	120	31	taxpayer	taxpayer	PROPN
iiclr-17866	120	32	.	.	PUNCT
iiclr-17866	120	33	"	"	PUNCT
iiclr-17866	121	1	b.	b.	PROPN
iiclr-17866	121	2	results	result	NOUN
iiclr-17866	121	3	of	of	ADP
iiclr-17866	121	4	the	the	DET
iiclr-17866	121	5	complex	complex	ADJ
iiclr-17866	121	6	corporate	corporate	ADJ
iiclr-17866	121	7	tax	tax	NOUN
iiclr-17866	121	8	code	code	NOUN
iiclr-17866	121	9	the	the	DET
iiclr-17866	121	10	united	united	PROPN
iiclr-17866	121	11	states	states	PROPN
iiclr-17866	121	12	tax	tax	NOUN
iiclr-17866	121	13	code	code	NOUN
iiclr-17866	121	14	is	be	AUX
iiclr-17866	121	15	"	"	PUNCT
iiclr-17866	121	16	a	a	DET
iiclr-17866	121	17	patchwork	patchwork	NOUN
iiclr-17866	121	18	of	of	ADP
iiclr-17866	121	19	overly	overly	ADV
iiclr-17866	121	20	complex	complex	ADJ
iiclr-17866	121	21	,	,	PUNCT
iiclr-17866	121	22	inefficient	inefficient	ADJ
iiclr-17866	121	23	,	,	PUNCT
iiclr-17866	121	24	and	and	CCONJ
iiclr-17866	121	25	unfair	unfair	ADJ
iiclr-17866	121	26	provisions	provision	NOUN
iiclr-17866	121	27	that	that	PRON
iiclr-17866	121	28	impose	impose	VERB
iiclr-17866	121	29	large	large	ADJ
iiclr-17866	121	30	costs	cost	NOUN
iiclr-17866	121	31	on	on	ADP
iiclr-17866	121	32	corporate	corporate	ADJ
iiclr-17866	121	33	business	business	NOUN
iiclr-17866	121	34	.	.	PUNCT
iiclr-17866	122	1	52	52	NUM
iiclr-17866	122	2	this	this	DET
iiclr-17866	122	3	complexity	complexity	NOUN
iiclr-17866	122	4	has	have	AUX
iiclr-17866	122	5	created	create	VERB
iiclr-17866	122	6	a	a	DET
iiclr-17866	122	7	corporate	corporate	ADJ
iiclr-17866	122	8	tax	tax	NOUN
iiclr-17866	122	9	system	system	NOUN
iiclr-17866	122	10	where	where	SCONJ
iiclr-17866	122	11	corporations	corporation	NOUN
iiclr-17866	122	12	make	make	VERB
iiclr-17866	122	13	"	"	PUNCT
iiclr-17866	122	14	business	business	NOUN
iiclr-17866	122	15	decisions	decision	NOUN
iiclr-17866	122	16	based	base	VERB
iiclr-17866	122	17	not	not	PART
iiclr-17866	122	18	on	on	ADP
iiclr-17866	122	19	what	what	PRON
iiclr-17866	122	20	[	[	X
iiclr-17866	122	21	is	be	AUX
iiclr-17866	122	22	]	]	X
iiclr-17866	122	23	good	good	ADJ
iiclr-17866	122	24	or	or	CCONJ
iiclr-17866	122	25	bad	bad	ADJ
iiclr-17866	122	26	for	for	ADP
iiclr-17866	122	27	their	their	PRON
iiclr-17866	122	28	employees	employee	NOUN
iiclr-17866	122	29	,	,	PUNCT
iiclr-17866	122	30	customers	customer	NOUN
iiclr-17866	122	31	,	,	PUNCT
iiclr-17866	122	32	and	and	CCONJ
iiclr-17866	122	33	shareholders	shareholder	NOUN
iiclr-17866	122	34	,	,	PUNCT
iiclr-17866	122	35	but	but	CCONJ
iiclr-17866	122	36	rather	rather	ADV
iiclr-17866	122	37	on	on	ADP
iiclr-17866	122	38	what	what	PRON
iiclr-17866	122	39	would	would	AUX
iiclr-17866	122	40	have	have	AUX
iiclr-17866	122	41	the	the	DET
iiclr-17866	122	42	best	good	ADJ
iiclr-17866	122	43	tax	tax	NOUN
iiclr-17866	122	44	implications	implication	NOUN
iiclr-17866	122	45	.	.	PUNCT
iiclr-17866	123	1	,	,	PUNCT
iiclr-17866	123	2	53	53	NUM
iiclr-17866	123	3	specifically	specifically	ADV
iiclr-17866	123	4	,	,	PUNCT
iiclr-17866	123	5	the	the	DET
iiclr-17866	123	6	u.s	u.s	PROPN
iiclr-17866	123	7	.	.	PROPN
iiclr-17866	123	8	corporate	corporate	ADJ
iiclr-17866	123	9	tax	tax	NOUN
iiclr-17866	123	10	system	system	NOUN
iiclr-17866	123	11	has	have	VERB
iiclr-17866	123	12	four	four	NUM
iiclr-17866	123	13	"	"	PUNCT
iiclr-17866	123	14	significant	significant	ADJ
iiclr-17866	123	15	flaws	flaw	NOUN
iiclr-17866	123	16	"	"	PUNCT
iiclr-17866	123	17	:	:	PUNCT
iiclr-17866	123	18	(	(	PUNCT
iiclr-17866	123	19	1	1	X
iiclr-17866	123	20	)	)	PUNCT
iiclr-17866	123	21	it	it	PRON
iiclr-17866	123	22	provides	provide	VERB
iiclr-17866	123	23	artificial	artificial	ADJ
iiclr-17866	123	24	tax	tax	NOUN
iiclr-17866	123	25	incentives	incentive	NOUN
iiclr-17866	123	26	for	for	SCONJ
iiclr-17866	123	27	firms	firm	NOUN
iiclr-17866	123	28	to	to	PART
iiclr-17866	123	29	locate	locate	VERB
iiclr-17866	123	30	real	real	ADJ
iiclr-17866	123	31	economic	economic	ADJ
iiclr-17866	123	32	activity	activity	NOUN
iiclr-17866	123	33	and	and	CCONJ
iiclr-17866	123	34	report	report	VERB
iiclr-17866	123	35	profits	profit	NOUN
iiclr-17866	123	36	in	in	ADP
iiclr-17866	123	37	low	low	ADJ
iiclr-17866	123	38	-	-	PUNCT
iiclr-17866	123	39	tax	tax	NOUN
iiclr-17866	123	40	countries	country	NOUN
iiclr-17866	123	41	;	;	PUNCT
iiclr-17866	123	42	(	(	PUNCT
iiclr-17866	123	43	2	2	X
iiclr-17866	123	44	)	)	PUNCT
iiclr-17866	123	45	it	it	PRON
iiclr-17866	123	46	places	place	VERB
iiclr-17866	123	47	u.s.-headquartered	u.s.-headquartere	VERB
iiclr-17866	123	48	firms	firm	NOUN
iiclr-17866	123	49	at	at	ADP
iiclr-17866	123	50	a	a	DET
iiclr-17866	123	51	competitive	competitive	ADJ
iiclr-17866	123	52	disadvantage	disadvantage	NOUN
iiclr-17866	123	53	;	;	PUNCT
iiclr-17866	123	54	(	(	PUNCT
iiclr-17866	123	55	3	3	X
iiclr-17866	123	56	)	)	PUNCT
iiclr-17866	123	57	it	it	PRON
iiclr-17866	123	58	is	be	AUX
iiclr-17866	123	59	unworkably	unworkably	ADV
iiclr-17866	123	60	complex	complex	ADJ
iiclr-17866	123	61	;	;	PUNCT
iiclr-17866	123	62	and	and	CCONJ
iiclr-17866	123	63	(	(	PUNCT
iiclr-17866	123	64	4	4	X
iiclr-17866	123	65	)	)	PUNCT
iiclr-17866	123	66	it	it	PRON
iiclr-17866	123	67	raises	raise	VERB
iiclr-17866	123	68	relatively	relatively	ADV
iiclr-17866	123	69	little	little	ADJ
iiclr-17866	123	70	revenue	revenue	NOUN
iiclr-17866	123	71	,	,	PUNCT
iiclr-17866	123	72	even	even	ADV
iiclr-17866	123	73	though	though	SCONJ
iiclr-17866	123	74	the	the	DET
iiclr-17866	123	75	u.s	u.s	PROPN
iiclr-17866	123	76	.	.	PROPN
iiclr-17866	123	77	corporate	corporate	ADJ
iiclr-17866	123	78	tax	tax	NOUN
iiclr-17866	123	79	rate	rate	NOUN
iiclr-17866	123	80	exceeds	exceed	VERB
iiclr-17866	123	81	that	that	SCONJ
iiclr-17866	123	82	in	in	ADP
iiclr-17866	123	83	most	most	ADJ
iiclr-17866	123	84	other	other	ADJ
iiclr-17866	123	85	advanced	advanced	ADJ
iiclr-17866	123	86	industrial	industrial	ADJ
iiclr-17866	123	87	countries.54	countries.54	NOUN
iiclr-17866	123	88	44	44	NUM
iiclr-17866	123	89	.	.	PUNCT
iiclr-17866	124	1	i	i	PRON
iiclr-17866	124	2	d.	d.	PROPN
iiclr-17866	124	3	§	§	PROPN
iiclr-17866	124	4	63	63	NUM
iiclr-17866	124	5	.	.	PUNCT
iiclr-17866	124	6	45	45	NUM
iiclr-17866	124	7	.	.	PUNCT
iiclr-17866	125	1	i	i	PRON
iiclr-17866	125	2	d.	d.	PROPN
iiclr-17866	125	3	§	§	PROPN
iiclr-17866	125	4	1211	1211	NUM
iiclr-17866	125	5	.	.	PUNCT
iiclr-17866	126	1	46	46	NUM
iiclr-17866	126	2	.	.	PUNCT
iiclr-17866	127	1	see	see	VERB
iiclr-17866	127	2	,	,	PUNCT
iiclr-17866	127	3	e.g.	e.g.	ADV
iiclr-17866	127	4	,	,	PUNCT
iiclr-17866	127	5	i	i	PROPN
iiclr-17866	127	6	d.	d.	PROPN
iiclr-17866	127	7	§	§	PROPN
iiclr-17866	127	8	§	§	PROPN
iiclr-17866	127	9	243	243	NUM
iiclr-17866	127	10	,	,	PUNCT
iiclr-17866	127	11	246	246	NUM
iiclr-17866	127	12	,	,	PUNCT
iiclr-17866	127	13	248	248	NUM
iiclr-17866	127	14	.	.	PUNCT
iiclr-17866	128	1	47	47	NUM
iiclr-17866	128	2	.	.	PUNCT
iiclr-17866	129	1	i	i	PRON
iiclr-17866	129	2	d.	d.	PROPN
iiclr-17866	129	3	§	§	PROPN
iiclr-17866	129	4	163	163	NUM
iiclr-17866	129	5	.	.	PUNCT
iiclr-17866	129	6	48	48	NUM
iiclr-17866	129	7	.	.	PUNCT
iiclr-17866	129	8	see	see	VERB
iiclr-17866	129	9	generally	generally	ADV
iiclr-17866	129	10	i	i	PRON
iiclr-17866	129	11	d.	d.	PROPN
iiclr-17866	129	12	§	§	PROPN
iiclr-17866	129	13	§	§	PROPN
iiclr-17866	129	14	21	21	NUM
iiclr-17866	129	15	-	-	SYM
iiclr-17866	129	16	54	54	NUM
iiclr-17866	129	17	.	.	PUNCT
iiclr-17866	130	1	49	49	NUM
iiclr-17866	130	2	.	.	PUNCT
iiclr-17866	131	1	i	i	PRON
iiclr-17866	131	2	d.	d.	PROPN
iiclr-17866	131	3	§	§	PROPN
iiclr-17866	131	4	901	901	NUM
iiclr-17866	131	5	.	.	PUNCT
iiclr-17866	131	6	50	50	NUM
iiclr-17866	131	7	.	.	PUNCT
iiclr-17866	131	8	seeid	seeid	NOUN
iiclr-17866	131	9	.	.	PUNCT
iiclr-17866	132	1	§	§	PROPN
iiclr-17866	132	2	§	§	PROPN
iiclr-17866	132	3	11	11	NUM
iiclr-17866	132	4	-	-	SYM
iiclr-17866	132	5	12	12	NUM
iiclr-17866	132	6	.	.	PUNCT
iiclr-17866	133	1	51	51	NUM
iiclr-17866	133	2	.	.	PUNCT
iiclr-17866	134	1	ezra	ezra	PROPN
iiclr-17866	134	2	klein	klein	PROPN
iiclr-17866	134	3	,	,	PUNCT
iiclr-17866	134	4	our	our	PRON
iiclr-17866	134	5	dumb	dumb	ADJ
iiclr-17866	134	6	corporate	corporate	ADJ
iiclr-17866	134	7	tax	tax	NOUN
iiclr-17866	134	8	system	system	NOUN
iiclr-17866	134	9	,	,	PUNCT
iiclr-17866	134	10	wash	wash	NOUN
iiclr-17866	134	11	.	.	PUNCT
iiclr-17866	135	1	post	post	NOUN
iiclr-17866	135	2	(	(	PUNCT
iiclr-17866	135	3	sept	sept	PROPN
iiclr-17866	135	4	.	.	PROPN
iiclr-17866	135	5	27	27	NUM
iiclr-17866	135	6	,	,	PUNCT
iiclr-17866	135	7	2010	2010	NUM
iiclr-17866	135	8	)	)	PUNCT
iiclr-17866	135	9	,	,	PUNCT
iiclr-17866	135	10	http://voices.washingtonpost.com/ezra-klein/2010/09/our-dumb-corporate	http://voices.washingtonpost.com/ezra-klein/2010/09/our-dumb-corporate	VERB
iiclr-17866	135	11	tax	tax	NOUN
iiclr-17866	135	12	system.html	system.html	NOUN
iiclr-17866	135	13	;	;	PUNCT
iiclr-17866	135	14	see	see	VERB
iiclr-17866	135	15	supra	supra	PROPN
iiclr-17866	135	16	notes	note	VERB
iiclr-17866	135	17	15	15	NUM
iiclr-17866	135	18	-	-	SYM
iiclr-17866	135	19	18	18	NUM
iiclr-17866	135	20	and	and	CCONJ
iiclr-17866	135	21	accompanying	accompany	VERB
iiclr-17866	135	22	text	text	NOUN
iiclr-17866	135	23	.	.	PUNCT
iiclr-17866	136	1	52	52	NUM
iiclr-17866	136	2	.	.	PUNCT
iiclr-17866	137	1	j.	j.	PROPN
iiclr-17866	137	2	econ	econ	PROPN
iiclr-17866	137	3	.	.	PUNCT
iiclr-17866	138	1	comm	comm	NOUN
iiclr-17866	138	2	.	.	PUNCT
iiclr-17866	139	1	,	,	PUNCT
iiclr-17866	139	2	supra	supra	PROPN
iiclr-17866	139	3	note	note	VERB
iiclr-17866	139	4	42	42	NUM
iiclr-17866	139	5	,	,	PUNCT
iiclr-17866	139	6	at	at	ADP
iiclr-17866	139	7	1	1	NUM
iiclr-17866	139	8	.	.	X
iiclr-17866	139	9	53	53	NUM
iiclr-17866	139	10	.	.	PUNCT
iiclr-17866	140	1	neal	neal	PROPN
iiclr-17866	140	2	boortz	boortz	PROPN
iiclr-17866	140	3	&	&	CCONJ
iiclr-17866	140	4	john	john	PROPN
iiclr-17866	140	5	linder	linder	PROPN
iiclr-17866	140	6	,	,	PUNCT
iiclr-17866	140	7	fairtax	fairtax	NOUN
iiclr-17866	140	8	:	:	PUNCT
iiclr-17866	140	9	the	the	DET
iiclr-17866	140	10	truth	truth	NOUN
iiclr-17866	140	11	,	,	PUNCT
iiclr-17866	140	12	at	at	ADP
iiclr-17866	140	13	x	x	X
iiclr-17866	140	14	(	(	PUNCT
iiclr-17866	140	15	2008	2008	NUM
iiclr-17866	140	16	)	)	PUNCT
iiclr-17866	140	17	.	.	PUNCT
iiclr-17866	141	1	54	54	NUM
iiclr-17866	141	2	.	.	PUNCT
iiclr-17866	141	3	kimberly	kimberly	PROPN
iiclr-17866	141	4	clausing	clausing	PROPN
iiclr-17866	141	5	,	,	PUNCT
iiclr-17866	141	6	international	international	ADJ
iiclr-17866	141	7	taxation	taxation	NOUN
iiclr-17866	141	8	:	:	PUNCT
iiclr-17866	141	9	what	what	PRON
iiclr-17866	141	10	are	be	AUX
iiclr-17866	141	11	the	the	DET
iiclr-17866	141	12	options	option	NOUN
iiclr-17866	141	13	for	for	ADP
iiclr-17866	141	14	reform	reform	NOUN
iiclr-17866	141	15	?	?	PUNCT
iiclr-17866	141	16	,	,	PUNCT
iiclr-17866	141	17	in	in	ADP
iiclr-17866	141	18	tax	tax	NOUN
iiclr-17866	141	19	policy	policy	NOUN
iiclr-17866	141	20	briefing	briefing	NOUN
iiclr-17866	141	21	book	book	NOUN
iiclr-17866	141	22	,	,	PUNCT
iiclr-17866	141	23	11	11	NUM
iiclr-17866	141	24	-	-	SYM
iiclr-17866	141	25	15	15	NUM
iiclr-17866	141	26	-	-	SYM
iiclr-17866	141	27	13	13	NUM
iiclr-17866	141	28	(	(	PUNCT
iiclr-17866	141	29	last	last	ADJ
iiclr-17866	141	30	updated	update	VERB
iiclr-17866	141	31	oct	oct	PROPN
iiclr-17866	141	32	.	.	PROPN
iiclr-17866	141	33	17	17	NUM
iiclr-17866	141	34	,	,	PUNCT
iiclr-17866	141	35	2007	2007	NUM
iiclr-17866	141	36	)	)	PUNCT
iiclr-17866	141	37	,	,	PUNCT
iiclr-17866	141	38	available	available	ADJ
iiclr-17866	141	39	at	at	ADP
iiclr-17866	141	40	2012	2012	NUM
iiclr-17866	141	41	]	]	PUNCT
iiclr-17866	141	42	ind	ind	NOUN
iiclr-17866	141	43	.	.	PUNCT
iiclr-17866	142	1	int'l	int'l	PROPN
iiclr-17866	142	2	&	&	CCONJ
iiclr-17866	142	3	comp	comp	PROPN
iiclr-17866	142	4	.	.	PUNCT
iiclr-17866	143	1	l.	l.	PROPN
iiclr-17866	143	2	rev	rev	PROPN
iiclr-17866	143	3	.	.	PUNCT
iiclr-17866	144	1	unless	unless	SCONJ
iiclr-17866	144	2	"	"	PUNCT
iiclr-17866	144	3	tax	tax	NOUN
iiclr-17866	144	4	reforms	reform	NOUN
iiclr-17866	144	5	are	be	AUX
iiclr-17866	144	6	enacted	enact	VERB
iiclr-17866	144	7	[	[	X
iiclr-17866	144	8	,	,	PUNCT
iiclr-17866	144	9	]	]	PUNCT
iiclr-17866	144	10	it	it	PRON
iiclr-17866	144	11	is	be	AUX
iiclr-17866	144	12	likely	likely	ADJ
iiclr-17866	144	13	that	that	SCONJ
iiclr-17866	144	14	u.s	u.s	PROPN
iiclr-17866	144	15	.	.	PROPN
iiclr-17866	144	16	tax	tax	NOUN
iiclr-17866	144	17	competitiveness	competitiveness	NOUN
iiclr-17866	144	18	will	will	AUX
iiclr-17866	144	19	continue	continue	VERB
iiclr-17866	144	20	to	to	PART
iiclr-17866	144	21	suffer	suffer	VERB
iiclr-17866	144	22	.	.	PUNCT
iiclr-17866	145	1	the	the	DET
iiclr-17866	145	2	results	result	NOUN
iiclr-17866	145	3	of	of	ADP
iiclr-17866	145	4	inaction	inaction	NOUN
iiclr-17866	145	5	are	be	AUX
iiclr-17866	145	6	undesirable	undesirable	ADJ
iiclr-17866	145	7	:	:	PUNCT
iiclr-17866	145	8	potential	potential	ADJ
iiclr-17866	145	9	loss	loss	NOUN
iiclr-17866	145	10	of	of	ADP
iiclr-17866	145	11	american	american	ADJ
iiclr-17866	145	12	jobs	job	NOUN
iiclr-17866	145	13	,	,	PUNCT
iiclr-17866	145	14	foreign	foreign	ADJ
iiclr-17866	145	15	outsourcing	outsourcing	NOUN
iiclr-17866	145	16	of	of	ADP
iiclr-17866	145	17	economic	economic	ADJ
iiclr-17866	145	18	content	content	NOUN
iiclr-17866	145	19	,	,	PUNCT
iiclr-17866	145	20	sale	sale	NOUN
iiclr-17866	145	21	of	of	ADP
iiclr-17866	145	22	u.s	u.s	PROPN
iiclr-17866	145	23	.	.	PROPN
iiclr-17866	145	24	companies	company	NOUN
iiclr-17866	145	25	to	to	ADP
iiclr-17866	145	26	foreign	foreign	ADJ
iiclr-17866	145	27	multinational	multinational	ADJ
iiclr-17866	145	28	firms	firm	NOUN
iiclr-17866	145	29	,	,	PUNCT
iiclr-17866	145	30	and	and	CCONJ
iiclr-17866	145	31	general	general	ADJ
iiclr-17866	145	32	erosion	erosion	NOUN
iiclr-17866	145	33	of	of	ADP
iiclr-17866	145	34	the	the	DET
iiclr-17866	145	35	corporate	corporate	ADJ
iiclr-17866	145	36	tax	tax	NOUN
iiclr-17866	145	37	base	base	NOUN
iiclr-17866	145	38	.	.	PUNCT
iiclr-17866	146	1	,	,	PUNCT
iiclr-17866	146	2	55	55	NUM
iiclr-17866	146	3	1	1	NUM
iiclr-17866	146	4	.	.	PUNCT
iiclr-17866	146	5	incentives	incentive	NOUN
iiclr-17866	146	6	to	to	PART
iiclr-17866	146	7	locate	locate	VERB
iiclr-17866	146	8	economic	economic	ADJ
iiclr-17866	146	9	activity	activity	NOUN
iiclr-17866	146	10	and	and	CCONJ
iiclr-17866	146	11	report	report	VERB
iiclr-17866	146	12	profits	profit	NOUN
iiclr-17866	146	13	in	in	ADP
iiclr-17866	146	14	lowtax	lowtax	ADJ
iiclr-17866	146	15	countries	country	NOUN
iiclr-17866	146	16	the	the	DET
iiclr-17866	146	17	current	current	ADJ
iiclr-17866	146	18	u.s	u.s	PROPN
iiclr-17866	146	19	.	.	PROPN
iiclr-17866	146	20	corporate	corporate	ADJ
iiclr-17866	146	21	tax	tax	NOUN
iiclr-17866	146	22	system	system	NOUN
iiclr-17866	146	23	provides	provide	VERB
iiclr-17866	146	24	artificial	artificial	ADJ
iiclr-17866	146	25	incentives	incentive	NOUN
iiclr-17866	146	26	for	for	SCONJ
iiclr-17866	146	27	corporations	corporation	NOUN
iiclr-17866	146	28	to	to	PART
iiclr-17866	146	29	relocate	relocate	VERB
iiclr-17866	146	30	real	real	ADJ
iiclr-17866	146	31	economic	economic	ADJ
iiclr-17866	146	32	activity	activity	NOUN
iiclr-17866	146	33	to	to	ADP
iiclr-17866	146	34	other	other	ADJ
iiclr-17866	146	35	countries.56	countries.56	NOUN
iiclr-17866	146	36	since	since	SCONJ
iiclr-17866	146	37	2000	2000	NUM
iiclr-17866	146	38	over	over	ADP
iiclr-17866	146	39	two	two	NUM
iiclr-17866	146	40	million	million	NUM
iiclr-17866	146	41	manufacturing	manufacturing	NOUN
iiclr-17866	146	42	jobs	job	NOUN
iiclr-17866	146	43	have	have	AUX
iiclr-17866	146	44	been	be	AUX
iiclr-17866	146	45	outsourced	outsource	VERB
iiclr-17866	146	46	from	from	ADP
iiclr-17866	146	47	the	the	DET
iiclr-17866	146	48	united	united	ADJ
iiclr-17866	146	49	states,57	states,57	PROPN
iiclr-17866	146	50	and	and	CCONJ
iiclr-17866	146	51	the	the	DET
iiclr-17866	146	52	next	next	ADJ
iiclr-17866	146	53	wave	wave	NOUN
iiclr-17866	146	54	of	of	ADP
iiclr-17866	146	55	outsourcing	outsourcing	NOUN
iiclr-17866	146	56	is	be	AUX
iiclr-17866	146	57	expected	expect	VERB
iiclr-17866	146	58	to	to	PART
iiclr-17866	146	59	come	come	VERB
iiclr-17866	146	60	from	from	ADP
iiclr-17866	146	61	the	the	DET
iiclr-17866	146	62	whitecollar	whitecollar	ADJ
iiclr-17866	146	63	sector.58	sector.58	PROPN
iiclr-17866	146	64	boston	boston	PROPN
iiclr-17866	146	65	-	-	PUNCT
iiclr-17866	146	66	based	base	VERB
iiclr-17866	146	67	consulting	consulting	NOUN
iiclr-17866	146	68	firm	firm	NOUN
iiclr-17866	146	69	forrester	forrester	PROPN
iiclr-17866	146	70	estimates	estimate	VERB
iiclr-17866	146	71	that	that	SCONJ
iiclr-17866	146	72	about	about	ADV
iiclr-17866	146	73	twelve	twelve	NUM
iiclr-17866	146	74	thousand	thousand	NUM
iiclr-17866	146	75	to	to	PART
iiclr-17866	146	76	fifteen	fifteen	NUM
iiclr-17866	146	77	thousand	thousand	NUM
iiclr-17866	146	78	service	service	NOUN
iiclr-17866	146	79	jobs	job	NOUN
iiclr-17866	146	80	per	per	ADP
iiclr-17866	146	81	month	month	NOUN
iiclr-17866	146	82	have	have	AUX
iiclr-17866	146	83	been	be	AUX
iiclr-17866	146	84	outsourced	outsource	VERB
iiclr-17866	146	85	since	since	SCONJ
iiclr-17866	146	86	2000,59	2000,59	PROPN
iiclr-17866	146	87	and	and	CCONJ
iiclr-17866	146	88	the	the	DET
iiclr-17866	146	89	mckinsey	mckinsey	PROPN
iiclr-17866	146	90	global	global	PROPN
iiclr-17866	146	91	institute	institute	PROPN
iiclr-17866	146	92	predicts	predict	VERB
iiclr-17866	146	93	a	a	DET
iiclr-17866	146	94	30	30	NUM
iiclr-17866	146	95	percent	percent	NOUN
iiclr-17866	146	96	to	to	ADP
iiclr-17866	146	97	40	40	NUM
iiclr-17866	146	98	percent	percent	NOUN
iiclr-17866	146	99	increase	increase	NOUN
iiclr-17866	146	100	over	over	ADP
iiclr-17866	146	101	the	the	DET
iiclr-17866	146	102	next	next	ADJ
iiclr-17866	146	103	five	five	NUM
iiclr-17866	146	104	years.60	years.60	PROPN
iiclr-17866	146	105	forrester	forrester	PROPN
iiclr-17866	146	106	further	far	ADV
iiclr-17866	146	107	predicts	predict	VERB
iiclr-17866	146	108	that	that	SCONJ
iiclr-17866	146	109	"	"	PUNCT
iiclr-17866	146	110	roughly	roughly	ADV
iiclr-17866	146	111	3.3	3.3	NUM
iiclr-17866	146	112	million	million	NUM
iiclr-17866	146	113	service	service	NOUN
iiclr-17866	146	114	jobs	job	NOUN
iiclr-17866	146	115	will	will	AUX
iiclr-17866	146	116	have	have	AUX
iiclr-17866	146	117	moved	move	VERB
iiclr-17866	146	118	offshore	offshore	ADV
iiclr-17866	146	119	"	"	PUNCT
iiclr-17866	146	120	by	by	ADP
iiclr-17866	146	121	2015.61	2015.61	NUM
iiclr-17866	146	122	combined	combine	VERB
iiclr-17866	146	123	with	with	ADP
iiclr-17866	146	124	the	the	DET
iiclr-17866	146	125	recent	recent	ADJ
iiclr-17866	146	126	economic	economic	ADJ
iiclr-17866	146	127	crisis	crisis	NOUN
iiclr-17866	146	128	,	,	PUNCT
iiclr-17866	146	129	this	this	DET
iiclr-17866	146	130	outsourcing	outsourcing	NOUN
iiclr-17866	146	131	led	lead	VERB
iiclr-17866	146	132	to	to	ADP
iiclr-17866	146	133	an	an	DET
iiclr-17866	146	134	8.5	8.5	NUM
iiclr-17866	146	135	percent	percent	NOUN
iiclr-17866	146	136	unemployment	unemployment	NOUN
iiclr-17866	146	137	rate	rate	NOUN
iiclr-17866	146	138	in	in	ADP
iiclr-17866	146	139	the	the	DET
iiclr-17866	146	140	united	united	PROPN
iiclr-17866	146	141	states	states	PROPN
iiclr-17866	146	142	as	as	ADP
iiclr-17866	146	143	of	of	ADP
iiclr-17866	146	144	january	january	PROPN
iiclr-17866	146	145	2012.62	2012.62	NUM
iiclr-17866	146	146	this	this	DET
iiclr-17866	146	147	figure	figure	NOUN
iiclr-17866	146	148	must	must	AUX
iiclr-17866	146	149	be	be	AUX
iiclr-17866	146	150	lowered	lower	VERB
iiclr-17866	146	151	in	in	ADP
iiclr-17866	146	152	order	order	NOUN
iiclr-17866	146	153	to	to	PART
iiclr-17866	146	154	restore	restore	VERB
iiclr-17866	146	155	the	the	DET
iiclr-17866	146	156	u.s	u.s	PROPN
iiclr-17866	146	157	.	.	PROPN
iiclr-17866	146	158	economy	economy	NOUN
iiclr-17866	146	159	and	and	CCONJ
iiclr-17866	146	160	reduce	reduce	VERB
iiclr-17866	146	161	the	the	DET
iiclr-17866	146	162	country	country	NOUN
iiclr-17866	146	163	's	's	PART
iiclr-17866	146	164	national	national	ADJ
iiclr-17866	146	165	debt.63	debt.63	PRON
iiclr-17866	146	166	however	however	ADV
iiclr-17866	146	167	,	,	PUNCT
iiclr-17866	146	168	under	under	ADP
iiclr-17866	146	169	the	the	DET
iiclr-17866	146	170	current	current	ADJ
iiclr-17866	146	171	tax	tax	NOUN
iiclr-17866	146	172	framework	framework	NOUN
iiclr-17866	146	173	,	,	PUNCT
iiclr-17866	146	174	the	the	DET
iiclr-17866	146	175	unemployment	unemployment	NOUN
iiclr-17866	146	176	rate	rate	NOUN
iiclr-17866	146	177	is	be	AUX
iiclr-17866	146	178	expected	expect	VERB
iiclr-17866	146	179	to	to	PART
iiclr-17866	146	180	stay	stay	VERB
iiclr-17866	146	181	above	above	ADP
iiclr-17866	146	182	6	6	NUM
iiclr-17866	146	183	percent	percent	NOUN
iiclr-17866	146	184	until	until	ADP
iiclr-17866	146	185	2015	2015	NUM
iiclr-17866	146	186	.	.	PUNCT
iiclr-17866	147	1	64	64	NUM
iiclr-17866	147	2	the	the	DET
iiclr-17866	147	3	complex	complex	ADJ
iiclr-17866	147	4	corporate	corporate	ADJ
iiclr-17866	147	5	tax	tax	NOUN
iiclr-17866	147	6	system	system	NOUN
iiclr-17866	147	7	employed	employ	VERB
iiclr-17866	147	8	in	in	ADP
iiclr-17866	147	9	the	the	DET
iiclr-17866	147	10	united	united	PROPN
iiclr-17866	147	11	states	states	PROPN
iiclr-17866	147	12	also	also	ADV
iiclr-17866	147	13	encourages	encourage	VERB
iiclr-17866	147	14	companies	company	NOUN
iiclr-17866	147	15	to	to	PART
iiclr-17866	147	16	shift	shift	VERB
iiclr-17866	147	17	profits	profit	NOUN
iiclr-17866	147	18	to	to	ADP
iiclr-17866	147	19	countries	country	NOUN
iiclr-17866	147	20	with	with	ADP
iiclr-17866	147	21	lower	low	ADJ
iiclr-17866	147	22	corporate	corporate	ADJ
iiclr-17866	147	23	tax	tax	NOUN
iiclr-17866	147	24	rates.65	rates.65	NOUN
iiclr-17866	147	25	for	for	ADP
iiclr-17866	147	26	example	example	NOUN
iiclr-17866	147	27	,	,	PUNCT
iiclr-17866	147	28	in	in	ADP
iiclr-17866	147	29	october	october	PROPN
iiclr-17866	147	30	2010	2010	NUM
iiclr-17866	147	31	it	it	PRON
iiclr-17866	147	32	came	come	VERB
iiclr-17866	147	33	to	to	ADP
iiclr-17866	147	34	light	light	NOUN
iiclr-17866	147	35	that	that	SCONJ
iiclr-17866	147	36	google	google	PROPN
iiclr-17866	147	37	inc	inc	PROPN
iiclr-17866	147	38	.	.	PROPN
iiclr-17866	147	39	lowered	lower	VERB
iiclr-17866	147	40	its	its	PRON
iiclr-17866	147	41	tax	tax	NOUN
iiclr-17866	147	42	liability	liability	NOUN
iiclr-17866	147	43	by	by	ADP
iiclr-17866	147	44	$	$	SYM
iiclr-17866	147	45	3.1	3.1	NUM
iiclr-17866	147	46	billion	billion	NUM
iiclr-17866	147	47	over	over	ADP
iiclr-17866	147	48	the	the	DET
iiclr-17866	147	49	three	three	NUM
iiclr-17866	147	50	previous	previous	ADJ
iiclr-17866	147	51	years	year	NOUN
iiclr-17866	147	52	by	by	ADP
iiclr-17866	147	53	shifting	shift	VERB
iiclr-17866	147	54	overseas	overseas	ADV
iiclr-17866	147	55	66profits	66profit	NOUN
iiclr-17866	147	56	to	to	ADP
iiclr-17866	147	57	bermuda	bermuda	PROPN
iiclr-17866	147	58	through	through	ADP
iiclr-17866	147	59	ireland	ireland	PROPN
iiclr-17866	147	60	and	and	CCONJ
iiclr-17866	147	61	the	the	DET
iiclr-17866	147	62	netherlands	netherlands	PROPN
iiclr-17866	147	63	.	.	PUNCT
iiclr-17866	148	1	by	by	ADP
iiclr-17866	148	2	employing	employ	VERB
iiclr-17866	148	3	http://www.taxpolicycenter.org/briefing-book/key-elements/intemational/reform.cfin	http://www.taxpolicycenter.org/briefing-book/key-elements/intemational/reform.cfin	PROPN
iiclr-17866	148	4	(	(	PUNCT
iiclr-17866	148	5	numeration	numeration	NOUN
iiclr-17866	148	6	added	add	VERB
iiclr-17866	148	7	)	)	PUNCT
iiclr-17866	148	8	.	.	PUNCT
iiclr-17866	149	1	55	55	NUM
iiclr-17866	149	2	.	.	PUNCT
iiclr-17866	150	1	j.	j.	PROPN
iiclr-17866	150	2	econ	econ	PROPN
iiclr-17866	150	3	.	.	PUNCT
iiclr-17866	151	1	comm	comm	NOUN
iiclr-17866	151	2	.	.	PUNCT
iiclr-17866	152	1	,	,	PUNCT
iiclr-17866	152	2	supra	supra	PROPN
iiclr-17866	152	3	note	note	VERB
iiclr-17866	152	4	42	42	NUM
iiclr-17866	152	5	,	,	PUNCT
iiclr-17866	152	6	at	at	ADP
iiclr-17866	152	7	1	1	NUM
iiclr-17866	152	8	.	.	PUNCT
iiclr-17866	152	9	56	56	NUM
iiclr-17866	152	10	.	.	PUNCT
iiclr-17866	153	1	i	i	PRON
iiclr-17866	153	2	d.	d.	PROPN
iiclr-17866	153	3	57	57	NUM
iiclr-17866	153	4	.	.	PUNCT
iiclr-17866	154	1	liza	liza	PROPN
iiclr-17866	154	2	porteus	porteus	PROPN
iiclr-17866	154	3	,	,	PUNCT
iiclr-17866	154	4	states	state	NOUN
iiclr-17866	154	5	tackle	tackle	VERB
iiclr-17866	154	6	outsourcing	outsourcing	NOUN
iiclr-17866	154	7	,	,	PUNCT
iiclr-17866	154	8	foxnews.com	foxnews.com	X
iiclr-17866	154	9	(	(	PUNCT
iiclr-17866	154	10	apr	apr	PROPN
iiclr-17866	154	11	.	.	PROPN
iiclr-17866	154	12	19	19	NUM
iiclr-17866	154	13	,	,	PUNCT
iiclr-17866	154	14	2004	2004	NUM
iiclr-17866	154	15	)	)	PUNCT
iiclr-17866	154	16	,	,	PUNCT
iiclr-17866	154	17	http://www.foxnews.com/story/0,2933,117432,00.html	http://www.foxnews.com/story/0,2933,117432,00.html	PROPN
iiclr-17866	154	18	.	.	PUNCT
iiclr-17866	155	1	58	58	NUM
iiclr-17866	155	2	.	.	PUNCT
iiclr-17866	156	1	i	i	PRON
iiclr-17866	156	2	d.	d.	PROPN
iiclr-17866	156	3	59	59	NUM
iiclr-17866	156	4	.	.	PUNCT
iiclr-17866	157	1	sharon	sharon	PROPN
iiclr-17866	157	2	otterman	otterman	PROPN
iiclr-17866	157	3	,	,	PUNCT
iiclr-17866	157	4	trade	trade	NOUN
iiclr-17866	157	5	:	:	PUNCT
iiclr-17866	157	6	outsourcing	outsourcing	NOUN
iiclr-17866	157	7	jobs	job	NOUN
iiclr-17866	157	8	,	,	PUNCT
iiclr-17866	157	9	council	council	NOUN
iiclr-17866	157	10	on	on	ADP
iiclr-17866	157	11	foreign	foreign	ADJ
iiclr-17866	157	12	rel	rel	NOUN
iiclr-17866	157	13	.	.	PUNCT
iiclr-17866	158	1	(	(	PUNCT
iiclr-17866	158	2	feb	feb	PROPN
iiclr-17866	158	3	.	.	PROPN
iiclr-17866	158	4	20	20	NUM
iiclr-17866	158	5	,	,	PUNCT
iiclr-17866	158	6	2004	2004	NUM
iiclr-17866	158	7	)	)	PUNCT
iiclr-17866	158	8	,	,	PUNCT
iiclr-17866	158	9	http://www.cfr.org/publication/7749/trade.html#p6	http://www.cfr.org/publication/7749/trade.html#p6	PROPN
iiclr-17866	158	10	.	.	PROPN
iiclr-17866	158	11	60	60	NUM
iiclr-17866	158	12	.	.	PUNCT
iiclr-17866	159	1	i	i	PRON
iiclr-17866	159	2	d.	d.	PROPN
iiclr-17866	159	3	61	61	NUM
iiclr-17866	159	4	.	.	PUNCT
iiclr-17866	160	1	i	i	PRON
iiclr-17866	160	2	d.	d.	PROPN
iiclr-17866	160	3	62	62	NUM
iiclr-17866	160	4	.	.	PUNCT
iiclr-17866	161	1	news	news	NOUN
iiclr-17866	161	2	release	release	PROPN
iiclr-17866	161	3	,	,	PUNCT
iiclr-17866	161	4	bureau	bureau	NOUN
iiclr-17866	161	5	of	of	ADP
iiclr-17866	161	6	labor	labor	PROPN
iiclr-17866	161	7	statistics	statistic	NOUN
iiclr-17866	161	8	,	,	PUNCT
iiclr-17866	161	9	u.s	u.s	PROPN
iiclr-17866	161	10	.	.	PROPN
iiclr-17866	161	11	dep't	dep't	NOUN
iiclr-17866	161	12	of	of	ADP
iiclr-17866	161	13	labor	labor	NOUN
iiclr-17866	161	14	,	,	PUNCT
iiclr-17866	161	15	employment	employment	NOUN
iiclr-17866	161	16	situation	situation	NOUN
iiclr-17866	161	17	summary	summary	NOUN
iiclr-17866	161	18	(	(	PUNCT
iiclr-17866	161	19	jan	jan	PROPN
iiclr-17866	161	20	.	.	PROPN
iiclr-17866	161	21	6,2012	6,2012	NOUN
iiclr-17866	161	22	)	)	PUNCT
iiclr-17866	161	23	.	.	PUNCT
iiclr-17866	162	1	63	63	NUM
iiclr-17866	162	2	.	.	PUNCT
iiclr-17866	163	1	see	see	VERB
iiclr-17866	163	2	sewell	sewell	PROPN
iiclr-17866	163	3	chan	chan	PROPN
iiclr-17866	163	4	,	,	PUNCT
iiclr-17866	163	5	obama	obama	PROPN
iiclr-17866	163	6	advisers	adviser	NOUN
iiclr-17866	163	7	predict	predict	VERB
iiclr-17866	163	8	unemployment	unemployment	NOUN
iiclr-17866	163	9	of	of	ADP
iiclr-17866	163	10	8.2	8.2	NUM
iiclr-17866	163	11	%	%	NOUN
iiclr-17866	163	12	by	by	ADP
iiclr-17866	163	13	2012	2012	NUM
iiclr-17866	163	14	,	,	PUNCT
iiclr-17866	163	15	n.y	n.y	PROPN
iiclr-17866	163	16	.	.	PROPN
iiclr-17866	163	17	times	times	PROPN
iiclr-17866	163	18	,	,	PUNCT
iiclr-17866	163	19	feb	feb	PROPN
iiclr-17866	163	20	.	.	PROPN
iiclr-17866	163	21	11	11	NUM
iiclr-17866	163	22	,	,	PUNCT
iiclr-17866	163	23	2010	2010	NUM
iiclr-17866	163	24	,	,	PUNCT
iiclr-17866	163	25	at	at	ADP
iiclr-17866	163	26	b3	b3	PROPN
iiclr-17866	163	27	,	,	PUNCT
iiclr-17866	163	28	available	available	ADJ
iiclr-17866	163	29	at	at	ADP
iiclr-17866	163	30	http://www.nytimes.com/2010/	http://www.nytimes.com/2010/	NOUN
iiclr-17866	163	31	02/12/	02/12/	CCONJ
iiclr-17866	163	32	business	business	NOUN
iiclr-17866	163	33	/	/	SYM
iiclr-17866	163	34	economy/12usecon.html	economy/12usecon.html	PROPN
iiclr-17866	163	35	.	.	PUNCT
iiclr-17866	164	1	64	64	NUM
iiclr-17866	164	2	.	.	PUNCT
iiclr-17866	165	1	i	i	PRON
iiclr-17866	165	2	d.	d.	PROPN
iiclr-17866	165	3	65	65	NUM
iiclr-17866	165	4	.	.	PUNCT
iiclr-17866	165	5	see	see	VERB
iiclr-17866	165	6	clausing	clausing	NOUN
iiclr-17866	165	7	,	,	PUNCT
iiclr-17866	165	8	supra	supra	PROPN
iiclr-17866	165	9	note	note	NOUN
iiclr-17866	165	10	54	54	NUM
iiclr-17866	165	11	.	.	PUNCT
iiclr-17866	166	1	66	66	NUM
iiclr-17866	166	2	.	.	PUNCT
iiclr-17866	167	1	drucker	drucker	PROPN
iiclr-17866	167	2	,	,	PUNCT
iiclr-17866	167	3	supra	supra	PROPN
iiclr-17866	167	4	note	note	NOUN
iiclr-17866	167	5	9	9	NUM
iiclr-17866	167	6	.	.	PUNCT
iiclr-17866	168	1	[	[	X
iiclr-17866	168	2	vol	vol	NOUN
iiclr-17866	168	3	.	.	PUNCT
iiclr-17866	169	1	22:2	22:2	NUM
iiclr-17866	169	2	revisiting	revisit	VERB
iiclr-17866	169	3	the	the	DET
iiclr-17866	169	4	value	value	NOUN
iiclr-17866	169	5	added	add	VERB
iiclr-17866	169	6	tax	tax	NOUN
iiclr-17866	169	7	creative	creative	ADJ
iiclr-17866	169	8	accounting	accounting	NOUN
iiclr-17866	169	9	techniques	technique	NOUN
iiclr-17866	169	10	,	,	PUNCT
iiclr-17866	169	11	google	google	PROPN
iiclr-17866	169	12	achieved	achieve	VERB
iiclr-17866	169	13	an	an	DET
iiclr-17866	169	14	effective	effective	ADJ
iiclr-17866	169	15	tax	tax	NOUN
iiclr-17866	169	16	rate	rate	NOUN
iiclr-17866	169	17	of	of	ADP
iiclr-17866	169	18	2.4	2.4	NUM
iiclr-17866	169	19	percent	percent	NOUN
iiclr-17866	169	20	in	in	ADP
iiclr-17866	169	21	2009	2009	NUM
iiclr-17866	169	22	,	,	PUNCT
iiclr-17866	169	23	while	while	SCONJ
iiclr-17866	169	24	the	the	DET
iiclr-17866	169	25	corporate	corporate	ADJ
iiclr-17866	169	26	tax	tax	NOUN
iiclr-17866	169	27	rates	rate	NOUN
iiclr-17866	169	28	of	of	ADP
iiclr-17866	169	29	the	the	DET
iiclr-17866	169	30	united	united	PROPN
iiclr-17866	169	31	states	states	PROPN
iiclr-17866	169	32	and	and	CCONJ
iiclr-17866	169	33	great	great	ADJ
iiclr-17866	169	34	britain	britain	PROPN
iiclr-17866	169	35	,	,	PUNCT
iiclr-17866	169	36	google	google	PROPN
iiclr-17866	169	37	's	's	PART
iiclr-17866	169	38	two	two	NUM
iiclr-17866	169	39	largest	large	ADJ
iiclr-17866	169	40	markets	market	NOUN
iiclr-17866	169	41	by	by	ADP
iiclr-17866	169	42	revenue	revenue	NOUN
iiclr-17866	169	43	,	,	PUNCT
iiclr-17866	169	44	were	be	AUX
iiclr-17866	169	45	35	35	NUM
iiclr-17866	169	46	percent	percent	NOUN
iiclr-17866	169	47	and	and	CCONJ
iiclr-17866	169	48	28	28	NUM
iiclr-17866	169	49	percent	percent	NOUN
iiclr-17866	169	50	,	,	PUNCT
iiclr-17866	169	51	respectively	respectively	ADV
iiclr-17866	169	52	.	.	PUNCT
iiclr-17866	170	1	67	67	NUM
iiclr-17866	171	1	"	"	PUNCT
iiclr-17866	171	2	'	'	PUNCT
iiclr-17866	171	3	it	it	PRON
iiclr-17866	171	4	's	be	AUX
iiclr-17866	171	5	remarkable	remarkable	ADJ
iiclr-17866	171	6	that	that	SCONJ
iiclr-17866	171	7	google	google	PROPN
iiclr-17866	171	8	's	's	PART
iiclr-17866	171	9	effective	effective	ADJ
iiclr-17866	171	10	rate	rate	NOUN
iiclr-17866	171	11	is	be	AUX
iiclr-17866	171	12	that	that	PRON
iiclr-17866	171	13	low	low	ADJ
iiclr-17866	171	14	,	,	PUNCT
iiclr-17866	171	15	'	'	PUNCT
iiclr-17866	171	16	said	say	VERB
iiclr-17866	171	17	martin	martin	PROPN
iiclr-17866	171	18	a.	a.	PROPN
iiclr-17866	171	19	sullivan	sullivan	PROPN
iiclr-17866	171	20	,	,	PUNCT
iiclr-17866	171	21	a	a	DET
iiclr-17866	171	22	tax	tax	NOUN
iiclr-17866	171	23	economist	economist	NOUN
iiclr-17866	171	24	and	and	CCONJ
iiclr-17866	171	25	former	former	ADJ
iiclr-17866	171	26	employee	employee	NOUN
iiclr-17866	171	27	of	of	ADP
iiclr-17866	171	28	the	the	DET
iiclr-17866	171	29	u.s	u.s	PROPN
iiclr-17866	171	30	.	.	PROPN
iiclr-17866	171	31	treasury	treasury	PROPN
iiclr-17866	171	32	department	department	PROPN
iiclr-17866	171	33	.	.	PUNCT
iiclr-17866	172	1	'	'	PUNCT
iiclr-17866	172	2	we	we	PRON
iiclr-17866	172	3	know	know	VERB
iiclr-17866	172	4	this	this	DET
iiclr-17866	172	5	company	company	NOUN
iiclr-17866	172	6	operates	operate	VERB
iiclr-17866	172	7	throughout	throughout	ADP
iiclr-17866	172	8	the	the	DET
iiclr-17866	172	9	world	world	NOUN
iiclr-17866	172	10	mostly	mostly	ADV
iiclr-17866	172	11	in	in	ADP
iiclr-17866	172	12	high	high	ADJ
iiclr-17866	172	13	-	-	PUNCT
iiclr-17866	172	14	tax	tax	NOUN
iiclr-17866	172	15	countries	country	NOUN
iiclr-17866	172	16	where	where	SCONJ
iiclr-17866	172	17	the	the	DET
iiclr-17866	172	18	average	average	ADJ
iiclr-17866	172	19	corporate	corporate	ADJ
iiclr-17866	172	20	rate	rate	NOUN
iiclr-17866	172	21	is	be	AUX
iiclr-17866	172	22	well	well	ADV
iiclr-17866	172	23	over	over	ADP
iiclr-17866	172	24	20	20	NUM
iiclr-17866	172	25	percent	percent	NOUN
iiclr-17866	172	26	.	.	PUNCT
iiclr-17866	173	1	"	"	PUNCT
iiclr-17866	173	2	'	'	PUNCT
iiclr-17866	173	3	68	68	NUM
iiclr-17866	173	4	google	google	NOUN
iiclr-17866	173	5	achieved	achieve	VERB
iiclr-17866	173	6	its	its	PRON
iiclr-17866	173	7	reduced	reduce	VERB
iiclr-17866	173	8	tax	tax	NOUN
iiclr-17866	173	9	liabilities	liability	NOUN
iiclr-17866	173	10	primarily	primarily	ADV
iiclr-17866	173	11	through	through	ADP
iiclr-17866	173	12	two	two	NUM
iiclr-17866	173	13	creative	creative	ADJ
iiclr-17866	173	14	accounting	accounting	NOUN
iiclr-17866	173	15	techniques	technique	NOUN
iiclr-17866	173	16	,	,	PUNCT
iiclr-17866	173	17	known	know	VERB
iiclr-17866	173	18	as	as	ADP
iiclr-17866	173	19	the	the	DET
iiclr-17866	173	20	"	"	PUNCT
iiclr-17866	173	21	double	double	ADJ
iiclr-17866	173	22	irish	irish	NOUN
iiclr-17866	173	23	"	"	PUNCT
iiclr-17866	173	24	and	and	CCONJ
iiclr-17866	173	25	the	the	DET
iiclr-17866	173	26	"	"	PUNCT
iiclr-17866	173	27	dutch	dutch	ADJ
iiclr-17866	173	28	sandwich	sandwich	NOUN
iiclr-17866	173	29	.	.	PUNCT
iiclr-17866	174	1	,	,	PUNCT
iiclr-17866	174	2	69	69	NUM
iiclr-17866	174	3	the	the	DET
iiclr-17866	174	4	double	double	ADJ
iiclr-17866	174	5	irish	irish	ADJ
iiclr-17866	174	6	structure	structure	NOUN
iiclr-17866	174	7	calls	call	VERB
iiclr-17866	174	8	for	for	SCONJ
iiclr-17866	174	9	a	a	DET
iiclr-17866	174	10	u.s	u.s	PROPN
iiclr-17866	174	11	.	.	PROPN
iiclr-17866	174	12	corporation	corporation	NOUN
iiclr-17866	174	13	to	to	PART
iiclr-17866	174	14	establish	establish	VERB
iiclr-17866	174	15	two	two	NUM
iiclr-17866	174	16	subsidiaries	subsidiary	NOUN
iiclr-17866	174	17	in	in	ADP
iiclr-17866	174	18	ireland	ireland	PROPN
iiclr-17866	174	19	(	(	PUNCT
iiclr-17866	174	20	"	"	PUNCT
iiclr-17866	174	21	sub	sub	VERB
iiclr-17866	174	22	-	-	ADJ
iiclr-17866	174	23	i	i	NOUN
iiclr-17866	174	24	"	"	PUNCT
iiclr-17866	174	25	and	and	CCONJ
iiclr-17866	174	26	"	"	PUNCT
iiclr-17866	174	27	sub-2").7	sub-2").7	PROPN
iiclr-17866	174	28	°	°	SCONJ
iiclr-17866	174	29	sub	sub	NOUN
iiclr-17866	174	30	-	-	ADJ
iiclr-17866	174	31	i	i	PRON
iiclr-17866	174	32	is	be	AUX
iiclr-17866	174	33	established	establish	VERB
iiclr-17866	174	34	under	under	ADP
iiclr-17866	174	35	irish	irish	ADJ
iiclr-17866	174	36	law	law	NOUN
iiclr-17866	174	37	but	but	CCONJ
iiclr-17866	174	38	is	be	AUX
iiclr-17866	174	39	controlled	control	VERB
iiclr-17866	174	40	and	and	CCONJ
iiclr-17866	174	41	managed	manage	VERB
iiclr-17866	174	42	from	from	ADP
iiclr-17866	174	43	a	a	DET
iiclr-17866	174	44	low	low	ADJ
iiclr-17866	174	45	-	-	PUNCT
iiclr-17866	174	46	tax	tax	NOUN
iiclr-17866	174	47	nation	nation	NOUN
iiclr-17866	174	48	such	such	ADJ
iiclr-17866	174	49	as	as	ADP
iiclr-17866	174	50	bermuda.7	bermuda.7	PROPN
iiclr-17866	174	51	1	1	NUM
iiclr-17866	174	52	sub-2	sub-2	ADV
iiclr-17866	174	53	is	be	AUX
iiclr-17866	174	54	owned	own	VERB
iiclr-17866	174	55	by	by	ADP
iiclr-17866	174	56	sub	sub	NOUN
iiclr-17866	174	57	-	-	NOUN
iiclr-17866	174	58	i	i	PRON
iiclr-17866	174	59	and	and	CCONJ
iiclr-17866	174	60	is	be	AUX
iiclr-17866	174	61	controlled	control	VERB
iiclr-17866	174	62	from	from	ADP
iiclr-17866	174	63	ireland.72	ireland.72	NOUN
iiclr-17866	174	64	because	because	SCONJ
iiclr-17866	174	65	ireland	ireland	NOUN
iiclr-17866	174	66	determines	determine	VERB
iiclr-17866	174	67	tax	tax	NOUN
iiclr-17866	174	68	residency	residency	NOUN
iiclr-17866	174	69	from	from	ADP
iiclr-17866	174	70	the	the	DET
iiclr-17866	174	71	location	location	NOUN
iiclr-17866	174	72	of	of	ADP
iiclr-17866	174	73	a	a	DET
iiclr-17866	174	74	company	company	NOUN
iiclr-17866	174	75	's	's	PART
iiclr-17866	174	76	control	control	NOUN
iiclr-17866	174	77	activities	activity	NOUN
iiclr-17866	174	78	,	,	PUNCT
iiclr-17866	174	79	subi	subi	X
iiclr-17866	174	80	will	will	AUX
iiclr-17866	174	81	be	be	AUX
iiclr-17866	174	82	treated	treat	VERB
iiclr-17866	174	83	as	as	ADP
iiclr-17866	174	84	a	a	DET
iiclr-17866	174	85	bermuda	bermuda	NOUN
iiclr-17866	174	86	company	company	NOUN
iiclr-17866	174	87	under	under	ADP
iiclr-17866	174	88	irish	irish	ADJ
iiclr-17866	174	89	tax	tax	NOUN
iiclr-17866	174	90	law	law	NOUN
iiclr-17866	174	91	.	.	PUNCT
iiclr-17866	175	1	73	73	NUM
iiclr-17866	176	1	in	in	ADP
iiclr-17866	176	2	contrast	contrast	NOUN
iiclr-17866	176	3	,	,	PUNCT
iiclr-17866	176	4	the	the	DET
iiclr-17866	176	5	united	united	PROPN
iiclr-17866	176	6	states	states	PROPN
iiclr-17866	176	7	bases	base	VERB
iiclr-17866	176	8	tax	tax	NOUN
iiclr-17866	176	9	consequences	consequence	NOUN
iiclr-17866	176	10	on	on	ADP
iiclr-17866	176	11	a	a	DET
iiclr-17866	176	12	company	company	NOUN
iiclr-17866	176	13	's	's	PART
iiclr-17866	176	14	jurisdiction	jurisdiction	NOUN
iiclr-17866	176	15	of	of	ADP
iiclr-17866	176	16	incorporation.74	incorporation.74	PROPN
iiclr-17866	176	17	accordingly	accordingly	ADV
iiclr-17866	176	18	,	,	PUNCT
iiclr-17866	176	19	sub	sub	ADJ
iiclr-17866	176	20	-	-	ADJ
iiclr-17866	176	21	i	i	PRON
iiclr-17866	176	22	will	will	AUX
iiclr-17866	176	23	be	be	AUX
iiclr-17866	176	24	treated	treat	VERB
iiclr-17866	176	25	as	as	ADP
iiclr-17866	176	26	an	an	DET
iiclr-17866	176	27	irish	irish	ADJ
iiclr-17866	176	28	company	company	NOUN
iiclr-17866	176	29	under	under	ADP
iiclr-17866	176	30	u.s	u.s	PROPN
iiclr-17866	176	31	.	.	PROPN
iiclr-17866	176	32	tax	tax	NOUN
iiclr-17866	176	33	law	law	NOUN
iiclr-17866	176	34	,	,	PUNCT
iiclr-17866	176	35	despite	despite	SCONJ
iiclr-17866	176	36	having	have	VERB
iiclr-17866	176	37	its	its	PRON
iiclr-17866	176	38	control	control	NOUN
iiclr-17866	176	39	activities	activity	NOUN
iiclr-17866	176	40	in	in	ADP
iiclr-17866	176	41	bermuda.7	bermuda.7	NOUN
iiclr-17866	176	42	"	"	PUNCT
iiclr-17866	176	43	a	a	DET
iiclr-17866	176	44	hybrid	hybrid	ADJ
iiclr-17866	176	45	structure	structure	NOUN
iiclr-17866	176	46	is	be	AUX
iiclr-17866	176	47	created	create	VERB
iiclr-17866	176	48	by	by	ADP
iiclr-17866	176	49	sub-2	sub-2	PROPN
iiclr-17866	176	50	's	's	PART
iiclr-17866	176	51	election	election	NOUN
iiclr-17866	176	52	to	to	PART
iiclr-17866	176	53	become	become	VERB
iiclr-17866	176	54	a	a	DET
iiclr-17866	176	55	separate	separate	ADJ
iiclr-17866	176	56	entity	entity	NOUN
iiclr-17866	176	57	from	from	ADP
iiclr-17866	176	58	sub-1	sub-1	NUM
iiclr-17866	176	59	.76	.76	NUM
iiclr-17866	176	60	sub	sub	NOUN
iiclr-17866	176	61	-	-	PROPN
iiclr-17866	176	62	i	i	PRON
iiclr-17866	176	63	and	and	CCONJ
iiclr-17866	176	64	sub-2	sub-2	NUM
iiclr-17866	176	65	"	"	PUNCT
iiclr-17866	176	66	will	will	AUX
iiclr-17866	176	67	be	be	AUX
iiclr-17866	176	68	combined	combine	VERB
iiclr-17866	176	69	and	and	CCONJ
iiclr-17866	176	70	treated	treat	VERB
iiclr-17866	176	71	as	as	ADP
iiclr-17866	176	72	a	a	DET
iiclr-17866	176	73	single	single	ADJ
iiclr-17866	176	74	irish	irish	ADJ
iiclr-17866	176	75	corporation	corporation	NOUN
iiclr-17866	176	76	for	for	ADP
iiclr-17866	176	77	u.s	u.s	PROPN
iiclr-17866	176	78	.	.	PROPN
iiclr-17866	176	79	federal	federal	ADJ
iiclr-17866	176	80	tax	tax	NOUN
iiclr-17866	176	81	purposes	purpose	NOUN
iiclr-17866	176	82	,	,	PUNCT
iiclr-17866	176	83	but	but	CCONJ
iiclr-17866	176	84	will	will	AUX
iiclr-17866	176	85	continue	continue	VERB
iiclr-17866	176	86	to	to	PART
iiclr-17866	176	87	be	be	AUX
iiclr-17866	176	88	treated	treat	VERB
iiclr-17866	176	89	for	for	ADP
iiclr-17866	176	90	irish	irish	ADJ
iiclr-17866	176	91	tax	tax	NOUN
iiclr-17866	176	92	purposes	purpose	NOUN
iiclr-17866	176	93	as	as	ADP
iiclr-17866	176	94	two	two	NUM
iiclr-17866	176	95	distinct	distinct	ADJ
iiclr-17866	176	96	corporations	corporation	NOUN
iiclr-17866	176	97	-	-	PUNCT
iiclr-17866	176	98	a	a	DET
iiclr-17866	176	99	bermuda	bermuda	NOUN
iiclr-17866	176	100	resident	resident	NOUN
iiclr-17866	176	101	corporation	corporation	NOUN
iiclr-17866	176	102	and	and	CCONJ
iiclr-17866	176	103	its	its	PRON
iiclr-17866	176	104	irish	irish	ADJ
iiclr-17866	176	105	subsidiary	subsidiary	NOUN
iiclr-17866	176	106	.	.	PUNCT
iiclr-17866	177	1	"77	"77	VERB
iiclr-17866	177	2	to	to	PART
iiclr-17866	177	3	complete	complete	VERB
iiclr-17866	177	4	the	the	DET
iiclr-17866	177	5	double	double	ADJ
iiclr-17866	177	6	irish	irish	PROPN
iiclr-17866	177	7	,	,	PUNCT
iiclr-17866	177	8	sub-1	sub-1	PUNCT
iiclr-17866	177	9	"	"	PUNCT
iiclr-17866	177	10	will	will	AUX
iiclr-17866	177	11	enter	enter	VERB
iiclr-17866	177	12	into	into	ADP
iiclr-17866	177	13	a	a	DET
iiclr-17866	177	14	cost	cost	NOUN
iiclr-17866	177	15	sharing	sharing	NOUN
iiclr-17866	177	16	arrangement	arrangement	NOUN
iiclr-17866	177	17	with	with	ADP
iiclr-17866	177	18	its	its	PRON
iiclr-17866	177	19	u.s	u.s	PROPN
iiclr-17866	177	20	.	.	PROPN
iiclr-17866	177	21	parent	parent	NOUN
iiclr-17866	177	22	for	for	ADP
iiclr-17866	177	23	the	the	DET
iiclr-17866	177	24	codevelopment	codevelopment	NOUN
iiclr-17866	177	25	of	of	ADP
iiclr-17866	177	26	the	the	DET
iiclr-17866	177	27	applicable	applicable	ADJ
iiclr-17866	177	28	intellectual	intellectual	ADJ
iiclr-17866	177	29	property	property	NOUN
iiclr-17866	177	30	(	(	PUNCT
iiclr-17866	177	31	e.g.	e.g.	ADV
iiclr-17866	177	32	,	,	PUNCT
iiclr-17866	177	33	the	the	DET
iiclr-17866	177	34	software	software	NOUN
iiclr-17866	177	35	code	code	PROPN
iiclr-17866	177	36	)	)	PUNCT
iiclr-17866	177	37	.	.	PUNCT
iiclr-17866	178	1	78	78	NUM
iiclr-17866	178	2	sub	sub	NOUN
iiclr-17866	178	3	-	-	PROPN
iiclr-17866	178	4	i	i	PRON
iiclr-17866	178	5	will	will	AUX
iiclr-17866	178	6	license	license	VERB
iiclr-17866	178	7	the	the	DET
iiclr-17866	178	8	intellectual	intellectual	ADJ
iiclr-17866	178	9	property	property	NOUN
iiclr-17866	178	10	to	to	ADP
iiclr-17866	178	11	sub-2	sub-2	NOUN
iiclr-17866	178	12	,	,	PUNCT
iiclr-17866	178	13	which	which	PRON
iiclr-17866	178	14	will	will	AUX
iiclr-17866	178	15	produce	produce	VERB
iiclr-17866	178	16	67	67	NUM
iiclr-17866	178	17	.	.	PUNCT
iiclr-17866	179	1	i	i	PRON
iiclr-17866	179	2	d.	d.	PROPN
iiclr-17866	179	3	68	68	NUM
iiclr-17866	179	4	.	.	PUNCT
iiclr-17866	180	1	i	i	PRON
iiclr-17866	180	2	d.	d.	PROPN
iiclr-17866	180	3	69	69	NUM
iiclr-17866	180	4	.	.	PUNCT
iiclr-17866	181	1	'	'	PUNCT
iiclr-17866	181	2	double	double	ADJ
iiclr-17866	181	3	irish	irish	NOUN
iiclr-17866	181	4	with	with	ADP
iiclr-17866	181	5	a	a	DET
iiclr-17866	181	6	dutch	dutch	ADJ
iiclr-17866	181	7	sandwich	sandwich	NOUN
iiclr-17866	181	8	'	'	PUNCT
iiclr-17866	181	9	,	,	PUNCT
iiclr-17866	181	10	n.y	n.y	PROPN
iiclr-17866	181	11	.	.	PROPN
iiclr-17866	181	12	times	times	PROPN
iiclr-17866	181	13	(	(	PUNCT
iiclr-17866	181	14	apr	apr	PROPN
iiclr-17866	181	15	.	.	PROPN
iiclr-17866	181	16	28	28	NUM
iiclr-17866	181	17	,	,	PUNCT
iiclr-17866	181	18	2012	2012	NUM
iiclr-17866	181	19	)	)	PUNCT
iiclr-17866	181	20	,	,	PUNCT
iiclr-17866	181	21	http://www.nytimes.com/interactive/2012/04/28/business/double-irish-with-a-dutchsandwich.html	http://www.nytimes.com/interactive/2012/04/28/business/double-irish-with-a-dutchsandwich.html	NOUN
iiclr-17866	181	22	.	.	PUNCT
iiclr-17866	182	1	70	70	NUM
iiclr-17866	182	2	.	.	PUNCT
iiclr-17866	183	1	joseph	joseph	PROPN
iiclr-17866	183	2	darby	darby	PROPN
iiclr-17866	183	3	iii	iii	PROPN
iiclr-17866	183	4	&	&	CCONJ
iiclr-17866	183	5	kelsey	kelsey	PROPN
iiclr-17866	183	6	lemaster	lemaster	PROPN
iiclr-17866	183	7	,	,	PUNCT
iiclr-17866	183	8	double	double	ADJ
iiclr-17866	183	9	irish	irish	NOUN
iiclr-17866	183	10	more	more	ADV
iiclr-17866	183	11	than	than	ADP
iiclr-17866	183	12	doubles	double	VERB
iiclr-17866	183	13	the	the	DET
iiclr-17866	183	14	tax	tax	NOUN
iiclr-17866	183	15	savings	saving	NOUN
iiclr-17866	183	16	:	:	PUNCT
iiclr-17866	183	17	hybrid	hybrid	ADJ
iiclr-17866	183	18	structure	structure	NOUN
iiclr-17866	183	19	reduces	reduce	VERB
iiclr-17866	183	20	irish	irish	ADJ
iiclr-17866	183	21	,	,	PUNCT
iiclr-17866	183	22	u.s	u.s	PROPN
iiclr-17866	183	23	.	.	PROPN
iiclr-17866	183	24	and	and	CCONJ
iiclr-17866	183	25	worldwide	worldwide	ADJ
iiclr-17866	183	26	taxation	taxation	NOUN
iiclr-17866	183	27	,	,	PUNCT
iiclr-17866	183	28	prac	prac	NOUN
iiclr-17866	183	29	.	.	PUNCT
iiclr-17866	184	1	int'l	int'l	NOUN
iiclr-17866	184	2	tax	tax	NOUN
iiclr-17866	184	3	strategies	strategy	NOUN
iiclr-17866	184	4	,	,	PUNCT
iiclr-17866	184	5	may	may	AUX
iiclr-17866	184	6	15	15	NUM
iiclr-17866	184	7	,	,	PUNCT
iiclr-17866	184	8	2007	2007	NUM
iiclr-17866	184	9	,	,	PUNCT
iiclr-17866	184	10	at	at	ADP
iiclr-17866	184	11	2	2	NUM
iiclr-17866	184	12	,	,	PUNCT
iiclr-17866	184	13	13	13	NUM
iiclr-17866	184	14	,	,	PUNCT
iiclr-17866	184	15	available	available	ADJ
iiclr-17866	184	16	at	at	ADP
iiclr-17866	184	17	http://www.gowlings.comlresources/	http://www.gowlings.comlresources/	NOUN
iiclr-17866	184	18	publicationpdfs	publicationpdfs	NOUN
iiclr-17866	184	19	/	/	SYM
iiclr-17866	184	20	hejazihill	hejazihill	NOUN
iiclr-17866	184	21	inttaxmayo7.pdf	inttaxmayo7.pdf	X
iiclr-17866	184	22	.	.	NOUN
iiclr-17866	184	23	71	71	NUM
iiclr-17866	184	24	.	.	PUNCT
iiclr-17866	185	1	i	i	PRON
iiclr-17866	185	2	d.	d.	PROPN
iiclr-17866	185	3	72	72	NUM
iiclr-17866	185	4	.	.	PUNCT
iiclr-17866	186	1	i	i	PRON
iiclr-17866	186	2	d.	d.	PROPN
iiclr-17866	186	3	73	73	NUM
iiclr-17866	186	4	.	.	PUNCT
iiclr-17866	187	1	i	i	PRON
iiclr-17866	187	2	d.	d.	PROPN
iiclr-17866	187	3	under	under	ADP
iiclr-17866	187	4	irish	irish	ADJ
iiclr-17866	187	5	tax	tax	NOUN
iiclr-17866	187	6	law	law	NOUN
iiclr-17866	187	7	,	,	PUNCT
iiclr-17866	187	8	a	a	DET
iiclr-17866	187	9	company	company	NOUN
iiclr-17866	187	10	will	will	AUX
iiclr-17866	187	11	be	be	AUX
iiclr-17866	187	12	treated	treat	VERB
iiclr-17866	187	13	"	"	PUNCT
iiclr-17866	187	14	as	as	ADP
iiclr-17866	187	15	a	a	DET
iiclr-17866	187	16	non	non	ADJ
iiclr-17866	187	17	-	-	NOUN
iiclr-17866	187	18	resident	resident	ADJ
iiclr-17866	187	19	if	if	SCONJ
iiclr-17866	187	20	that	that	DET
iiclr-17866	187	21	company	company	NOUN
iiclr-17866	187	22	(	(	PUNCT
iiclr-17866	187	23	1	1	NUM
iiclr-17866	187	24	)	)	PUNCT
iiclr-17866	187	25	controls	control	NOUN
iiclr-17866	187	26	'	'	PART
iiclr-17866	187	27	an	an	DET
iiclr-17866	187	28	irish	irish	ADJ
iiclr-17866	187	29	company	company	NOUN
iiclr-17866	187	30	that	that	PRON
iiclr-17866	187	31	conducts	conduct	VERB
iiclr-17866	187	32	an	an	DET
iiclr-17866	187	33	active	active	ADJ
iiclr-17866	187	34	business	business	NOUN
iiclr-17866	187	35	in	in	ADP
iiclr-17866	187	36	ireland	ireland	PROPN
iiclr-17866	187	37	and	and	CCONJ
iiclr-17866	187	38	(	(	PUNCT
iiclr-17866	187	39	2	2	X
iiclr-17866	187	40	)	)	PUNCT
iiclr-17866	187	41	is	be	AUX
iiclr-17866	187	42	'	'	PUNCT
iiclr-17866	187	43	controlled	control	VERB
iiclr-17866	187	44	'	'	PUNCT
iiclr-17866	187	45	by	by	ADP
iiclr-17866	187	46	one	one	NUM
iiclr-17866	187	47	or	or	CCONJ
iiclr-17866	187	48	more	more	ADJ
iiclr-17866	187	49	residents	resident	NOUN
iiclr-17866	187	50	of	of	ADP
iiclr-17866	187	51	a	a	DET
iiclr-17866	187	52	country	country	NOUN
iiclr-17866	187	53	with	with	ADP
iiclr-17866	187	54	which	which	PRON
iiclr-17866	187	55	ireland	ireland	NOUN
iiclr-17866	187	56	has	have	VERB
iiclr-17866	187	57	a	a	DET
iiclr-17866	187	58	double	double	ADJ
iiclr-17866	187	59	taxation	taxation	NOUN
iiclr-17866	187	60	treaty	treaty	NOUN
iiclr-17866	187	61	.	.	PUNCT
iiclr-17866	187	62	"	"	PUNCT
iiclr-17866	188	1	i	i	PRON
iiclr-17866	188	2	d	d	PROPN
iiclr-17866	188	3	74	74	NUM
iiclr-17866	188	4	.	.	PUNCT
iiclr-17866	189	1	i	i	PRON
iiclr-17866	189	2	d.	d.	PROPN
iiclr-17866	189	3	75	75	NUM
iiclr-17866	189	4	.	.	PUNCT
iiclr-17866	190	1	i	i	PRON
iiclr-17866	190	2	d.	d.	PROPN
iiclr-17866	190	3	76	76	NUM
iiclr-17866	190	4	.	.	PUNCT
iiclr-17866	191	1	i	i	PRON
iiclr-17866	191	2	d.	d.	PROPN
iiclr-17866	191	3	77	77	NUM
iiclr-17866	191	4	.	.	PUNCT
iiclr-17866	192	1	i	i	PRON
iiclr-17866	192	2	d.	d.	PROPN
iiclr-17866	192	3	78	78	NUM
iiclr-17866	192	4	.	.	PUNCT
iiclr-17866	193	1	i	i	PRON
iiclr-17866	193	2	d.	d.	PROPN
iiclr-17866	193	3	2012	2012	NUM
iiclr-17866	193	4	]	]	PUNCT
iiclr-17866	193	5	353	353	NUM
iiclr-17866	193	6	ind	ind	NOUN
iiclr-17866	193	7	.	.	PUNCT
iiclr-17866	193	8	int'l	int'l	PROPN
iiclr-17866	193	9	&	&	CCONJ
iiclr-17866	193	10	comp	comp	PROPN
iiclr-17866	193	11	.	.	PUNCT
iiclr-17866	194	1	l.	l.	PROPN
iiclr-17866	194	2	rev	rev	PROPN
iiclr-17866	194	3	.	.	PROPN
iiclr-17866	194	4	software	software	NOUN
iiclr-17866	194	5	products	product	NOUN
iiclr-17866	194	6	in	in	ADP
iiclr-17866	194	7	ireland	ireland	PROPN
iiclr-17866	194	8	and	and	CCONJ
iiclr-17866	194	9	sell	sell	VERB
iiclr-17866	194	10	those	those	DET
iiclr-17866	194	11	products	product	NOUN
iiclr-17866	194	12	in	in	ADP
iiclr-17866	194	13	other	other	ADJ
iiclr-17866	194	14	countries	country	NOUN
iiclr-17866	194	15	.	.	PUNCT
iiclr-17866	195	1	79	79	NUM
iiclr-17866	195	2	this	this	DET
iiclr-17866	195	3	arrangement	arrangement	NOUN
iiclr-17866	195	4	creates	create	VERB
iiclr-17866	195	5	a	a	DET
iiclr-17866	195	6	situation	situation	NOUN
iiclr-17866	195	7	where	where	SCONJ
iiclr-17866	195	8	transactions	transaction	NOUN
iiclr-17866	195	9	between	between	ADP
iiclr-17866	195	10	sub	sub	NOUN
iiclr-17866	195	11	-	-	PROPN
iiclr-17866	195	12	i	i	PRON
iiclr-17866	195	13	and	and	CCONJ
iiclr-17866	195	14	sub-2	sub-2	ADV
iiclr-17866	195	15	will	will	AUX
iiclr-17866	195	16	have	have	VERB
iiclr-17866	195	17	no	no	DET
iiclr-17866	195	18	effect	effect	NOUN
iiclr-17866	195	19	under	under	ADP
iiclr-17866	195	20	the	the	DET
iiclr-17866	195	21	u.s	u.s	PROPN
iiclr-17866	195	22	.	.	PROPN
iiclr-17866	195	23	corporate	corporate	ADJ
iiclr-17866	195	24	tax	tax	NOUN
iiclr-17866	195	25	system	system	NOUN
iiclr-17866	195	26	.	.	PUNCT
iiclr-17866	196	1	80	80	NUM
iiclr-17866	197	1	the	the	DET
iiclr-17866	197	2	united	united	PROPN
iiclr-17866	197	3	states	states	PROPN
iiclr-17866	197	4	will	will	AUX
iiclr-17866	197	5	disregard	disregard	VERB
iiclr-17866	197	6	the	the	DET
iiclr-17866	197	7	license	license	NOUN
iiclr-17866	197	8	payments	payment	NOUN
iiclr-17866	197	9	,	,	PUNCT
iiclr-17866	197	10	and	and	CCONJ
iiclr-17866	197	11	ireland	ireland	NOUN
iiclr-17866	197	12	will	will	AUX
iiclr-17866	197	13	treat	treat	VERB
iiclr-17866	197	14	the	the	DET
iiclr-17866	197	15	payments	payment	NOUN
iiclr-17866	197	16	as	as	ADP
iiclr-17866	197	17	royalties	royalty	NOUN
iiclr-17866	197	18	paid	pay	VERB
iiclr-17866	197	19	to	to	ADP
iiclr-17866	197	20	the	the	DET
iiclr-17866	197	21	bermuda	bermuda	NOUN
iiclr-17866	197	22	corporation.8	corporation.8	PROPN
iiclr-17866	197	23	the	the	DET
iiclr-17866	197	24	result	result	NOUN
iiclr-17866	197	25	is	be	AUX
iiclr-17866	197	26	that	that	SCONJ
iiclr-17866	197	27	"	"	PUNCT
iiclr-17866	197	28	little	little	ADJ
iiclr-17866	197	29	or	or	CCONJ
iiclr-17866	197	30	no	no	PRON
iiclr-17866	197	31	tax	tax	NOUN
iiclr-17866	197	32	will	will	AUX
iiclr-17866	197	33	be	be	AUX
iiclr-17866	197	34	paid	pay	VERB
iiclr-17866	197	35	on	on	ADP
iiclr-17866	197	36	the	the	DET
iiclr-17866	197	37	income	income	NOUN
iiclr-17866	197	38	earned	earn	VERB
iiclr-17866	197	39	in	in	ADP
iiclr-17866	197	40	bermuda	bermuda	NOUN
iiclr-17866	197	41	,	,	PUNCT
iiclr-17866	197	42	and	and	CCONJ
iiclr-17866	197	43	only	only	ADV
iiclr-17866	197	44	a	a	DET
iiclr-17866	197	45	12.5	12.5	NUM
iiclr-17866	197	46	percent	percent	NOUN
iiclr-17866	197	47	tax	tax	NOUN
iiclr-17866	197	48	will	will	AUX
iiclr-17866	197	49	be	be	AUX
iiclr-17866	197	50	paid	pay	VERB
iiclr-17866	197	51	on	on	ADP
iiclr-17866	197	52	income	income	NOUN
iiclr-17866	197	53	earned	earn	VERB
iiclr-17866	197	54	in	in	ADP
iiclr-17866	197	55	ireland	ireland	PROPN
iiclr-17866	197	56	.	.	PUNCT
iiclr-17866	198	1	,	,	PUNCT
iiclr-17866	198	2	82	82	NUM
iiclr-17866	198	3	the	the	DET
iiclr-17866	198	4	dutch	dutch	ADJ
iiclr-17866	198	5	sandwich	sandwich	NOUN
iiclr-17866	198	6	is	be	AUX
iiclr-17866	198	7	an	an	DET
iiclr-17866	198	8	additional	additional	ADJ
iiclr-17866	198	9	step	step	NOUN
iiclr-17866	198	10	in	in	ADP
iiclr-17866	198	11	the	the	DET
iiclr-17866	198	12	process	process	NOUN
iiclr-17866	198	13	that	that	PRON
iiclr-17866	198	14	allows	allow	VERB
iiclr-17866	198	15	companies	company	NOUN
iiclr-17866	198	16	to	to	PART
iiclr-17866	198	17	further	far	ADV
iiclr-17866	198	18	reduce	reduce	VERB
iiclr-17866	198	19	the	the	DET
iiclr-17866	198	20	tax	tax	NOUN
iiclr-17866	198	21	liabilities	liability	NOUN
iiclr-17866	198	22	decreased	decrease	VERB
iiclr-17866	198	23	under	under	ADP
iiclr-17866	198	24	the	the	DET
iiclr-17866	198	25	double	double	ADJ
iiclr-17866	198	26	irish	irish	ADJ
iiclr-17866	198	27	strategy	strategy	NOUN
iiclr-17866	198	28	.	.	PUNCT
iiclr-17866	199	1	google	google	PROPN
iiclr-17866	199	2	is	be	AUX
iiclr-17866	199	3	not	not	PART
iiclr-17866	199	4	the	the	DET
iiclr-17866	199	5	only	only	ADJ
iiclr-17866	199	6	corporation	corporation	NOUN
iiclr-17866	199	7	that	that	PRON
iiclr-17866	199	8	uses	use	VERB
iiclr-17866	199	9	the	the	DET
iiclr-17866	199	10	double	double	ADJ
iiclr-17866	199	11	irish	irish	ADJ
iiclr-17866	199	12	and	and	CCONJ
iiclr-17866	199	13	dutch	dutch	ADJ
iiclr-17866	199	14	sandwich	sandwich	NOUN
iiclr-17866	199	15	to	to	PART
iiclr-17866	199	16	reduce	reduce	VERB
iiclr-17866	199	17	its	its	PRON
iiclr-17866	199	18	tax	tax	NOUN
iiclr-17866	199	19	liability	liability	NOUN
iiclr-17866	199	20	.	.	PUNCT
iiclr-17866	200	1	microsoft	microsoft	PROPN
iiclr-17866	200	2	corp	corp	PROPN
iiclr-17866	200	3	.	.	PROPN
iiclr-17866	200	4	,	,	PUNCT
iiclr-17866	200	5	facebook	facebook	PROPN
iiclr-17866	200	6	inc	inc	PROPN
iiclr-17866	200	7	.	.	PROPN
iiclr-17866	200	8	,	,	PUNCT
iiclr-17866	200	9	forest	forest	NOUN
iiclr-17866	200	10	laboratories	laboratory	NOUN
iiclr-17866	200	11	,	,	PUNCT
iiclr-17866	200	12	and	and	CCONJ
iiclr-17866	200	13	many	many	ADJ
iiclr-17866	200	14	other	other	ADJ
iiclr-17866	200	15	technology	technology	NOUN
iiclr-17866	200	16	and	and	CCONJ
iiclr-17866	200	17	pharmaceutical	pharmaceutical	NOUN
iiclr-17866	200	18	companies	company	NOUN
iiclr-17866	200	19	have	have	AUX
iiclr-17866	200	20	used	use	VERB
iiclr-17866	200	21	these	these	DET
iiclr-17866	200	22	techniques	technique	NOUN
iiclr-17866	200	23	as	as	ADP
iiclr-17866	200	24	part	part	NOUN
iiclr-17866	200	25	of	of	ADP
iiclr-17866	200	26	their	their	PRON
iiclr-17866	200	27	business	business	NOUN
iiclr-17866	200	28	operations	operation	NOUN
iiclr-17866	200	29	.	.	PUNCT
iiclr-17866	201	1	84	84	NUM
iiclr-17866	201	2	combined	combine	VERB
iiclr-17866	201	3	,	,	PUNCT
iiclr-17866	201	4	these	these	DET
iiclr-17866	201	5	corporations	corporation	NOUN
iiclr-17866	201	6	cost	cost	VERB
iiclr-17866	201	7	governments	government	NOUN
iiclr-17866	201	8	much	much	ADV
iiclr-17866	201	9	-	-	PUNCT
iiclr-17866	201	10	needed	need	VERB
iiclr-17866	201	11	tax	tax	NOUN
iiclr-17866	201	12	revenues	revenue	NOUN
iiclr-17866	201	13	.	.	PUNCT
iiclr-17866	202	1	"	"	PUNCT
iiclr-17866	202	2	companies	company	NOUN
iiclr-17866	202	3	that	that	PRON
iiclr-17866	202	4	use	use	VERB
iiclr-17866	202	5	the	the	DET
iiclr-17866	202	6	double	double	ADJ
iiclr-17866	202	7	irish	irish	ADJ
iiclr-17866	202	8	arrangement	arrangement	NOUN
iiclr-17866	202	9	avoid	avoid	VERB
iiclr-17866	202	10	taxes	taxis	NOUN
iiclr-17866	202	11	at	at	ADP
iiclr-17866	202	12	home	home	NOUN
iiclr-17866	202	13	and	and	CCONJ
iiclr-17866	202	14	abroad	abroad	ADV
iiclr-17866	202	15	as	as	SCONJ
iiclr-17866	202	16	the	the	DET
iiclr-17866	202	17	u.s	u.s	PROPN
iiclr-17866	202	18	.	.	PROPN
iiclr-17866	202	19	government	government	NOUN
iiclr-17866	202	20	struggles	struggle	VERB
iiclr-17866	202	21	to	to	PART
iiclr-17866	202	22	close	close	VERB
iiclr-17866	202	23	a	a	DET
iiclr-17866	202	24	projected	project	VERB
iiclr-17866	202	25	$	$	SYM
iiclr-17866	202	26	1.4	1.4	NUM
iiclr-17866	202	27	trillion	trillion	NUM
iiclr-17866	202	28	budget	budget	NOUN
iiclr-17866	202	29	gap	gap	NOUN
iiclr-17866	202	30	and	and	CCONJ
iiclr-17866	202	31	european	european	PROPN
iiclr-17866	202	32	union	union	PROPN
iiclr-17866	202	33	countries	country	NOUN
iiclr-17866	202	34	face	face	VERB
iiclr-17866	202	35	a	a	DET
iiclr-17866	202	36	collective	collective	ADJ
iiclr-17866	202	37	projected	project	VERB
iiclr-17866	202	38	deficit	deficit	NOUN
iiclr-17866	202	39	of	of	ADP
iiclr-17866	202	40	868	868	NUM
iiclr-17866	202	41	billion	billion	NUM
iiclr-17866	202	42	euros	euro	NOUN
iiclr-17866	202	43	.	.	PUNCT
iiclr-17866	202	44	"	"	PUNCT
iiclr-17866	203	1	85	85	NUM
iiclr-17866	203	2	the	the	DET
iiclr-17866	203	3	obama	obama	PROPN
iiclr-17866	203	4	administration	administration	NOUN
iiclr-17866	203	5	and	and	CCONJ
iiclr-17866	203	6	the	the	DET
iiclr-17866	203	7	united	united	PROPN
iiclr-17866	203	8	states	states	PROPN
iiclr-17866	203	9	treasury	treasury	PROPN
iiclr-17866	203	10	department	department	PROPN
iiclr-17866	203	11	have	have	AUX
iiclr-17866	203	12	proposed	propose	VERB
iiclr-17866	203	13	measures	measure	NOUN
iiclr-17866	203	14	to	to	PART
iiclr-17866	203	15	limit	limit	VERB
iiclr-17866	203	16	the	the	DET
iiclr-17866	203	17	use	use	NOUN
iiclr-17866	203	18	of	of	ADP
iiclr-17866	203	19	the	the	DET
iiclr-17866	203	20	double	double	ADJ
iiclr-17866	203	21	irish	irish	ADJ
iiclr-17866	203	22	and	and	CCONJ
iiclr-17866	203	23	dutch	dutch	ADJ
iiclr-17866	203	24	sandwich	sandwich	NOUN
iiclr-17866	203	25	,	,	PUNCT
iiclr-17866	203	26	but	but	CCONJ
iiclr-17866	203	27	so	so	ADV
iiclr-17866	203	28	far	far	ADV
iiclr-17866	203	29	,	,	PUNCT
iiclr-17866	203	30	there	there	PRON
iiclr-17866	203	31	has	have	AUX
iiclr-17866	203	32	been	be	AUX
iiclr-17866	203	33	little	little	ADJ
iiclr-17866	203	34	progress	progress	NOUN
iiclr-17866	203	35	in	in	ADP
iiclr-17866	203	36	passing	pass	VERB
iiclr-17866	203	37	legislation	legislation	NOUN
iiclr-17866	203	38	to	to	PART
iiclr-17866	203	39	curb	curb	VERB
iiclr-17866	203	40	these	these	DET
iiclr-17866	203	41	exotic	exotic	ADJ
iiclr-17866	203	42	income	income	NOUN
iiclr-17866	203	43	-	-	PUNCT
iiclr-17866	203	44	shifting	shift	VERB
iiclr-17866	203	45	strategies.86	strategies.86	NOUN
iiclr-17866	203	46	2	2	NUM
iiclr-17866	203	47	.	.	PUNCT
iiclr-17866	204	1	the	the	DET
iiclr-17866	204	2	united	united	PROPN
iiclr-17866	204	3	states	states	PROPN
iiclr-17866	204	4	corporate	corporate	ADJ
iiclr-17866	204	5	tax	tax	NOUN
iiclr-17866	204	6	code	code	NOUN
iiclr-17866	204	7	creates	create	VERB
iiclr-17866	204	8	disadvantages	disadvantage	NOUN
iiclr-17866	204	9	for	for	ADP
iiclr-17866	204	10	united	united	PROPN
iiclr-17866	204	11	states	states	PROPN
iiclr-17866	204	12	-	-	PUNCT
iiclr-17866	204	13	headquartered	headquarter	VERB
iiclr-17866	204	14	companies	company	NOUN
iiclr-17866	204	15	the	the	DET
iiclr-17866	204	16	current	current	ADJ
iiclr-17866	204	17	united	united	PROPN
iiclr-17866	204	18	states	states	PROPN
iiclr-17866	204	19	tax	tax	NOUN
iiclr-17866	204	20	law	law	NOUN
iiclr-17866	204	21	"	"	PUNCT
iiclr-17866	204	22	encourages	encourage	VERB
iiclr-17866	204	23	u.s	u.s	PROPN
iiclr-17866	204	24	.	.	PROPN
iiclr-17866	204	25	multinationals	multinational	NOUN
iiclr-17866	204	26	to	to	PART
iiclr-17866	204	27	locate	locate	VERB
iiclr-17866	204	28	assets	asset	NOUN
iiclr-17866	204	29	and	and	CCONJ
iiclr-17866	204	30	economic	economic	ADJ
iiclr-17866	204	31	activity	activity	NOUN
iiclr-17866	204	32	,	,	PUNCT
iiclr-17866	204	33	and	and	CCONJ
iiclr-17866	204	34	earn	earn	VERB
iiclr-17866	204	35	and	and	CCONJ
iiclr-17866	204	36	realize	realize	VERB
iiclr-17866	204	37	profit	profit	NOUN
iiclr-17866	204	38	,	,	PUNCT
iiclr-17866	204	39	in	in	ADP
iiclr-17866	204	40	other	other	ADJ
iiclr-17866	204	41	countries	country	NOUN
iiclr-17866	204	42	where	where	SCONJ
iiclr-17866	204	43	taxes	taxis	NOUN
iiclr-17866	204	44	are	be	AUX
iiclr-17866	204	45	lower	low	ADJ
iiclr-17866	204	46	.	.	PUNCT
iiclr-17866	204	47	'	'	PUNCT
iiclr-17866	205	1	'	'	PUNCT
iiclr-17866	205	2	87	87	NUM
iiclr-17866	205	3	companies	company	NOUN
iiclr-17866	205	4	that	that	PRON
iiclr-17866	205	5	locate	locate	VERB
iiclr-17866	205	6	assets	asset	NOUN
iiclr-17866	205	7	and	and	CCONJ
iiclr-17866	205	8	conduct	conduct	VERB
iiclr-17866	205	9	economic	economic	ADJ
iiclr-17866	205	10	activity	activity	NOUN
iiclr-17866	205	11	within	within	ADP
iiclr-17866	205	12	the	the	DET
iiclr-17866	205	13	united	united	PROPN
iiclr-17866	205	14	states	states	PROPN
iiclr-17866	205	15	are	be	AUX
iiclr-17866	205	16	at	at	ADP
iiclr-17866	205	17	a	a	DET
iiclr-17866	205	18	comparative	comparative	ADJ
iiclr-17866	205	19	disadvantage	disadvantage	NOUN
iiclr-17866	205	20	to	to	ADP
iiclr-17866	205	21	those	those	PRON
iiclr-17866	205	22	operating	operate	VERB
iiclr-17866	205	23	outside	outside	ADP
iiclr-17866	205	24	the	the	DET
iiclr-17866	205	25	country.88	country.88	NOUN
iiclr-17866	205	26	as	as	SCONJ
iiclr-17866	205	27	explained	explain	VERB
iiclr-17866	205	28	above	above	ADV
iiclr-17866	205	29	,	,	PUNCT
iiclr-17866	205	30	companies	company	NOUN
iiclr-17866	205	31	can	can	AUX
iiclr-17866	205	32	save	save	VERB
iiclr-17866	205	33	billions	billion	NOUN
iiclr-17866	205	34	of	of	ADP
iiclr-17866	205	35	dollars	dollar	NOUN
iiclr-17866	205	36	in	in	ADP
iiclr-17866	205	37	taxes	taxis	NOUN
iiclr-17866	205	38	by	by	ADP
iiclr-17866	205	39	shifting	shift	VERB
iiclr-17866	205	40	income	income	NOUN
iiclr-17866	205	41	to	to	ADP
iiclr-17866	205	42	another	another	DET
iiclr-17866	205	43	country	country	NOUN
iiclr-17866	205	44	with	with	ADP
iiclr-17866	205	45	lower	low	ADJ
iiclr-17866	205	46	tax	tax	NOUN
iiclr-17866	205	47	79	79	NUM
iiclr-17866	205	48	.	.	PUNCT
iiclr-17866	206	1	i	i	PRON
iiclr-17866	206	2	d.	d.	PROPN
iiclr-17866	206	3	80	80	NUM
iiclr-17866	206	4	.	.	PUNCT
iiclr-17866	207	1	i	i	PRON
iiclr-17866	207	2	d.	d.	PROPN
iiclr-17866	207	3	81	81	NUM
iiclr-17866	207	4	.	.	PUNCT
iiclr-17866	208	1	i	i	PRON
iiclr-17866	208	2	d.	d.	PROPN
iiclr-17866	208	3	82	82	NUM
iiclr-17866	208	4	.	.	PUNCT
iiclr-17866	209	1	i	i	PRON
iiclr-17866	209	2	d.	d.	PROPN
iiclr-17866	209	3	at	at	ADP
iiclr-17866	209	4	14	14	NUM
iiclr-17866	209	5	.	.	PUNCT
iiclr-17866	209	6	83	83	NUM
iiclr-17866	209	7	.	.	PUNCT
iiclr-17866	210	1	i	i	PRON
iiclr-17866	210	2	d.	d.	PROPN
iiclr-17866	210	3	84	84	NUM
iiclr-17866	210	4	.	.	PUNCT
iiclr-17866	211	1	drucker	drucker	NOUN
iiclr-17866	211	2	,	,	PUNCT
iiclr-17866	211	3	supra	supra	PROPN
iiclr-17866	211	4	note	note	NOUN
iiclr-17866	211	5	9	9	NUM
iiclr-17866	211	6	.	.	NOUN
iiclr-17866	211	7	85	85	NUM
iiclr-17866	211	8	.	.	PUNCT
iiclr-17866	212	1	i	i	PRON
iiclr-17866	212	2	d.	d.	PROPN
iiclr-17866	212	3	86	86	NUM
iiclr-17866	212	4	.	.	PUNCT
iiclr-17866	213	1	i	i	PRON
iiclr-17866	213	2	d.	d.	PROPN
iiclr-17866	213	3	87	87	NUM
iiclr-17866	213	4	.	.	PUNCT
iiclr-17866	214	1	kimberly	kimberly	PROPN
iiclr-17866	214	2	clausing	clausing	PROPN
iiclr-17866	214	3	,	,	PUNCT
iiclr-17866	214	4	international	international	ADJ
iiclr-17866	214	5	taxation	taxation	NOUN
iiclr-17866	214	6	:	:	PUNCT
iiclr-17866	214	7	how	how	SCONJ
iiclr-17866	214	8	does	do	AUX
iiclr-17866	214	9	the	the	DET
iiclr-17866	214	10	tax	tax	NOUN
iiclr-17866	214	11	system	system	NOUN
iiclr-17866	214	12	impact	impact	VERB
iiclr-17866	214	13	us	we	PRON
iiclr-17866	214	14	.	.	PUNCT
iiclr-17866	215	1	competitiveness	competitiveness	NOUN
iiclr-17866	215	2	?	?	PUNCT
iiclr-17866	215	3	,	,	PUNCT
iiclr-17866	215	4	in	in	ADP
iiclr-17866	215	5	tax	tax	NOUN
iiclr-17866	215	6	policy	policy	NOUN
iiclr-17866	215	7	briefing	briefing	NOUN
iiclr-17866	215	8	book	book	NOUN
iiclr-17866	215	9	,	,	PUNCT
iiclr-17866	215	10	11	11	NUM
iiclr-17866	215	11	-	-	SYM
iiclr-17866	215	12	15	15	NUM
iiclr-17866	215	13	-	-	SYM
iiclr-17866	215	14	8	8	NUM
iiclr-17866	215	15	(	(	PUNCT
iiclr-17866	215	16	last	last	ADJ
iiclr-17866	215	17	updated	update	VERB
iiclr-17866	215	18	oct	oct	PROPN
iiclr-17866	215	19	.	.	PROPN
iiclr-17866	215	20	17	17	NUM
iiclr-17866	215	21	,	,	PUNCT
iiclr-17866	215	22	2007	2007	NUM
iiclr-17866	215	23	)	)	PUNCT
iiclr-17866	215	24	,	,	PUNCT
iiclr-17866	215	25	available	available	ADJ
iiclr-17866	215	26	at	at	ADP
iiclr-17866	215	27	http://www.taxpolicycenter.org/briefing-book/key-elements/intemational/	http://www.taxpolicycenter.org/briefing-book/key-elements/intemational/	PROPN
iiclr-17866	215	28	competition.cfin	competition.cfin	PROPN
iiclr-17866	215	29	.	.	PROPN
iiclr-17866	216	1	88	88	NUM
iiclr-17866	216	2	.	.	PUNCT
iiclr-17866	217	1	i	i	PRON
iiclr-17866	217	2	d.	d.	PROPN
iiclr-17866	218	1	[	[	X
iiclr-17866	218	2	vol	vol	NOUN
iiclr-17866	218	3	.	.	PUNCT
iiclr-17866	219	1	22:2354	22:2354	NOUN
iiclr-17866	219	2	revisiting	revisit	VERB
iiclr-17866	219	3	the	the	DET
iiclr-17866	219	4	value	value	NOUN
iiclr-17866	219	5	added	add	VERB
iiclr-17866	219	6	tax	tax	NOUN
iiclr-17866	219	7	rates.89	rates.89	NOUN
iiclr-17866	219	8	these	these	DET
iiclr-17866	219	9	tax	tax	NOUN
iiclr-17866	219	10	strategies	strategy	NOUN
iiclr-17866	219	11	also	also	ADV
iiclr-17866	219	12	have	have	VERB
iiclr-17866	219	13	a	a	DET
iiclr-17866	219	14	great	great	ADJ
iiclr-17866	219	15	impact	impact	NOUN
iiclr-17866	219	16	on	on	ADP
iiclr-17866	219	17	a	a	DET
iiclr-17866	219	18	company	company	NOUN
iiclr-17866	219	19	's	's	PART
iiclr-17866	219	20	valuation	valuation	NOUN
iiclr-17866	219	21	since	since	SCONJ
iiclr-17866	219	22	the	the	DET
iiclr-17866	219	23	company	company	NOUN
iiclr-17866	219	24	will	will	AUX
iiclr-17866	219	25	have	have	VERB
iiclr-17866	219	26	more	more	ADJ
iiclr-17866	219	27	capital	capital	NOUN
iiclr-17866	219	28	to	to	PART
iiclr-17866	219	29	reinvest	reinvest	VERB
iiclr-17866	219	30	in	in	ADP
iiclr-17866	219	31	business	business	NOUN
iiclr-17866	219	32	operations.90	operations.90	NOUN
iiclr-17866	219	33	for	for	ADP
iiclr-17866	219	34	example	example	NOUN
iiclr-17866	219	35	,	,	PUNCT
iiclr-17866	219	36	analysts	analyst	NOUN
iiclr-17866	219	37	estimate	estimate	VERB
iiclr-17866	219	38	that	that	SCONJ
iiclr-17866	219	39	without	without	ADP
iiclr-17866	219	40	shifting	shift	VERB
iiclr-17866	219	41	income	income	NOUN
iiclr-17866	219	42	through	through	ADP
iiclr-17866	219	43	the	the	DET
iiclr-17866	219	44	double	double	ADJ
iiclr-17866	219	45	irish	irish	ADJ
iiclr-17866	219	46	and	and	CCONJ
iiclr-17866	219	47	dutch	dutch	ADJ
iiclr-17866	219	48	sandwich	sandwich	NOUN
iiclr-17866	219	49	,	,	PUNCT
iiclr-17866	219	50	google	google	PROPN
iiclr-17866	219	51	's	's	PART
iiclr-17866	219	52	stock	stock	NOUN
iiclr-17866	219	53	price	price	NOUN
iiclr-17866	219	54	might	might	AUX
iiclr-17866	219	55	be	be	AUX
iiclr-17866	219	56	reduced	reduce	VERB
iiclr-17866	219	57	by	by	ADP
iiclr-17866	219	58	$	$	SYM
iiclr-17866	219	59	100	100	NUM
iiclr-17866	219	60	per	per	ADP
iiclr-17866	219	61	share.9	share.9	NOUN
iiclr-17866	219	62	'	'	PUNCT
iiclr-17866	219	63	for	for	ADP
iiclr-17866	219	64	companies	company	NOUN
iiclr-17866	219	65	that	that	PRON
iiclr-17866	219	66	do	do	AUX
iiclr-17866	219	67	not	not	PART
iiclr-17866	219	68	shift	shift	VERB
iiclr-17866	219	69	income	income	NOUN
iiclr-17866	219	70	outside	outside	ADP
iiclr-17866	219	71	the	the	DET
iiclr-17866	219	72	united	united	PROPN
iiclr-17866	219	73	states	states	PROPN
iiclr-17866	219	74	and	and	CCONJ
iiclr-17866	219	75	do	do	AUX
iiclr-17866	219	76	not	not	PART
iiclr-17866	219	77	outsource	outsource	VERB
iiclr-17866	219	78	labor	labor	NOUN
iiclr-17866	219	79	,	,	PUNCT
iiclr-17866	219	80	"	"	PUNCT
iiclr-17866	219	81	these	these	DET
iiclr-17866	219	82	undesirable	undesirable	ADJ
iiclr-17866	219	83	consequences	consequence	NOUN
iiclr-17866	219	84	of	of	ADP
iiclr-17866	219	85	the	the	DET
iiclr-17866	219	86	tax	tax	NOUN
iiclr-17866	219	87	system	system	NOUN
iiclr-17866	219	88	may	may	AUX
iiclr-17866	219	89	indirectly	indirectly	ADV
iiclr-17866	219	90	contribute	contribute	VERB
iiclr-17866	219	91	to	to	ADP
iiclr-17866	219	92	weaker	weak	ADJ
iiclr-17866	219	93	u.s	u.s	PROPN
iiclr-17866	219	94	.	.	PROPN
iiclr-17866	219	95	competitiveness	competitiveness	NOUN
iiclr-17866	219	96	.	.	PUNCT
iiclr-17866	220	1	9	9	NUM
iiclr-17866	220	2	2	2	NUM
iiclr-17866	220	3	in	in	ADP
iiclr-17866	220	4	2003	2003	NUM
iiclr-17866	220	5	the	the	DET
iiclr-17866	220	6	national	national	PROPN
iiclr-17866	220	7	association	association	PROPN
iiclr-17866	220	8	of	of	ADP
iiclr-17866	220	9	manufacturers	manufacturer	NOUN
iiclr-17866	220	10	(	(	PUNCT
iiclr-17866	220	11	nam	nam	NOUN
iiclr-17866	220	12	)	)	PUNCT
iiclr-17866	220	13	released	release	VERB
iiclr-17866	220	14	a	a	DET
iiclr-17866	220	15	report	report	NOUN
iiclr-17866	220	16	summarizing	summarize	VERB
iiclr-17866	220	17	the	the	DET
iiclr-17866	220	18	important	important	ADJ
iiclr-17866	220	19	economic	economic	ADJ
iiclr-17866	220	20	factors	factor	NOUN
iiclr-17866	220	21	facing	face	VERB
iiclr-17866	220	22	u.s	u.s	PROPN
iiclr-17866	220	23	.	.	PROPN
iiclr-17866	220	24	manufacturers.93	manufacturers.93	PROPN
iiclr-17866	220	25	excessive	excessive	ADJ
iiclr-17866	220	26	taxation	taxation	NOUN
iiclr-17866	220	27	was	be	AUX
iiclr-17866	220	28	listed	list	VERB
iiclr-17866	220	29	as	as	ADP
iiclr-17866	220	30	number	number	NOUN
iiclr-17866	220	31	one	one	NUM
iiclr-17866	220	32	,	,	PUNCT
iiclr-17866	220	33	ranking	rank	VERB
iiclr-17866	220	34	ahead	ahead	ADV
iiclr-17866	220	35	of	of	ADP
iiclr-17866	220	36	the	the	DET
iiclr-17866	220	37	escalating	escalate	VERB
iiclr-17866	220	38	costs	cost	NOUN
iiclr-17866	220	39	of	of	ADP
iiclr-17866	220	40	health	health	NOUN
iiclr-17866	220	41	and	and	CCONJ
iiclr-17866	220	42	pension	pension	NOUN
iiclr-17866	220	43	plans	plan	NOUN
iiclr-17866	220	44	,	,	PUNCT
iiclr-17866	220	45	increasing	increase	VERB
iiclr-17866	220	46	tort	tort	NOUN
iiclr-17866	220	47	litigation	litigation	NOUN
iiclr-17866	220	48	costs	cost	NOUN
iiclr-17866	220	49	,	,	PUNCT
iiclr-17866	220	50	compliance	compliance	NOUN
iiclr-17866	220	51	costs	cost	NOUN
iiclr-17866	220	52	for	for	ADP
iiclr-17866	220	53	regulatory	regulatory	ADJ
iiclr-17866	220	54	mandates	mandate	NOUN
iiclr-17866	220	55	,	,	PUNCT
iiclr-17866	220	56	and	and	CCONJ
iiclr-17866	220	57	rising	rise	VERB
iiclr-17866	220	58	energy	energy	NOUN
iiclr-17866	220	59	costs	cost	NOUN
iiclr-17866	220	60	.	.	PUNCT
iiclr-17866	221	1	94	94	NUM
iiclr-17866	221	2	nam	nam	NOUN
iiclr-17866	221	3	calculated	calculate	VERB
iiclr-17866	221	4	that	that	SCONJ
iiclr-17866	221	5	the	the	DET
iiclr-17866	221	6	u.s	u.s	PROPN
iiclr-17866	221	7	.	.	PROPN
iiclr-17866	221	8	tax	tax	NOUN
iiclr-17866	221	9	system	system	NOUN
iiclr-17866	221	10	gives	give	VERB
iiclr-17866	221	11	foreign	foreign	ADJ
iiclr-17866	221	12	companies	company	NOUN
iiclr-17866	221	13	a	a	DET
iiclr-17866	221	14	5.6	5.6	NUM
iiclr-17866	221	15	percent	percent	NOUN
iiclr-17866	221	16	advantage	advantage	NOUN
iiclr-17866	221	17	in	in	ADP
iiclr-17866	221	18	raw	raw	ADJ
iiclr-17866	221	19	costs	cost	NOUN
iiclr-17866	221	20	compared	compare	VERB
iiclr-17866	221	21	to	to	ADP
iiclr-17866	221	22	domestic	domestic	ADJ
iiclr-17866	221	23	companies,95	companies,95	NOUN
iiclr-17866	221	24	and	and	CCONJ
iiclr-17866	221	25	it	it	PRON
iiclr-17866	221	26	recommended	recommend	VERB
iiclr-17866	221	27	that	that	SCONJ
iiclr-17866	221	28	the	the	DET
iiclr-17866	221	29	united	united	PROPN
iiclr-17866	221	30	states	states	PROPN
iiclr-17866	221	31	"	"	PUNCT
iiclr-17866	221	32	[	[	X
iiclr-17866	221	33	r]educe	r]educe	VERB
iiclr-17866	221	34	the	the	DET
iiclr-17866	221	35	corporate	corporate	ADJ
iiclr-17866	221	36	tax	tax	NOUN
iiclr-17866	221	37	burden	burden	NOUN
iiclr-17866	221	38	and	and	CCONJ
iiclr-17866	221	39	reform	reform	VERB
iiclr-17866	221	40	the	the	DET
iiclr-17866	221	41	treatment	treatment	NOUN
iiclr-17866	221	42	of	of	ADP
iiclr-17866	221	43	foreign	foreign	ADJ
iiclr-17866	221	44	-	-	PUNCT
iiclr-17866	221	45	source	source	NOUN
iiclr-17866	221	46	income	income	NOUN
iiclr-17866	221	47	.	.	PUNCT
iiclr-17866	222	1	,	,	PUNCT
iiclr-17866	222	2	96	96	NUM
iiclr-17866	222	3	3	3	NUM
iiclr-17866	222	4	.	.	PUNCT
iiclr-17866	223	1	the	the	DET
iiclr-17866	223	2	united	united	PROPN
iiclr-17866	223	3	states	states	PROPN
iiclr-17866	223	4	tax	tax	NOUN
iiclr-17866	223	5	code	code	NOUN
iiclr-17866	223	6	is	be	AUX
iiclr-17866	223	7	unworkably	unworkably	ADV
iiclr-17866	223	8	complex	complex	ADJ
iiclr-17866	223	9	the	the	DET
iiclr-17866	223	10	internal	internal	ADJ
iiclr-17866	223	11	revenue	revenue	NOUN
iiclr-17866	223	12	code	code	NOUN
iiclr-17866	223	13	(	(	PUNCT
iiclr-17866	223	14	irc	irc	NOUN
iiclr-17866	223	15	)	)	PUNCT
iiclr-17866	223	16	is	be	AUX
iiclr-17866	223	17	very	very	ADV
iiclr-17866	223	18	long	long	ADJ
iiclr-17866	223	19	and	and	CCONJ
iiclr-17866	223	20	complex	complex	ADJ
iiclr-17866	223	21	.	.	PUNCT
iiclr-17866	224	1	97	97	NUM
iiclr-17866	224	2	since	since	SCONJ
iiclr-17866	224	3	its	its	PRON
iiclr-17866	224	4	enactment	enactment	NOUN
iiclr-17866	224	5	in	in	ADP
iiclr-17866	224	6	1913	1913	NUM
iiclr-17866	224	7	,	,	PUNCT
iiclr-17866	224	8	the	the	DET
iiclr-17866	224	9	irc	irc	PROPN
iiclr-17866	224	10	has	have	AUX
iiclr-17866	224	11	grown	grow	VERB
iiclr-17866	224	12	from	from	ADP
iiclr-17866	224	13	400	400	NUM
iiclr-17866	224	14	to	to	PART
iiclr-17866	224	15	67,204	67,204	NUM
iiclr-17866	224	16	pages	page	NOUN
iiclr-17866	224	17	,	,	PUNCT
iiclr-17866	224	18	increasing	increase	VERB
iiclr-17866	224	19	in	in	ADP
iiclr-17866	224	20	length	length	NOUN
iiclr-17866	224	21	by	by	ADP
iiclr-17866	224	22	forty	forty	NUM
iiclr-17866	224	23	-	-	PUNCT
iiclr-17866	224	24	three	three	NUM
iiclr-17866	224	25	percent	percent	NOUN
iiclr-17866	224	26	from	from	ADP
iiclr-17866	224	27	2000	2000	NUM
iiclr-17866	224	28	to	to	ADP
iiclr-17866	224	29	2006.98	2006.98	NUM
iiclr-17866	224	30	because	because	SCONJ
iiclr-17866	224	31	of	of	ADP
iiclr-17866	224	32	the	the	DET
iiclr-17866	224	33	complexity	complexity	NOUN
iiclr-17866	224	34	of	of	ADP
iiclr-17866	224	35	the	the	DET
iiclr-17866	224	36	irc	irc	NOUN
iiclr-17866	224	37	and	and	CCONJ
iiclr-17866	224	38	the	the	DET
iiclr-17866	224	39	reporting	reporting	NOUN
iiclr-17866	224	40	requirements	requirement	VERB
iiclr-17866	224	41	public	public	ADJ
iiclr-17866	224	42	companies	company	NOUN
iiclr-17866	224	43	face	face	VERB
iiclr-17866	224	44	,	,	PUNCT
iiclr-17866	224	45	companies	company	NOUN
iiclr-17866	224	46	must	must	AUX
iiclr-17866	224	47	hire	hire	VERB
iiclr-17866	224	48	accountants	accountant	NOUN
iiclr-17866	224	49	and	and	CCONJ
iiclr-17866	224	50	auditors	auditor	NOUN
iiclr-17866	224	51	to	to	PART
iiclr-17866	224	52	prepare	prepare	VERB
iiclr-17866	224	53	their	their	PRON
iiclr-17866	224	54	taxes	taxis	NOUN
iiclr-17866	224	55	and	and	CCONJ
iiclr-17866	224	56	financial	financial	ADJ
iiclr-17866	224	57	statements	statement	NOUN
iiclr-17866	224	58	.	.	PUNCT
iiclr-17866	225	1	additionally	additionally	ADV
iiclr-17866	225	2	,	,	PUNCT
iiclr-17866	225	3	as	as	ADP
iiclr-17866	225	4	a	a	DET
iiclr-17866	225	5	result	result	NOUN
iiclr-17866	225	6	of	of	ADP
iiclr-17866	225	7	corporate	corporate	ADJ
iiclr-17866	225	8	scandals	scandal	NOUN
iiclr-17866	225	9	in	in	ADP
iiclr-17866	225	10	the	the	DET
iiclr-17866	225	11	late	late	ADJ
iiclr-17866	225	12	1990s	1990	NOUN
iiclr-17866	225	13	and	and	CCONJ
iiclr-17866	225	14	early	early	ADJ
iiclr-17866	225	15	2000s	2000s	NUM
iiclr-17866	225	16	,	,	PUNCT
iiclr-17866	225	17	congress	congress	PROPN
iiclr-17866	225	18	passed	pass	VERB
iiclr-17866	225	19	the	the	DET
iiclr-17866	225	20	sarbanes	sarbanes	PROPN
iiclr-17866	225	21	-	-	PUNCT
iiclr-17866	225	22	oxley	oxley	ADJ
iiclr-17866	225	23	act	act	NOUN
iiclr-17866	225	24	to	to	PART
iiclr-17866	225	25	"	"	PUNCT
iiclr-17866	225	26	enhance	enhance	VERB
iiclr-17866	225	27	corporate	corporate	ADJ
iiclr-17866	225	28	responsibility	responsibility	NOUN
iiclr-17866	225	29	,	,	PUNCT
iiclr-17866	225	30	enhance	enhance	VERB
iiclr-17866	225	31	financial	financial	ADJ
iiclr-17866	225	32	disclosures	disclosure	NOUN
iiclr-17866	225	33	and	and	CCONJ
iiclr-17866	225	34	combat	combat	VERB
iiclr-17866	225	35	corporate	corporate	ADJ
iiclr-17866	225	36	and	and	CCONJ
iiclr-17866	225	37	accounting	accounting	NOUN
iiclr-17866	225	38	fraud	fraud	NOUN
iiclr-17866	225	39	.	.	PUNCT
iiclr-17866	225	40	"	"	PUNCT
iiclr-17866	226	1	99	99	NUM
iiclr-17866	226	2	despite	despite	SCONJ
iiclr-17866	226	3	these	these	DET
iiclr-17866	226	4	good	good	ADJ
iiclr-17866	226	5	intentions	intention	NOUN
iiclr-17866	226	6	,	,	PUNCT
iiclr-17866	226	7	the	the	DET
iiclr-17866	226	8	sarbanes	sarbanes	PROPN
iiclr-17866	226	9	-	-	PUNCT
iiclr-17866	226	10	oxley	oxley	ADJ
iiclr-17866	226	11	act	act	NOUN
iiclr-17866	226	12	has	have	AUX
iiclr-17866	226	13	drawn	draw	VERB
iiclr-17866	226	14	a	a	DET
iiclr-17866	226	15	great	great	ADJ
iiclr-17866	226	16	deal	deal	NOUN
iiclr-17866	226	17	89	89	NUM
iiclr-17866	226	18	.	.	PUNCT
iiclr-17866	227	1	see	see	VERB
iiclr-17866	227	2	supra	supra	PROPN
iiclr-17866	227	3	part	part	PROPN
iiclr-17866	227	4	ii.b.1	ii.b.1	PROPN
iiclr-17866	227	5	.	.	PUNCT
iiclr-17866	228	1	90	90	NUM
iiclr-17866	228	2	.	.	PUNCT
iiclr-17866	228	3	drucker	drucker	PROPN
iiclr-17866	228	4	,	,	PUNCT
iiclr-17866	228	5	supra	supra	PROPN
iiclr-17866	228	6	note	note	NOUN
iiclr-17866	228	7	9	9	NUM
iiclr-17866	228	8	.	.	NOUN
iiclr-17866	228	9	91	91	NUM
iiclr-17866	228	10	.	.	PUNCT
iiclr-17866	229	1	i	i	PRON
iiclr-17866	229	2	d.	d.	PROPN
iiclr-17866	229	3	92	92	NUM
iiclr-17866	229	4	.	.	PUNCT
iiclr-17866	230	1	clausing	clause	VERB
iiclr-17866	230	2	,	,	PUNCT
iiclr-17866	230	3	supra	supra	PROPN
iiclr-17866	230	4	note	note	VERB
iiclr-17866	230	5	87	87	NUM
iiclr-17866	230	6	.	.	PUNCT
iiclr-17866	231	1	93	93	NUM
iiclr-17866	231	2	.	.	PUNCT
iiclr-17866	232	1	jeremy	jeremy	PROPN
iiclr-17866	232	2	a.	a.	PROPN
iiclr-17866	232	3	leonard	leonard	PROPN
iiclr-17866	232	4	,	,	PUNCT
iiclr-17866	232	5	nat'l	nat'l	PROPN
iiclr-17866	232	6	ass'n	ass'n	ADV
iiclr-17866	232	7	of	of	ADP
iiclr-17866	232	8	mfrs	mfrs	NOUN
iiclr-17866	232	9	.	.	PUNCT
iiclr-17866	232	10	,	,	PUNCT
iiclr-17866	232	11	how	how	SCONJ
iiclr-17866	232	12	structural	structural	ADJ
iiclr-17866	232	13	costs	cost	NOUN
iiclr-17866	232	14	imposed	impose	VERB
iiclr-17866	232	15	on	on	ADP
iiclr-17866	232	16	u.s	u.s	PROPN
iiclr-17866	232	17	.	.	PROPN
iiclr-17866	232	18	manufacturers	manufacturer	NOUN
iiclr-17866	232	19	harm	harm	VERB
iiclr-17866	232	20	workers	worker	NOUN
iiclr-17866	232	21	and	and	CCONJ
iiclr-17866	232	22	threaten	threaten	VERB
iiclr-17866	232	23	competitiveness	competitiveness	NOUN
iiclr-17866	232	24	(	(	PUNCT
iiclr-17866	232	25	2003	2003	NUM
iiclr-17866	232	26	)	)	PUNCT
iiclr-17866	232	27	,	,	PUNCT
iiclr-17866	232	28	available	available	ADJ
iiclr-17866	232	29	at	at	ADP
iiclr-17866	232	30	http://www.themanufacturinginstitute.org/-/media/5469dac833e344e8925ab968	http://www.themanufacturinginstitute.org/-/media/5469dac833e344e8925ab968	PROPN
iiclr-17866	232	31	1	1	NUM
iiclr-17866	232	32	eaeb	eaeb	PROPN
iiclr-17866	232	33	167	167	NUM
iiclr-17866	232	34	.	.	PUNCT
iiclr-17866	232	35	ashx	ashx	NOUN
iiclr-17866	232	36	.	.	PUNCT
iiclr-17866	233	1	94	94	NUM
iiclr-17866	233	2	.	.	PUNCT
iiclr-17866	234	1	i	i	PRON
iiclr-17866	234	2	d.	d.	PROPN
iiclr-17866	234	3	at	at	ADP
iiclr-17866	234	4	1	1	NUM
iiclr-17866	234	5	.	.	NOUN
iiclr-17866	234	6	95	95	NUM
iiclr-17866	234	7	.	.	PUNCT
iiclr-17866	235	1	i	i	PRON
iiclr-17866	235	2	d.	d.	PROPN
iiclr-17866	235	3	at	at	ADP
iiclr-17866	235	4	12	12	NUM
iiclr-17866	235	5	.	.	PUNCT
iiclr-17866	236	1	96	96	NUM
iiclr-17866	236	2	.	.	PUNCT
iiclr-17866	237	1	i	i	PRON
iiclr-17866	237	2	d.	d.	PROPN
iiclr-17866	237	3	at	at	ADP
iiclr-17866	237	4	3	3	NUM
iiclr-17866	237	5	.	.	PROPN
iiclr-17866	237	6	97	97	NUM
iiclr-17866	237	7	.	.	PUNCT
iiclr-17866	238	1	see	see	VERB
iiclr-17866	238	2	americans	americans	PROPN
iiclr-17866	238	3	for	for	ADP
iiclr-17866	238	4	fair	fair	ADJ
iiclr-17866	238	5	taxation	taxation	NOUN
iiclr-17866	238	6	,	,	PUNCT
iiclr-17866	238	7	what	what	PRON
iiclr-17866	238	8	the	the	DET
iiclr-17866	238	9	federal	federal	ADJ
iiclr-17866	238	10	tax	tax	NOUN
iiclr-17866	238	11	system	system	NOUN
iiclr-17866	238	12	is	be	AUX
iiclr-17866	238	13	costing	cost	VERB
iiclr-17866	238	14	you	you	PRON
iiclr-17866	238	15	-	-	PUNCT
iiclr-17866	238	16	besides	besides	SCONJ
iiclr-17866	238	17	your	your	PRON
iiclr-17866	238	18	taxes	taxis	NOUN
iiclr-17866	238	19	!	!	PUNCT
iiclr-17866	239	1	2	2	NUM
iiclr-17866	239	2	(	(	PUNCT
iiclr-17866	239	3	2007	2007	NUM
iiclr-17866	239	4	)	)	PUNCT
iiclr-17866	239	5	,	,	PUNCT
iiclr-17866	239	6	available	available	ADJ
iiclr-17866	239	7	at	at	ADP
iiclr-17866	239	8	www.fairtax.org/pdf/	www.fairtax.org/pdf/	NOUN
iiclr-17866	239	9	whatthefederaltaxsystemlscostingyou.pdf	whatthefederaltaxsystemlscostingyou.pdf	NOUN
iiclr-17866	239	10	.	.	PUNCT
iiclr-17866	240	1	98	98	NUM
iiclr-17866	240	2	.	.	PUNCT
iiclr-17866	241	1	i	i	PRON
iiclr-17866	241	2	d.	d.	PROPN
iiclr-17866	241	3	99	99	NUM
iiclr-17866	241	4	.	.	PUNCT
iiclr-17866	242	1	u.s	u.s	PROPN
iiclr-17866	242	2	.	.	PROPN
iiclr-17866	242	3	sec	sec	PROPN
iiclr-17866	242	4	.	.	PROPN
iiclr-17866	242	5	&	&	CCONJ
iiclr-17866	242	6	exch	exch	PROPN
iiclr-17866	242	7	.	.	PUNCT
iiclr-17866	243	1	comm'n	comm'n	PROPN
iiclr-17866	243	2	,	,	PUNCT
iiclr-17866	243	3	the	the	DET
iiclr-17866	243	4	laws	law	NOUN
iiclr-17866	243	5	that	that	PRON
iiclr-17866	243	6	govern	govern	VERB
iiclr-17866	243	7	the	the	DET
iiclr-17866	243	8	securities	security	NOUN
iiclr-17866	243	9	industry	industry	NOUN
iiclr-17866	243	10	,	,	PUNCT
iiclr-17866	243	11	http://www.sec.gov/about/laws.shtml#sox2002	http://www.sec.gov/about/laws.shtml#sox2002	NOUN
iiclr-17866	243	12	(	(	PUNCT
iiclr-17866	243	13	last	last	ADJ
iiclr-17866	243	14	updated	update	VERB
iiclr-17866	243	15	june	june	PROPN
iiclr-17866	243	16	27	27	NUM
iiclr-17866	243	17	,	,	PUNCT
iiclr-17866	243	18	2012	2012	NUM
iiclr-17866	243	19	)	)	PUNCT
iiclr-17866	243	20	.	.	PUNCT
iiclr-17866	244	1	2012	2012	NUM
iiclr-17866	244	2	]	]	SYM
iiclr-17866	244	3	355	355	NUM
iiclr-17866	244	4	ind	ind	NOUN
iiclr-17866	244	5	.	.	PUNCT
iiclr-17866	245	1	int'l	int'l	PROPN
iiclr-17866	245	2	&	&	CCONJ
iiclr-17866	245	3	comp	comp	PROPN
iiclr-17866	245	4	.	.	PUNCT
iiclr-17866	246	1	l.	l.	PROPN
iiclr-17866	246	2	rev	rev	PROPN
iiclr-17866	246	3	.	.	PROPN
iiclr-17866	246	4	of	of	ADP
iiclr-17866	246	5	criticism	criticism	NOUN
iiclr-17866	246	6	for	for	ADP
iiclr-17866	246	7	the	the	DET
iiclr-17866	246	8	heavy	heavy	ADJ
iiclr-17866	246	9	burden	burden	NOUN
iiclr-17866	246	10	it	it	PRON
iiclr-17866	246	11	places	place	VERB
iiclr-17866	246	12	on	on	ADP
iiclr-17866	246	13	companies.100	companies.100	NOUN
iiclr-17866	246	14	companies	company	NOUN
iiclr-17866	246	15	spend	spend	VERB
iiclr-17866	246	16	a	a	DET
iiclr-17866	246	17	significant	significant	ADJ
iiclr-17866	246	18	amount	amount	NOUN
iiclr-17866	246	19	of	of	ADP
iiclr-17866	246	20	money	money	NOUN
iiclr-17866	246	21	to	to	PART
iiclr-17866	246	22	comply	comply	VERB
iiclr-17866	246	23	with	with	ADP
iiclr-17866	246	24	the	the	DET
iiclr-17866	246	25	sarbanes	sarbane	NOUN
iiclr-17866	246	26	-	-	PUNCT
iiclr-17866	246	27	oxley	oxley	ADJ
iiclr-17866	246	28	act	act	NOUN
iiclr-17866	246	29	in	in	ADP
iiclr-17866	246	30	addition	addition	NOUN
iiclr-17866	246	31	to	to	ADP
iiclr-17866	246	32	the	the	DET
iiclr-17866	246	33	cost	cost	NOUN
iiclr-17866	246	34	of	of	ADP
iiclr-17866	246	35	filing	file	VERB
iiclr-17866	246	36	their	their	PRON
iiclr-17866	246	37	taxes	taxis	NOUN
iiclr-17866	246	38	.	.	PUNCT
iiclr-17866	247	1	section	section	NOUN
iiclr-17866	247	2	404	404	NUM
iiclr-17866	247	3	of	of	ADP
iiclr-17866	247	4	the	the	DET
iiclr-17866	247	5	act	act	NOUN
iiclr-17866	247	6	is	be	AUX
iiclr-17866	247	7	one	one	NUM
iiclr-17866	247	8	of	of	ADP
iiclr-17866	247	9	its	its	PRON
iiclr-17866	247	10	most	most	ADJ
iiclr-17866	247	11	"	"	PUNCT
iiclr-17866	247	12	onerous	onerous	ADJ
iiclr-17866	247	13	"	"	PUNCT
iiclr-17866	247	14	aspects	aspect	NOUN
iiclr-17866	247	15	.	.	PUNCT
iiclr-17866	247	16	'	'	PUNCT
iiclr-17866	248	1	10	10	NUM
iiclr-17866	248	2	it	it	PRON
iiclr-17866	248	3	requires	require	VERB
iiclr-17866	248	4	companies	company	NOUN
iiclr-17866	248	5	to	to	PART
iiclr-17866	248	6	annually	annually	ADV
iiclr-17866	248	7	produce	produce	VERB
iiclr-17866	248	8	"	"	PUNCT
iiclr-17866	248	9	an	an	DET
iiclr-17866	248	10	internal	internal	ADJ
iiclr-17866	248	11	control	control	NOUN
iiclr-17866	248	12	report	report	NOUN
iiclr-17866	248	13	"	"	PUNCT
iiclr-17866	248	14	that	that	SCONJ
iiclr-17866	248	15	(	(	PUNCT
iiclr-17866	248	16	1	1	X
iiclr-17866	248	17	)	)	PUNCT
iiclr-17866	248	18	state[s	state[s	PROPN
iiclr-17866	248	19	]	]	PUNCT
iiclr-17866	248	20	the	the	DET
iiclr-17866	248	21	responsibility	responsibility	NOUN
iiclr-17866	248	22	of	of	ADP
iiclr-17866	248	23	management	management	NOUN
iiclr-17866	248	24	for	for	ADP
iiclr-17866	248	25	establishing	establish	VERB
iiclr-17866	248	26	and	and	CCONJ
iiclr-17866	248	27	maintaining	maintain	VERB
iiclr-17866	248	28	an	an	DET
iiclr-17866	248	29	adequate	adequate	ADJ
iiclr-17866	248	30	internal	internal	ADJ
iiclr-17866	248	31	control	control	NOUN
iiclr-17866	248	32	structure	structure	NOUN
iiclr-17866	248	33	and	and	CCONJ
iiclr-17866	248	34	procedures	procedure	NOUN
iiclr-17866	248	35	for	for	ADP
iiclr-17866	248	36	financial	financial	ADJ
iiclr-17866	248	37	reporting	reporting	NOUN
iiclr-17866	248	38	;	;	PUNCT
iiclr-17866	248	39	and	and	CCONJ
iiclr-17866	248	40	(	(	PUNCT
iiclr-17866	248	41	2	2	X
iiclr-17866	248	42	)	)	PUNCT
iiclr-17866	248	43	contain[s	contain[	VERB
iiclr-17866	248	44	]	]	PUNCT
iiclr-17866	248	45	an	an	DET
iiclr-17866	248	46	assessment	assessment	NOUN
iiclr-17866	248	47	,	,	PUNCT
iiclr-17866	248	48	as	as	ADP
iiclr-17866	248	49	of	of	ADP
iiclr-17866	248	50	the	the	DET
iiclr-17866	248	51	end	end	NOUN
iiclr-17866	248	52	of	of	ADP
iiclr-17866	248	53	the	the	DET
iiclr-17866	248	54	most	most	ADV
iiclr-17866	248	55	recent	recent	ADJ
iiclr-17866	248	56	fiscal	fiscal	ADJ
iiclr-17866	248	57	year	year	NOUN
iiclr-17866	248	58	of	of	ADP
iiclr-17866	248	59	the	the	DET
iiclr-17866	248	60	issuer	issuer	NOUN
iiclr-17866	248	61	,	,	PUNCT
iiclr-17866	248	62	of	of	ADP
iiclr-17866	248	63	the	the	DET
iiclr-17866	248	64	effectiveness	effectiveness	NOUN
iiclr-17866	248	65	of	of	ADP
iiclr-17866	248	66	the	the	DET
iiclr-17866	248	67	internal	internal	ADJ
iiclr-17866	248	68	control	control	NOUN
iiclr-17866	248	69	structure	structure	NOUN
iiclr-17866	248	70	and	and	CCONJ
iiclr-17866	248	71	procedures	procedure	NOUN
iiclr-17866	248	72	of	of	ADP
iiclr-17866	248	73	the	the	DET
iiclr-17866	248	74	issuer	issuer	NOUN
iiclr-17866	248	75	for	for	ADP
iiclr-17866	248	76	financial	financial	ADJ
iiclr-17866	248	77	reporting	reporting	NOUN
iiclr-17866	248	78	.	.	PUNCT
iiclr-17866	249	1	°	°	ADP
iiclr-17866	249	2	2	2	NUM
iiclr-17866	249	3	it	it	PRON
iiclr-17866	249	4	is	be	AUX
iiclr-17866	249	5	estimated	estimate	VERB
iiclr-17866	249	6	that	that	SCONJ
iiclr-17866	249	7	§	§	PROPN
iiclr-17866	249	8	404	404	NUM
iiclr-17866	249	9	costs	cost	VERB
iiclr-17866	249	10	companies	company	NOUN
iiclr-17866	249	11	about	about	ADP
iiclr-17866	249	12	$	$	SYM
iiclr-17866	249	13	2.3	2.3	NUM
iiclr-17866	249	14	million	million	NUM
iiclr-17866	249	15	each	each	DET
iiclr-17866	249	16	year	year	NOUN
iiclr-17866	249	17	in	in	ADP
iiclr-17866	249	18	direct	direct	ADJ
iiclr-17866	249	19	compliance	compliance	NOUN
iiclr-17866	249	20	costs.10	costs.10	NOUN
iiclr-17866	249	21	3	3	NUM
iiclr-17866	249	22	problematically	problematically	ADV
iiclr-17866	249	23	,	,	PUNCT
iiclr-17866	249	24	the	the	DET
iiclr-17866	249	25	benefits	benefit	NOUN
iiclr-17866	249	26	from	from	ADP
iiclr-17866	249	27	§	§	PROPN
iiclr-17866	249	28	404	404	NUM
iiclr-17866	249	29	do	do	AUX
iiclr-17866	249	30	not	not	PART
iiclr-17866	249	31	seem	seem	VERB
iiclr-17866	249	32	to	to	PART
iiclr-17866	249	33	be	be	AUX
iiclr-17866	249	34	worth	worth	ADJ
iiclr-17866	249	35	these	these	DET
iiclr-17866	249	36	costs	cost	NOUN
iiclr-17866	249	37	.	.	PUNCT
iiclr-17866	250	1	'04	'04	NUM
iiclr-17866	250	2	only	only	ADV
iiclr-17866	250	3	nineteen	nineteen	NUM
iiclr-17866	250	4	percent	percent	NOUN
iiclr-17866	250	5	of	of	ADP
iiclr-17866	250	6	companies	company	NOUN
iiclr-17866	250	7	surveyed	survey	VERB
iiclr-17866	250	8	said	say	VERB
iiclr-17866	250	9	that	that	SCONJ
iiclr-17866	250	10	the	the	DET
iiclr-17866	250	11	benefits	benefit	NOUN
iiclr-17866	250	12	from	from	ADP
iiclr-17866	250	13	§	§	PROPN
iiclr-17866	250	14	404	404	NUM
iiclr-17866	250	15	outweigh	outweigh	VERB
iiclr-17866	250	16	the	the	DET
iiclr-17866	250	17	enormous	enormous	ADJ
iiclr-17866	250	18	costs	cost	NOUN
iiclr-17866	250	19	of	of	ADP
iiclr-17866	250	20	compliance	compliance	NOUN
iiclr-17866	250	21	.	.	PUNCT
iiclr-17866	250	22	'	'	PUNCT
iiclr-17866	251	1	0	0	NUM
iiclr-17866	251	2	5	5	NUM
iiclr-17866	251	3	furthermore	furthermore	ADV
iiclr-17866	251	4	,	,	PUNCT
iiclr-17866	251	5	preparing	prepare	VERB
iiclr-17866	251	6	tax	tax	NOUN
iiclr-17866	251	7	returns	return	NOUN
iiclr-17866	251	8	and	and	CCONJ
iiclr-17866	251	9	complying	comply	VERB
iiclr-17866	251	10	with	with	ADP
iiclr-17866	251	11	other	other	ADJ
iiclr-17866	251	12	irc	irc	PROPN
iiclr-17866	251	13	provisions	provision	NOUN
iiclr-17866	251	14	are	be	AUX
iiclr-17866	251	15	also	also	ADV
iiclr-17866	251	16	expensive	expensive	ADJ
iiclr-17866	251	17	for	for	ADP
iiclr-17866	251	18	companies.10	companies.10	VERB
iiclr-17866	251	19	6	6	NUM
iiclr-17866	251	20	in	in	ADP
iiclr-17866	251	21	2005	2005	NUM
iiclr-17866	251	22	united	united	PROPN
iiclr-17866	251	23	states	states	PROPN
iiclr-17866	251	24	companies	company	NOUN
iiclr-17866	251	25	paid	pay	VERB
iiclr-17866	251	26	$	$	SYM
iiclr-17866	251	27	147.7	147.7	NUM
iiclr-17866	251	28	billion	billion	NUM
iiclr-17866	251	29	to	to	PART
iiclr-17866	251	30	comply	comply	VERB
iiclr-17866	251	31	with	with	ADP
iiclr-17866	251	32	the	the	DET
iiclr-17866	251	33	irc,10	irc,10	NOUN
iiclr-17866	251	34	7	7	NUM
iiclr-17866	251	35	and	and	CCONJ
iiclr-17866	251	36	these	these	DET
iiclr-17866	251	37	compliance	compliance	NOUN
iiclr-17866	251	38	costs	cost	NOUN
iiclr-17866	251	39	are	be	AUX
iiclr-17866	251	40	projected	project	VERB
iiclr-17866	251	41	to	to	PART
iiclr-17866	251	42	be	be	AUX
iiclr-17866	251	43	$	$	SYM
iiclr-17866	251	44	268.9	268.9	NUM
iiclr-17866	251	45	billion	billion	NUM
iiclr-17866	251	46	by	by	ADP
iiclr-17866	251	47	2015.108	2015.108	PROPN
iiclr-17866	251	48	the	the	DET
iiclr-17866	251	49	complexities	complexity	NOUN
iiclr-17866	251	50	of	of	ADP
iiclr-17866	251	51	the	the	DET
iiclr-17866	251	52	irc	irc	PROPN
iiclr-17866	251	53	have	have	AUX
iiclr-17866	251	54	had	have	VERB
iiclr-17866	251	55	a	a	DET
iiclr-17866	251	56	negative	negative	ADJ
iiclr-17866	251	57	effect	effect	NOUN
iiclr-17866	251	58	on	on	ADP
iiclr-17866	251	59	government	government	NOUN
iiclr-17866	251	60	revenues	revenue	NOUN
iiclr-17866	251	61	from	from	ADP
iiclr-17866	251	62	corporate	corporate	ADJ
iiclr-17866	251	63	taxes	taxis	NOUN
iiclr-17866	251	64	.	.	PUNCT
iiclr-17866	252	1	109	109	NUM
iiclr-17866	252	2	corporate	corporate	ADJ
iiclr-17866	252	3	tax	tax	NOUN
iiclr-17866	252	4	receipts	receipt	NOUN
iiclr-17866	252	5	have	have	AUX
iiclr-17866	252	6	been	be	AUX
iiclr-17866	252	7	on	on	ADP
iiclr-17866	252	8	a	a	DET
iiclr-17866	252	9	downward	downward	ADJ
iiclr-17866	252	10	trend	trend	NOUN
iiclr-17866	252	11	over	over	ADP
iiclr-17866	252	12	the	the	DET
iiclr-17866	252	13	past	past	ADJ
iiclr-17866	252	14	few	few	ADJ
iiclr-17866	252	15	decades	decade	NOUN
iiclr-17866	252	16	,	,	PUNCT
iiclr-17866	252	17	as	as	SCONJ
iiclr-17866	252	18	the	the	DET
iiclr-17866	252	19	irc	irc	NOUN
iiclr-17866	252	20	has	have	AUX
iiclr-17866	252	21	become	become	VERB
iiclr-17866	252	22	more	more	ADV
iiclr-17866	252	23	complex	complex	ADJ
iiclr-17866	252	24	and	and	CCONJ
iiclr-17866	252	25	as	as	SCONJ
iiclr-17866	252	26	more	more	ADJ
iiclr-17866	252	27	loopholes	loophole	NOUN
iiclr-17866	252	28	have	have	AUX
iiclr-17866	252	29	become	become	VERB
iiclr-17866	252	30	available	available	ADJ
iiclr-17866	252	31	for	for	SCONJ
iiclr-17866	252	32	corporations	corporation	NOUN
iiclr-17866	252	33	to	to	PART
iiclr-17866	252	34	exploit	exploit	VERB
iiclr-17866	252	35	.	.	PUNCT
iiclr-17866	252	36	"	"	PUNCT
iiclr-17866	253	1	0	0	NUM
iiclr-17866	254	1	during	during	ADP
iiclr-17866	254	2	fiscal	fiscal	ADJ
iiclr-17866	254	3	year	year	NOUN
iiclr-17866	254	4	1960	1960	NUM
iiclr-17866	254	5	,	,	PUNCT
iiclr-17866	254	6	corporate	corporate	ADJ
iiclr-17866	254	7	tax	tax	NOUN
iiclr-17866	254	8	receipts	receipt	NOUN
iiclr-17866	254	9	totaled	total	VERB
iiclr-17866	254	10	4.2	4.2	NUM
iiclr-17866	254	11	percent	percent	NOUN
iiclr-17866	254	12	of	of	ADP
iiclr-17866	254	13	gdp	gdp	NOUN
iiclr-17866	254	14	,	,	PUNCT
iiclr-17866	254	15	while	while	SCONJ
iiclr-17866	254	16	in	in	ADP
iiclr-17866	254	17	2004	2004	NUM
iiclr-17866	254	18	corporate	corporate	ADJ
iiclr-17866	254	19	tax	tax	NOUN
iiclr-17866	254	20	receipts	receipt	NOUN
iiclr-17866	254	21	totaled	total	VERB
iiclr-17866	254	22	only	only	ADV
iiclr-17866	254	23	1.6	1.6	NUM
iiclr-17866	254	24	percent	percent	NOUN
iiclr-17866	254	25	-	-	PUNCT
iiclr-17866	254	26	a	a	DET
iiclr-17866	254	27	decrease	decrease	NOUN
iiclr-17866	254	28	of	of	ADP
iiclr-17866	254	29	2.6	2.6	NUM
iiclr-17866	254	30	percent	percent	NOUN
iiclr-17866	254	31	.	.	PUNCT
iiclr-17866	255	1	"	"	PUNCT
iiclr-17866	255	2	'	'	PUNCT
iiclr-17866	255	3	as	as	SCONJ
iiclr-17866	255	4	the	the	DET
iiclr-17866	255	5	list	list	NOUN
iiclr-17866	255	6	of	of	ADP
iiclr-17866	255	7	companies	company	NOUN
iiclr-17866	255	8	using	use	VERB
iiclr-17866	255	9	tax	tax	NOUN
iiclr-17866	255	10	loopholes	loophole	NOUN
iiclr-17866	255	11	gets	get	VERB
iiclr-17866	255	12	longer	long	ADJ
iiclr-17866	255	13	,	,	PUNCT
iiclr-17866	255	14	less	less	ADJ
iiclr-17866	255	15	and	and	CCONJ
iiclr-17866	255	16	less	less	ADJ
iiclr-17866	255	17	tax	tax	NOUN
iiclr-17866	255	18	revenue	revenue	NOUN
iiclr-17866	255	19	is	be	AUX
iiclr-17866	255	20	generated	generate	VERB
iiclr-17866	255	21	for	for	ADP
iiclr-17866	255	22	the	the	DET
iiclr-17866	255	23	united	united	PROPN
iiclr-17866	255	24	states	states	PROPN
iiclr-17866	255	25	treasury	treasury	PROPN
iiclr-17866	255	26	.	.	PUNCT
iiclr-17866	256	1	with	with	ADP
iiclr-17866	256	2	a	a	DET
iiclr-17866	256	3	deteriorating	deteriorate	VERB
iiclr-17866	256	4	fiscal	fiscal	ADJ
iiclr-17866	256	5	situation	situation	NOUN
iiclr-17866	256	6	in	in	ADP
iiclr-17866	256	7	the	the	DET
iiclr-17866	256	8	united	united	PROPN
iiclr-17866	256	9	states	states	PROPN
iiclr-17866	256	10	,	,	PUNCT
iiclr-17866	256	11	the	the	DET
iiclr-17866	256	12	government	government	NOUN
iiclr-17866	256	13	100	100	NUM
iiclr-17866	256	14	.	.	PUNCT
iiclr-17866	257	1	see	see	VERB
iiclr-17866	257	2	james	james	PROPN
iiclr-17866	257	3	freeman	freeman	PROPN
iiclr-17866	257	4	,	,	PUNCT
iiclr-17866	257	5	the	the	DET
iiclr-17866	257	6	supreme	supreme	ADJ
iiclr-17866	257	7	case	case	NOUN
iiclr-17866	257	8	against	against	ADP
iiclr-17866	257	9	sarbanes	sarbane	NOUN
iiclr-17866	257	10	-	-	PUNCT
iiclr-17866	257	11	oxley	oxley	PROPN
iiclr-17866	257	12	,	,	PUNCT
iiclr-17866	257	13	wall	wall	PROPN
iiclr-17866	257	14	st	st	PROPN
iiclr-17866	257	15	.	.	PROPN
iiclr-17866	257	16	j.	j.	PROPN
iiclr-17866	257	17	(	(	PUNCT
iiclr-17866	257	18	dec	dec	PROPN
iiclr-17866	257	19	.	.	PROPN
iiclr-17866	257	20	15	15	NUM
iiclr-17866	257	21	,	,	PUNCT
iiclr-17866	257	22	2009	2009	NUM
iiclr-17866	257	23	)	)	PUNCT
iiclr-17866	257	24	,	,	PUNCT
iiclr-17866	257	25	http://online.wsj.com/article/	http://online.wsj.com/article/	PROPN
iiclr-17866	257	26	sb	sb	PROPN
iiclr-17866	257	27	10001424052748704431804574539921864252380.html	10001424052748704431804574539921864252380.html	PROPN
iiclr-17866	257	28	.	.	PUNCT
iiclr-17866	258	1	101	101	NUM
iiclr-17866	258	2	.	.	PUNCT
iiclr-17866	259	1	i	i	PRON
iiclr-17866	259	2	d.	d.	PROPN
iiclr-17866	259	3	102	102	NUM
iiclr-17866	259	4	.	.	PUNCT
iiclr-17866	259	5	5	5	NUM
iiclr-17866	259	6	u.s.c	u.s.c	ADJ
iiclr-17866	259	7	.	.	PUNCT
iiclr-17866	260	1	§	§	PROPN
iiclr-17866	260	2	7262(a	7262(a	NOUN
iiclr-17866	260	3	)	)	PUNCT
iiclr-17866	260	4	(	(	PUNCT
iiclr-17866	260	5	2010	2010	NUM
iiclr-17866	260	6	)	)	PUNCT
iiclr-17866	260	7	.	.	PUNCT
iiclr-17866	261	1	103	103	NUM
iiclr-17866	261	2	.	.	PUNCT
iiclr-17866	262	1	i	i	PRON
iiclr-17866	262	2	d.	d.	PROPN
iiclr-17866	262	3	104	104	NUM
iiclr-17866	262	4	.	.	PUNCT
iiclr-17866	263	1	i	i	PRON
iiclr-17866	263	2	d.	d.	PROPN
iiclr-17866	263	3	105	105	NUM
iiclr-17866	263	4	.	.	PUNCT
iiclr-17866	264	1	i	i	PRON
iiclr-17866	264	2	d.	d.	PROPN
iiclr-17866	264	3	106	106	NUM
iiclr-17866	264	4	.	.	PUNCT
iiclr-17866	265	1	americans	americans	PROPN
iiclr-17866	265	2	for	for	ADP
iiclr-17866	265	3	fair	fair	ADJ
iiclr-17866	265	4	taxation	taxation	NOUN
iiclr-17866	265	5	,	,	PUNCT
iiclr-17866	265	6	supra	supra	PROPN
iiclr-17866	265	7	note	note	PROPN
iiclr-17866	265	8	97	97	NUM
iiclr-17866	265	9	,	,	PUNCT
iiclr-17866	265	10	at	at	ADP
iiclr-17866	265	11	3	3	NUM
iiclr-17866	265	12	.	.	NOUN
iiclr-17866	265	13	107	107	NUM
iiclr-17866	265	14	.	.	PUNCT
iiclr-17866	266	1	i	i	PRON
iiclr-17866	266	2	d.	d.	PROPN
iiclr-17866	266	3	(	(	PUNCT
iiclr-17866	266	4	"	"	PUNCT
iiclr-17866	266	5	business	business	NOUN
iiclr-17866	266	6	pays	pay	VERB
iiclr-17866	266	7	55.7	55.7	NUM
iiclr-17866	266	8	percent	percent	NOUN
iiclr-17866	266	9	of	of	ADP
iiclr-17866	266	10	[	[	X
iiclr-17866	266	11	estimated	estimate	VERB
iiclr-17866	266	12	$	$	SYM
iiclr-17866	266	13	265.1	265.1	NUM
iiclr-17866	266	14	billion	billion	NUM
iiclr-17866	266	15	in	in	ADP
iiclr-17866	266	16	total	total	ADJ
iiclr-17866	266	17	]	]	PUNCT
iiclr-17866	266	18	compliance	compliance	NOUN
iiclr-17866	266	19	costs	cost	NOUN
iiclr-17866	266	20	108	108	NUM
iiclr-17866	266	21	.	.	PUNCT
iiclr-17866	267	1	i	i	PRON
iiclr-17866	267	2	d.	d.	PROPN
iiclr-17866	267	3	(	(	PUNCT
iiclr-17866	267	4	55.7	55.7	NUM
iiclr-17866	267	5	percent	percent	NOUN
iiclr-17866	267	6	of	of	ADP
iiclr-17866	267	7	estimated	estimate	VERB
iiclr-17866	267	8	$	$	SYM
iiclr-17866	267	9	482.7	482.7	NUM
iiclr-17866	267	10	billion	billion	NUM
iiclr-17866	267	11	total	total	NOUN
iiclr-17866	267	12	)	)	PUNCT
iiclr-17866	267	13	.	.	PUNCT
iiclr-17866	268	1	109	109	NUM
iiclr-17866	268	2	.	.	PUNCT
iiclr-17866	269	1	j.	j.	PROPN
iiclr-17866	269	2	econ	econ	PROPN
iiclr-17866	269	3	.	.	PUNCT
iiclr-17866	270	1	comm	comm	NOUN
iiclr-17866	270	2	.	.	PUNCT
iiclr-17866	271	1	,	,	PUNCT
iiclr-17866	271	2	supra	supra	PROPN
iiclr-17866	271	3	note	note	VERB
iiclr-17866	271	4	42	42	NUM
iiclr-17866	271	5	,	,	PUNCT
iiclr-17866	271	6	at	at	ADP
iiclr-17866	271	7	6	6	NUM
iiclr-17866	271	8	.	.	NOUN
iiclr-17866	271	9	110	110	NUM
iiclr-17866	271	10	.	.	PUNCT
iiclr-17866	272	1	i	i	PRON
iiclr-17866	272	2	d.	d.	PROPN
iiclr-17866	272	3	111	111	NUM
iiclr-17866	272	4	.	.	PUNCT
iiclr-17866	273	1	drucker	drucker	NOUN
iiclr-17866	273	2	,	,	PUNCT
iiclr-17866	273	3	supra	supra	PROPN
iiclr-17866	273	4	note	note	NOUN
iiclr-17866	273	5	9	9	NUM
iiclr-17866	273	6	.	.	NOUN
iiclr-17866	273	7	356	356	NUM
iiclr-17866	273	8	[	[	X
iiclr-17866	273	9	vol	vol	NOUN
iiclr-17866	273	10	.	.	PUNCT
iiclr-17866	274	1	22:2	22:2	NUM
iiclr-17866	274	2	revisiting	revisit	VERB
iiclr-17866	274	3	the	the	DET
iiclr-17866	274	4	value	value	NOUN
iiclr-17866	274	5	added	add	VERB
iiclr-17866	274	6	tax	tax	NOUN
iiclr-17866	274	7	has	have	AUX
iiclr-17866	274	8	recognized	recognize	VERB
iiclr-17866	274	9	the	the	DET
iiclr-17866	274	10	revenue	revenue	NOUN
iiclr-17866	274	11	problem	problem	NOUN
iiclr-17866	274	12	stemming	stem	VERB
iiclr-17866	274	13	from	from	ADP
iiclr-17866	274	14	the	the	DET
iiclr-17866	274	15	complex	complex	ADJ
iiclr-17866	274	16	corporate	corporate	ADJ
iiclr-17866	274	17	tax	tax	NOUN
iiclr-17866	274	18	structure	structure	NOUN
iiclr-17866	274	19	and	and	CCONJ
iiclr-17866	274	20	is	be	AUX
iiclr-17866	274	21	looking	look	VERB
iiclr-17866	274	22	toward	toward	ADP
iiclr-17866	274	23	the	the	DET
iiclr-17866	274	24	corporate	corporate	ADJ
iiclr-17866	274	25	tax	tax	NOUN
iiclr-17866	274	26	system	system	NOUN
iiclr-17866	274	27	to	to	PART
iiclr-17866	274	28	increase	increase	VERB
iiclr-17866	274	29	revenues	revenue	NOUN
iiclr-17866	274	30	.	.	PUNCT
iiclr-17866	275	1	in	in	ADP
iiclr-17866	275	2	his	his	PRON
iiclr-17866	275	3	2011	2011	NUM
iiclr-17866	275	4	state	state	NOUN
iiclr-17866	275	5	of	of	ADP
iiclr-17866	275	6	the	the	DET
iiclr-17866	275	7	union	union	NOUN
iiclr-17866	275	8	address	address	NOUN
iiclr-17866	275	9	,	,	PUNCT
iiclr-17866	275	10	president	president	PROPN
iiclr-17866	275	11	obama	obama	PROPN
iiclr-17866	275	12	announced	announce	VERB
iiclr-17866	275	13	that	that	SCONJ
iiclr-17866	275	14	his	his	PRON
iiclr-17866	275	15	administration	administration	NOUN
iiclr-17866	275	16	wanted	want	VERB
iiclr-17866	275	17	to	to	PART
iiclr-17866	275	18	close	close	VERB
iiclr-17866	275	19	corporate	corporate	ADJ
iiclr-17866	275	20	tax	tax	NOUN
iiclr-17866	275	21	loopholes	loophole	NOUN
iiclr-17866	275	22	in	in	ADP
iiclr-17866	275	23	order	order	NOUN
iiclr-17866	275	24	to	to	PART
iiclr-17866	275	25	help	help	VERB
iiclr-17866	275	26	reduce	reduce	VERB
iiclr-17866	275	27	the	the	DET
iiclr-17866	275	28	corporate	corporate	ADJ
iiclr-17866	275	29	tax	tax	NOUN
iiclr-17866	275	30	rate	rate	NOUN
iiclr-17866	275	31	.	.	PUNCT
iiclr-17866	276	1	"l2	"l2	PRON
iiclr-17866	276	2	"	"	PUNCT
iiclr-17866	276	3	'	'	PUNCT
iiclr-17866	276	4	those	those	PRON
iiclr-17866	276	5	with	with	ADP
iiclr-17866	276	6	accountants	accountant	NOUN
iiclr-17866	276	7	or	or	CCONJ
iiclr-17866	276	8	lawyers	lawyer	NOUN
iiclr-17866	276	9	to	to	PART
iiclr-17866	276	10	work	work	VERB
iiclr-17866	276	11	the	the	DET
iiclr-17866	276	12	system	system	NOUN
iiclr-17866	276	13	can	can	AUX
iiclr-17866	276	14	end	end	VERB
iiclr-17866	276	15	up	up	ADP
iiclr-17866	276	16	paying	pay	VERB
iiclr-17866	276	17	no	no	DET
iiclr-17866	276	18	taxes	taxis	NOUN
iiclr-17866	276	19	at	at	ADV
iiclr-17866	276	20	all	all	ADV
iiclr-17866	276	21	.	.	PUNCT
iiclr-17866	277	1	but	but	CCONJ
iiclr-17866	277	2	all	all	DET
iiclr-17866	277	3	the	the	DET
iiclr-17866	277	4	rest	rest	NOUN
iiclr-17866	277	5	are	be	AUX
iiclr-17866	277	6	hit	hit	VERB
iiclr-17866	277	7	with	with	ADP
iiclr-17866	277	8	one	one	NUM
iiclr-17866	277	9	of	of	ADP
iiclr-17866	277	10	the	the	DET
iiclr-17866	277	11	highest	high	ADJ
iiclr-17866	277	12	corporate	corporate	ADJ
iiclr-17866	277	13	tax	tax	NOUN
iiclr-17866	277	14	rates	rate	NOUN
iiclr-17866	277	15	in	in	ADP
iiclr-17866	277	16	the	the	DET
iiclr-17866	277	17	world	world	NOUN
iiclr-17866	277	18	.	.	PUNCT
iiclr-17866	278	1	it	it	PRON
iiclr-17866	278	2	makes	make	VERB
iiclr-17866	278	3	no	no	DET
iiclr-17866	278	4	sense	sense	NOUN
iiclr-17866	278	5	.	.	PUNCT
iiclr-17866	279	1	it	it	PRON
iiclr-17866	279	2	has	have	VERB
iiclr-17866	279	3	to	to	PART
iiclr-17866	279	4	change	change	VERB
iiclr-17866	279	5	,	,	PUNCT
iiclr-17866	279	6	'	'	PUNCT
iiclr-17866	279	7	the	the	DET
iiclr-17866	279	8	president	president	NOUN
iiclr-17866	279	9	said	say	VERB
iiclr-17866	279	10	.	.	PUNCT
iiclr-17866	279	11	"	"	PUNCT
iiclr-17866	280	1	3	3	NUM
iiclr-17866	280	2	recognition	recognition	NOUN
iiclr-17866	280	3	of	of	ADP
iiclr-17866	280	4	the	the	DET
iiclr-17866	280	5	problem	problem	NOUN
iiclr-17866	280	6	is	be	AUX
iiclr-17866	280	7	important	important	ADJ
iiclr-17866	280	8	;	;	PUNCT
iiclr-17866	280	9	however	however	ADV
iiclr-17866	280	10	,	,	PUNCT
iiclr-17866	280	11	the	the	DET
iiclr-17866	280	12	government	government	NOUN
iiclr-17866	280	13	needs	need	VERB
iiclr-17866	280	14	to	to	PART
iiclr-17866	280	15	take	take	VERB
iiclr-17866	280	16	action	action	NOUN
iiclr-17866	280	17	.	.	PUNCT
iiclr-17866	281	1	114	114	NUM
iiclr-17866	281	2	4	4	NUM
iiclr-17866	281	3	.	.	PUNCT
iiclr-17866	282	1	the	the	DET
iiclr-17866	282	2	united	united	PROPN
iiclr-17866	282	3	states	states	PROPN
iiclr-17866	282	4	corporate	corporate	ADJ
iiclr-17866	282	5	tax	tax	NOUN
iiclr-17866	282	6	raises	raise	VERB
iiclr-17866	282	7	relatively	relatively	ADV
iiclr-17866	282	8	little	little	ADJ
iiclr-17866	282	9	income	income	NOUN
iiclr-17866	282	10	although	although	SCONJ
iiclr-17866	282	11	corporations	corporation	NOUN
iiclr-17866	282	12	pay	pay	VERB
iiclr-17866	282	13	taxes	taxis	NOUN
iiclr-17866	282	14	,	,	PUNCT
iiclr-17866	282	15	individuals	individual	NOUN
iiclr-17866	282	16	shoulder	shoulder	VERB
iiclr-17866	282	17	the	the	DET
iiclr-17866	282	18	ultimate	ultimate	ADJ
iiclr-17866	282	19	tax	tax	NOUN
iiclr-17866	282	20	burden	burden	NOUN
iiclr-17866	282	21	.	.	PUNCT
iiclr-17866	283	1	115	115	NUM
iiclr-17866	283	2	economist	economist	NOUN
iiclr-17866	283	3	larry	larry	PROPN
iiclr-17866	283	4	summers	summers	PROPN
iiclr-17866	283	5	opines	opine	VERB
iiclr-17866	283	6	,	,	PUNCT
iiclr-17866	283	7	"	"	PUNCT
iiclr-17866	283	8	'	'	PUNCT
iiclr-17866	283	9	although	although	SCONJ
iiclr-17866	283	10	unsophisticated	unsophisticated	ADJ
iiclr-17866	283	11	observers	observer	NOUN
iiclr-17866	283	12	focus	focus	VERB
iiclr-17866	283	13	on	on	ADP
iiclr-17866	283	14	the	the	DET
iiclr-17866	283	15	distinction	distinction	NOUN
iiclr-17866	283	16	between	between	ADP
iiclr-17866	283	17	tax	tax	NOUN
iiclr-17866	283	18	relief	relief	NOUN
iiclr-17866	283	19	for	for	ADP
iiclr-17866	283	20	business	business	NOUN
iiclr-17866	283	21	and	and	CCONJ
iiclr-17866	283	22	for	for	ADP
iiclr-17866	283	23	individuals	individual	NOUN
iiclr-17866	283	24	,	,	PUNCT
iiclr-17866	283	25	all	all	DET
iiclr-17866	283	26	taxes	taxis	NOUN
iiclr-17866	283	27	are	be	AUX
iiclr-17866	283	28	ultimately	ultimately	ADV
iiclr-17866	283	29	borne	bear	VERB
iiclr-17866	283	30	by	by	ADP
iiclr-17866	283	31	individuals	individual	NOUN
iiclr-17866	283	32	in	in	ADP
iiclr-17866	283	33	their	their	PRON
iiclr-17866	283	34	role	role	NOUN
iiclr-17866	283	35	as	as	ADP
iiclr-17866	283	36	labor	labor	NOUN
iiclr-17866	283	37	suppliers	supplier	NOUN
iiclr-17866	283	38	,	,	PUNCT
iiclr-17866	283	39	consumers	consumer	NOUN
iiclr-17866	283	40	,	,	PUNCT
iiclr-17866	283	41	or	or	CCONJ
iiclr-17866	283	42	suppliers	supplier	NOUN
iiclr-17866	283	43	of	of	ADP
iiclr-17866	283	44	capital	capital	NOUN
iiclr-17866	283	45	.	.	PUNCT
iiclr-17866	284	1	"'116	"'116	PUNCT
iiclr-17866	285	1	the	the	DET
iiclr-17866	285	2	united	united	PROPN
iiclr-17866	285	3	states	states	PROPN
iiclr-17866	285	4	corporate	corporate	ADJ
iiclr-17866	285	5	tax	tax	NOUN
iiclr-17866	285	6	system	system	NOUN
iiclr-17866	285	7	greatly	greatly	ADV
iiclr-17866	285	8	impacts	impact	VERB
iiclr-17866	285	9	the	the	DET
iiclr-17866	285	10	allocation	allocation	NOUN
iiclr-17866	285	11	of	of	ADP
iiclr-17866	285	12	capital	capital	NOUN
iiclr-17866	285	13	investment	investment	NOUN
iiclr-17866	285	14	and	and	CCONJ
iiclr-17866	285	15	is	be	AUX
iiclr-17866	285	16	biased	bias	VERB
iiclr-17866	285	17	against	against	ADP
iiclr-17866	285	18	savings	saving	NOUN
iiclr-17866	285	19	and	and	CCONJ
iiclr-17866	285	20	investment	investment	NOUN
iiclr-17866	285	21	in	in	ADP
iiclr-17866	285	22	three	three	NUM
iiclr-17866	285	23	significant	significant	ADJ
iiclr-17866	285	24	ways	way	NOUN
iiclr-17866	285	25	.	.	PUNCT
iiclr-17866	286	1	17	17	NUM
iiclr-17866	286	2	first	first	ADV
iiclr-17866	286	3	,	,	PUNCT
iiclr-17866	286	4	"	"	PUNCT
iiclr-17866	286	5	the	the	DET
iiclr-17866	286	6	u.s	u.s	PROPN
iiclr-17866	286	7	.	.	PROPN
iiclr-17866	286	8	tax	tax	NOUN
iiclr-17866	286	9	system	system	NOUN
iiclr-17866	286	10	favors	favor	VERB
iiclr-17866	286	11	non	non	ADJ
iiclr-17866	286	12	-	-	ADJ
iiclr-17866	286	13	corporate	corporate	ADJ
iiclr-17866	286	14	investment	investment	NOUN
iiclr-17866	286	15	over	over	ADP
iiclr-17866	286	16	corporate	corporate	ADJ
iiclr-17866	286	17	investment	investment	NOUN
iiclr-17866	286	18	.	.	PUNCT
iiclr-17866	287	1	"	"	PUNCT
iiclr-17866	287	2	'	'	PUNCT
iiclr-17866	287	3	18	18	NUM
iiclr-17866	287	4	under	under	ADP
iiclr-17866	287	5	the	the	DET
iiclr-17866	287	6	irc	irc	PROPN
iiclr-17866	287	7	,	,	PUNCT
iiclr-17866	287	8	companies	company	NOUN
iiclr-17866	287	9	are	be	AUX
iiclr-17866	287	10	subject	subject	ADJ
iiclr-17866	287	11	to	to	ADP
iiclr-17866	287	12	complex	complex	ADJ
iiclr-17866	287	13	depreciation	depreciation	NOUN
iiclr-17866	287	14	rules	rule	NOUN
iiclr-17866	287	15	and	and	CCONJ
iiclr-17866	287	16	inflation	inflation	NOUN
iiclr-17866	287	17	adjustments	adjustment	NOUN
iiclr-17866	287	18	.	.	PUNCT
iiclr-17866	288	1	19	19	NUM
iiclr-17866	288	2	moreover	moreover	ADV
iiclr-17866	288	3	,	,	PUNCT
iiclr-17866	288	4	corporate	corporate	ADJ
iiclr-17866	288	5	income	income	NOUN
iiclr-17866	288	6	distributed	distribute	VERB
iiclr-17866	288	7	to	to	ADP
iiclr-17866	288	8	shareholders	shareholder	NOUN
iiclr-17866	288	9	,	,	PUNCT
iiclr-17866	288	10	usually	usually	ADV
iiclr-17866	288	11	in	in	ADP
iiclr-17866	288	12	the	the	DET
iiclr-17866	288	13	form	form	NOUN
iiclr-17866	288	14	of	of	ADP
iiclr-17866	288	15	dividends	dividend	NOUN
iiclr-17866	288	16	,	,	PUNCT
iiclr-17866	288	17	is	be	AUX
iiclr-17866	288	18	taxed	tax	VERB
iiclr-17866	288	19	twice	twice	ADV
iiclr-17866	288	20	:	:	PUNCT
iiclr-17866	288	21	once	once	ADV
iiclr-17866	288	22	when	when	SCONJ
iiclr-17866	288	23	a	a	DET
iiclr-17866	288	24	corporation	corporation	NOUN
iiclr-17866	288	25	earns	earn	VERB
iiclr-17866	288	26	the	the	DET
iiclr-17866	288	27	income	income	NOUN
iiclr-17866	288	28	and	and	CCONJ
iiclr-17866	288	29	once	once	ADV
iiclr-17866	288	30	when	when	SCONJ
iiclr-17866	288	31	dividends	dividend	NOUN
iiclr-17866	288	32	are	be	AUX
iiclr-17866	288	33	paid	pay	VERB
iiclr-17866	288	34	to	to	ADP
iiclr-17866	288	35	a	a	DET
iiclr-17866	288	36	shareholder	shareholder	NOUN
iiclr-17866	288	37	.	.	PUNCT
iiclr-17866	289	1	120	120	NUM
iiclr-17866	289	2	all	all	DET
iiclr-17866	289	3	other	other	ADJ
iiclr-17866	289	4	income	income	NOUN
iiclr-17866	289	5	is	be	AUX
iiclr-17866	289	6	taxed	tax	VERB
iiclr-17866	289	7	only	only	ADV
iiclr-17866	289	8	once	once	ADV
iiclr-17866	289	9	under	under	ADP
iiclr-17866	289	10	the	the	DET
iiclr-17866	289	11	irc.121	irc.121	NOUN
iiclr-17866	289	12	this	this	PRON
iiclr-17866	289	13	causes	cause	VERB
iiclr-17866	289	14	corporate	corporate	ADJ
iiclr-17866	289	15	income	income	NOUN
iiclr-17866	289	16	to	to	PART
iiclr-17866	289	17	be	be	AUX
iiclr-17866	289	18	taxed	tax	VERB
iiclr-17866	289	19	more	more	ADV
iiclr-17866	289	20	heavily	heavily	ADV
iiclr-17866	289	21	than	than	ADP
iiclr-17866	289	22	other	other	ADJ
iiclr-17866	289	23	sources	source	NOUN
iiclr-17866	289	24	of	of	ADP
iiclr-17866	289	25	income	income	NOUN
iiclr-17866	289	26	,	,	PUNCT
iiclr-17866	289	27	making	make	VERB
iiclr-17866	289	28	the	the	DET
iiclr-17866	289	29	united	united	PROPN
iiclr-17866	289	30	states	states	PROPN
iiclr-17866	289	31	less	less	ADV
iiclr-17866	289	32	attractive	attractive	ADJ
iiclr-17866	289	33	to	to	ADP
iiclr-17866	289	34	potential	potential	ADJ
iiclr-17866	289	35	investors	investor	NOUN
iiclr-17866	289	36	.	.	PUNCT
iiclr-17866	290	1	122	122	NUM
iiclr-17866	290	2	a	a	DET
iiclr-17866	290	3	numerical	numerical	ADJ
iiclr-17866	290	4	example	example	NOUN
iiclr-17866	290	5	illustrates	illustrate	VERB
iiclr-17866	290	6	this	this	DET
iiclr-17866	290	7	disparity	disparity	NOUN
iiclr-17866	290	8	.	.	PUNCT
iiclr-17866	291	1	for	for	ADP
iiclr-17866	291	2	a	a	DET
iiclr-17866	291	3	corporation	corporation	NOUN
iiclr-17866	291	4	in	in	ADP
iiclr-17866	291	5	the	the	DET
iiclr-17866	291	6	35	35	NUM
iiclr-17866	291	7	percent	percent	NOUN
iiclr-17866	291	8	corporate	corporate	ADJ
iiclr-17866	291	9	tax	tax	NOUN
iiclr-17866	291	10	bracket	bracket	NOUN
iiclr-17866	291	11	,	,	PUNCT
iiclr-17866	291	12	each	each	DET
iiclr-17866	291	13	$	$	SYM
iiclr-17866	291	14	100	100	NUM
iiclr-17866	291	15	in	in	ADP
iiclr-17866	291	16	profit	profit	NOUN
iiclr-17866	291	17	results	result	NOUN
iiclr-17866	291	18	in	in	ADP
iiclr-17866	291	19	$	$	SYM
iiclr-17866	291	20	35	35	NUM
iiclr-17866	291	21	of	of	ADP
iiclr-17866	291	22	federal	federal	ADJ
iiclr-17866	291	23	corporate	corporate	ADJ
iiclr-17866	291	24	income	income	NOUN
iiclr-17866	291	25	tax	tax	NOUN
iiclr-17866	291	26	.	.	PUNCT
iiclr-17866	292	1	123	123	NUM
iiclr-17866	292	2	the	the	DET
iiclr-17866	292	3	corporation	corporation	NOUN
iiclr-17866	292	4	now	now	ADV
iiclr-17866	292	5	has	have	VERB
iiclr-17866	292	6	$	$	SYM
iiclr-17866	292	7	65	65	NUM
iiclr-17866	292	8	of	of	ADP
iiclr-17866	292	9	remaining	remain	VERB
iiclr-17866	292	10	profit	profit	NOUN
iiclr-17866	292	11	either	either	CCONJ
iiclr-17866	292	12	112	112	NUM
iiclr-17866	292	13	.	.	PUNCT
iiclr-17866	293	1	stephen	stephen	PROPN
iiclr-17866	293	2	ohlemacher	ohlemacher	PROPN
iiclr-17866	293	3	,	,	PUNCT
iiclr-17866	293	4	obama	obama	PROPN
iiclr-17866	293	5	:	:	PUNCT
iiclr-17866	293	6	lower	low	ADJ
iiclr-17866	293	7	corporate	corporate	ADJ
iiclr-17866	293	8	tax	tax	NOUN
iiclr-17866	293	9	rates	rate	NOUN
iiclr-17866	293	10	,	,	PUNCT
iiclr-17866	293	11	close	close	ADJ
iiclr-17866	293	12	loopholes	loophole	NOUN
iiclr-17866	293	13	,	,	PUNCT
iiclr-17866	293	14	bloomberg	bloomberg	PROPN
iiclr-17866	293	15	businessweek	businessweek	PROPN
iiclr-17866	293	16	(	(	PUNCT
iiclr-17866	293	17	jan	jan	PROPN
iiclr-17866	293	18	.	.	PROPN
iiclr-17866	293	19	26	26	NUM
iiclr-17866	293	20	,	,	PUNCT
iiclr-17866	293	21	2011	2011	NUM
iiclr-17866	293	22	)	)	PUNCT
iiclr-17866	293	23	,	,	PUNCT
iiclr-17866	293	24	http://www.businessweek.com/	http://www.businessweek.com/	NOUN
iiclr-17866	293	25	ap	ap	PROPN
iiclr-17866	293	26	/	/	SYM
iiclr-17866	293	27	financialnews	financialnews	PROPN
iiclr-17866	293	28	/	/	SYM
iiclr-17866	293	29	d9l03hn03.htm	d9l03hn03.htm	NOUN
iiclr-17866	293	30	.	.	NOUN
iiclr-17866	293	31	113	113	NUM
iiclr-17866	293	32	.	.	PUNCT
iiclr-17866	294	1	i	i	PRON
iiclr-17866	294	2	d.	d.	PROPN
iiclr-17866	294	3	114	114	NUM
iiclr-17866	294	4	.	.	PUNCT
iiclr-17866	295	1	drucker	drucker	PROPN
iiclr-17866	295	2	,	,	PUNCT
iiclr-17866	295	3	supra	supra	PROPN
iiclr-17866	295	4	note	note	NOUN
iiclr-17866	295	5	9	9	NUM
iiclr-17866	295	6	.	.	SYM
iiclr-17866	295	7	115	115	NUM
iiclr-17866	295	8	.	.	PUNCT
iiclr-17866	296	1	j.	j.	PROPN
iiclr-17866	296	2	econ	econ	PROPN
iiclr-17866	296	3	.	.	PUNCT
iiclr-17866	297	1	comm	comm	NOUN
iiclr-17866	297	2	.	.	PUNCT
iiclr-17866	298	1	,	,	PUNCT
iiclr-17866	298	2	supra	supra	PROPN
iiclr-17866	298	3	note	note	VERB
iiclr-17866	298	4	42	42	NUM
iiclr-17866	298	5	,	,	PUNCT
iiclr-17866	298	6	at	at	ADP
iiclr-17866	298	7	9	9	NUM
iiclr-17866	298	8	.	.	NOUN
iiclr-17866	298	9	116	116	NUM
iiclr-17866	298	10	.	.	PUNCT
iiclr-17866	299	1	i	i	PRON
iiclr-17866	299	2	d.	d.	PROPN
iiclr-17866	299	3	at2	at2	PROPN
iiclr-17866	299	4	.	.	PUNCT
iiclr-17866	300	1	117	117	NUM
iiclr-17866	300	2	.	.	PUNCT
iiclr-17866	301	1	i	i	PRON
iiclr-17866	301	2	d.	d.	PROPN
iiclr-17866	301	3	at	at	ADP
iiclr-17866	301	4	4	4	NUM
iiclr-17866	301	5	.	.	NUM
iiclr-17866	301	6	118	118	NUM
iiclr-17866	301	7	.	.	PUNCT
iiclr-17866	302	1	i	i	PRON
iiclr-17866	302	2	d.	d.	PROPN
iiclr-17866	302	3	119	119	NUM
iiclr-17866	302	4	.	.	PUNCT
iiclr-17866	303	1	i	i	PRON
iiclr-17866	303	2	d.	d.	PROPN
iiclr-17866	303	3	at5	at5	PROPN
iiclr-17866	303	4	.	.	PROPN
iiclr-17866	304	1	120	120	NUM
iiclr-17866	304	2	.	.	PUNCT
iiclr-17866	305	1	jeffrey	jeffrey	PROPN
iiclr-17866	305	2	l.	l.	PROPN
iiclr-17866	305	3	kwall	kwall	PROPN
iiclr-17866	305	4	,	,	PUNCT
iiclr-17866	305	5	the	the	DET
iiclr-17866	305	6	uncertain	uncertain	ADJ
iiclr-17866	305	7	case	case	NOUN
iiclr-17866	305	8	against	against	ADP
iiclr-17866	305	9	the	the	DET
iiclr-17866	305	10	double	double	ADJ
iiclr-17866	305	11	taxation	taxation	NOUN
iiclr-17866	305	12	of	of	ADP
iiclr-17866	305	13	corporate	corporate	ADJ
iiclr-17866	305	14	income	income	NOUN
iiclr-17866	305	15	,	,	PUNCT
iiclr-17866	305	16	68	68	NUM
iiclr-17866	305	17	n.c	n.c	PROPN
iiclr-17866	305	18	.	.	PROPN
iiclr-17866	305	19	l.	l.	PROPN
iiclr-17866	305	20	rev	rev	PROPN
iiclr-17866	305	21	.	.	PROPN
iiclr-17866	305	22	613	613	NUM
iiclr-17866	305	23	,	,	PUNCT
iiclr-17866	305	24	614	614	NUM
iiclr-17866	305	25	-	-	SYM
iiclr-17866	305	26	15	15	NUM
iiclr-17866	305	27	(	(	PUNCT
iiclr-17866	305	28	1990	1990	NUM
iiclr-17866	305	29	)	)	PUNCT
iiclr-17866	305	30	.	.	PUNCT
iiclr-17866	306	1	121	121	NUM
iiclr-17866	306	2	.	.	PUNCT
iiclr-17866	307	1	i	i	PRON
iiclr-17866	307	2	d.	d.	PROPN
iiclr-17866	307	3	122	122	NUM
iiclr-17866	307	4	.	.	PUNCT
iiclr-17866	308	1	i	i	PRON
iiclr-17866	308	2	d.	d.	PROPN
iiclr-17866	308	3	at615	at615	PROPN
iiclr-17866	308	4	.	.	PUNCT
iiclr-17866	309	1	123	123	NUM
iiclr-17866	309	2	.	.	PUNCT
iiclr-17866	310	1	j.	j.	PROPN
iiclr-17866	310	2	econ	econ	PROPN
iiclr-17866	310	3	.	.	PUNCT
iiclr-17866	311	1	comm	comm	NOUN
iiclr-17866	311	2	.	.	PUNCT
iiclr-17866	312	1	,	,	PUNCT
iiclr-17866	312	2	supra	supra	PROPN
iiclr-17866	312	3	note	note	VERB
iiclr-17866	312	4	42	42	NUM
iiclr-17866	312	5	,	,	PUNCT
iiclr-17866	312	6	at	at	ADP
iiclr-17866	312	7	5	5	NUM
iiclr-17866	312	8	.	.	NOUN
iiclr-17866	312	9	3572012	3572012	NUM
iiclr-17866	312	10	]	]	PUNCT
iiclr-17866	313	1	ind	ind	NOUN
iiclr-17866	313	2	.	.	PUNCT
iiclr-17866	314	1	int'l	int'l	PROPN
iiclr-17866	314	2	&	&	CCONJ
iiclr-17866	314	3	comp	comp	PROPN
iiclr-17866	314	4	.	.	PUNCT
iiclr-17866	315	1	l.	l.	PROPN
iiclr-17866	315	2	rev	rev	PROPN
iiclr-17866	315	3	.	.	PROPN
iiclr-17866	316	1	to	to	PART
iiclr-17866	316	2	re	re	VERB
iiclr-17866	316	3	-	-	VERB
iiclr-17866	316	4	invest	invest	VERB
iiclr-17866	316	5	in	in	ADP
iiclr-17866	316	6	the	the	DET
iiclr-17866	316	7	corporation	corporation	NOUN
iiclr-17866	316	8	or	or	CCONJ
iiclr-17866	316	9	to	to	PART
iiclr-17866	316	10	distribute	distribute	VERB
iiclr-17866	316	11	to	to	ADP
iiclr-17866	316	12	shareholders	shareholder	NOUN
iiclr-17866	316	13	as	as	ADP
iiclr-17866	316	14	dividends	dividend	NOUN
iiclr-17866	316	15	.	.	PUNCT
iiclr-17866	317	1	124	124	NUM
iiclr-17866	317	2	if	if	SCONJ
iiclr-17866	317	3	the	the	DET
iiclr-17866	317	4	corporation	corporation	NOUN
iiclr-17866	317	5	distributes	distribute	VERB
iiclr-17866	317	6	the	the	DET
iiclr-17866	317	7	remaining	remain	VERB
iiclr-17866	317	8	$	$	SYM
iiclr-17866	317	9	65	65	NUM
iiclr-17866	317	10	profit	profit	NOUN
iiclr-17866	317	11	,	,	PUNCT
iiclr-17866	317	12	the	the	DET
iiclr-17866	317	13	shareholders	shareholder	NOUN
iiclr-17866	317	14	will	will	AUX
iiclr-17866	317	15	be	be	AUX
iiclr-17866	317	16	taxed	tax	VERB
iiclr-17866	317	17	on	on	ADP
iiclr-17866	317	18	those	those	DET
iiclr-17866	317	19	dividends	dividend	NOUN
iiclr-17866	317	20	at	at	ADP
iiclr-17866	317	21	the	the	DET
iiclr-17866	317	22	individual	individual	ADJ
iiclr-17866	317	23	level.125	level.125	NOUN
iiclr-17866	317	24	individuals	individual	NOUN
iiclr-17866	317	25	in	in	ADP
iiclr-17866	317	26	the	the	DET
iiclr-17866	317	27	15	15	NUM
iiclr-17866	317	28	percent	percent	NOUN
iiclr-17866	317	29	dividend	dividend	NOUN
iiclr-17866	317	30	tax	tax	NOUN
iiclr-17866	317	31	bracket	bracket	NOUN
iiclr-17866	317	32	,	,	PUNCT
iiclr-17866	317	33	the	the	DET
iiclr-17866	317	34	highest	high	ADJ
iiclr-17866	317	35	current	current	ADJ
iiclr-17866	317	36	rate	rate	NOUN
iiclr-17866	317	37	,	,	PUNCT
iiclr-17866	317	38	will	will	AUX
iiclr-17866	317	39	pay	pay	VERB
iiclr-17866	317	40	$	$	SYM
iiclr-17866	317	41	9.75	9.75	NUM
iiclr-17866	317	42	in	in	ADP
iiclr-17866	317	43	dividend	dividend	NOUN
iiclr-17866	317	44	taxes	taxis	NOUN
iiclr-17866	317	45	on	on	ADP
iiclr-17866	317	46	the	the	DET
iiclr-17866	317	47	distribution	distribution	NOUN
iiclr-17866	317	48	of	of	ADP
iiclr-17866	317	49	the	the	DET
iiclr-17866	317	50	remaining	remain	VERB
iiclr-17866	317	51	$	$	SYM
iiclr-17866	317	52	65	65	NUM
iiclr-17866	317	53	profit	profit	NOUN
iiclr-17866	317	54	.	.	PUNCT
iiclr-17866	318	1	126	126	NUM
iiclr-17866	318	2	thus	thus	ADV
iiclr-17866	318	3	,	,	PUNCT
iiclr-17866	318	4	the	the	DET
iiclr-17866	318	5	effective	effective	ADJ
iiclr-17866	318	6	tax	tax	NOUN
iiclr-17866	318	7	rate	rate	NOUN
iiclr-17866	318	8	of	of	ADP
iiclr-17866	318	9	this	this	DET
iiclr-17866	318	10	transaction	transaction	NOUN
iiclr-17866	318	11	is	be	AUX
iiclr-17866	318	12	44.75	44.75	NUM
iiclr-17866	318	13	percent	percent	NOUN
iiclr-17866	318	14	.	.	PUNCT
iiclr-17866	319	1	27	27	NUM
iiclr-17866	319	2	this	this	DET
iiclr-17866	319	3	higher	high	ADJ
iiclr-17866	319	4	tax	tax	NOUN
iiclr-17866	319	5	rate	rate	NOUN
iiclr-17866	319	6	does	do	AUX
iiclr-17866	319	7	not	not	PART
iiclr-17866	319	8	include	include	VERB
iiclr-17866	319	9	any	any	DET
iiclr-17866	319	10	additional	additional	ADJ
iiclr-17866	319	11	state	state	NOUN
iiclr-17866	319	12	and	and	CCONJ
iiclr-17866	319	13	local	local	ADJ
iiclr-17866	319	14	taxes	taxis	NOUN
iiclr-17866	319	15	at	at	ADP
iiclr-17866	319	16	both	both	CCONJ
iiclr-17866	319	17	the	the	DET
iiclr-17866	319	18	corporate	corporate	ADJ
iiclr-17866	319	19	and	and	CCONJ
iiclr-17866	319	20	individual	individual	ADJ
iiclr-17866	319	21	level	level	NOUN
iiclr-17866	319	22	.	.	PUNCT
iiclr-17866	319	23	'	'	PUNCT
iiclr-17866	320	1	28	28	NUM
iiclr-17866	320	2	by	by	ADP
iiclr-17866	320	3	contrast	contrast	NOUN
iiclr-17866	320	4	,	,	PUNCT
iiclr-17866	320	5	most	most	ADJ
iiclr-17866	320	6	other	other	ADJ
iiclr-17866	320	7	capital	capital	NOUN
iiclr-17866	320	8	gains	gain	NOUN
iiclr-17866	320	9	from	from	ADP
iiclr-17866	320	10	non	non	ADJ
iiclr-17866	320	11	-	-	ADJ
iiclr-17866	320	12	corporate	corporate	ADJ
iiclr-17866	320	13	investments	investment	NOUN
iiclr-17866	320	14	are	be	AUX
iiclr-17866	320	15	taxed	tax	VERB
iiclr-17866	320	16	only	only	ADV
iiclr-17866	320	17	once	once	ADV
iiclr-17866	320	18	,	,	PUNCT
iiclr-17866	320	19	at	at	ADP
iiclr-17866	320	20	the	the	DET
iiclr-17866	320	21	15	15	NUM
iiclr-17866	320	22	percent	percent	NOUN
iiclr-17866	320	23	dividend	dividend	NOUN
iiclr-17866	320	24	rate.129	rate.129	ADJ
iiclr-17866	320	25	double	double	ADJ
iiclr-17866	320	26	-	-	PUNCT
iiclr-17866	320	27	taxation	taxation	NOUN
iiclr-17866	320	28	causes	cause	VERB
iiclr-17866	320	29	corporate	corporate	ADJ
iiclr-17866	320	30	investments	investment	NOUN
iiclr-17866	320	31	to	to	PART
iiclr-17866	320	32	be	be	AUX
iiclr-17866	320	33	significantly	significantly	ADV
iiclr-17866	320	34	more	more	ADV
iiclr-17866	320	35	expensive	expensive	ADJ
iiclr-17866	320	36	than	than	ADP
iiclr-17866	320	37	non	non	ADJ
iiclr-17866	320	38	-	-	ADJ
iiclr-17866	320	39	corporate	corporate	ADJ
iiclr-17866	320	40	investments	investment	NOUN
iiclr-17866	320	41	.	.	PUNCT
iiclr-17866	321	1	130	130	NUM
iiclr-17866	321	2	according	accord	VERB
iiclr-17866	321	3	to	to	ADP
iiclr-17866	321	4	the	the	DET
iiclr-17866	321	5	united	united	PROPN
iiclr-17866	321	6	states	states	PROPN
iiclr-17866	321	7	treasury	treasury	PROPN
iiclr-17866	321	8	department	department	PROPN
iiclr-17866	321	9	,	,	PUNCT
iiclr-17866	321	10	the	the	DET
iiclr-17866	321	11	average	average	ADJ
iiclr-17866	321	12	tax	tax	NOUN
iiclr-17866	321	13	burden	burden	NOUN
iiclr-17866	321	14	on	on	ADP
iiclr-17866	321	15	a	a	DET
iiclr-17866	321	16	new	new	ADJ
iiclr-17866	321	17	corporate	corporate	ADJ
iiclr-17866	321	18	investment	investment	NOUN
iiclr-17866	321	19	is	be	AUX
iiclr-17866	321	20	24	24	NUM
iiclr-17866	321	21	percent	percent	NOUN
iiclr-17866	321	22	,	,	PUNCT
iiclr-17866	321	23	whereas	whereas	SCONJ
iiclr-17866	321	24	the	the	DET
iiclr-17866	321	25	average	average	ADJ
iiclr-17866	321	26	tax	tax	NOUN
iiclr-17866	321	27	burden	burden	NOUN
iiclr-17866	321	28	on	on	ADP
iiclr-17866	321	29	a	a	DET
iiclr-17866	321	30	new	new	ADJ
iiclr-17866	321	31	non	non	ADJ
iiclr-17866	321	32	-	-	ADJ
iiclr-17866	321	33	corporate	corporate	ADJ
iiclr-17866	321	34	investment	investment	NOUN
iiclr-17866	321	35	is	be	AUX
iiclr-17866	321	36	17	17	NUM
iiclr-17866	321	37	percent	percent	NOUN
iiclr-17866	321	38	.	.	PUNCT
iiclr-17866	321	39	'	'	PUNCT
iiclr-17866	322	1	3	3	X
iiclr-17866	322	2	'	'	PUNCT
iiclr-17866	322	3	this	this	DET
iiclr-17866	322	4	disparity	disparity	NOUN
iiclr-17866	322	5	goes	go	VERB
iiclr-17866	322	6	against	against	ADP
iiclr-17866	322	7	"	"	PUNCT
iiclr-17866	322	8	the	the	DET
iiclr-17866	322	9	tax	tax	NOUN
iiclr-17866	322	10	policy	policy	NOUN
iiclr-17866	322	11	goals	goal	NOUN
iiclr-17866	322	12	of	of	ADP
iiclr-17866	322	13	equality	equality	NOUN
iiclr-17866	322	14	and	and	CCONJ
iiclr-17866	322	15	efficiency	efficiency	NOUN
iiclr-17866	322	16	.	.	PUNCT
iiclr-17866	322	17	'	'	PUNCT
iiclr-17866	323	1	'	'	PUNCT
iiclr-17866	324	1	132	132	NUM
iiclr-17866	324	2	furthermore	furthermore	ADV
iiclr-17866	324	3	,	,	PUNCT
iiclr-17866	324	4	the	the	DET
iiclr-17866	324	5	double	double	ADJ
iiclr-17866	324	6	-	-	PUNCT
iiclr-17866	324	7	taxation	taxation	NOUN
iiclr-17866	324	8	scheme	scheme	NOUN
iiclr-17866	324	9	affects	affect	VERB
iiclr-17866	324	10	business	business	NOUN
iiclr-17866	324	11	decisions	decision	NOUN
iiclr-17866	324	12	on	on	ADP
iiclr-17866	324	13	how	how	SCONJ
iiclr-17866	324	14	much	much	ADJ
iiclr-17866	324	15	dividends	dividend	NOUN
iiclr-17866	324	16	to	to	PART
iiclr-17866	324	17	pay	pay	VERB
iiclr-17866	324	18	out	out	ADP
iiclr-17866	324	19	to	to	ADP
iiclr-17866	324	20	shareholders	shareholder	NOUN
iiclr-17866	324	21	,	,	PUNCT
iiclr-17866	324	22	regardless	regardless	ADV
iiclr-17866	324	23	of	of	ADP
iiclr-17866	324	24	what	what	PRON
iiclr-17866	324	25	the	the	DET
iiclr-17866	324	26	most	most	ADV
iiclr-17866	324	27	efficient	efficient	ADJ
iiclr-17866	324	28	use	use	NOUN
iiclr-17866	324	29	of	of	ADP
iiclr-17866	324	30	the	the	DET
iiclr-17866	324	31	money	money	NOUN
iiclr-17866	324	32	would	would	AUX
iiclr-17866	324	33	be	be	AUX
iiclr-17866	324	34	.	.	PUNCT
iiclr-17866	325	1	133	133	NUM
iiclr-17866	325	2	this	this	DET
iiclr-17866	325	3	potential	potential	ADJ
iiclr-17866	325	4	conflict	conflict	NOUN
iiclr-17866	325	5	of	of	ADP
iiclr-17866	325	6	interest	interest	NOUN
iiclr-17866	325	7	makes	make	VERB
iiclr-17866	325	8	corporate	corporate	ADJ
iiclr-17866	325	9	investments	investment	NOUN
iiclr-17866	325	10	even	even	ADV
iiclr-17866	325	11	less	less	ADV
iiclr-17866	325	12	favorable	favorable	ADJ
iiclr-17866	325	13	than	than	ADP
iiclr-17866	325	14	non	non	ADJ
iiclr-17866	325	15	-	-	ADJ
iiclr-17866	325	16	corporate	corporate	ADJ
iiclr-17866	325	17	investments	investment	NOUN
iiclr-17866	325	18	.	.	PUNCT
iiclr-17866	326	1	changing	change	VERB
iiclr-17866	326	2	the	the	DET
iiclr-17866	326	3	corporate	corporate	ADJ
iiclr-17866	326	4	tax	tax	NOUN
iiclr-17866	326	5	system	system	NOUN
iiclr-17866	326	6	could	could	AUX
iiclr-17866	326	7	eliminate	eliminate	VERB
iiclr-17866	326	8	many	many	ADJ
iiclr-17866	326	9	of	of	ADP
iiclr-17866	326	10	these	these	DET
iiclr-17866	326	11	problems	problem	NOUN
iiclr-17866	326	12	134	134	NUM
iiclr-17866	326	13	and	and	CCONJ
iiclr-17866	326	14	level	level	VERB
iiclr-17866	326	15	the	the	DET
iiclr-17866	326	16	playing	play	VERB
iiclr-17866	326	17	field	field	NOUN
iiclr-17866	326	18	between	between	ADP
iiclr-17866	326	19	corporate	corporate	ADJ
iiclr-17866	326	20	and	and	CCONJ
iiclr-17866	326	21	non	non	ADJ
iiclr-17866	326	22	-	-	ADJ
iiclr-17866	326	23	corporate	corporate	ADJ
iiclr-17866	326	24	investment	investment	NOUN
iiclr-17866	326	25	.	.	PUNCT
iiclr-17866	327	1	135	135	NUM
iiclr-17866	327	2	the	the	DET
iiclr-17866	327	3	second	second	ADJ
iiclr-17866	327	4	way	way	NOUN
iiclr-17866	327	5	the	the	DET
iiclr-17866	327	6	current	current	ADJ
iiclr-17866	327	7	u.s	u.s	PROPN
iiclr-17866	327	8	.	.	PROPN
iiclr-17866	327	9	corporate	corporate	ADJ
iiclr-17866	327	10	tax	tax	NOUN
iiclr-17866	327	11	system	system	NOUN
iiclr-17866	327	12	is	be	AUX
iiclr-17866	327	13	biased	bias	VERB
iiclr-17866	327	14	against	against	ADP
iiclr-17866	327	15	savings	saving	NOUN
iiclr-17866	327	16	and	and	CCONJ
iiclr-17866	327	17	investment	investment	NOUN
iiclr-17866	327	18	is	be	AUX
iiclr-17866	327	19	by	by	ADP
iiclr-17866	327	20	favoring	favor	VERB
iiclr-17866	327	21	corporate	corporate	ADJ
iiclr-17866	327	22	debt	debt	NOUN
iiclr-17866	327	23	over	over	ADP
iiclr-17866	327	24	corporate	corporate	ADJ
iiclr-17866	327	25	equity	equity	NOUN
iiclr-17866	327	26	investment	investment	NOUN
iiclr-17866	327	27	.	.	PUNCT
iiclr-17866	328	1	136	136	NUM
iiclr-17866	328	2	this	this	PRON
iiclr-17866	328	3	occurs	occur	VERB
iiclr-17866	328	4	because	because	SCONJ
iiclr-17866	328	5	business	business	NOUN
iiclr-17866	328	6	interest	interest	NOUN
iiclr-17866	328	7	payments	payment	NOUN
iiclr-17866	328	8	are	be	AUX
iiclr-17866	328	9	tax	tax	NOUN
iiclr-17866	328	10	deductible	deductible	ADJ
iiclr-17866	328	11	under	under	ADP
iiclr-17866	328	12	the	the	DET
iiclr-17866	328	13	irc	irc	NOUN
iiclr-17866	328	14	.	.	PROPN
iiclr-17866	328	15	137	137	NUM
iiclr-17866	328	16	further	far	ADV
iiclr-17866	328	17	,	,	PUNCT
iiclr-17866	328	18	when	when	SCONJ
iiclr-17866	328	19	corporations	corporation	NOUN
iiclr-17866	328	20	take	take	VERB
iiclr-17866	328	21	on	on	ADP
iiclr-17866	328	22	debt	debt	NOUN
iiclr-17866	328	23	,	,	PUNCT
iiclr-17866	328	24	the	the	DET
iiclr-17866	328	25	corporation	corporation	NOUN
iiclr-17866	328	26	only	only	ADV
iiclr-17866	328	27	has	have	VERB
iiclr-17866	328	28	to	to	PART
iiclr-17866	328	29	pay	pay	VERB
iiclr-17866	328	30	back	back	ADP
iiclr-17866	328	31	the	the	DET
iiclr-17866	328	32	principal	principal	NOUN
iiclr-17866	328	33	of	of	ADP
iiclr-17866	328	34	the	the	DET
iiclr-17866	328	35	debt	debt	NOUN
iiclr-17866	328	36	and	and	CCONJ
iiclr-17866	328	37	the	the	DET
iiclr-17866	328	38	interest	interest	NOUN
iiclr-17866	328	39	incurred	incur	VERB
iiclr-17866	328	40	.	.	PUNCT
iiclr-17866	329	1	38	38	NUM
iiclr-17866	329	2	debt	debt	NOUN
iiclr-17866	329	3	financing	financing	NOUN
iiclr-17866	329	4	allows	allow	VERB
iiclr-17866	329	5	the	the	DET
iiclr-17866	329	6	owners	owner	NOUN
iiclr-17866	329	7	of	of	ADP
iiclr-17866	329	8	the	the	DET
iiclr-17866	329	9	corporation	corporation	NOUN
iiclr-17866	329	10	to	to	PART
iiclr-17866	329	11	keep	keep	VERB
iiclr-17866	329	12	a	a	DET
iiclr-17866	329	13	124	124	NUM
iiclr-17866	329	14	.	.	PUNCT
iiclr-17866	330	1	i	i	PRON
iiclr-17866	330	2	d.	d.	PROPN
iiclr-17866	330	3	125	125	NUM
iiclr-17866	330	4	.	.	PUNCT
iiclr-17866	331	1	i	i	PRON
iiclr-17866	331	2	d.	d.	PROPN
iiclr-17866	331	3	126	126	NUM
iiclr-17866	331	4	.	.	PUNCT
iiclr-17866	332	1	i	i	PRON
iiclr-17866	332	2	d.	d.	PROPN
iiclr-17866	332	3	127	127	NUM
iiclr-17866	332	4	.	.	PUNCT
iiclr-17866	333	1	i	i	PRON
iiclr-17866	333	2	d.	d.	PROPN
iiclr-17866	333	3	(	(	PUNCT
iiclr-17866	333	4	(	(	PUNCT
iiclr-17866	333	5	$	$	SYM
iiclr-17866	333	6	35	35	NUM
iiclr-17866	333	7	+	+	SYM
iiclr-17866	333	8	$	$	SYM
iiclr-17866	333	9	9.75)/$	9.75)/$	NUM
iiclr-17866	333	10	100	100	NUM
iiclr-17866	333	11	)	)	PUNCT
iiclr-17866	333	12	.	.	PUNCT
iiclr-17866	334	1	128	128	NUM
iiclr-17866	334	2	.	.	PUNCT
iiclr-17866	335	1	i	i	PRON
iiclr-17866	335	2	d.	d.	PROPN
iiclr-17866	335	3	129	129	NUM
iiclr-17866	335	4	.	.	PUNCT
iiclr-17866	336	1	i	i	PRON
iiclr-17866	336	2	d.	d.	PROPN
iiclr-17866	336	3	130	130	NUM
iiclr-17866	336	4	.	.	PUNCT
iiclr-17866	337	1	n.	n.	PROPN
iiclr-17866	337	2	gregory	gregory	PROPN
iiclr-17866	337	3	mankiw	mankiw	PROPN
iiclr-17866	337	4	,	,	PUNCT
iiclr-17866	337	5	principles	principle	NOUN
iiclr-17866	337	6	of	of	ADP
iiclr-17866	337	7	economics	economic	NOUN
iiclr-17866	337	8	258	258	NUM
iiclr-17866	337	9	(	(	PUNCT
iiclr-17866	337	10	5th	5th	ADJ
iiclr-17866	337	11	ed	ed	NOUN
iiclr-17866	337	12	.	.	PROPN
iiclr-17866	337	13	2008	2008	NUM
iiclr-17866	337	14	)	)	PUNCT
iiclr-17866	337	15	.	.	PUNCT
iiclr-17866	338	1	131	131	X
iiclr-17866	338	2	.	.	PUNCT
iiclr-17866	339	1	i	i	PRON
iiclr-17866	339	2	d.	d.	PROPN
iiclr-17866	339	3	132	132	NUM
iiclr-17866	339	4	.	.	PUNCT
iiclr-17866	340	1	kwall	kwall	PROPN
iiclr-17866	340	2	,	,	PUNCT
iiclr-17866	340	3	supra	supra	PROPN
iiclr-17866	340	4	note	note	NOUN
iiclr-17866	340	5	120	120	NUM
iiclr-17866	340	6	.	.	PUNCT
iiclr-17866	341	1	133	133	NUM
iiclr-17866	341	2	.	.	PUNCT
iiclr-17866	342	1	joseph	joseph	PROPN
iiclr-17866	342	2	j.	j.	PROPN
iiclr-17866	342	3	cordes	cordes	PROPN
iiclr-17866	342	4	,	,	PUNCT
iiclr-17866	342	5	double	double	ADJ
iiclr-17866	342	6	taxation	taxation	NOUN
iiclr-17866	342	7	ofdividends	ofdividend	NOUN
iiclr-17866	342	8	,	,	PUNCT
iiclr-17866	342	9	in	in	ADP
iiclr-17866	342	10	the	the	DET
iiclr-17866	342	11	encyclopedia	encyclopedia	NOUN
iiclr-17866	342	12	of	of	ADP
iiclr-17866	342	13	taxation	taxation	NOUN
iiclr-17866	342	14	&	&	CCONJ
iiclr-17866	342	15	tax	tax	NOUN
iiclr-17866	342	16	policy	policy	NOUN
iiclr-17866	342	17	83	83	NUM
iiclr-17866	342	18	(	(	PUNCT
iiclr-17866	342	19	joseph	joseph	PROPN
iiclr-17866	342	20	j.	j.	PROPN
iiclr-17866	342	21	cordes	cordes	PROPN
iiclr-17866	342	22	et	et	PROPN
iiclr-17866	342	23	al	al	PROPN
iiclr-17866	342	24	.	.	PUNCT
iiclr-17866	343	1	eds	eds	PROPN
iiclr-17866	343	2	.	.	PROPN
iiclr-17866	343	3	,	,	PUNCT
iiclr-17866	343	4	2d	2d	PROPN
iiclr-17866	343	5	ed	ed	NOUN
iiclr-17866	343	6	.	.	PROPN
iiclr-17866	343	7	2005	2005	NUM
iiclr-17866	343	8	)	)	PUNCT
iiclr-17866	343	9	.	.	PUNCT
iiclr-17866	344	1	134	134	NUM
iiclr-17866	344	2	.	.	PUNCT
iiclr-17866	345	1	j.	j.	PROPN
iiclr-17866	345	2	econ	econ	PROPN
iiclr-17866	345	3	.	.	PUNCT
iiclr-17866	346	1	comm	comm	NOUN
iiclr-17866	346	2	.	.	PUNCT
iiclr-17866	347	1	,	,	PUNCT
iiclr-17866	347	2	supra	supra	PROPN
iiclr-17866	347	3	note	note	VERB
iiclr-17866	347	4	42	42	NUM
iiclr-17866	347	5	,	,	PUNCT
iiclr-17866	347	6	at	at	ADP
iiclr-17866	347	7	5	5	NUM
iiclr-17866	347	8	.	.	PUNCT
iiclr-17866	347	9	135	135	NUM
iiclr-17866	347	10	.	.	PUNCT
iiclr-17866	348	1	i	i	PRON
iiclr-17866	348	2	d.	d.	PROPN
iiclr-17866	348	3	at	at	ADP
iiclr-17866	348	4	12	12	NUM
iiclr-17866	348	5	.	.	PUNCT
iiclr-17866	348	6	136	136	NUM
iiclr-17866	348	7	.	.	PUNCT
iiclr-17866	349	1	i	i	PRON
iiclr-17866	349	2	d.	d.	PROPN
iiclr-17866	349	3	at	at	ADP
iiclr-17866	349	4	4	4	NUM
iiclr-17866	349	5	.	.	NOUN
iiclr-17866	349	6	137	137	NUM
iiclr-17866	349	7	.	.	PUNCT
iiclr-17866	350	1	i	i	PRON
iiclr-17866	350	2	d.	d.	PROPN
iiclr-17866	350	3	138	138	NUM
iiclr-17866	350	4	.	.	PUNCT
iiclr-17866	351	1	debt	debt	NOUN
iiclr-17866	351	2	vs.	vs.	ADP
iiclr-17866	351	3	equity	equity	NOUN
iiclr-17866	351	4	-	-	PUNCT
iiclr-17866	351	5	advantages	advantage	NOUN
iiclr-17866	351	6	and	and	CCONJ
iiclr-17866	351	7	disadvantages	disadvantage	NOUN
iiclr-17866	351	8	,	,	PUNCT
iiclr-17866	351	9	findlaw.com	findlaw.com	X
iiclr-17866	351	10	,	,	PUNCT
iiclr-17866	351	11	http://smallbusiness.findlaw.com/bankingfinancing/bel_5debtvsequity.html	http://smallbusiness.findlaw.com/bankingfinancing/bel_5debtvsequity.html	NUM
iiclr-17866	351	12	(	(	PUNCT
iiclr-17866	351	13	last	last	ADJ
iiclr-17866	351	14	visited	visit	VERB
iiclr-17866	351	15	aug	aug	PROPN
iiclr-17866	351	16	.	.	PROPN
iiclr-17866	351	17	1,2012	1,2012	NUM
iiclr-17866	351	18	)	)	PUNCT
iiclr-17866	351	19	.	.	PUNCT
iiclr-17866	352	1	358	358	NUM
iiclr-17866	353	1	[	[	X
iiclr-17866	353	2	vol	vol	NOUN
iiclr-17866	353	3	.	.	PUNCT
iiclr-17866	354	1	22:2	22:2	NUM
iiclr-17866	354	2	revisiting	revisit	VERB
iiclr-17866	354	3	the	the	DET
iiclr-17866	354	4	value	value	NOUN
iiclr-17866	354	5	added	add	VERB
iiclr-17866	354	6	tax	tax	NOUN
iiclr-17866	354	7	larger	large	ADJ
iiclr-17866	354	8	portion	portion	NOUN
iiclr-17866	354	9	of	of	ADP
iiclr-17866	354	10	the	the	DET
iiclr-17866	354	11	profits	profit	NOUN
iiclr-17866	354	12	of	of	ADP
iiclr-17866	354	13	a	a	DET
iiclr-17866	354	14	company	company	NOUN
iiclr-17866	354	15	because	because	SCONJ
iiclr-17866	354	16	equity	equity	NOUN
iiclr-17866	354	17	financing	financing	NOUN
iiclr-17866	354	18	dilutes	dilute	VERB
iiclr-17866	354	19	the	the	DET
iiclr-17866	354	20	ownership	ownership	NOUN
iiclr-17866	354	21	of	of	ADP
iiclr-17866	354	22	the	the	DET
iiclr-17866	354	23	corporation.1	corporation.1	NOUN
iiclr-17866	354	24	39	39	NUM
iiclr-17866	354	25	in	in	ADP
iiclr-17866	354	26	recent	recent	ADJ
iiclr-17866	354	27	years	year	NOUN
iiclr-17866	354	28	,	,	PUNCT
iiclr-17866	354	29	however	however	ADV
iiclr-17866	354	30	,	,	PUNCT
iiclr-17866	354	31	equity	equity	NOUN
iiclr-17866	354	32	financing	financing	NOUN
iiclr-17866	354	33	has	have	AUX
iiclr-17866	354	34	become	become	VERB
iiclr-17866	354	35	relatively	relatively	ADV
iiclr-17866	354	36	more	more	ADV
iiclr-17866	354	37	popular	popular	ADJ
iiclr-17866	354	38	by	by	ADP
iiclr-17866	354	39	individuals	individual	NOUN
iiclr-17866	354	40	because	because	SCONJ
iiclr-17866	354	41	dividend	dividend	NOUN
iiclr-17866	354	42	tax	tax	NOUN
iiclr-17866	354	43	rates	rate	NOUN
iiclr-17866	354	44	are	be	AUX
iiclr-17866	354	45	lower	low	ADJ
iiclr-17866	354	46	and	and	CCONJ
iiclr-17866	354	47	capital	capital	NOUN
iiclr-17866	354	48	gain	gain	NOUN
iiclr-17866	354	49	taxes	taxis	NOUN
iiclr-17866	354	50	can	can	AUX
iiclr-17866	354	51	be	be	AUX
iiclr-17866	354	52	deferred	defer	VERB
iiclr-17866	354	53	until	until	SCONJ
iiclr-17866	354	54	an	an	DET
iiclr-17866	354	55	individual	individual	NOUN
iiclr-17866	354	56	sells	sell	VERB
iiclr-17866	354	57	its	its	PRON
iiclr-17866	354	58	stock	stock	NOUN
iiclr-17866	354	59	.	.	PUNCT
iiclr-17866	355	1	140	140	NUM
iiclr-17866	355	2	the	the	DET
iiclr-17866	355	3	third	third	ADJ
iiclr-17866	355	4	manifestation	manifestation	NOUN
iiclr-17866	355	5	of	of	ADP
iiclr-17866	355	6	the	the	DET
iiclr-17866	355	7	tax	tax	NOUN
iiclr-17866	355	8	system	system	NOUN
iiclr-17866	355	9	's	's	PART
iiclr-17866	355	10	bias	bias	NOUN
iiclr-17866	355	11	against	against	ADP
iiclr-17866	355	12	savings	saving	NOUN
iiclr-17866	355	13	and	and	CCONJ
iiclr-17866	355	14	investment	investment	NOUN
iiclr-17866	355	15	is	be	AUX
iiclr-17866	355	16	that	that	SCONJ
iiclr-17866	355	17	"	"	PUNCT
iiclr-17866	355	18	foreign	foreign	ADJ
iiclr-17866	355	19	-	-	PUNCT
iiclr-17866	355	20	owned	own	VERB
iiclr-17866	355	21	firms	firm	NOUN
iiclr-17866	355	22	have	have	VERB
iiclr-17866	355	23	a	a	DET
iiclr-17866	355	24	competitive	competitive	ADJ
iiclr-17866	355	25	tax	tax	NOUN
iiclr-17866	355	26	advantage	advantage	NOUN
iiclr-17866	355	27	over	over	ADP
iiclr-17866	355	28	domestic	domestic	ADJ
iiclr-17866	355	29	firms	firm	NOUN
iiclr-17866	355	30	.	.	PUNCT
iiclr-17866	356	1	"'14	"'14	PROPN
iiclr-17866	356	2	'	'	PUNCT
iiclr-17866	356	3	"	"	PUNCT
iiclr-17866	356	4	no	no	DET
iiclr-17866	356	5	country	country	NOUN
iiclr-17866	356	6	has	have	VERB
iiclr-17866	356	7	rules	rule	NOUN
iiclr-17866	356	8	for	for	ADP
iiclr-17866	356	9	the	the	DET
iiclr-17866	356	10	immediate	immediate	ADJ
iiclr-17866	356	11	taxation	taxation	NOUN
iiclr-17866	356	12	of	of	ADP
iiclr-17866	356	13	foreignsource	foreignsource	NOUN
iiclr-17866	356	14	income	income	NOUN
iiclr-17866	356	15	that	that	PRON
iiclr-17866	356	16	are	be	AUX
iiclr-17866	356	17	comparable	comparable	ADJ
iiclr-17866	356	18	to	to	ADP
iiclr-17866	356	19	the	the	DET
iiclr-17866	356	20	u.s	u.s	PROPN
iiclr-17866	356	21	.	.	PROPN
iiclr-17866	356	22	rules	rule	NOUN
iiclr-17866	356	23	in	in	ADP
iiclr-17866	356	24	terms	term	NOUN
iiclr-17866	356	25	of	of	ADP
iiclr-17866	356	26	breadth	breadth	NOUN
iiclr-17866	356	27	and	and	CCONJ
iiclr-17866	356	28	complexity	complexity	NOUN
iiclr-17866	356	29	,	,	PUNCT
iiclr-17866	356	30	"	"	PUNCT
iiclr-17866	356	31	'	'	PUNCT
iiclr-17866	356	32	142	142	NUM
iiclr-17866	356	33	and	and	CCONJ
iiclr-17866	356	34	the	the	DET
iiclr-17866	356	35	u.s	u.s	PROPN
iiclr-17866	356	36	.	.	PROPN
iiclr-17866	356	37	effective	effective	ADJ
iiclr-17866	356	38	corporate	corporate	ADJ
iiclr-17866	356	39	tax	tax	NOUN
iiclr-17866	356	40	rate	rate	NOUN
iiclr-17866	356	41	is	be	AUX
iiclr-17866	356	42	fifty	fifty	NUM
iiclr-17866	356	43	percent	percent	NOUN
iiclr-17866	356	44	higher	high	ADJ
iiclr-17866	356	45	than	than	ADP
iiclr-17866	356	46	the	the	DET
iiclr-17866	356	47	average	average	NOUN
iiclr-17866	356	48	of	of	ADP
iiclr-17866	356	49	oecd	oecd	PROPN
iiclr-17866	356	50	member	member	NOUN
iiclr-17866	356	51	states	state	NOUN
iiclr-17866	356	52	.	.	PUNCT
iiclr-17866	357	1	43	43	NUM
iiclr-17866	358	1	in	in	ADP
iiclr-17866	358	2	response	response	NOUN
iiclr-17866	358	3	to	to	ADP
iiclr-17866	358	4	the	the	DET
iiclr-17866	358	5	increased	increase	VERB
iiclr-17866	358	6	competitiveness	competitiveness	NOUN
iiclr-17866	358	7	of	of	ADP
iiclr-17866	358	8	the	the	DET
iiclr-17866	358	9	global	global	ADJ
iiclr-17866	358	10	marketplace	marketplace	NOUN
iiclr-17866	358	11	,	,	PUNCT
iiclr-17866	358	12	u.s	u.s	PROPN
iiclr-17866	358	13	.	.	PROPN
iiclr-17866	358	14	corporations	corporation	NOUN
iiclr-17866	358	15	have	have	AUX
iiclr-17866	358	16	lowered	lower	VERB
iiclr-17866	358	17	costs	cost	NOUN
iiclr-17866	358	18	by	by	ADP
iiclr-17866	358	19	reducing	reduce	VERB
iiclr-17866	358	20	tax	tax	NOUN
iiclr-17866	358	21	liabilities.44	liabilities.44	NOUN
iiclr-17866	358	22	and	and	CCONJ
iiclr-17866	358	23	as	as	SCONJ
iiclr-17866	358	24	capital	capital	NOUN
iiclr-17866	358	25	has	have	AUX
iiclr-17866	358	26	moved	move	VERB
iiclr-17866	358	27	more	more	ADV
iiclr-17866	358	28	freely	freely	ADV
iiclr-17866	358	29	across	across	ADP
iiclr-17866	358	30	international	international	ADJ
iiclr-17866	358	31	borders	border	NOUN
iiclr-17866	358	32	,	,	PUNCT
iiclr-17866	358	33	naturally	naturally	ADV
iiclr-17866	358	34	,	,	PUNCT
iiclr-17866	358	35	it	it	PRON
iiclr-17866	358	36	has	have	AUX
iiclr-17866	358	37	left	leave	VERB
iiclr-17866	358	38	nations	nation	NOUN
iiclr-17866	358	39	with	with	ADP
iiclr-17866	358	40	higher	high	ADJ
iiclr-17866	358	41	tax	tax	NOUN
iiclr-17866	358	42	rates	rate	NOUN
iiclr-17866	358	43	in	in	ADP
iiclr-17866	358	44	favor	favor	NOUN
iiclr-17866	358	45	of	of	ADP
iiclr-17866	358	46	those	those	PRON
iiclr-17866	358	47	with	with	ADP
iiclr-17866	358	48	lower	low	ADJ
iiclr-17866	358	49	tax	tax	NOUN
iiclr-17866	358	50	rates	rate	NOUN
iiclr-17866	358	51	.	.	PUNCT
iiclr-17866	359	1	145	145	NUM
iiclr-17866	359	2	studies	study	NOUN
iiclr-17866	359	3	show	show	VERB
iiclr-17866	359	4	that	that	SCONJ
iiclr-17866	359	5	profits	profit	NOUN
iiclr-17866	359	6	earned	earn	VERB
iiclr-17866	359	7	by	by	ADP
iiclr-17866	359	8	u.s	u.s	PROPN
iiclr-17866	359	9	.	.	PROPN
iiclr-17866	359	10	corporations	corporation	NOUN
iiclr-17866	359	11	in	in	ADP
iiclr-17866	359	12	lower	low	ADJ
iiclr-17866	359	13	-	-	PUNCT
iiclr-17866	359	14	tax	tax	NOUN
iiclr-17866	359	15	jurisdictions	jurisdiction	NOUN
iiclr-17866	359	16	outside	outside	ADP
iiclr-17866	359	17	the	the	DET
iiclr-17866	359	18	united	united	PROPN
iiclr-17866	359	19	states	states	PROPN
iiclr-17866	359	20	increased	increase	VERB
iiclr-17866	359	21	by	by	ADP
iiclr-17866	359	22	sixty	sixty	NUM
iiclr-17866	359	23	-	-	PUNCT
iiclr-17866	359	24	four	four	NUM
iiclr-17866	359	25	percent	percent	NOUN
iiclr-17866	359	26	in	in	ADP
iiclr-17866	359	27	recent	recent	ADJ
iiclr-17866	359	28	years	year	NOUN
iiclr-17866	359	29	.	.	PUNCT
iiclr-17866	360	1	146	146	NUM
iiclr-17866	360	2	this	this	PRON
iiclr-17866	360	3	translates	translate	VERB
iiclr-17866	360	4	to	to	ADP
iiclr-17866	360	5	$	$	SYM
iiclr-17866	360	6	33	33	NUM
iiclr-17866	360	7	billion	billion	NUM
iiclr-17866	360	8	in	in	ADP
iiclr-17866	360	9	profits	profit	NOUN
iiclr-17866	360	10	thatcould	thatcould	AUX
iiclr-17866	360	11	have	have	AUX
iiclr-17866	360	12	been	be	AUX
iiclr-17866	360	13	taxed	tax	VERB
iiclr-17866	360	14	by	by	ADP
iiclr-17866	360	15	the	the	DET
iiclr-17866	360	16	united	united	PROPN
iiclr-17866	360	17	states	states	PROPN
iiclr-17866	360	18	government	government	NOUN
iiclr-17866	360	19	.	.	PUNCT
iiclr-17866	361	1	147	147	NUM
iiclr-17866	361	2	c.	c.	NOUN
iiclr-17866	361	3	a	a	DET
iiclr-17866	361	4	call	call	NOUN
iiclr-17866	361	5	for	for	ADP
iiclr-17866	361	6	change	change	NOUN
iiclr-17866	361	7	in	in	ADP
iiclr-17866	361	8	the	the	DET
iiclr-17866	361	9	corporate	corporate	ADJ
iiclr-17866	361	10	tax	tax	NOUN
iiclr-17866	361	11	system	system	NOUN
iiclr-17866	361	12	as	as	ADP
iiclr-17866	361	13	a	a	DET
iiclr-17866	361	14	result	result	NOUN
iiclr-17866	361	15	of	of	ADP
iiclr-17866	361	16	the	the	DET
iiclr-17866	361	17	irc	irc	PROPN
iiclr-17866	361	18	's	's	PART
iiclr-17866	361	19	unworkably	unworkably	ADV
iiclr-17866	361	20	complex	complex	ADJ
iiclr-17866	361	21	corporate	corporate	ADJ
iiclr-17866	361	22	section,1	section,1	NOUN
iiclr-17866	361	23	48	48	NUM
iiclr-17866	361	24	the	the	DET
iiclr-17866	361	25	united	united	PROPN
iiclr-17866	361	26	states	states	PROPN
iiclr-17866	361	27	economy	economy	NOUN
iiclr-17866	361	28	has	have	AUX
iiclr-17866	361	29	been	be	AUX
iiclr-17866	361	30	hindered	hinder	VERB
iiclr-17866	361	31	by	by	ADP
iiclr-17866	361	32	high	high	ADJ
iiclr-17866	361	33	compliance	compliance	NOUN
iiclr-17866	361	34	costs	cost	NOUN
iiclr-17866	361	35	and	and	CCONJ
iiclr-17866	361	36	the	the	DET
iiclr-17866	361	37	loss	loss	NOUN
iiclr-17866	361	38	of	of	ADP
iiclr-17866	361	39	business	business	NOUN
iiclr-17866	361	40	overseas	overseas	ADV
iiclr-17866	361	41	.	.	PUNCT
iiclr-17866	362	1	149	149	NUM
iiclr-17866	362	2	not	not	PART
iiclr-17866	362	3	only	only	ADV
iiclr-17866	362	4	does	do	AUX
iiclr-17866	362	5	the	the	DET
iiclr-17866	362	6	complexity	complexity	NOUN
iiclr-17866	362	7	of	of	ADP
iiclr-17866	362	8	the	the	DET
iiclr-17866	362	9	u.s	u.s	PROPN
iiclr-17866	362	10	.	.	PROPN
iiclr-17866	362	11	corporate	corporate	ADJ
iiclr-17866	362	12	tax	tax	NOUN
iiclr-17866	362	13	system	system	NOUN
iiclr-17866	362	14	negatively	negatively	ADV
iiclr-17866	362	15	affect	affect	VERB
iiclr-17866	362	16	domestic	domestic	ADJ
iiclr-17866	362	17	business	business	NOUN
iiclr-17866	362	18	,	,	PUNCT
iiclr-17866	362	19	it	it	PRON
iiclr-17866	362	20	generates	generate	VERB
iiclr-17866	362	21	less	less	ADJ
iiclr-17866	362	22	money	money	NOUN
iiclr-17866	362	23	than	than	SCONJ
iiclr-17866	362	24	alternatives	alternative	NOUN
iiclr-17866	362	25	could	could	AUX
iiclr-17866	362	26	.	.	PUNCT
iiclr-17866	362	27	'	'	PUNCT
iiclr-17866	363	1	50	50	NUM
iiclr-17866	363	2	every	every	DET
iiclr-17866	363	3	year	year	NOUN
iiclr-17866	363	4	,	,	PUNCT
iiclr-17866	363	5	legislation	legislation	NOUN
iiclr-17866	363	6	is	be	AUX
iiclr-17866	363	7	proposed	propose	VERB
iiclr-17866	363	8	to	to	PART
iiclr-17866	363	9	change	change	VERB
iiclr-17866	363	10	the	the	DET
iiclr-17866	363	11	tax	tax	NOUN
iiclr-17866	363	12	code.151	code.151	NOUN
iiclr-17866	363	13	however	however	ADV
iiclr-17866	363	14	,	,	PUNCT
iiclr-17866	363	15	a	a	DET
iiclr-17866	363	16	mere	mere	ADJ
iiclr-17866	363	17	changing	changing	NOUN
iiclr-17866	363	18	of	of	ADP
iiclr-17866	363	19	the	the	DET
iiclr-17866	363	20	marginal	marginal	ADJ
iiclr-17866	363	21	rates	rate	NOUN
iiclr-17866	363	22	or	or	CCONJ
iiclr-17866	363	23	deduction	deduction	NOUN
iiclr-17866	363	24	rules	rule	NOUN
iiclr-17866	363	25	will	will	AUX
iiclr-17866	363	26	be	be	AUX
iiclr-17866	363	27	insufficient	insufficient	ADJ
iiclr-17866	363	28	to	to	PART
iiclr-17866	363	29	deal	deal	VERB
iiclr-17866	363	30	with	with	ADP
iiclr-17866	363	31	the	the	DET
iiclr-17866	363	32	systematic	systematic	ADJ
iiclr-17866	363	33	problem	problem	NOUN
iiclr-17866	363	34	caused	cause	VERB
iiclr-17866	363	35	by	by	ADP
iiclr-17866	363	36	the	the	DET
iiclr-17866	363	37	arcane	arcane	ADJ
iiclr-17866	363	38	irc	irc	NOUN
iiclr-17866	363	39	.	.	PUNCT
iiclr-17866	364	1	to	to	PART
iiclr-17866	364	2	promote	promote	VERB
iiclr-17866	364	3	efficiency	efficiency	NOUN
iiclr-17866	364	4	,	,	PUNCT
iiclr-17866	364	5	fairness	fairness	NOUN
iiclr-17866	364	6	,	,	PUNCT
iiclr-17866	364	7	and	and	CCONJ
iiclr-17866	364	8	international	international	ADJ
iiclr-17866	364	9	competitiveness	competitiveness	NOUN
iiclr-17866	364	10	,	,	PUNCT
iiclr-17866	364	11	a	a	DET
iiclr-17866	364	12	complete	complete	ADJ
iiclr-17866	364	13	139	139	NUM
iiclr-17866	364	14	.	.	PUNCT
iiclr-17866	365	1	i	i	PRON
iiclr-17866	365	2	d.	d.	PROPN
iiclr-17866	365	3	140	140	NUM
iiclr-17866	365	4	.	.	PUNCT
iiclr-17866	366	1	j.	j.	PROPN
iiclr-17866	366	2	econ	econ	PROPN
iiclr-17866	366	3	.	.	PUNCT
iiclr-17866	367	1	comm	comm	NOUN
iiclr-17866	367	2	.	.	PUNCT
iiclr-17866	368	1	,	,	PUNCT
iiclr-17866	368	2	supra	supra	PROPN
iiclr-17866	368	3	note	note	VERB
iiclr-17866	368	4	42	42	NUM
iiclr-17866	368	5	,	,	PUNCT
iiclr-17866	368	6	at	at	ADP
iiclr-17866	368	7	5	5	NUM
iiclr-17866	368	8	-	-	SYM
iiclr-17866	368	9	6	6	NUM
iiclr-17866	368	10	.	.	NOUN
iiclr-17866	368	11	141	141	NUM
iiclr-17866	368	12	.	.	PUNCT
iiclr-17866	369	1	i	i	PRON
iiclr-17866	369	2	d.	d.	PROPN
iiclr-17866	369	3	at	at	ADP
iiclr-17866	369	4	4	4	NUM
iiclr-17866	369	5	.	.	ADP
iiclr-17866	369	6	142	142	NUM
iiclr-17866	369	7	.	.	PUNCT
iiclr-17866	370	1	i	i	PRON
iiclr-17866	370	2	d.	d.	PROPN
iiclr-17866	370	3	143	143	NUM
iiclr-17866	370	4	.	.	PUNCT
iiclr-17866	371	1	hodge	hodge	PROPN
iiclr-17866	371	2	,	,	PUNCT
iiclr-17866	371	3	supra	supra	PROPN
iiclr-17866	371	4	note	note	NOUN
iiclr-17866	371	5	1	1	NUM
iiclr-17866	371	6	.	.	X
iiclr-17866	371	7	144	144	NUM
iiclr-17866	371	8	.	.	PUNCT
iiclr-17866	372	1	j.	j.	PROPN
iiclr-17866	372	2	econ	econ	PROPN
iiclr-17866	372	3	.	.	PUNCT
iiclr-17866	373	1	comm	comm	NOUN
iiclr-17866	373	2	.	.	PUNCT
iiclr-17866	374	1	,	,	PUNCT
iiclr-17866	374	2	supra	supra	PROPN
iiclr-17866	374	3	note	note	VERB
iiclr-17866	374	4	42	42	NUM
iiclr-17866	374	5	,	,	PUNCT
iiclr-17866	374	6	at	at	ADP
iiclr-17866	374	7	6	6	NUM
iiclr-17866	374	8	.	.	NOUN
iiclr-17866	374	9	145	145	NUM
iiclr-17866	374	10	.	.	PUNCT
iiclr-17866	375	1	jeffrey	jeffrey	PROPN
iiclr-17866	375	2	l.	l.	PROPN
iiclr-17866	375	3	rubinger	rubinger	PROPN
iiclr-17866	375	4	&	&	CCONJ
iiclr-17866	375	5	william	william	PROPN
iiclr-17866	375	6	b.	b.	PROPN
iiclr-17866	375	7	sherman	sherman	PROPN
iiclr-17866	375	8	,	,	PUNCT
iiclr-17866	375	9	holding	hold	VERB
iiclr-17866	375	10	intangibles	intangible	NOUN
iiclr-17866	375	11	offshore	offshore	ADV
iiclr-17866	375	12	may	may	AUX
iiclr-17866	375	13	produce	produce	VERB
iiclr-17866	375	14	tangible	tangible	ADJ
iiclr-17866	375	15	tax	tax	NOUN
iiclr-17866	375	16	benefits	benefit	NOUN
iiclr-17866	375	17	,	,	PUNCT
iiclr-17866	375	18	106	106	NUM
iiclr-17866	375	19	tax	tax	NOUN
iiclr-17866	375	20	notes	note	NOUN
iiclr-17866	375	21	938	938	NUM
iiclr-17866	375	22	,	,	PUNCT
iiclr-17866	375	23	938	938	NUM
iiclr-17866	375	24	(	(	PUNCT
iiclr-17866	375	25	2005	2005	NUM
iiclr-17866	375	26	)	)	PUNCT
iiclr-17866	375	27	,	,	PUNCT
iiclr-17866	375	28	available	available	ADJ
iiclr-17866	375	29	at	at	ADP
iiclr-17866	375	30	http://www.lawprofessorblogs.com/taxprof/linkdocs/2005-2977-1	http://www.lawprofessorblogs.com/taxprof/linkdocs/2005-2977-1	NOUN
iiclr-17866	375	31	.pdf	.pdf	NOUN
iiclr-17866	375	32	.	.	PUNCT
iiclr-17866	376	1	146	146	NUM
iiclr-17866	376	2	.	.	PUNCT
iiclr-17866	377	1	i	i	PRON
iiclr-17866	377	2	d.	d.	PROPN
iiclr-17866	377	3	147	147	NUM
iiclr-17866	377	4	.	.	PUNCT
iiclr-17866	378	1	i	i	PRON
iiclr-17866	378	2	d.	d.	PROPN
iiclr-17866	378	3	intangible	intangible	ADJ
iiclr-17866	378	4	assets	asset	NOUN
iiclr-17866	378	5	held	hold	VERB
iiclr-17866	378	6	outside	outside	ADP
iiclr-17866	378	7	the	the	DET
iiclr-17866	378	8	united	united	PROPN
iiclr-17866	378	9	states	states	PROPN
iiclr-17866	378	10	earned	earn	VERB
iiclr-17866	378	11	most	most	ADJ
iiclr-17866	378	12	of	of	ADP
iiclr-17866	378	13	these	these	DET
iiclr-17866	378	14	profits	profit	NOUN
iiclr-17866	378	15	.	.	PUNCT
iiclr-17866	379	1	i	i	PRON
iiclr-17866	379	2	d.	d.	PROPN
iiclr-17866	379	3	148	148	NUM
iiclr-17866	379	4	.	.	PUNCT
iiclr-17866	380	1	j.	j.	PROPN
iiclr-17866	380	2	econ	econ	PROPN
iiclr-17866	380	3	.	.	PUNCT
iiclr-17866	380	4	comm	comm	NOUN
iiclr-17866	380	5	.	.	PUNCT
iiclr-17866	381	1	,	,	PUNCT
iiclr-17866	381	2	supra	supra	PROPN
iiclr-17866	381	3	note	note	VERB
iiclr-17866	381	4	42	42	NUM
iiclr-17866	381	5	,	,	PUNCT
iiclr-17866	381	6	at	at	ADP
iiclr-17866	381	7	9	9	NUM
iiclr-17866	381	8	.	.	NOUN
iiclr-17866	381	9	149	149	NUM
iiclr-17866	381	10	.	.	PUNCT
iiclr-17866	382	1	i	i	PRON
iiclr-17866	382	2	d.	d.	PROPN
iiclr-17866	382	3	150	150	NUM
iiclr-17866	382	4	.	.	PUNCT
iiclr-17866	383	1	see	see	VERB
iiclr-17866	383	2	generally	generally	ADV
iiclr-17866	383	3	i	i	PRON
iiclr-17866	383	4	d.	d.	PROPN
iiclr-17866	383	5	151	151	NUM
iiclr-17866	383	6	.	.	PUNCT
iiclr-17866	384	1	federal	federal	ADJ
iiclr-17866	384	2	tax	tax	NOUN
iiclr-17866	384	3	,	,	PUNCT
iiclr-17866	384	4	duke	duke	PROPN
iiclr-17866	384	5	law	law	PROPN
iiclr-17866	384	6	,	,	PUNCT
iiclr-17866	384	7	http://www.law.duke.edu/lib/researchguides/fedtax	http://www.law.duke.edu/lib/researchguides/fedtax	PROPN
iiclr-17866	384	8	(	(	PUNCT
iiclr-17866	384	9	last	last	ADJ
iiclr-17866	384	10	updated	update	VERB
iiclr-17866	384	11	aug	aug	PROPN
iiclr-17866	384	12	.	.	PROPN
iiclr-17866	384	13	2011	2011	NUM
iiclr-17866	384	14	)	)	PUNCT
iiclr-17866	384	15	.	.	PUNCT
iiclr-17866	385	1	2012	2012	NUM
iiclr-17866	385	2	]	]	PUNCT
iiclr-17866	385	3	359	359	NUM
iiclr-17866	385	4	ind	ind	NOUN
iiclr-17866	385	5	.	.	PUNCT
iiclr-17866	386	1	int'l	int'l	PROPN
iiclr-17866	386	2	&	&	CCONJ
iiclr-17866	386	3	comp	comp	PROPN
iiclr-17866	386	4	.	.	PUNCT
iiclr-17866	387	1	l.	l.	PROPN
iiclr-17866	387	2	rev	rev	PROPN
iiclr-17866	387	3	.	.	PROPN
iiclr-17866	387	4	overhaul	overhaul	NOUN
iiclr-17866	387	5	of	of	ADP
iiclr-17866	387	6	the	the	DET
iiclr-17866	387	7	system	system	NOUN
iiclr-17866	387	8	is	be	AUX
iiclr-17866	387	9	needed	need	VERB
iiclr-17866	387	10	.	.	PUNCT
iiclr-17866	388	1	152	152	NUM
iiclr-17866	388	2	while	while	SCONJ
iiclr-17866	388	3	there	there	PRON
iiclr-17866	388	4	have	have	AUX
iiclr-17866	388	5	been	be	AUX
iiclr-17866	388	6	several	several	ADJ
iiclr-17866	388	7	proposed	propose	VERB
iiclr-17866	388	8	irc	irc	NOUN
iiclr-17866	388	9	overhauls	overhaul	NOUN
iiclr-17866	388	10	,	,	PUNCT
iiclr-17866	388	11	these	these	DET
iiclr-17866	388	12	bills	bill	NOUN
iiclr-17866	388	13	have	have	AUX
iiclr-17866	388	14	not	not	PART
iiclr-17866	388	15	made	make	VERB
iiclr-17866	388	16	it	it	PRON
iiclr-17866	388	17	very	very	ADV
iiclr-17866	388	18	far	far	ADV
iiclr-17866	388	19	through	through	ADP
iiclr-17866	388	20	the	the	DET
iiclr-17866	388	21	legislative	legislative	ADJ
iiclr-17866	388	22	process	process	NOUN
iiclr-17866	388	23	.	.	PUNCT
iiclr-17866	389	1	15	15	NUM
iiclr-17866	389	2	3	3	NUM
iiclr-17866	389	3	despite	despite	SCONJ
iiclr-17866	389	4	a	a	DET
iiclr-17866	389	5	history	history	NOUN
iiclr-17866	389	6	of	of	ADP
iiclr-17866	389	7	legislative	legislative	ADJ
iiclr-17866	389	8	roadblocks	roadblock	NOUN
iiclr-17866	389	9	,	,	PUNCT
iiclr-17866	389	10	the	the	DET
iiclr-17866	389	11	united	united	PROPN
iiclr-17866	389	12	states	states	PROPN
iiclr-17866	389	13	government	government	NOUN
iiclr-17866	389	14	is	be	AUX
iiclr-17866	389	15	once	once	ADV
iiclr-17866	389	16	again	again	ADV
iiclr-17866	389	17	realizing	realize	VERB
iiclr-17866	389	18	that	that	SCONJ
iiclr-17866	389	19	tax	tax	NOUN
iiclr-17866	389	20	reform	reform	NOUN
iiclr-17866	389	21	must	must	AUX
iiclr-17866	389	22	be	be	AUX
iiclr-17866	389	23	enacted	enact	VERB
iiclr-17866	389	24	.	.	PUNCT
iiclr-17866	390	1	154	154	NUM
iiclr-17866	390	2	the	the	DET
iiclr-17866	390	3	poor	poor	ADJ
iiclr-17866	390	4	condition	condition	NOUN
iiclr-17866	390	5	of	of	ADP
iiclr-17866	390	6	the	the	DET
iiclr-17866	390	7	country	country	NOUN
iiclr-17866	390	8	's	's	PART
iiclr-17866	390	9	economy	economy	NOUN
iiclr-17866	390	10	,	,	PUNCT
iiclr-17866	390	11	combined	combine	VERB
iiclr-17866	390	12	with	with	ADP
iiclr-17866	390	13	the	the	DET
iiclr-17866	390	14	negative	negative	ADJ
iiclr-17866	390	15	results	result	NOUN
iiclr-17866	390	16	and	and	CCONJ
iiclr-17866	390	17	corresponding	correspond	VERB
iiclr-17866	390	18	criticism	criticism	NOUN
iiclr-17866	390	19	of	of	ADP
iiclr-17866	390	20	its	its	PRON
iiclr-17866	390	21	complex	complex	ADJ
iiclr-17866	390	22	irc	irc	ADV
iiclr-17866	390	23	,	,	PUNCT
iiclr-17866	390	24	have	have	AUX
iiclr-17866	390	25	led	lead	VERB
iiclr-17866	390	26	the	the	DET
iiclr-17866	390	27	obama	obama	PROPN
iiclr-17866	390	28	administration	administration	NOUN
iiclr-17866	390	29	to	to	PART
iiclr-17866	390	30	consider	consider	VERB
iiclr-17866	390	31	overhauling	overhaul	VERB
iiclr-17866	390	32	the	the	DET
iiclr-17866	390	33	irc	irc	NOUN
iiclr-17866	390	34	for	for	ADP
iiclr-17866	390	35	the	the	DET
iiclr-17866	390	36	first	first	ADJ
iiclr-17866	390	37	time	time	NOUN
iiclr-17866	390	38	since	since	SCONJ
iiclr-17866	390	39	1986.155	1986.155	NUM
iiclr-17866	390	40	the	the	DET
iiclr-17866	390	41	administration	administration	NOUN
iiclr-17866	390	42	hopes	hope	VERB
iiclr-17866	390	43	an	an	DET
iiclr-17866	390	44	overhaul	overhaul	NOUN
iiclr-17866	390	45	of	of	ADP
iiclr-17866	390	46	the	the	DET
iiclr-17866	390	47	corporate	corporate	ADJ
iiclr-17866	390	48	tax	tax	NOUN
iiclr-17866	390	49	system	system	NOUN
iiclr-17866	390	50	could	could	AUX
iiclr-17866	390	51	eliminate	eliminate	VERB
iiclr-17866	390	52	the	the	DET
iiclr-17866	390	53	irc	irc	PROPN
iiclr-17866	390	54	's	's	PART
iiclr-17866	390	55	misguided	misguided	ADJ
iiclr-17866	390	56	incentives	incentive	NOUN
iiclr-17866	390	57	while	while	SCONJ
iiclr-17866	390	58	lowering	lower	VERB
iiclr-17866	390	59	the	the	DET
iiclr-17866	390	60	corporate	corporate	ADJ
iiclr-17866	390	61	tax	tax	NOUN
iiclr-17866	390	62	rate	rate	NOUN
iiclr-17866	390	63	in	in	ADP
iiclr-17866	390	64	an	an	DET
iiclr-17866	390	65	effort	effort	NOUN
iiclr-17866	390	66	to	to	PART
iiclr-17866	390	67	attract	attract	VERB
iiclr-17866	390	68	more	more	ADJ
iiclr-17866	390	69	capital	capital	NOUN
iiclr-17866	390	70	to	to	ADP
iiclr-17866	390	71	the	the	DET
iiclr-17866	390	72	united	united	PROPN
iiclr-17866	390	73	states	states	PROPN
iiclr-17866	390	74	.	.	PUNCT
iiclr-17866	391	1	56	56	NUM
iiclr-17866	391	2	according	accord	VERB
iiclr-17866	391	3	to	to	ADP
iiclr-17866	391	4	a	a	DET
iiclr-17866	391	5	senior	senior	ADJ
iiclr-17866	391	6	obama	obama	PROPN
iiclr-17866	391	7	administration	administration	NOUN
iiclr-17866	391	8	official	official	NOUN
iiclr-17866	391	9	,	,	PUNCT
iiclr-17866	391	10	"	"	PUNCT
iiclr-17866	391	11	we	we	PRON
iiclr-17866	391	12	need	need	VERB
iiclr-17866	391	13	to	to	PART
iiclr-17866	391	14	test	test	VERB
iiclr-17866	391	15	the	the	DET
iiclr-17866	391	16	true	true	ADJ
iiclr-17866	391	17	appetite	appetite	NOUN
iiclr-17866	391	18	of	of	ADP
iiclr-17866	391	19	business	business	NOUN
iiclr-17866	391	20	for	for	ADP
iiclr-17866	391	21	reform	reform	NOUN
iiclr-17866	391	22	that	that	PRON
iiclr-17866	391	23	simplifies	simplify	VERB
iiclr-17866	391	24	the	the	DET
iiclr-17866	391	25	system	system	NOUN
iiclr-17866	391	26	and	and	CCONJ
iiclr-17866	391	27	lowers	lower	VERB
iiclr-17866	391	28	rates	rate	NOUN
iiclr-17866	391	29	without	without	ADP
iiclr-17866	391	30	making	make	VERB
iiclr-17866	391	31	the	the	DET
iiclr-17866	391	32	deficit	deficit	NOUN
iiclr-17866	391	33	worse	bad	ADJ
iiclr-17866	391	34	.	.	PUNCT
iiclr-17866	392	1	"	"	PUNCT
iiclr-17866	392	2	'	'	PUNCT
iiclr-17866	392	3	57	57	NUM
iiclr-17866	392	4	iii	iii	NOUN
iiclr-17866	392	5	.	.	NOUN
iiclr-17866	392	6	value	value	NOUN
iiclr-17866	392	7	added	add	VERB
iiclr-17866	392	8	tax	tax	NOUN
iiclr-17866	392	9	a.	a.	NOUN
iiclr-17866	392	10	theory	theory	NOUN
iiclr-17866	392	11	of	of	ADP
iiclr-17866	392	12	the	the	DET
iiclr-17866	392	13	value	value	NOUN
iiclr-17866	392	14	-	-	PUNCT
iiclr-17866	392	15	added	add	VERB
iiclr-17866	392	16	tax	tax	NOUN
iiclr-17866	392	17	economists	economist	NOUN
iiclr-17866	392	18	and	and	CCONJ
iiclr-17866	392	19	legislators	legislator	NOUN
iiclr-17866	392	20	have	have	AUX
iiclr-17866	392	21	proposed	propose	VERB
iiclr-17866	392	22	many	many	ADJ
iiclr-17866	392	23	theories	theory	NOUN
iiclr-17866	392	24	and	and	CCONJ
iiclr-17866	392	25	plans	plan	NOUN
iiclr-17866	392	26	for	for	ADP
iiclr-17866	392	27	overhauling	overhaul	VERB
iiclr-17866	392	28	the	the	DET
iiclr-17866	392	29	corporate	corporate	ADJ
iiclr-17866	392	30	tax	tax	NOUN
iiclr-17866	392	31	system	system	NOUN
iiclr-17866	392	32	(	(	PUNCT
iiclr-17866	392	33	and	and	CCONJ
iiclr-17866	392	34	the	the	DET
iiclr-17866	392	35	united	united	PROPN
iiclr-17866	392	36	states	states	PROPN
iiclr-17866	392	37	tax	tax	NOUN
iiclr-17866	392	38	system	system	NOUN
iiclr-17866	392	39	as	as	ADP
iiclr-17866	392	40	a	a	DET
iiclr-17866	392	41	whole	whole	NOUN
iiclr-17866	392	42	)	)	PUNCT
iiclr-17866	392	43	;	;	PUNCT
iiclr-17866	392	44	however	however	ADV
iiclr-17866	392	45	,	,	PUNCT
iiclr-17866	392	46	this	this	DET
iiclr-17866	392	47	note	note	NOUN
iiclr-17866	392	48	argues	argue	VERB
iiclr-17866	392	49	that	that	SCONJ
iiclr-17866	392	50	any	any	DET
iiclr-17866	392	51	viable	viable	ADJ
iiclr-17866	392	52	proposal	proposal	NOUN
iiclr-17866	392	53	should	should	AUX
iiclr-17866	392	54	begin	begin	VERB
iiclr-17866	392	55	with	with	ADP
iiclr-17866	392	56	the	the	DET
iiclr-17866	392	57	enactment	enactment	NOUN
iiclr-17866	392	58	of	of	ADP
iiclr-17866	392	59	a	a	DET
iiclr-17866	392	60	value	value	NOUN
iiclr-17866	392	61	added	add	VERB
iiclr-17866	392	62	tax	tax	NOUN
iiclr-17866	392	63	.	.	PUNCT
iiclr-17866	393	1	"	"	PUNCT
iiclr-17866	393	2	a	a	DET
iiclr-17866	393	3	vat	vat	NOUN
iiclr-17866	393	4	is	be	AUX
iiclr-17866	393	5	a	a	DET
iiclr-17866	393	6	multistage	multistage	NOUN
iiclr-17866	393	7	tax	tax	NOUN
iiclr-17866	393	8	imposed	impose	VERB
iiclr-17866	393	9	on	on	ADP
iiclr-17866	393	10	the	the	DET
iiclr-17866	393	11	'	'	PUNCT
iiclr-17866	393	12	value	value	NOUN
iiclr-17866	393	13	added	add	VERB
iiclr-17866	393	14	'	'	PUNCT
iiclr-17866	393	15	to	to	ADP
iiclr-17866	393	16	goods	good	NOUN
iiclr-17866	393	17	as	as	SCONJ
iiclr-17866	393	18	they	they	PRON
iiclr-17866	393	19	proceed	proceed	VERB
iiclr-17866	393	20	through	through	ADP
iiclr-17866	393	21	the	the	DET
iiclr-17866	393	22	stages	stage	NOUN
iiclr-17866	393	23	of	of	ADP
iiclr-17866	393	24	production	production	NOUN
iiclr-17866	393	25	and	and	CCONJ
iiclr-17866	393	26	distribution	distribution	NOUN
iiclr-17866	393	27	and	and	CCONJ
iiclr-17866	393	28	to	to	ADP
iiclr-17866	393	29	services	service	NOUN
iiclr-17866	393	30	as	as	SCONJ
iiclr-17866	393	31	they	they	PRON
iiclr-17866	393	32	are	be	AUX
iiclr-17866	393	33	rendered	render	VERB
iiclr-17866	393	34	.	.	PUNCT
iiclr-17866	394	1	the	the	DET
iiclr-17866	394	2	'	'	PUNCT
iiclr-17866	394	3	value	value	NOUN
iiclr-17866	394	4	added	add	VERB
iiclr-17866	394	5	'	'	PUNCT
iiclr-17866	394	6	consists	consist	NOUN
iiclr-17866	394	7	of	of	ADP
iiclr-17866	394	8	the	the	DET
iiclr-17866	394	9	four	four	NUM
iiclr-17866	394	10	economic	economic	ADJ
iiclr-17866	394	11	factors	factor	NOUN
iiclr-17866	394	12	of	of	ADP
iiclr-17866	394	13	production	production	NOUN
iiclr-17866	394	14	-	-	PUNCT
iiclr-17866	394	15	wages	wage	NOUN
iiclr-17866	394	16	,	,	PUNCT
iiclr-17866	394	17	profit	profit	NOUN
iiclr-17866	394	18	,	,	PUNCT
iiclr-17866	394	19	rent	rent	NOUN
iiclr-17866	394	20	and	and	CCONJ
iiclr-17866	394	21	interest	interest	NOUN
iiclr-17866	394	22	.	.	PUNCT
iiclr-17866	395	1	"	"	PUNCT
iiclr-17866	395	2	'	'	PUNCT
iiclr-17866	395	3	58	58	NUM
iiclr-17866	395	4	importantly	importantly	ADV
iiclr-17866	395	5	,	,	PUNCT
iiclr-17866	395	6	a	a	DET
iiclr-17866	395	7	company	company	NOUN
iiclr-17866	395	8	is	be	AUX
iiclr-17866	395	9	able	able	ADJ
iiclr-17866	395	10	to	to	PART
iiclr-17866	395	11	offset	offset	VERB
iiclr-17866	395	12	the	the	DET
iiclr-17866	395	13	tax	tax	NOUN
iiclr-17866	395	14	it	it	PRON
iiclr-17866	395	15	already	already	ADV
iiclr-17866	395	16	paid	pay	VERB
iiclr-17866	395	17	against	against	ADP
iiclr-17866	395	18	the	the	DET
iiclr-17866	395	19	tax	tax	NOUN
iiclr-17866	395	20	liability	liability	NOUN
iiclr-17866	395	21	that	that	PRON
iiclr-17866	395	22	will	will	AUX
iiclr-17866	395	23	arise	arise	VERB
iiclr-17866	395	24	from	from	ADP
iiclr-17866	395	25	the	the	DET
iiclr-17866	395	26	company	company	NOUN
iiclr-17866	395	27	's	's	PART
iiclr-17866	395	28	sale	sale	NOUN
iiclr-17866	395	29	of	of	ADP
iiclr-17866	395	30	a	a	DET
iiclr-17866	395	31	good	good	ADJ
iiclr-17866	395	32	or	or	CCONJ
iiclr-17866	395	33	service.1	service.1	PROPN
iiclr-17866	395	34	59	59	NUM
iiclr-17866	395	35	in	in	ADP
iiclr-17866	395	36	levying	levy	VERB
iiclr-17866	395	37	a	a	DET
iiclr-17866	395	38	vat	vat	NOUN
iiclr-17866	395	39	,	,	PUNCT
iiclr-17866	395	40	there	there	PRON
iiclr-17866	395	41	are	be	VERB
iiclr-17866	395	42	four	four	NUM
iiclr-17866	395	43	basic	basic	ADJ
iiclr-17866	395	44	forms	form	NOUN
iiclr-17866	395	45	that	that	PRON
iiclr-17866	395	46	can	can	AUX
iiclr-17866	395	47	be	be	AUX
iiclr-17866	395	48	used	use	VERB
iiclr-17866	395	49	:	:	PUNCT
iiclr-17866	395	50	(	(	PUNCT
iiclr-17866	395	51	1	1	X
iiclr-17866	395	52	)	)	PUNCT
iiclr-17866	395	53	the	the	DET
iiclr-17866	395	54	152	152	NUM
iiclr-17866	395	55	.	.	PUNCT
iiclr-17866	396	1	j.	j.	PROPN
iiclr-17866	396	2	econ	econ	PROPN
iiclr-17866	396	3	.	.	PUNCT
iiclr-17866	397	1	comm	comm	NOUN
iiclr-17866	397	2	.	.	PUNCT
iiclr-17866	398	1	,	,	PUNCT
iiclr-17866	398	2	supra	supra	PROPN
iiclr-17866	398	3	note	note	VERB
iiclr-17866	398	4	42	42	NUM
iiclr-17866	398	5	,	,	PUNCT
iiclr-17866	398	6	at	at	ADP
iiclr-17866	398	7	9	9	NUM
iiclr-17866	398	8	,	,	PUNCT
iiclr-17866	398	9	15	15	NUM
iiclr-17866	398	10	.	.	NOUN
iiclr-17866	398	11	153	153	NUM
iiclr-17866	398	12	.	.	PUNCT
iiclr-17866	399	1	see	see	VERB
iiclr-17866	399	2	generally	generally	ADV
iiclr-17866	399	3	james	james	PROPN
iiclr-17866	399	4	m.	m.	PROPN
iiclr-17866	399	5	bickley	bickley	PROPN
iiclr-17866	399	6	,	,	PUNCT
iiclr-17866	399	7	flat	flat	ADJ
iiclr-17866	399	8	tax	tax	NOUN
iiclr-17866	399	9	proposals	proposal	NOUN
iiclr-17866	399	10	and	and	CCONJ
iiclr-17866	399	11	fundamental	fundamental	ADJ
iiclr-17866	399	12	tax	tax	NOUN
iiclr-17866	399	13	reform	reform	NOUN
iiclr-17866	399	14	:	:	PUNCT
iiclr-17866	399	15	an	an	DET
iiclr-17866	399	16	overview	overview	NOUN
iiclr-17866	399	17	(	(	PUNCT
iiclr-17866	399	18	2006	2006	NUM
iiclr-17866	399	19	)	)	PUNCT
iiclr-17866	399	20	,	,	PUNCT
iiclr-17866	399	21	available	available	ADJ
iiclr-17866	399	22	at	at	ADP
iiclr-17866	399	23	www.policyarchive.org/	www.policyarchive.org/	PROPN
iiclr-17866	399	24	handle	handle	PROPN
iiclr-17866	399	25	/	/	SYM
iiclr-17866	399	26	i0207	i0207	PROPN
iiclr-17866	399	27	/	/	SYM
iiclr-17866	399	28	bitstreams/2840.pdf	bitstreams/2840.pdf	PROPN
iiclr-17866	400	1	[	[	X
iiclr-17866	400	2	hereinafter	hereinafter	NOUN
iiclr-17866	400	3	flat	flat	ADJ
iiclr-17866	400	4	tax	tax	NOUN
iiclr-17866	400	5	proposals	proposal	NOUN
iiclr-17866	400	6	]	]	PUNCT
iiclr-17866	400	7	;	;	PUNCT
iiclr-17866	400	8	see	see	VERB
iiclr-17866	400	9	also	also	ADV
iiclr-17866	400	10	james	james	PROPN
iiclr-17866	400	11	m	m	PROPN
iiclr-17866	400	12	bickley	bickley	PROPN
iiclr-17866	400	13	,	,	PUNCT
iiclr-17866	400	14	a	a	DET
iiclr-17866	400	15	value	value	NOUN
iiclr-17866	400	16	-	-	PUNCT
iiclr-17866	400	17	added	add	VERB
iiclr-17866	400	18	tax	tax	NOUN
iiclr-17866	400	19	contrasted	contrast	VERB
iiclr-17866	400	20	with	with	ADP
iiclr-17866	400	21	a	a	DET
iiclr-17866	400	22	national	national	ADJ
iiclr-17866	400	23	sales	sale	NOUN
iiclr-17866	400	24	tax	tax	NOUN
iiclr-17866	400	25	(	(	PUNCT
iiclr-17866	400	26	2003	2003	NUM
iiclr-17866	400	27	)	)	PUNCT
iiclr-17866	400	28	,	,	PUNCT
iiclr-17866	400	29	available	available	ADJ
iiclr-17866	400	30	at	at	ADP
iiclr-17866	400	31	http://crs.ncseonline.org/nle/crsreports/03may/ib92069.pdf	http://crs.ncseonline.org/nle/crsreports/03may/ib92069.pdf	NOUN
iiclr-17866	400	32	154	154	NUM
iiclr-17866	400	33	.	.	PUNCT
iiclr-17866	401	1	see	see	VERB
iiclr-17866	401	2	peter	peter	PROPN
iiclr-17866	401	3	cohn	cohn	PROPN
iiclr-17866	401	4	,	,	PUNCT
iiclr-17866	401	5	obama	obama	PROPN
iiclr-17866	401	6	looks	look	VERB
iiclr-17866	401	7	to	to	ADP
iiclr-17866	401	8	congress	congress	PROPN
iiclr-17866	401	9	and	and	CCONJ
iiclr-17866	401	10	vice	vice	ADV
iiclr-17866	401	11	versa	versa	ADV
iiclr-17866	401	12	to	to	PART
iiclr-17866	401	13	kick	kick	VERB
iiclr-17866	401	14	off	off	ADP
iiclr-17866	401	15	u.s	u.s	PROPN
iiclr-17866	401	16	.	.	PROPN
iiclr-17866	401	17	tax	tax	PROPN
iiclr-17866	401	18	code	code	NOUN
iiclr-17866	401	19	overhaul	overhaul	NOUN
iiclr-17866	401	20	,	,	PUNCT
iiclr-17866	401	21	bloomberg	bloomberg	PROPN
iiclr-17866	401	22	(	(	PUNCT
iiclr-17866	401	23	feb	feb	PROPN
iiclr-17866	401	24	.	.	PROPN
iiclr-17866	401	25	3,2011	3,2011	NUM
iiclr-17866	401	26	)	)	PUNCT
iiclr-17866	401	27	,	,	PUNCT
iiclr-17866	401	28	http://www.bloomberg.com/news/	http://www.bloomberg.com/news/	X
iiclr-17866	401	29	2011	2011	NUM
iiclr-17866	401	30	-	-	SYM
iiclr-17866	401	31	02	02	NUM
iiclr-17866	401	32	-	-	PUNCT
iiclr-17866	401	33	03	03	NUM
iiclr-17866	401	34	/	/	SYM
iiclr-17866	401	35	obamalooks	obamalook	NOUN
iiclr-17866	401	36	-	-	PUNCT
iiclr-17866	401	37	to	to	ADP
iiclr-17866	401	38	-	-	PUNCT
iiclr-17866	401	39	congress	congress	NOUN
iiclr-17866	401	40	-	-	PUNCT
iiclr-17866	401	41	and	and	CCONJ
iiclr-17866	401	42	-	-	PUNCT
iiclr-17866	401	43	vice	vice	NOUN
iiclr-17866	401	44	-	-	ADJ
iiclr-17866	401	45	versa	versa	ADJ
iiclr-17866	401	46	-	-	PUNCT
iiclr-17866	401	47	to	to	ADP
iiclr-17866	401	48	-	-	PUNCT
iiclr-17866	401	49	kick	kick	VERB
iiclr-17866	401	50	-	-	PUNCT
iiclr-17866	401	51	off	off	ADP
iiclr-17866	401	52	-	-	PUNCT
iiclr-17866	401	53	u	u	NOUN
iiclr-17866	401	54	-	-	ADJ
iiclr-17866	401	55	s	s	NOUN
iiclr-17866	401	56	-	-	PUNCT
iiclr-17866	401	57	tax	tax	NOUN
iiclr-17866	401	58	-	-	PUNCT
iiclr-17866	401	59	code	code	NOUN
iiclr-17866	401	60	-	-	PUNCT
iiclr-17866	401	61	overhaul.html	overhaul.html	NOUN
iiclr-17866	401	62	.	.	PUNCT
iiclr-17866	402	1	155	155	NUM
iiclr-17866	402	2	.	.	PUNCT
iiclr-17866	403	1	i	i	PRON
iiclr-17866	403	2	d.	d.	PROPN
iiclr-17866	403	3	;	;	PUNCT
iiclr-17866	403	4	tim	tim	PROPN
iiclr-17866	403	5	fernholz	fernholz	PROPN
iiclr-17866	403	6	,	,	PUNCT
iiclr-17866	403	7	obama	obama	PROPN
iiclr-17866	403	8	eyes	eye	NOUN
iiclr-17866	403	9	corporate	corporate	ADJ
iiclr-17866	403	10	tax	tax	NOUN
iiclr-17866	403	11	reform	reform	NOUN
iiclr-17866	403	12	,	,	PUNCT
iiclr-17866	403	13	atlantic	atlantic	PROPN
iiclr-17866	403	14	(	(	PUNCT
iiclr-17866	403	15	jan	jan	PROPN
iiclr-17866	403	16	.	.	PROPN
iiclr-17866	403	17	24	24	NUM
iiclr-17866	403	18	,	,	PUNCT
iiclr-17866	403	19	2011	2011	NUM
iiclr-17866	403	20	)	)	PUNCT
iiclr-17866	403	21	,	,	PUNCT
iiclr-17866	403	22	http://www.theatlantic.com/politics/archive/2011/01/obama-eyes-corporate-tax-reform/70056/.	http://www.theatlantic.com/politics/archive/2011/01/obama-eyes-corporate-tax-reform/70056/.	PROPN
iiclr-17866	403	23	156	156	NUM
iiclr-17866	403	24	.	.	PUNCT
iiclr-17866	404	1	fernholz	fernholz	PROPN
iiclr-17866	404	2	,	,	PUNCT
iiclr-17866	404	3	supra	supra	PROPN
iiclr-17866	404	4	note	note	PROPN
iiclr-17866	404	5	155	155	NUM
iiclr-17866	404	6	.	.	PUNCT
iiclr-17866	405	1	157	157	NUM
iiclr-17866	405	2	.	.	PUNCT
iiclr-17866	406	1	i	i	PRON
iiclr-17866	406	2	d.	d.	PROPN
iiclr-17866	406	3	158	158	NUM
iiclr-17866	406	4	.	.	PUNCT
iiclr-17866	407	1	alan	alan	PROPN
iiclr-17866	407	2	schenk	schenk	PROPN
iiclr-17866	407	3	,	,	PUNCT
iiclr-17866	407	4	value	value	NOUN
iiclr-17866	407	5	added	add	VERB
iiclr-17866	407	6	tax	tax	NOUN
iiclr-17866	407	7	:	:	PUNCT
iiclr-17866	407	8	does	do	AUX
iiclr-17866	407	9	this	this	DET
iiclr-17866	407	10	consumption	consumption	NOUN
iiclr-17866	407	11	tax	tax	NOUN
iiclr-17866	407	12	have	have	VERB
iiclr-17866	407	13	a	a	DET
iiclr-17866	407	14	place	place	NOUN
iiclr-17866	407	15	in	in	ADP
iiclr-17866	407	16	the	the	DET
iiclr-17866	407	17	federal	federal	ADJ
iiclr-17866	407	18	tax	tax	NOUN
iiclr-17866	407	19	system	system	NOUN
iiclr-17866	407	20	?	?	PUNCT
iiclr-17866	407	21	,	,	PUNCT
iiclr-17866	407	22	7	7	NUM
iiclr-17866	407	23	va	va	NOUN
iiclr-17866	407	24	.	.	PUNCT
iiclr-17866	407	25	tax	tax	PROPN
iiclr-17866	407	26	rev	rev	PROPN
iiclr-17866	407	27	.	.	PROPN
iiclr-17866	407	28	207	207	NUM
iiclr-17866	407	29	,	,	PUNCT
iiclr-17866	407	30	225	225	NUM
iiclr-17866	407	31	-	-	SYM
iiclr-17866	407	32	26	26	NUM
iiclr-17866	407	33	(	(	PUNCT
iiclr-17866	407	34	1987	1987	NUM
iiclr-17866	407	35	)	)	PUNCT
iiclr-17866	407	36	.	.	PUNCT
iiclr-17866	408	1	159	159	NUM
iiclr-17866	408	2	.	.	X
iiclr-17866	409	1	liam	liam	PROPN
iiclr-17866	409	2	ebrill	ebrill	PROPN
iiclr-17866	409	3	et	et	PROPN
iiclr-17866	409	4	al	al	PROPN
iiclr-17866	409	5	.	.	PROPN
iiclr-17866	409	6	,	,	PUNCT
iiclr-17866	409	7	the	the	DET
iiclr-17866	409	8	modern	modern	ADJ
iiclr-17866	409	9	vat	vat	NOUN
iiclr-17866	409	10	1	1	NUM
iiclr-17866	409	11	(	(	PUNCT
iiclr-17866	409	12	2001	2001	NUM
iiclr-17866	409	13	)	)	PUNCT
iiclr-17866	409	14	.	.	PUNCT
iiclr-17866	410	1	360	360	NUM
iiclr-17866	411	1	[	[	X
iiclr-17866	411	2	vol	vol	NOUN
iiclr-17866	411	3	.	.	PUNCT
iiclr-17866	412	1	22:2	22:2	NUM
iiclr-17866	412	2	revisiting	revisit	VERB
iiclr-17866	412	3	the	the	DET
iiclr-17866	412	4	value	value	NOUN
iiclr-17866	412	5	added	add	VERB
iiclr-17866	412	6	tax	tax	NOUN
iiclr-17866	412	7	additive	additive	NOUN
iiclr-17866	412	8	-	-	PUNCT
iiclr-17866	412	9	direct	direct	ADJ
iiclr-17866	412	10	or	or	CCONJ
iiclr-17866	412	11	accounts	account	VERB
iiclr-17866	412	12	method	method	NOUN
iiclr-17866	412	13	,	,	PUNCT
iiclr-17866	412	14	(	(	PUNCT
iiclr-17866	412	15	2	2	X
iiclr-17866	412	16	)	)	PUNCT
iiclr-17866	412	17	the	the	DET
iiclr-17866	412	18	additive	additive	ADJ
iiclr-17866	412	19	-	-	PUNCT
iiclr-17866	412	20	indirect	indirect	ADJ
iiclr-17866	412	21	method	method	NOUN
iiclr-17866	412	22	,	,	PUNCT
iiclr-17866	412	23	(	(	PUNCT
iiclr-17866	412	24	3	3	X
iiclr-17866	412	25	)	)	PUNCT
iiclr-17866	412	26	the	the	DET
iiclr-17866	412	27	subtractive	subtractive	NOUN
iiclr-17866	412	28	-	-	PUNCT
iiclr-17866	412	29	direct	direct	ADJ
iiclr-17866	412	30	or	or	CCONJ
iiclr-17866	412	31	accounts	account	VERB
iiclr-17866	412	32	method	method	NOUN
iiclr-17866	412	33	,	,	PUNCT
iiclr-17866	412	34	and	and	CCONJ
iiclr-17866	412	35	(	(	PUNCT
iiclr-17866	412	36	4	4	X
iiclr-17866	412	37	)	)	PUNCT
iiclr-17866	412	38	the	the	DET
iiclr-17866	412	39	subtractive	subtractive	NOUN
iiclr-17866	412	40	-	-	PUNCT
iiclr-17866	412	41	indirect	indirect	ADJ
iiclr-17866	412	42	or	or	CCONJ
iiclr-17866	412	43	invoice	invoice	NOUN
iiclr-17866	412	44	method	method	NOUN
iiclr-17866	412	45	.	.	PUNCT
iiclr-17866	413	1	160	160	NUM
iiclr-17866	413	2	in	in	ADP
iiclr-17866	413	3	practice	practice	NOUN
iiclr-17866	413	4	,	,	PUNCT
iiclr-17866	413	5	most	most	ADJ
iiclr-17866	413	6	countries	country	NOUN
iiclr-17866	413	7	use	use	VERB
iiclr-17866	413	8	the	the	DET
iiclr-17866	413	9	invoice	invoice	NOUN
iiclr-17866	413	10	method	method	NOUN
iiclr-17866	413	11	to	to	PART
iiclr-17866	413	12	collect	collect	VERB
iiclr-17866	413	13	vat	vat	NOUN
iiclr-17866	413	14	from	from	ADP
iiclr-17866	413	15	businesses	business	NOUN
iiclr-17866	413	16	.	.	PUNCT
iiclr-17866	414	1	16	16	NUM
iiclr-17866	414	2	1	1	NUM
iiclr-17866	414	3	under	under	ADP
iiclr-17866	414	4	the	the	DET
iiclr-17866	414	5	invoice	invoice	NOUN
iiclr-17866	414	6	method	method	NOUN
iiclr-17866	414	7	,	,	PUNCT
iiclr-17866	414	8	a	a	DET
iiclr-17866	414	9	seller	seller	NOUN
iiclr-17866	414	10	charges	charge	VERB
iiclr-17866	414	11	the	the	DET
iiclr-17866	414	12	vat	vat	NOUN
iiclr-17866	414	13	rate	rate	NOUN
iiclr-17866	414	14	on	on	ADP
iiclr-17866	414	15	his	his	PRON
iiclr-17866	414	16	output	output	NOUN
iiclr-17866	414	17	and	and	CCONJ
iiclr-17866	414	18	gives	give	VERB
iiclr-17866	414	19	a	a	DET
iiclr-17866	414	20	buyer	buyer	NOUN
iiclr-17866	414	21	an	an	DET
iiclr-17866	414	22	invoice	invoice	NOUN
iiclr-17866	414	23	detailing	detail	VERB
iiclr-17866	414	24	the	the	DET
iiclr-17866	414	25	amount	amount	NOUN
iiclr-17866	414	26	of	of	ADP
iiclr-17866	414	27	tax	tax	NOUN
iiclr-17866	414	28	charged	charge	VERB
iiclr-17866	414	29	to	to	ADP
iiclr-17866	414	30	that	that	DET
iiclr-17866	414	31	product	product	NOUN
iiclr-17866	414	32	.	.	PUNCT
iiclr-17866	415	1	162	162	NUM
iiclr-17866	415	2	this	this	DET
iiclr-17866	415	3	multi	multi	ADJ
iiclr-17866	415	4	-	-	ADJ
iiclr-17866	415	5	step	step	ADJ
iiclr-17866	415	6	process	process	NOUN
iiclr-17866	415	7	has	have	VERB
iiclr-17866	415	8	the	the	DET
iiclr-17866	415	9	benefits	benefit	NOUN
iiclr-17866	415	10	of	of	ADP
iiclr-17866	415	11	helping	help	VERB
iiclr-17866	415	12	corporations	corporation	NOUN
iiclr-17866	415	13	police	police	VERB
iiclr-17866	415	14	themselves	themselves	PRON
iiclr-17866	415	15	,	,	PUNCT
iiclr-17866	415	16	taxing	tax	VERB
iiclr-17866	415	17	only	only	ADV
iiclr-17866	415	18	the	the	DET
iiclr-17866	415	19	value	value	NOUN
iiclr-17866	415	20	added	add	VERB
iiclr-17866	415	21	at	at	ADP
iiclr-17866	415	22	each	each	DET
iiclr-17866	415	23	stage	stage	NOUN
iiclr-17866	415	24	of	of	ADP
iiclr-17866	415	25	production	production	NOUN
iiclr-17866	415	26	and	and	CCONJ
iiclr-17866	415	27	distribution	distribution	NOUN
iiclr-17866	415	28	,	,	PUNCT
iiclr-17866	415	29	and	and	CCONJ
iiclr-17866	415	30	avoiding	avoid	VERB
iiclr-17866	415	31	double	double	ADJ
iiclr-17866	415	32	taxation.163	taxation.163	NOUN
iiclr-17866	415	33	"	"	PUNCT
iiclr-17866	415	34	in	in	ADP
iiclr-17866	415	35	this	this	DET
iiclr-17866	415	36	way	way	NOUN
iiclr-17866	415	37	,	,	PUNCT
iiclr-17866	415	38	as	as	SCONJ
iiclr-17866	415	39	the	the	DET
iiclr-17866	415	40	final	final	ADJ
iiclr-17866	415	41	price	price	NOUN
iiclr-17866	415	42	of	of	ADP
iiclr-17866	415	43	the	the	DET
iiclr-17866	415	44	product	product	NOUN
iiclr-17866	415	45	is	be	AUX
iiclr-17866	415	46	equal	equal	ADJ
iiclr-17866	415	47	to	to	ADP
iiclr-17866	415	48	the	the	DET
iiclr-17866	415	49	sum	sum	NOUN
iiclr-17866	415	50	of	of	ADP
iiclr-17866	415	51	the	the	DET
iiclr-17866	415	52	values	value	NOUN
iiclr-17866	415	53	added	add	VERB
iiclr-17866	415	54	at	at	ADP
iiclr-17866	415	55	each	each	DET
iiclr-17866	415	56	preceding	precede	VERB
iiclr-17866	415	57	stage	stage	NOUN
iiclr-17866	415	58	,	,	PUNCT
iiclr-17866	415	59	the	the	DET
iiclr-17866	415	60	final	final	ADJ
iiclr-17866	415	61	vat	vat	NOUN
iiclr-17866	415	62	paid	pay	VERB
iiclr-17866	415	63	is	be	AUX
iiclr-17866	415	64	made	make	VERB
iiclr-17866	415	65	up	up	ADP
iiclr-17866	415	66	of	of	ADP
iiclr-17866	415	67	the	the	DET
iiclr-17866	415	68	sum	sum	NOUN
iiclr-17866	415	69	of	of	ADP
iiclr-17866	415	70	the	the	DET
iiclr-17866	415	71	vat	vat	NOUN
iiclr-17866	415	72	paid	pay	VERB
iiclr-17866	415	73	at	at	ADP
iiclr-17866	415	74	each	each	DET
iiclr-17866	415	75	stage	stage	NOUN
iiclr-17866	415	76	.	.	PUNCT
iiclr-17866	416	1	"	"	PUNCT
iiclr-17866	416	2	'	'	PUNCT
iiclr-17866	416	3	64	64	NUM
iiclr-17866	416	4	while	while	SCONJ
iiclr-17866	416	5	the	the	DET
iiclr-17866	416	6	other	other	ADJ
iiclr-17866	416	7	three	three	NUM
iiclr-17866	416	8	vat	vat	NOUN
iiclr-17866	416	9	methods	method	NOUN
iiclr-17866	416	10	are	be	AUX
iiclr-17866	416	11	seemingly	seemingly	ADV
iiclr-17866	416	12	less	less	ADV
iiclr-17866	416	13	complicated	complicated	ADJ
iiclr-17866	416	14	,	,	PUNCT
iiclr-17866	416	15	the	the	DET
iiclr-17866	416	16	invoice	invoice	NOUN
iiclr-17866	416	17	method	method	NOUN
iiclr-17866	416	18	is	be	AUX
iiclr-17866	416	19	preferred	prefer	VERB
iiclr-17866	416	20	because	because	SCONJ
iiclr-17866	416	21	it	it	PRON
iiclr-17866	416	22	attaches	attach	VERB
iiclr-17866	416	23	the	the	DET
iiclr-17866	416	24	tax	tax	NOUN
iiclr-17866	416	25	liability	liability	NOUN
iiclr-17866	416	26	to	to	ADP
iiclr-17866	416	27	the	the	DET
iiclr-17866	416	28	transaction	transaction	NOUN
iiclr-17866	416	29	.	.	PUNCT
iiclr-17866	417	1	165	165	NUM
iiclr-17866	417	2	it	it	PRON
iiclr-17866	417	3	can	can	AUX
iiclr-17866	417	4	also	also	ADV
iiclr-17866	417	5	accommodate	accommodate	VERB
iiclr-17866	417	6	multiple	multiple	ADJ
iiclr-17866	417	7	vat	vat	NOUN
iiclr-17866	417	8	rates	rate	NOUN
iiclr-17866	417	9	,	,	PUNCT
iiclr-17866	417	10	unlike	unlike	ADP
iiclr-17866	417	11	the	the	DET
iiclr-17866	417	12	two	two	NUM
iiclr-17866	417	13	additive	additive	ADJ
iiclr-17866	417	14	methods	method	NOUN
iiclr-17866	417	15	.	.	PUNCT
iiclr-17866	418	1	66	66	NUM
iiclr-17866	418	2	additionally	additionally	ADV
iiclr-17866	418	3	,	,	PUNCT
iiclr-17866	418	4	companies	company	NOUN
iiclr-17866	418	5	find	find	VERB
iiclr-17866	418	6	the	the	DET
iiclr-17866	418	7	invoice	invoice	NOUN
iiclr-17866	418	8	method	method	NOUN
iiclr-17866	418	9	to	to	PART
iiclr-17866	418	10	be	be	AUX
iiclr-17866	418	11	more	more	ADV
iiclr-17866	418	12	convenient	convenient	ADJ
iiclr-17866	418	13	than	than	ADP
iiclr-17866	418	14	the	the	DET
iiclr-17866	418	15	month	month	NOUN
iiclr-17866	418	16	-	-	PUNCT
iiclr-17866	418	17	by	by	ADP
iiclr-17866	418	18	-	-	PUNCT
iiclr-17866	418	19	month	month	NOUN
iiclr-17866	418	20	calculation	calculation	NOUN
iiclr-17866	418	21	of	of	ADP
iiclr-17866	418	22	value	value	NOUN
iiclr-17866	418	23	added	add	VERB
iiclr-17866	418	24	under	under	ADP
iiclr-17866	418	25	the	the	DET
iiclr-17866	418	26	subtractive	subtractive	ADJ
iiclr-17866	418	27	-	-	PUNCT
iiclr-17866	418	28	direct	direct	ADJ
iiclr-17866	418	29	method	method	NOUN
iiclr-17866	418	30	,	,	PUNCT
iiclr-17866	418	31	because	because	SCONJ
iiclr-17866	418	32	"	"	PUNCT
iiclr-17866	418	33	purchases	purchase	NOUN
iiclr-17866	418	34	,	,	PUNCT
iiclr-17866	418	35	sales	sale	NOUN
iiclr-17866	418	36	,	,	PUNCT
iiclr-17866	418	37	and	and	CCONJ
iiclr-17866	418	38	inventories	inventory	NOUN
iiclr-17866	418	39	can	can	AUX
iiclr-17866	418	40	fluctuate	fluctuate	VERB
iiclr-17866	418	41	greatly	greatly	ADV
iiclr-17866	418	42	.	.	PUNCT
iiclr-17866	419	1	"	"	PUNCT
iiclr-17866	419	2	'	'	PUNCT
iiclr-17866	419	3	67	67	NUM
iiclr-17866	419	4	furthermore	furthermore	ADV
iiclr-17866	419	5	,	,	PUNCT
iiclr-17866	419	6	"	"	PUNCT
iiclr-17866	419	7	[	[	X
iiclr-17866	419	8	i]nvoices	i]nvoice	NOUN
iiclr-17866	419	9	are	be	AUX
iiclr-17866	419	10	an	an	DET
iiclr-17866	419	11	essential	essential	ADJ
iiclr-17866	419	12	part	part	NOUN
iiclr-17866	419	13	of	of	ADP
iiclr-17866	419	14	the	the	DET
iiclr-17866	419	15	vat	vat	NOUN
iiclr-17866	419	16	system	system	NOUN
iiclr-17866	419	17	since	since	SCONJ
iiclr-17866	419	18	they	they	PRON
iiclr-17866	419	19	constitute	constitute	VERB
iiclr-17866	419	20	the	the	DET
iiclr-17866	419	21	evidence	evidence	NOUN
iiclr-17866	419	22	on	on	ADP
iiclr-17866	419	23	the	the	DET
iiclr-17866	419	24	basis	basis	NOUN
iiclr-17866	419	25	of	of	ADP
iiclr-17866	419	26	which	which	PRON
iiclr-17866	419	27	the	the	DET
iiclr-17866	419	28	purchaser	purchaser	NOUN
iiclr-17866	419	29	can	can	AUX
iiclr-17866	419	30	deduct	deduct	VERB
iiclr-17866	419	31	vat	vat	NOUN
iiclr-17866	419	32	that	that	PRON
iiclr-17866	419	33	has	have	AUX
iiclr-17866	419	34	been	be	AUX
iiclr-17866	419	35	charged	charge	VERB
iiclr-17866	419	36	to	to	ADP
iiclr-17866	419	37	him	he	PRON
iiclr-17866	419	38	.	.	PUNCT
iiclr-17866	419	39	'	'	PUNCT
iiclr-17866	420	1	68	68	NUM
iiclr-17866	420	2	this	this	PRON
iiclr-17866	420	3	makes	make	VERB
iiclr-17866	420	4	the	the	DET
iiclr-17866	420	5	invoice	invoice	NOUN
iiclr-17866	420	6	method	method	NOUN
iiclr-17866	420	7	easier	easy	ADJ
iiclr-17866	420	8	to	to	PART
iiclr-17866	420	9	audit	audit	VERB
iiclr-17866	420	10	.	.	PUNCT
iiclr-17866	420	11	'	'	PUNCT
iiclr-17866	421	1	69	69	NUM
iiclr-17866	421	2	b.	b.	PROPN
iiclr-17866	421	3	example	example	NOUN
iiclr-17866	421	4	value	value	NOUN
iiclr-17866	421	5	-	-	PUNCT
iiclr-17866	421	6	added	add	VERB
iiclr-17866	421	7	tax	tax	NOUN
iiclr-17866	421	8	calculation	calculation	NOUN
iiclr-17866	421	9	the	the	DET
iiclr-17866	421	10	following	follow	VERB
iiclr-17866	421	11	vat	vat	NOUN
iiclr-17866	421	12	calculation	calculation	NOUN
iiclr-17866	421	13	has	have	AUX
iiclr-17866	421	14	been	be	AUX
iiclr-17866	421	15	modified	modify	VERB
iiclr-17866	421	16	from	from	ADP
iiclr-17866	421	17	an	an	DET
iiclr-17866	421	18	example	example	NOUN
iiclr-17866	421	19	provided	provide	VERB
iiclr-17866	421	20	by	by	ADP
iiclr-17866	421	21	the	the	DET
iiclr-17866	421	22	taxation	taxation	NOUN
iiclr-17866	421	23	and	and	CCONJ
iiclr-17866	421	24	customs	custom	NOUN
iiclr-17866	421	25	union	union	NOUN
iiclr-17866	421	26	of	of	ADP
iiclr-17866	421	27	the	the	DET
iiclr-17866	421	28	european	european	PROPN
iiclr-17866	421	29	commission:170	commission:170	PROPN
iiclr-17866	421	30	stage	stage	NOUN
iiclr-17866	421	31	1	1	NUM
iiclr-17866	421	32	:	:	PUNCT
iiclr-17866	421	33	an	an	DET
iiclr-17866	421	34	auto	auto	NOUN
iiclr-17866	421	35	parts	part	NOUN
iiclr-17866	421	36	supplier	supplier	NOUN
iiclr-17866	421	37	sells	sell	VERB
iiclr-17866	421	38	parts	part	NOUN
iiclr-17866	421	39	to	to	ADP
iiclr-17866	421	40	general	general	ADJ
iiclr-17866	421	41	motors	motor	NOUN
iiclr-17866	421	42	.	.	PUNCT
iiclr-17866	422	1	the	the	DET
iiclr-17866	422	2	sale	sale	NOUN
iiclr-17866	422	3	of	of	ADP
iiclr-17866	422	4	the	the	DET
iiclr-17866	422	5	parts	part	NOUN
iiclr-17866	422	6	is	be	AUX
iiclr-17866	422	7	worth	worth	ADJ
iiclr-17866	422	8	$	$	SYM
iiclr-17866	422	9	40,000	40,000	NUM
iiclr-17866	422	10	to	to	ADP
iiclr-17866	422	11	the	the	DET
iiclr-17866	422	12	auto	auto	NOUN
iiclr-17866	422	13	parts	part	NOUN
iiclr-17866	422	14	supplier	supplier	NOUN
iiclr-17866	422	15	and	and	CCONJ
iiclr-17866	422	16	,	,	PUNCT
iiclr-17866	422	17	if	if	SCONJ
iiclr-17866	422	18	the	the	DET
iiclr-17866	422	19	vat	vat	NOUN
iiclr-17866	422	20	rate	rate	NOUN
iiclr-17866	422	21	is	be	AUX
iiclr-17866	422	22	20	20	NUM
iiclr-17866	422	23	percent	percent	NOUN
iiclr-17866	422	24	,	,	PUNCT
iiclr-17866	422	25	the	the	DET
iiclr-17866	422	26	auto	auto	NOUN
iiclr-17866	422	27	parts	part	NOUN
iiclr-17866	422	28	supplier	supplier	NOUN
iiclr-17866	422	29	charges	charge	NOUN
iiclr-17866	422	30	general	general	ADJ
iiclr-17866	422	31	motors	motor	NOUN
iiclr-17866	422	32	$	$	SYM
iiclr-17866	422	33	48,000	48,000	NUM
iiclr-17866	422	34	.	.	PUNCT
iiclr-17866	423	1	the	the	DET
iiclr-17866	423	2	auto	auto	NOUN
iiclr-17866	423	3	parts	part	NOUN
iiclr-17866	423	4	supplier	supplier	NOUN
iiclr-17866	423	5	should	should	AUX
iiclr-17866	423	6	pay	pay	VERB
iiclr-17866	423	7	$	$	SYM
iiclr-17866	423	8	8,000	8,000	NUM
iiclr-17866	423	9	to	to	ADP
iiclr-17866	423	10	the	the	DET
iiclr-17866	423	11	government	government	NOUN
iiclr-17866	423	12	,	,	PUNCT
iiclr-17866	423	13	but	but	CCONJ
iiclr-17866	423	14	,	,	PUNCT
iiclr-17866	423	15	because	because	SCONJ
iiclr-17866	423	16	the	the	DET
iiclr-17866	423	17	auto	auto	NOUN
iiclr-17866	423	18	parts	part	NOUN
iiclr-17866	423	19	160	160	NUM
iiclr-17866	423	20	.	.	PUNCT
iiclr-17866	423	21	alan	alan	PROPN
iiclr-17866	423	22	tait	tait	PROPN
iiclr-17866	423	23	,	,	PUNCT
iiclr-17866	423	24	value	value	NOUN
iiclr-17866	423	25	added	add	VERB
iiclr-17866	423	26	tax	tax	NOUN
iiclr-17866	423	27	:	:	PUNCT
iiclr-17866	423	28	international	international	ADJ
iiclr-17866	423	29	practice	practice	NOUN
iiclr-17866	423	30	and	and	CCONJ
iiclr-17866	423	31	problems	problem	NOUN
iiclr-17866	423	32	4	4	NUM
iiclr-17866	423	33	(	(	PUNCT
iiclr-17866	423	34	1988	1988	NUM
iiclr-17866	423	35	)	)	PUNCT
iiclr-17866	423	36	.	.	PUNCT
iiclr-17866	424	1	161	161	NUM
iiclr-17866	424	2	.	.	PUNCT
iiclr-17866	424	3	see	see	VERB
iiclr-17866	424	4	i	i	PRON
iiclr-17866	424	5	d.	d.	PROPN
iiclr-17866	424	6	162	162	NUM
iiclr-17866	424	7	.	.	PUNCT
iiclr-17866	425	1	taxation	taxation	NOUN
iiclr-17866	425	2	&	&	CCONJ
iiclr-17866	425	3	customs	customs	PROPN
iiclr-17866	425	4	union	union	PROPN
iiclr-17866	425	5	,	,	PUNCT
iiclr-17866	425	6	how	how	SCONJ
iiclr-17866	425	7	vat	vat	NOUN
iiclr-17866	425	8	works	work	VERB
iiclr-17866	425	9	?	?	PUNCT
iiclr-17866	425	10	,	,	PUNCT
iiclr-17866	425	11	eur	eur	PROPN
iiclr-17866	425	12	.	.	PUNCT
iiclr-17866	426	1	comm'n	comm'n	PROPN
iiclr-17866	426	2	,	,	PUNCT
iiclr-17866	426	3	http://ec.europa.eu/taxationcustoms/taxation/vat/how	http://ec.europa.eu/taxationcustoms/taxation/vat/how	ADJ
iiclr-17866	426	4	vat	vat	NOUN
iiclr-17866	426	5	-	-	PUNCT
iiclr-17866	426	6	works	work	NOUN
iiclr-17866	426	7	/	/	SYM
iiclr-17866	426	8	index	index	NOUN
iiclr-17866	426	9	-	-	PUNCT
iiclr-17866	426	10	en.htm	en.htm	PROPN
iiclr-17866	426	11	(	(	PUNCT
iiclr-17866	426	12	last	last	ADV
iiclr-17866	426	13	updated	update	VERB
iiclr-17866	426	14	nov	nov	PROPN
iiclr-17866	426	15	.	.	PROPN
iiclr-17866	426	16	11	11	NUM
iiclr-17866	426	17	,	,	PUNCT
iiclr-17866	426	18	2010	2010	NUM
iiclr-17866	426	19	)	)	PUNCT
iiclr-17866	426	20	.	.	PUNCT
iiclr-17866	427	1	163	163	NUM
iiclr-17866	427	2	.	.	PUNCT
iiclr-17866	428	1	i	i	PRON
iiclr-17866	428	2	d.	d.	PROPN
iiclr-17866	428	3	164	164	NUM
iiclr-17866	428	4	.	.	PUNCT
iiclr-17866	429	1	i	i	PRON
iiclr-17866	429	2	d.	d.	PROPN
iiclr-17866	429	3	165	165	NUM
iiclr-17866	429	4	.	.	PUNCT
iiclr-17866	429	5	tait	tait	PROPN
iiclr-17866	429	6	,	,	PUNCT
iiclr-17866	429	7	supra	supra	PROPN
iiclr-17866	429	8	note	note	PROPN
iiclr-17866	429	9	160	160	NUM
iiclr-17866	429	10	,	,	PUNCT
iiclr-17866	429	11	at	at	ADP
iiclr-17866	429	12	4	4	NUM
iiclr-17866	429	13	-	-	SYM
iiclr-17866	429	14	5	5	NUM
iiclr-17866	429	15	.	.	NOUN
iiclr-17866	429	16	166	166	NUM
iiclr-17866	429	17	.	.	PUNCT
iiclr-17866	430	1	i	i	PRON
iiclr-17866	430	2	d.	d.	PROPN
iiclr-17866	430	3	167	167	NUM
iiclr-17866	430	4	.	.	PUNCT
iiclr-17866	431	1	i	i	PRON
iiclr-17866	431	2	d.	d.	PROPN
iiclr-17866	431	3	168	168	NUM
iiclr-17866	431	4	.	.	PUNCT
iiclr-17866	432	1	taxation	taxation	NOUN
iiclr-17866	432	2	&	&	CCONJ
iiclr-17866	432	3	customs	customs	PROPN
iiclr-17866	432	4	union	union	PROPN
iiclr-17866	432	5	,	,	PUNCT
iiclr-17866	432	6	vat	vat	NOUN
iiclr-17866	432	7	invoicing	invoicing	NOUN
iiclr-17866	432	8	rules	rule	NOUN
iiclr-17866	432	9	,	,	PUNCT
iiclr-17866	432	10	eur	eur	PROPN
iiclr-17866	432	11	.	.	PUNCT
iiclr-17866	433	1	comm'n	comm'n	PROPN
iiclr-17866	433	2	,	,	PUNCT
iiclr-17866	433	3	http://ec.europa.eu/taxation-customs/taxation/vat/traders/invoicing-rules/index-en.htm	http://ec.europa.eu/taxation-customs/taxation/vat/traders/invoicing-rules/index-en.htm	PROPN
iiclr-17866	433	4	(	(	PUNCT
iiclr-17866	433	5	last	last	ADJ
iiclr-17866	433	6	updated	update	VERB
iiclr-17866	433	7	feb	feb	PROPN
iiclr-17866	433	8	.	.	PROPN
iiclr-17866	433	9	13	13	NUM
iiclr-17866	433	10	,	,	PUNCT
iiclr-17866	433	11	2012	2012	NUM
iiclr-17866	433	12	)	)	PUNCT
iiclr-17866	433	13	.	.	PUNCT
iiclr-17866	434	1	169	169	NUM
iiclr-17866	434	2	.	.	PUNCT
iiclr-17866	435	1	i	i	PRON
iiclr-17866	435	2	d.	d.	PROPN
iiclr-17866	435	3	170	170	NUM
iiclr-17866	435	4	.	.	PUNCT
iiclr-17866	435	5	seeid	seeid	PROPN
iiclr-17866	435	6	.	.	PUNCT
iiclr-17866	436	1	2012	2012	NUM
iiclr-17866	436	2	]	]	PUNCT
iiclr-17866	436	3	ind	ind	NOUN
iiclr-17866	436	4	.	.	PUNCT
iiclr-17866	437	1	int'l	int'l	PROPN
iiclr-17866	437	2	&	&	CCONJ
iiclr-17866	437	3	comp	comp	PROPN
iiclr-17866	437	4	.	.	PUNCT
iiclr-17866	438	1	l.	l.	PROPN
iiclr-17866	438	2	rev	rev	PROPN
iiclr-17866	438	3	.	.	PROPN
iiclr-17866	438	4	supplier	supplier	NOUN
iiclr-17866	438	5	purchased	purchase	VERB
iiclr-17866	438	6	$	$	SYM
iiclr-17866	438	7	20,000	20,000	NUM
iiclr-17866	438	8	worth	worth	NOUN
iiclr-17866	438	9	of	of	ADP
iiclr-17866	438	10	tools	tool	NOUN
iiclr-17866	438	11	and	and	CCONJ
iiclr-17866	438	12	supplies	supply	NOUN
iiclr-17866	438	13	in	in	ADP
iiclr-17866	438	14	the	the	DET
iiclr-17866	438	15	same	same	ADJ
iiclr-17866	438	16	accounting	accounting	NOUN
iiclr-17866	438	17	period	period	NOUN
iiclr-17866	438	18	,	,	PUNCT
iiclr-17866	438	19	including	include	VERB
iiclr-17866	438	20	$	$	SYM
iiclr-17866	438	21	3,000	3,000	NUM
iiclr-17866	438	22	vat	vat	NOUN
iiclr-17866	438	23	,	,	PUNCT
iiclr-17866	438	24	the	the	DET
iiclr-17866	438	25	auto	auto	NOUN
iiclr-17866	438	26	parts	part	NOUN
iiclr-17866	438	27	supplier	supplier	NOUN
iiclr-17866	438	28	is	be	AUX
iiclr-17866	438	29	only	only	ADV
iiclr-17866	438	30	required	require	VERB
iiclr-17866	438	31	to	to	PART
iiclr-17866	438	32	pay	pay	VERB
iiclr-17866	438	33	$	$	SYM
iiclr-17866	438	34	5,000171	5,000171	NUM
iiclr-17866	438	35	to	to	ADP
iiclr-17866	438	36	the	the	DET
iiclr-17866	438	37	government	government	NOUN
iiclr-17866	438	38	as	as	ADP
iiclr-17866	438	39	a	a	DET
iiclr-17866	438	40	vat	vat	NOUN
iiclr-17866	438	41	.	.	PUNCT
iiclr-17866	439	1	the	the	DET
iiclr-17866	439	2	government	government	NOUN
iiclr-17866	439	3	also	also	ADV
iiclr-17866	439	4	receives	receive	VERB
iiclr-17866	439	5	the	the	DET
iiclr-17866	439	6	$	$	SYM
iiclr-17866	439	7	3,000	3,000	NUM
iiclr-17866	439	8	paid	pay	VERB
iiclr-17866	439	9	by	by	ADP
iiclr-17866	439	10	the	the	DET
iiclr-17866	439	11	suppliers	supplier	NOUN
iiclr-17866	439	12	from	from	ADP
iiclr-17866	439	13	whom	whom	PRON
iiclr-17866	439	14	the	the	DET
iiclr-17866	439	15	auto	auto	NOUN
iiclr-17866	439	16	parts	part	NOUN
iiclr-17866	439	17	supplier	supplier	NOUN
iiclr-17866	439	18	purchased	purchase	VERB
iiclr-17866	439	19	its	its	PRON
iiclr-17866	439	20	tools	tool	NOUN
iiclr-17866	439	21	and	and	CCONJ
iiclr-17866	439	22	supplies	supply	NOUN
iiclr-17866	439	23	.	.	PUNCT
iiclr-17866	440	1	as	as	ADP
iiclr-17866	440	2	a	a	DET
iiclr-17866	440	3	result	result	NOUN
iiclr-17866	440	4	of	of	ADP
iiclr-17866	440	5	this	this	DET
iiclr-17866	440	6	transaction	transaction	NOUN
iiclr-17866	440	7	,	,	PUNCT
iiclr-17866	440	8	the	the	DET
iiclr-17866	440	9	government	government	NOUN
iiclr-17866	440	10	receives	receive	VERB
iiclr-17866	440	11	$	$	SYM
iiclr-17866	440	12	8,000	8,000	NUM
iiclr-17866	440	13	-	-	PUNCT
iiclr-17866	440	14	the	the	DET
iiclr-17866	440	15	correct	correct	ADJ
iiclr-17866	440	16	amount	amount	NOUN
iiclr-17866	440	17	of	of	ADP
iiclr-17866	440	18	vat	vat	NOUN
iiclr-17866	440	19	the	the	DET
iiclr-17866	440	20	auto	auto	NOUN
iiclr-17866	440	21	parts	part	NOUN
iiclr-17866	440	22	supplier	supplier	NOUN
iiclr-17866	440	23	should	should	AUX
iiclr-17866	440	24	owe	owe	VERB
iiclr-17866	440	25	from	from	ADP
iiclr-17866	440	26	the	the	DET
iiclr-17866	440	27	sale	sale	NOUN
iiclr-17866	440	28	of	of	ADP
iiclr-17866	440	29	the	the	DET
iiclr-17866	440	30	vehicle	vehicle	NOUN
iiclr-17866	440	31	.	.	PUNCT
iiclr-17866	441	1	summary	summary	NOUN
iiclr-17866	441	2	of	of	ADP
iiclr-17866	441	3	stage	stage	NOUN
iiclr-17866	441	4	1	1	NUM
iiclr-17866	441	5	parts	part	NOUN
iiclr-17866	441	6	:	:	PUNCT
iiclr-17866	441	7	$	$	SYM
iiclr-17866	441	8	40,000	40,000	NUM
iiclr-17866	441	9	vat	vat	NOUN
iiclr-17866	441	10	on	on	ADP
iiclr-17866	441	11	parts	part	NOUN
iiclr-17866	441	12	:	:	PUNCT
iiclr-17866	441	13	$	$	SYM
iiclr-17866	441	14	8,000	8,000	NUM
iiclr-17866	441	15	vat	vat	NOUN
iiclr-17866	441	16	on	on	ADP
iiclr-17866	441	17	purchases	purchase	NOUN
iiclr-17866	441	18	:	:	PUNCT
iiclr-17866	441	19	$	$	SYM
iiclr-17866	441	20	3,000	3,000	NUM
iiclr-17866	441	21	net	net	ADJ
iiclr-17866	441	22	vat	vat	NOUN
iiclr-17866	441	23	of	of	ADP
iiclr-17866	441	24	supplier	supplier	NOUN
iiclr-17866	441	25	:	:	PUNCT
iiclr-17866	441	26	$	$	SYM
iiclr-17866	441	27	5,000	5,000	NUM
iiclr-17866	441	28	stage	stage	NOUN
iiclr-17866	441	29	2	2	NUM
iiclr-17866	441	30	:	:	PUNCT
iiclr-17866	441	31	general	general	ADJ
iiclr-17866	441	32	motors	motor	NOUN
iiclr-17866	441	33	has	have	AUX
iiclr-17866	441	34	paid	pay	VERB
iiclr-17866	441	35	$	$	SYM
iiclr-17866	441	36	8,000	8,000	NUM
iiclr-17866	441	37	vat	vat	NOUN
iiclr-17866	441	38	to	to	ADP
iiclr-17866	441	39	the	the	DET
iiclr-17866	441	40	auto	auto	NOUN
iiclr-17866	441	41	parts	part	NOUN
iiclr-17866	441	42	supplier	supplier	NOUN
iiclr-17866	441	43	and	and	CCONJ
iiclr-17866	441	44	,	,	PUNCT
iiclr-17866	441	45	say	say	INTJ
iiclr-17866	441	46	,	,	PUNCT
iiclr-17866	441	47	another	another	DET
iiclr-17866	441	48	$	$	SYM
iiclr-17866	441	49	2,000	2,000	NUM
iiclr-17866	441	50	vat	vat	NOUN
iiclr-17866	441	51	on	on	ADP
iiclr-17866	441	52	other	other	ADJ
iiclr-17866	441	53	purchases	purchase	NOUN
iiclr-17866	441	54	for	for	ADP
iiclr-17866	441	55	seat	seat	NOUN
iiclr-17866	441	56	belts	belt	NOUN
iiclr-17866	441	57	,	,	PUNCT
iiclr-17866	441	58	electronics	electronic	NOUN
iiclr-17866	441	59	,	,	PUNCT
iiclr-17866	441	60	etc	etc	X
iiclr-17866	441	61	.	.	X
iiclr-17866	442	1	so	so	ADV
iiclr-17866	442	2	when	when	SCONJ
iiclr-17866	442	3	general	general	ADJ
iiclr-17866	442	4	motors	motor	NOUN
iiclr-17866	442	5	sells	sell	VERB
iiclr-17866	442	6	a	a	DET
iiclr-17866	442	7	vehicle	vehicle	NOUN
iiclr-17866	442	8	for	for	ADP
iiclr-17866	442	9	$	$	SYM
iiclr-17866	442	10	80,000	80,000	NUM
iiclr-17866	442	11	,	,	PUNCT
iiclr-17866	442	12	it	it	PRON
iiclr-17866	442	13	charges	charge	VERB
iiclr-17866	442	14	$	$	SYM
iiclr-17866	442	15	96,000	96,000	NUM
iiclr-17866	442	16	including	include	VERB
iiclr-17866	442	17	$	$	SYM
iiclr-17866	442	18	16,000	16,000	NUM
iiclr-17866	442	19	vat	vat	NOUN
iiclr-17866	442	20	.	.	PUNCT
iiclr-17866	443	1	general	general	ADJ
iiclr-17866	443	2	motors	motors	PROPN
iiclr-17866	443	3	deducts	deduct	VERB
iiclr-17866	443	4	the	the	DET
iiclr-17866	443	5	$	$	SYM
iiclr-17866	443	6	10,000	10,000	NUM
iiclr-17866	443	7	already	already	ADV
iiclr-17866	443	8	paid	pay	VERB
iiclr-17866	443	9	on	on	ADP
iiclr-17866	443	10	its	its	PRON
iiclr-17866	443	11	inputs	input	NOUN
iiclr-17866	443	12	and	and	CCONJ
iiclr-17866	443	13	pays	pay	VERB
iiclr-17866	443	14	$	$	SYM
iiclr-17866	443	15	6,000	6,000	NUM
iiclr-17866	443	16	to	to	ADP
iiclr-17866	443	17	the	the	DET
iiclr-17866	443	18	government	government	NOUN
iiclr-17866	443	19	.	.	PUNCT
iiclr-17866	444	1	the	the	DET
iiclr-17866	444	2	government	government	NOUN
iiclr-17866	444	3	receives	receive	VERB
iiclr-17866	444	4	this	this	DET
iiclr-17866	444	5	$	$	SYM
iiclr-17866	444	6	6,000	6,000	NUM
iiclr-17866	444	7	from	from	ADP
iiclr-17866	444	8	general	general	ADJ
iiclr-17866	444	9	motors	motor	NOUN
iiclr-17866	444	10	,	,	PUNCT
iiclr-17866	444	11	$	$	SYM
iiclr-17866	444	12	5,000	5,000	NUM
iiclr-17866	444	13	from	from	ADP
iiclr-17866	444	14	the	the	DET
iiclr-17866	444	15	auto	auto	NOUN
iiclr-17866	444	16	parts	part	NOUN
iiclr-17866	444	17	supplier	supplier	NOUN
iiclr-17866	444	18	,	,	PUNCT
iiclr-17866	444	19	$	$	SYM
iiclr-17866	444	20	3,000	3,000	NUM
iiclr-17866	444	21	paid	pay	VERB
iiclr-17866	444	22	by	by	ADP
iiclr-17866	444	23	the	the	DET
iiclr-17866	444	24	supplier	supplier	NOUN
iiclr-17866	444	25	of	of	ADP
iiclr-17866	444	26	tools	tool	NOUN
iiclr-17866	444	27	,	,	PUNCT
iiclr-17866	444	28	and	and	CCONJ
iiclr-17866	444	29	$	$	SYM
iiclr-17866	444	30	2,000	2,000	NUM
iiclr-17866	444	31	paid	pay	VERB
iiclr-17866	444	32	by	by	ADP
iiclr-17866	444	33	additional	additional	ADJ
iiclr-17866	444	34	suppliers	supplier	NOUN
iiclr-17866	444	35	(	(	PUNCT
iiclr-17866	444	36	seat	seat	NOUN
iiclr-17866	444	37	belts	belt	NOUN
iiclr-17866	444	38	,	,	PUNCT
iiclr-17866	444	39	electronics	electronic	NOUN
iiclr-17866	444	40	,	,	PUNCT
iiclr-17866	444	41	etc	etc	X
iiclr-17866	444	42	.	.	X
iiclr-17866	444	43	)	)	PUNCT
iiclr-17866	444	44	to	to	ADP
iiclr-17866	444	45	general	general	ADJ
iiclr-17866	444	46	motors	motors	PROPN
iiclr-17866	444	47	.	.	PUNCT
iiclr-17866	445	1	summary	summary	NOUN
iiclr-17866	445	2	of	of	ADP
iiclr-17866	445	3	stage	stage	NOUN
iiclr-17866	445	4	2	2	NUM
iiclr-17866	445	5	vehicle	vehicle	NOUN
iiclr-17866	445	6	:	:	PUNCT
iiclr-17866	445	7	$	$	SYM
iiclr-17866	445	8	80,000	80,000	NUM
iiclr-17866	445	9	vat	vat	NOUN
iiclr-17866	445	10	on	on	ADP
iiclr-17866	445	11	vehicle	vehicle	NOUN
iiclr-17866	445	12	:	:	PUNCT
iiclr-17866	445	13	$	$	SYM
iiclr-17866	445	14	16,000	16,000	NUM
iiclr-17866	445	15	vat	vat	NOUN
iiclr-17866	445	16	on	on	ADP
iiclr-17866	445	17	purchases	purchase	NOUN
iiclr-17866	445	18	:	:	PUNCT
iiclr-17866	445	19	$	$	SYM
iiclr-17866	445	20	10,000	10,000	NUM
iiclr-17866	445	21	net	net	ADJ
iiclr-17866	445	22	vat	vat	NOUN
iiclr-17866	445	23	to	to	PART
iiclr-17866	445	24	be	be	AUX
iiclr-17866	445	25	paid	pay	VERB
iiclr-17866	445	26	:	:	PUNCT
iiclr-17866	445	27	$	$	SYM
iiclr-17866	445	28	6,000	6,000	NUM
iiclr-17866	445	29	$	$	SYM
iiclr-17866	445	30	6,000	6,000	NUM
iiclr-17866	445	31	(	(	PUNCT
iiclr-17866	445	32	paid	pay	VERB
iiclr-17866	445	33	by	by	ADP
iiclr-17866	445	34	general	general	ADJ
iiclr-17866	445	35	motors	motor	NOUN
iiclr-17866	445	36	)	)	PUNCT
iiclr-17866	445	37	+	+	CCONJ
iiclr-17866	445	38	$	$	SYM
iiclr-17866	445	39	5,000	5,000	NUM
iiclr-17866	445	40	(	(	PUNCT
iiclr-17866	445	41	paid	pay	VERB
iiclr-17866	445	42	auto	auto	NOUN
iiclr-17866	445	43	parts	part	NOUN
iiclr-17866	445	44	supplier	supplier	NOUN
iiclr-17866	445	45	)	)	PUNCT
iiclr-17866	445	46	+	+	CCONJ
iiclr-17866	445	47	$	$	SYM
iiclr-17866	445	48	3,000	3,000	NUM
iiclr-17866	445	49	(	(	PUNCT
iiclr-17866	445	50	paid	pay	VERB
iiclr-17866	445	51	by	by	ADP
iiclr-17866	445	52	the	the	DET
iiclr-17866	445	53	suppliers	supplier	NOUN
iiclr-17866	445	54	to	to	ADP
iiclr-17866	445	55	the	the	DET
iiclr-17866	445	56	auto	auto	NOUN
iiclr-17866	445	57	parts	part	NOUN
iiclr-17866	445	58	supplier	supplier	NOUN
iiclr-17866	445	59	)	)	PUNCT
iiclr-17866	445	60	+	+	CCONJ
iiclr-17866	445	61	$	$	SYM
iiclr-17866	445	62	2,000	2,000	NUM
iiclr-17866	445	63	(	(	PUNCT
iiclr-17866	445	64	paid	pay	VERB
iiclr-17866	445	65	by	by	ADP
iiclr-17866	445	66	the	the	DET
iiclr-17866	445	67	other	other	ADJ
iiclr-17866	445	68	suppliers	supplier	NOUN
iiclr-17866	445	69	to	to	ADP
iiclr-17866	445	70	general	general	ADJ
iiclr-17866	445	71	motors	motor	NOUN
iiclr-17866	445	72	)	)	PUNCT
iiclr-17866	445	73	=	=	PUNCT
iiclr-17866	445	74	$	$	SYM
iiclr-17866	445	75	16,000	16,000	NUM
iiclr-17866	445	76	,	,	PUNCT
iiclr-17866	445	77	or	or	CCONJ
iiclr-17866	445	78	the	the	DET
iiclr-17866	445	79	correct	correct	ADJ
iiclr-17866	445	80	amount	amount	NOUN
iiclr-17866	445	81	of	of	ADP
iiclr-17866	445	82	vat	vat	NOUN
iiclr-17866	445	83	on	on	ADP
iiclr-17866	445	84	a	a	DET
iiclr-17866	445	85	sale	sale	NOUN
iiclr-17866	445	86	worth	worth	ADJ
iiclr-17866	445	87	$	$	SYM
iiclr-17866	445	88	80,000	80,000	NUM
iiclr-17866	445	89	.	.	PUNCT
iiclr-17866	446	1	171	171	NUM
iiclr-17866	446	2	.	.	PUNCT
iiclr-17866	447	1	$	$	SYM
iiclr-17866	447	2	8,000	8,000	NUM
iiclr-17866	447	3	less	less	ADJ
iiclr-17866	447	4	$	$	SYM
iiclr-17866	447	5	3,000	3,000	NUM
iiclr-17866	447	6	.	.	PUNCT
iiclr-17866	448	1	362	362	NUM
iiclr-17866	449	1	[	[	X
iiclr-17866	449	2	vol	vol	NOUN
iiclr-17866	449	3	.	.	PUNCT
iiclr-17866	450	1	22:2	22:2	NUM
iiclr-17866	450	2	2012	2012	NUM
iiclr-17866	450	3	]	]	PUNCT
iiclr-17866	450	4	revisiting	revisit	VERB
iiclr-17866	450	5	the	the	DET
iiclr-17866	450	6	value	value	NOUN
iiclr-17866	450	7	added	add	VERB
iiclr-17866	450	8	tax	tax	NOUN
iiclr-17866	450	9	363	363	NUM
iiclr-17866	450	10	iv	iv	NOUN
iiclr-17866	450	11	.	.	PUNCT
iiclr-17866	450	12	historical	historical	ADJ
iiclr-17866	450	13	background	background	NOUN
iiclr-17866	450	14	and	and	CCONJ
iiclr-17866	450	15	modern	modern	ADJ
iiclr-17866	450	16	policy	policy	NOUN
iiclr-17866	450	17	of	of	ADP
iiclr-17866	450	18	the	the	DET
iiclr-17866	450	19	vat	vat	NOUN
iiclr-17866	450	20	a.	a.	NOUN
iiclr-17866	450	21	european	european	PROPN
iiclr-17866	450	22	vathistory	vathistory	NOUN
iiclr-17866	450	23	the	the	DET
iiclr-17866	450	24	vat	vat	NOUN
iiclr-17866	450	25	is	be	AUX
iiclr-17866	450	26	a	a	DET
iiclr-17866	450	27	relatively	relatively	ADV
iiclr-17866	450	28	modem	modem	NOUN
iiclr-17866	450	29	tax	tax	NOUN
iiclr-17866	450	30	;	;	PUNCT
iiclr-17866	450	31	it	it	PRON
iiclr-17866	450	32	was	be	AUX
iiclr-17866	450	33	first	first	ADV
iiclr-17866	450	34	discussed	discuss	VERB
iiclr-17866	450	35	in	in	ADP
iiclr-17866	450	36	academic	academic	ADJ
iiclr-17866	450	37	settings	setting	NOUN
iiclr-17866	450	38	in	in	ADP
iiclr-17866	450	39	the	the	DET
iiclr-17866	450	40	early	early	ADJ
iiclr-17866	450	41	twentieth	twentieth	ADJ
iiclr-17866	450	42	century	century	NOUN
iiclr-17866	450	43	.	.	PUNCT
iiclr-17866	451	1	72	72	NUM
iiclr-17866	452	1	"	"	PUNCT
iiclr-17866	452	2	after	after	ADP
iiclr-17866	452	3	world	world	PROPN
iiclr-17866	452	4	war	war	PROPN
iiclr-17866	452	5	ii	ii	PROPN
iiclr-17866	452	6	,	,	PUNCT
iiclr-17866	452	7	progressive	progressive	ADJ
iiclr-17866	452	8	income	income	NOUN
iiclr-17866	452	9	taxes	taxis	NOUN
iiclr-17866	452	10	became	become	VERB
iiclr-17866	452	11	widespread	widespread	ADJ
iiclr-17866	452	12	.	.	PUNCT
iiclr-17866	453	1	during	during	ADP
iiclr-17866	453	2	this	this	DET
iiclr-17866	453	3	period	period	NOUN
iiclr-17866	453	4	,	,	PUNCT
iiclr-17866	453	5	general	general	ADJ
iiclr-17866	453	6	consumption	consumption	NOUN
iiclr-17866	453	7	taxes	taxis	NOUN
iiclr-17866	453	8	,	,	PUNCT
iiclr-17866	453	9	especially	especially	ADV
iiclr-17866	453	10	in	in	ADP
iiclr-17866	453	11	europe	europe	PROPN
iiclr-17866	453	12	,	,	PUNCT
iiclr-17866	453	13	tended	tend	VERB
iiclr-17866	453	14	to	to	PART
iiclr-17866	453	15	be	be	AUX
iiclr-17866	453	16	cascading	cascade	VERB
iiclr-17866	453	17	turnover	turnover	NOUN
iiclr-17866	453	18	taxes	taxis	NOUN
iiclr-17866	453	19	that	that	PRON
iiclr-17866	453	20	were	be	AUX
iiclr-17866	453	21	levied	levy	VERB
iiclr-17866	453	22	at	at	ADP
iiclr-17866	453	23	each	each	DET
iiclr-17866	453	24	stage	stage	NOUN
iiclr-17866	453	25	of	of	ADP
iiclr-17866	453	26	production	production	NOUN
iiclr-17866	453	27	and	and	CCONJ
iiclr-17866	453	28	distribution	distribution	NOUN
iiclr-17866	453	29	.	.	PUNCT
iiclr-17866	454	1	"	"	PUNCT
iiclr-17866	454	2	'	'	PUNCT
iiclr-17866	454	3	7	7	NUM
iiclr-17866	454	4	3	3	NUM
iiclr-17866	454	5	while	while	SCONJ
iiclr-17866	454	6	some	some	DET
iiclr-17866	454	7	countries	country	NOUN
iiclr-17866	454	8	enacted	enact	VERB
iiclr-17866	454	9	variations	variation	NOUN
iiclr-17866	454	10	of	of	ADP
iiclr-17866	454	11	the	the	DET
iiclr-17866	454	12	vat	vat	NOUN
iiclr-17866	454	13	before	before	ADP
iiclr-17866	454	14	the	the	DET
iiclr-17866	454	15	1960s	1960	NOUN
iiclr-17866	454	16	,	,	PUNCT
iiclr-17866	454	17	its	its	PRON
iiclr-17866	454	18	widespread	widespread	ADJ
iiclr-17866	454	19	use	use	NOUN
iiclr-17866	454	20	emerged	emerge	VERB
iiclr-17866	454	21	during	during	ADP
iiclr-17866	454	22	that	that	DET
iiclr-17866	454	23	decade	decade	NOUN
iiclr-17866	454	24	.	.	PUNCT
iiclr-17866	454	25	'	'	PUNCT
iiclr-17866	455	1	74	74	NUM
iiclr-17866	455	2	the	the	DET
iiclr-17866	455	3	modem	modem	PROPN
iiclr-17866	455	4	european	european	PROPN
iiclr-17866	455	5	union	union	PROPN
iiclr-17866	455	6	developed	develop	VERB
iiclr-17866	455	7	from	from	ADP
iiclr-17866	455	8	the	the	DET
iiclr-17866	455	9	european	european	PROPN
iiclr-17866	455	10	economic	economic	ADJ
iiclr-17866	455	11	community	community	NOUN
iiclr-17866	455	12	(	(	PUNCT
iiclr-17866	455	13	eec	eec	PROPN
iiclr-17866	455	14	)	)	PUNCT
iiclr-17866	455	15	,	,	PUNCT
iiclr-17866	455	16	which	which	PRON
iiclr-17866	455	17	was	be	AUX
iiclr-17866	455	18	founded	found	VERB
iiclr-17866	455	19	by	by	ADP
iiclr-17866	455	20	the	the	DET
iiclr-17866	455	21	treaty	treaty	NOUN
iiclr-17866	455	22	of	of	ADP
iiclr-17866	455	23	rome	rome	PROPN
iiclr-17866	455	24	in	in	ADP
iiclr-17866	455	25	1957.17	1957.17	NUM
iiclr-17866	455	26	'	'	PUNCT
iiclr-17866	455	27	this	this	DET
iiclr-17866	455	28	treaty	treaty	NOUN
iiclr-17866	455	29	set	set	VERB
iiclr-17866	455	30	out	out	ADP
iiclr-17866	455	31	a	a	DET
iiclr-17866	455	32	political	political	ADJ
iiclr-17866	455	33	vision	vision	NOUN
iiclr-17866	455	34	to	to	PART
iiclr-17866	455	35	eliminate	eliminate	VERB
iiclr-17866	455	36	"	"	PUNCT
iiclr-17866	455	37	the	the	DET
iiclr-17866	455	38	barriers	barrier	NOUN
iiclr-17866	455	39	which	which	PRON
iiclr-17866	455	40	divide	divide	VERB
iiclr-17866	455	41	europe	europe	PROPN
iiclr-17866	455	42	"	"	PUNCT
iiclr-17866	455	43	and	and	CCONJ
iiclr-17866	455	44	based	base	VERB
iiclr-17866	455	45	that	that	DET
iiclr-17866	455	46	vision	vision	NOUN
iiclr-17866	455	47	heavily	heavily	ADV
iiclr-17866	455	48	on	on	ADP
iiclr-17866	455	49	economic	economic	ADJ
iiclr-17866	455	50	co	co	NOUN
iiclr-17866	455	51	-	-	NOUN
iiclr-17866	455	52	operation	operation	NOUN
iiclr-17866	455	53	between	between	ADP
iiclr-17866	455	54	member	member	NOUN
iiclr-17866	455	55	states.176	states.176	PROPN
iiclr-17866	455	56	the	the	DET
iiclr-17866	455	57	treaty	treaty	NOUN
iiclr-17866	455	58	of	of	ADP
iiclr-17866	455	59	rome	rome	PROPN
iiclr-17866	455	60	made	make	VERB
iiclr-17866	455	61	it	it	PRON
iiclr-17866	455	62	easier	easy	ADJ
iiclr-17866	455	63	for	for	SCONJ
iiclr-17866	455	64	capital	capital	NOUN
iiclr-17866	455	65	,	,	PUNCT
iiclr-17866	455	66	people	people	NOUN
iiclr-17866	455	67	,	,	PUNCT
iiclr-17866	455	68	and	and	CCONJ
iiclr-17866	455	69	ideas	idea	NOUN
iiclr-17866	455	70	to	to	PART
iiclr-17866	455	71	move	move	VERB
iiclr-17866	455	72	between	between	ADP
iiclr-17866	455	73	members	member	NOUN
iiclr-17866	455	74	,	,	PUNCT
iiclr-17866	455	75	177	177	NUM
iiclr-17866	455	76	and	and	CCONJ
iiclr-17866	455	77	this	this	PRON
iiclr-17866	455	78	was	be	AUX
iiclr-17866	455	79	achieved	achieve	VERB
iiclr-17866	455	80	in	in	ADP
iiclr-17866	455	81	part	part	NOUN
iiclr-17866	455	82	by	by	ADP
iiclr-17866	455	83	providing	provide	VERB
iiclr-17866	455	84	incentives	incentive	NOUN
iiclr-17866	455	85	for	for	ADP
iiclr-17866	455	86	the	the	DET
iiclr-17866	455	87	harmonization	harmonization	NOUN
iiclr-17866	455	88	of	of	ADP
iiclr-17866	455	89	business	business	NOUN
iiclr-17866	455	90	taxes	taxis	NOUN
iiclr-17866	455	91	.	.	PUNCT
iiclr-17866	456	1	78	78	NUM
iiclr-17866	456	2	without	without	ADP
iiclr-17866	456	3	harmonization	harmonization	NOUN
iiclr-17866	456	4	,	,	PUNCT
iiclr-17866	456	5	it	it	PRON
iiclr-17866	456	6	would	would	AUX
iiclr-17866	456	7	have	have	AUX
iiclr-17866	456	8	been	be	AUX
iiclr-17866	456	9	difficult	difficult	ADJ
iiclr-17866	456	10	for	for	SCONJ
iiclr-17866	456	11	the	the	DET
iiclr-17866	456	12	member	member	NOUN
iiclr-17866	456	13	states	state	NOUN
iiclr-17866	456	14	to	to	PART
iiclr-17866	456	15	achieve	achieve	VERB
iiclr-17866	456	16	economic	economic	ADJ
iiclr-17866	456	17	cooperation	cooperation	NOUN
iiclr-17866	456	18	and	and	CCONJ
iiclr-17866	456	19	to	to	PART
iiclr-17866	456	20	take	take	VERB
iiclr-17866	456	21	advantage	advantage	NOUN
iiclr-17866	456	22	of	of	ADP
iiclr-17866	456	23	the	the	DET
iiclr-17866	456	24	ecc.179	ecc.179	NOUN
iiclr-17866	456	25	in	in	ADP
iiclr-17866	456	26	1962	1962	NUM
iiclr-17866	456	27	the	the	DET
iiclr-17866	456	28	ecc	ecc	PROPN
iiclr-17866	456	29	's	's	PART
iiclr-17866	456	30	fiscal	fiscal	ADJ
iiclr-17866	456	31	and	and	CCONJ
iiclr-17866	456	32	financial	financial	ADJ
iiclr-17866	456	33	committee	committee	NOUN
iiclr-17866	456	34	issued	issue	VERB
iiclr-17866	456	35	the	the	DET
iiclr-17866	456	36	neumark	neumark	PROPN
iiclr-17866	456	37	report	report	NOUN
iiclr-17866	456	38	,	,	PUNCT
iiclr-17866	456	39	a	a	DET
iiclr-17866	456	40	study	study	NOUN
iiclr-17866	456	41	of	of	ADP
iiclr-17866	456	42	how	how	SCONJ
iiclr-17866	456	43	the	the	DET
iiclr-17866	456	44	"	"	PUNCT
iiclr-17866	456	45	tax	tax	NOUN
iiclr-17866	456	46	systems	system	NOUN
iiclr-17866	456	47	of	of	ADP
iiclr-17866	456	48	the	the	DET
iiclr-17866	456	49	member	member	NOUN
iiclr-17866	456	50	states	state	NOUN
iiclr-17866	456	51	conflicted	conflict	VERB
iiclr-17866	456	52	with	with	ADP
iiclr-17866	456	53	the	the	DET
iiclr-17866	456	54	establishment	establishment	NOUN
iiclr-17866	456	55	of	of	ADP
iiclr-17866	456	56	a	a	DET
iiclr-17866	456	57	common	common	ADJ
iiclr-17866	456	58	market	market	NOUN
iiclr-17866	456	59	.	.	PUNCT
iiclr-17866	457	1	"	"	PUNCT
iiclr-17866	457	2	''	''	PUNCT
iiclr-17866	457	3	80	80	NUM
iiclr-17866	457	4	the	the	DET
iiclr-17866	457	5	report	report	NOUN
iiclr-17866	457	6	was	be	AUX
iiclr-17866	457	7	influential	influential	ADJ
iiclr-17866	457	8	in	in	ADP
iiclr-17866	457	9	the	the	DET
iiclr-17866	457	10	eventual	eventual	ADJ
iiclr-17866	457	11	harmonization	harmonization	NOUN
iiclr-17866	457	12	of	of	ADP
iiclr-17866	457	13	ecc	ecc	PROPN
iiclr-17866	457	14	tax	tax	NOUN
iiclr-17866	457	15	policy	policy	NOUN
iiclr-17866	457	16	,	,	PUNCT
iiclr-17866	457	17	'	'	PUNCT
iiclr-17866	457	18	8	8	NUM
iiclr-17866	457	19	'	'	PUNCT
iiclr-17866	457	20	primarily	primarily	ADV
iiclr-17866	457	21	because	because	SCONJ
iiclr-17866	457	22	of	of	ADP
iiclr-17866	457	23	its	its	PRON
iiclr-17866	457	24	recommended	recommend	VERB
iiclr-17866	457	25	adoption	adoption	NOUN
iiclr-17866	457	26	of	of	ADP
iiclr-17866	457	27	the	the	DET
iiclr-17866	457	28	vat	vat	NOUN
iiclr-17866	457	29	as	as	ADP
iiclr-17866	457	30	the	the	DET
iiclr-17866	457	31	community	community	NOUN
iiclr-17866	457	32	's	's	PART
iiclr-17866	457	33	sales	sale	NOUN
iiclr-17866	457	34	tax	tax	NOUN
iiclr-17866	457	35	.	.	PUNCT
iiclr-17866	458	1	8	8	NUM
iiclr-17866	458	2	2	2	NUM
iiclr-17866	458	3	for	for	ADP
iiclr-17866	458	4	harmonization	harmonization	NOUN
iiclr-17866	458	5	to	to	PART
iiclr-17866	458	6	work	work	VERB
iiclr-17866	458	7	,	,	PUNCT
iiclr-17866	458	8	ecc	ecc	PROPN
iiclr-17866	458	9	member	member	PROPN
iiclr-17866	458	10	states	states	PROPN
iiclr-17866	458	11	had	have	VERB
iiclr-17866	458	12	to	to	PART
iiclr-17866	458	13	adopt	adopt	VERB
iiclr-17866	458	14	a	a	DET
iiclr-17866	458	15	vat	vat	NOUN
iiclr-17866	458	16	and	and	CCONJ
iiclr-17866	458	17	abandon	abandon	VERB
iiclr-17866	458	18	,	,	PUNCT
iiclr-17866	458	19	"	"	PUNCT
iiclr-17866	458	20	for	for	ADP
iiclr-17866	458	21	intra	intra	ADJ
iiclr-17866	458	22	-	-	ADJ
iiclr-17866	458	23	community	community	NOUN
iiclr-17866	458	24	transactions	transaction	NOUN
iiclr-17866	458	25	,	,	PUNCT
iiclr-17866	458	26	the	the	DET
iiclr-17866	458	27	taxation	taxation	NOUN
iiclr-17866	458	28	of	of	ADP
iiclr-17866	458	29	products	product	NOUN
iiclr-17866	458	30	in	in	ADP
iiclr-17866	458	31	the	the	DET
iiclr-17866	458	32	country	country	NOUN
iiclr-17866	458	33	of	of	ADP
iiclr-17866	458	34	destination	destination	NOUN
iiclr-17866	458	35	in	in	ADP
iiclr-17866	458	36	favour	favour	NOUN
iiclr-17866	458	37	of	of	ADP
iiclr-17866	458	38	taxation	taxation	NOUN
iiclr-17866	458	39	in	in	ADP
iiclr-17866	458	40	the	the	DET
iiclr-17866	458	41	country	country	NOUN
iiclr-17866	458	42	of	of	ADP
iiclr-17866	458	43	origin	origin	NOUN
iiclr-17866	458	44	,	,	PUNCT
iiclr-17866	458	45	since	since	SCONJ
iiclr-17866	458	46	this	this	PRON
iiclr-17866	458	47	would	would	AUX
iiclr-17866	458	48	help	help	VERB
iiclr-17866	458	49	172	172	NUM
iiclr-17866	458	50	.	.	PUNCT
iiclr-17866	459	1	ebrill	ebrill	PROPN
iiclr-17866	459	2	et	et	PROPN
iiclr-17866	459	3	al	al	PROPN
iiclr-17866	459	4	.	.	PROPN
iiclr-17866	459	5	,	,	PUNCT
iiclr-17866	459	6	supra	supra	PROPN
iiclr-17866	459	7	note	note	PROPN
iiclr-17866	459	8	159	159	NUM
iiclr-17866	459	9	,	,	PUNCT
iiclr-17866	459	10	at	at	ADP
iiclr-17866	459	11	4	4	NUM
iiclr-17866	459	12	.	.	NOUN
iiclr-17866	459	13	173	173	NUM
iiclr-17866	459	14	.	.	PUNCT
iiclr-17866	460	1	alan	alan	PROPN
iiclr-17866	460	2	schenk	schenk	PROPN
iiclr-17866	460	3	,	,	PUNCT
iiclr-17866	460	4	the	the	DET
iiclr-17866	460	5	plethora	plethora	NOUN
iiclr-17866	460	6	of	of	ADP
iiclr-17866	460	7	consumption	consumption	NOUN
iiclr-17866	460	8	tax	tax	NOUN
iiclr-17866	460	9	proposals	proposal	NOUN
iiclr-17866	460	10	:	:	PUNCT
iiclr-17866	460	11	putting	put	VERB
iiclr-17866	460	12	the	the	DET
iiclr-17866	460	13	value	value	NOUN
iiclr-17866	460	14	added	add	VERB
iiclr-17866	460	15	tax	tax	NOUN
iiclr-17866	460	16	,	,	PUNCT
iiclr-17866	460	17	flat	flat	ADJ
iiclr-17866	460	18	tax	tax	NOUN
iiclr-17866	460	19	,	,	PUNCT
iiclr-17866	460	20	retail	retail	ADJ
iiclr-17866	460	21	sales	sale	NOUN
iiclr-17866	460	22	tax	tax	NOUN
iiclr-17866	460	23	,	,	PUNCT
iiclr-17866	460	24	and	and	CCONJ
iiclr-17866	460	25	usa	usa	PROPN
iiclr-17866	460	26	tax	tax	NOUN
iiclr-17866	460	27	into	into	ADP
iiclr-17866	460	28	perspective	perspective	NOUN
iiclr-17866	460	29	,	,	PUNCT
iiclr-17866	460	30	33	33	NUM
iiclr-17866	460	31	san	san	PROPN
iiclr-17866	460	32	diego	diego	PROPN
iiclr-17866	460	33	l.	l.	PROPN
iiclr-17866	460	34	rev	rev	PROPN
iiclr-17866	460	35	.	.	PROPN
iiclr-17866	460	36	1281	1281	NUM
iiclr-17866	460	37	,	,	PUNCT
iiclr-17866	460	38	1292	1292	NUM
iiclr-17866	460	39	(	(	PUNCT
iiclr-17866	460	40	1996	1996	NUM
iiclr-17866	460	41	)	)	PUNCT
iiclr-17866	460	42	.	.	PUNCT
iiclr-17866	461	1	174	174	NUM
iiclr-17866	461	2	.	.	PUNCT
iiclr-17866	462	1	ebrill	ebrill	PROPN
iiclr-17866	462	2	et	et	PROPN
iiclr-17866	462	3	al	al	PROPN
iiclr-17866	462	4	.	.	PROPN
iiclr-17866	462	5	,	,	PUNCT
iiclr-17866	462	6	supra	supra	PROPN
iiclr-17866	462	7	note	note	PROPN
iiclr-17866	462	8	159	159	NUM
iiclr-17866	462	9	,	,	PUNCT
iiclr-17866	462	10	at	at	ADP
iiclr-17866	462	11	4	4	NUM
iiclr-17866	462	12	-	-	SYM
iiclr-17866	462	13	5	5	NUM
iiclr-17866	462	14	.	.	NUM
iiclr-17866	462	15	175	175	NUM
iiclr-17866	462	16	.	.	PUNCT
iiclr-17866	463	1	treaty	treaty	NOUN
iiclr-17866	463	2	ofrome	ofrome	ADV
iiclr-17866	463	3	,	,	PUNCT
iiclr-17866	463	4	civitas.org	civitas.org	X
iiclr-17866	463	5	,	,	PUNCT
iiclr-17866	463	6	http://www.civitas.org.uk/eufacts/	http://www.civitas.org.uk/eufacts/	NOUN
iiclr-17866	463	7	fstreat	fstreat	NOUN
iiclr-17866	463	8	/	/	SYM
iiclr-17866	463	9	trl.htm	trl.htm	PROPN
iiclr-17866	463	10	(	(	PUNCT
iiclr-17866	463	11	last	last	ADJ
iiclr-17866	463	12	updated	update	VERB
iiclr-17866	463	13	july	july	PROPN
iiclr-17866	463	14	27	27	NUM
iiclr-17866	463	15	,	,	PUNCT
iiclr-17866	463	16	2011	2011	NUM
iiclr-17866	463	17	)	)	PUNCT
iiclr-17866	463	18	.	.	PUNCT
iiclr-17866	464	1	176	176	NUM
iiclr-17866	464	2	.	.	PUNCT
iiclr-17866	465	1	i	i	PRON
iiclr-17866	465	2	d.	d.	PROPN
iiclr-17866	465	3	177	177	NUM
iiclr-17866	465	4	.	.	PUNCT
iiclr-17866	466	1	i	i	PRON
iiclr-17866	466	2	d.	d.	PROPN
iiclr-17866	466	3	178	178	NUM
iiclr-17866	466	4	.	.	PUNCT
iiclr-17866	466	5	int'l	int'l	VERB
iiclr-17866	466	6	vat	vat	NOUN
iiclr-17866	466	7	ass'n	ass'n	NOUN
iiclr-17866	466	8	,	,	PUNCT
iiclr-17866	466	9	combating	combat	VERB
iiclr-17866	466	10	vat	vat	NOUN
iiclr-17866	466	11	fraud	fraud	NOUN
iiclr-17866	466	12	in	in	ADP
iiclr-17866	466	13	the	the	DET
iiclr-17866	466	14	eu	eu	PROPN
iiclr-17866	466	15	:	:	PUNCT
iiclr-17866	466	16	the	the	DET
iiclr-17866	466	17	way	way	NOUN
iiclr-17866	466	18	forward	forward	ADV
iiclr-17866	466	19	11	11	NUM
iiclr-17866	466	20	(	(	PUNCT
iiclr-17866	466	21	2007	2007	NUM
iiclr-17866	466	22	)	)	PUNCT
iiclr-17866	466	23	,	,	PUNCT
iiclr-17866	466	24	available	available	ADJ
iiclr-17866	466	25	at	at	ADP
iiclr-17866	466	26	www.iva-online.org/documents/ivapaperfinal.pdf	www.iva-online.org/documents/ivapaperfinal.pdf	PROPN
iiclr-17866	466	27	.	.	PUNCT
iiclr-17866	467	1	179	179	NUM
iiclr-17866	467	2	.	.	PUNCT
iiclr-17866	467	3	seeid	seeid	NOUN
iiclr-17866	467	4	.	.	PUNCT
iiclr-17866	468	1	180	180	NUM
iiclr-17866	468	2	.	.	PUNCT
iiclr-17866	468	3	b.	b.	PROPN
iiclr-17866	468	4	j.	j.	PROPN
iiclr-17866	468	5	m.	m.	PROPN
iiclr-17866	468	6	terra	terra	PROPN
iiclr-17866	468	7	&	&	CCONJ
iiclr-17866	468	8	peter	peter	PROPN
iiclr-17866	468	9	jacob	jacob	PROPN
iiclr-17866	468	10	watt7el	watt7el	PROPN
iiclr-17866	468	11	,	,	PUNCT
iiclr-17866	468	12	european	european	ADJ
iiclr-17866	468	13	tax	tax	NOUN
iiclr-17866	468	14	law	law	NOUN
iiclr-17866	468	15	122	122	NUM
iiclr-17866	468	16	(	(	PUNCT
iiclr-17866	468	17	2008	2008	NUM
iiclr-17866	468	18	)	)	PUNCT
iiclr-17866	468	19	.	.	PUNCT
iiclr-17866	469	1	181	181	NUM
iiclr-17866	469	2	.	.	PUNCT
iiclr-17866	470	1	peter	peter	PROPN
iiclr-17866	470	2	robson	robson	PROPN
iiclr-17866	470	3	,	,	PUNCT
iiclr-17866	470	4	the	the	DET
iiclr-17866	470	5	economics	economic	NOUN
iiclr-17866	470	6	of	of	ADP
iiclr-17866	470	7	international	international	ADJ
iiclr-17866	470	8	integration	integration	NOUN
iiclr-17866	470	9	181	181	NUM
iiclr-17866	470	10	(	(	PUNCT
iiclr-17866	470	11	4th	4th	ADJ
iiclr-17866	470	12	ed	ed	NOUN
iiclr-17866	470	13	.	.	PROPN
iiclr-17866	470	14	1998	1998	NUM
iiclr-17866	470	15	)	)	PUNCT
iiclr-17866	470	16	.	.	PUNCT
iiclr-17866	471	1	182	182	NUM
iiclr-17866	471	2	.	.	PUNCT
iiclr-17866	472	1	i	i	PRON
iiclr-17866	472	2	d.	d.	PROPN
iiclr-17866	472	3	ind	ind	PROPN
iiclr-17866	472	4	.	.	PUNCT
iiclr-17866	473	1	int'l	int'l	PROPN
iiclr-17866	473	2	&	&	CCONJ
iiclr-17866	473	3	comp	comp	PROPN
iiclr-17866	473	4	.	.	PUNCT
iiclr-17866	474	1	l.	l.	PROPN
iiclr-17866	474	2	rev	rev	AUX
iiclr-17866	474	3	.	.	PROPN
iiclr-17866	474	4	abolish	abolish	VERB
iiclr-17866	474	5	tax	tax	NOUN
iiclr-17866	474	6	barriers	barrier	NOUN
iiclr-17866	474	7	without	without	ADP
iiclr-17866	474	8	distorting	distort	VERB
iiclr-17866	474	9	competition	competition	NOUN
iiclr-17866	474	10	.	.	PUNCT
iiclr-17866	474	11	'	'	PUNCT
iiclr-17866	475	1	'	'	PUNCT
iiclr-17866	475	2	83	83	NUM
iiclr-17866	475	3	with	with	ADP
iiclr-17866	475	4	the	the	DET
iiclr-17866	475	5	report	report	NOUN
iiclr-17866	475	6	as	as	ADP
iiclr-17866	475	7	its	its	PRON
iiclr-17866	475	8	foundation	foundation	NOUN
iiclr-17866	475	9	,	,	PUNCT
iiclr-17866	475	10	the	the	DET
iiclr-17866	475	11	european	european	PROPN
iiclr-17866	475	12	community	community	PROPN
iiclr-17866	475	13	ushered	usher	VERB
iiclr-17866	475	14	the	the	DET
iiclr-17866	475	15	vat	vat	NOUN
iiclr-17866	475	16	into	into	ADP
iiclr-17866	475	17	the	the	DET
iiclr-17866	475	18	mainstream	mainstream	NOUN
iiclr-17866	475	19	by	by	ADP
iiclr-17866	475	20	adopting	adopt	VERB
iiclr-17866	475	21	the	the	DET
iiclr-17866	475	22	first	first	ADJ
iiclr-17866	475	23	two	two	NUM
iiclr-17866	475	24	vat	vat	NOUN
iiclr-17866	475	25	directives	directive	NOUN
iiclr-17866	475	26	on	on	ADP
iiclr-17866	475	27	april	april	PROPN
iiclr-17866	475	28	11	11	NUM
iiclr-17866	475	29	,	,	PUNCT
iiclr-17866	475	30	1967.184	1967.184	NUM
iiclr-17866	475	31	these	these	DET
iiclr-17866	475	32	directives	directive	NOUN
iiclr-17866	475	33	"	"	PUNCT
iiclr-17866	475	34	establish[ed	establish[ed	PROPN
iiclr-17866	475	35	]	]	X
iiclr-17866	475	36	a	a	DET
iiclr-17866	475	37	general	general	ADJ
iiclr-17866	475	38	,	,	PUNCT
iiclr-17866	475	39	multi	multi	ADJ
iiclr-17866	475	40	-	-	NOUN
iiclr-17866	475	41	stage	stage	ADJ
iiclr-17866	475	42	but	but	CCONJ
iiclr-17866	475	43	non	non	ADJ
iiclr-17866	475	44	-	-	ADJ
iiclr-17866	475	45	cumulative	cumulative	ADJ
iiclr-17866	475	46	turnover	turnover	NOUN
iiclr-17866	475	47	tax	tax	NOUN
iiclr-17866	475	48	to	to	PART
iiclr-17866	475	49	replace	replace	VERB
iiclr-17866	475	50	all	all	DET
iiclr-17866	475	51	other	other	ADJ
iiclr-17866	475	52	turnover	turnover	NOUN
iiclr-17866	475	53	taxes	taxis	NOUN
iiclr-17866	475	54	in	in	ADP
iiclr-17866	475	55	the	the	DET
iiclr-17866	475	56	member	member	NOUN
iiclr-17866	475	57	states	state	NOUN
iiclr-17866	475	58	.	.	PUNCT
iiclr-17866	476	1	"	"	PUNCT
iiclr-17866	476	2	''	''	PUNCT
iiclr-17866	476	3	85	85	NUM
iiclr-17866	476	4	they	they	PRON
iiclr-17866	476	5	also	also	ADV
iiclr-17866	476	6	outlined	outline	VERB
iiclr-17866	476	7	a	a	DET
iiclr-17866	476	8	general	general	ADJ
iiclr-17866	476	9	structure	structure	NOUN
iiclr-17866	476	10	for	for	ADP
iiclr-17866	476	11	the	the	DET
iiclr-17866	476	12	vat	vat	NOUN
iiclr-17866	476	13	system	system	NOUN
iiclr-17866	476	14	and	and	CCONJ
iiclr-17866	476	15	allowed	allow	VERB
iiclr-17866	476	16	community	community	NOUN
iiclr-17866	476	17	members	member	NOUN
iiclr-17866	476	18	to	to	PART
iiclr-17866	476	19	determine	determine	VERB
iiclr-17866	476	20	the	the	DET
iiclr-17866	476	21	rate	rate	NOUN
iiclr-17866	476	22	and	and	CCONJ
iiclr-17866	476	23	coverage	coverage	NOUN
iiclr-17866	476	24	of	of	ADP
iiclr-17866	476	25	the	the	DET
iiclr-17866	476	26	tax.186	tax.186	NOUN
iiclr-17866	476	27	the	the	DET
iiclr-17866	476	28	vat	vat	NOUN
iiclr-17866	476	29	,	,	PUNCT
iiclr-17866	476	30	however	however	ADV
iiclr-17866	476	31	,	,	PUNCT
iiclr-17866	476	32	did	do	AUX
iiclr-17866	476	33	not	not	PART
iiclr-17866	476	34	become	become	VERB
iiclr-17866	476	35	uniform	uniform	ADJ
iiclr-17866	476	36	in	in	ADP
iiclr-17866	476	37	the	the	DET
iiclr-17866	476	38	european	european	PROPN
iiclr-17866	476	39	community	community	NOUN
iiclr-17866	476	40	until	until	ADP
iiclr-17866	476	41	the	the	DET
iiclr-17866	476	42	enactment	enactment	NOUN
iiclr-17866	476	43	of	of	ADP
iiclr-17866	476	44	the	the	DET
iiclr-17866	476	45	sixth	sixth	ADJ
iiclr-17866	476	46	vat	vat	NOUN
iiclr-17866	476	47	directive	directive	NOUN
iiclr-17866	476	48	on	on	ADP
iiclr-17866	476	49	may	may	PROPN
iiclr-17866	476	50	17	17	NUM
iiclr-17866	476	51	,	,	PUNCT
iiclr-17866	476	52	1977.187	1977.187	NUM
iiclr-17866	476	53	the	the	DET
iiclr-17866	476	54	sixth	sixth	ADJ
iiclr-17866	476	55	vat	vat	NOUN
iiclr-17866	476	56	directive	directive	NOUN
iiclr-17866	476	57	of	of	ADP
iiclr-17866	476	58	1977	1977	NUM
iiclr-17866	476	59	standardized	standardize	VERB
iiclr-17866	476	60	the	the	DET
iiclr-17866	476	61	vat	vat	NOUN
iiclr-17866	476	62	's	's	PART
iiclr-17866	476	63	application	application	NOUN
iiclr-17866	476	64	between	between	ADP
iiclr-17866	476	65	eu	eu	PROPN
iiclr-17866	476	66	member	member	NOUN
iiclr-17866	476	67	nations	nation	NOUN
iiclr-17866	476	68	,	,	PUNCT
iiclr-17866	476	69	but	but	CCONJ
iiclr-17866	476	70	it	it	PRON
iiclr-17866	476	71	was	be	AUX
iiclr-17866	476	72	not	not	PART
iiclr-17866	476	73	until	until	ADP
iiclr-17866	476	74	the	the	DET
iiclr-17866	476	75	1985	1985	NUM
iiclr-17866	476	76	single	single	ADJ
iiclr-17866	476	77	european	european	ADJ
iiclr-17866	476	78	act	act	NOUN
iiclr-17866	476	79	that	that	SCONJ
iiclr-17866	476	80	the	the	DET
iiclr-17866	476	81	internal	internal	PROPN
iiclr-17866	476	82	eu	eu	PROPN
iiclr-17866	476	83	market	market	NOUN
iiclr-17866	476	84	was	be	AUX
iiclr-17866	476	85	completed	complete	VERB
iiclr-17866	476	86	.	.	PUNCT
iiclr-17866	477	1	88	88	NUM
iiclr-17866	477	2	the	the	DET
iiclr-17866	477	3	single	single	ADJ
iiclr-17866	477	4	european	european	PROPN
iiclr-17866	477	5	act	act	PROPN
iiclr-17866	477	6	allowed	allow	VERB
iiclr-17866	477	7	people	people	NOUN
iiclr-17866	477	8	to	to	PART
iiclr-17866	477	9	cross	cross	VERB
iiclr-17866	477	10	between	between	ADP
iiclr-17866	477	11	eu	eu	PROPN
iiclr-17866	477	12	member	member	PROPN
iiclr-17866	477	13	states	state	NOUN
iiclr-17866	477	14	with	with	ADP
iiclr-17866	477	15	any	any	DET
iiclr-17866	477	16	amount	amount	NOUN
iiclr-17866	477	17	of	of	ADP
iiclr-17866	477	18	taxpaid	taxpaid	VERB
iiclr-17866	477	19	goods	good	NOUN
iiclr-17866	477	20	.	.	PUNCT
iiclr-17866	477	21	'	'	PUNCT
iiclr-17866	478	1	89	89	NUM
iiclr-17866	478	2	then	then	ADV
iiclr-17866	478	3	,	,	PUNCT
iiclr-17866	478	4	to	to	PART
iiclr-17866	478	5	further	far	ADV
iiclr-17866	478	6	"	"	PUNCT
iiclr-17866	478	7	limit	limit	VERB
iiclr-17866	478	8	tax	tax	NOUN
iiclr-17866	478	9	competition	competition	NOUN
iiclr-17866	478	10	and	and	CCONJ
iiclr-17866	478	11	the	the	DET
iiclr-17866	478	12	revenue	revenue	NOUN
iiclr-17866	478	13	losses	loss	NOUN
iiclr-17866	478	14	associated	associate	VERB
iiclr-17866	478	15	with	with	ADP
iiclr-17866	478	16	cross	cross	ADJ
iiclr-17866	478	17	-	-	ADJ
iiclr-17866	478	18	border	border	ADJ
iiclr-17866	478	19	shopping	shopping	NOUN
iiclr-17866	478	20	,	,	PUNCT
iiclr-17866	478	21	[	[	X
iiclr-17866	478	22	another	another	PRON
iiclr-17866	478	23	]	]	X
iiclr-17866	478	24	significant	significant	ADJ
iiclr-17866	478	25	move	move	NOUN
iiclr-17866	478	26	toward	toward	ADP
iiclr-17866	478	27	rate	rate	NOUN
iiclr-17866	478	28	harmonization	harmonization	NOUN
iiclr-17866	478	29	...	...	PUNCT
iiclr-17866	479	1	[	[	X
iiclr-17866	479	2	was	be	AUX
iiclr-17866	479	3	]	]	PUNCT
iiclr-17866	479	4	accepted	accept	VERB
iiclr-17866	479	5	.	.	PUNCT
iiclr-17866	480	1	"	"	PUNCT
iiclr-17866	480	2	'	'	PUNCT
iiclr-17866	480	3	90	90	NUM
iiclr-17866	480	4	on	on	ADP
iiclr-17866	480	5	january	january	PROPN
iiclr-17866	480	6	1	1	NUM
iiclr-17866	480	7	,	,	PUNCT
iiclr-17866	480	8	1993	1993	NUM
iiclr-17866	480	9	,	,	PUNCT
iiclr-17866	480	10	eu	eu	PROPN
iiclr-17866	480	11	member	member	PROPN
iiclr-17866	480	12	states	state	NOUN
iiclr-17866	480	13	agreed	agree	VERB
iiclr-17866	480	14	to	to	ADP
iiclr-17866	480	15	a	a	DET
iiclr-17866	480	16	standard	standard	ADJ
iiclr-17866	480	17	vat	vat	NOUN
iiclr-17866	480	18	rate	rate	NOUN
iiclr-17866	480	19	of	of	ADP
iiclr-17866	480	20	15	15	NUM
iiclr-17866	480	21	percent	percent	NOUN
iiclr-17866	480	22	,	,	PUNCT
iiclr-17866	480	23	with	with	ADP
iiclr-17866	480	24	some	some	DET
iiclr-17866	480	25	limited	limited	ADJ
iiclr-17866	480	26	exceptions	exception	NOUN
iiclr-17866	480	27	.	.	PUNCT
iiclr-17866	480	28	'	'	PUNCT
iiclr-17866	481	1	91	91	NUM
iiclr-17866	482	1	this	this	DET
iiclr-17866	482	2	standard	standard	ADJ
iiclr-17866	482	3	rate	rate	NOUN
iiclr-17866	482	4	was	be	AUX
iiclr-17866	482	5	imposed	impose	VERB
iiclr-17866	482	6	to	to	PART
iiclr-17866	482	7	abolish	abolish	VERB
iiclr-17866	482	8	tax	tax	NOUN
iiclr-17866	482	9	frontiers	frontier	NOUN
iiclr-17866	482	10	and	and	CCONJ
iiclr-17866	482	11	further	far	ADV
iiclr-17866	482	12	promote	promote	VERB
iiclr-17866	482	13	harmonization	harmonization	NOUN
iiclr-17866	482	14	between	between	ADP
iiclr-17866	482	15	member	member	NOUN
iiclr-17866	482	16	states	state	NOUN
iiclr-17866	482	17	.	.	PUNCT
iiclr-17866	483	1	92	92	NUM
iiclr-17866	483	2	this	this	DET
iiclr-17866	483	3	sixth	sixth	ADJ
iiclr-17866	483	4	vat	vat	NOUN
iiclr-17866	483	5	directive	directive	NOUN
iiclr-17866	483	6	was	be	AUX
iiclr-17866	483	7	amended	amend	VERB
iiclr-17866	483	8	many	many	ADJ
iiclr-17866	483	9	times	time	NOUN
iiclr-17866	483	10	prior	prior	ADV
iiclr-17866	483	11	its	its	PRON
iiclr-17866	483	12	repeal	repeal	NOUN
iiclr-17866	483	13	on	on	ADP
iiclr-17866	483	14	january	january	PROPN
iiclr-17866	483	15	1	1	NUM
iiclr-17866	483	16	,	,	PUNCT
iiclr-17866	483	17	2007193	2007193	NUM
iiclr-17866	483	18	and	and	CCONJ
iiclr-17866	483	19	its	its	PRON
iiclr-17866	483	20	replacement	replacement	NOUN
iiclr-17866	483	21	by	by	ADP
iiclr-17866	483	22	council	council	NOUN
iiclr-17866	483	23	directive	directive	NOUN
iiclr-17866	483	24	2006/112	2006/112	PROPN
iiclr-17866	483	25	/	/	SYM
iiclr-17866	483	26	ec	ec	PROPN
iiclr-17866	483	27	.	.	PUNCT
iiclr-17866	484	1	194	194	NUM
iiclr-17866	485	1	this	this	DET
iiclr-17866	485	2	directive	directive	NOUN
iiclr-17866	485	3	harmonized	harmonize	VERB
iiclr-17866	485	4	various	various	ADJ
iiclr-17866	485	5	vat	vat	NOUN
iiclr-17866	485	6	provisions	provision	NOUN
iiclr-17866	485	7	into	into	ADP
iiclr-17866	485	8	one	one	NUM
iiclr-17866	485	9	source	source	NOUN
iiclr-17866	485	10	with	with	ADP
iiclr-17866	485	11	the	the	DET
iiclr-17866	485	12	intent	intent	NOUN
iiclr-17866	485	13	to	to	PART
iiclr-17866	485	14	"	"	PUNCT
iiclr-17866	485	15	eliminate	eliminate	VERB
iiclr-17866	485	16	,	,	PUNCT
iiclr-17866	485	17	as	as	ADV
iiclr-17866	485	18	far	far	ADV
iiclr-17866	485	19	as	as	ADP
iiclr-17866	485	20	possible	possible	ADJ
iiclr-17866	485	21	,	,	PUNCT
iiclr-17866	485	22	factors	factor	NOUN
iiclr-17866	485	23	which	which	PRON
iiclr-17866	485	24	may	may	AUX
iiclr-17866	485	25	distort	distort	VERB
iiclr-17866	485	26	conditions	condition	NOUN
iiclr-17866	485	27	of	of	ADP
iiclr-17866	485	28	competition	competition	NOUN
iiclr-17866	485	29	"	"	PUNCT
iiclr-17866	485	30	between	between	ADP
iiclr-17866	485	31	european	european	PROPN
iiclr-17866	485	32	union	union	PROPN
iiclr-17866	485	33	member	member	NOUN
iiclr-17866	485	34	nations	nation	NOUN
iiclr-17866	485	35	.	.	PUNCT
iiclr-17866	486	1	195	195	NUM
iiclr-17866	486	2	b.	b.	PROPN
iiclr-17866	486	3	european	european	ADJ
iiclr-17866	486	4	vat	vat	NOUN
iiclr-17866	486	5	policy	policy	NOUN
iiclr-17866	486	6	the	the	DET
iiclr-17866	486	7	vat	vat	NOUN
iiclr-17866	486	8	directives	directive	NOUN
iiclr-17866	486	9	codify	codify	VERB
iiclr-17866	486	10	the	the	DET
iiclr-17866	486	11	vat	vat	NOUN
iiclr-17866	486	12	rules	rule	NOUN
iiclr-17866	486	13	that	that	PRON
iiclr-17866	486	14	eu	eu	PROPN
iiclr-17866	486	15	member	member	NOUN
iiclr-17866	486	16	states	state	NOUN
iiclr-17866	486	17	must	must	AUX
iiclr-17866	486	18	follow	follow	VERB
iiclr-17866	486	19	.	.	PUNCT
iiclr-17866	487	1	196	196	NUM
iiclr-17866	487	2	the	the	DET
iiclr-17866	487	3	eu	eu	PROPN
iiclr-17866	487	4	vat	vat	NOUN
iiclr-17866	487	5	applies	apply	VERB
iiclr-17866	487	6	to	to	ADP
iiclr-17866	487	7	goods	good	NOUN
iiclr-17866	487	8	and	and	CCONJ
iiclr-17866	487	9	services	service	NOUN
iiclr-17866	487	10	bought	buy	VERB
iiclr-17866	487	11	within	within	ADP
iiclr-17866	487	12	the	the	DET
iiclr-17866	487	13	eu	eu	PROPN
iiclr-17866	487	14	183	183	NUM
iiclr-17866	487	15	.	.	PUNCT
iiclr-17866	488	1	int'lvatass'n	int'lvatass'n	PROPN
iiclr-17866	488	2	,	,	PUNCT
iiclr-17866	488	3	supra	supra	ADJ
iiclr-17866	488	4	note	note	NOUN
iiclr-17866	488	5	178	178	NUM
iiclr-17866	488	6	,	,	PUNCT
iiclr-17866	488	7	at	at	ADP
iiclr-17866	488	8	11	11	NUM
iiclr-17866	488	9	.	.	PUNCT
iiclr-17866	489	1	184	184	NUM
iiclr-17866	489	2	.	.	PUNCT
iiclr-17866	490	1	i	i	PRON
iiclr-17866	490	2	d.	d.	PROPN
iiclr-17866	490	3	;	;	PUNCT
iiclr-17866	490	4	history	history	NOUN
iiclr-17866	490	5	of	of	ADP
iiclr-17866	490	6	vat	vat	NOUN
iiclr-17866	490	7	in	in	ADP
iiclr-17866	490	8	the	the	DET
iiclr-17866	490	9	eu	eu	PROPN
iiclr-17866	490	10	,	,	PUNCT
iiclr-17866	490	11	exportvat	exportvat	NOUN
iiclr-17866	490	12	,	,	PUNCT
iiclr-17866	490	13	http://www.exportvat.com/	http://www.exportvat.com/	NOUN
iiclr-17866	490	14	vatinfo	vatinfo	NOUN
iiclr-17866	490	15	/	/	SYM
iiclr-17866	490	16	vateu.htm	vateu.htm	X
iiclr-17866	490	17	(	(	PUNCT
iiclr-17866	490	18	last	last	ADJ
iiclr-17866	490	19	visited	visit	VERB
iiclr-17866	490	20	july	july	PROPN
iiclr-17866	490	21	31	31	NUM
iiclr-17866	490	22	,	,	PUNCT
iiclr-17866	490	23	2012	2012	NUM
iiclr-17866	490	24	)	)	PUNCT
iiclr-17866	490	25	.	.	PUNCT
iiclr-17866	491	1	185	185	NUM
iiclr-17866	491	2	.	.	PUNCT
iiclr-17866	492	1	i	i	PRON
iiclr-17866	492	2	d.	d.	PROPN
iiclr-17866	492	3	186	186	NUM
iiclr-17866	492	4	.	.	PUNCT
iiclr-17866	493	1	i	i	PRON
iiclr-17866	493	2	d.	d.	PROPN
iiclr-17866	493	3	187	187	NUM
iiclr-17866	493	4	.	.	PUNCT
iiclr-17866	494	1	i	i	PRON
iiclr-17866	494	2	d.	d.	PROPN
iiclr-17866	494	3	188	188	NUM
iiclr-17866	494	4	.	.	PUNCT
iiclr-17866	495	1	int'lvatass'n	int'lvatass'n	PROPN
iiclr-17866	495	2	,	,	PUNCT
iiclr-17866	495	3	supra	supra	ADJ
iiclr-17866	495	4	note	note	NOUN
iiclr-17866	495	5	178	178	NUM
iiclr-17866	495	6	,	,	PUNCT
iiclr-17866	495	7	at	at	ADP
iiclr-17866	495	8	12	12	NUM
iiclr-17866	495	9	.	.	PUNCT
iiclr-17866	495	10	189	189	NUM
iiclr-17866	495	11	.	.	PUNCT
iiclr-17866	496	1	robson	robson	NOUN
iiclr-17866	496	2	,	,	PUNCT
iiclr-17866	496	3	supra	supra	PROPN
iiclr-17866	496	4	note	note	NOUN
iiclr-17866	496	5	181	181	NUM
iiclr-17866	496	6	,	,	PUNCT
iiclr-17866	496	7	at	at	ADP
iiclr-17866	496	8	183	183	NUM
iiclr-17866	496	9	.	.	PUNCT
iiclr-17866	496	10	190	190	NUM
iiclr-17866	496	11	.	.	PUNCT
iiclr-17866	497	1	i	i	PRON
iiclr-17866	497	2	d.	d.	PROPN
iiclr-17866	497	3	191	191	NUM
iiclr-17866	497	4	.	.	PUNCT
iiclr-17866	498	1	i	i	PRON
iiclr-17866	498	2	d.	d.	PROPN
iiclr-17866	498	3	192	192	NUM
iiclr-17866	498	4	.	.	PUNCT
iiclr-17866	498	5	int'l	int'l	VERB
iiclr-17866	498	6	vat	vat	NOUN
iiclr-17866	498	7	ass'n	ass'n	NOUN
iiclr-17866	498	8	,	,	PUNCT
iiclr-17866	498	9	supra	supra	ADJ
iiclr-17866	498	10	note	note	NOUN
iiclr-17866	498	11	178	178	NUM
iiclr-17866	498	12	,	,	PUNCT
iiclr-17866	498	13	at	at	ADP
iiclr-17866	498	14	12	12	NUM
iiclr-17866	498	15	.	.	PUNCT
iiclr-17866	498	16	193	193	NUM
iiclr-17866	498	17	.	.	PUNCT
iiclr-17866	499	1	taxation	taxation	NOUN
iiclr-17866	499	2	&	&	CCONJ
iiclr-17866	499	3	customs	customs	PROPN
iiclr-17866	499	4	union	union	PROPN
iiclr-17866	499	5	,	,	PUNCT
iiclr-17866	499	6	supra	supra	PROPN
iiclr-17866	499	7	note	note	NOUN
iiclr-17866	499	8	162	162	NUM
iiclr-17866	499	9	.	.	PUNCT
iiclr-17866	499	10	194	194	NUM
iiclr-17866	499	11	.	.	PUNCT
iiclr-17866	500	1	i	i	PRON
iiclr-17866	500	2	d.	d.	PROPN
iiclr-17866	500	3	195	195	NUM
iiclr-17866	500	4	.	.	PUNCT
iiclr-17866	501	1	i	i	PRON
iiclr-17866	501	2	d.	d.	PROPN
iiclr-17866	501	3	;	;	PUNCT
iiclr-17866	501	4	council	council	NOUN
iiclr-17866	501	5	directive	directive	NOUN
iiclr-17866	501	6	2006/112	2006/112	PROPN
iiclr-17866	501	7	,	,	PUNCT
iiclr-17866	501	8	whereas	whereas	SCONJ
iiclr-17866	501	9	4	4	NUM
iiclr-17866	501	10	,	,	PUNCT
iiclr-17866	501	11	2006	2006	NUM
iiclr-17866	501	12	o.j	o.j	PROPN
iiclr-17866	501	13	.	.	PUNCT
iiclr-17866	502	1	(	(	PUNCT
iiclr-17866	502	2	l	l	NOUN
iiclr-17866	502	3	347	347	NUM
iiclr-17866	502	4	)	)	SYM
iiclr-17866	502	5	1	1	NUM
iiclr-17866	502	6	(	(	PUNCT
iiclr-17866	502	7	ec	ec	PROPN
iiclr-17866	502	8	)	)	PUNCT
iiclr-17866	502	9	.	.	PUNCT
iiclr-17866	503	1	196	196	NUM
iiclr-17866	503	2	.	.	PUNCT
iiclr-17866	504	1	ina	ina	PROPN
iiclr-17866	504	2	dimireva	dimireva	PROPN
iiclr-17866	504	3	,	,	PUNCT
iiclr-17866	504	4	common	common	ADJ
iiclr-17866	504	5	system	system	NOUN
iiclr-17866	504	6	of	of	ADP
iiclr-17866	504	7	vat	vat	NOUN
iiclr-17866	504	8	(	(	PUNCT
iiclr-17866	504	9	the	the	DET
iiclr-17866	504	10	'	'	PUNCT
iiclr-17866	504	11	vat	vat	NOUN
iiclr-17866	504	12	directive	directive	NOUN
iiclr-17866	504	13	'	'	PUNCT
iiclr-17866	504	14	)	)	PUNCT
iiclr-17866	504	15	,	,	PUNCT
iiclr-17866	504	16	eubusiness	eubusiness	NOUN
iiclr-17866	504	17	(	(	PUNCT
iiclr-17866	504	18	dec	dec	PROPN
iiclr-17866	504	19	.	.	PROPN
iiclr-17866	504	20	21	21	NUM
iiclr-17866	504	21	,	,	PUNCT
iiclr-17866	504	22	2009	2009	NUM
iiclr-17866	504	23	)	)	PUNCT
iiclr-17866	504	24	,	,	PUNCT
iiclr-17866	504	25	http://www.eubusiness.com/topics/finance/vat-directive	http://www.eubusiness.com/topics/finance/vat-directive	PROPN
iiclr-17866	504	26	.	.	PUNCT
iiclr-17866	505	1	[	[	X
iiclr-17866	505	2	vol	vol	NOUN
iiclr-17866	505	3	.	.	PUNCT
iiclr-17866	506	1	22:2	22:2	NUM
iiclr-17866	506	2	revisiting	revisit	VERB
iiclr-17866	506	3	the	the	DET
iiclr-17866	506	4	value	value	NOUN
iiclr-17866	506	5	added	add	VERB
iiclr-17866	506	6	tax	tax	NOUN
iiclr-17866	506	7	and	and	CCONJ
iiclr-17866	506	8	"	"	PUNCT
iiclr-17866	506	9	is	be	AUX
iiclr-17866	506	10	calculated	calculate	VERB
iiclr-17866	506	11	on	on	ADP
iiclr-17866	506	12	the	the	DET
iiclr-17866	506	13	basis	basis	NOUN
iiclr-17866	506	14	of	of	ADP
iiclr-17866	506	15	the	the	DET
iiclr-17866	506	16	value	value	NOUN
iiclr-17866	506	17	added	add	VERB
iiclr-17866	506	18	to	to	ADP
iiclr-17866	506	19	goods	good	NOUN
iiclr-17866	506	20	and	and	CCONJ
iiclr-17866	506	21	services	service	NOUN
iiclr-17866	506	22	at	at	ADP
iiclr-17866	506	23	each	each	DET
iiclr-17866	506	24	stage	stage	NOUN
iiclr-17866	506	25	of	of	ADP
iiclr-17866	506	26	production	production	NOUN
iiclr-17866	506	27	and	and	CCONJ
iiclr-17866	506	28	of	of	ADP
iiclr-17866	506	29	the	the	DET
iiclr-17866	506	30	distribution	distribution	NOUN
iiclr-17866	506	31	chain	chain	NOUN
iiclr-17866	506	32	.	.	PUNCT
iiclr-17866	507	1	"	"	PUNCT
iiclr-17866	507	2	'	'	PUNCT
iiclr-17866	507	3	97	97	NUM
iiclr-17866	507	4	according	accord	VERB
iiclr-17866	507	5	to	to	ADP
iiclr-17866	507	6	the	the	DET
iiclr-17866	507	7	directives	directive	NOUN
iiclr-17866	507	8	,	,	PUNCT
iiclr-17866	507	9	a	a	DET
iiclr-17866	507	10	taxable	taxable	ADJ
iiclr-17866	507	11	person	person	NOUN
iiclr-17866	507	12	is	be	AUX
iiclr-17866	507	13	one	one	NUM
iiclr-17866	507	14	"	"	PUNCT
iiclr-17866	507	15	who	who	PRON
iiclr-17866	507	16	,	,	PUNCT
iiclr-17866	507	17	independently	independently	ADV
iiclr-17866	507	18	,	,	PUNCT
iiclr-17866	507	19	carries	carry	VERB
iiclr-17866	507	20	out	out	ADP
iiclr-17866	507	21	in	in	ADP
iiclr-17866	507	22	any	any	DET
iiclr-17866	507	23	place	place	NOUN
iiclr-17866	507	24	any	any	DET
iiclr-17866	507	25	economic	economic	ADJ
iiclr-17866	507	26	activity	activity	NOUN
iiclr-17866	507	27	,	,	PUNCT
iiclr-17866	507	28	whatever	whatever	PRON
iiclr-17866	507	29	the	the	DET
iiclr-17866	507	30	purpose	purpose	NOUN
iiclr-17866	507	31	or	or	CCONJ
iiclr-17866	507	32	results	result	NOUN
iiclr-17866	507	33	of	of	ADP
iiclr-17866	507	34	that	that	DET
iiclr-17866	507	35	activity	activity	NOUN
iiclr-17866	507	36	.	.	PUNCT
iiclr-17866	507	37	''	''	PUNCT
iiclr-17866	508	1	98	98	NUM
iiclr-17866	508	2	economic	economic	ADJ
iiclr-17866	508	3	activity	activity	NOUN
iiclr-17866	508	4	includes	include	VERB
iiclr-17866	508	5	the	the	DET
iiclr-17866	508	6	production	production	NOUN
iiclr-17866	508	7	of	of	ADP
iiclr-17866	508	8	any	any	DET
iiclr-17866	508	9	goods	good	NOUN
iiclr-17866	508	10	and	and	CCONJ
iiclr-17866	508	11	services	service	NOUN
iiclr-17866	508	12	.	.	PUNCT
iiclr-17866	509	1	199	199	NUM
iiclr-17866	509	2	when	when	SCONJ
iiclr-17866	509	3	the	the	DET
iiclr-17866	509	4	good	good	NOUN
iiclr-17866	509	5	is	be	AUX
iiclr-17866	509	6	sold	sell	VERB
iiclr-17866	509	7	or	or	CCONJ
iiclr-17866	509	8	the	the	DET
iiclr-17866	509	9	service	service	NOUN
iiclr-17866	509	10	is	be	AUX
iiclr-17866	509	11	rendered	render	VERB
iiclr-17866	509	12	,	,	PUNCT
iiclr-17866	509	13	a	a	DET
iiclr-17866	509	14	chargeable	chargeable	ADJ
iiclr-17866	509	15	event	event	NOUN
iiclr-17866	509	16	triggering	trigger	VERB
iiclr-17866	509	17	a	a	DET
iiclr-17866	509	18	vat	vat	NOUN
iiclr-17866	509	19	takes	take	VERB
iiclr-17866	509	20	place.2	place.2	PROPN
iiclr-17866	509	21	°	°	NOUN
iiclr-17866	509	22	°	°	NOUN
iiclr-17866	509	23	there	there	PRON
iiclr-17866	509	24	are	be	VERB
iiclr-17866	509	25	a	a	DET
iiclr-17866	509	26	number	number	NOUN
iiclr-17866	509	27	of	of	ADP
iiclr-17866	509	28	specified	specified	ADJ
iiclr-17866	509	29	exceptions	exception	NOUN
iiclr-17866	509	30	where	where	SCONJ
iiclr-17866	509	31	a	a	DET
iiclr-17866	509	32	transaction	transaction	NOUN
iiclr-17866	509	33	is	be	AUX
iiclr-17866	509	34	not	not	PART
iiclr-17866	509	35	a	a	DET
iiclr-17866	509	36	chargeable	chargeable	ADJ
iiclr-17866	509	37	event.20	event.20	NOUN
iiclr-17866	509	38	'	'	PUNCT
iiclr-17866	509	39	when	when	SCONJ
iiclr-17866	509	40	goods	good	NOUN
iiclr-17866	509	41	are	be	AUX
iiclr-17866	509	42	sold	sell	VERB
iiclr-17866	509	43	or	or	CCONJ
iiclr-17866	509	44	services	service	NOUN
iiclr-17866	509	45	are	be	AUX
iiclr-17866	509	46	rendered	render	VERB
iiclr-17866	509	47	,	,	PUNCT
iiclr-17866	509	48	the	the	DET
iiclr-17866	509	49	taxable	taxable	ADJ
iiclr-17866	509	50	amount	amount	NOUN
iiclr-17866	509	51	"	"	PUNCT
iiclr-17866	509	52	includes	include	VERB
iiclr-17866	509	53	everything	everything	PRON
iiclr-17866	509	54	which	which	PRON
iiclr-17866	509	55	constitutes	constitute	VERB
iiclr-17866	509	56	consideration	consideration	NOUN
iiclr-17866	509	57	obtained	obtain	VERB
iiclr-17866	509	58	by	by	ADP
iiclr-17866	509	59	the	the	DET
iiclr-17866	509	60	supplier	supplier	NOUN
iiclr-17866	509	61	for	for	ADP
iiclr-17866	509	62	transactions	transaction	NOUN
iiclr-17866	509	63	by	by	ADP
iiclr-17866	509	64	the	the	DET
iiclr-17866	509	65	customer	customer	NOUN
iiclr-17866	509	66	.	.	PUNCT
iiclr-17866	509	67	'	'	PUNCT
iiclr-17866	510	1	'	'	PUNCT
iiclr-17866	510	2	20	20	NUM
iiclr-17866	510	3	2	2	NUM
iiclr-17866	510	4	this	this	PRON
iiclr-17866	510	5	includes	include	VERB
iiclr-17866	510	6	subsidies	subsidy	NOUN
iiclr-17866	510	7	linked	link	VERB
iiclr-17866	510	8	to	to	ADP
iiclr-17866	510	9	the	the	DET
iiclr-17866	510	10	transaction	transaction	NOUN
iiclr-17866	510	11	and	and	CCONJ
iiclr-17866	510	12	all	all	DET
iiclr-17866	510	13	applicable	applicable	ADJ
iiclr-17866	510	14	taxes.2	taxes.2	NOUN
iiclr-17866	510	15	03	03	NUM
iiclr-17866	510	16	although	although	SCONJ
iiclr-17866	510	17	the	the	DET
iiclr-17866	510	18	standard	standard	ADJ
iiclr-17866	510	19	european	european	ADJ
iiclr-17866	510	20	vat	vat	NOUN
iiclr-17866	510	21	rate	rate	NOUN
iiclr-17866	510	22	is	be	AUX
iiclr-17866	510	23	15	15	NUM
iiclr-17866	510	24	percent	percent	NOUN
iiclr-17866	510	25	,	,	PUNCT
iiclr-17866	510	26	member	member	NOUN
iiclr-17866	510	27	states	state	NOUN
iiclr-17866	510	28	are	be	AUX
iiclr-17866	510	29	permitted	permit	VERB
iiclr-17866	510	30	to	to	PART
iiclr-17866	510	31	apply	apply	VERB
iiclr-17866	510	32	one	one	NUM
iiclr-17866	510	33	or	or	CCONJ
iiclr-17866	510	34	two	two	NUM
iiclr-17866	510	35	reduced	reduce	VERB
iiclr-17866	510	36	rates	rate	NOUN
iiclr-17866	510	37	.	.	PUNCT
iiclr-17866	511	1	2	2	NUM
iiclr-17866	511	2	0	0	NUM
iiclr-17866	511	3	4	4	NUM
iiclr-17866	511	4	the	the	DET
iiclr-17866	511	5	eu	eu	PROPN
iiclr-17866	511	6	,	,	PUNCT
iiclr-17866	511	7	however	however	ADV
iiclr-17866	511	8	,	,	PUNCT
iiclr-17866	511	9	has	have	AUX
iiclr-17866	511	10	set	set	VERB
iiclr-17866	511	11	a	a	DET
iiclr-17866	511	12	5	5	NUM
iiclr-17866	511	13	percent	percent	NOUN
iiclr-17866	511	14	floor	floor	NOUN
iiclr-17866	511	15	on	on	ADP
iiclr-17866	511	16	these	these	DET
iiclr-17866	511	17	reductions.2	reductions.2	NOUN
iiclr-17866	511	18	°	°	NOUN
iiclr-17866	511	19	in	in	ADP
iiclr-17866	511	20	addition	addition	NOUN
iiclr-17866	511	21	,	,	PUNCT
iiclr-17866	511	22	some	some	DET
iiclr-17866	511	23	goods	good	NOUN
iiclr-17866	511	24	and	and	CCONJ
iiclr-17866	511	25	services	service	NOUN
iiclr-17866	511	26	are	be	AUX
iiclr-17866	511	27	exempt	exempt	ADJ
iiclr-17866	511	28	from	from	ADP
iiclr-17866	511	29	taxation	taxation	NOUN
iiclr-17866	511	30	and	and	CCONJ
iiclr-17866	511	31	are	be	AUX
iiclr-17866	511	32	sold	sell	VERB
iiclr-17866	511	33	or	or	CCONJ
iiclr-17866	511	34	rendered	render	VERB
iiclr-17866	511	35	to	to	ADP
iiclr-17866	511	36	the	the	DET
iiclr-17866	511	37	customer	customer	NOUN
iiclr-17866	511	38	with	with	ADP
iiclr-17866	511	39	no	no	DET
iiclr-17866	511	40	added	add	VERB
iiclr-17866	511	41	vat.206	vat.206	NOUN
iiclr-17866	511	42	these	these	PRON
iiclr-17866	511	43	include	include	VERB
iiclr-17866	511	44	"	"	PUNCT
iiclr-17866	511	45	certain	certain	ADJ
iiclr-17866	511	46	activities	activity	NOUN
iiclr-17866	511	47	of	of	ADP
iiclr-17866	511	48	general	general	ADJ
iiclr-17866	511	49	interest	interest	NOUN
iiclr-17866	511	50	(	(	PUNCT
iiclr-17866	511	51	such	such	ADJ
iiclr-17866	511	52	as	as	ADP
iiclr-17866	511	53	hospital	hospital	NOUN
iiclr-17866	511	54	and	and	CCONJ
iiclr-17866	511	55	medical	medical	ADJ
iiclr-17866	511	56	care	care	NOUN
iiclr-17866	511	57	,	,	PUNCT
iiclr-17866	511	58	goods	good	NOUN
iiclr-17866	511	59	and	and	CCONJ
iiclr-17866	511	60	services	service	NOUN
iiclr-17866	511	61	linked	link	VERB
iiclr-17866	511	62	to	to	ADP
iiclr-17866	511	63	welfare	welfare	NOUN
iiclr-17866	511	64	and	and	CCONJ
iiclr-17866	511	65	social	social	ADJ
iiclr-17866	511	66	security	security	NOUN
iiclr-17866	511	67	work	work	NOUN
iiclr-17866	511	68	,	,	PUNCT
iiclr-17866	511	69	school	school	NOUN
iiclr-17866	511	70	and	and	CCONJ
iiclr-17866	511	71	university	university	NOUN
iiclr-17866	511	72	education	education	NOUN
iiclr-17866	511	73	and	and	CCONJ
iiclr-17866	511	74	certain	certain	ADJ
iiclr-17866	511	75	cultural	cultural	ADJ
iiclr-17866	511	76	services	service	NOUN
iiclr-17866	511	77	or	or	CCONJ
iiclr-17866	511	78	the	the	DET
iiclr-17866	511	79	provision	provision	NOUN
iiclr-17866	511	80	of	of	ADP
iiclr-17866	511	81	foodstuffs	foodstuff	NOUN
iiclr-17866	511	82	)	)	PUNCT
iiclr-17866	511	83	.	.	PUNCT
iiclr-17866	512	1	20	20	NUM
iiclr-17866	512	2	7	7	NUM
iiclr-17866	512	3	"	"	PUNCT
iiclr-17866	512	4	[	[	X
iiclr-17866	512	5	c]ertain	c]ertain	NOUN
iiclr-17866	512	6	transactions	transaction	NOUN
iiclr-17866	512	7	including	include	VERB
iiclr-17866	512	8	insurance	insurance	NOUN
iiclr-17866	512	9	,	,	PUNCT
iiclr-17866	512	10	the	the	DET
iiclr-17866	512	11	granting	granting	NOUN
iiclr-17866	512	12	of	of	ADP
iiclr-17866	512	13	credit	credit	NOUN
iiclr-17866	512	14	,	,	PUNCT
iiclr-17866	512	15	certain	certain	ADJ
iiclr-17866	512	16	banking	banking	NOUN
iiclr-17866	512	17	services	service	NOUN
iiclr-17866	512	18	,	,	PUNCT
iiclr-17866	512	19	supplies	supply	NOUN
iiclr-17866	512	20	of	of	ADP
iiclr-17866	512	21	postage	postage	NOUN
iiclr-17866	512	22	stamps	stamp	NOUN
iiclr-17866	512	23	,	,	PUNCT
iiclr-17866	512	24	lotteries	lottery	NOUN
iiclr-17866	512	25	and	and	CCONJ
iiclr-17866	512	26	gambling	gambling	NOUN
iiclr-17866	512	27	and	and	CCONJ
iiclr-17866	512	28	certain	certain	ADJ
iiclr-17866	512	29	supplies	supply	NOUN
iiclr-17866	512	30	of	of	ADP
iiclr-17866	512	31	immovable	immovable	ADJ
iiclr-17866	512	32	property	property	NOUN
iiclr-17866	512	33	"	"	PUNCT
iiclr-17866	512	34	are	be	AUX
iiclr-17866	512	35	also	also	ADV
iiclr-17866	512	36	exempt.20	exempt.20	NOUN
iiclr-17866	512	37	8	8	NUM
iiclr-17866	512	38	when	when	SCONJ
iiclr-17866	512	39	these	these	DET
iiclr-17866	512	40	goods	good	NOUN
iiclr-17866	512	41	or	or	CCONJ
iiclr-17866	512	42	services	service	NOUN
iiclr-17866	512	43	are	be	AUX
iiclr-17866	512	44	sold	sell	VERB
iiclr-17866	512	45	or	or	CCONJ
iiclr-17866	512	46	rendered	render	VERB
iiclr-17866	512	47	,	,	PUNCT
iiclr-17866	512	48	the	the	DET
iiclr-17866	512	49	supplier	supplier	NOUN
iiclr-17866	512	50	can	can	AUX
iiclr-17866	512	51	not	not	PART
iiclr-17866	512	52	deduct	deduct	VERB
iiclr-17866	512	53	the	the	DET
iiclr-17866	512	54	vat	vat	NOUN
iiclr-17866	512	55	on	on	ADP
iiclr-17866	512	56	the	the	DET
iiclr-17866	512	57	purchases	purchase	NOUN
iiclr-17866	512	58	as	as	SCONJ
iiclr-17866	512	59	it	it	PRON
iiclr-17866	512	60	normally	normally	ADV
iiclr-17866	512	61	could.20	could.20	NOUN
iiclr-17866	512	62	9	9	NUM
iiclr-17866	512	63	210under	210under	PROPN
iiclr-17866	512	64	the	the	DET
iiclr-17866	512	65	vat	vat	NOUN
iiclr-17866	512	66	system	system	NOUN
iiclr-17866	512	67	,	,	PUNCT
iiclr-17866	512	68	businesses	business	NOUN
iiclr-17866	512	69	are	be	AUX
iiclr-17866	512	70	tax	tax	NOUN
iiclr-17866	512	71	collectors	collector	NOUN
iiclr-17866	512	72	,	,	PUNCT
iiclr-17866	512	73	not	not	PART
iiclr-17866	512	74	tax	tax	NOUN
iiclr-17866	512	75	payers	payer	NOUN
iiclr-17866	512	76	.	.	PUNCT
iiclr-17866	513	1	businesses	business	NOUN
iiclr-17866	513	2	need	need	VERB
iiclr-17866	513	3	to	to	PART
iiclr-17866	513	4	"	"	PUNCT
iiclr-17866	513	5	pay	pay	VERB
iiclr-17866	513	6	over	over	ADP
iiclr-17866	513	7	vat	vat	NOUN
iiclr-17866	513	8	collected	collect	VERB
iiclr-17866	513	9	from	from	ADP
iiclr-17866	513	10	customers	customer	NOUN
iiclr-17866	513	11	and	and	CCONJ
iiclr-17866	513	12	get	get	VERB
iiclr-17866	513	13	a	a	DET
iiclr-17866	513	14	refund	refund	NOUN
iiclr-17866	513	15	of	of	ADP
iiclr-17866	513	16	any	any	DET
iiclr-17866	513	17	vat	vat	NOUN
iiclr-17866	513	18	paid	pay	VERB
iiclr-17866	513	19	to	to	ADP
iiclr-17866	513	20	vendors	vendor	NOUN
iiclr-17866	513	21	or	or	CCONJ
iiclr-17866	513	22	on	on	ADP
iiclr-17866	513	23	imports	import	NOUN
iiclr-17866	513	24	.	.	PUNCT
iiclr-17866	514	1	",211	",211	NOUN
iiclr-17866	514	2	when	when	SCONJ
iiclr-17866	514	3	businesses	business	NOUN
iiclr-17866	514	4	do	do	AUX
iiclr-17866	514	5	pay	pay	VERB
iiclr-17866	514	6	a	a	DET
iiclr-17866	514	7	vat	vat	NOUN
iiclr-17866	514	8	,	,	PUNCT
iiclr-17866	514	9	212the	212the	DET
iiclr-17866	514	10	vat	vat	NOUN
iiclr-17866	514	11	should	should	AUX
iiclr-17866	514	12	be	be	AUX
iiclr-17866	514	13	recoverable	recoverable	ADJ
iiclr-17866	514	14	if	if	SCONJ
iiclr-17866	514	15	the	the	DET
iiclr-17866	514	16	business	business	NOUN
iiclr-17866	514	17	follows	follow	VERB
iiclr-17866	514	18	the	the	DET
iiclr-17866	514	19	proper	proper	ADJ
iiclr-17866	514	20	procedures	procedure	NOUN
iiclr-17866	514	21	.	.	PUNCT
iiclr-17866	515	1	197	197	NUM
iiclr-17866	515	2	.	.	PUNCT
iiclr-17866	516	1	i	i	PRON
iiclr-17866	516	2	d.	d.	PROPN
iiclr-17866	516	3	;	;	PUNCT
iiclr-17866	516	4	see	see	VERB
iiclr-17866	516	5	supra	supra	PROPN
iiclr-17866	516	6	part	part	NOUN
iiclr-17866	516	7	iii.b	iii.b	X
iiclr-17866	516	8	(	(	PUNCT
iiclr-17866	516	9	example	example	NOUN
iiclr-17866	516	10	vat	vat	NOUN
iiclr-17866	516	11	calculation	calculation	NOUN
iiclr-17866	516	12	)	)	PUNCT
iiclr-17866	516	13	.	.	PUNCT
iiclr-17866	517	1	198	198	NUM
iiclr-17866	517	2	.	.	PUNCT
iiclr-17866	518	1	dimireva	dimireva	PROPN
iiclr-17866	518	2	,	,	PUNCT
iiclr-17866	518	3	supra	supra	PROPN
iiclr-17866	518	4	note	note	PROPN
iiclr-17866	518	5	196	196	NUM
iiclr-17866	518	6	.	.	PUNCT
iiclr-17866	518	7	199	199	NUM
iiclr-17866	518	8	.	.	PUNCT
iiclr-17866	519	1	i	i	PRON
iiclr-17866	519	2	d.	d.	PROPN
iiclr-17866	519	3	200	200	NUM
iiclr-17866	519	4	.	.	PUNCT
iiclr-17866	520	1	i	i	PRON
iiclr-17866	520	2	d.	d.	PROPN
iiclr-17866	520	3	201	201	NUM
iiclr-17866	520	4	.	.	PUNCT
iiclr-17866	521	1	i	i	PRON
iiclr-17866	521	2	d.	d.	PROPN
iiclr-17866	521	3	202	202	NUM
iiclr-17866	521	4	.	.	PUNCT
iiclr-17866	522	1	i	i	PRON
iiclr-17866	522	2	d.	d.	PROPN
iiclr-17866	522	3	203	203	NUM
iiclr-17866	522	4	.	.	PUNCT
iiclr-17866	523	1	i	i	PRON
iiclr-17866	523	2	d.	d.	PROPN
iiclr-17866	523	3	204	204	NUM
iiclr-17866	523	4	.	.	PUNCT
iiclr-17866	524	1	i	i	PRON
iiclr-17866	524	2	d.	d.	PROPN
iiclr-17866	524	3	205	205	NUM
iiclr-17866	524	4	.	.	PUNCT
iiclr-17866	525	1	i	i	PRON
iiclr-17866	525	2	d.	d.	PROPN
iiclr-17866	525	3	206	206	NUM
iiclr-17866	525	4	.	.	PUNCT
iiclr-17866	526	1	i	i	PRON
iiclr-17866	526	2	d.	d.	PROPN
iiclr-17866	526	3	207	207	NUM
iiclr-17866	526	4	.	.	PUNCT
iiclr-17866	527	1	i	i	PRON
iiclr-17866	527	2	d.	d.	PROPN
iiclr-17866	527	3	208	208	NUM
iiclr-17866	527	4	.	.	PUNCT
iiclr-17866	528	1	i	i	PRON
iiclr-17866	528	2	d.	d.	PROPN
iiclr-17866	528	3	209	209	NUM
iiclr-17866	528	4	.	.	PUNCT
iiclr-17866	529	1	i	i	PRON
iiclr-17866	529	2	d.	d.	PROPN
iiclr-17866	529	3	210	210	NUM
iiclr-17866	529	4	.	.	PUNCT
iiclr-17866	530	1	roger	roger	PROPN
iiclr-17866	530	2	bevan	bevan	PROPN
iiclr-17866	530	3	,	,	PUNCT
iiclr-17866	530	4	vat	vat	NOUN
iiclr-17866	530	5	in	in	ADP
iiclr-17866	530	6	europe	europe	PROPN
iiclr-17866	530	7	:	:	PUNCT
iiclr-17866	530	8	7	7	NUM
iiclr-17866	530	9	steps	step	NOUN
iiclr-17866	530	10	to	to	ADP
iiclr-17866	530	11	success	success	NOUN
iiclr-17866	530	12	,	,	PUNCT
iiclr-17866	530	13	eweek	eweek	NOUN
iiclr-17866	530	14	(	(	PUNCT
iiclr-17866	530	15	jan	jan	PROPN
iiclr-17866	530	16	.	.	PROPN
iiclr-17866	530	17	4	4	NUM
iiclr-17866	530	18	,	,	PUNCT
iiclr-17866	530	19	2008	2008	NUM
iiclr-17866	530	20	)	)	PUNCT
iiclr-17866	530	21	,	,	PUNCT
iiclr-17866	530	22	http://www.eweek.com/c/a/it-management/vat-in-europe-7-steps-to-success/.	http://www.eweek.com/c/a/it-management/vat-in-europe-7-steps-to-success/.	NOUN
iiclr-17866	530	23	211	211	NUM
iiclr-17866	530	24	.	.	PUNCT
iiclr-17866	531	1	i	i	PRON
iiclr-17866	531	2	d.	d.	PROPN
iiclr-17866	531	3	212	212	NUM
iiclr-17866	531	4	.	.	PUNCT
iiclr-17866	532	1	i	i	PRON
iiclr-17866	532	2	d.	d.	PROPN
iiclr-17866	532	3	3652012	3652012	NUM
iiclr-17866	532	4	]	]	PUNCT
iiclr-17866	532	5	366	366	NUM
iiclr-17866	532	6	ind	ind	NOUN
iiclr-17866	532	7	.	.	PUNCT
iiclr-17866	532	8	int'l	int'l	PROPN
iiclr-17866	532	9	&	&	CCONJ
iiclr-17866	532	10	comp	comp	PROPN
iiclr-17866	532	11	.	.	PUNCT
iiclr-17866	533	1	l.	l.	PROPN
iiclr-17866	533	2	rev	rev	PROPN
iiclr-17866	533	3	.	.	PUNCT
iiclr-17866	534	1	[	[	X
iiclr-17866	534	2	vol	vol	NOUN
iiclr-17866	534	3	.	.	PUNCT
iiclr-17866	535	1	22:2	22:2	NUM
iiclr-17866	535	2	unfortunately	unfortunately	ADV
iiclr-17866	535	3	,	,	PUNCT
iiclr-17866	535	4	like	like	ADP
iiclr-17866	535	5	many	many	ADJ
iiclr-17866	535	6	tax	tax	NOUN
iiclr-17866	535	7	procedures	procedure	NOUN
iiclr-17866	535	8	,	,	PUNCT
iiclr-17866	535	9	the	the	DET
iiclr-17866	535	10	vat	vat	NOUN
iiclr-17866	535	11	rules	rule	NOUN
iiclr-17866	535	12	can	can	AUX
iiclr-17866	535	13	be	be	AUX
iiclr-17866	535	14	complex	complex	ADJ
iiclr-17866	535	15	if	if	SCONJ
iiclr-17866	535	16	a	a	DET
iiclr-17866	535	17	business	business	NOUN
iiclr-17866	535	18	is	be	AUX
iiclr-17866	535	19	unfamiliar	unfamiliar	ADJ
iiclr-17866	535	20	with	with	ADP
iiclr-17866	535	21	them.21	them.21	NOUN
iiclr-17866	535	22	3	3	NUM
iiclr-17866	535	23	there	there	PRON
iiclr-17866	535	24	also	also	ADV
iiclr-17866	535	25	are	be	AUX
iiclr-17866	535	26	severe	severe	ADJ
iiclr-17866	535	27	penalties	penalty	NOUN
iiclr-17866	535	28	under	under	ADP
iiclr-17866	535	29	the	the	DET
iiclr-17866	535	30	european	european	ADJ
iiclr-17866	535	31	vat	vat	NOUN
iiclr-17866	535	32	system	system	NOUN
iiclr-17866	535	33	for	for	ADP
iiclr-17866	535	34	noncompliance	noncompliance	NOUN
iiclr-17866	535	35	.	.	PUNCT
iiclr-17866	536	1	1	1	NUM
iiclr-17866	536	2	4	4	NUM
iiclr-17866	536	3	to	to	PART
iiclr-17866	536	4	avoid	avoid	VERB
iiclr-17866	536	5	non	non	ADJ
iiclr-17866	536	6	-	-	NOUN
iiclr-17866	536	7	compliance	compliance	NOUN
iiclr-17866	536	8	,	,	PUNCT
iiclr-17866	536	9	all	all	DET
iiclr-17866	536	10	businesses	business	NOUN
iiclr-17866	536	11	dealing	deal	VERB
iiclr-17866	536	12	in	in	ADP
iiclr-17866	536	13	europe	europe	PROPN
iiclr-17866	536	14	should	should	AUX
iiclr-17866	536	15	get	get	VERB
iiclr-17866	536	16	a	a	DET
iiclr-17866	536	17	vat	vat	NOUN
iiclr-17866	536	18	registration	registration	NOUN
iiclr-17866	536	19	,	,	PUNCT
iiclr-17866	536	20	which	which	PRON
iiclr-17866	536	21	gives	give	VERB
iiclr-17866	536	22	businesses	business	NOUN
iiclr-17866	536	23	european	european	ADJ
iiclr-17866	536	24	vat	vat	NOUN
iiclr-17866	536	25	privileges	privilege	NOUN
iiclr-17866	536	26	and	and	CCONJ
iiclr-17866	536	27	makes	make	VERB
iiclr-17866	536	28	recordkeeping	recordkeeping	NOUN
iiclr-17866	536	29	easier.21	easier.21	NOUN
iiclr-17866	536	30	5	5	NUM
iiclr-17866	536	31	still	still	ADV
iiclr-17866	536	32	,	,	PUNCT
iiclr-17866	536	33	it	it	PRON
iiclr-17866	536	34	is	be	AUX
iiclr-17866	536	35	important	important	ADJ
iiclr-17866	536	36	for	for	SCONJ
iiclr-17866	536	37	businesses	business	NOUN
iiclr-17866	536	38	to	to	PART
iiclr-17866	536	39	know	know	VERB
iiclr-17866	536	40	local	local	ADJ
iiclr-17866	536	41	vat	vat	NOUN
iiclr-17866	536	42	rules	rule	NOUN
iiclr-17866	536	43	as	as	ADV
iiclr-17866	536	44	well	well	ADV
iiclr-17866	536	45	as	as	ADP
iiclr-17866	536	46	the	the	DET
iiclr-17866	536	47	common	common	ADJ
iiclr-17866	536	48	vat	vat	NOUN
iiclr-17866	536	49	rules	rule	NOUN
iiclr-17866	536	50	among	among	ADP
iiclr-17866	536	51	member	member	NOUN
iiclr-17866	536	52	states	state	NOUN
iiclr-17866	536	53	.	.	PUNCT
iiclr-17866	537	1	216	216	NUM
iiclr-17866	537	2	staying	stay	VERB
iiclr-17866	537	3	informed	inform	VERB
iiclr-17866	537	4	about	about	ADP
iiclr-17866	537	5	the	the	DET
iiclr-17866	537	6	changes	change	NOUN
iiclr-17866	537	7	in	in	ADP
iiclr-17866	537	8	vat	vat	NOUN
iiclr-17866	537	9	rules	rule	NOUN
iiclr-17866	537	10	can	can	AUX
iiclr-17866	537	11	save	save	VERB
iiclr-17866	537	12	companies	company	NOUN
iiclr-17866	537	13	money	money	NOUN
iiclr-17866	537	14	from	from	ADP
iiclr-17866	537	15	penalties	penalty	NOUN
iiclr-17866	537	16	and	and	CCONJ
iiclr-17866	537	17	unclaimed	unclaimed	ADJ
iiclr-17866	537	18	refunds	refund	NOUN
iiclr-17866	537	19	.	.	PUNCT
iiclr-17866	538	1	217	217	NUM
iiclr-17866	538	2	european	european	PROPN
iiclr-17866	538	3	union	union	PROPN
iiclr-17866	538	4	member	member	NOUN
iiclr-17866	538	5	states	state	NOUN
iiclr-17866	538	6	are	be	AUX
iiclr-17866	538	7	able	able	ADJ
iiclr-17866	538	8	to	to	PART
iiclr-17866	538	9	generate	generate	VERB
iiclr-17866	538	10	substantial	substantial	ADJ
iiclr-17866	538	11	revenue	revenue	NOUN
iiclr-17866	538	12	with	with	ADP
iiclr-17866	538	13	the	the	DET
iiclr-17866	538	14	vat	vat	NOUN
iiclr-17866	538	15	,	,	PUNCT
iiclr-17866	538	16	but	but	CCONJ
iiclr-17866	538	17	the	the	DET
iiclr-17866	538	18	vat	vat	NOUN
iiclr-17866	538	19	also	also	ADV
iiclr-17866	538	20	has	have	AUX
iiclr-17866	538	21	presented	present	VERB
iiclr-17866	538	22	members	member	NOUN
iiclr-17866	538	23	with	with	ADP
iiclr-17866	538	24	many	many	ADJ
iiclr-17866	538	25	challenges.218	challenges.218	ADJ
iiclr-17866	538	26	first	first	ADV
iiclr-17866	538	27	,	,	PUNCT
iiclr-17866	538	28	the	the	DET
iiclr-17866	538	29	vat	vat	NOUN
iiclr-17866	538	30	has	have	AUX
iiclr-17866	538	31	become	become	VERB
iiclr-17866	538	32	a	a	DET
iiclr-17866	538	33	vehicle	vehicle	NOUN
iiclr-17866	538	34	of	of	ADP
iiclr-17866	538	35	greater	great	ADJ
iiclr-17866	538	36	public	public	ADJ
iiclr-17866	538	37	spending	spending	NOUN
iiclr-17866	538	38	for	for	ADP
iiclr-17866	538	39	member	member	NOUN
iiclr-17866	538	40	states.219	states.219	NOUN
iiclr-17866	538	41	when	when	SCONJ
iiclr-17866	538	42	the	the	DET
iiclr-17866	538	43	vat	vat	NOUN
iiclr-17866	538	44	first	first	ADV
iiclr-17866	538	45	appeared	appear	VERB
iiclr-17866	538	46	in	in	ADP
iiclr-17866	538	47	europe	europe	PROPN
iiclr-17866	538	48	in	in	ADP
iiclr-17866	538	49	the	the	DET
iiclr-17866	538	50	1960s	1960	NOUN
iiclr-17866	538	51	,	,	PUNCT
iiclr-17866	538	52	average	average	ADJ
iiclr-17866	538	53	government	government	NOUN
iiclr-17866	538	54	spending	spending	NOUN
iiclr-17866	538	55	was	be	AUX
iiclr-17866	538	56	about	about	ADV
iiclr-17866	538	57	30.2	30.2	NUM
iiclr-17866	538	58	percent	percent	NOUN
iiclr-17866	538	59	of	of	ADP
iiclr-17866	538	60	gdp.220	gdp.220	NOUN
iiclr-17866	538	61	today	today	NOUN
iiclr-17866	538	62	,	,	PUNCT
iiclr-17866	538	63	european	european	PROPN
iiclr-17866	538	64	union	union	PROPN
iiclr-17866	538	65	member	member	NOUN
iiclr-17866	538	66	states	state	NOUN
iiclr-17866	538	67	spend	spend	VERB
iiclr-17866	538	68	on	on	ADP
iiclr-17866	538	69	average	average	ADJ
iiclr-17866	538	70	47.1	47.1	NUM
iiclr-17866	538	71	percent.221	percent.221	NOUN
iiclr-17866	538	72	in	in	ADP
iiclr-17866	538	73	that	that	DET
iiclr-17866	538	74	same	same	ADJ
iiclr-17866	538	75	time	time	NOUN
iiclr-17866	538	76	period	period	NOUN
iiclr-17866	538	77	,	,	PUNCT
iiclr-17866	538	78	the	the	DET
iiclr-17866	538	79	united	united	PROPN
iiclr-17866	538	80	states	states	PROPN
iiclr-17866	538	81	government	government	NOUN
iiclr-17866	538	82	spending	spending	NOUN
iiclr-17866	538	83	rose	rise	VERB
iiclr-17866	538	84	from	from	ADP
iiclr-17866	538	85	28.3	28.3	NUM
iiclr-17866	538	86	percent	percent	NOUN
iiclr-17866	538	87	to	to	ADP
iiclr-17866	538	88	35.3	35.3	NUM
iiclr-17866	538	89	percent.222	percent.222	NOUN
iiclr-17866	538	90	additionally	additionally	ADV
iiclr-17866	538	91	,	,	PUNCT
iiclr-17866	538	92	average	average	ADJ
iiclr-17866	538	93	deficits	deficit	NOUN
iiclr-17866	538	94	have	have	AUX
iiclr-17866	538	95	been	be	AUX
iiclr-17866	538	96	higher	high	ADJ
iiclr-17866	538	97	in	in	ADP
iiclr-17866	538	98	the	the	DET
iiclr-17866	538	99	european	european	PROPN
iiclr-17866	538	100	union	union	PROPN
iiclr-17866	538	101	than	than	ADP
iiclr-17866	538	102	in	in	ADP
iiclr-17866	538	103	the	the	DET
iiclr-17866	538	104	united	united	PROPN
iiclr-17866	538	105	states	states	PROPN
iiclr-17866	538	106	since	since	SCONJ
iiclr-17866	538	107	1980.223	1980.223	NUM
iiclr-17866	538	108	the	the	DET
iiclr-17866	538	109	increased	increase	VERB
iiclr-17866	538	110	debt	debt	NOUN
iiclr-17866	538	111	and	and	CCONJ
iiclr-17866	538	112	government	government	NOUN
iiclr-17866	538	113	spending	spending	NOUN
iiclr-17866	538	114	has	have	AUX
iiclr-17866	538	115	resulted	result	VERB
iiclr-17866	538	116	in	in	ADP
iiclr-17866	538	117	less	less	ADJ
iiclr-17866	538	118	job	job	NOUN
iiclr-17866	538	119	creation	creation	NOUN
iiclr-17866	538	120	and	and	CCONJ
iiclr-17866	538	121	lower	low	ADJ
iiclr-17866	538	122	levels	level	NOUN
iiclr-17866	538	123	of	of	ADP
iiclr-17866	538	124	income	income	NOUN
iiclr-17866	538	125	for	for	ADP
iiclr-17866	538	126	europe.224	europe.224	PROPN
iiclr-17866	538	127	over	over	ADP
iiclr-17866	538	128	the	the	DET
iiclr-17866	538	129	last	last	ADJ
iiclr-17866	538	130	two	two	NUM
iiclr-17866	538	131	decades	decade	NOUN
iiclr-17866	538	132	,	,	PUNCT
iiclr-17866	538	133	the	the	DET
iiclr-17866	538	134	u.s	u.s	PROPN
iiclr-17866	538	135	.	.	PROPN
iiclr-17866	538	136	economy	economy	NOUN
iiclr-17866	538	137	grew	grow	VERB
iiclr-17866	538	138	onethird	onethird	NOUN
iiclr-17866	538	139	faster	fast	ADV
iiclr-17866	538	140	than	than	ADP
iiclr-17866	538	141	that	that	PRON
iiclr-17866	538	142	of	of	ADP
iiclr-17866	538	143	the	the	DET
iiclr-17866	538	144	european	european	PROPN
iiclr-17866	538	145	union	union	PROPN
iiclr-17866	538	146	member	member	NOUN
iiclr-17866	538	147	states.225	states.225	PROPN
iiclr-17866	538	148	finally	finally	ADV
iiclr-17866	538	149	,	,	PUNCT
iiclr-17866	538	150	european	european	PROPN
iiclr-17866	538	151	union	union	PROPN
iiclr-17866	538	152	member	member	NOUN
iiclr-17866	538	153	states	state	NOUN
iiclr-17866	538	154	have	have	AUX
iiclr-17866	538	155	struggled	struggle	VERB
iiclr-17866	538	156	with	with	ADP
iiclr-17866	538	157	vat	vat	NOUN
iiclr-17866	538	158	fraud,22	fraud,22	NOUN
iiclr-17866	538	159	6	6	NUM
iiclr-17866	538	160	resulting	result	VERB
iiclr-17866	538	161	in	in	ADP
iiclr-17866	538	162	an	an	DET
iiclr-17866	538	163	estimated	estimate	VERB
iiclr-17866	538	164	loss	loss	NOUN
iiclr-17866	538	165	of	of	ADP
iiclr-17866	538	166	e60	e60	PROPN
iiclr-17866	538	167	-	-	PUNCT
iiclr-17866	538	168	e	e	NOUN
iiclr-17866	538	169	100	100	NUM
iiclr-17866	538	170	billion	billion	NUM
iiclr-17866	538	171	per	per	ADP
iiclr-17866	538	172	year.2	year.2	PROPN
iiclr-17866	538	173	27	27	NUM
iiclr-17866	538	174	c.	c.	PROPN
iiclr-17866	538	175	united	united	PROPN
iiclr-17866	538	176	states	states	PROPN
iiclr-17866	538	177	vat	vat	VERB
iiclr-17866	538	178	history	history	NOUN
iiclr-17866	538	179	the	the	DET
iiclr-17866	538	180	vat	vat	NOUN
iiclr-17866	538	181	has	have	AUX
iiclr-17866	538	182	been	be	AUX
iiclr-17866	538	183	present	present	ADJ
iiclr-17866	538	184	in	in	ADP
iiclr-17866	538	185	american	american	ADJ
iiclr-17866	538	186	political	political	ADJ
iiclr-17866	538	187	discourse	discourse	NOUN
iiclr-17866	538	188	since	since	SCONJ
iiclr-17866	538	189	the	the	DET
iiclr-17866	538	190	213	213	NUM
iiclr-17866	538	191	.	.	PUNCT
iiclr-17866	539	1	see	see	VERB
iiclr-17866	539	2	i	i	PRON
iiclr-17866	539	3	d.	d.	PROPN
iiclr-17866	539	4	214	214	NUM
iiclr-17866	539	5	.	.	PUNCT
iiclr-17866	540	1	i	i	PRON
iiclr-17866	540	2	d.	d.	PROPN
iiclr-17866	540	3	215	215	NUM
iiclr-17866	540	4	.	.	PUNCT
iiclr-17866	541	1	i	i	PRON
iiclr-17866	541	2	d.	d.	PROPN
iiclr-17866	541	3	216	216	NUM
iiclr-17866	541	4	.	.	PUNCT
iiclr-17866	542	1	i	i	PRON
iiclr-17866	542	2	d.	d.	PROPN
iiclr-17866	542	3	217	217	NUM
iiclr-17866	542	4	.	.	PUNCT
iiclr-17866	543	1	i	i	PRON
iiclr-17866	543	2	d.	d.	PROPN
iiclr-17866	543	3	218	218	NUM
iiclr-17866	543	4	.	.	PUNCT
iiclr-17866	544	1	shawn	shawn	PROPN
iiclr-17866	544	2	tully	tully	PROPN
iiclr-17866	544	3	,	,	PUNCT
iiclr-17866	544	4	a	a	DET
iiclr-17866	544	5	european	european	ADJ
iiclr-17866	544	6	-	-	PUNCT
iiclr-17866	544	7	style	style	NOUN
iiclr-17866	544	8	tax	tax	NOUN
iiclr-17866	544	9	?	?	PUNCT
iiclr-17866	544	10	,	,	PUNCT
iiclr-17866	544	11	cnnmoney	cnnmoney	PROPN
iiclr-17866	544	12	(	(	PUNCT
iiclr-17866	544	13	dec	dec	PROPN
iiclr-17866	544	14	.	.	PROPN
iiclr-17866	544	15	2	2	NUM
iiclr-17866	544	16	,	,	PUNCT
iiclr-17866	544	17	2008	2008	NUM
iiclr-17866	544	18	)	)	PUNCT
iiclr-17866	544	19	,	,	PUNCT
iiclr-17866	544	20	http://money.cnn.com/2008/12/01/news/economy/tullyvat.fortune/index.htm	http://money.cnn.com/2008/12/01/news/economy/tullyvat.fortune/index.htm	X
iiclr-17866	544	21	.	.	PUNCT
iiclr-17866	545	1	219	219	NUM
iiclr-17866	545	2	.	.	PUNCT
iiclr-17866	546	1	editorial	editorial	NOUN
iiclr-17866	546	2	,	,	PUNCT
iiclr-17866	546	3	europe	europe	PROPN
iiclr-17866	546	4	's	's	PART
iiclr-17866	546	5	va	va	PROPN
iiclr-17866	546	6	tlessons	tlesson	NOUN
iiclr-17866	546	7	,	,	PUNCT
iiclr-17866	546	8	wall	wall	PROPN
iiclr-17866	546	9	st	st	PROPN
iiclr-17866	546	10	.	.	PROPN
iiclr-17866	546	11	j.	j.	PROPN
iiclr-17866	546	12	(	(	PUNCT
iiclr-17866	546	13	apr	apr	PROPN
iiclr-17866	546	14	.	.	PUNCT
iiclr-17866	547	1	15,2010	15,2010	NUM
iiclr-17866	547	2	)	)	PUNCT
iiclr-17866	547	3	,	,	PUNCT
iiclr-17866	548	1	http://online.wsj.com/	http://online.wsj.com/	PROPN
iiclr-17866	548	2	article	article	NOUN
iiclr-17866	548	3	/	/	SYM
iiclr-17866	548	4	sb10001424052702304198004575172190620528592.html	sb10001424052702304198004575172190620528592.html	PROPN
iiclr-17866	548	5	.	.	NOUN
iiclr-17866	548	6	220	220	NUM
iiclr-17866	548	7	.	.	PUNCT
iiclr-17866	549	1	i	i	PRON
iiclr-17866	549	2	d.	d.	PROPN
iiclr-17866	549	3	221	221	NUM
iiclr-17866	549	4	.	.	PUNCT
iiclr-17866	550	1	i	i	PRON
iiclr-17866	550	2	d.	d.	PROPN
iiclr-17866	550	3	222	222	NUM
iiclr-17866	550	4	.	.	PUNCT
iiclr-17866	551	1	i	i	PRON
iiclr-17866	551	2	d.	d.	PROPN
iiclr-17866	551	3	223	223	NUM
iiclr-17866	551	4	.	.	PUNCT
iiclr-17866	552	1	i	i	PRON
iiclr-17866	552	2	d.	d.	PROPN
iiclr-17866	552	3	224	224	NUM
iiclr-17866	552	4	.	.	PUNCT
iiclr-17866	553	1	i	i	PRON
iiclr-17866	553	2	d.	d.	PROPN
iiclr-17866	553	3	225	225	NUM
iiclr-17866	553	4	.	.	PUNCT
iiclr-17866	554	1	i	i	PRON
iiclr-17866	554	2	d.	d.	PROPN
iiclr-17866	554	3	226	226	NUM
iiclr-17866	554	4	.	.	PUNCT
iiclr-17866	555	1	see	see	VERB
iiclr-17866	555	2	int'l	int'l	ADV
iiclr-17866	555	3	vat	vat	NOUN
iiclr-17866	555	4	ass'n	ass'n	NOUN
iiclr-17866	555	5	,	,	PUNCT
iiclr-17866	555	6	supra	supra	ADJ
iiclr-17866	555	7	note	note	NOUN
iiclr-17866	555	8	178	178	NUM
iiclr-17866	555	9	,	,	PUNCT
iiclr-17866	555	10	at	at	ADP
iiclr-17866	555	11	4	4	NUM
iiclr-17866	555	12	.	.	NOUN
iiclr-17866	555	13	227	227	NUM
iiclr-17866	555	14	.	.	PUNCT
iiclr-17866	556	1	i	i	PRON
iiclr-17866	556	2	d.	d.	PROPN
iiclr-17866	556	3	revisiting	revisit	VERB
iiclr-17866	556	4	the	the	DET
iiclr-17866	556	5	value	value	NOUN
iiclr-17866	556	6	added	add	VERB
iiclr-17866	556	7	tax	tax	NOUN
iiclr-17866	556	8	1920s.228	1920s.228	PROPN
iiclr-17866	556	9	thomas	thomas	PROPN
iiclr-17866	556	10	adams	adams	PROPN
iiclr-17866	556	11	,	,	PUNCT
iiclr-17866	556	12	a	a	DET
iiclr-17866	556	13	prominent	prominent	ADJ
iiclr-17866	556	14	u.s	u.s	PROPN
iiclr-17866	556	15	.	.	PROPN
iiclr-17866	556	16	tax	tax	NOUN
iiclr-17866	556	17	economist	economist	NOUN
iiclr-17866	556	18	in	in	ADP
iiclr-17866	556	19	the	the	DET
iiclr-17866	556	20	early	early	ADJ
iiclr-17866	556	21	1900s	1900	NOUN
iiclr-17866	556	22	,	,	PUNCT
iiclr-17866	556	23	first	first	ADV
iiclr-17866	556	24	introduced	introduce	VERB
iiclr-17866	556	25	the	the	DET
iiclr-17866	556	26	vat	vat	NOUN
iiclr-17866	556	27	to	to	ADP
iiclr-17866	556	28	the	the	DET
iiclr-17866	556	29	united	united	PROPN
iiclr-17866	556	30	states	states	PROPN
iiclr-17866	556	31	when	when	SCONJ
iiclr-17866	556	32	he	he	PRON
iiclr-17866	556	33	proposed	propose	VERB
iiclr-17866	556	34	its	its	PRON
iiclr-17866	556	35	implementation	implementation	NOUN
iiclr-17866	556	36	as	as	ADP
iiclr-17866	556	37	a	a	DET
iiclr-17866	556	38	replacement	replacement	NOUN
iiclr-17866	556	39	for	for	ADP
iiclr-17866	556	40	existing	exist	VERB
iiclr-17866	556	41	corporate	corporate	ADJ
iiclr-17866	556	42	taxes.229	taxes.229	NOUN
iiclr-17866	556	43	at	at	ADP
iiclr-17866	556	44	the	the	DET
iiclr-17866	556	45	time	time	NOUN
iiclr-17866	556	46	,	,	PUNCT
iiclr-17866	556	47	business	business	NOUN
iiclr-17866	556	48	taxes	taxis	NOUN
iiclr-17866	556	49	had	have	AUX
iiclr-17866	556	50	"	"	PUNCT
iiclr-17866	556	51	grown	grow	VERB
iiclr-17866	556	52	up	up	ADP
iiclr-17866	556	53	in	in	ADP
iiclr-17866	556	54	ad	ad	X
iiclr-17866	556	55	hoc	hoc	X
iiclr-17866	556	56	fashion	fashion	NOUN
iiclr-17866	556	57	as	as	ADP
iiclr-17866	556	58	a	a	DET
iiclr-17866	556	59	response	response	NOUN
iiclr-17866	556	60	to	to	ADP
iiclr-17866	556	61	political	political	ADJ
iiclr-17866	556	62	pressure	pressure	NOUN
iiclr-17866	556	63	and	and	CCONJ
iiclr-17866	556	64	fiscal	fiscal	ADJ
iiclr-17866	556	65	necessity	necessity	NOUN
iiclr-17866	556	66	.	.	PUNCT
iiclr-17866	557	1	,	,	PUNCT
iiclr-17866	557	2	230	230	NUM
iiclr-17866	557	3	struggling	struggle	VERB
iiclr-17866	557	4	to	to	PART
iiclr-17866	557	5	rationalize	rationalize	VERB
iiclr-17866	557	6	these	these	DET
iiclr-17866	557	7	taxes	taxis	NOUN
iiclr-17866	557	8	,	,	PUNCT
iiclr-17866	557	9	many	many	ADJ
iiclr-17866	557	10	leaders	leader	NOUN
iiclr-17866	557	11	pressured	pressure	VERB
iiclr-17866	557	12	their	their	PRON
iiclr-17866	557	13	repeal	repeal	NOUN
iiclr-17866	557	14	at	at	ADP
iiclr-17866	557	15	both	both	CCONJ
iiclr-17866	557	16	the	the	DET
iiclr-17866	557	17	state	state	NOUN
iiclr-17866	557	18	and	and	CCONJ
iiclr-17866	557	19	national	national	ADJ
iiclr-17866	557	20	level	level	NOUN
iiclr-17866	557	21	.	.	PUNCT
iiclr-17866	558	1	3	3	NUM
iiclr-17866	558	2	'	'	NUM
iiclr-17866	558	3	,	,	PUNCT
iiclr-17866	558	4	adams	adams	PROPN
iiclr-17866	558	5	,	,	PUNCT
iiclr-17866	558	6	however	however	ADV
iiclr-17866	558	7	,	,	PUNCT
iiclr-17866	558	8	argued	argue	VERB
iiclr-17866	558	9	that	that	SCONJ
iiclr-17866	558	10	business	business	NOUN
iiclr-17866	558	11	taxes	taxis	NOUN
iiclr-17866	558	12	were	be	AUX
iiclr-17866	558	13	"	"	PUNCT
iiclr-17866	558	14	morally	morally	ADV
iiclr-17866	558	15	necessary	necessary	ADJ
iiclr-17866	558	16	"	"	PUNCT
iiclr-17866	558	17	:	:	PUNCT
iiclr-17866	558	18	surveyed	survey	VERB
iiclr-17866	558	19	from	from	ADP
iiclr-17866	558	20	one	one	NUM
iiclr-17866	558	21	point	point	NOUN
iiclr-17866	558	22	of	of	ADP
iiclr-17866	558	23	view	view	NOUN
iiclr-17866	558	24	,	,	PUNCT
iiclr-17866	558	25	business	business	NOUN
iiclr-17866	558	26	ought	ought	AUX
iiclr-17866	558	27	to	to	PART
iiclr-17866	558	28	be	be	AUX
iiclr-17866	558	29	taxed	tax	VERB
iiclr-17866	558	30	because	because	SCONJ
iiclr-17866	558	31	it	it	PRON
iiclr-17866	558	32	costs	cost	VERB
iiclr-17866	558	33	money	money	NOUN
iiclr-17866	558	34	to	to	PART
iiclr-17866	558	35	maintain	maintain	VERB
iiclr-17866	558	36	a	a	DET
iiclr-17866	558	37	market	market	NOUN
iiclr-17866	558	38	and	and	CCONJ
iiclr-17866	558	39	those	those	DET
iiclr-17866	558	40	costs	cost	NOUN
iiclr-17866	558	41	should	should	AUX
iiclr-17866	558	42	in	in	ADP
iiclr-17866	558	43	some	some	DET
iiclr-17866	558	44	way	way	NOUN
iiclr-17866	558	45	be	be	AUX
iiclr-17866	558	46	distributed	distribute	VERB
iiclr-17866	558	47	over	over	ADP
iiclr-17866	558	48	all	all	DET
iiclr-17866	558	49	the	the	DET
iiclr-17866	558	50	beneficiaries	beneficiary	NOUN
iiclr-17866	558	51	of	of	ADP
iiclr-17866	558	52	that	that	DET
iiclr-17866	558	53	market	market	NOUN
iiclr-17866	558	54	.	.	PUNCT
iiclr-17866	559	1	looking	look	VERB
iiclr-17866	559	2	at	at	ADP
iiclr-17866	559	3	the	the	DET
iiclr-17866	559	4	same	same	ADJ
iiclr-17866	559	5	question	question	NOUN
iiclr-17866	559	6	from	from	ADP
iiclr-17866	559	7	another	another	DET
iiclr-17866	559	8	viewpoint	viewpoint	NOUN
iiclr-17866	559	9	,	,	PUNCT
iiclr-17866	559	10	a	a	DET
iiclr-17866	559	11	market	market	NOUN
iiclr-17866	559	12	is	be	AUX
iiclr-17866	559	13	a	a	DET
iiclr-17866	559	14	valuable	valuable	ADJ
iiclr-17866	559	15	asset	asset	NOUN
iiclr-17866	559	16	to	to	ADP
iiclr-17866	559	17	the	the	DET
iiclr-17866	559	18	social	social	ADJ
iiclr-17866	559	19	group	group	NOUN
iiclr-17866	559	20	which	which	PRON
iiclr-17866	559	21	maintains	maintain	VERB
iiclr-17866	559	22	it	it	PRON
iiclr-17866	559	23	and	and	CCONJ
iiclr-17866	559	24	communities	community	NOUN
iiclr-17866	559	25	ought	ought	AUX
iiclr-17866	559	26	to	to	PART
iiclr-17866	559	27	charge	charge	VERB
iiclr-17866	559	28	for	for	ADP
iiclr-17866	559	29	the	the	DET
iiclr-17866	559	30	232use	232use	NUM
iiclr-17866	559	31	of	of	ADP
iiclr-17866	559	32	community	community	NOUN
iiclr-17866	559	33	assets	asset	NOUN
iiclr-17866	559	34	.	.	PUNCT
iiclr-17866	560	1	initially	initially	ADV
iiclr-17866	560	2	,	,	PUNCT
iiclr-17866	560	3	adams	adams	PROPN
iiclr-17866	560	4	thought	think	VERB
iiclr-17866	560	5	a	a	DET
iiclr-17866	560	6	net	net	ADJ
iiclr-17866	560	7	income	income	NOUN
iiclr-17866	560	8	tax	tax	NOUN
iiclr-17866	560	9	would	would	AUX
iiclr-17866	560	10	be	be	AUX
iiclr-17866	560	11	easier	easy	ADJ
iiclr-17866	560	12	to	to	PART
iiclr-17866	560	13	implement	implement	VERB
iiclr-17866	560	14	and	and	CCONJ
iiclr-17866	560	15	more	more	ADV
iiclr-17866	560	16	politically	politically	ADV
iiclr-17866	560	17	acceptable	acceptable	ADJ
iiclr-17866	560	18	.	.	PUNCT
iiclr-17866	561	1	233	233	NUM
iiclr-17866	562	1	but	but	CCONJ
iiclr-17866	562	2	as	as	SCONJ
iiclr-17866	562	3	the	the	DET
iiclr-17866	562	4	tax	tax	NOUN
iiclr-17866	562	5	laws	law	NOUN
iiclr-17866	562	6	became	become	VERB
iiclr-17866	562	7	increasingly	increasingly	ADV
iiclr-17866	562	8	complex	complex	ADJ
iiclr-17866	562	9	,	,	PUNCT
iiclr-17866	562	10	adams	adam	NOUN
iiclr-17866	562	11	began	begin	VERB
iiclr-17866	562	12	promoting	promote	VERB
iiclr-17866	562	13	an	an	DET
iiclr-17866	562	14	early	early	ADJ
iiclr-17866	562	15	form	form	NOUN
iiclr-17866	562	16	of	of	ADP
iiclr-17866	562	17	the	the	DET
iiclr-17866	562	18	vat	vat	NOUN
iiclr-17866	562	19	because	because	SCONJ
iiclr-17866	562	20	of	of	ADP
iiclr-17866	562	21	its	its	PRON
iiclr-17866	562	22	simplicity	simplicity	NOUN
iiclr-17866	562	23	.	.	PUNCT
iiclr-17866	563	1	234	234	NUM
iiclr-17866	563	2	adams	adam	NOUN
iiclr-17866	563	3	's	's	PART
iiclr-17866	563	4	vat	vat	NOUN
iiclr-17866	563	5	proposal	proposal	NOUN
iiclr-17866	563	6	had	have	VERB
iiclr-17866	563	7	no	no	DET
iiclr-17866	563	8	impact	impact	NOUN
iiclr-17866	563	9	on	on	ADP
iiclr-17866	563	10	state	state	NOUN
iiclr-17866	563	11	or	or	CCONJ
iiclr-17866	563	12	national	national	ADJ
iiclr-17866	563	13	tax	tax	NOUN
iiclr-17866	563	14	policy	policy	NOUN
iiclr-17866	563	15	,	,	PUNCT
iiclr-17866	563	16	but	but	CCONJ
iiclr-17866	563	17	it	it	PRON
iiclr-17866	563	18	did	do	AUX
iiclr-17866	563	19	spark	spark	VERB
iiclr-17866	563	20	scholarly	scholarly	ADJ
iiclr-17866	563	21	interest.2	interest.2	NOUN
iiclr-17866	563	22	35	35	NUM
iiclr-17866	563	23	the	the	DET
iiclr-17866	563	24	vat	vat	NOUN
iiclr-17866	563	25	continued	continue	VERB
iiclr-17866	563	26	to	to	PART
iiclr-17866	563	27	be	be	AUX
iiclr-17866	563	28	a	a	DET
iiclr-17866	563	29	favorite	favorite	ADJ
iiclr-17866	563	30	policy	policy	NOUN
iiclr-17866	563	31	topic	topic	NOUN
iiclr-17866	563	32	among	among	ADP
iiclr-17866	563	33	economists236	economists236	PROPN
iiclr-17866	563	34	and	and	CCONJ
iiclr-17866	563	35	remained	remain	VERB
iiclr-17866	563	36	on	on	ADP
iiclr-17866	563	37	the	the	DET
iiclr-17866	563	38	fringes	fringe	NOUN
iiclr-17866	563	39	of	of	ADP
iiclr-17866	563	40	united	united	PROPN
iiclr-17866	563	41	states	states	PROPN
iiclr-17866	563	42	tax	tax	NOUN
iiclr-17866	563	43	policy	policy	NOUN
iiclr-17866	563	44	discourse	discourse	NOUN
iiclr-17866	563	45	until	until	SCONJ
iiclr-17866	563	46	the	the	DET
iiclr-17866	563	47	1970s.237	1970s.237	PROPN
iiclr-17866	563	48	president	president	PROPN
iiclr-17866	563	49	richard	richard	PROPN
iiclr-17866	563	50	nixon	nixon	PROPN
iiclr-17866	563	51	considered	consider	VERB
iiclr-17866	563	52	a	a	DET
iiclr-17866	563	53	vat	vat	NOUN
iiclr-17866	563	54	proposal	proposal	NOUN
iiclr-17866	563	55	during	during	ADP
iiclr-17866	563	56	his	his	PRON
iiclr-17866	563	57	term	term	NOUN
iiclr-17866	563	58	in	in	ADP
iiclr-17866	563	59	office	office	NOUN
iiclr-17866	563	60	,	,	PUNCT
iiclr-17866	563	61	but	but	CCONJ
iiclr-17866	563	62	he	he	PRON
iiclr-17866	563	63	and	and	CCONJ
iiclr-17866	563	64	other	other	ADJ
iiclr-17866	563	65	conservatives	conservative	NOUN
iiclr-17866	563	66	were	be	AUX
iiclr-17866	563	67	concerned	concern	VERB
iiclr-17866	563	68	by	by	ADP
iiclr-17866	563	69	its	its	PRON
iiclr-17866	563	70	ability	ability	NOUN
iiclr-17866	563	71	to	to	PART
iiclr-17866	563	72	raise	raise	VERB
iiclr-17866	563	73	revenue	revenue	NOUN
iiclr-17866	563	74	efficiently.2	efficiently.2	NOUN
iiclr-17866	563	75	38	38	NUM
iiclr-17866	563	76	they	they	PRON
iiclr-17866	563	77	feared	fear	VERB
iiclr-17866	563	78	that	that	SCONJ
iiclr-17866	563	79	this	this	PRON
iiclr-17866	563	80	could	could	AUX
iiclr-17866	563	81	too	too	ADV
iiclr-17866	563	82	easily	easily	ADV
iiclr-17866	563	83	expand	expand	VERB
iiclr-17866	563	84	the	the	DET
iiclr-17866	563	85	government	government	NOUN
iiclr-17866	563	86	's	's	PART
iiclr-17866	563	87	power	power	NOUN
iiclr-17866	563	88	and	and	CCONJ
iiclr-17866	563	89	ability	ability	NOUN
iiclr-17866	563	90	to	to	PART
iiclr-17866	563	91	grow	grow	VERB
iiclr-17866	563	92	-	-	PUNCT
iiclr-17866	563	93	ideals	ideal	NOUN
iiclr-17866	563	94	with	with	ADP
iiclr-17866	563	95	which	which	PRON
iiclr-17866	563	96	conservatives	conservative	NOUN
iiclr-17866	563	97	traditionally	traditionally	ADV
iiclr-17866	563	98	disagree.239	disagree.239	VERB
iiclr-17866	563	99	various	various	ADJ
iiclr-17866	563	100	vat	vat	NOUN
iiclr-17866	563	101	tax	tax	NOUN
iiclr-17866	563	102	proposals	proposal	NOUN
iiclr-17866	563	103	have	have	AUX
iiclr-17866	563	104	been	be	AUX
iiclr-17866	563	105	introduced	introduce	VERB
iiclr-17866	563	106	to	to	ADP
iiclr-17866	563	107	congress	congress	PROPN
iiclr-17866	563	108	during	during	ADP
iiclr-17866	563	109	the	the	DET
iiclr-17866	563	110	228	228	NUM
iiclr-17866	563	111	.	.	PUNCT
iiclr-17866	564	1	joseph	joseph	PROPN
iiclr-17866	564	2	j.	j.	PROPN
iiclr-17866	564	3	thomdike	thomdike	PROPN
iiclr-17866	564	4	,	,	PUNCT
iiclr-17866	564	5	early	early	ADJ
iiclr-17866	564	6	proposals	proposal	NOUN
iiclr-17866	564	7	for	for	ADP
iiclr-17866	564	8	an	an	DET
iiclr-17866	564	9	american	american	ADJ
iiclr-17866	564	10	vat	vat	NOUN
iiclr-17866	564	11	,	,	PUNCT
iiclr-17866	564	12	tax	tax	NOUN
iiclr-17866	564	13	analysts	analyst	NOUN
iiclr-17866	564	14	(	(	PUNCT
iiclr-17866	564	15	june	june	PROPN
iiclr-17866	564	16	30	30	NUM
iiclr-17866	564	17	,	,	PUNCT
iiclr-17866	564	18	2009	2009	NUM
iiclr-17866	564	19	)	)	PUNCT
iiclr-17866	564	20	,	,	PUNCT
iiclr-17866	564	21	http://wwwtaxhistory.org/thp/readings.nsf/artweb/	http://wwwtaxhistory.org/thp/readings.nsf/artweb/	PROPN
iiclr-17866	564	22	6f4b8eada426fdce852575f600464b81	6f4b8eada426fdce852575f600464b81	NUM
iiclr-17866	564	23	?	?	SYM
iiclr-17866	564	24	opendocument	opendocument	NOUN
iiclr-17866	564	25	.	.	PUNCT
iiclr-17866	565	1	229	229	NUM
iiclr-17866	565	2	.	.	PUNCT
iiclr-17866	566	1	i	i	PRON
iiclr-17866	566	2	d.	d.	PROPN
iiclr-17866	566	3	230	230	NUM
iiclr-17866	566	4	.	.	PUNCT
iiclr-17866	567	1	i	i	PRON
iiclr-17866	567	2	d.	d.	PROPN
iiclr-17866	567	3	231	231	NUM
iiclr-17866	567	4	.	.	PUNCT
iiclr-17866	568	1	i	i	PRON
iiclr-17866	568	2	d.	d.	PROPN
iiclr-17866	568	3	232	232	NUM
iiclr-17866	568	4	.	.	PUNCT
iiclr-17866	569	1	i	i	PRON
iiclr-17866	569	2	d.	d.	PROPN
iiclr-17866	569	3	(	(	PUNCT
iiclr-17866	569	4	quoting	quote	VERB
iiclr-17866	569	5	thomas	thomas	PROPN
iiclr-17866	569	6	s.	s.	PROPN
iiclr-17866	569	7	adams	adams	PROPN
iiclr-17866	569	8	,	,	PUNCT
iiclr-17866	569	9	the	the	DET
iiclr-17866	569	10	taxation	taxation	NOUN
iiclr-17866	569	11	of	of	ADP
iiclr-17866	569	12	business	business	NOUN
iiclr-17866	569	13	,	,	PUNCT
iiclr-17866	569	14	1917	1917	NUM
iiclr-17866	569	15	proc	proc	NOUN
iiclr-17866	569	16	.	.	PUNCT
iiclr-17866	570	1	nat'l	nat'l	NOUN
iiclr-17866	570	2	tax	tax	VERB
iiclr-17866	570	3	ass'n	ass'n	ADP
iiclr-17866	570	4	185	185	NUM
iiclr-17866	570	5	,	,	PUNCT
iiclr-17866	570	6	187	187	NUM
iiclr-17866	570	7	)	)	PUNCT
iiclr-17866	570	8	.	.	PUNCT
iiclr-17866	571	1	233	233	NUM
iiclr-17866	571	2	.	.	PUNCT
iiclr-17866	572	1	i	i	PRON
iiclr-17866	572	2	d.	d.	PROPN
iiclr-17866	572	3	234	234	NUM
iiclr-17866	572	4	.	.	PUNCT
iiclr-17866	573	1	i	i	PRON
iiclr-17866	573	2	d.	d.	PROPN
iiclr-17866	573	3	235	235	NUM
iiclr-17866	573	4	.	.	PUNCT
iiclr-17866	574	1	i	i	PRON
iiclr-17866	574	2	d.	d.	PROPN
iiclr-17866	574	3	236	236	NUM
iiclr-17866	574	4	.	.	PUNCT
iiclr-17866	575	1	i	i	PRON
iiclr-17866	575	2	d.	d.	PROPN
iiclr-17866	575	3	237	237	NUM
iiclr-17866	575	4	.	.	PUNCT
iiclr-17866	576	1	bruce	bruce	PROPN
iiclr-17866	576	2	bartlett	bartlett	PROPN
iiclr-17866	576	3	,	,	PUNCT
iiclr-17866	576	4	vat	vat	NOUN
iiclr-17866	576	5	time	time	NOUN
iiclr-17866	576	6	?	?	PUNCT
iiclr-17866	576	7	,	,	PUNCT
iiclr-17866	576	8	forbes.com	forbes.com	X
iiclr-17866	576	9	(	(	PUNCT
iiclr-17866	576	10	june	june	PROPN
iiclr-17866	576	11	5	5	NUM
iiclr-17866	576	12	,	,	PUNCT
iiclr-17866	576	13	2009	2009	NUM
iiclr-17866	576	14	)	)	PUNCT
iiclr-17866	576	15	,	,	PUNCT
iiclr-17866	576	16	http://www.forbes.com/	http://www.forbes.com/	ADJ
iiclr-17866	576	17	2009/06/04	2009/06/04	NUM
iiclr-17866	576	18	/	/	SYM
iiclr-17866	576	19	value	value	NOUN
iiclr-17866	576	20	-	-	PUNCT
iiclr-17866	576	21	added	add	VERB
iiclr-17866	576	22	-	-	PUNCT
iiclr-17866	576	23	tax	tax	NOUN
iiclr-17866	576	24	-	-	PUNCT
iiclr-17866	576	25	opinions	opinion	NOUN
iiclr-17866	576	26	-	-	PUNCT
iiclr-17866	576	27	columnists	columnist	NOUN
iiclr-17866	576	28	-	-	PUNCT
iiclr-17866	576	29	bartlett.html	bartlett.html	NOUN
iiclr-17866	576	30	.	.	PUNCT
iiclr-17866	577	1	238	238	NUM
iiclr-17866	577	2	.	.	PUNCT
iiclr-17866	578	1	i	i	PRON
iiclr-17866	578	2	d.	d.	PROPN
iiclr-17866	578	3	239	239	NUM
iiclr-17866	578	4	.	.	PUNCT
iiclr-17866	579	1	i	i	PRON
iiclr-17866	579	2	d.	d.	PROPN
iiclr-17866	579	3	2012	2012	NUM
iiclr-17866	579	4	]	]	PUNCT
iiclr-17866	579	5	ind	ind	NOUN
iiclr-17866	579	6	.	.	PUNCT
iiclr-17866	579	7	int'l	int'l	PROPN
iiclr-17866	579	8	&	&	CCONJ
iiclr-17866	579	9	comp	comp	PROPN
iiclr-17866	579	10	.	.	PUNCT
iiclr-17866	580	1	l.	l.	PROPN
iiclr-17866	580	2	rev	rev	PROPN
iiclr-17866	580	3	.	.	PROPN
iiclr-17866	581	1	past	past	PROPN
iiclr-17866	581	2	decade	decade	NOUN
iiclr-17866	581	3	.	.	PUNCT
iiclr-17866	582	1	240	240	NUM
iiclr-17866	582	2	the	the	DET
iiclr-17866	582	3	most	most	ADV
iiclr-17866	582	4	prominent	prominent	ADJ
iiclr-17866	582	5	was	be	AUX
iiclr-17866	582	6	the	the	DET
iiclr-17866	582	7	tax	tax	NOUN
iiclr-17866	582	8	simplification	simplification	NOUN
iiclr-17866	582	9	act,24	act,24	PROPN
iiclr-17866	582	10	1	1	NUM
iiclr-17866	582	11	which	which	PRON
iiclr-17866	582	12	senator	senator	PROPN
iiclr-17866	582	13	richard	richard	PROPN
iiclr-17866	582	14	shelby	shelby	PROPN
iiclr-17866	582	15	referred	refer	VERB
iiclr-17866	582	16	to	to	ADP
iiclr-17866	582	17	the	the	DET
iiclr-17866	582	18	senate	senate	PROPN
iiclr-17866	582	19	finance	finance	PROPN
iiclr-17866	582	20	committee	committee	NOUN
iiclr-17866	582	21	in	in	ADP
iiclr-17866	582	22	2005.242	2005.242	PROPN
iiclr-17866	582	23	senator	senator	PROPN
iiclr-17866	582	24	shelby	shelby	PROPN
iiclr-17866	582	25	's	's	PART
iiclr-17866	582	26	bill	bill	NOUN
iiclr-17866	582	27	was	be	AUX
iiclr-17866	582	28	influenced	influence	VERB
iiclr-17866	582	29	by	by	ADP
iiclr-17866	582	30	the	the	DET
iiclr-17866	582	31	1981	1981	NUM
iiclr-17866	582	32	vat	vat	NOUN
iiclr-17866	582	33	proposal	proposal	NOUN
iiclr-17866	582	34	by	by	ADP
iiclr-17866	582	35	scholars	scholar	NOUN
iiclr-17866	582	36	robert	robert	PROPN
iiclr-17866	582	37	hall	hall	PROPN
iiclr-17866	582	38	and	and	CCONJ
iiclr-17866	582	39	alan	alan	PROPN
iiclr-17866	582	40	rabushka243	rabushka243	PROPN
iiclr-17866	582	41	and	and	CCONJ
iiclr-17866	582	42	was	be	AUX
iiclr-17866	582	43	essentially	essentially	ADV
iiclr-17866	582	44	a	a	DET
iiclr-17866	582	45	modified	modify	VERB
iiclr-17866	582	46	vat	vat	NOUN
iiclr-17866	582	47	,	,	PUNCT
iiclr-17866	582	48	with	with	SCONJ
iiclr-17866	582	49	wages	wage	NOUN
iiclr-17866	582	50	and	and	CCONJ
iiclr-17866	582	51	pensions	pension	NOUN
iiclr-17866	582	52	subtracted	subtract	VERB
iiclr-17866	582	53	from	from	ADP
iiclr-17866	582	54	the	the	DET
iiclr-17866	582	55	vat	vat	NOUN
iiclr-17866	582	56	base	base	NOUN
iiclr-17866	582	57	and	and	CCONJ
iiclr-17866	582	58	taxed	tax	VERB
iiclr-17866	582	59	at	at	ADP
iiclr-17866	582	60	the	the	DET
iiclr-17866	582	61	individual	individual	ADJ
iiclr-17866	582	62	level	level	NOUN
iiclr-17866	582	63	.	.	PUNCT
iiclr-17866	583	1	under	under	ADP
iiclr-17866	583	2	this	this	DET
iiclr-17866	583	3	proposal	proposal	NOUN
iiclr-17866	583	4	,	,	PUNCT
iiclr-17866	583	5	some	some	DET
iiclr-17866	583	6	wage	wage	NOUN
iiclr-17866	583	7	income	income	NOUN
iiclr-17866	583	8	would	would	AUX
iiclr-17866	583	9	not	not	PART
iiclr-17866	583	10	be	be	AUX
iiclr-17866	583	11	included	include	VERB
iiclr-17866	583	12	in	in	ADP
iiclr-17866	583	13	the	the	DET
iiclr-17866	583	14	tax	tax	NOUN
iiclr-17866	583	15	base	base	NOUN
iiclr-17866	583	16	because	because	SCONJ
iiclr-17866	583	17	of	of	ADP
iiclr-17866	583	18	deductions	deduction	NOUN
iiclr-17866	583	19	,	,	PUNCT
iiclr-17866	583	20	while	while	SCONJ
iiclr-17866	583	21	under	under	ADP
iiclr-17866	583	22	a	a	DET
iiclr-17866	583	23	vat	vat	NOUN
iiclr-17866	583	24	all	all	DET
iiclr-17866	583	25	wage	wage	NOUN
iiclr-17866	583	26	income	income	NOUN
iiclr-17866	583	27	would	would	AUX
iiclr-17866	583	28	be	be	AUX
iiclr-17866	583	29	included	include	VERB
iiclr-17866	583	30	in	in	ADP
iiclr-17866	583	31	the	the	DET
iiclr-17866	583	32	tax	tax	NOUN
iiclr-17866	583	33	base.2	base.2	NOUN
iiclr-17866	583	34	"	"	PUNCT
iiclr-17866	583	35	initially	initially	ADV
iiclr-17866	583	36	the	the	DET
iiclr-17866	583	37	individual	individual	ADJ
iiclr-17866	583	38	wage	wage	NOUN
iiclr-17866	583	39	tax	tax	NOUN
iiclr-17866	583	40	would	would	AUX
iiclr-17866	583	41	be	be	AUX
iiclr-17866	583	42	levied	levy	VERB
iiclr-17866	583	43	at	at	ADP
iiclr-17866	583	44	a	a	DET
iiclr-17866	583	45	19	19	NUM
iiclr-17866	583	46	[	[	SYM
iiclr-17866	583	47	percent	percent	NOUN
iiclr-17866	583	48	]	]	X
iiclr-17866	583	49	rate	rate	NOUN
iiclr-17866	583	50	,	,	PUNCT
iiclr-17866	583	51	but	but	CCONJ
iiclr-17866	583	52	when	when	SCONJ
iiclr-17866	583	53	the	the	DET
iiclr-17866	583	54	tax	tax	NOUN
iiclr-17866	583	55	was	be	AUX
iiclr-17866	583	56	fully	fully	ADV
iiclr-17866	583	57	phased	phase	VERB
iiclr-17866	583	58	in	in	ADP
iiclr-17866	583	59	,	,	PUNCT
iiclr-17866	583	60	this	this	DET
iiclr-17866	583	61	rate	rate	NOUN
iiclr-17866	583	62	would	would	AUX
iiclr-17866	583	63	decline	decline	VERB
iiclr-17866	583	64	to	to	ADP
iiclr-17866	583	65	17	17	NUM
iiclr-17866	583	66	[	[	PUNCT
iiclr-17866	583	67	percent	percent	NOUN
iiclr-17866	583	68	]	]	X
iiclr-17866	583	69	.	.	PUNCT
iiclr-17866	584	1	the	the	DET
iiclr-17866	584	2	individual	individual	ADJ
iiclr-17866	584	3	wage	wage	NOUN
iiclr-17866	584	4	tax	tax	NOUN
iiclr-17866	584	5	would	would	AUX
iiclr-17866	584	6	be	be	AUX
iiclr-17866	584	7	levied	levy	VERB
iiclr-17866	584	8	on	on	ADP
iiclr-17866	584	9	all	all	DET
iiclr-17866	584	10	wages	wage	NOUN
iiclr-17866	584	11	,	,	PUNCT
iiclr-17866	584	12	salaries	salary	NOUN
iiclr-17866	584	13	,	,	PUNCT
iiclr-17866	584	14	pensions	pension	NOUN
iiclr-17866	584	15	,	,	PUNCT
iiclr-17866	584	16	and	and	CCONJ
iiclr-17866	584	17	unemployment	unemployment	NOUN
iiclr-17866	584	18	compensation	compensation	NOUN
iiclr-17866	584	19	.	.	PUNCT
iiclr-17866	585	1	in	in	ADP
iiclr-17866	585	2	addition	addition	NOUN
iiclr-17866	585	3	,	,	PUNCT
iiclr-17866	585	4	government	government	NOUN
iiclr-17866	585	5	employees	employee	NOUN
iiclr-17866	585	6	and	and	CCONJ
iiclr-17866	585	7	employees	employee	NOUN
iiclr-17866	585	8	of	of	ADP
iiclr-17866	585	9	nonprofit	nonprofit	ADJ
iiclr-17866	585	10	organizations	organization	NOUN
iiclr-17866	585	11	would	would	AUX
iiclr-17866	585	12	have	have	VERB
iiclr-17866	585	13	to	to	PART
iiclr-17866	585	14	add	add	VERB
iiclr-17866	585	15	to	to	ADP
iiclr-17866	585	16	their	their	PRON
iiclr-17866	585	17	wage	wage	NOUN
iiclr-17866	585	18	tax	tax	NOUN
iiclr-17866	585	19	base	base	NOUN
iiclr-17866	585	20	the	the	DET
iiclr-17866	585	21	imputed	impute	VERB
iiclr-17866	585	22	value	value	NOUN
iiclr-17866	585	23	of	of	ADP
iiclr-17866	585	24	their	their	PRON
iiclr-17866	585	25	fringe	fringe	NOUN
iiclr-17866	585	26	benefits.245	benefits.245	PROPN
iiclr-17866	585	27	representative	representative	NOUN
iiclr-17866	585	28	phil	phil	PROPN
iiclr-17866	585	29	english	english	PROPN
iiclr-17866	585	30	made	make	VERB
iiclr-17866	585	31	a	a	DET
iiclr-17866	585	32	similar	similar	ADJ
iiclr-17866	585	33	proposal	proposal	NOUN
iiclr-17866	585	34	in	in	ADP
iiclr-17866	585	35	2006,246	2006,246	NUM
iiclr-17866	585	36	under	under	ADP
iiclr-17866	585	37	which	which	PRON
iiclr-17866	585	38	a	a	DET
iiclr-17866	585	39	cash	cash	NOUN
iiclr-17866	585	40	-	-	PUNCT
iiclr-17866	585	41	flow	flow	NOUN
iiclr-17866	585	42	business	business	NOUN
iiclr-17866	585	43	tax	tax	NOUN
iiclr-17866	585	44	,	,	PUNCT
iiclr-17866	585	45	a	a	DET
iiclr-17866	585	46	vat	vat	NOUN
iiclr-17866	585	47	variation	variation	NOUN
iiclr-17866	585	48	,	,	PUNCT
iiclr-17866	585	49	could	could	AUX
iiclr-17866	585	50	replace	replace	VERB
iiclr-17866	585	51	the	the	DET
iiclr-17866	585	52	corporate	corporate	ADJ
iiclr-17866	585	53	income	income	NOUN
iiclr-17866	585	54	tax	tax	NOUN
iiclr-17866	585	55	,	,	PUNCT
iiclr-17866	585	56	and	and	CCONJ
iiclr-17866	585	57	the	the	DET
iiclr-17866	585	58	individual	individual	ADJ
iiclr-17866	585	59	income	income	NOUN
iiclr-17866	585	60	tax	tax	NOUN
iiclr-17866	585	61	would	would	AUX
iiclr-17866	585	62	be	be	AUX
iiclr-17866	585	63	repealed	repeal	VERB
iiclr-17866	585	64	in	in	ADP
iiclr-17866	585	65	favor	favor	NOUN
iiclr-17866	585	66	of	of	ADP
iiclr-17866	585	67	a	a	DET
iiclr-17866	585	68	consumption	consumption	NOUN
iiclr-17866	585	69	tax.2	tax.2	NOUN
iiclr-17866	585	70	4	4	NUM
iiclr-17866	585	71	7	7	NUM
iiclr-17866	585	72	these	these	DET
iiclr-17866	585	73	plans	plan	NOUN
iiclr-17866	585	74	did	do	AUX
iiclr-17866	585	75	not	not	PART
iiclr-17866	585	76	gain	gain	VERB
iiclr-17866	585	77	much	much	ADJ
iiclr-17866	585	78	traction	traction	NOUN
iiclr-17866	585	79	in	in	ADP
iiclr-17866	585	80	congress	congress	PROPN
iiclr-17866	585	81	and	and	CCONJ
iiclr-17866	585	82	ultimately	ultimately	ADV
iiclr-17866	585	83	failed.248	failed.248	ADJ
iiclr-17866	585	84	tax	tax	NOUN
iiclr-17866	585	85	reform	reform	NOUN
iiclr-17866	585	86	was	be	AUX
iiclr-17866	585	87	subsequently	subsequently	ADV
iiclr-17866	585	88	neglected	neglect	VERB
iiclr-17866	585	89	from	from	ADP
iiclr-17866	585	90	2007	2007	NUM
iiclr-17866	585	91	to	to	ADP
iiclr-17866	585	92	2010	2010	NUM
iiclr-17866	585	93	,	,	PUNCT
iiclr-17866	585	94	as	as	SCONJ
iiclr-17866	585	95	the	the	DET
iiclr-17866	585	96	united	united	PROPN
iiclr-17866	585	97	states	states	PROPN
iiclr-17866	585	98	government	government	NOUN
iiclr-17866	585	99	focused	focus	VERB
iiclr-17866	585	100	on	on	ADP
iiclr-17866	585	101	saving	save	VERB
iiclr-17866	585	102	the	the	DET
iiclr-17866	585	103	u.s	u.s	PROPN
iiclr-17866	585	104	.	.	PROPN
iiclr-17866	585	105	economy	economy	NOUN
iiclr-17866	585	106	and	and	CCONJ
iiclr-17866	585	107	reforming	reform	VERB
iiclr-17866	585	108	249the	249the	NUM
iiclr-17866	585	109	country	country	NOUN
iiclr-17866	585	110	's	's	PART
iiclr-17866	585	111	healthcare	healthcare	NOUN
iiclr-17866	585	112	system	system	NOUN
iiclr-17866	585	113	.	.	PUNCT
iiclr-17866	586	1	the	the	DET
iiclr-17866	586	2	112th	112th	PROPN
iiclr-17866	586	3	congress	congress	PROPN
iiclr-17866	586	4	,	,	PUNCT
iiclr-17866	586	5	led	lead	VERB
iiclr-17866	586	6	by	by	ADP
iiclr-17866	586	7	a	a	DET
iiclr-17866	586	8	newly	newly	ADV
iiclr-17866	586	9	elected	elect	VERB
iiclr-17866	586	10	republican	republican	ADJ
iiclr-17866	586	11	majority	majority	NOUN
iiclr-17866	586	12	in	in	ADP
iiclr-17866	586	13	the	the	DET
iiclr-17866	586	14	house	house	NOUN
iiclr-17866	586	15	of	of	ADP
iiclr-17866	586	16	representatives	representative	NOUN
iiclr-17866	586	17	,	,	PUNCT
iiclr-17866	586	18	considered	consider	VERB
iiclr-17866	586	19	one	one	NUM
iiclr-17866	586	20	new	new	ADJ
iiclr-17866	586	21	tax	tax	NOUN
iiclr-17866	586	22	proposal25	proposal25	NOUN
iiclr-17866	586	23	submitted	submit	VERB
iiclr-17866	586	24	by	by	ADP
iiclr-17866	586	25	representative	representative	ADJ
iiclr-17866	586	26	paul	paul	PROPN
iiclr-17866	586	27	ryan	ryan	PROPN
iiclr-17866	586	28	.	.	PUNCT
iiclr-17866	587	1	25	25	NUM
iiclr-17866	587	2	'	'	PART
iiclr-17866	587	3	representative	representative	ADJ
iiclr-17866	587	4	ryan	ryan	PROPN
iiclr-17866	587	5	's	's	PART
iiclr-17866	587	6	plan	plan	NOUN
iiclr-17866	587	7	replaces	replace	VERB
iiclr-17866	587	8	the	the	DET
iiclr-17866	587	9	corporate	corporate	ADJ
iiclr-17866	587	10	240	240	NUM
iiclr-17866	587	11	.	.	PUNCT
iiclr-17866	588	1	see	see	VERB
iiclr-17866	588	2	generally	generally	ADV
iiclr-17866	588	3	flat	flat	ADJ
iiclr-17866	588	4	tax	tax	NOUN
iiclr-17866	588	5	proposals	proposal	NOUN
iiclr-17866	588	6	,	,	PUNCT
iiclr-17866	588	7	supra	supra	PROPN
iiclr-17866	588	8	note	note	NOUN
iiclr-17866	588	9	153	153	NUM
iiclr-17866	588	10	.	.	PUNCT
iiclr-17866	589	1	241	241	NUM
iiclr-17866	589	2	.	.	PUNCT
iiclr-17866	589	3	tax	tax	NOUN
iiclr-17866	589	4	simplification	simplification	NOUN
iiclr-17866	589	5	act	act	NOUN
iiclr-17866	589	6	of	of	ADP
iiclr-17866	589	7	2005	2005	NUM
iiclr-17866	589	8	,	,	PUNCT
iiclr-17866	589	9	s.	s.	PROPN
iiclr-17866	589	10	1099	1099	NUM
iiclr-17866	589	11	,	,	PUNCT
iiclr-17866	589	12	109th	109th	ADJ
iiclr-17866	589	13	cong	cong	NOUN
iiclr-17866	589	14	.	.	PUNCT
iiclr-17866	590	1	(	(	PUNCT
iiclr-17866	590	2	2005	2005	NUM
iiclr-17866	590	3	)	)	PUNCT
iiclr-17866	590	4	.	.	PUNCT
iiclr-17866	591	1	242	242	NUM
iiclr-17866	591	2	.	.	X
iiclr-17866	591	3	flat	flat	ADJ
iiclr-17866	591	4	tax	tax	NOUN
iiclr-17866	591	5	proposals	proposal	NOUN
iiclr-17866	591	6	,	,	PUNCT
iiclr-17866	591	7	supra	supra	PROPN
iiclr-17866	591	8	note	note	NOUN
iiclr-17866	591	9	153	153	NUM
iiclr-17866	591	10	,	,	PUNCT
iiclr-17866	591	11	at	at	ADP
iiclr-17866	591	12	5	5	NUM
iiclr-17866	591	13	-	-	SYM
iiclr-17866	591	14	6	6	NUM
iiclr-17866	591	15	.	.	NUM
iiclr-17866	591	16	243	243	NUM
iiclr-17866	591	17	.	.	PUNCT
iiclr-17866	592	1	i	i	PRON
iiclr-17866	592	2	d.	d.	PROPN
iiclr-17866	592	3	;	;	PUNCT
iiclr-17866	592	4	see	see	VERB
iiclr-17866	592	5	generally	generally	ADV
iiclr-17866	592	6	william	william	PROPN
iiclr-17866	592	7	gale	gale	PROPN
iiclr-17866	592	8	,	,	PUNCT
iiclr-17866	592	9	flat	flat	ADJ
iiclr-17866	592	10	tax	tax	NOUN
iiclr-17866	592	11	,	,	PUNCT
iiclr-17866	592	12	in	in	ADP
iiclr-17866	592	13	the	the	DET
iiclr-17866	592	14	encyclopedia	encyclopedia	NOUN
iiclr-17866	592	15	of	of	ADP
iiclr-17866	592	16	taxation	taxation	NOUN
iiclr-17866	592	17	&	&	CCONJ
iiclr-17866	592	18	tax	tax	NOUN
iiclr-17866	592	19	policy	policy	NOUN
iiclr-17866	592	20	155	155	NUM
iiclr-17866	592	21	(	(	PUNCT
iiclr-17866	592	22	joseph	joseph	PROPN
iiclr-17866	592	23	j.	j.	PROPN
iiclr-17866	592	24	cordes	cordes	PROPN
iiclr-17866	592	25	et	et	PROPN
iiclr-17866	592	26	al	al	PROPN
iiclr-17866	592	27	.	.	PUNCT
iiclr-17866	593	1	eds	eds	PROPN
iiclr-17866	593	2	.	.	PROPN
iiclr-17866	593	3	,	,	PUNCT
iiclr-17866	593	4	1st	1st	ADJ
iiclr-17866	593	5	ed	ed	NOUN
iiclr-17866	593	6	.	.	PROPN
iiclr-17866	593	7	1999	1999	NUM
iiclr-17866	593	8	)	)	PUNCT
iiclr-17866	593	9	,	,	PUNCT
iiclr-17866	593	10	available	available	ADJ
iiclr-17866	593	11	at	at	ADP
iiclr-17866	593	12	www.urban.org/	www.urban.org/	X
iiclr-17866	593	13	uploadedpdf/1000530.pdf	uploadedpdf/1000530.pdf	PROPN
iiclr-17866	593	14	.	.	PUNCT
iiclr-17866	593	15	244	244	NUM
iiclr-17866	593	16	.	.	PUNCT
iiclr-17866	594	1	flat	flat	ADJ
iiclr-17866	594	2	tax	tax	NOUN
iiclr-17866	594	3	proposals	proposal	NOUN
iiclr-17866	594	4	,	,	PUNCT
iiclr-17866	594	5	supra	supra	PROPN
iiclr-17866	594	6	note	note	NOUN
iiclr-17866	594	7	153	153	NUM
iiclr-17866	594	8	,	,	PUNCT
iiclr-17866	594	9	at	at	ADP
iiclr-17866	594	10	6	6	NUM
iiclr-17866	594	11	.	.	NUM
iiclr-17866	594	12	245	245	NUM
iiclr-17866	594	13	.	.	PUNCT
iiclr-17866	595	1	i	i	PRON
iiclr-17866	595	2	d.	d.	PROPN
iiclr-17866	595	3	246	246	NUM
iiclr-17866	595	4	.	.	PUNCT
iiclr-17866	596	1	the	the	DET
iiclr-17866	596	2	simplified	simplified	ADJ
iiclr-17866	596	3	usa	usa	PROPN
iiclr-17866	596	4	tax	tax	PROPN
iiclr-17866	596	5	act	act	NOUN
iiclr-17866	596	6	of	of	ADP
iiclr-17866	596	7	2006	2006	NUM
iiclr-17866	596	8	,	,	PUNCT
iiclr-17866	596	9	h.r	h.r	PROPN
iiclr-17866	596	10	.	.	PROPN
iiclr-17866	596	11	4707	4707	NUM
iiclr-17866	596	12	,	,	PUNCT
iiclr-17866	596	13	109th	109th	ADJ
iiclr-17866	596	14	cong	cong	NOUN
iiclr-17866	596	15	.	.	PUNCT
iiclr-17866	597	1	(	(	PUNCT
iiclr-17866	597	2	2006	2006	NUM
iiclr-17866	597	3	)	)	PUNCT
iiclr-17866	597	4	.	.	PUNCT
iiclr-17866	598	1	247	247	NUM
iiclr-17866	598	2	.	.	PUNCT
iiclr-17866	598	3	flat	flat	ADJ
iiclr-17866	598	4	tax	tax	NOUN
iiclr-17866	598	5	proposals	proposal	NOUN
iiclr-17866	598	6	,	,	PUNCT
iiclr-17866	598	7	supra	supra	PROPN
iiclr-17866	598	8	note	note	NOUN
iiclr-17866	598	9	153	153	NUM
iiclr-17866	598	10	,	,	PUNCT
iiclr-17866	598	11	at	at	ADP
iiclr-17866	598	12	7	7	NUM
iiclr-17866	598	13	.	.	SYM
iiclr-17866	598	14	248	248	NUM
iiclr-17866	598	15	.	.	PUNCT
iiclr-17866	599	1	i	i	PRON
iiclr-17866	599	2	d.	d.	PROPN
iiclr-17866	599	3	249	249	NUM
iiclr-17866	599	4	.	.	PUNCT
iiclr-17866	600	1	i	i	PRON
iiclr-17866	600	2	d.	d.	PROPN
iiclr-17866	600	3	250	250	NUM
iiclr-17866	600	4	.	.	PUNCT
iiclr-17866	601	1	roadmap	roadmap	PROPN
iiclr-17866	601	2	for	for	ADP
iiclr-17866	601	3	america	america	PROPN
iiclr-17866	601	4	's	's	PART
iiclr-17866	601	5	future	future	ADJ
iiclr-17866	601	6	act	act	NOUN
iiclr-17866	601	7	of	of	ADP
iiclr-17866	601	8	2010	2010	NUM
iiclr-17866	601	9	,	,	PUNCT
iiclr-17866	601	10	h.r	h.r	PROPN
iiclr-17866	601	11	.	.	PROPN
iiclr-17866	601	12	4529	4529	NUM
iiclr-17866	601	13	,	,	PUNCT
iiclr-17866	601	14	11	11	NUM
iiclr-17866	601	15	1th	1th	ADJ
iiclr-17866	601	16	cong	cong	NOUN
iiclr-17866	601	17	.	.	PUNCT
iiclr-17866	602	1	(	(	PUNCT
iiclr-17866	602	2	2010	2010	NUM
iiclr-17866	602	3	)	)	PUNCT
iiclr-17866	602	4	.	.	PUNCT
iiclr-17866	603	1	251	251	NUM
iiclr-17866	603	2	.	.	PUNCT
iiclr-17866	604	1	james	james	PROPN
iiclr-17866	604	2	m.	m.	PROPN
iiclr-17866	604	3	bickley	bickley	PROPN
iiclr-17866	604	4	,	,	PUNCT
iiclr-17866	604	5	tax	tax	NOUN
iiclr-17866	604	6	reform	reform	NOUN
iiclr-17866	604	7	:	:	PUNCT
iiclr-17866	604	8	an	an	DET
iiclr-17866	604	9	overview	overview	NOUN
iiclr-17866	604	10	of	of	ADP
iiclr-17866	604	11	proposals	proposal	NOUN
iiclr-17866	604	12	in	in	ADP
iiclr-17866	604	13	the	the	DET
iiclr-17866	604	14	112th	112th	ADJ
iiclr-17866	604	15	congress	congress	PROPN
iiclr-17866	604	16	6(2011	6(2011	NUM
iiclr-17866	604	17	)	)	PUNCT
iiclr-17866	604	18	.	.	PUNCT
iiclr-17866	605	1	368	368	NUM
iiclr-17866	606	1	[	[	X
iiclr-17866	606	2	vol	vol	NOUN
iiclr-17866	606	3	.	.	PUNCT
iiclr-17866	607	1	22:2	22:2	NUM
iiclr-17866	607	2	revisiting	revisit	VERB
iiclr-17866	607	3	the	the	DET
iiclr-17866	607	4	value	value	NOUN
iiclr-17866	607	5	added	add	VERB
iiclr-17866	607	6	tax	tax	NOUN
iiclr-17866	607	7	tax	tax	NOUN
iiclr-17866	607	8	with	with	ADP
iiclr-17866	607	9	a	a	DET
iiclr-17866	607	10	subtraction	subtraction	NOUN
iiclr-17866	607	11	-	-	PUNCT
iiclr-17866	607	12	method	method	NOUN
iiclr-17866	607	13	vat	vat	NOUN
iiclr-17866	607	14	referred	refer	VERB
iiclr-17866	607	15	to	to	ADP
iiclr-17866	607	16	as	as	ADP
iiclr-17866	607	17	a	a	DET
iiclr-17866	607	18	"	"	PUNCT
iiclr-17866	607	19	business	business	NOUN
iiclr-17866	607	20	consumption	consumption	NOUN
iiclr-17866	607	21	tax	tax	NOUN
iiclr-17866	607	22	"	"	PUNCT
iiclr-17866	607	23	(	(	PUNCT
iiclr-17866	607	24	bct).252	bct).252	VERB
iiclr-17866	607	25	the	the	DET
iiclr-17866	607	26	bct	bct	NOUN
iiclr-17866	607	27	would	would	AUX
iiclr-17866	607	28	be	be	AUX
iiclr-17866	607	29	8.5	8.5	NUM
iiclr-17866	607	30	percent	percent	NOUN
iiclr-17866	607	31	and	and	CCONJ
iiclr-17866	607	32	would	would	AUX
iiclr-17866	607	33	have	have	VERB
iiclr-17866	607	34	a	a	DET
iiclr-17866	607	35	broad	broad	ADJ
iiclr-17866	607	36	base	base	NOUN
iiclr-17866	607	37	,	,	PUNCT
iiclr-17866	607	38	which	which	PRON
iiclr-17866	607	39	is	be	AUX
iiclr-17866	607	40	much	much	ADV
iiclr-17866	607	41	lower	low	ADJ
iiclr-17866	607	42	than	than	ADP
iiclr-17866	607	43	the	the	DET
iiclr-17866	607	44	current	current	ADJ
iiclr-17866	607	45	35	35	NUM
iiclr-17866	607	46	percent	percent	NOUN
iiclr-17866	607	47	corporate	corporate	ADJ
iiclr-17866	607	48	rate.253	rate.253	NOUN
iiclr-17866	607	49	under	under	ADP
iiclr-17866	607	50	the	the	DET
iiclr-17866	607	51	ryan	ryan	PROPN
iiclr-17866	607	52	plan	plan	NOUN
iiclr-17866	607	53	,	,	PUNCT
iiclr-17866	607	54	individual	individual	ADJ
iiclr-17866	607	55	taxes	taxis	NOUN
iiclr-17866	607	56	would	would	AUX
iiclr-17866	607	57	still	still	ADV
iiclr-17866	607	58	be	be	AUX
iiclr-17866	607	59	levied	levy	VERB
iiclr-17866	607	60	on	on	ADP
iiclr-17866	607	61	income	income	NOUN
iiclr-17866	607	62	,	,	PUNCT
iiclr-17866	607	63	but	but	CCONJ
iiclr-17866	607	64	the	the	DET
iiclr-17866	607	65	system	system	NOUN
iiclr-17866	607	66	would	would	AUX
iiclr-17866	607	67	be	be	AUX
iiclr-17866	607	68	simplified.254	simplified.254	PROPN
iiclr-17866	607	69	d.	d.	PROPN
iiclr-17866	607	70	united	united	PROPN
iiclr-17866	607	71	states	states	PROPN
iiclr-17866	607	72	vat	vat	NOUN
iiclr-17866	607	73	policy	policy	NOUN
iiclr-17866	607	74	1	1	NUM
iiclr-17866	607	75	.	.	PUNCT
iiclr-17866	607	76	benefits	benefit	NOUN
iiclr-17866	607	77	of	of	ADP
iiclr-17866	607	78	the	the	DET
iiclr-17866	607	79	value	value	NOUN
iiclr-17866	607	80	-	-	PUNCT
iiclr-17866	607	81	added	add	VERB
iiclr-17866	607	82	tax	tax	NOUN
iiclr-17866	607	83	while	while	SCONJ
iiclr-17866	607	84	republicans	republican	NOUN
iiclr-17866	607	85	and	and	CCONJ
iiclr-17866	607	86	democrats	democrat	NOUN
iiclr-17866	607	87	differ	differ	VERB
iiclr-17866	607	88	in	in	ADP
iiclr-17866	607	89	their	their	PRON
iiclr-17866	607	90	opinions	opinion	NOUN
iiclr-17866	607	91	of	of	ADP
iiclr-17866	607	92	what	what	PRON
iiclr-17866	607	93	constitutes	constitute	VERB
iiclr-17866	607	94	an	an	DET
iiclr-17866	607	95	ideal	ideal	ADJ
iiclr-17866	607	96	tax	tax	NOUN
iiclr-17866	607	97	system	system	NOUN
iiclr-17866	607	98	,	,	PUNCT
iiclr-17866	607	99	members	member	NOUN
iiclr-17866	607	100	in	in	ADP
iiclr-17866	607	101	both	both	DET
iiclr-17866	607	102	parties	party	NOUN
iiclr-17866	607	103	agree	agree	VERB
iiclr-17866	607	104	that	that	SCONJ
iiclr-17866	607	105	the	the	DET
iiclr-17866	607	106	current	current	ADJ
iiclr-17866	607	107	tax	tax	NOUN
iiclr-17866	607	108	system	system	NOUN
iiclr-17866	607	109	needs	need	VERB
iiclr-17866	607	110	changing	change	VERB
iiclr-17866	607	111	.	.	PUNCT
iiclr-17866	608	1	the	the	DET
iiclr-17866	608	2	irc	irc	PROPN
iiclr-17866	608	3	encompasses	encompass	VERB
iiclr-17866	608	4	several	several	ADJ
iiclr-17866	608	5	types	type	NOUN
iiclr-17866	608	6	of	of	ADP
iiclr-17866	608	7	taxes,25	taxes,25	NOUN
iiclr-17866	608	8	5	5	NUM
iiclr-17866	608	9	but	but	CCONJ
iiclr-17866	608	10	this	this	DET
iiclr-17866	608	11	note	note	NOUN
iiclr-17866	608	12	focuses	focus	VERB
iiclr-17866	608	13	on	on	ADP
iiclr-17866	608	14	changes	change	NOUN
iiclr-17866	608	15	the	the	DET
iiclr-17866	608	16	united	united	PROPN
iiclr-17866	608	17	states	states	PROPN
iiclr-17866	608	18	corporate	corporate	ADJ
iiclr-17866	608	19	tax	tax	NOUN
iiclr-17866	608	20	.	.	PUNCT
iiclr-17866	609	1	as	as	SCONJ
iiclr-17866	609	2	both	both	DET
iiclr-17866	609	3	parties	party	NOUN
iiclr-17866	609	4	determine	determine	VERB
iiclr-17866	609	5	what	what	PRON
iiclr-17866	609	6	corporate	corporate	ADJ
iiclr-17866	609	7	tax	tax	NOUN
iiclr-17866	609	8	system	system	NOUN
iiclr-17866	609	9	best	well	ADV
iiclr-17866	609	10	fits	fit	VERB
iiclr-17866	609	11	the	the	DET
iiclr-17866	609	12	u.s	u.s	PROPN
iiclr-17866	609	13	.	.	PROPN
iiclr-17866	609	14	economy,256	economy,256	PROPN
iiclr-17866	609	15	they	they	PRON
iiclr-17866	609	16	should	should	AUX
iiclr-17866	609	17	look	look	VERB
iiclr-17866	609	18	to	to	ADP
iiclr-17866	609	19	the	the	DET
iiclr-17866	609	20	vat	vat	NOUN
iiclr-17866	609	21	as	as	ADP
iiclr-17866	609	22	a	a	DET
iiclr-17866	609	23	solution	solution	NOUN
iiclr-17866	609	24	to	to	ADP
iiclr-17866	609	25	the	the	DET
iiclr-17866	609	26	murky	murky	ADJ
iiclr-17866	609	27	corporate	corporate	ADJ
iiclr-17866	609	28	tax	tax	NOUN
iiclr-17866	609	29	code	code	NOUN
iiclr-17866	609	30	.	.	PUNCT
iiclr-17866	610	1	implementing	implement	VERB
iiclr-17866	610	2	a	a	DET
iiclr-17866	610	3	vat	vat	NOUN
iiclr-17866	610	4	will	will	AUX
iiclr-17866	610	5	improve	improve	VERB
iiclr-17866	610	6	the	the	DET
iiclr-17866	610	7	united	united	PROPN
iiclr-17866	610	8	states	states	PROPN
iiclr-17866	610	9	'	'	PART
iiclr-17866	610	10	competitive	competitive	ADJ
iiclr-17866	610	11	position	position	NOUN
iiclr-17866	610	12	in	in	ADP
iiclr-17866	610	13	the	the	DET
iiclr-17866	610	14	international	international	ADJ
iiclr-17866	610	15	marketplace.257	marketplace.257	NOUN
iiclr-17866	610	16	according	accord	VERB
iiclr-17866	610	17	to	to	ADP
iiclr-17866	610	18	procter	procter	PROPN
iiclr-17866	610	19	&	&	CCONJ
iiclr-17866	610	20	gamble	gamble	PROPN
iiclr-17866	610	21	ceo	ceo	PROPN
iiclr-17866	610	22	robert	robert	PROPN
iiclr-17866	610	23	mcdonald	mcdonald	PROPN
iiclr-17866	610	24	,	,	PUNCT
iiclr-17866	610	25	"	"	PUNCT
iiclr-17866	610	26	[	[	X
iiclr-17866	610	27	i]f	i]f	X
iiclr-17866	610	28	[	[	PUNCT
iiclr-17866	610	29	u.s	u.s	PROPN
iiclr-17866	610	30	.	.	PROPN
iiclr-17866	610	31	companies	company	NOUN
iiclr-17866	610	32	]	]	PUNCT
iiclr-17866	610	33	are	be	AUX
iiclr-17866	610	34	handicapped	handicap	VERB
iiclr-17866	610	35	by	by	ADP
iiclr-17866	610	36	an	an	DET
iiclr-17866	610	37	uncompetitive	uncompetitive	ADJ
iiclr-17866	610	38	corporate	corporate	ADJ
iiclr-17866	610	39	tax	tax	NOUN
iiclr-17866	610	40	system	system	NOUN
iiclr-17866	610	41	,	,	PUNCT
iiclr-17866	610	42	[	[	X
iiclr-17866	610	43	it	it	PRON
iiclr-17866	610	44	]	]	PUNCT
iiclr-17866	610	45	will	will	AUX
iiclr-17866	610	46	slow	slow	VERB
iiclr-17866	610	47	the	the	DET
iiclr-17866	610	48	growth	growth	NOUN
iiclr-17866	610	49	of	of	ADP
iiclr-17866	610	50	the	the	DET
iiclr-17866	610	51	u.s	u.s	PROPN
iiclr-17866	610	52	.	.	PROPN
iiclr-17866	610	53	economy	economy	NOUN
iiclr-17866	610	54	to	to	ADP
iiclr-17866	610	55	the	the	DET
iiclr-17866	610	56	benefit	benefit	NOUN
iiclr-17866	610	57	of	of	ADP
iiclr-17866	610	58	our	our	PRON
iiclr-17866	610	59	competitors.2	competitors.2	NOUN
iiclr-17866	610	60	58	58	NUM
iiclr-17866	610	61	in	in	ADP
iiclr-17866	610	62	the	the	DET
iiclr-17866	610	63	short	short	ADJ
iiclr-17866	610	64	term	term	NOUN
iiclr-17866	610	65	,	,	PUNCT
iiclr-17866	610	66	assuming	assume	VERB
iiclr-17866	610	67	that	that	SCONJ
iiclr-17866	610	68	the	the	DET
iiclr-17866	610	69	vat	vat	NOUN
iiclr-17866	610	70	is	be	AUX
iiclr-17866	610	71	at	at	ADP
iiclr-17866	610	72	a	a	DET
iiclr-17866	610	73	lower	low	ADJ
iiclr-17866	610	74	rate	rate	NOUN
iiclr-17866	610	75	than	than	ADP
iiclr-17866	610	76	the	the	DET
iiclr-17866	610	77	current	current	ADJ
iiclr-17866	610	78	35	35	NUM
iiclr-17866	610	79	percent	percent	NOUN
iiclr-17866	610	80	corporate	corporate	ADJ
iiclr-17866	610	81	tax	tax	NOUN
iiclr-17866	610	82	rate	rate	NOUN
iiclr-17866	610	83	,	,	PUNCT
iiclr-17866	610	84	american	american	ADJ
iiclr-17866	610	85	products	product	NOUN
iiclr-17866	610	86	would	would	AUX
iiclr-17866	610	87	become	become	VERB
iiclr-17866	610	88	cheaper	cheap	ADJ
iiclr-17866	610	89	and	and	CCONJ
iiclr-17866	610	90	,	,	PUNCT
iiclr-17866	610	91	thus	thus	ADV
iiclr-17866	610	92	,	,	PUNCT
iiclr-17866	610	93	more	more	ADV
iiclr-17866	610	94	desirable	desirable	ADJ
iiclr-17866	610	95	to	to	ADP
iiclr-17866	610	96	consumers	consumer	NOUN
iiclr-17866	610	97	around	around	ADP
iiclr-17866	610	98	the	the	DET
iiclr-17866	610	99	world.259	world.259	NOUN
iiclr-17866	610	100	additionally	additionally	ADV
iiclr-17866	610	101	,	,	PUNCT
iiclr-17866	610	102	a	a	DET
iiclr-17866	610	103	lower	low	ADJ
iiclr-17866	610	104	corporate	corporate	ADJ
iiclr-17866	610	105	tax	tax	NOUN
iiclr-17866	610	106	rate	rate	NOUN
iiclr-17866	610	107	will	will	AUX
iiclr-17866	610	108	entice	entice	VERB
iiclr-17866	610	109	businesses	business	NOUN
iiclr-17866	610	110	to	to	PART
iiclr-17866	610	111	relocate	relocate	VERB
iiclr-17866	610	112	to	to	ADP
iiclr-17866	610	113	the	the	DET
iiclr-17866	610	114	united	united	PROPN
iiclr-17866	610	115	states	states	PROPN
iiclr-17866	610	116	and	and	CCONJ
iiclr-17866	610	117	discourage	discourage	VERB
iiclr-17866	610	118	current	current	ADJ
iiclr-17866	610	119	u.s	u.s	PROPN
iiclr-17866	610	120	.	.	PROPN
iiclr-17866	610	121	companies	company	NOUN
iiclr-17866	610	122	from	from	ADP
iiclr-17866	610	123	relocating	relocate	VERB
iiclr-17866	610	124	or	or	CCONJ
iiclr-17866	610	125	from	from	ADP
iiclr-17866	610	126	using	use	VERB
iiclr-17866	610	127	exotic	exotic	ADJ
iiclr-17866	610	128	accounting	accounting	NOUN
iiclr-17866	610	129	methods	method	NOUN
iiclr-17866	610	130	to	to	PART
iiclr-17866	610	131	avoid	avoid	VERB
iiclr-17866	610	132	paying	pay	VERB
iiclr-17866	610	133	a	a	DET
iiclr-17866	610	134	relatively	relatively	ADV
iiclr-17866	610	135	higher	high	ADJ
iiclr-17866	610	136	corporate	corporate	ADJ
iiclr-17866	610	137	tax.260	tax.260	NOUN
iiclr-17866	610	138	furthermore	furthermore	ADV
iiclr-17866	610	139	,	,	PUNCT
iiclr-17866	610	140	the	the	DET
iiclr-17866	610	141	united	united	PROPN
iiclr-17866	610	142	states	states	PROPN
iiclr-17866	610	143	had	have	VERB
iiclr-17866	610	144	a	a	DET
iiclr-17866	610	145	trade	trade	NOUN
iiclr-17866	610	146	deficit	deficit	NOUN
iiclr-17866	610	147	of	of	ADP
iiclr-17866	610	148	$	$	SYM
iiclr-17866	610	149	3	3	NUM
iiclr-17866	610	150	8.3	8.3	NUM
iiclr-17866	610	151	billion	billion	NUM
iiclr-17866	610	152	in	in	ADP
iiclr-17866	610	153	november	november	PROPN
iiclr-17866	610	154	2010.261	2010.261	NUM
iiclr-17866	610	155	implementing	implement	VERB
iiclr-17866	610	156	a	a	DET
iiclr-17866	610	157	vat	vat	NOUN
iiclr-17866	610	158	would	would	AUX
iiclr-17866	610	159	likely	likely	ADV
iiclr-17866	610	160	lower	lower	VERB
iiclr-17866	610	161	the	the	DET
iiclr-17866	610	162	deficit	deficit	NOUN
iiclr-17866	610	163	and	and	CCONJ
iiclr-17866	610	164	create	create	VERB
iiclr-17866	610	165	positive	positive	ADJ
iiclr-17866	610	166	effects	effect	NOUN
iiclr-17866	610	167	on	on	ADP
iiclr-17866	610	168	international	international	ADJ
iiclr-17866	610	169	competition	competition	NOUN
iiclr-17866	610	170	.	.	PUNCT
iiclr-17866	611	1	implementing	implement	VERB
iiclr-17866	611	2	a	a	DET
iiclr-17866	611	3	vat	vat	NOUN
iiclr-17866	611	4	would	would	AUX
iiclr-17866	611	5	also	also	ADV
iiclr-17866	611	6	greatly	greatly	ADV
iiclr-17866	611	7	simplify	simplify	VERB
iiclr-17866	611	8	the	the	DET
iiclr-17866	611	9	u.s	u.s	PROPN
iiclr-17866	611	10	.	.	PROPN
iiclr-17866	611	11	corporate	corporate	ADJ
iiclr-17866	611	12	tax	tax	NOUN
iiclr-17866	611	13	system.262	system.262	PROPN
iiclr-17866	611	14	tax	tax	NOUN
iiclr-17866	611	15	systems	system	NOUN
iiclr-17866	611	16	are	be	AUX
iiclr-17866	611	17	evaluated	evaluate	VERB
iiclr-17866	611	18	by	by	ADP
iiclr-17866	611	19	their	their	PRON
iiclr-17866	611	20	efficiency	efficiency	NOUN
iiclr-17866	611	21	,	,	PUNCT
iiclr-17866	611	22	equity	equity	NOUN
iiclr-17866	611	23	,	,	PUNCT
iiclr-17866	611	24	and	and	CCONJ
iiclr-17866	611	25	252	252	NUM
iiclr-17866	611	26	.	.	PUNCT
iiclr-17866	612	1	i	i	PRON
iiclr-17866	612	2	d.	d.	PROPN
iiclr-17866	612	3	at	at	ADP
iiclr-17866	612	4	7	7	NUM
iiclr-17866	612	5	.	.	NUM
iiclr-17866	612	6	253	253	NUM
iiclr-17866	612	7	.	.	PUNCT
iiclr-17866	613	1	i	i	PRON
iiclr-17866	613	2	d.	d.	PROPN
iiclr-17866	613	3	254	254	NUM
iiclr-17866	613	4	.	.	PUNCT
iiclr-17866	614	1	i	i	PRON
iiclr-17866	614	2	d.	d.	PROPN
iiclr-17866	614	3	255	255	NUM
iiclr-17866	614	4	.	.	PUNCT
iiclr-17866	615	1	see	see	VERB
iiclr-17866	615	2	generally	generally	ADV
iiclr-17866	615	3	26	26	NUM
iiclr-17866	615	4	u.s.c	u.s.c	ADJ
iiclr-17866	615	5	.	.	PUNCT
iiclr-17866	616	1	§	§	PROPN
iiclr-17866	616	2	11	11	NUM
iiclr-17866	616	3	(	(	PUNCT
iiclr-17866	616	4	2010	2010	NUM
iiclr-17866	616	5	)	)	PUNCT
iiclr-17866	616	6	.	.	PUNCT
iiclr-17866	617	1	256	256	NUM
iiclr-17866	617	2	.	.	X
iiclr-17866	618	1	see	see	VERB
iiclr-17866	618	2	cohn	cohn	PROPN
iiclr-17866	618	3	,	,	PUNCT
iiclr-17866	618	4	supra	supra	PROPN
iiclr-17866	618	5	note	note	PROPN
iiclr-17866	618	6	t54	t54	PROPN
iiclr-17866	618	7	.	.	PROPN
iiclr-17866	618	8	257	257	NUM
iiclr-17866	618	9	.	.	PUNCT
iiclr-17866	619	1	schenk	schenk	PROPN
iiclr-17866	619	2	,	,	PUNCT
iiclr-17866	619	3	supra	supra	PROPN
iiclr-17866	619	4	note	note	PROPN
iiclr-17866	619	5	173	173	NUM
iiclr-17866	619	6	,	,	PUNCT
iiclr-17866	619	7	at	at	ADP
iiclr-17866	619	8	1285	1285	NUM
iiclr-17866	619	9	-	-	SYM
iiclr-17866	619	10	86	86	NUM
iiclr-17866	619	11	.	.	PUNCT
iiclr-17866	619	12	258	258	NUM
iiclr-17866	619	13	.	.	PUNCT
iiclr-17866	620	1	p&g	p&g	PROPN
iiclr-17866	620	2	,	,	PUNCT
iiclr-17866	620	3	big	big	PROPN
iiclr-17866	620	4	u.s	u.s	PROPN
iiclr-17866	620	5	.	.	PROPN
iiclr-17866	620	6	firms	firm	NOUN
iiclr-17866	620	7	seek	seek	VERB
iiclr-17866	620	8	lower	low	ADJ
iiclr-17866	620	9	corporate	corporate	ADJ
iiclr-17866	620	10	rate	rate	NOUN
iiclr-17866	620	11	,	,	PUNCT
iiclr-17866	620	12	fox	fox	PROPN
iiclr-17866	620	13	business	business	NOUN
iiclr-17866	620	14	(	(	PUNCT
iiclr-17866	620	15	jan	jan	PROPN
iiclr-17866	620	16	.	.	PROPN
iiclr-17866	620	17	20	20	NUM
iiclr-17866	620	18	,	,	PUNCT
iiclr-17866	620	19	2011	2011	NUM
iiclr-17866	620	20	)	)	PUNCT
iiclr-17866	620	21	,	,	PUNCT
iiclr-17866	620	22	http://www.foxbusiness.com/markets/2011/01/20/pg-big-firms-seek-lower-corporate-rate/.	http://www.foxbusiness.com/markets/2011/01/20/pg-big-firms-seek-lower-corporate-rate/.	ADV
iiclr-17866	620	23	259	259	NUM
iiclr-17866	620	24	.	.	PUNCT
iiclr-17866	621	1	see	see	VERB
iiclr-17866	621	2	schenk	schenk	PROPN
iiclr-17866	621	3	,	,	PUNCT
iiclr-17866	621	4	supra	supra	PROPN
iiclr-17866	621	5	note	note	PROPN
iiclr-17866	621	6	173	173	NUM
iiclr-17866	621	7	,	,	PUNCT
iiclr-17866	621	8	at	at	ADP
iiclr-17866	621	9	1323	1323	NUM
iiclr-17866	621	10	.	.	PUNCT
iiclr-17866	622	1	260	260	NUM
iiclr-17866	622	2	.	.	PUNCT
iiclr-17866	623	1	see	see	VERB
iiclr-17866	623	2	drucker	drucker	NOUN
iiclr-17866	623	3	,	,	PUNCT
iiclr-17866	623	4	supra	supra	PROPN
iiclr-17866	623	5	note	note	NOUN
iiclr-17866	623	6	9	9	NUM
iiclr-17866	623	7	.	.	X
iiclr-17866	623	8	261	261	NUM
iiclr-17866	623	9	.	.	PUNCT
iiclr-17866	624	1	sara	sara	PROPN
iiclr-17866	624	2	murray	murray	PROPN
iiclr-17866	624	3	,	,	PUNCT
iiclr-17866	624	4	u.s	u.s	PROPN
iiclr-17866	624	5	.	.	PROPN
iiclr-17866	624	6	trade	trade	NOUN
iiclr-17866	624	7	deficit	deficit	NOUN
iiclr-17866	624	8	narrows	narrow	VERB
iiclr-17866	624	9	,	,	PUNCT
iiclr-17866	625	1	wall	wall	PROPN
iiclr-17866	625	2	st	st	PROPN
iiclr-17866	625	3	.	.	PROPN
iiclr-17866	625	4	j.	j.	PROPN
iiclr-17866	625	5	(	(	PUNCT
iiclr-17866	625	6	jan	jan	PROPN
iiclr-17866	625	7	.	.	PROPN
iiclr-17866	625	8	14	14	NUM
iiclr-17866	625	9	,	,	PUNCT
iiclr-17866	625	10	2011	2011	NUM
iiclr-17866	625	11	)	)	PUNCT
iiclr-17866	625	12	,	,	PUNCT
iiclr-17866	625	13	http://online.wsj.com/article/sb	http://online.wsj.com/article/sb	ADP
iiclr-17866	625	14	10001424052748703583404576079600579354700.html	10001424052748703583404576079600579354700.html	PROPN
iiclr-17866	625	15	.	.	PROPN
iiclr-17866	625	16	262	262	NUM
iiclr-17866	625	17	.	.	PUNCT
iiclr-17866	626	1	j.	j.	PROPN
iiclr-17866	626	2	econ	econ	PROPN
iiclr-17866	626	3	.	.	PUNCT
iiclr-17866	627	1	comm	comm	NOUN
iiclr-17866	627	2	.	.	PUNCT
iiclr-17866	628	1	,	,	PUNCT
iiclr-17866	628	2	supra	supra	PROPN
iiclr-17866	628	3	note	note	VERB
iiclr-17866	628	4	42	42	NUM
iiclr-17866	628	5	,	,	PUNCT
iiclr-17866	628	6	at	at	ADP
iiclr-17866	628	7	5	5	NUM
iiclr-17866	628	8	.	.	NOUN
iiclr-17866	628	9	3692012	3692012	NUM
iiclr-17866	628	10	]	]	PUNCT
iiclr-17866	629	1	ind	ind	NOUN
iiclr-17866	629	2	.	.	PUNCT
iiclr-17866	630	1	int'l	int'l	PROPN
iiclr-17866	630	2	&	&	CCONJ
iiclr-17866	630	3	comp	comp	PROPN
iiclr-17866	630	4	.	.	PUNCT
iiclr-17866	631	1	l.	l.	PROPN
iiclr-17866	631	2	rev	rev	PROPN
iiclr-17866	631	3	.	.	PUNCT
iiclr-17866	632	1	simplicity,263	simplicity,263	PROPN
iiclr-17866	632	2	and	and	CCONJ
iiclr-17866	632	3	the	the	DET
iiclr-17866	632	4	current	current	ADJ
iiclr-17866	632	5	united	united	PROPN
iiclr-17866	632	6	states	states	PROPN
iiclr-17866	632	7	corporate	corporate	ADJ
iiclr-17866	632	8	tax	tax	NOUN
iiclr-17866	632	9	policy	policy	NOUN
iiclr-17866	632	10	is	be	AUX
iiclr-17866	632	11	not	not	PART
iiclr-17866	632	12	simple.264	simple.264	ADJ
iiclr-17866	632	13	under	under	ADP
iiclr-17866	632	14	a	a	DET
iiclr-17866	632	15	vat	vat	NOUN
iiclr-17866	632	16	system	system	NOUN
iiclr-17866	632	17	,	,	PUNCT
iiclr-17866	632	18	"	"	PUNCT
iiclr-17866	632	19	complex	complex	ADJ
iiclr-17866	632	20	depreciation	depreciation	NOUN
iiclr-17866	632	21	rules	rule	NOUN
iiclr-17866	632	22	,	,	PUNCT
iiclr-17866	632	23	inflation	inflation	NOUN
iiclr-17866	632	24	adjustments	adjustment	NOUN
iiclr-17866	632	25	and	and	CCONJ
iiclr-17866	632	26	the	the	DET
iiclr-17866	632	27	allocation	allocation	NOUN
iiclr-17866	632	28	of	of	ADP
iiclr-17866	632	29	undistributed	undistributed	ADJ
iiclr-17866	632	30	corporate	corporate	ADJ
iiclr-17866	632	31	income	income	NOUN
iiclr-17866	632	32	would	would	AUX
iiclr-17866	632	33	disappear	disappear	VERB
iiclr-17866	632	34	since	since	SCONJ
iiclr-17866	632	35	all	all	DET
iiclr-17866	632	36	forms	form	NOUN
iiclr-17866	632	37	of	of	ADP
iiclr-17866	632	38	saving	saving	NOUN
iiclr-17866	632	39	are	be	AUX
iiclr-17866	632	40	removed	remove	VERB
iiclr-17866	632	41	from	from	ADP
iiclr-17866	632	42	the	the	DET
iiclr-17866	632	43	tax	tax	NOUN
iiclr-17866	632	44	base	base	NOUN
iiclr-17866	632	45	under	under	ADP
iiclr-17866	632	46	a	a	DET
iiclr-17866	632	47	consumption	consumption	NOUN
iiclr-17866	632	48	-	-	PUNCT
iiclr-17866	632	49	based	base	VERB
iiclr-17866	632	50	income	income	NOUN
iiclr-17866	632	51	tax	tax	NOUN
iiclr-17866	632	52	system	system	NOUN
iiclr-17866	632	53	.	.	PUNCT
iiclr-17866	633	1	265	265	NUM
iiclr-17866	633	2	furthermore	furthermore	ADV
iiclr-17866	633	3	,	,	PUNCT
iiclr-17866	633	4	because	because	SCONJ
iiclr-17866	633	5	the	the	DET
iiclr-17866	633	6	vat	vat	NOUN
iiclr-17866	633	7	rate	rate	NOUN
iiclr-17866	633	8	would	would	AUX
iiclr-17866	633	9	be	be	AUX
iiclr-17866	633	10	lower	low	ADJ
iiclr-17866	633	11	than	than	ADP
iiclr-17866	633	12	the	the	DET
iiclr-17866	633	13	current	current	ADJ
iiclr-17866	633	14	35	35	NUM
iiclr-17866	633	15	percent	percent	NOUN
iiclr-17866	633	16	corporate	corporate	ADJ
iiclr-17866	633	17	rate	rate	NOUN
iiclr-17866	633	18	,	,	PUNCT
iiclr-17866	633	19	companies	company	NOUN
iiclr-17866	633	20	would	would	AUX
iiclr-17866	633	21	have	have	VERB
iiclr-17866	633	22	less	less	ADJ
iiclr-17866	633	23	of	of	ADP
iiclr-17866	633	24	an	an	DET
iiclr-17866	633	25	incentive	incentive	NOUN
iiclr-17866	633	26	to	to	PART
iiclr-17866	633	27	spend	spend	VERB
iiclr-17866	633	28	money	money	NOUN
iiclr-17866	633	29	hiring	hire	VERB
iiclr-17866	633	30	accountants	accountant	NOUN
iiclr-17866	633	31	and	and	CCONJ
iiclr-17866	633	32	lawyers	lawyer	NOUN
iiclr-17866	633	33	to	to	PART
iiclr-17866	633	34	comply	comply	VERB
iiclr-17866	633	35	with	with	ADP
iiclr-17866	633	36	the	the	DET
iiclr-17866	633	37	tax	tax	NOUN
iiclr-17866	633	38	code	code	NOUN
iiclr-17866	633	39	and	and	CCONJ
iiclr-17866	633	40	to	to	PART
iiclr-17866	633	41	find	find	VERB
iiclr-17866	633	42	tax	tax	NOUN
iiclr-17866	633	43	loopholes	loophole	NOUN
iiclr-17866	633	44	in	in	ADP
iiclr-17866	633	45	order	order	NOUN
iiclr-17866	633	46	to	to	PART
iiclr-17866	633	47	lower	lower	VERB
iiclr-17866	633	48	their	their	PRON
iiclr-17866	633	49	tax	tax	NOUN
iiclr-17866	633	50	liabilities.266	liabilities.266	NOUN
iiclr-17866	633	51	this	this	PRON
iiclr-17866	633	52	would	would	AUX
iiclr-17866	633	53	help	help	VERB
iiclr-17866	633	54	companies	company	NOUN
iiclr-17866	633	55	manage	manage	VERB
iiclr-17866	633	56	the	the	DET
iiclr-17866	633	57	$	$	SYM
iiclr-17866	633	58	268.9	268.9	NUM
iiclr-17866	633	59	billion	billion	NUM
iiclr-17866	633	60	in	in	ADP
iiclr-17866	633	61	compliance	compliance	NOUN
iiclr-17866	633	62	costs	cost	NOUN
iiclr-17866	633	63	projected	project	VERB
iiclr-17866	633	64	for	for	ADP
iiclr-17866	633	65	2015.267	2015.267	NUM
iiclr-17866	633	66	another	another	DET
iiclr-17866	633	67	benefit	benefit	NOUN
iiclr-17866	633	68	of	of	ADP
iiclr-17866	633	69	a	a	DET
iiclr-17866	633	70	vat	vat	NOUN
iiclr-17866	633	71	system	system	NOUN
iiclr-17866	633	72	would	would	AUX
iiclr-17866	633	73	be	be	AUX
iiclr-17866	633	74	increased	increase	VERB
iiclr-17866	633	75	revenue	revenue	NOUN
iiclr-17866	633	76	for	for	ADP
iiclr-17866	633	77	the	the	DET
iiclr-17866	633	78	united	united	PROPN
iiclr-17866	633	79	states	states	PROPN
iiclr-17866	633	80	treasury	treasury	PROPN
iiclr-17866	633	81	.	.	PUNCT
iiclr-17866	634	1	268	268	NUM
iiclr-17866	635	1	"	"	PUNCT
iiclr-17866	635	2	[	[	X
iiclr-17866	635	3	a	a	X
iiclr-17866	635	4	]	]	X
iiclr-17866	635	5	u.s	u.s	PROPN
iiclr-17866	635	6	.	.	PROPN
iiclr-17866	635	7	vat	vat	NOUN
iiclr-17866	635	8	could	could	AUX
iiclr-17866	635	9	realistically	realistically	ADV
iiclr-17866	635	10	tax	tax	VERB
iiclr-17866	635	11	about	about	ADV
iiclr-17866	635	12	a	a	DET
iiclr-17866	635	13	third	third	NOUN
iiclr-17866	635	14	of	of	ADP
iiclr-17866	635	15	the	the	DET
iiclr-17866	635	16	gross	gross	ADJ
iiclr-17866	635	17	domestic	domestic	ADJ
iiclr-17866	635	18	product	product	NOUN
iiclr-17866	635	19	(	(	PUNCT
iiclr-17866	635	20	gdp	gdp	NOUN
iiclr-17866	635	21	)	)	PUNCT
iiclr-17866	635	22	,	,	PUNCT
iiclr-17866	635	23	which	which	PRON
iiclr-17866	635	24	would	would	AUX
iiclr-17866	635	25	raise	raise	VERB
iiclr-17866	635	26	close	close	ADV
iiclr-17866	635	27	to	to	PART
iiclr-17866	635	28	$	$	SYM
iiclr-17866	635	29	50	50	NUM
iiclr-17866	635	30	billion	billion	NUM
iiclr-17866	635	31	per	per	ADP
iiclr-17866	635	32	percentage	percentage	NOUN
iiclr-17866	635	33	point	point	NOUN
iiclr-17866	635	34	.	.	PUNCT
iiclr-17866	636	1	if	if	SCONJ
iiclr-17866	636	2	[	[	X
iiclr-17866	636	3	the	the	DET
iiclr-17866	636	4	united	united	PROPN
iiclr-17866	636	5	states	states	PROPN
iiclr-17866	636	6	]	]	PUNCT
iiclr-17866	636	7	adopted	adopt	VERB
iiclr-17866	636	8	europe	europe	PROPN
iiclr-17866	636	9	's	's	PART
iiclr-17866	636	10	average	average	ADJ
iiclr-17866	636	11	vat	vat	NOUN
iiclr-17866	636	12	rate	rate	NOUN
iiclr-17866	636	13	of	of	ADP
iiclr-17866	636	14	20	20	NUM
iiclr-17866	636	15	[	[	PUNCT
iiclr-17866	636	16	percent	percent	NOUN
iiclr-17866	636	17	,	,	PUNCT
iiclr-17866	636	18	the	the	DET
iiclr-17866	636	19	treasury	treasury	NOUN
iiclr-17866	636	20	]	]	PUNCT
iiclr-17866	636	21	could	could	AUX
iiclr-17866	636	22	raise	raise	VERB
iiclr-17866	636	23	$	$	SYM
iiclr-17866	636	24	1	1	NUM
iiclr-17866	636	25	trillion	trillion	NUM
iiclr-17866	636	26	per	per	ADP
iiclr-17866	636	27	year	year	NOUN
iiclr-17866	636	28	in	in	ADP
iiclr-17866	636	29	2009	2009	NUM
iiclr-17866	636	30	dollars	dollar	NOUN
iiclr-17866	636	31	.	.	PUNCT
iiclr-17866	637	1	269	269	NUM
iiclr-17866	637	2	other	other	ADJ
iiclr-17866	637	3	studies	study	NOUN
iiclr-17866	637	4	show	show	VERB
iiclr-17866	637	5	that	that	SCONJ
iiclr-17866	637	6	implementing	implement	VERB
iiclr-17866	637	7	a	a	DET
iiclr-17866	637	8	vat	vat	NOUN
iiclr-17866	637	9	would	would	AUX
iiclr-17866	637	10	result	result	VERB
iiclr-17866	637	11	in	in	ADP
iiclr-17866	637	12	a	a	DET
iiclr-17866	637	13	net	net	ADJ
iiclr-17866	637	14	tax	tax	NOUN
iiclr-17866	637	15	revenue	revenue	NOUN
iiclr-17866	637	16	increase	increase	NOUN
iiclr-17866	637	17	of	of	ADP
iiclr-17866	637	18	$	$	SYM
iiclr-17866	637	19	258.6	258.6	NUM
iiclr-17866	637	20	billion	billion	NUM
iiclr-17866	637	21	over	over	ADP
iiclr-17866	637	22	the	the	DET
iiclr-17866	637	23	current	current	ADJ
iiclr-17866	637	24	tax	tax	NOUN
iiclr-17866	637	25	system	system	NOUN
iiclr-17866	637	26	.	.	PUNCT
iiclr-17866	638	1	270	270	NUM
iiclr-17866	638	2	that	that	PRON
iiclr-17866	638	3	extra	extra	ADJ
iiclr-17866	638	4	revenue	revenue	NOUN
iiclr-17866	638	5	could	could	AUX
iiclr-17866	638	6	be	be	AUX
iiclr-17866	638	7	used	use	VERB
iiclr-17866	638	8	to	to	PART
iiclr-17866	638	9	help	help	VERB
iiclr-17866	638	10	close	close	VERB
iiclr-17866	638	11	the	the	DET
iiclr-17866	638	12	current	current	ADJ
iiclr-17866	638	13	budget	budget	NOUN
iiclr-17866	638	14	deficit	deficit	NOUN
iiclr-17866	638	15	and	and	CCONJ
iiclr-17866	638	16	eventually	eventually	ADV
iiclr-17866	638	17	pay	pay	VERB
iiclr-17866	638	18	down	down	ADP
iiclr-17866	638	19	the	the	DET
iiclr-17866	638	20	heavy	heavy	ADJ
iiclr-17866	638	21	national	national	ADJ
iiclr-17866	638	22	debt	debt	NOUN
iiclr-17866	638	23	.	.	PUNCT
iiclr-17866	639	1	furthermore	furthermore	ADV
iiclr-17866	639	2	,	,	PUNCT
iiclr-17866	639	3	implementing	implement	VERB
iiclr-17866	639	4	a	a	DET
iiclr-17866	639	5	vat	vat	NOUN
iiclr-17866	639	6	would	would	AUX
iiclr-17866	639	7	increase	increase	VERB
iiclr-17866	639	8	economic	economic	ADJ
iiclr-17866	639	9	output	output	NOUN
iiclr-17866	639	10	in	in	ADP
iiclr-17866	639	11	the	the	DET
iiclr-17866	639	12	united	united	PROPN
iiclr-17866	639	13	states.271	states.271	PROPN
iiclr-17866	639	14	if	if	SCONJ
iiclr-17866	639	15	a	a	DET
iiclr-17866	639	16	vat	vat	NOUN
iiclr-17866	639	17	were	be	AUX
iiclr-17866	639	18	implemented	implement	VERB
iiclr-17866	639	19	,	,	PUNCT
iiclr-17866	639	20	studies	study	NOUN
iiclr-17866	639	21	show	show	VERB
iiclr-17866	639	22	that	that	SCONJ
iiclr-17866	639	23	the	the	DET
iiclr-17866	639	24	united	united	PROPN
iiclr-17866	639	25	states	states	PROPN
iiclr-17866	639	26	economic	economic	ADJ
iiclr-17866	639	27	output	output	NOUN
iiclr-17866	639	28	would	would	AUX
iiclr-17866	639	29	increase	increase	VERB
iiclr-17866	639	30	between	between	ADP
iiclr-17866	639	31	two	two	NUM
iiclr-17866	639	32	and	and	CCONJ
iiclr-17866	639	33	four	four	NUM
iiclr-17866	639	34	percent.272	percent.272	NOUN
iiclr-17866	639	35	in	in	ADP
iiclr-17866	639	36	the	the	DET
iiclr-17866	639	37	long	long	ADJ
iiclr-17866	639	38	run	run	NOUN
iiclr-17866	639	39	,	,	PUNCT
iiclr-17866	639	40	implementing	implement	VERB
iiclr-17866	639	41	a	a	DET
iiclr-17866	639	42	vat	vat	NOUN
iiclr-17866	639	43	would	would	AUX
iiclr-17866	639	44	raise	raise	VERB
iiclr-17866	639	45	economic	economic	ADJ
iiclr-17866	639	46	273	273	NUM
iiclr-17866	639	47	output	output	NOUN
iiclr-17866	639	48	in	in	ADP
iiclr-17866	639	49	the	the	DET
iiclr-17866	639	50	united	united	PROPN
iiclr-17866	639	51	states	states	PROPN
iiclr-17866	639	52	an	an	DET
iiclr-17866	639	53	estimated	estimate	VERB
iiclr-17866	639	54	four	four	NUM
iiclr-17866	639	55	to	to	PART
iiclr-17866	639	56	six	six	NUM
iiclr-17866	639	57	percent	percent	NOUN
iiclr-17866	639	58	.	.	PUNCT
iiclr-17866	640	1	raising	raise	VERB
iiclr-17866	640	2	economic	economic	ADJ
iiclr-17866	640	3	output	output	NOUN
iiclr-17866	640	4	would	would	AUX
iiclr-17866	640	5	increase	increase	VERB
iiclr-17866	640	6	the	the	DET
iiclr-17866	640	7	tax	tax	NOUN
iiclr-17866	640	8	base	base	NOUN
iiclr-17866	640	9	,	,	PUNCT
iiclr-17866	640	10	which	which	PRON
iiclr-17866	640	11	would	would	AUX
iiclr-17866	640	12	result	result	VERB
iiclr-17866	640	13	in	in	ADP
iiclr-17866	640	14	more	more	ADJ
iiclr-17866	640	15	tax	tax	NOUN
iiclr-17866	640	16	revenues	revenue	NOUN
iiclr-17866	640	17	for	for	ADP
iiclr-17866	640	18	the	the	DET
iiclr-17866	640	19	united	united	PROPN
iiclr-17866	640	20	states	states	PROPN
iiclr-17866	640	21	government	government	NOUN
iiclr-17866	640	22	.	.	PUNCT
iiclr-17866	641	1	2	2	X
iiclr-17866	641	2	.	.	X
iiclr-17866	641	3	criticisms	criticism	NOUN
iiclr-17866	641	4	of	of	ADP
iiclr-17866	641	5	the	the	DET
iiclr-17866	641	6	value	value	NOUN
iiclr-17866	641	7	-	-	PUNCT
iiclr-17866	641	8	added	add	VERB
iiclr-17866	641	9	tax	tax	NOUN
iiclr-17866	641	10	although	although	SCONJ
iiclr-17866	641	11	the	the	DET
iiclr-17866	641	12	vat	vat	NOUN
iiclr-17866	641	13	would	would	AUX
iiclr-17866	641	14	simplify	simplify	VERB
iiclr-17866	641	15	the	the	DET
iiclr-17866	641	16	irc	irc	NOUN
iiclr-17866	641	17	and	and	CCONJ
iiclr-17866	641	18	generate	generate	VERB
iiclr-17866	641	19	more	more	ADJ
iiclr-17866	641	20	revenue	revenue	NOUN
iiclr-17866	641	21	for	for	ADP
iiclr-17866	641	22	the	the	DET
iiclr-17866	641	23	united	united	PROPN
iiclr-17866	641	24	states	states	PROPN
iiclr-17866	641	25	government	government	NOUN
iiclr-17866	642	1	,	,	PUNCT
iiclr-17866	642	2	it	it	PRON
iiclr-17866	642	3	is	be	AUX
iiclr-17866	642	4	not	not	PART
iiclr-17866	642	5	a	a	DET
iiclr-17866	642	6	perfect	perfect	ADJ
iiclr-17866	642	7	tax	tax	NOUN
iiclr-17866	642	8	system	system	NOUN
iiclr-17866	642	9	.	.	PUNCT
iiclr-17866	643	1	it	it	PRON
iiclr-17866	643	2	is	be	AUX
iiclr-17866	643	3	commonly	commonly	ADV
iiclr-17866	643	4	263	263	NUM
iiclr-17866	643	5	.	.	PUNCT
iiclr-17866	644	1	i	i	PRON
iiclr-17866	644	2	d.	d.	PROPN
iiclr-17866	644	3	at	at	ADP
iiclr-17866	644	4	9	9	NUM
iiclr-17866	644	5	.	.	NOUN
iiclr-17866	644	6	264	264	NUM
iiclr-17866	644	7	.	.	PUNCT
iiclr-17866	645	1	americans	americans	PROPN
iiclr-17866	645	2	for	for	ADP
iiclr-17866	645	3	fair	fair	ADJ
iiclr-17866	645	4	taxation	taxation	NOUN
iiclr-17866	645	5	,	,	PUNCT
iiclr-17866	645	6	supra	supra	PROPN
iiclr-17866	645	7	note	note	PROPN
iiclr-17866	645	8	97	97	NUM
iiclr-17866	645	9	,	,	PUNCT
iiclr-17866	645	10	at	at	ADP
iiclr-17866	645	11	2	2	NUM
iiclr-17866	645	12	.	.	PUNCT
iiclr-17866	645	13	265	265	NUM
iiclr-17866	645	14	.	.	PUNCT
iiclr-17866	646	1	i	i	PRON
iiclr-17866	646	2	d.	d.	PROPN
iiclr-17866	646	3	266	266	NUM
iiclr-17866	646	4	.	.	PUNCT
iiclr-17866	647	1	see	see	VERB
iiclr-17866	647	2	i	i	PRON
iiclr-17866	647	3	d.	d.	PROPN
iiclr-17866	647	4	at	at	ADP
iiclr-17866	647	5	1	1	NUM
iiclr-17866	647	6	.	.	PUNCT
iiclr-17866	648	1	267	267	NUM
iiclr-17866	648	2	.	.	PUNCT
iiclr-17866	649	1	see	see	VERB
iiclr-17866	649	2	supra	supra	PROPN
iiclr-17866	649	3	note	note	PROPN
iiclr-17866	649	4	116	116	NUM
iiclr-17866	649	5	and	and	CCONJ
iiclr-17866	649	6	accompanying	accompany	VERB
iiclr-17866	649	7	text	text	NOUN
iiclr-17866	649	8	.	.	PUNCT
iiclr-17866	650	1	268	268	NUM
iiclr-17866	650	2	.	.	PUNCT
iiclr-17866	651	1	bruce	bruce	PROPN
iiclr-17866	651	2	bartlett	bartlett	PROPN
iiclr-17866	651	3	,	,	PUNCT
iiclr-17866	651	4	support	support	VERB
iiclr-17866	651	5	the	the	DET
iiclr-17866	651	6	vat	vat	NOUN
iiclr-17866	651	7	,	,	PUNCT
iiclr-17866	651	8	forbes.com	forbes.com	X
iiclr-17866	651	9	(	(	PUNCT
iiclr-17866	651	10	oct	oct	PROPN
iiclr-17866	651	11	.	.	PROPN
iiclr-17866	651	12	10	10	NUM
iiclr-17866	651	13	,	,	PUNCT
iiclr-17866	651	14	2009	2009	NUM
iiclr-17866	651	15	)	)	PUNCT
iiclr-17866	651	16	,	,	PUNCT
iiclr-17866	651	17	http://www.forbes.com/	http://www.forbes.com/	ADJ
iiclr-17866	651	18	2009/10/22	2009/10/22	NUM
iiclr-17866	651	19	/	/	SYM
iiclr-17866	651	20	republicans	republican	NOUN
iiclr-17866	651	21	-	-	PUNCT
iiclr-17866	651	22	value	value	NOUN
iiclr-17866	651	23	-	-	PUNCT
iiclr-17866	651	24	added	add	VERB
iiclr-17866	651	25	-	-	PUNCT
iiclr-17866	651	26	tax	tax	NOUN
iiclr-17866	651	27	-	-	PUNCT
iiclr-17866	651	28	opinions	opinion	NOUN
iiclr-17866	651	29	-	-	PUNCT
iiclr-17866	651	30	columnists	columnist	NOUN
iiclr-17866	651	31	-	-	PUNCT
iiclr-17866	651	32	bruce	bruce	NOUN
iiclr-17866	651	33	-	-	PUNCT
iiclr-17866	651	34	bartlett.html	bartlett.html	PROPN
iiclr-17866	651	35	.	.	PUNCT
iiclr-17866	652	1	269	269	NUM
iiclr-17866	652	2	.	.	PUNCT
iiclr-17866	653	1	i	i	PRON
iiclr-17866	653	2	d.	d.	PROPN
iiclr-17866	653	3	270	270	NUM
iiclr-17866	653	4	.	.	PUNCT
iiclr-17866	654	1	eric	eric	PROPN
iiclr-17866	654	2	toder	toder	PROPN
iiclr-17866	654	3	&	&	CCONJ
iiclr-17866	654	4	joseph	joseph	PROPN
iiclr-17866	654	5	rosenberg	rosenberg	PROPN
iiclr-17866	654	6	,	,	PUNCT
iiclr-17866	654	7	tax	tax	NOUN
iiclr-17866	654	8	policy	policy	NOUN
iiclr-17866	654	9	ctr	ctr	PROPN
iiclr-17866	654	10	.	.	PROPN
iiclr-17866	654	11	,	,	PUNCT
iiclr-17866	654	12	effects	effect	NOUN
iiclr-17866	654	13	of	of	ADP
iiclr-17866	654	14	imposing	impose	VERB
iiclr-17866	654	15	a	a	DET
iiclr-17866	654	16	valueadded	valueadded	ADJ
iiclr-17866	654	17	tax	tax	NOUN
iiclr-17866	654	18	to	to	PART
iiclr-17866	654	19	replace	replace	VERB
iiclr-17866	654	20	payroll	payroll	NOUN
iiclr-17866	654	21	taxes	taxis	NOUN
iiclr-17866	654	22	or	or	CCONJ
iiclr-17866	654	23	corporate	corporate	ADJ
iiclr-17866	654	24	taxes	taxis	NOUN
iiclr-17866	654	25	13	13	NUM
iiclr-17866	654	26	,	,	PUNCT
iiclr-17866	654	27	tbl.6	tbl.6	PROPN
iiclr-17866	654	28	(	(	PUNCT
iiclr-17866	654	29	2010	2010	NUM
iiclr-17866	654	30	)	)	PUNCT
iiclr-17866	654	31	,	,	PUNCT
iiclr-17866	654	32	available	available	ADJ
iiclr-17866	654	33	at	at	ADP
iiclr-17866	654	34	http://www.taxpolicycenter.org/uploadedpdf/412062_vat.pdf	http://www.taxpolicycenter.org/uploadedpdf/412062_vat.pdf	PROPN
iiclr-17866	654	35	.	.	PUNCT
iiclr-17866	655	1	271	271	NUM
iiclr-17866	655	2	.	.	X
iiclr-17866	655	3	gale	gale	NOUN
iiclr-17866	655	4	,	,	PUNCT
iiclr-17866	655	5	supra	supra	PROPN
iiclr-17866	655	6	note	note	PROPN
iiclr-17866	655	7	243	243	NUM
iiclr-17866	655	8	,	,	PUNCT
iiclr-17866	655	9	at	at	ADP
iiclr-17866	655	10	156	156	NUM
iiclr-17866	655	11	.	.	PUNCT
iiclr-17866	655	12	272	272	NUM
iiclr-17866	655	13	.	.	PUNCT
iiclr-17866	656	1	i	i	PRON
iiclr-17866	656	2	d.	d.	PROPN
iiclr-17866	656	3	273	273	NUM
iiclr-17866	656	4	.	.	PUNCT
iiclr-17866	657	1	i	i	PRON
iiclr-17866	657	2	d.	d.	PROPN
iiclr-17866	658	1	[	[	X
iiclr-17866	658	2	vol	vol	NOUN
iiclr-17866	658	3	.	.	PUNCT
iiclr-17866	658	4	22:2370	22:2370	NUM
iiclr-17866	659	1	revisiting	revisit	VERB
iiclr-17866	659	2	the	the	DET
iiclr-17866	659	3	value	value	NOUN
iiclr-17866	659	4	added	add	VERB
iiclr-17866	659	5	tax	tax	NOUN
iiclr-17866	659	6	criticized	criticize	VERB
iiclr-17866	659	7	as	as	ADP
iiclr-17866	659	8	a	a	DET
iiclr-17866	659	9	regressive	regressive	ADJ
iiclr-17866	659	10	tax,2	tax,2	NOUN
iiclr-17866	659	11	74	74	NUM
iiclr-17866	659	12	"	"	PUNCT
iiclr-17866	659	13	tak[ing	tak[ing	NOUN
iiclr-17866	659	14	]	]	PUNCT
iiclr-17866	659	15	a	a	DET
iiclr-17866	659	16	larger	large	ADJ
iiclr-17866	659	17	percentage	percentage	NOUN
iiclr-17866	659	18	from	from	ADP
iiclr-17866	659	19	low	low	ADJ
iiclr-17866	659	20	-	-	PUNCT
iiclr-17866	659	21	income	income	NOUN
iiclr-17866	659	22	people	people	NOUN
iiclr-17866	659	23	than	than	ADP
iiclr-17866	659	24	from	from	ADP
iiclr-17866	659	25	high	high	ADJ
iiclr-17866	659	26	-	-	PUNCT
iiclr-17866	659	27	income	income	NOUN
iiclr-17866	659	28	people	people	NOUN
iiclr-17866	659	29	.	.	PUNCT
iiclr-17866	660	1	,	,	PUNCT
iiclr-17866	660	2	275	275	NUM
iiclr-17866	660	3	currently	currently	ADV
iiclr-17866	660	4	,	,	PUNCT
iiclr-17866	660	5	the	the	DET
iiclr-17866	660	6	united	united	PROPN
iiclr-17866	660	7	states	states	PROPN
iiclr-17866	660	8	tax	tax	NOUN
iiclr-17866	660	9	system	system	NOUN
iiclr-17866	660	10	is	be	AUX
iiclr-17866	660	11	progressive	progressive	ADJ
iiclr-17866	660	12	,	,	PUNCT
iiclr-17866	660	13	meaning	mean	VERB
iiclr-17866	660	14	that	that	SCONJ
iiclr-17866	660	15	high	high	ADJ
iiclr-17866	660	16	-	-	PUNCT
iiclr-17866	660	17	income	income	NOUN
iiclr-17866	660	18	people	people	NOUN
iiclr-17866	660	19	and	and	CCONJ
iiclr-17866	660	20	businesses	business	NOUN
iiclr-17866	660	21	pay	pay	VERB
iiclr-17866	660	22	a	a	DET
iiclr-17866	660	23	larger	large	ADJ
iiclr-17866	660	24	percentage	percentage	NOUN
iiclr-17866	660	25	of	of	ADP
iiclr-17866	660	26	the	the	DET
iiclr-17866	660	27	tax	tax	NOUN
iiclr-17866	660	28	than	than	ADP
iiclr-17866	660	29	low	low	ADJ
iiclr-17866	660	30	-	-	PUNCT
iiclr-17866	660	31	income	income	NOUN
iiclr-17866	660	32	people	people	NOUN
iiclr-17866	660	33	and	and	CCONJ
iiclr-17866	660	34	businesses.276	businesses.276	NOUN
iiclr-17866	660	35	switching	switch	VERB
iiclr-17866	660	36	from	from	ADP
iiclr-17866	660	37	a	a	DET
iiclr-17866	660	38	progressive	progressive	ADJ
iiclr-17866	660	39	tax	tax	NOUN
iiclr-17866	660	40	system	system	NOUN
iiclr-17866	660	41	to	to	ADP
iiclr-17866	660	42	a	a	DET
iiclr-17866	660	43	regressive	regressive	ADJ
iiclr-17866	660	44	tax	tax	NOUN
iiclr-17866	660	45	system	system	NOUN
iiclr-17866	660	46	would	would	AUX
iiclr-17866	660	47	change	change	VERB
iiclr-17866	660	48	the	the	DET
iiclr-17866	660	49	balance	balance	NOUN
iiclr-17866	660	50	of	of	ADP
iiclr-17866	660	51	equities	equity	NOUN
iiclr-17866	660	52	currently	currently	ADV
iiclr-17866	660	53	in	in	ADP
iiclr-17866	660	54	place.277	place.277	NOUN
iiclr-17866	660	55	changing	change	VERB
iiclr-17866	660	56	to	to	ADP
iiclr-17866	660	57	a	a	DET
iiclr-17866	660	58	regressive	regressive	ADJ
iiclr-17866	660	59	tax	tax	NOUN
iiclr-17866	660	60	system	system	NOUN
iiclr-17866	660	61	would	would	AUX
iiclr-17866	660	62	likely	likely	ADV
iiclr-17866	660	63	have	have	VERB
iiclr-17866	660	64	substantial	substantial	ADJ
iiclr-17866	660	65	political	political	ADJ
iiclr-17866	660	66	ramifications	ramification	NOUN
iiclr-17866	660	67	because	because	SCONJ
iiclr-17866	660	68	forty278seven	forty278seven	ADJ
iiclr-17866	660	69	percent	percent	NOUN
iiclr-17866	660	70	of	of	ADP
iiclr-17866	660	71	tax	tax	NOUN
iiclr-17866	660	72	filers	filer	NOUN
iiclr-17866	660	73	do	do	AUX
iiclr-17866	660	74	not	not	PART
iiclr-17866	660	75	pay	pay	VERB
iiclr-17866	660	76	federal	federal	ADJ
iiclr-17866	660	77	income	income	NOUN
iiclr-17866	660	78	tax	tax	NOUN
iiclr-17866	660	79	.	.	PUNCT
iiclr-17866	661	1	washington	washington	PROPN
iiclr-17866	661	2	politicians	politician	NOUN
iiclr-17866	661	3	,	,	PUNCT
iiclr-17866	661	4	democrats	democrats	PROPN
iiclr-17866	661	5	and	and	CCONJ
iiclr-17866	661	6	republicans	republicans	PROPN
iiclr-17866	661	7	alike	alike	ADV
iiclr-17866	661	8	,	,	PUNCT
iiclr-17866	661	9	will	will	AUX
iiclr-17866	661	10	be	be	AUX
iiclr-17866	661	11	hesitant	hesitant	ADJ
iiclr-17866	661	12	to	to	PART
iiclr-17866	661	13	implement	implement	VERB
iiclr-17866	661	14	a	a	DET
iiclr-17866	661	15	279tax	279tax	NUM
iiclr-17866	661	16	system	system	NOUN
iiclr-17866	661	17	that	that	PRON
iiclr-17866	661	18	will	will	AUX
iiclr-17866	661	19	make	make	VERB
iiclr-17866	661	20	them	they	PRON
iiclr-17866	661	21	vulnerable	vulnerable	ADJ
iiclr-17866	661	22	in	in	ADP
iiclr-17866	661	23	the	the	DET
iiclr-17866	661	24	next	next	ADJ
iiclr-17866	661	25	election	election	NOUN
iiclr-17866	661	26	.	.	PUNCT
iiclr-17866	662	1	historically	historically	ADV
iiclr-17866	662	2	,	,	PUNCT
iiclr-17866	662	3	the	the	DET
iiclr-17866	662	4	vat	vat	NOUN
iiclr-17866	662	5	has	have	AUX
iiclr-17866	662	6	been	be	AUX
iiclr-17866	662	7	very	very	ADV
iiclr-17866	662	8	unpopular	unpopular	ADJ
iiclr-17866	662	9	,	,	PUNCT
iiclr-17866	662	10	and	and	CCONJ
iiclr-17866	662	11	foreign	foreign	ADJ
iiclr-17866	662	12	leaders	leader	NOUN
iiclr-17866	662	13	who	who	PRON
iiclr-17866	662	14	have	have	AUX
iiclr-17866	662	15	enacted	enact	VERB
iiclr-17866	662	16	it	it	PRON
iiclr-17866	662	17	experienced	experience	VERB
iiclr-17866	662	18	a	a	DET
iiclr-17866	662	19	backlash	backlash	NOUN
iiclr-17866	662	20	from	from	ADP
iiclr-17866	662	21	their	their	PRON
iiclr-17866	662	22	citizens	citizen	NOUN
iiclr-17866	662	23	.	.	PUNCT
iiclr-17866	663	1	20	20	NUM
iiclr-17866	663	2	most	most	ADV
iiclr-17866	663	3	notably	notably	ADV
iiclr-17866	663	4	,	,	PUNCT
iiclr-17866	663	5	japanese	japanese	ADJ
iiclr-17866	663	6	prime	prime	ADJ
iiclr-17866	663	7	minister	minister	PROPN
iiclr-17866	663	8	yasuhiro	yasuhiro	PROPN
iiclr-17866	663	9	nakasone	nakasone	PROPN
iiclr-17866	663	10	was	be	AUX
iiclr-17866	663	11	defeated	defeat	VERB
iiclr-17866	663	12	in	in	ADP
iiclr-17866	663	13	his	his	PRON
iiclr-17866	663	14	1986	1986	NUM
iiclr-17866	663	15	reelection	reelection	NOUN
iiclr-17866	663	16	bid	bid	NOUN
iiclr-17866	663	17	months	month	NOUN
iiclr-17866	663	18	after	after	SCONJ
iiclr-17866	663	19	he	he	PRON
iiclr-17866	663	20	successfully	successfully	ADV
iiclr-17866	663	21	implemented	implement	VERB
iiclr-17866	663	22	a	a	DET
iiclr-17866	663	23	vat.28	vat.28	NOUN
iiclr-17866	663	24	'	'	PUNCT
iiclr-17866	663	25	the	the	DET
iiclr-17866	663	26	1993	1993	NUM
iiclr-17866	663	27	electoral	electoral	ADJ
iiclr-17866	663	28	defeat	defeat	NOUN
iiclr-17866	663	29	of	of	ADP
iiclr-17866	663	30	canadian	canadian	ADJ
iiclr-17866	663	31	prime	prime	PROPN
iiclr-17866	663	32	minister	minister	PROPN
iiclr-17866	663	33	brian	brian	PROPN
iiclr-17866	663	34	mulroney	mulroney	PROPN
iiclr-17866	663	35	is	be	AUX
iiclr-17866	663	36	also	also	ADV
iiclr-17866	663	37	credited	credit	VERB
iiclr-17866	663	38	to	to	ADP
iiclr-17866	663	39	his	his	PRON
iiclr-17866	663	40	passage	passage	NOUN
iiclr-17866	663	41	of	of	ADP
iiclr-17866	663	42	a	a	DET
iiclr-17866	663	43	vat	vat	NOUN
iiclr-17866	663	44	in	in	ADP
iiclr-17866	663	45	1991.282	1991.282	NUM
iiclr-17866	663	46	"	"	PUNCT
iiclr-17866	663	47	since	since	SCONJ
iiclr-17866	663	48	the	the	DET
iiclr-17866	663	49	poor	poor	ADJ
iiclr-17866	663	50	consume	consume	VERB
iiclr-17866	663	51	a	a	DET
iiclr-17866	663	52	higher	high	ADJ
iiclr-17866	663	53	percentage	percentage	NOUN
iiclr-17866	663	54	of	of	ADP
iiclr-17866	663	55	their	their	PRON
iiclr-17866	663	56	income	income	NOUN
iiclr-17866	663	57	than	than	ADP
iiclr-17866	663	58	the	the	DET
iiclr-17866	663	59	well	well	NOUN
iiclr-17866	663	60	-	-	PUNCT
iiclr-17866	663	61	to	to	PART
iiclr-17866	663	62	-	-	PUNCT
iiclr-17866	663	63	do	do	AUX
iiclr-17866	663	64	,	,	PUNCT
iiclr-17866	663	65	they	they	PRON
iiclr-17866	663	66	are	be	AUX
iiclr-17866	663	67	necessarily	necessarily	ADV
iiclr-17866	663	68	going	go	VERB
iiclr-17866	663	69	to	to	PART
iiclr-17866	663	70	pay	pay	VERB
iiclr-17866	663	71	more	more	ADJ
iiclr-17866	663	72	vat	vat	NOUN
iiclr-17866	663	73	as	as	ADP
iiclr-17866	663	74	a	a	DET
iiclr-17866	663	75	percentage	percentage	NOUN
iiclr-17866	663	76	of	of	ADP
iiclr-17866	663	77	their	their	PRON
iiclr-17866	663	78	income	income	NOUN
iiclr-17866	663	79	than	than	ADP
iiclr-17866	663	80	the	the	DET
iiclr-17866	663	81	well	well	NOUN
iiclr-17866	663	82	-	-	PUNCT
iiclr-17866	663	83	to	to	PART
iiclr-17866	663	84	-	-	PUNCT
iiclr-17866	663	85	do	do	AUX
iiclr-17866	663	86	.	.	PUNCT
iiclr-17866	664	1	there	there	PRON
iiclr-17866	664	2	just	just	ADV
iiclr-17866	664	3	is	be	AUX
iiclr-17866	664	4	n't	not	PART
iiclr-17866	664	5	any	any	PRON
iiclr-17866	664	6	getting	get	VERB
iiclr-17866	664	7	around	around	ADP
iiclr-17866	664	8	that	that	DET
iiclr-17866	664	9	fact	fact	NOUN
iiclr-17866	664	10	.	.	PUNCT
iiclr-17866	664	11	'	'	PUNCT
iiclr-17866	665	1	283	283	NUM
iiclr-17866	665	2	the	the	DET
iiclr-17866	665	3	vat	vat	NOUN
iiclr-17866	665	4	is	be	AUX
iiclr-17866	665	5	also	also	ADV
iiclr-17866	665	6	criticized	criticize	VERB
iiclr-17866	665	7	because	because	SCONJ
iiclr-17866	665	8	its	its	PRON
iiclr-17866	665	9	tax	tax	NOUN
iiclr-17866	665	10	rate	rate	NOUN
iiclr-17866	665	11	can	can	AUX
iiclr-17866	665	12	be	be	AUX
iiclr-17866	665	13	easily	easily	ADV
iiclr-17866	665	14	raised.284	raised.284	NOUN
iiclr-17866	665	15	proponents	proponent	NOUN
iiclr-17866	665	16	of	of	ADP
iiclr-17866	665	17	small	small	ADJ
iiclr-17866	665	18	government	government	NOUN
iiclr-17866	665	19	are	be	AUX
iiclr-17866	665	20	concerned	concern	VERB
iiclr-17866	665	21	by	by	ADP
iiclr-17866	665	22	the	the	DET
iiclr-17866	665	23	ease	ease	NOUN
iiclr-17866	665	24	with	with	ADP
iiclr-17866	665	25	which	which	PRON
iiclr-17866	665	26	revenue	revenue	NOUN
iiclr-17866	665	27	with	with	ADP
iiclr-17866	665	28	a	a	DET
iiclr-17866	665	29	low	low	ADJ
iiclr-17866	665	30	dead	dead	ADJ
iiclr-17866	665	31	-	-	PUNCT
iiclr-17866	665	32	weight	weight	NOUN
iiclr-17866	665	33	cost	cost	NOUN
iiclr-17866	665	34	can	can	AUX
iiclr-17866	665	35	be	be	AUX
iiclr-17866	665	36	raised	raise	VERB
iiclr-17866	665	37	under	under	ADP
iiclr-17866	665	38	a	a	DET
iiclr-17866	665	39	vat	vat	NOUN
iiclr-17866	665	40	system.285	system.285	ADP
iiclr-17866	665	41	these	these	DET
iiclr-17866	665	42	critics	critic	NOUN
iiclr-17866	665	43	argue	argue	VERB
iiclr-17866	665	44	that	that	SCONJ
iiclr-17866	665	45	taxes	taxis	NOUN
iiclr-17866	665	46	will	will	AUX
iiclr-17866	665	47	be	be	AUX
iiclr-17866	665	48	easy	easy	ADJ
iiclr-17866	665	49	to	to	PART
iiclr-17866	665	50	increase	increase	VERB
iiclr-17866	665	51	if	if	SCONJ
iiclr-17866	665	52	they	they	PRON
iiclr-17866	665	53	are	be	AUX
iiclr-17866	665	54	insufficiently	insufficiently	ADV
iiclr-17866	665	55	burdensome	burdensome	ADJ
iiclr-17866	665	56	and	and	CCONJ
iiclr-17866	665	57	that	that	SCONJ
iiclr-17866	665	58	,	,	PUNCT
iiclr-17866	665	59	to	to	PART
iiclr-17866	665	60	incentivize	incentivize	VERB
iiclr-17866	665	61	economic	economic	ADJ
iiclr-17866	665	62	growth	growth	NOUN
iiclr-17866	665	63	,	,	PUNCT
iiclr-17866	665	64	rates	rate	NOUN
iiclr-17866	665	65	need	need	VERB
iiclr-17866	665	66	to	to	PART
iiclr-17866	665	67	be	be	AUX
iiclr-17866	665	68	easily	easily	ADV
iiclr-17866	665	69	kept	keep	VERB
iiclr-17866	665	70	in	in	ADP
iiclr-17866	665	71	check.286	check.286	NOUN
iiclr-17866	665	72	because	because	SCONJ
iiclr-17866	665	73	many	many	ADJ
iiclr-17866	665	74	nations	nation	NOUN
iiclr-17866	665	75	that	that	PRON
iiclr-17866	665	76	have	have	AUX
iiclr-17866	665	77	enacted	enact	VERB
iiclr-17866	665	78	a	a	DET
iiclr-17866	665	79	vat	vat	NOUN
iiclr-17866	665	80	continue	continue	VERB
iiclr-17866	665	81	to	to	PART
iiclr-17866	665	82	have	have	VERB
iiclr-17866	665	83	budget	budget	NOUN
iiclr-17866	665	84	deficits	deficit	NOUN
iiclr-17866	665	85	,	,	PUNCT
iiclr-17866	665	86	287	287	NUM
iiclr-17866	665	87	this	this	DET
iiclr-17866	665	88	argument	argument	NOUN
iiclr-17866	665	89	has	have	VERB
iiclr-17866	665	90	credence	credence	NOUN
iiclr-17866	665	91	.	.	PUNCT
iiclr-17866	666	1	"	"	PUNCT
iiclr-17866	666	2	the	the	DET
iiclr-17866	666	3	deficits	deficit	NOUN
iiclr-17866	666	4	that	that	PRON
iiclr-17866	666	5	remain	remain	VERB
iiclr-17866	666	6	yearafter	yearafter	NOUN
iiclr-17866	666	7	year	year	NOUN
iiclr-17866	666	8	would	would	AUX
iiclr-17866	666	9	lead	lead	VERB
iiclr-17866	666	10	to	to	ADP
iiclr-17866	666	11	continuous	continuous	ADJ
iiclr-17866	666	12	calls	call	NOUN
iiclr-17866	666	13	for	for	ADP
iiclr-17866	666	14	even	even	ADV
iiclr-17866	666	15	higher	high	ADJ
iiclr-17866	666	16	taxes	taxis	NOUN
iiclr-17866	666	17	,	,	PUNCT
iiclr-17866	666	18	which	which	PRON
iiclr-17866	666	19	would	would	AUX
iiclr-17866	666	20	274	274	NUM
iiclr-17866	666	21	.	.	PUNCT
iiclr-17866	667	1	bruce	bruce	PROPN
iiclr-17866	667	2	bartlett	bartlett	PROPN
iiclr-17866	667	3	,	,	PUNCT
iiclr-17866	667	4	the	the	DET
iiclr-17866	667	5	case	case	NOUN
iiclr-17866	667	6	against	against	ADP
iiclr-17866	667	7	the	the	DET
iiclr-17866	667	8	vat	vat	NOUN
iiclr-17866	667	9	,	,	PUNCT
iiclr-17866	667	10	forbes.com	forbes.com	X
iiclr-17866	667	11	(	(	PUNCT
iiclr-17866	667	12	apr	apr	PROPN
iiclr-17866	667	13	.	.	PROPN
iiclr-17866	667	14	23	23	NUM
iiclr-17866	667	15	,	,	PUNCT
iiclr-17866	667	16	2010	2010	NUM
iiclr-17866	667	17	)	)	PUNCT
iiclr-17866	667	18	,	,	PUNCT
iiclr-17866	667	19	http://www.forbes.com/2010/04/22/vat-taxes-economy-opinions-columnists-bruce-bartlett.htrnl	http://www.forbes.com/2010/04/22/vat-taxes-economy-opinions-columnists-bruce-bartlett.htrnl	NOUN
iiclr-17866	667	20	.	.	PUNCT
iiclr-17866	667	21	275	275	NUM
iiclr-17866	667	22	.	.	PUNCT
iiclr-17866	667	23	regressive	regressive	ADJ
iiclr-17866	667	24	tax	tax	NOUN
iiclr-17866	667	25	definition	definition	NOUN
iiclr-17866	667	26	,	,	PUNCT
iiclr-17866	667	27	investopedia	investopedia	PROPN
iiclr-17866	667	28	,	,	PUNCT
iiclr-17866	667	29	http://www.investopedia.com/terms/	http://www.investopedia.com/terms/	NOUN
iiclr-17866	667	30	r	r	NOUN
iiclr-17866	667	31	/	/	SYM
iiclr-17866	667	32	regressivetax.asp#axzzl	regressivetax.asp#axzzl	NOUN
iiclr-17866	667	33	mihb26ari	mihb26ari	X
iiclr-17866	667	34	(	(	PUNCT
iiclr-17866	667	35	last	last	ADJ
iiclr-17866	667	36	visited	visit	VERB
iiclr-17866	667	37	aug	aug	PROPN
iiclr-17866	667	38	.	.	PROPN
iiclr-17866	667	39	1	1	NUM
iiclr-17866	667	40	,	,	PUNCT
iiclr-17866	667	41	2012	2012	NUM
iiclr-17866	667	42	)	)	PUNCT
iiclr-17866	667	43	.	.	PUNCT
iiclr-17866	668	1	276	276	X
iiclr-17866	668	2	.	.	PUNCT
iiclr-17866	668	3	progressive	progressive	ADJ
iiclr-17866	668	4	tax	tax	NOUN
iiclr-17866	668	5	definition	definition	NOUN
iiclr-17866	668	6	,	,	PUNCT
iiclr-17866	668	7	investopedia	investopedia	PROPN
iiclr-17866	668	8	,	,	PUNCT
iiclr-17866	668	9	http://www.investopedia.com/terms	http://www.investopedia.com/terms	PROPN
iiclr-17866	668	10	/p	/p	SYM
iiclr-17866	669	1	/	/	SYM
iiclr-17866	669	2	progressivetax.asp#axzz	progressivetax.asp#axzz	NOUN
iiclr-17866	669	3	1	1	NUM
iiclr-17866	669	4	mhb26ari	mhb26ari	NOUN
iiclr-17866	669	5	(	(	PUNCT
iiclr-17866	669	6	last	last	ADJ
iiclr-17866	669	7	visited	visit	VERB
iiclr-17866	669	8	aug	aug	PROPN
iiclr-17866	669	9	.	.	PROPN
iiclr-17866	669	10	1	1	NUM
iiclr-17866	669	11	,	,	PUNCT
iiclr-17866	669	12	2012	2012	NUM
iiclr-17866	669	13	)	)	PUNCT
iiclr-17866	669	14	.	.	PUNCT
iiclr-17866	670	1	277	277	NUM
iiclr-17866	670	2	.	.	PUNCT
iiclr-17866	671	1	bartlett	bartlett	PROPN
iiclr-17866	671	2	,	,	PUNCT
iiclr-17866	671	3	supra	supra	PROPN
iiclr-17866	671	4	note	note	PROPN
iiclr-17866	671	5	274	274	NUM
iiclr-17866	671	6	.	.	NOUN
iiclr-17866	671	7	278	278	NUM
iiclr-17866	671	8	.	.	PUNCT
iiclr-17866	672	1	i	i	PRON
iiclr-17866	672	2	d.	d.	PROPN
iiclr-17866	672	3	279	279	NUM
iiclr-17866	672	4	.	.	PUNCT
iiclr-17866	673	1	see	see	VERB
iiclr-17866	673	2	i	i	PRON
iiclr-17866	673	3	d.	d.	PROPN
iiclr-17866	673	4	280	280	NUM
iiclr-17866	673	5	.	.	PUNCT
iiclr-17866	674	1	bartlett	bartlett	PROPN
iiclr-17866	674	2	,	,	PUNCT
iiclr-17866	674	3	supra	supra	PROPN
iiclr-17866	674	4	note	note	PROPN
iiclr-17866	674	5	237	237	NUM
iiclr-17866	674	6	.	.	PUNCT
iiclr-17866	675	1	281	281	NUM
iiclr-17866	675	2	.	.	PUNCT
iiclr-17866	676	1	i	i	PRON
iiclr-17866	676	2	d.	d.	PROPN
iiclr-17866	676	3	282	282	NUM
iiclr-17866	676	4	.	.	PUNCT
iiclr-17866	677	1	i	i	PRON
iiclr-17866	677	2	d.	d.	PROPN
iiclr-17866	677	3	283	283	NUM
iiclr-17866	677	4	.	.	PUNCT
iiclr-17866	678	1	bartlett	bartlett	PROPN
iiclr-17866	678	2	,	,	PUNCT
iiclr-17866	678	3	supra	supra	PROPN
iiclr-17866	678	4	note	note	PROPN
iiclr-17866	678	5	274	274	NUM
iiclr-17866	678	6	.	.	NOUN
iiclr-17866	678	7	284	284	NUM
iiclr-17866	678	8	.	.	PUNCT
iiclr-17866	679	1	i	i	PRON
iiclr-17866	679	2	d.	d.	PROPN
iiclr-17866	679	3	285	285	NUM
iiclr-17866	679	4	.	.	PUNCT
iiclr-17866	680	1	i	i	PRON
iiclr-17866	680	2	d.	d.	PROPN
iiclr-17866	680	3	286	286	NUM
iiclr-17866	680	4	.	.	PUNCT
iiclr-17866	681	1	i	i	PRON
iiclr-17866	681	2	d.	d.	PROPN
iiclr-17866	681	3	287	287	NUM
iiclr-17866	681	4	.	.	PUNCT
iiclr-17866	682	1	curtis	curtis	PROPN
iiclr-17866	682	2	s.	s.	PROPN
iiclr-17866	682	3	dubay	dubay	PROPN
iiclr-17866	682	4	,	,	PUNCT
iiclr-17866	682	5	value	value	NOUN
iiclr-17866	682	6	-	-	PUNCT
iiclr-17866	682	7	added	add	VERB
iiclr-17866	682	8	tax	tax	NOUN
iiclr-17866	682	9	:	:	PUNCT
iiclr-17866	682	10	no	no	DET
iiclr-17866	682	11	easy	easy	ADJ
iiclr-17866	682	12	fix	fix	NOUN
iiclr-17866	682	13	for	for	ADP
iiclr-17866	682	14	the	the	DET
iiclr-17866	682	15	deficit	deficit	NOUN
iiclr-17866	682	16	1	1	NUM
iiclr-17866	682	17	(	(	PUNCT
iiclr-17866	682	18	2010	2010	NUM
iiclr-17866	682	19	)	)	PUNCT
iiclr-17866	682	20	,	,	PUNCT
iiclr-17866	682	21	available	available	ADJ
iiclr-17866	682	22	at	at	ADP
iiclr-17866	682	23	http://www.heritage.org/research/reports/2010/01/value-added-tax-no-easy-fix-forthe-deficit	http://www.heritage.org/research/reports/2010/01/value-added-tax-no-easy-fix-forthe-deficit	NOUN
iiclr-17866	682	24	.	.	PUNCT
iiclr-17866	683	1	2012	2012	NUM
iiclr-17866	683	2	]	]	PUNCT
iiclr-17866	683	3	372	372	NUM
iiclr-17866	683	4	ind	ind	NOUN
iiclr-17866	683	5	.	.	PUNCT
iiclr-17866	684	1	int'l	int'l	PROPN
iiclr-17866	684	2	&	&	CCONJ
iiclr-17866	684	3	comp	comp	PROPN
iiclr-17866	684	4	.	.	PUNCT
iiclr-17866	685	1	l.	l.	PROPN
iiclr-17866	685	2	rev	rev	PROPN
iiclr-17866	685	3	.	.	PUNCT
iiclr-17866	686	1	[	[	X
iiclr-17866	686	2	vol	vol	NOUN
iiclr-17866	686	3	.	.	PUNCT
iiclr-17866	687	1	22:2	22:2	NUM
iiclr-17866	687	2	lead	lead	VERB
iiclr-17866	687	3	to	to	ADP
iiclr-17866	687	4	more	more	ADJ
iiclr-17866	687	5	fraud	fraud	NOUN
iiclr-17866	687	6	and	and	CCONJ
iiclr-17866	687	7	bigger	big	ADJ
iiclr-17866	687	8	deficits	deficit	NOUN
iiclr-17866	687	9	.	.	PUNCT
iiclr-17866	688	1	,	,	PUNCT
iiclr-17866	688	2	288	288	NUM
iiclr-17866	688	3	however	however	ADV
iiclr-17866	688	4	,	,	PUNCT
iiclr-17866	688	5	the	the	DET
iiclr-17866	688	6	fact	fact	NOUN
iiclr-17866	688	7	that	that	SCONJ
iiclr-17866	688	8	the	the	DET
iiclr-17866	688	9	vat	vat	NOUN
iiclr-17866	688	10	can	can	AUX
iiclr-17866	688	11	easily	easily	ADV
iiclr-17866	688	12	raise	raise	VERB
iiclr-17866	688	13	revenue	revenue	NOUN
iiclr-17866	688	14	alone	alone	ADV
iiclr-17866	688	15	should	should	AUX
iiclr-17866	688	16	not	not	PART
iiclr-17866	688	17	prevent	prevent	VERB
iiclr-17866	688	18	its	its	PRON
iiclr-17866	688	19	enactment	enactment	NOUN
iiclr-17866	688	20	.	.	PUNCT
iiclr-17866	689	1	"	"	PUNCT
iiclr-17866	689	2	congress	congress	PROPN
iiclr-17866	689	3	should	should	AUX
iiclr-17866	689	4	end	end	VERB
iiclr-17866	689	5	this	this	DET
iiclr-17866	689	6	cycle	cycle	NOUN
iiclr-17866	689	7	by	by	ADP
iiclr-17866	689	8	simply	simply	ADV
iiclr-17866	689	9	restraining	restrain	VERB
iiclr-17866	689	10	spending	spending	NOUN
iiclr-17866	689	11	to	to	ADP
iiclr-17866	689	12	historical	historical	ADJ
iiclr-17866	689	13	levels	level	NOUN
iiclr-17866	689	14	and	and	CCONJ
iiclr-17866	689	15	scrapping	scrap	VERB
iiclr-17866	689	16	higher	high	ADJ
iiclr-17866	689	17	taxes	taxis	NOUN
iiclr-17866	689	18	,	,	PUNCT
iiclr-17866	689	19	including	include	VERB
iiclr-17866	689	20	the	the	DET
iiclr-17866	689	21	vat	vat	NOUN
iiclr-17866	689	22	.	.	PUNCT
iiclr-17866	690	1	289	289	NUM
iiclr-17866	690	2	taxpayer	taxpayer	NOUN
iiclr-17866	690	3	fraud	fraud	NOUN
iiclr-17866	690	4	is	be	AUX
iiclr-17866	690	5	another	another	DET
iiclr-17866	690	6	problem	problem	NOUN
iiclr-17866	690	7	faced	face	VERB
iiclr-17866	690	8	by	by	ADP
iiclr-17866	690	9	nations	nation	NOUN
iiclr-17866	690	10	that	that	PRON
iiclr-17866	690	11	have	have	AUX
iiclr-17866	690	12	enacted	enact	VERB
iiclr-17866	690	13	a	a	DET
iiclr-17866	690	14	vat	vat	NOUN
iiclr-17866	690	15	.	.	PUNCT
iiclr-17866	690	16	290	290	NUM
iiclr-17866	690	17	theoretically	theoretically	ADV
iiclr-17866	690	18	,	,	PUNCT
iiclr-17866	690	19	the	the	DET
iiclr-17866	690	20	vat	vat	NOUN
iiclr-17866	690	21	is	be	AUX
iiclr-17866	690	22	designed	design	VERB
iiclr-17866	690	23	as	as	ADP
iiclr-17866	690	24	a	a	DET
iiclr-17866	690	25	self	self	NOUN
iiclr-17866	690	26	-	-	PUNCT
iiclr-17866	690	27	policing	police	VERB
iiclr-17866	690	28	tax	tax	NOUN
iiclr-17866	690	29	.	.	PUNCT
iiclr-17866	691	1	29	29	NUM
iiclr-17866	691	2	'	'	PUNCT
iiclr-17866	691	3	because	because	SCONJ
iiclr-17866	691	4	the	the	DET
iiclr-17866	691	5	total	total	ADJ
iiclr-17866	691	6	tax	tax	NOUN
iiclr-17866	691	7	the	the	DET
iiclr-17866	691	8	government	government	NOUN
iiclr-17866	691	9	ultimately	ultimately	ADV
iiclr-17866	691	10	collects	collect	VERB
iiclr-17866	691	11	is	be	AUX
iiclr-17866	691	12	the	the	DET
iiclr-17866	691	13	same	same	ADJ
iiclr-17866	691	14	,	,	PUNCT
iiclr-17866	691	15	businesses	business	NOUN
iiclr-17866	691	16	have	have	VERB
iiclr-17866	691	17	an	an	DET
iiclr-17866	691	18	incentive	incentive	NOUN
iiclr-17866	691	19	to	to	PART
iiclr-17866	691	20	make	make	VERB
iiclr-17866	691	21	sure	sure	ADJ
iiclr-17866	691	22	the	the	DET
iiclr-17866	691	23	previous	previous	ADJ
iiclr-17866	691	24	businesses	business	NOUN
iiclr-17866	691	25	pay	pay	VERB
iiclr-17866	691	26	the	the	DET
iiclr-17866	691	27	correct	correct	ADJ
iiclr-17866	691	28	tax	tax	NOUN
iiclr-17866	691	29	so	so	SCONJ
iiclr-17866	691	30	they	they	PRON
iiclr-17866	691	31	do	do	AUX
iiclr-17866	691	32	not	not	PART
iiclr-17866	691	33	get	get	VERB
iiclr-17866	691	34	stuck	stick	VERB
iiclr-17866	691	35	with	with	ADP
iiclr-17866	691	36	a	a	DET
iiclr-17866	691	37	higher	high	ADJ
iiclr-17866	691	38	tax	tax	NOUN
iiclr-17866	691	39	bill.292	bill.292	NOUN
iiclr-17866	691	40	however	however	ADV
iiclr-17866	691	41	,	,	PUNCT
iiclr-17866	691	42	fraud	fraud	VERB
iiclr-17866	691	43	still	still	ADV
iiclr-17866	691	44	persists.293	persists.293	NOUN
iiclr-17866	691	45	in	in	ADP
iiclr-17866	691	46	the	the	DET
iiclr-17866	691	47	european	european	PROPN
iiclr-17866	691	48	union	union	PROPN
iiclr-17866	691	49	,	,	PUNCT
iiclr-17866	691	50	member	member	NOUN
iiclr-17866	691	51	states	state	NOUN
iiclr-17866	691	52	lose	lose	VERB
iiclr-17866	691	53	an	an	DET
iiclr-17866	691	54	estimated	estimate	VERB
iiclr-17866	691	55	€	€	SYM
iiclr-17866	691	56	60	60	NUM
iiclr-17866	691	57	-	-	PUNCT
iiclr-17866	691	58	e100	e100	NUM
iiclr-17866	691	59	billion	billion	NUM
iiclr-17866	691	60	per	per	ADP
iiclr-17866	691	61	year	year	NOUN
iiclr-17866	691	62	due	due	ADP
iiclr-17866	691	63	to	to	ADP
iiclr-17866	691	64	fraud	fraud	NOUN
iiclr-17866	691	65	,	,	PUNCT
iiclr-17866	691	66	primarily	primarily	ADV
iiclr-17866	691	67	arising	arise	VERB
iiclr-17866	691	68	from	from	ADP
iiclr-17866	691	69	the	the	DET
iiclr-17866	691	70	black	black	ADJ
iiclr-17866	691	71	economy	economy	NOUN
iiclr-17866	691	72	,	,	PUNCT
iiclr-17866	691	73	insolvencies	insolvency	NOUN
iiclr-17866	691	74	,	,	PUNCT
iiclr-17866	691	75	and	and	CCONJ
iiclr-17866	691	76	missing	miss	VERB
iiclr-17866	691	77	traders.294	traders.294	NOUN
iiclr-17866	691	78	the	the	DET
iiclr-17866	691	79	black	black	ADJ
iiclr-17866	691	80	economy	economy	NOUN
iiclr-17866	691	81	represents	represent	VERB
iiclr-17866	691	82	economic	economic	ADJ
iiclr-17866	691	83	transactions	transaction	NOUN
iiclr-17866	691	84	that	that	PRON
iiclr-17866	691	85	occur	occur	VERB
iiclr-17866	691	86	with	with	ADP
iiclr-17866	691	87	cash	cash	NOUN
iiclr-17866	691	88	and	and	CCONJ
iiclr-17866	691	89	go	go	VERB
iiclr-17866	691	90	unreported.295	unreported.295	NUM
iiclr-17866	691	91	accordingly	accordingly	ADV
iiclr-17866	691	92	,	,	PUNCT
iiclr-17866	691	93	tax	tax	NOUN
iiclr-17866	691	94	revenue	revenue	NOUN
iiclr-17866	691	95	is	be	AUX
iiclr-17866	691	96	not	not	PART
iiclr-17866	691	97	collected	collect	VERB
iiclr-17866	691	98	on	on	ADP
iiclr-17866	691	99	these	these	DET
iiclr-17866	691	100	transactions.296	transactions.296	NOUN
iiclr-17866	691	101	the	the	DET
iiclr-17866	691	102	black	black	ADJ
iiclr-17866	691	103	economy	economy	NOUN
iiclr-17866	691	104	accounts	account	VERB
iiclr-17866	691	105	for	for	ADP
iiclr-17866	691	106	up	up	ADP
iiclr-17866	691	107	to	to	PART
iiclr-17866	691	108	thirty	thirty	NUM
iiclr-17866	691	109	percent	percent	NOUN
iiclr-17866	691	110	of	of	ADP
iiclr-17866	691	111	gdp	gdp	NOUN
iiclr-17866	691	112	in	in	ADP
iiclr-17866	691	113	some	some	DET
iiclr-17866	691	114	eu	eu	PROPN
iiclr-17866	691	115	member	member	NOUN
iiclr-17866	691	116	states	state	NOUN
iiclr-17866	691	117	,	,	PUNCT
iiclr-17866	691	118	and	and	CCONJ
iiclr-17866	691	119	some	some	DET
iiclr-17866	691	120	studies	study	NOUN
iiclr-17866	691	121	show	show	VERB
iiclr-17866	691	122	that	that	SCONJ
iiclr-17866	691	123	enacting	enact	VERB
iiclr-17866	691	124	a	a	DET
iiclr-17866	691	125	vat	vat	NOUN
iiclr-17866	691	126	will	will	AUX
iiclr-17866	691	127	drive	drive	VERB
iiclr-17866	691	128	more	more	ADJ
iiclr-17866	691	129	activities	activity	NOUN
iiclr-17866	691	130	underground.297another	underground.297another	PROPN
iiclr-17866	691	131	source	source	NOUN
iiclr-17866	691	132	of	of	ADP
iiclr-17866	691	133	fraud	fraud	NOUN
iiclr-17866	691	134	,	,	PUNCT
iiclr-17866	691	135	insolvencies	insolvency	NOUN
iiclr-17866	691	136	,	,	PUNCT
iiclr-17866	691	137	results	result	VERB
iiclr-17866	691	138	when	when	SCONJ
iiclr-17866	691	139	a	a	DET
iiclr-17866	691	140	"	"	PUNCT
iiclr-17866	691	141	supplier	supplier	NOUN
iiclr-17866	691	142	of	of	ADP
iiclr-17866	691	143	the	the	DET
iiclr-17866	691	144	goods	good	NOUN
iiclr-17866	691	145	/	/	SYM
iiclr-17866	691	146	services	service	NOUN
iiclr-17866	691	147	never	never	ADV
iiclr-17866	691	148	accounts	account	VERB
iiclr-17866	691	149	for	for	ADP
iiclr-17866	691	150	the	the	DET
iiclr-17866	691	151	tax	tax	NOUN
iiclr-17866	691	152	he	he	PRON
iiclr-17866	691	153	has	have	AUX
iiclr-17866	691	154	collected	collect	VERB
iiclr-17866	691	155	from	from	ADP
iiclr-17866	691	156	his	his	PRON
iiclr-17866	691	157	customer	customer	NOUN
iiclr-17866	691	158	(	(	PUNCT
iiclr-17866	691	159	due	due	ADP
iiclr-17866	691	160	to	to	ADP
iiclr-17866	691	161	his	his	PRON
iiclr-17866	691	162	insolvency	insolvency	NOUN
iiclr-17866	691	163	)	)	PUNCT
iiclr-17866	691	164	and	and	CCONJ
iiclr-17866	691	165	which	which	PRON
iiclr-17866	691	166	the	the	DET
iiclr-17866	691	167	vat	vat	NOUN
iiclr-17866	691	168	identified	identify	VERB
iiclr-17866	691	169	customer	customer	NOUN
iiclr-17866	691	170	then	then	ADV
iiclr-17866	691	171	recovers	recover	VERB
iiclr-17866	691	172	.	.	PUNCT
iiclr-17866	691	173	,	,	PUNCT
iiclr-17866	691	174	298	298	NUM
iiclr-17866	691	175	missing	miss	VERB
iiclr-17866	691	176	transfer	transfer	NOUN
iiclr-17866	691	177	fraud	fraud	NOUN
iiclr-17866	691	178	occurs	occur	VERB
iiclr-17866	691	179	when	when	SCONJ
iiclr-17866	691	180	"	"	PUNCT
iiclr-17866	691	181	taxpayer	taxpayer	NOUN
iiclr-17866	691	182	a	a	DET
iiclr-17866	691	183	charges	charge	NOUN
iiclr-17866	691	184	vat	vat	NOUN
iiclr-17866	691	185	to	to	ADP
iiclr-17866	691	186	taxpayer	taxpayer	PROPN
iiclr-17866	691	187	b	b	PROPN
iiclr-17866	691	188	and	and	CCONJ
iiclr-17866	691	189	a	a	DET
iiclr-17866	691	190	never	never	ADV
iiclr-17866	691	191	accounts	account	VERB
iiclr-17866	691	192	for	for	ADP
iiclr-17866	691	193	the	the	DET
iiclr-17866	691	194	vat	vat	NOUN
iiclr-17866	691	195	paid	pay	VERB
iiclr-17866	691	196	to	to	ADP
iiclr-17866	691	197	it	it	PRON
iiclr-17866	691	198	by	by	ADP
iiclr-17866	691	199	b.	b.	PROPN
iiclr-17866	691	200	b	b	PROPN
iiclr-17866	691	201	recovers	recover	VERB
iiclr-17866	691	202	the	the	DET
iiclr-17866	691	203	vat	vat	NOUN
iiclr-17866	691	204	paid	pay	VERB
iiclr-17866	691	205	to	to	ADP
iiclr-17866	691	206	a	a	PRON
iiclr-17866	691	207	on	on	ADP
iiclr-17866	691	208	its	its	PRON
iiclr-17866	691	209	vat	vat	NOUN
iiclr-17866	691	210	return	return	NOUN
iiclr-17866	691	211	.	.	PUNCT
iiclr-17866	692	1	,	,	PUNCT
iiclr-17866	692	2	299	299	NUM
iiclr-17866	692	3	other	other	ADJ
iiclr-17866	692	4	types	type	NOUN
iiclr-17866	692	5	of	of	ADP
iiclr-17866	692	6	fraud	fraud	NOUN
iiclr-17866	692	7	exist	exist	VERB
iiclr-17866	692	8	as	as	ADV
iiclr-17866	692	9	well	well	ADV
iiclr-17866	692	10	,	,	PUNCT
iiclr-17866	692	11	including	include	VERB
iiclr-17866	692	12	invalid	invalid	ADJ
iiclr-17866	692	13	deductions	deduction	NOUN
iiclr-17866	692	14	of	of	ADP
iiclr-17866	692	15	input	input	NOUN
iiclr-17866	692	16	tax	tax	NOUN
iiclr-17866	692	17	and	and	CCONJ
iiclr-17866	692	18	nonpayment	nonpayment	NOUN
iiclr-17866	692	19	of	of	ADP
iiclr-17866	692	20	output	output	NOUN
iiclr-17866	692	21	tax.300	tax.300	NOUN
iiclr-17866	692	22	these	these	DET
iiclr-17866	692	23	frauds	fraud	NOUN
iiclr-17866	692	24	will	will	AUX
iiclr-17866	692	25	cost	cost	VERB
iiclr-17866	692	26	the	the	DET
iiclr-17866	692	27	united	united	PROPN
iiclr-17866	692	28	states	states	PROPN
iiclr-17866	692	29	money	money	NOUN
iiclr-17866	692	30	and	and	CCONJ
iiclr-17866	692	31	could	could	AUX
iiclr-17866	692	32	possibly	possibly	ADV
iiclr-17866	692	33	lead	lead	VERB
iiclr-17866	692	34	to	to	ADP
iiclr-17866	692	35	increased	increase	VERB
iiclr-17866	692	36	budget	budget	NOUN
iiclr-17866	692	37	deficits.30	deficits.30	NOUN
iiclr-17866	692	38	1	1	NUM
iiclr-17866	692	39	opponents	opponent	NOUN
iiclr-17866	692	40	of	of	ADP
iiclr-17866	692	41	the	the	DET
iiclr-17866	692	42	vat	vat	NOUN
iiclr-17866	692	43	are	be	AUX
iiclr-17866	692	44	also	also	ADV
iiclr-17866	692	45	quick	quick	ADJ
iiclr-17866	692	46	to	to	PART
iiclr-17866	692	47	point	point	VERB
iiclr-17866	692	48	out	out	ADP
iiclr-17866	692	49	that	that	SCONJ
iiclr-17866	692	50	nations	nation	NOUN
iiclr-17866	692	51	that	that	PRON
iiclr-17866	692	52	have	have	AUX
iiclr-17866	692	53	enacted	enact	VERB
iiclr-17866	692	54	the	the	DET
iiclr-17866	692	55	tax	tax	NOUN
iiclr-17866	692	56	continue	continue	VERB
iiclr-17866	692	57	to	to	PART
iiclr-17866	692	58	have	have	VERB
iiclr-17866	692	59	budget	budget	NOUN
iiclr-17866	692	60	deficits	deficit	NOUN
iiclr-17866	692	61	.	.	PUNCT
iiclr-17866	693	1	30	30	NUM
iiclr-17866	693	2	2	2	NUM
iiclr-17866	693	3	"	"	PUNCT
iiclr-17866	693	4	if	if	SCONJ
iiclr-17866	693	5	it	it	PRON
iiclr-17866	693	6	passed	pass	VERB
iiclr-17866	693	7	a	a	DET
iiclr-17866	693	8	vat	vat	NOUN
iiclr-17866	693	9	,	,	PUNCT
iiclr-17866	693	10	congress	congress	PROPN
iiclr-17866	693	11	would	would	AUX
iiclr-17866	693	12	undoubtedly	undoubtedly	ADV
iiclr-17866	693	13	budget	budget	VERB
iiclr-17866	693	14	based	base	VERB
iiclr-17866	693	15	on	on	ADP
iiclr-17866	693	16	the	the	DET
iiclr-17866	693	17	expectation	expectation	NOUN
iiclr-17866	693	18	of	of	ADP
iiclr-17866	693	19	receiving	receive	VERB
iiclr-17866	693	20	all	all	DET
iiclr-17866	693	21	the	the	DET
iiclr-17866	693	22	revenue	revenue	NOUN
iiclr-17866	693	23	it	it	PRON
iiclr-17866	693	24	anticipates	anticipate	VERB
iiclr-17866	693	25	the	the	DET
iiclr-17866	693	26	tax	tax	NOUN
iiclr-17866	693	27	raising	raising	NOUN
iiclr-17866	693	28	.	.	PUNCT
iiclr-17866	693	29	'	'	PUNCT
iiclr-17866	694	1	30	30	NUM
iiclr-17866	694	2	3	3	NUM
iiclr-17866	694	3	however	however	ADV
iiclr-17866	694	4	,	,	PUNCT
iiclr-17866	694	5	it	it	PRON
iiclr-17866	694	6	is	be	AUX
iiclr-17866	694	7	unrealistic	unrealistic	ADJ
iiclr-17866	694	8	that	that	SCONJ
iiclr-17866	694	9	the	the	DET
iiclr-17866	694	10	288	288	NUM
iiclr-17866	694	11	.	.	PUNCT
iiclr-17866	695	1	i	i	PRON
iiclr-17866	695	2	d.	d.	PROPN
iiclr-17866	695	3	at	at	ADP
iiclr-17866	695	4	3	3	NUM
iiclr-17866	695	5	.	.	NUM
iiclr-17866	695	6	289	289	NUM
iiclr-17866	695	7	.	.	PUNCT
iiclr-17866	696	1	i	i	PRON
iiclr-17866	696	2	d.	d.	PROPN
iiclr-17866	696	3	290	290	NUM
iiclr-17866	696	4	.	.	PUNCT
iiclr-17866	697	1	i	i	PRON
iiclr-17866	697	2	d.	d.	PROPN
iiclr-17866	697	3	at	at	ADP
iiclr-17866	697	4	1	1	NUM
iiclr-17866	697	5	.	.	X
iiclr-17866	697	6	291	291	NUM
iiclr-17866	697	7	.	.	PUNCT
iiclr-17866	698	1	i	i	PRON
iiclr-17866	698	2	d.	d.	PROPN
iiclr-17866	698	3	292	292	NUM
iiclr-17866	698	4	.	.	PUNCT
iiclr-17866	699	1	i	i	PRON
iiclr-17866	699	2	d.	d.	PROPN
iiclr-17866	699	3	293	293	NUM
iiclr-17866	699	4	.	.	PUNCT
iiclr-17866	700	1	i	i	PRON
iiclr-17866	700	2	d.	d.	PROPN
iiclr-17866	700	3	294	294	NUM
iiclr-17866	700	4	.	.	PUNCT
iiclr-17866	700	5	int'l	int'l	VERB
iiclr-17866	700	6	vat	vat	NOUN
iiclr-17866	700	7	ass'n	ass'n	NOUN
iiclr-17866	700	8	,	,	PUNCT
iiclr-17866	700	9	supra	supra	ADJ
iiclr-17866	700	10	note	note	NOUN
iiclr-17866	700	11	178	178	NUM
iiclr-17866	700	12	,	,	PUNCT
iiclr-17866	700	13	at	at	ADP
iiclr-17866	700	14	4	4	NUM
iiclr-17866	700	15	,	,	PUNCT
iiclr-17866	700	16	6	6	NUM
iiclr-17866	700	17	.	.	NOUN
iiclr-17866	700	18	295	295	NUM
iiclr-17866	700	19	.	.	PUNCT
iiclr-17866	701	1	i	i	PRON
iiclr-17866	701	2	d.	d.	PROPN
iiclr-17866	701	3	at	at	ADP
iiclr-17866	701	4	7	7	NUM
iiclr-17866	701	5	.	.	PUNCT
iiclr-17866	701	6	296	296	NUM
iiclr-17866	701	7	.	.	PUNCT
iiclr-17866	702	1	i	i	PRON
iiclr-17866	702	2	d.	d.	PROPN
iiclr-17866	702	3	297	297	NUM
iiclr-17866	702	4	.	.	PUNCT
iiclr-17866	703	1	johansson	johansson	PROPN
iiclr-17866	703	2	et	et	PROPN
iiclr-17866	703	3	al	al	PROPN
iiclr-17866	703	4	.	.	PROPN
iiclr-17866	703	5	,	,	PUNCT
iiclr-17866	703	6	supra	supra	PROPN
iiclr-17866	703	7	note	note	PROPN
iiclr-17866	703	8	6	6	NUM
iiclr-17866	703	9	,	,	PUNCT
iiclr-17866	703	10	at	at	ADP
iiclr-17866	703	11	19	19	NUM
iiclr-17866	703	12	;	;	PUNCT
iiclr-17866	703	13	int'l	int'l	ADV
iiclr-17866	703	14	vat	vat	NOUN
iiclr-17866	703	15	ass'n	ass'n	NOUN
iiclr-17866	703	16	,	,	PUNCT
iiclr-17866	703	17	supra	supra	ADJ
iiclr-17866	703	18	note	note	NOUN
iiclr-17866	703	19	178	178	NUM
iiclr-17866	703	20	,	,	PUNCT
iiclr-17866	703	21	at	at	ADP
iiclr-17866	703	22	7	7	NUM
iiclr-17866	703	23	.	.	NOUN
iiclr-17866	703	24	298	298	NUM
iiclr-17866	703	25	.	.	PUNCT
iiclr-17866	704	1	int'lvatass'n	int'lvatass'n	PROPN
iiclr-17866	704	2	,	,	PUNCT
iiclr-17866	704	3	supra	supra	ADJ
iiclr-17866	704	4	note	note	NOUN
iiclr-17866	704	5	178	178	NUM
iiclr-17866	704	6	,	,	PUNCT
iiclr-17866	704	7	at	at	ADP
iiclr-17866	704	8	7	7	NUM
iiclr-17866	704	9	.	.	ADP
iiclr-17866	704	10	299	299	NUM
iiclr-17866	704	11	.	.	PUNCT
iiclr-17866	705	1	i	i	PRON
iiclr-17866	705	2	d.	d.	PROPN
iiclr-17866	705	3	300	300	NUM
iiclr-17866	705	4	.	.	PUNCT
iiclr-17866	706	1	i	i	PRON
iiclr-17866	706	2	d.	d.	PROPN
iiclr-17866	706	3	at	at	ADP
iiclr-17866	706	4	10	10	NUM
iiclr-17866	706	5	.	.	PUNCT
iiclr-17866	707	1	301	301	NUM
iiclr-17866	707	2	.	.	PUNCT
iiclr-17866	707	3	dubay	dubay	PROPN
iiclr-17866	707	4	,	,	PUNCT
iiclr-17866	707	5	supra	supra	PROPN
iiclr-17866	707	6	note	note	PROPN
iiclr-17866	707	7	287	287	NUM
iiclr-17866	707	8	,	,	PUNCT
iiclr-17866	707	9	at	at	ADP
iiclr-17866	707	10	2	2	NUM
iiclr-17866	707	11	.	.	NOUN
iiclr-17866	707	12	302	302	NUM
iiclr-17866	707	13	.	.	PUNCT
iiclr-17866	708	1	i	i	PRON
iiclr-17866	708	2	d.	d.	PROPN
iiclr-17866	708	3	at	at	ADP
iiclr-17866	708	4	1	1	NUM
iiclr-17866	708	5	.	.	PUNCT
iiclr-17866	708	6	303	303	NUM
iiclr-17866	708	7	.	.	PUNCT
iiclr-17866	709	1	i	i	PRON
iiclr-17866	709	2	d.	d.	PROPN
iiclr-17866	709	3	at	at	ADP
iiclr-17866	709	4	2	2	NUM
iiclr-17866	709	5	-	-	SYM
iiclr-17866	709	6	3	3	NUM
iiclr-17866	709	7	.	.	PUNCT
iiclr-17866	710	1	revisiting	revisit	VERB
iiclr-17866	710	2	the	the	DET
iiclr-17866	710	3	value	value	NOUN
iiclr-17866	710	4	added	add	VERB
iiclr-17866	710	5	tax	tax	NOUN
iiclr-17866	710	6	government	government	NOUN
iiclr-17866	710	7	will	will	AUX
iiclr-17866	710	8	be	be	AUX
iiclr-17866	710	9	able	able	ADJ
iiclr-17866	710	10	to	to	PART
iiclr-17866	710	11	collect	collect	VERB
iiclr-17866	710	12	all	all	DET
iiclr-17866	710	13	the	the	DET
iiclr-17866	710	14	money	money	NOUN
iiclr-17866	710	15	that	that	PRON
iiclr-17866	710	16	is	be	AUX
iiclr-17866	710	17	budgeted.3	budgeted.3	ADP
iiclr-17866	710	18	0	0	NUM
iiclr-17866	710	19	4	4	NUM
iiclr-17866	710	20	according	accord	VERB
iiclr-17866	710	21	to	to	ADP
iiclr-17866	710	22	the	the	DET
iiclr-17866	710	23	heritage	heritage	NOUN
iiclr-17866	710	24	foundation	foundation	NOUN
iiclr-17866	710	25	,	,	PUNCT
iiclr-17866	710	26	"	"	PUNCT
iiclr-17866	710	27	when	when	SCONJ
iiclr-17866	710	28	the	the	DET
iiclr-17866	710	29	revenue	revenue	NOUN
iiclr-17866	710	30	comes	come	VERB
iiclr-17866	710	31	in	in	ADP
iiclr-17866	710	32	short	short	ADJ
iiclr-17866	710	33	,	,	PUNCT
iiclr-17866	710	34	as	as	SCONJ
iiclr-17866	710	35	it	it	PRON
iiclr-17866	710	36	surely	surely	ADV
iiclr-17866	710	37	would	would	AUX
iiclr-17866	710	38	,	,	PUNCT
iiclr-17866	710	39	the	the	DET
iiclr-17866	710	40	deficit	deficit	NOUN
iiclr-17866	710	41	would	would	AUX
iiclr-17866	710	42	increase	increase	VERB
iiclr-17866	710	43	by	by	ADP
iiclr-17866	710	44	the	the	DET
iiclr-17866	710	45	amount	amount	NOUN
iiclr-17866	710	46	of	of	ADP
iiclr-17866	710	47	the	the	DET
iiclr-17866	710	48	gap	gap	NOUN
iiclr-17866	710	49	,	,	PUNCT
iiclr-17866	710	50	and	and	CCONJ
iiclr-17866	710	51	a	a	DET
iiclr-17866	710	52	substantial	substantial	ADJ
iiclr-17866	710	53	deficit	deficit	NOUN
iiclr-17866	710	54	would	would	AUX
iiclr-17866	710	55	persist	persist	VERB
iiclr-17866	710	56	.	.	PUNCT
iiclr-17866	710	57	'	'	PUNCT
iiclr-17866	711	1	'	'	PUNCT
iiclr-17866	711	2	30	30	NUM
iiclr-17866	711	3	5	5	NUM
iiclr-17866	711	4	although	although	SCONJ
iiclr-17866	711	5	the	the	DET
iiclr-17866	711	6	average	average	ADJ
iiclr-17866	711	7	annual	annual	ADJ
iiclr-17866	711	8	revenue	revenue	NOUN
iiclr-17866	711	9	shortfall	shortfall	NOUN
iiclr-17866	711	10	of	of	ADP
iiclr-17866	711	11	all	all	DET
iiclr-17866	711	12	member	member	NOUN
iiclr-17866	711	13	states	state	NOUN
iiclr-17866	711	14	is	be	AUX
iiclr-17866	711	15	12	12	NUM
iiclr-17866	711	16	percent	percent	NOUN
iiclr-17866	711	17	,	,	PUNCT
iiclr-17866	711	18	some	some	DET
iiclr-17866	711	19	eu	eu	PROPN
iiclr-17866	711	20	members	member	NOUN
iiclr-17866	711	21	have	have	VERB
iiclr-17866	711	22	a	a	DET
iiclr-17866	711	23	shortfall	shortfall	NOUN
iiclr-17866	711	24	of	of	ADP
iiclr-17866	711	25	up	up	ADP
iiclr-17866	711	26	to	to	PART
iiclr-17866	711	27	30	30	NUM
iiclr-17866	711	28	percent.30	percent.30	NOUN
iiclr-17866	711	29	6	6	NUM
iiclr-17866	711	30	by	by	ADP
iiclr-17866	711	31	contrast	contrast	NOUN
iiclr-17866	711	32	,	,	PUNCT
iiclr-17866	711	33	in	in	ADP
iiclr-17866	711	34	2005	2005	NUM
iiclr-17866	711	35	the	the	DET
iiclr-17866	711	36	united	united	PROPN
iiclr-17866	711	37	states	states	PROPN
iiclr-17866	711	38	had	have	VERB
iiclr-17866	711	39	a	a	DET
iiclr-17866	711	40	twelve	twelve	NUM
iiclr-17866	711	41	percent	percent	NOUN
iiclr-17866	711	42	revenue	revenue	NOUN
iiclr-17866	711	43	shortfall	shortfall	NOUN
iiclr-17866	711	44	.	.	PUNCT
iiclr-17866	712	1	307	307	NUM
iiclr-17866	712	2	many	many	ADJ
iiclr-17866	712	3	supporters	supporter	NOUN
iiclr-17866	712	4	of	of	ADP
iiclr-17866	712	5	a	a	DET
iiclr-17866	712	6	vat	vat	NOUN
iiclr-17866	712	7	in	in	ADP
iiclr-17866	712	8	the	the	DET
iiclr-17866	712	9	united	united	PROPN
iiclr-17866	712	10	states	states	PROPN
iiclr-17866	712	11	propose	propose	VERB
iiclr-17866	712	12	a	a	DET
iiclr-17866	712	13	20	20	NUM
iiclr-17866	712	14	percent	percent	NOUN
iiclr-17866	712	15	rate.308	rate.308	ADV
iiclr-17866	712	16	applying	apply	VERB
iiclr-17866	712	17	this	this	DET
iiclr-17866	712	18	vat	vat	NOUN
iiclr-17866	712	19	to	to	ADP
iiclr-17866	712	20	the	the	DET
iiclr-17866	712	21	2005	2005	NUM
iiclr-17866	712	22	u.s	u.s	PROPN
iiclr-17866	712	23	.	.	PROPN
iiclr-17866	712	24	tax	tax	NOUN
iiclr-17866	712	25	information	information	NOUN
iiclr-17866	712	26	,	,	PUNCT
iiclr-17866	712	27	the	the	DET
iiclr-17866	712	28	united	united	PROPN
iiclr-17866	712	29	states	states	PROPN
iiclr-17866	712	30	would	would	AUX
iiclr-17866	712	31	have	have	AUX
iiclr-17866	712	32	generated	generate	VERB
iiclr-17866	712	33	$	$	SYM
iiclr-17866	712	34	1.26	1.26	NUM
iiclr-17866	712	35	trillion	trillion	NUM
iiclr-17866	712	36	in	in	ADP
iiclr-17866	712	37	tax	tax	NOUN
iiclr-17866	712	38	revenues	revenue	NOUN
iiclr-17866	712	39	,	,	PUNCT
iiclr-17866	712	40	which	which	PRON
iiclr-17866	712	41	would	would	AUX
iiclr-17866	712	42	be	be	AUX
iiclr-17866	712	43	a	a	DET
iiclr-17866	712	44	fifty	fifty	NUM
iiclr-17866	712	45	percent	percent	NOUN
iiclr-17866	712	46	tax	tax	NOUN
iiclr-17866	712	47	increase	increase	NOUN
iiclr-17866	712	48	for	for	ADP
iiclr-17866	712	49	that	that	DET
iiclr-17866	712	50	year.30	year.30	NOUN
iiclr-17866	712	51	9	9	NUM
iiclr-17866	712	52	however	however	ADV
iiclr-17866	712	53	,	,	PUNCT
iiclr-17866	712	54	using	use	VERB
iiclr-17866	712	55	the	the	DET
iiclr-17866	712	56	shortfall	shortfall	NOUN
iiclr-17866	712	57	data	datum	NOUN
iiclr-17866	712	58	from	from	ADP
iiclr-17866	712	59	the	the	DET
iiclr-17866	712	60	european	european	PROPN
iiclr-17866	712	61	union	union	PROPN
iiclr-17866	712	62	,	,	PUNCT
iiclr-17866	712	63	the	the	DET
iiclr-17866	712	64	united	united	PROPN
iiclr-17866	712	65	states	states	PROPN
iiclr-17866	712	66	would	would	AUX
iiclr-17866	712	67	have	have	AUX
iiclr-17866	712	68	had	have	VERB
iiclr-17866	712	69	a	a	DET
iiclr-17866	712	70	tax	tax	NOUN
iiclr-17866	712	71	receipt	receipt	NOUN
iiclr-17866	712	72	shortfall	shortfall	NOUN
iiclr-17866	712	73	of	of	ADP
iiclr-17866	712	74	$	$	SYM
iiclr-17866	712	75	156	156	NUM
iiclr-17866	712	76	billion	billion	NUM
iiclr-17866	712	77	(	(	PUNCT
iiclr-17866	712	78	under	under	ADP
iiclr-17866	712	79	the	the	DET
iiclr-17866	712	80	european	european	PROPN
iiclr-17866	712	81	union	union	PROPN
iiclr-17866	712	82	average	average	PROPN
iiclr-17866	712	83	)	)	PUNCT
iiclr-17866	712	84	and	and	CCONJ
iiclr-17866	712	85	$	$	SYM
iiclr-17866	712	86	390	390	NUM
iiclr-17866	712	87	billion	billion	NUM
iiclr-17866	712	88	(	(	PUNCT
iiclr-17866	712	89	the	the	DET
iiclr-17866	712	90	percent	percent	NOUN
iiclr-17866	712	91	amount	amount	NOUN
iiclr-17866	712	92	that	that	PRON
iiclr-17866	712	93	many	many	ADJ
iiclr-17866	712	94	nations	nation	NOUN
iiclr-17866	712	95	faced	face	VERB
iiclr-17866	712	96	)	)	PUNCT
iiclr-17866	712	97	.	.	PUNCT
iiclr-17866	713	1	310	310	NUM
iiclr-17866	713	2	"	"	PUNCT
iiclr-17866	713	3	annual	annual	ADJ
iiclr-17866	713	4	shortfalls	shortfall	NOUN
iiclr-17866	713	5	of	of	ADP
iiclr-17866	713	6	these	these	DET
iiclr-17866	713	7	magnitudes	magnitude	NOUN
iiclr-17866	713	8	would	would	AUX
iiclr-17866	713	9	prevent	prevent	VERB
iiclr-17866	713	10	a	a	DET
iiclr-17866	713	11	vat	vat	NOUN
iiclr-17866	713	12	from	from	ADP
iiclr-17866	713	13	eliminating	eliminate	VERB
iiclr-17866	713	14	the	the	DET
iiclr-17866	713	15	deficit	deficit	NOUN
iiclr-17866	713	16	and	and	CCONJ
iiclr-17866	713	17	lowering	lower	VERB
iiclr-17866	713	18	the	the	DET
iiclr-17866	713	19	debt	debt	NOUN
iiclr-17866	713	20	.	.	PUNCT
iiclr-17866	714	1	,	,	PUNCT
iiclr-17866	714	2	31	31	NUM
iiclr-17866	714	3	1	1	NUM
iiclr-17866	714	4	furthermore	furthermore	ADV
iiclr-17866	714	5	,	,	PUNCT
iiclr-17866	714	6	it	it	PRON
iiclr-17866	714	7	takes	take	VERB
iiclr-17866	714	8	a	a	DET
iiclr-17866	714	9	country	country	NOUN
iiclr-17866	714	10	several	several	ADJ
iiclr-17866	714	11	years	year	NOUN
iiclr-17866	714	12	to	to	PART
iiclr-17866	714	13	enforce	enforce	VERB
iiclr-17866	714	14	properly	properly	ADV
iiclr-17866	714	15	the	the	DET
iiclr-17866	714	16	vat	vat	NOUN
iiclr-17866	714	17	after	after	ADP
iiclr-17866	714	18	312implementing	312implementing	PROPN
iiclr-17866	714	19	the	the	DET
iiclr-17866	714	20	new	new	ADJ
iiclr-17866	714	21	system	system	NOUN
iiclr-17866	714	22	.	.	PUNCT
iiclr-17866	715	1	v.	v.	ADP
iiclr-17866	715	2	recommendations	recommendation	NOUN
iiclr-17866	715	3	although	although	SCONJ
iiclr-17866	715	4	time	time	NOUN
iiclr-17866	715	5	has	have	AUX
iiclr-17866	715	6	distanced	distance	VERB
iiclr-17866	715	7	the	the	DET
iiclr-17866	715	8	united	united	PROPN
iiclr-17866	715	9	states	states	PROPN
iiclr-17866	715	10	from	from	ADP
iiclr-17866	715	11	the	the	DET
iiclr-17866	715	12	2008	2008	NUM
iiclr-17866	715	13	-	-	SYM
iiclr-17866	715	14	2009	2009	NUM
iiclr-17866	715	15	recession	recession	NOUN
iiclr-17866	715	16	,	,	PUNCT
iiclr-17866	715	17	the	the	DET
iiclr-17866	715	18	country	country	NOUN
iiclr-17866	715	19	's	's	PART
iiclr-17866	715	20	economy	economy	NOUN
iiclr-17866	715	21	continues	continue	VERB
iiclr-17866	715	22	to	to	PART
iiclr-17866	715	23	struggle,1	struggle,1	NOUN
iiclr-17866	715	24	3	3	NUM
iiclr-17866	715	25	and	and	CCONJ
iiclr-17866	715	26	the	the	DET
iiclr-17866	715	27	job	job	NOUN
iiclr-17866	715	28	market	market	NOUN
iiclr-17866	715	29	is	be	AUX
iiclr-17866	715	30	still	still	ADV
iiclr-17866	715	31	lagging	lag	VERB
iiclr-17866	715	32	behind	behind	ADP
iiclr-17866	715	33	the	the	DET
iiclr-17866	715	34	technical	technical	ADJ
iiclr-17866	715	35	recovery.31	recovery.31	PROPN
iiclr-17866	715	36	4	4	NUM
iiclr-17866	715	37	overhauling	overhaul	VERB
iiclr-17866	715	38	the	the	DET
iiclr-17866	715	39	complex	complex	ADJ
iiclr-17866	715	40	united	united	PROPN
iiclr-17866	715	41	states	states	PROPN
iiclr-17866	715	42	corporate	corporate	ADJ
iiclr-17866	715	43	tax	tax	NOUN
iiclr-17866	715	44	system	system	NOUN
iiclr-17866	715	45	along	along	ADP
iiclr-17866	715	46	with	with	ADP
iiclr-17866	715	47	increasing	increase	VERB
iiclr-17866	715	48	the	the	DET
iiclr-17866	715	49	fiscal	fiscal	ADJ
iiclr-17866	715	50	responsibility	responsibility	NOUN
iiclr-17866	715	51	of	of	ADP
iiclr-17866	715	52	congress	congress	PROPN
iiclr-17866	715	53	will	will	AUX
iiclr-17866	715	54	help	help	VERB
iiclr-17866	715	55	the	the	DET
iiclr-17866	715	56	united	united	PROPN
iiclr-17866	715	57	states	states	PROPN
iiclr-17866	715	58	close	close	VERB
iiclr-17866	715	59	the	the	DET
iiclr-17866	715	60	projected	project	VERB
iiclr-17866	715	61	budget	budget	NOUN
iiclr-17866	715	62	deficits	deficit	NOUN
iiclr-17866	715	63	and	and	CCONJ
iiclr-17866	715	64	begin	begin	VERB
iiclr-17866	715	65	repaying	repay	VERB
iiclr-17866	715	66	the	the	DET
iiclr-17866	715	67	national	national	ADJ
iiclr-17866	715	68	debt	debt	NOUN
iiclr-17866	715	69	.	.	PUNCT
iiclr-17866	716	1	this	this	DET
iiclr-17866	716	2	note	note	NOUN
iiclr-17866	716	3	recommends	recommend	VERB
iiclr-17866	716	4	that	that	SCONJ
iiclr-17866	716	5	the	the	DET
iiclr-17866	716	6	united	united	PROPN
iiclr-17866	716	7	states	states	PROPN
iiclr-17866	716	8	should	should	AUX
iiclr-17866	716	9	look	look	VERB
iiclr-17866	716	10	to	to	ADP
iiclr-17866	716	11	the	the	DET
iiclr-17866	716	12	european	european	PROPN
iiclr-17866	716	13	union	union	PROPN
iiclr-17866	716	14	vat	vat	NOUN
iiclr-17866	716	15	as	as	ADP
iiclr-17866	716	16	a	a	DET
iiclr-17866	716	17	template	template	NOUN
iiclr-17866	716	18	for	for	ADP
iiclr-17866	716	19	the	the	DET
iiclr-17866	716	20	new	new	ADJ
iiclr-17866	716	21	system	system	NOUN
iiclr-17866	716	22	,	,	PUNCT
iiclr-17866	716	23	but	but	CCONJ
iiclr-17866	716	24	with	with	ADP
iiclr-17866	716	25	certain	certain	ADJ
iiclr-17866	716	26	improvements	improvement	NOUN
iiclr-17866	716	27	to	to	PART
iiclr-17866	716	28	better	well	ADV
iiclr-17866	716	29	promote	promote	VERB
iiclr-17866	716	30	economic	economic	ADJ
iiclr-17866	716	31	growth	growth	NOUN
iiclr-17866	716	32	and	and	CCONJ
iiclr-17866	716	33	development	development	NOUN
iiclr-17866	716	34	.	.	PUNCT
iiclr-17866	717	1	304	304	NUM
iiclr-17866	717	2	.	.	PUNCT
iiclr-17866	718	1	i	i	PRON
iiclr-17866	718	2	d.	d.	PROPN
iiclr-17866	718	3	at	at	ADP
iiclr-17866	718	4	3	3	NUM
iiclr-17866	718	5	.	.	NOUN
iiclr-17866	718	6	305	305	NUM
iiclr-17866	718	7	.	.	PUNCT
iiclr-17866	719	1	i	i	PRON
iiclr-17866	719	2	d.	d.	PROPN
iiclr-17866	719	3	306	306	NUM
iiclr-17866	719	4	.	.	PUNCT
iiclr-17866	720	1	i	i	PRON
iiclr-17866	720	2	d.	d.	PROPN
iiclr-17866	720	3	at	at	ADP
iiclr-17866	720	4	2	2	NUM
iiclr-17866	720	5	.	.	NUM
iiclr-17866	720	6	307	307	NUM
iiclr-17866	720	7	.	.	PUNCT
iiclr-17866	721	1	i	i	PRON
iiclr-17866	721	2	d.	d.	PROPN
iiclr-17866	721	3	308	308	NUM
iiclr-17866	721	4	.	.	PUNCT
iiclr-17866	722	1	i	i	PRON
iiclr-17866	722	2	d.	d.	PROPN
iiclr-17866	722	3	309	309	NUM
iiclr-17866	722	4	.	.	PUNCT
iiclr-17866	723	1	i	i	PRON
iiclr-17866	723	2	d.	d.	PROPN
iiclr-17866	723	3	310	310	NUM
iiclr-17866	723	4	.	.	PUNCT
iiclr-17866	724	1	i	i	PRON
iiclr-17866	724	2	d.	d.	PROPN
iiclr-17866	724	3	311	311	NUM
iiclr-17866	724	4	.	.	PUNCT
iiclr-17866	725	1	i	i	PRON
iiclr-17866	725	2	d.	d.	PROPN
iiclr-17866	725	3	312	312	NUM
iiclr-17866	725	4	.	.	PUNCT
iiclr-17866	726	1	see	see	VERB
iiclr-17866	726	2	reckon	reckon	VERB
iiclr-17866	726	3	llp	llp	PROPN
iiclr-17866	726	4	,	,	PUNCT
iiclr-17866	726	5	study	study	VERB
iiclr-17866	726	6	to	to	PART
iiclr-17866	726	7	quantify	quantify	VERB
iiclr-17866	726	8	and	and	CCONJ
iiclr-17866	726	9	analyse	analyse	VERB
iiclr-17866	726	10	the	the	DET
iiclr-17866	726	11	vat	vat	NOUN
iiclr-17866	726	12	gap	gap	NOUN
iiclr-17866	726	13	in	in	ADP
iiclr-17866	726	14	the	the	DET
iiclr-17866	726	15	eu-25	eu-25	NOUN
iiclr-17866	726	16	member	member	NOUN
iiclr-17866	726	17	states	state	NOUN
iiclr-17866	726	18	(	(	PUNCT
iiclr-17866	726	19	2009	2009	NUM
iiclr-17866	726	20	)	)	PUNCT
iiclr-17866	726	21	,	,	PUNCT
iiclr-17866	726	22	available	available	ADJ
iiclr-17866	726	23	at	at	ADP
iiclr-17866	726	24	http://ec.europa.eu/taxation	http://ec.europa.eu/taxation	NOUN
iiclr-17866	726	25	customs	custom	NOUN
iiclr-17866	726	26	/	/	SYM
iiclr-17866	726	27	resources/	resources/	NUM
iiclr-17866	726	28	documents	document	NOUN
iiclr-17866	726	29	/	/	SYM
iiclr-17866	726	30	taxation	taxation	NOUN
iiclr-17866	726	31	/	/	SYM
iiclr-17866	726	32	tax	tax	NOUN
iiclr-17866	726	33	cooperation/	cooperation/	NOUN
iiclr-17866	726	34	combating	combat	VERB
iiclr-17866	726	35	tax	tax	NOUN
iiclr-17866	726	36	-	-	PUNCT
iiclr-17866	726	37	fraud	fraud	NOUN
iiclr-17866	726	38	/	/	SYM
iiclr-17866	726	39	reckon	reckon	PROPN
iiclr-17866	726	40	report	report	NOUN
iiclr-17866	726	41	sep2009.pdf	sep2009.pdf	PROPN
iiclr-17866	726	42	313	313	NUM
iiclr-17866	726	43	.	.	PUNCT
iiclr-17866	727	1	don	don	PROPN
iiclr-17866	727	2	lee	lee	PROPN
iiclr-17866	727	3	,	,	PUNCT
iiclr-17866	727	4	recession	recession	NOUN
iiclr-17866	727	5	's	's	PART
iiclr-17866	727	6	over	over	ADV
iiclr-17866	727	7	,	,	PUNCT
iiclr-17866	727	8	economists	economist	NOUN
iiclr-17866	727	9	say	say	VERB
iiclr-17866	727	10	to	to	ADP
iiclr-17866	727	11	a	a	DET
iiclr-17866	727	12	skeptical	skeptical	ADJ
iiclr-17866	727	13	public	public	NOUN
iiclr-17866	727	14	,	,	PUNCT
iiclr-17866	727	15	l.a	l.a	PROPN
iiclr-17866	727	16	.	.	PROPN
iiclr-17866	727	17	times	times	PROPN
iiclr-17866	727	18	(	(	PUNCT
iiclr-17866	727	19	sept	sept	PROPN
iiclr-17866	727	20	.	.	PROPN
iiclr-17866	727	21	21	21	NUM
iiclr-17866	727	22	,	,	PUNCT
iiclr-17866	727	23	2010	2010	NUM
iiclr-17866	727	24	)	)	PUNCT
iiclr-17866	727	25	,	,	PUNCT
iiclr-17866	727	26	http://articies.latimes.com/2010/sep/21/business/la-fi-recession-over-20100921	http://articies.latimes.com/2010/sep/21/business/la-fi-recession-over-20100921	PROPN
iiclr-17866	727	27	.	.	PUNCT
iiclr-17866	727	28	314	314	NUM
iiclr-17866	727	29	.	.	PUNCT
iiclr-17866	728	1	jijo	jijo	PROPN
iiclr-17866	728	2	jacob	jacob	PROPN
iiclr-17866	728	3	,	,	PUNCT
iiclr-17866	728	4	top	top	VERB
iiclr-17866	728	5	five	five	NUM
iiclr-17866	728	6	reasons	reason	NOUN
iiclr-17866	728	7	for	for	ADP
iiclr-17866	728	8	high	high	ADJ
iiclr-17866	728	9	unemployment	unemployment	NOUN
iiclr-17866	728	10	in	in	ADP
iiclr-17866	728	11	us	we	PRON
iiclr-17866	728	12	,	,	PUNCT
iiclr-17866	728	13	int'lbus	int'lbus	PROPN
iiclr-17866	728	14	.	.	PUNCT
iiclr-17866	729	1	times	times	PROPN
iiclr-17866	729	2	(	(	PUNCT
iiclr-17866	729	3	feb	feb	PROPN
iiclr-17866	729	4	.	.	PROPN
iiclr-17866	729	5	9	9	NUM
iiclr-17866	729	6	,	,	PUNCT
iiclr-17866	729	7	2011	2011	NUM
iiclr-17866	729	8	)	)	PUNCT
iiclr-17866	729	9	,	,	PUNCT
iiclr-17866	729	10	http://www.ibtimes.com/articles/110575/20110209/us-jobs-unemployment-top-fivereasons.htm	http://www.ibtimes.com/articles/110575/20110209/us-jobs-unemployment-top-fivereasons.htm	PROPN
iiclr-17866	729	11	.	.	PUNCT
iiclr-17866	729	12	3732012	3732012	NUM
iiclr-17866	729	13	]	]	X
iiclr-17866	730	1	ind	ind	NOUN
iiclr-17866	730	2	.	.	PUNCT
iiclr-17866	731	1	int'l	int'l	PROPN
iiclr-17866	731	2	&	&	CCONJ
iiclr-17866	731	3	comp	comp	PROPN
iiclr-17866	731	4	.	.	PUNCT
iiclr-17866	732	1	l.	l.	PROPN
iiclr-17866	732	2	rev	rev	PROPN
iiclr-17866	732	3	.	.	PUNCT
iiclr-17866	733	1	the	the	DET
iiclr-17866	733	2	first	first	ADJ
iiclr-17866	733	3	measure	measure	NOUN
iiclr-17866	733	4	in	in	ADP
iiclr-17866	733	5	this	this	DET
iiclr-17866	733	6	note	note	NOUN
iiclr-17866	733	7	's	's	PART
iiclr-17866	733	8	proposed	propose	VERB
iiclr-17866	733	9	system	system	NOUN
iiclr-17866	733	10	is	be	AUX
iiclr-17866	733	11	to	to	PART
iiclr-17866	733	12	abolish	abolish	VERB
iiclr-17866	733	13	the	the	DET
iiclr-17866	733	14	corporate	corporate	ADJ
iiclr-17866	733	15	income	income	NOUN
iiclr-17866	733	16	tax	tax	NOUN
iiclr-17866	733	17	.	.	PUNCT
iiclr-17866	734	1	practically	practically	ADV
iiclr-17866	734	2	,	,	PUNCT
iiclr-17866	734	3	the	the	DET
iiclr-17866	734	4	united	united	PROPN
iiclr-17866	734	5	states	states	PROPN
iiclr-17866	734	6	government	government	NOUN
iiclr-17866	734	7	can	can	AUX
iiclr-17866	734	8	not	not	PART
iiclr-17866	734	9	tax	tax	VERB
iiclr-17866	734	10	a	a	DET
iiclr-17866	734	11	corporation	corporation	NOUN
iiclr-17866	734	12	-	-	PUNCT
iiclr-17866	734	13	it	it	PRON
iiclr-17866	734	14	can	can	AUX
iiclr-17866	734	15	only	only	ADV
iiclr-17866	734	16	tax	tax	VERB
iiclr-17866	734	17	individuals	individual	NOUN
iiclr-17866	734	18	.	.	PUNCT
iiclr-17866	735	1	315	315	NUM
iiclr-17866	736	1	and	and	CCONJ
iiclr-17866	736	2	although	although	SCONJ
iiclr-17866	736	3	a	a	DET
iiclr-17866	736	4	corporate	corporate	ADJ
iiclr-17866	736	5	tax	tax	NOUN
iiclr-17866	736	6	is	be	AUX
iiclr-17866	736	7	levied	levy	VERB
iiclr-17866	736	8	against	against	ADP
iiclr-17866	736	9	corporations	corporation	NOUN
iiclr-17866	736	10	,	,	PUNCT
iiclr-17866	736	11	ultimately	ultimately	ADV
iiclr-17866	736	12	all	all	DET
iiclr-17866	736	13	the	the	DET
iiclr-17866	736	14	money	money	NOUN
iiclr-17866	736	15	from	from	ADP
iiclr-17866	736	16	a	a	DET
iiclr-17866	736	17	corporation	corporation	NOUN
iiclr-17866	736	18	ends	end	VERB
iiclr-17866	736	19	up	up	ADP
iiclr-17866	736	20	going	go	VERB
iiclr-17866	736	21	to	to	ADP
iiclr-17866	736	22	a	a	DET
iiclr-17866	736	23	person.316	person.316	PROPN
iiclr-17866	736	24	however	however	ADV
iiclr-17866	736	25	,	,	PUNCT
iiclr-17866	736	26	the	the	DET
iiclr-17866	736	27	current	current	ADJ
iiclr-17866	736	28	united	united	PROPN
iiclr-17866	736	29	states	states	PROPN
iiclr-17866	736	30	corporate	corporate	ADJ
iiclr-17866	736	31	tax	tax	NOUN
iiclr-17866	736	32	structure	structure	NOUN
iiclr-17866	736	33	incentivizes	incentivize	VERB
iiclr-17866	736	34	companies	company	NOUN
iiclr-17866	736	35	to	to	PART
iiclr-17866	736	36	spend	spend	VERB
iiclr-17866	736	37	money	money	NOUN
iiclr-17866	736	38	to	to	PART
iiclr-17866	736	39	avoid	avoid	VERB
iiclr-17866	736	40	taxes	taxis	NOUN
iiclr-17866	736	41	,	,	PUNCT
iiclr-17866	736	42	which	which	PRON
iiclr-17866	736	43	provides	provide	VERB
iiclr-17866	736	44	little	little	ADJ
iiclr-17866	736	45	economic	economic	ADJ
iiclr-17866	736	46	benefit	benefit	NOUN
iiclr-17866	736	47	to	to	ADP
iiclr-17866	736	48	the	the	DET
iiclr-17866	736	49	nation	nation	NOUN
iiclr-17866	736	50	as	as	ADP
iiclr-17866	736	51	a	a	DET
iiclr-17866	736	52	whole.3	whole.3	PROPN
iiclr-17866	736	53	17	17	NUM
iiclr-17866	736	54	under	under	ADP
iiclr-17866	736	55	a	a	DET
iiclr-17866	736	56	vat	vat	NOUN
iiclr-17866	736	57	structure	structure	NOUN
iiclr-17866	736	58	,	,	PUNCT
iiclr-17866	736	59	compliance	compliance	NOUN
iiclr-17866	736	60	costs	cost	NOUN
iiclr-17866	736	61	will	will	AUX
iiclr-17866	736	62	be	be	AUX
iiclr-17866	736	63	lower	low	ADJ
iiclr-17866	736	64	than	than	SCONJ
iiclr-17866	736	65	the	the	DET
iiclr-17866	736	66	money	money	NOUN
iiclr-17866	736	67	companies	company	NOUN
iiclr-17866	736	68	currently	currently	ADV
iiclr-17866	736	69	spend	spend	VERB
iiclr-17866	736	70	to	to	PART
iiclr-17866	736	71	exploit	exploit	VERB
iiclr-17866	736	72	loopholes	loophole	NOUN
iiclr-17866	736	73	in	in	ADP
iiclr-17866	736	74	the	the	DET
iiclr-17866	736	75	irc	irc	NOUN
iiclr-17866	736	76	and	and	CCONJ
iiclr-17866	736	77	to	to	PART
iiclr-17866	736	78	comply	comply	VERB
iiclr-17866	736	79	with	with	ADP
iiclr-17866	736	80	the	the	DET
iiclr-17866	736	81	sarbanes	sarbane	NOUN
iiclr-17866	736	82	-	-	PUNCT
iiclr-17866	736	83	oxley	oxley	ADJ
iiclr-17866	736	84	act.318	act.318	NOUN
iiclr-17866	736	85	further	far	ADV
iiclr-17866	736	86	,	,	PUNCT
iiclr-17866	736	87	abolishing	abolish	VERB
iiclr-17866	736	88	this	this	DET
iiclr-17866	736	89	high	high	ADJ
iiclr-17866	736	90	corporate	corporate	ADJ
iiclr-17866	736	91	tax	tax	NOUN
iiclr-17866	736	92	rate	rate	NOUN
iiclr-17866	736	93	would	would	AUX
iiclr-17866	736	94	make	make	VERB
iiclr-17866	736	95	the	the	DET
iiclr-17866	736	96	united	united	PROPN
iiclr-17866	736	97	states	states	PROPN
iiclr-17866	736	98	a	a	DET
iiclr-17866	736	99	more	more	ADV
iiclr-17866	736	100	attractive	attractive	ADJ
iiclr-17866	736	101	place	place	NOUN
iiclr-17866	736	102	to	to	PART
iiclr-17866	736	103	conduct	conduct	VERB
iiclr-17866	736	104	business	business	NOUN
iiclr-17866	736	105	.	.	PUNCT
iiclr-17866	737	1	if	if	SCONJ
iiclr-17866	737	2	more	more	ADJ
iiclr-17866	737	3	businesses	business	NOUN
iiclr-17866	737	4	and	and	CCONJ
iiclr-17866	737	5	capital	capital	NOUN
iiclr-17866	737	6	come	come	VERB
iiclr-17866	737	7	to	to	ADP
iiclr-17866	737	8	the	the	DET
iiclr-17866	737	9	united	united	PROPN
iiclr-17866	737	10	states	states	PROPN
iiclr-17866	737	11	,	,	PUNCT
iiclr-17866	737	12	job	job	NOUN
iiclr-17866	737	13	creation	creation	NOUN
iiclr-17866	737	14	would	would	AUX
iiclr-17866	737	15	most	most	ADV
iiclr-17866	737	16	certainly	certainly	ADV
iiclr-17866	737	17	improve	improve	VERB
iiclr-17866	737	18	,	,	PUNCT
iiclr-17866	737	19	further	far	ADV
iiclr-17866	737	20	stimulating	stimulate	VERB
iiclr-17866	737	21	the	the	DET
iiclr-17866	737	22	economy	economy	NOUN
iiclr-17866	737	23	.	.	PUNCT
iiclr-17866	738	1	this	this	DET
iiclr-17866	738	2	note	note	NOUN
iiclr-17866	738	3	proposes	propose	VERB
iiclr-17866	738	4	a	a	DET
iiclr-17866	738	5	vat	vat	NOUN
iiclr-17866	738	6	system	system	NOUN
iiclr-17866	738	7	that	that	PRON
iiclr-17866	738	8	shares	share	VERB
iiclr-17866	738	9	many	many	ADJ
iiclr-17866	738	10	of	of	ADP
iiclr-17866	738	11	the	the	DET
iiclr-17866	738	12	same	same	ADJ
iiclr-17866	738	13	characteristics	characteristic	NOUN
iiclr-17866	738	14	as	as	SCONJ
iiclr-17866	738	15	the	the	DET
iiclr-17866	738	16	tax	tax	NOUN
iiclr-17866	738	17	overhaul	overhaul	NOUN
iiclr-17866	738	18	plan	plan	NOUN
iiclr-17866	738	19	representative	representative	PROPN
iiclr-17866	738	20	paul	paul	PROPN
iiclr-17866	738	21	ryan	ryan	PROPN
iiclr-17866	738	22	has	have	AUX
iiclr-17866	738	23	submitted	submit	VERB
iiclr-17866	738	24	to	to	ADP
iiclr-17866	738	25	the	the	DET
iiclr-17866	738	26	112th	112th	ADJ
iiclr-17866	738	27	congress.31	congress.31	PROPN
iiclr-17866	738	28	9	9	NUM
iiclr-17866	738	29	first	first	ADV
iiclr-17866	738	30	,	,	PUNCT
iiclr-17866	738	31	the	the	DET
iiclr-17866	738	32	corporate	corporate	ADJ
iiclr-17866	738	33	tax	tax	NOUN
iiclr-17866	738	34	would	would	AUX
iiclr-17866	738	35	be	be	AUX
iiclr-17866	738	36	abolished	abolish	VERB
iiclr-17866	738	37	and	and	CCONJ
iiclr-17866	738	38	replaced	replace	VERB
iiclr-17866	738	39	with	with	ADP
iiclr-17866	738	40	a	a	DET
iiclr-17866	738	41	subtraction	subtraction	NOUN
iiclr-17866	738	42	-	-	PUNCT
iiclr-17866	738	43	method	method	NOUN
iiclr-17866	738	44	vat	vat	NOUN
iiclr-17866	738	45	or	or	CCONJ
iiclr-17866	738	46	business	business	NOUN
iiclr-17866	738	47	consumption	consumption	NOUN
iiclr-17866	738	48	tax.32	tax.32	VERB
iiclr-17866	738	49	°	°	NOUN
iiclr-17866	738	50	instead	instead	ADV
iiclr-17866	738	51	of	of	ADP
iiclr-17866	738	52	an	an	DET
iiclr-17866	738	53	8.5	8.5	NUM
iiclr-17866	738	54	percent	percent	NOUN
iiclr-17866	738	55	vat	vat	NOUN
iiclr-17866	738	56	under	under	ADP
iiclr-17866	738	57	the	the	DET
iiclr-17866	738	58	ryan	ryan	PROPN
iiclr-17866	738	59	plan	plan	NOUN
iiclr-17866	738	60	,	,	PUNCT
iiclr-17866	738	61	however	however	ADV
iiclr-17866	738	62	,	,	PUNCT
iiclr-17866	738	63	the	the	DET
iiclr-17866	738	64	proposed	propose	VERB
iiclr-17866	738	65	vat	vat	NOUN
iiclr-17866	738	66	would	would	AUX
iiclr-17866	738	67	follow	follow	VERB
iiclr-17866	738	68	the	the	DET
iiclr-17866	738	69	european	european	PROPN
iiclr-17866	738	70	union	union	PROPN
iiclr-17866	738	71	's	's	PART
iiclr-17866	738	72	15	15	NUM
iiclr-17866	738	73	percent	percent	NOUN
iiclr-17866	738	74	vat	vat	NOUN
iiclr-17866	738	75	.	.	PUNCT
iiclr-17866	739	1	this	this	DET
iiclr-17866	739	2	note	note	NOUN
iiclr-17866	739	3	's	's	PART
iiclr-17866	739	4	proposed	propose	VERB
iiclr-17866	739	5	vat	vat	NOUN
iiclr-17866	739	6	system	system	NOUN
iiclr-17866	739	7	also	also	ADV
iiclr-17866	739	8	would	would	AUX
iiclr-17866	739	9	be	be	AUX
iiclr-17866	739	10	broad	broad	ADV
iiclr-17866	739	11	-	-	PUNCT
iiclr-17866	739	12	based	base	VERB
iiclr-17866	739	13	,	,	PUNCT
iiclr-17866	739	14	"	"	PUNCT
iiclr-17866	739	15	includ[ing	includ[e	VERB
iiclr-17866	739	16	]	]	PUNCT
iiclr-17866	739	17	all	all	DET
iiclr-17866	739	18	domestic	domestic	ADJ
iiclr-17866	739	19	consumption	consumption	NOUN
iiclr-17866	739	20	,	,	PUNCT
iiclr-17866	739	21	except	except	SCONJ
iiclr-17866	739	22	for	for	ADP
iiclr-17866	739	23	education	education	NOUN
iiclr-17866	739	24	,	,	PUNCT
iiclr-17866	739	25	government	government	NOUN
iiclr-17866	739	26	-	-	PUNCT
iiclr-17866	739	27	financed	finance	VERB
iiclr-17866	739	28	health	health	NOUN
iiclr-17866	739	29	care	care	NOUN
iiclr-17866	739	30	...	...	PUNCT
iiclr-17866	740	1	services	service	NOUN
iiclr-17866	740	2	of	of	ADP
iiclr-17866	740	3	charitable	charitable	ADJ
iiclr-17866	740	4	organizations	organization	NOUN
iiclr-17866	740	5	,	,	PUNCT
iiclr-17866	740	6	and	and	CCONJ
iiclr-17866	740	7	services	service	NOUN
iiclr-17866	740	8	performed	perform	VERB
iiclr-17866	740	9	by	by	ADP
iiclr-17866	740	10	sub	sub	ADJ
iiclr-17866	740	11	-	-	ADJ
iiclr-17866	740	12	national	national	ADJ
iiclr-17866	740	13	governments	government	NOUN
iiclr-17866	740	14	.	.	PUNCT
iiclr-17866	741	1	3	3	NUM
iiclr-17866	741	2	21	21	NUM
iiclr-17866	741	3	imposing	impose	VERB
iiclr-17866	741	4	a	a	DET
iiclr-17866	741	5	broad	broad	ADV
iiclr-17866	741	6	-	-	PUNCT
iiclr-17866	741	7	based	base	VERB
iiclr-17866	741	8	vat	vat	NOUN
iiclr-17866	741	9	and	and	CCONJ
iiclr-17866	741	10	eliminating	eliminate	VERB
iiclr-17866	741	11	the	the	DET
iiclr-17866	741	12	corporate	corporate	ADJ
iiclr-17866	741	13	tax	tax	NOUN
iiclr-17866	741	14	would	would	AUX
iiclr-17866	741	15	increase	increase	VERB
iiclr-17866	741	16	tax	tax	NOUN
iiclr-17866	741	17	liability	liability	NOUN
iiclr-17866	741	18	by	by	ADP
iiclr-17866	741	19	about	about	ADV
iiclr-17866	741	20	$	$	SYM
iiclr-17866	741	21	600	600	NUM
iiclr-17866	741	22	billion	billion	NUM
iiclr-17866	741	23	,	,	PUNCT
iiclr-17866	741	24	which	which	PRON
iiclr-17866	741	25	represents	represent	VERB
iiclr-17866	741	26	3.7	3.7	NUM
iiclr-17866	741	27	percent	percent	NOUN
iiclr-17866	741	28	of	of	ADP
iiclr-17866	741	29	united	united	PROPN
iiclr-17866	741	30	states	states	PROPN
iiclr-17866	741	31	gdp.322	gdp.322	PROPN
iiclr-17866	741	32	enacting	enact	VERB
iiclr-17866	741	33	a	a	DET
iiclr-17866	741	34	vat	vat	NOUN
iiclr-17866	741	35	will	will	AUX
iiclr-17866	741	36	likely	likely	ADV
iiclr-17866	741	37	be	be	AUX
iiclr-17866	741	38	politically	politically	ADV
iiclr-17866	741	39	unpopular	unpopular	ADJ
iiclr-17866	741	40	,	,	PUNCT
iiclr-17866	741	41	especially	especially	ADV
iiclr-17866	741	42	in	in	ADP
iiclr-17866	741	43	the	the	DET
iiclr-17866	741	44	early	early	ADJ
iiclr-17866	741	45	stages	stage	NOUN
iiclr-17866	741	46	of	of	ADP
iiclr-17866	741	47	implementation	implementation	NOUN
iiclr-17866	741	48	.	.	PUNCT
iiclr-17866	742	1	323	323	NUM
iiclr-17866	742	2	but	but	CCONJ
iiclr-17866	742	3	every	every	DET
iiclr-17866	742	4	tax	tax	NOUN
iiclr-17866	742	5	policy	policy	NOUN
iiclr-17866	742	6	needs	need	VERB
iiclr-17866	742	7	to	to	PART
iiclr-17866	742	8	consider	consider	VERB
iiclr-17866	742	9	equity	equity	NOUN
iiclr-17866	742	10	,	,	PUNCT
iiclr-17866	742	11	efficiency	efficiency	NOUN
iiclr-17866	742	12	,	,	PUNCT
iiclr-17866	742	13	and	and	CCONJ
iiclr-17866	742	14	simplicity.324	simplicity.324	ADV
iiclr-17866	742	15	implementing	implement	VERB
iiclr-17866	742	16	a	a	DET
iiclr-17866	742	17	vat	vat	NOUN
iiclr-17866	742	18	will	will	AUX
iiclr-17866	742	19	be	be	AUX
iiclr-17866	742	20	more	more	ADV
iiclr-17866	742	21	efficient	efficient	ADJ
iiclr-17866	742	22	,	,	PUNCT
iiclr-17866	742	23	both	both	CCONJ
iiclr-17866	742	24	in	in	ADP
iiclr-17866	742	25	collection	collection	NOUN
iiclr-17866	742	26	and	and	CCONJ
iiclr-17866	742	27	economic	economic	ADJ
iiclr-17866	742	28	terms	term	NOUN
iiclr-17866	742	29	,	,	PUNCT
iiclr-17866	742	30	and	and	CCONJ
iiclr-17866	742	31	will	will	AUX
iiclr-17866	742	32	be	be	AUX
iiclr-17866	742	33	simpler	simple	ADJ
iiclr-17866	742	34	.	.	PUNCT
iiclr-17866	743	1	moreover	moreover	ADV
iiclr-17866	743	2	,	,	PUNCT
iiclr-17866	743	3	the	the	DET
iiclr-17866	743	4	vat	vat	NOUN
iiclr-17866	743	5	will	will	AUX
iiclr-17866	743	6	be	be	AUX
iiclr-17866	743	7	equally	equally	ADV
iiclr-17866	743	8	administered	administer	VERB
iiclr-17866	743	9	,	,	PUNCT
iiclr-17866	743	10	whereas	whereas	SCONJ
iiclr-17866	743	11	both	both	CCONJ
iiclr-17866	743	12	the	the	DET
iiclr-17866	743	13	current	current	ADJ
iiclr-17866	743	14	income	income	NOUN
iiclr-17866	743	15	tax	tax	NOUN
iiclr-17866	743	16	and	and	CCONJ
iiclr-17866	743	17	corporate	corporate	ADJ
iiclr-17866	743	18	tax	tax	NOUN
iiclr-17866	743	19	systems	system	NOUN
iiclr-17866	743	20	are	be	AUX
iiclr-17866	743	21	progressive	progressive	ADJ
iiclr-17866	743	22	.	.	PUNCT
iiclr-17866	744	1	however	however	ADV
iiclr-17866	744	2	,	,	PUNCT
iiclr-17866	744	3	there	there	PRON
iiclr-17866	744	4	will	will	AUX
iiclr-17866	744	5	be	be	AUX
iiclr-17866	744	6	a	a	DET
iiclr-17866	744	7	great	great	ADJ
iiclr-17866	744	8	deal	deal	NOUN
iiclr-17866	744	9	of	of	ADP
iiclr-17866	744	10	backlash	backlash	NOUN
iiclr-17866	744	11	from	from	ADP
iiclr-17866	744	12	citizens	citizen	NOUN
iiclr-17866	744	13	because	because	SCONJ
iiclr-17866	744	14	the	the	DET
iiclr-17866	744	15	effective	effective	ADJ
iiclr-17866	744	16	individual	individual	ADJ
iiclr-17866	744	17	tax	tax	NOUN
iiclr-17866	744	18	rate	rate	NOUN
iiclr-17866	744	19	will	will	AUX
iiclr-17866	744	20	increase	increase	VERB
iiclr-17866	744	21	because	because	SCONJ
iiclr-17866	744	22	the	the	DET
iiclr-17866	744	23	price	price	NOUN
iiclr-17866	744	24	315	315	NUM
iiclr-17866	744	25	.	.	PUNCT
iiclr-17866	745	1	megan	megan	PROPN
iiclr-17866	745	2	mcardle	mcardle	PROPN
iiclr-17866	745	3	,	,	PUNCT
iiclr-17866	745	4	why	why	SCONJ
iiclr-17866	745	5	we	we	PRON
iiclr-17866	745	6	should	should	AUX
iiclr-17866	745	7	eliminate	eliminate	VERB
iiclr-17866	745	8	the	the	DET
iiclr-17866	745	9	corporate	corporate	ADJ
iiclr-17866	745	10	income	income	NOUN
iiclr-17866	745	11	tax	tax	NOUN
iiclr-17866	745	12	,	,	PUNCT
iiclr-17866	745	13	atlantic	atlantic	PROPN
iiclr-17866	745	14	(	(	PUNCT
iiclr-17866	745	15	oct	oct	PROPN
iiclr-17866	745	16	.	.	PROPN
iiclr-17866	745	17	28	28	NUM
iiclr-17866	745	18	,	,	PUNCT
iiclr-17866	745	19	2010	2010	NUM
iiclr-17866	745	20	)	)	PUNCT
iiclr-17866	745	21	,	,	PUNCT
iiclr-17866	745	22	http://www.theatlantic.com/business/archive2010/1	http://www.theatlantic.com/business/archive2010/1	NOUN
iiclr-17866	745	23	0	0	NUM
iiclr-17866	745	24	/	/	SYM
iiclr-17866	745	25	why	why	SCONJ
iiclr-17866	745	26	-	-	PUNCT
iiclr-17866	745	27	we	we	PRON
iiclr-17866	745	28	-	-	PUNCT
iiclr-17866	745	29	should	should	AUX
iiclr-17866	745	30	-	-	PUNCT
iiclr-17866	745	31	eliminate	eliminate	VERB
iiclr-17866	745	32	-	-	PUNCT
iiclr-17866	745	33	thecorporate	thecorporate	NOUN
iiclr-17866	745	34	-	-	PUNCT
iiclr-17866	745	35	income	income	NOUN
iiclr-17866	745	36	-	-	PUNCT
iiclr-17866	745	37	tax/6535	tax/6535	NOUN
iiclr-17866	745	38	1/.	1/.	NUM
iiclr-17866	745	39	316	316	NUM
iiclr-17866	745	40	.	.	PUNCT
iiclr-17866	746	1	i	i	PRON
iiclr-17866	746	2	d.	d.	PROPN
iiclr-17866	746	3	317	317	NUM
iiclr-17866	746	4	.	.	PUNCT
iiclr-17866	747	1	i	i	PRON
iiclr-17866	747	2	d.	d.	PROPN
iiclr-17866	747	3	318	318	NUM
iiclr-17866	747	4	.	.	PUNCT
iiclr-17866	748	1	see	see	VERB
iiclr-17866	748	2	supra	supra	PROPN
iiclr-17866	748	3	part	part	PROPN
iiclr-17866	748	4	ii.b	ii.b	PROPN
iiclr-17866	748	5	(	(	PUNCT
iiclr-17866	748	6	discussing	discuss	VERB
iiclr-17866	748	7	corporate	corporate	ADJ
iiclr-17866	748	8	loopholes	loophole	NOUN
iiclr-17866	748	9	and	and	CCONJ
iiclr-17866	748	10	compliance	compliance	NOUN
iiclr-17866	748	11	costs	cost	NOUN
iiclr-17866	748	12	)	)	PUNCT
iiclr-17866	748	13	.	.	PUNCT
iiclr-17866	749	1	319	319	X
iiclr-17866	749	2	.	.	PUNCT
iiclr-17866	750	1	see	see	VERB
iiclr-17866	750	2	supra	supra	PROPN
iiclr-17866	750	3	part	part	NOUN
iiclr-17866	750	4	iv.c	iv.c	PROPN
iiclr-17866	750	5	(	(	PUNCT
iiclr-17866	750	6	discussing	discuss	VERB
iiclr-17866	750	7	rep	rep	PROPN
iiclr-17866	750	8	.	.	PROPN
iiclr-17866	750	9	paul	paul	PROPN
iiclr-17866	750	10	ryan	ryan	PROPN
iiclr-17866	750	11	's	's	PART
iiclr-17866	750	12	proposal	proposal	NOUN
iiclr-17866	750	13	to	to	ADP
iiclr-17866	750	14	congress	congress	PROPN
iiclr-17866	750	15	)	)	PUNCT
iiclr-17866	750	16	.	.	PUNCT
iiclr-17866	751	1	320	320	NUM
iiclr-17866	751	2	.	.	PUNCT
iiclr-17866	751	3	bickley	bickley	PROPN
iiclr-17866	751	4	,	,	PUNCT
iiclr-17866	751	5	supra	supra	PROPN
iiclr-17866	751	6	note	note	PROPN
iiclr-17866	751	7	251	251	NUM
iiclr-17866	751	8	,	,	PUNCT
iiclr-17866	751	9	at	at	ADP
iiclr-17866	751	10	7	7	NUM
iiclr-17866	751	11	;	;	PUNCT
iiclr-17866	751	12	see	see	VERB
iiclr-17866	751	13	supra	supra	PROPN
iiclr-17866	751	14	note	note	NOUN
iiclr-17866	751	15	202	202	NUM
iiclr-17866	751	16	and	and	CCONJ
iiclr-17866	751	17	accompanying	accompany	VERB
iiclr-17866	751	18	text	text	NOUN
iiclr-17866	751	19	.	.	PUNCT
iiclr-17866	752	1	321	321	NUM
iiclr-17866	752	2	.	.	X
iiclr-17866	752	3	toder	toder	PROPN
iiclr-17866	752	4	&	&	CCONJ
iiclr-17866	752	5	rosenberg	rosenberg	PROPN
iiclr-17866	752	6	,	,	PUNCT
iiclr-17866	752	7	supra	supra	PROPN
iiclr-17866	752	8	note	note	PROPN
iiclr-17866	752	9	270	270	NUM
iiclr-17866	752	10	,	,	PUNCT
iiclr-17866	752	11	at	at	ADP
iiclr-17866	752	12	12	12	NUM
iiclr-17866	752	13	.	.	PUNCT
iiclr-17866	752	14	322	322	NUM
iiclr-17866	752	15	.	.	PUNCT
iiclr-17866	753	1	see	see	VERB
iiclr-17866	753	2	i	i	PRON
iiclr-17866	753	3	d.	d.	PROPN
iiclr-17866	753	4	323	323	NUM
iiclr-17866	753	5	.	.	PUNCT
iiclr-17866	754	1	see	see	VERB
iiclr-17866	754	2	supra	supra	PROPN
iiclr-17866	754	3	part	part	NOUN
iiclr-17866	754	4	iv.d.2	iv.d.2	NOUN
iiclr-17866	754	5	.	.	PUNCT
iiclr-17866	755	1	(	(	PUNCT
iiclr-17866	755	2	discussing	discuss	VERB
iiclr-17866	755	3	political	political	ADJ
iiclr-17866	755	4	fallout	fallout	NOUN
iiclr-17866	755	5	in	in	ADP
iiclr-17866	755	6	countries	country	NOUN
iiclr-17866	755	7	that	that	PRON
iiclr-17866	755	8	have	have	AUX
iiclr-17866	755	9	enacted	enact	VERB
iiclr-17866	755	10	a	a	DET
iiclr-17866	755	11	vat	vat	NOUN
iiclr-17866	755	12	)	)	PUNCT
iiclr-17866	755	13	.	.	PUNCT
iiclr-17866	756	1	324	324	NUM
iiclr-17866	756	2	.	.	PUNCT
iiclr-17866	757	1	j.	j.	PROPN
iiclr-17866	757	2	econ	econ	PROPN
iiclr-17866	757	3	.	.	PUNCT
iiclr-17866	758	1	comm	comm	NOUN
iiclr-17866	758	2	.	.	PUNCT
iiclr-17866	759	1	,	,	PUNCT
iiclr-17866	759	2	supra	supra	PROPN
iiclr-17866	759	3	note	note	VERB
iiclr-17866	759	4	42	42	NUM
iiclr-17866	759	5	,	,	PUNCT
iiclr-17866	759	6	at	at	ADP
iiclr-17866	759	7	9	9	NUM
iiclr-17866	759	8	.	.	PUNCT
iiclr-17866	760	1	[	[	X
iiclr-17866	760	2	vol	vol	NOUN
iiclr-17866	760	3	.	.	PUNCT
iiclr-17866	761	1	22:2	22:2	NUM
iiclr-17866	761	2	revisiting	revisit	VERB
iiclr-17866	761	3	the	the	DET
iiclr-17866	761	4	value	value	NOUN
iiclr-17866	761	5	added	add	VERB
iiclr-17866	761	6	tax	tax	NOUN
iiclr-17866	761	7	of	of	ADP
iiclr-17866	761	8	goods	good	NOUN
iiclr-17866	761	9	and	and	CCONJ
iiclr-17866	761	10	services	service	NOUN
iiclr-17866	761	11	will	will	AUX
iiclr-17866	761	12	increase	increase	VERB
iiclr-17866	761	13	.	.	PUNCT
iiclr-17866	762	1	while	while	SCONJ
iiclr-17866	762	2	some	some	PRON
iiclr-17866	762	3	of	of	ADP
iiclr-17866	762	4	this	this	DET
iiclr-17866	762	5	effective	effective	ADJ
iiclr-17866	762	6	tax	tax	NOUN
iiclr-17866	762	7	rate	rate	NOUN
iiclr-17866	762	8	increase	increase	NOUN
iiclr-17866	762	9	will	will	AUX
iiclr-17866	762	10	be	be	AUX
iiclr-17866	762	11	mitigated	mitigate	VERB
iiclr-17866	762	12	with	with	ADP
iiclr-17866	762	13	a	a	DET
iiclr-17866	762	14	lowering	lowering	NOUN
iiclr-17866	762	15	of	of	ADP
iiclr-17866	762	16	the	the	DET
iiclr-17866	762	17	personal	personal	ADJ
iiclr-17866	762	18	income	income	NOUN
iiclr-17866	762	19	tax,325	tax,325	X
iiclr-17866	762	20	it	it	PRON
iiclr-17866	762	21	is	be	AUX
iiclr-17866	762	22	likely	likely	ADJ
iiclr-17866	762	23	that	that	SCONJ
iiclr-17866	762	24	individuals	individual	NOUN
iiclr-17866	762	25	will	will	AUX
iiclr-17866	762	26	experience	experience	VERB
iiclr-17866	762	27	a	a	DET
iiclr-17866	762	28	higher	high	ADJ
iiclr-17866	762	29	tax	tax	NOUN
iiclr-17866	762	30	burden	burden	NOUN
iiclr-17866	762	31	than	than	SCONJ
iiclr-17866	762	32	they	they	PRON
iiclr-17866	762	33	currently	currently	ADV
iiclr-17866	762	34	have	have	VERB
iiclr-17866	762	35	.	.	PUNCT
iiclr-17866	763	1	this	this	PRON
iiclr-17866	763	2	is	be	AUX
iiclr-17866	763	3	especially	especially	ADV
iiclr-17866	763	4	true	true	ADJ
iiclr-17866	763	5	for	for	ADP
iiclr-17866	763	6	the	the	DET
iiclr-17866	763	7	forty	forty	NUM
iiclr-17866	763	8	-	-	PUNCT
iiclr-17866	763	9	seven	seven	NUM
iiclr-17866	763	10	percent	percent	NOUN
iiclr-17866	763	11	of	of	ADP
iiclr-17866	763	12	american	american	ADJ
iiclr-17866	763	13	households	household	NOUN
iiclr-17866	763	14	that	that	PRON
iiclr-17866	763	15	do	do	AUX
iiclr-17866	763	16	not	not	PART
iiclr-17866	763	17	pay	pay	VERB
iiclr-17866	763	18	federal	federal	ADJ
iiclr-17866	763	19	income	income	NOUN
iiclr-17866	763	20	taxes.326	taxes.326	NUM
iiclr-17866	763	21	however	however	ADV
iiclr-17866	763	22	,	,	PUNCT
iiclr-17866	763	23	this	this	DET
iiclr-17866	763	24	effective	effective	ADJ
iiclr-17866	763	25	increase	increase	NOUN
iiclr-17866	763	26	is	be	AUX
iiclr-17866	763	27	necessary	necessary	ADJ
iiclr-17866	763	28	if	if	SCONJ
iiclr-17866	763	29	the	the	DET
iiclr-17866	763	30	united	united	PROPN
iiclr-17866	763	31	states	states	PROPN
iiclr-17866	763	32	is	be	AUX
iiclr-17866	763	33	going	go	VERB
iiclr-17866	763	34	to	to	PART
iiclr-17866	763	35	pay	pay	VERB
iiclr-17866	763	36	down	down	ADP
iiclr-17866	763	37	its	its	PRON
iiclr-17866	763	38	national	national	ADJ
iiclr-17866	763	39	debt	debt	NOUN
iiclr-17866	763	40	to	to	ADP
iiclr-17866	763	41	a	a	DET
iiclr-17866	763	42	sustainable	sustainable	ADJ
iiclr-17866	763	43	level	level	NOUN
iiclr-17866	763	44	.	.	PUNCT
iiclr-17866	764	1	congress	congress	PROPN
iiclr-17866	764	2	and	and	CCONJ
iiclr-17866	764	3	the	the	DET
iiclr-17866	764	4	president	president	NOUN
iiclr-17866	764	5	will	will	AUX
iiclr-17866	764	6	need	need	VERB
iiclr-17866	764	7	to	to	PART
iiclr-17866	764	8	thoroughly	thoroughly	ADV
iiclr-17866	764	9	outline	outline	VERB
iiclr-17866	764	10	how	how	SCONJ
iiclr-17866	764	11	a	a	DET
iiclr-17866	764	12	vat	vat	NOUN
iiclr-17866	764	13	will	will	AUX
iiclr-17866	764	14	increase	increase	VERB
iiclr-17866	764	15	tax	tax	NOUN
iiclr-17866	764	16	revenues	revenue	NOUN
iiclr-17866	764	17	in	in	ADP
iiclr-17866	764	18	order	order	NOUN
iiclr-17866	764	19	to	to	PART
iiclr-17866	764	20	pay	pay	VERB
iiclr-17866	764	21	down	down	ADP
iiclr-17866	764	22	the	the	DET
iiclr-17866	764	23	nation	nation	NOUN
iiclr-17866	764	24	's	's	PART
iiclr-17866	764	25	unsustainable	unsustainable	ADJ
iiclr-17866	764	26	debt	debt	NOUN
iiclr-17866	764	27	.	.	PUNCT
iiclr-17866	765	1	the	the	DET
iiclr-17866	765	2	government	government	NOUN
iiclr-17866	765	3	also	also	ADV
iiclr-17866	765	4	will	will	AUX
iiclr-17866	765	5	need	need	VERB
iiclr-17866	765	6	to	to	PART
iiclr-17866	765	7	make	make	VERB
iiclr-17866	765	8	a	a	DET
iiclr-17866	765	9	serious	serious	ADJ
iiclr-17866	765	10	effort	effort	NOUN
iiclr-17866	765	11	to	to	PART
iiclr-17866	765	12	reign	reign	VERB
iiclr-17866	765	13	in	in	ADP
iiclr-17866	765	14	government	government	NOUN
iiclr-17866	765	15	spending	spending	NOUN
iiclr-17866	765	16	,	,	PUNCT
iiclr-17866	765	17	including	include	VERB
iiclr-17866	765	18	reforming	reform	VERB
iiclr-17866	765	19	and	and	CCONJ
iiclr-17866	765	20	improving	improve	VERB
iiclr-17866	765	21	the	the	DET
iiclr-17866	765	22	nation	nation	NOUN
iiclr-17866	765	23	's	's	PART
iiclr-17866	765	24	entitlement	entitlement	NOUN
iiclr-17866	765	25	programs	program	NOUN
iiclr-17866	765	26	.	.	PUNCT
iiclr-17866	766	1	with	with	ADP
iiclr-17866	766	2	more	more	ADJ
iiclr-17866	766	3	revenue	revenue	NOUN
iiclr-17866	766	4	coming	come	VERB
iiclr-17866	766	5	into	into	ADP
iiclr-17866	766	6	the	the	DET
iiclr-17866	766	7	united	united	PROPN
iiclr-17866	766	8	states	states	PROPN
iiclr-17866	766	9	treasury	treasury	PROPN
iiclr-17866	766	10	department	department	PROPN
iiclr-17866	766	11	,	,	PUNCT
iiclr-17866	766	12	the	the	DET
iiclr-17866	766	13	government	government	NOUN
iiclr-17866	766	14	will	will	AUX
iiclr-17866	766	15	be	be	AUX
iiclr-17866	766	16	tempted	tempt	VERB
iiclr-17866	766	17	to	to	PART
iiclr-17866	766	18	use	use	VERB
iiclr-17866	766	19	the	the	DET
iiclr-17866	766	20	money	money	NOUN
iiclr-17866	766	21	to	to	PART
iiclr-17866	766	22	increase	increase	VERB
iiclr-17866	766	23	spending	spend	VERB
iiclr-17866	766	24	to	to	PART
iiclr-17866	766	25	provide	provide	VERB
iiclr-17866	766	26	more	more	ADJ
iiclr-17866	766	27	"	"	PUNCT
iiclr-17866	766	28	benefits	benefit	NOUN
iiclr-17866	766	29	"	"	PUNCT
iiclr-17866	766	30	to	to	ADP
iiclr-17866	766	31	the	the	DET
iiclr-17866	766	32	public	public	NOUN
iiclr-17866	766	33	.	.	PUNCT
iiclr-17866	767	1	many	many	ADJ
iiclr-17866	767	2	analysts	analyst	NOUN
iiclr-17866	767	3	say	say	VERB
iiclr-17866	767	4	the	the	DET
iiclr-17866	767	5	european	european	ADJ
iiclr-17866	767	6	vat	vat	NOUN
iiclr-17866	767	7	has	have	AUX
iiclr-17866	767	8	been	be	AUX
iiclr-17866	767	9	a	a	DET
iiclr-17866	767	10	failure	failure	NOUN
iiclr-17866	767	11	because	because	SCONJ
iiclr-17866	767	12	european	european	ADJ
iiclr-17866	767	13	countries	country	NOUN
iiclr-17866	767	14	continue	continue	VERB
iiclr-17866	767	15	to	to	PART
iiclr-17866	767	16	run	run	VERB
iiclr-17866	767	17	major	major	ADJ
iiclr-17866	768	1	deficits.327	deficits.327	NOUN
iiclr-17866	769	1	the	the	DET
iiclr-17866	769	2	european	european	ADJ
iiclr-17866	769	3	deficit	deficit	NOUN
iiclr-17866	769	4	problem	problem	NOUN
iiclr-17866	769	5	is	be	AUX
iiclr-17866	769	6	a	a	DET
iiclr-17866	769	7	result	result	NOUN
iiclr-17866	769	8	of	of	ADP
iiclr-17866	769	9	too	too	ADV
iiclr-17866	769	10	much	much	ADJ
iiclr-17866	769	11	spending	spending	NOUN
iiclr-17866	769	12	,	,	PUNCT
iiclr-17866	769	13	not	not	PART
iiclr-17866	769	14	a	a	DET
iiclr-17866	769	15	lack	lack	NOUN
iiclr-17866	769	16	of	of	ADP
iiclr-17866	769	17	revenue	revenue	NOUN
iiclr-17866	769	18	.	.	PUNCT
iiclr-17866	770	1	328	328	NUM
iiclr-17866	770	2	to	to	PART
iiclr-17866	770	3	combat	combat	VERB
iiclr-17866	770	4	this	this	DET
iiclr-17866	770	5	inherent	inherent	ADJ
iiclr-17866	770	6	temptation	temptation	NOUN
iiclr-17866	770	7	,	,	PUNCT
iiclr-17866	770	8	congress	congress	PROPN
iiclr-17866	770	9	should	should	AUX
iiclr-17866	770	10	pass	pass	VERB
iiclr-17866	770	11	a	a	DET
iiclr-17866	770	12	law	law	NOUN
iiclr-17866	770	13	earmarking	earmark	VERB
iiclr-17866	770	14	a	a	DET
iiclr-17866	770	15	certain	certain	ADJ
iiclr-17866	770	16	percentage	percentage	NOUN
iiclr-17866	770	17	of	of	ADP
iiclr-17866	770	18	the	the	DET
iiclr-17866	770	19	increased	increase	VERB
iiclr-17866	770	20	tax	tax	NOUN
iiclr-17866	770	21	revenue	revenue	NOUN
iiclr-17866	770	22	for	for	ADP
iiclr-17866	770	23	paying	pay	VERB
iiclr-17866	770	24	down	down	ADP
iiclr-17866	770	25	the	the	DET
iiclr-17866	770	26	nation	nation	NOUN
iiclr-17866	770	27	's	's	PART
iiclr-17866	770	28	outstanding	outstanding	ADJ
iiclr-17866	770	29	debt	debt	NOUN
iiclr-17866	770	30	.	.	PUNCT
iiclr-17866	771	1	the	the	DET
iiclr-17866	771	2	government	government	NOUN
iiclr-17866	771	3	can	can	AUX
iiclr-17866	771	4	further	far	ADV
iiclr-17866	771	5	make	make	VERB
iiclr-17866	771	6	the	the	DET
iiclr-17866	771	7	vat	vat	NOUN
iiclr-17866	771	8	plan	plan	NOUN
iiclr-17866	771	9	appealing	appeal	VERB
iiclr-17866	771	10	to	to	ADP
iiclr-17866	771	11	the	the	DET
iiclr-17866	771	12	american	american	ADJ
iiclr-17866	771	13	public	public	NOUN
iiclr-17866	771	14	by	by	ADP
iiclr-17866	771	15	explaining	explain	VERB
iiclr-17866	771	16	how	how	SCONJ
iiclr-17866	771	17	lower	low	ADJ
iiclr-17866	771	18	corporate	corporate	ADJ
iiclr-17866	771	19	taxes	taxis	NOUN
iiclr-17866	771	20	should	should	AUX
iiclr-17866	771	21	result	result	VERB
iiclr-17866	771	22	in	in	ADP
iiclr-17866	771	23	increased	increase	VERB
iiclr-17866	771	24	capital	capital	NOUN
iiclr-17866	771	25	inflow	inflow	NOUN
iiclr-17866	771	26	to	to	ADP
iiclr-17866	771	27	the	the	DET
iiclr-17866	771	28	nation	nation	NOUN
iiclr-17866	771	29	,	,	PUNCT
iiclr-17866	771	30	which	which	PRON
iiclr-17866	771	31	in	in	ADP
iiclr-17866	771	32	turn	turn	NOUN
iiclr-17866	771	33	would	would	AUX
iiclr-17866	771	34	create	create	VERB
iiclr-17866	771	35	new	new	ADJ
iiclr-17866	771	36	jobs	job	NOUN
iiclr-17866	771	37	.	.	PUNCT
iiclr-17866	772	1	finally	finally	ADV
iiclr-17866	772	2	,	,	PUNCT
iiclr-17866	772	3	congress	congress	PROPN
iiclr-17866	772	4	should	should	AUX
iiclr-17866	772	5	pledge	pledge	VERB
iiclr-17866	772	6	not	not	PART
iiclr-17866	772	7	to	to	PART
iiclr-17866	772	8	raise	raise	VERB
iiclr-17866	772	9	the	the	DET
iiclr-17866	772	10	vat	vat	NOUN
iiclr-17866	772	11	rate	rate	NOUN
iiclr-17866	772	12	from	from	ADP
iiclr-17866	772	13	15	15	NUM
iiclr-17866	772	14	percent	percent	NOUN
iiclr-17866	772	15	and	and	CCONJ
iiclr-17866	772	16	pledge	pledge	VERB
iiclr-17866	772	17	to	to	PART
iiclr-17866	772	18	lower	lower	VERB
iiclr-17866	772	19	the	the	DET
iiclr-17866	772	20	vat	vat	NOUN
iiclr-17866	772	21	to	to	ADP
iiclr-17866	772	22	7.5	7.5	NUM
iiclr-17866	772	23	percent	percent	NOUN
iiclr-17866	772	24	once	once	ADV
iiclr-17866	772	25	spending	spending	NOUN
iiclr-17866	772	26	and	and	CCONJ
iiclr-17866	772	27	debt	debt	NOUN
iiclr-17866	772	28	are	be	AUX
iiclr-17866	772	29	down	down	ADV
iiclr-17866	772	30	to	to	ADP
iiclr-17866	772	31	sustainable	sustainable	ADJ
iiclr-17866	772	32	levels	level	NOUN
iiclr-17866	772	33	.	.	PUNCT
iiclr-17866	773	1	vi	vi	X
iiclr-17866	773	2	.	.	NOUN
iiclr-17866	773	3	conclusion	conclusion	NOUN
iiclr-17866	773	4	most	most	ADJ
iiclr-17866	773	5	americans	americans	PROPN
iiclr-17866	773	6	have	have	AUX
iiclr-17866	773	7	felt	feel	VERB
iiclr-17866	773	8	the	the	DET
iiclr-17866	773	9	effects	effect	NOUN
iiclr-17866	773	10	of	of	ADP
iiclr-17866	773	11	the	the	DET
iiclr-17866	773	12	financial	financial	ADJ
iiclr-17866	773	13	crisis	crisis	NOUN
iiclr-17866	773	14	and	and	CCONJ
iiclr-17866	773	15	recent	recent	ADJ
iiclr-17866	773	16	economic	economic	ADJ
iiclr-17866	773	17	woes	woe	NOUN
iiclr-17866	773	18	of	of	ADP
iiclr-17866	773	19	the	the	DET
iiclr-17866	773	20	united	united	PROPN
iiclr-17866	773	21	states	states	PROPN
iiclr-17866	773	22	.	.	PUNCT
iiclr-17866	774	1	while	while	SCONJ
iiclr-17866	774	2	the	the	DET
iiclr-17866	774	3	past	past	ADJ
iiclr-17866	774	4	two	two	NUM
iiclr-17866	774	5	years	year	NOUN
iiclr-17866	774	6	have	have	AUX
iiclr-17866	774	7	been	be	AUX
iiclr-17866	774	8	difficult	difficult	ADJ
iiclr-17866	774	9	for	for	ADP
iiclr-17866	774	10	the	the	DET
iiclr-17866	774	11	nation	nation	NOUN
iiclr-17866	774	12	,	,	PUNCT
iiclr-17866	774	13	things	thing	NOUN
iiclr-17866	774	14	will	will	AUX
iiclr-17866	774	15	only	only	ADV
iiclr-17866	774	16	get	get	VERB
iiclr-17866	774	17	worse	bad	ADJ
iiclr-17866	774	18	if	if	SCONJ
iiclr-17866	774	19	the	the	DET
iiclr-17866	774	20	government	government	NOUN
iiclr-17866	774	21	does	do	AUX
iiclr-17866	774	22	not	not	PART
iiclr-17866	774	23	become	become	VERB
iiclr-17866	774	24	financially	financially	ADV
iiclr-17866	774	25	solvent	solvent	ADJ
iiclr-17866	774	26	and	and	CCONJ
iiclr-17866	774	27	lower	low	ADJ
iiclr-17866	774	28	the	the	DET
iiclr-17866	774	29	national	national	ADJ
iiclr-17866	774	30	debt	debt	NOUN
iiclr-17866	774	31	.	.	PUNCT
iiclr-17866	775	1	the	the	DET
iiclr-17866	775	2	united	united	PROPN
iiclr-17866	775	3	states	states	PROPN
iiclr-17866	775	4	is	be	AUX
iiclr-17866	775	5	racking	rack	VERB
iiclr-17866	775	6	on	on	ADP
iiclr-17866	775	7	debt	debt	NOUN
iiclr-17866	775	8	to	to	ADP
iiclr-17866	775	9	the	the	DET
iiclr-17866	775	10	point	point	NOUN
iiclr-17866	775	11	where	where	SCONJ
iiclr-17866	775	12	soon	soon	ADV
iiclr-17866	775	13	the	the	DET
iiclr-17866	775	14	debt	debt	NOUN
iiclr-17866	775	15	load	load	NOUN
iiclr-17866	775	16	will	will	AUX
iiclr-17866	775	17	greatly	greatly	ADV
iiclr-17866	775	18	hinder	hinder	VERB
iiclr-17866	775	19	the	the	DET
iiclr-17866	775	20	nation	nation	NOUN
iiclr-17866	775	21	's	's	PART
iiclr-17866	775	22	ability	ability	NOUN
iiclr-17866	775	23	to	to	PART
iiclr-17866	775	24	achieve	achieve	VERB
iiclr-17866	775	25	maximum	maximum	ADJ
iiclr-17866	775	26	economic	economic	ADJ
iiclr-17866	775	27	output	output	NOUN
iiclr-17866	775	28	.	.	PUNCT
iiclr-17866	776	1	a	a	DET
iiclr-17866	776	2	lower	low	ADJ
iiclr-17866	776	3	economic	economic	ADJ
iiclr-17866	776	4	output	output	NOUN
iiclr-17866	776	5	will	will	AUX
iiclr-17866	776	6	only	only	ADV
iiclr-17866	776	7	accelerate	accelerate	VERB
iiclr-17866	776	8	the	the	DET
iiclr-17866	776	9	nation	nation	NOUN
iiclr-17866	776	10	's	's	PART
iiclr-17866	776	11	financial	financial	ADJ
iiclr-17866	776	12	problem	problem	NOUN
iiclr-17866	776	13	in	in	ADP
iiclr-17866	776	14	a	a	DET
iiclr-17866	776	15	never	never	ADV
iiclr-17866	776	16	-	-	PUNCT
iiclr-17866	776	17	ending	end	VERB
iiclr-17866	776	18	cycle	cycle	NOUN
iiclr-17866	776	19	unless	unless	SCONJ
iiclr-17866	776	20	the	the	DET
iiclr-17866	776	21	government	government	NOUN
iiclr-17866	776	22	takes	take	VERB
iiclr-17866	776	23	action	action	NOUN
iiclr-17866	776	24	.	.	PUNCT
iiclr-17866	777	1	while	while	SCONJ
iiclr-17866	777	2	many	many	ADJ
iiclr-17866	777	3	economists	economist	NOUN
iiclr-17866	777	4	agree	agree	VERB
iiclr-17866	777	5	that	that	SCONJ
iiclr-17866	777	6	a	a	DET
iiclr-17866	777	7	complete	complete	ADJ
iiclr-17866	777	8	overhaul	overhaul	NOUN
iiclr-17866	777	9	of	of	ADP
iiclr-17866	777	10	the	the	DET
iiclr-17866	777	11	tax	tax	NOUN
iiclr-17866	777	12	system	system	NOUN
iiclr-17866	777	13	would	would	AUX
iiclr-17866	777	14	be	be	AUX
iiclr-17866	777	15	best,32	best,32	VERB
iiclr-17866	777	16	9	9	NUM
iiclr-17866	777	17	it	it	PRON
iiclr-17866	777	18	is	be	AUX
iiclr-17866	777	19	not	not	PART
iiclr-17866	777	20	politically	politically	ADV
iiclr-17866	777	21	feasible	feasible	ADJ
iiclr-17866	777	22	to	to	PART
iiclr-17866	777	23	enact	enact	VERB
iiclr-17866	777	24	such	such	DET
iiclr-17866	777	25	an	an	DET
iiclr-17866	777	26	overhaul	overhaul	NOUN
iiclr-17866	777	27	overnight	overnight	ADV
iiclr-17866	777	28	.	.	PUNCT
iiclr-17866	778	1	"	"	PUNCT
iiclr-17866	778	2	this	this	PRON
iiclr-17866	778	3	is	be	AUX
iiclr-17866	778	4	more	more	ADV
iiclr-17866	778	5	like	like	ADP
iiclr-17866	778	6	a	a	DET
iiclr-17866	778	7	warm	warm	ADJ
iiclr-17866	778	8	-	-	PUNCT
iiclr-17866	778	9	up	up	ADP
iiclr-17866	778	10	drill	drill	NOUN
iiclr-17866	778	11	,	,	PUNCT
iiclr-17866	778	12	325	325	NUM
iiclr-17866	778	13	.	.	PUNCT
iiclr-17866	779	1	see	see	VERB
iiclr-17866	779	2	bickley	bickley	PROPN
iiclr-17866	779	3	,	,	PUNCT
iiclr-17866	779	4	supra	supra	PROPN
iiclr-17866	779	5	note	note	PROPN
iiclr-17866	779	6	251	251	NUM
iiclr-17866	779	7	,	,	PUNCT
iiclr-17866	779	8	at	at	ADP
iiclr-17866	779	9	7	7	NUM
iiclr-17866	779	10	.	.	PUNCT
iiclr-17866	779	11	326	326	NUM
iiclr-17866	779	12	.	.	PUNCT
iiclr-17866	780	1	david	david	PROPN
iiclr-17866	780	2	leonhardt	leonhardt	PROPN
iiclr-17866	780	3	,	,	PUNCT
iiclr-17866	780	4	yes	yes	INTJ
iiclr-17866	780	5	,	,	PUNCT
iiclr-17866	780	6	47	47	NUM
iiclr-17866	780	7	%	%	NOUN
iiclr-17866	780	8	of	of	ADP
iiclr-17866	780	9	households	household	NOUN
iiclr-17866	780	10	owe	owe	VERB
iiclr-17866	780	11	no	no	DET
iiclr-17866	780	12	taxes	taxis	NOUN
iiclr-17866	780	13	.	.	PUNCT
iiclr-17866	781	1	look	look	VERB
iiclr-17866	781	2	closer	close	ADJ
iiclr-17866	781	3	,	,	PUNCT
iiclr-17866	781	4	n.y	n.y	PROPN
iiclr-17866	781	5	.	.	PROPN
iiclr-17866	781	6	times	times	PROPN
iiclr-17866	781	7	(	(	PUNCT
iiclr-17866	781	8	apr	apr	PROPN
iiclr-17866	781	9	.	.	PROPN
iiclr-17866	781	10	13	13	NUM
iiclr-17866	781	11	,	,	PUNCT
iiclr-17866	781	12	2010	2010	NUM
iiclr-17866	781	13	)	)	PUNCT
iiclr-17866	781	14	,	,	PUNCT
iiclr-17866	781	15	http://www.nytimes.com/2010/04/14/business/economy/	http://www.nytimes.com/2010/04/14/business/economy/	NOUN
iiclr-17866	781	16	14leonhardt.html	14leonhardt.html	NUM
iiclr-17866	781	17	.	.	PUNCT
iiclr-17866	782	1	327	327	NUM
iiclr-17866	782	2	.	.	PUNCT
iiclr-17866	783	1	europe	europe	PROPN
iiclr-17866	783	2	's	's	PART
iiclr-17866	783	3	vatlessons	vatlesson	NOUN
iiclr-17866	783	4	,	,	PUNCT
iiclr-17866	783	5	supra	supra	PROPN
iiclr-17866	783	6	note	note	NOUN
iiclr-17866	783	7	219	219	NUM
iiclr-17866	783	8	.	.	PUNCT
iiclr-17866	783	9	328	328	NUM
iiclr-17866	783	10	.	.	PUNCT
iiclr-17866	784	1	i	i	PRON
iiclr-17866	784	2	d.	d.	PROPN
iiclr-17866	784	3	329	329	NUM
iiclr-17866	784	4	.	.	PUNCT
iiclr-17866	785	1	kim	kim	PROPN
iiclr-17866	785	2	dixon	dixon	PROPN
iiclr-17866	785	3	,	,	PUNCT
iiclr-17866	785	4	panel	panel	NOUN
iiclr-17866	785	5	offers	offer	VERB
iiclr-17866	785	6	obama	obama	NOUN
iiclr-17866	785	7	ideas	idea	NOUN
iiclr-17866	785	8	on	on	ADP
iiclr-17866	785	9	us	we	PRON
iiclr-17866	785	10	.	.	PUNCT
iiclr-17866	786	1	tax	tax	NOUN
iiclr-17866	786	2	overhaul	overhaul	NOUN
iiclr-17866	786	3	,	,	PUNCT
iiclr-17866	786	4	reuters	reuters	PROPN
iiclr-17866	786	5	(	(	PUNCT
iiclr-17866	786	6	aug	aug	PROPN
iiclr-17866	786	7	.	.	PROPN
iiclr-17866	786	8	27	27	NUM
iiclr-17866	786	9	,	,	PUNCT
iiclr-17866	786	10	2010	2010	NUM
iiclr-17866	786	11	)	)	PUNCT
iiclr-17866	786	12	,	,	PUNCT
iiclr-17866	786	13	http://www.reuters.com/article/idustre67q5gh20100827	http://www.reuters.com/article/idustre67q5gh20100827	PROPN
iiclr-17866	786	14	.	.	PUNCT
iiclr-17866	787	1	3752012	3752012	NUM
iiclr-17866	787	2	]	]	X
iiclr-17866	787	3	ind	ind	NOUN
iiclr-17866	787	4	.	.	PUNCT
iiclr-17866	788	1	int'l	int'l	PROPN
iiclr-17866	788	2	&	&	CCONJ
iiclr-17866	788	3	comp	comp	PROPN
iiclr-17866	788	4	.	.	PUNCT
iiclr-17866	789	1	l.	l.	PROPN
iiclr-17866	789	2	rev	rev	PROPN
iiclr-17866	789	3	.	.	PUNCT
iiclr-17866	790	1	not	not	PART
iiclr-17866	790	2	the	the	DET
iiclr-17866	790	3	game	game	NOUN
iiclr-17866	790	4	itself	itself	PRON
iiclr-17866	790	5	,	,	PUNCT
iiclr-17866	790	6	"	"	PUNCT
iiclr-17866	790	7	said	say	VERB
iiclr-17866	790	8	william	william	PROPN
iiclr-17866	790	9	gale	gale	PROPN
iiclr-17866	790	10	,	,	PUNCT
iiclr-17866	790	11	co	co	NOUN
iiclr-17866	790	12	-	-	NOUN
iiclr-17866	790	13	director	director	NOUN
iiclr-17866	790	14	of	of	ADP
iiclr-17866	790	15	the	the	DET
iiclr-17866	790	16	tax	tax	NOUN
iiclr-17866	790	17	policy	policy	NOUN
iiclr-17866	790	18	center	center	NOUN
iiclr-17866	790	19	,	,	PUNCT
iiclr-17866	790	20	a	a	DET
iiclr-17866	790	21	think	think	NOUN
iiclr-17866	790	22	tank	tank	NOUN
iiclr-17866	790	23	located	locate	VERB
iiclr-17866	790	24	in	in	ADP
iiclr-17866	790	25	washington	washington	PROPN
iiclr-17866	790	26	,	,	PUNCT
iiclr-17866	790	27	d.c.330	d.c.330	PROPN
iiclr-17866	790	28	"	"	PUNCT
iiclr-17866	790	29	congress	congress	PROPN
iiclr-17866	790	30	has	have	VERB
iiclr-17866	790	31	to	to	PART
iiclr-17866	790	32	actually	actually	ADV
iiclr-17866	790	33	want	want	VERB
iiclr-17866	790	34	to	to	PART
iiclr-17866	790	35	take	take	VERB
iiclr-17866	790	36	these	these	DET
iiclr-17866	790	37	issues	issue	NOUN
iiclr-17866	790	38	seriously	seriously	ADV
iiclr-17866	790	39	rather	rather	ADV
iiclr-17866	790	40	than	than	ADP
iiclr-17866	790	41	use	use	VERB
iiclr-17866	790	42	them	they	PRON
iiclr-17866	790	43	as	as	ADP
iiclr-17866	790	44	sound	sound	ADJ
iiclr-17866	790	45	bites	bite	NOUN
iiclr-17866	790	46	and	and	CCONJ
iiclr-17866	790	47	campaign	campaign	NOUN
iiclr-17866	790	48	material	material	NOUN
iiclr-17866	790	49	.	.	PUNCT
iiclr-17866	791	1	and	and	CCONJ
iiclr-17866	791	2	i	i	PRON
iiclr-17866	791	3	do	do	AUX
iiclr-17866	791	4	n't	not	PART
iiclr-17866	791	5	see	see	VERB
iiclr-17866	791	6	any	any	DET
iiclr-17866	791	7	interest	interest	NOUN
iiclr-17866	791	8	right	right	ADV
iiclr-17866	791	9	now	now	ADV
iiclr-17866	791	10	in	in	ADP
iiclr-17866	791	11	doing	do	VERB
iiclr-17866	791	12	the	the	DET
iiclr-17866	791	13	hard	hard	ADJ
iiclr-17866	791	14	work.1331	work.1331	PROPN
iiclr-17866	791	15	a	a	DET
iiclr-17866	791	16	change	change	NOUN
iiclr-17866	791	17	in	in	ADP
iiclr-17866	791	18	tax	tax	NOUN
iiclr-17866	791	19	policy	policy	NOUN
iiclr-17866	791	20	will	will	AUX
iiclr-17866	791	21	not	not	PART
iiclr-17866	791	22	be	be	AUX
iiclr-17866	791	23	beneficial	beneficial	ADJ
iiclr-17866	791	24	unless	unless	SCONJ
iiclr-17866	791	25	the	the	DET
iiclr-17866	791	26	united	united	PROPN
iiclr-17866	791	27	states	states	PROPN
iiclr-17866	791	28	government	government	NOUN
iiclr-17866	791	29	uses	use	VERB
iiclr-17866	791	30	the	the	DET
iiclr-17866	791	31	increased	increase	VERB
iiclr-17866	791	32	revenue	revenue	NOUN
iiclr-17866	791	33	to	to	PART
iiclr-17866	791	34	tackle	tackle	VERB
iiclr-17866	791	35	the	the	DET
iiclr-17866	791	36	rising	rise	VERB
iiclr-17866	791	37	deficit	deficit	NOUN
iiclr-17866	791	38	.	.	PUNCT
iiclr-17866	792	1	the	the	DET
iiclr-17866	792	2	european	european	PROPN
iiclr-17866	792	3	union	union	PROPN
iiclr-17866	792	4	and	and	CCONJ
iiclr-17866	792	5	other	other	ADJ
iiclr-17866	792	6	nations	nation	NOUN
iiclr-17866	792	7	are	be	AUX
iiclr-17866	792	8	onto	onto	ADP
iiclr-17866	792	9	a	a	DET
iiclr-17866	792	10	good	good	ADJ
iiclr-17866	792	11	idea	idea	NOUN
iiclr-17866	792	12	by	by	ADP
iiclr-17866	792	13	implementing	implement	VERB
iiclr-17866	792	14	a	a	DET
iiclr-17866	792	15	vat	vat	NOUN
iiclr-17866	792	16	,	,	PUNCT
iiclr-17866	792	17	but	but	CCONJ
iiclr-17866	792	18	unfortunately	unfortunately	ADV
iiclr-17866	792	19	these	these	DET
iiclr-17866	792	20	governments	government	NOUN
iiclr-17866	792	21	have	have	AUX
iiclr-17866	792	22	not	not	PART
iiclr-17866	792	23	utilized	utilize	VERB
iiclr-17866	792	24	the	the	DET
iiclr-17866	792	25	vat	vat	NOUN
iiclr-17866	792	26	revenue	revenue	NOUN
iiclr-17866	792	27	wisely	wisely	ADV
iiclr-17866	792	28	.	.	PUNCT
iiclr-17866	793	1	instead	instead	ADV
iiclr-17866	793	2	,	,	PUNCT
iiclr-17866	793	3	these	these	DET
iiclr-17866	793	4	governments	government	NOUN
iiclr-17866	793	5	have	have	AUX
iiclr-17866	793	6	stereotypically	stereotypically	ADV
iiclr-17866	793	7	spent	spend	VERB
iiclr-17866	793	8	more	more	ADJ
iiclr-17866	793	9	and	and	CCONJ
iiclr-17866	793	10	more	more	ADJ
iiclr-17866	793	11	money	money	NOUN
iiclr-17866	793	12	,	,	PUNCT
iiclr-17866	793	13	using	use	VERB
iiclr-17866	793	14	the	the	DET
iiclr-17866	793	15	vat	vat	NOUN
iiclr-17866	793	16	as	as	ADP
iiclr-17866	793	17	a	a	DET
iiclr-17866	793	18	way	way	NOUN
iiclr-17866	793	19	to	to	PART
iiclr-17866	793	20	generate	generate	VERB
iiclr-17866	793	21	revenue	revenue	NOUN
iiclr-17866	793	22	to	to	PART
iiclr-17866	793	23	fund	fund	VERB
iiclr-17866	793	24	various	various	ADJ
iiclr-17866	793	25	social	social	ADJ
iiclr-17866	793	26	programs	program	NOUN
iiclr-17866	793	27	and	and	CCONJ
iiclr-17866	793	28	wasteful	wasteful	ADJ
iiclr-17866	793	29	spending	spending	NOUN
iiclr-17866	793	30	.	.	PUNCT
iiclr-17866	794	1	the	the	DET
iiclr-17866	794	2	united	united	PROPN
iiclr-17866	794	3	states	states	PROPN
iiclr-17866	794	4	needs	need	VERB
iiclr-17866	794	5	to	to	PART
iiclr-17866	794	6	learn	learn	VERB
iiclr-17866	794	7	from	from	ADP
iiclr-17866	794	8	the	the	DET
iiclr-17866	794	9	european	european	PROPN
iiclr-17866	794	10	union	union	PROPN
iiclr-17866	794	11	and	and	CCONJ
iiclr-17866	794	12	other	other	ADJ
iiclr-17866	794	13	countries	country	NOUN
iiclr-17866	794	14	and	and	CCONJ
iiclr-17866	794	15	implement	implement	VERB
iiclr-17866	794	16	a	a	DET
iiclr-17866	794	17	vat	vat	NOUN
iiclr-17866	794	18	to	to	PART
iiclr-17866	794	19	increase	increase	VERB
iiclr-17866	794	20	revenue	revenue	NOUN
iiclr-17866	794	21	in	in	ADP
iiclr-17866	794	22	order	order	NOUN
iiclr-17866	794	23	to	to	PART
iiclr-17866	794	24	close	close	VERB
iiclr-17866	794	25	the	the	DET
iiclr-17866	794	26	budget	budget	NOUN
iiclr-17866	794	27	deficit	deficit	NOUN
iiclr-17866	794	28	and	and	CCONJ
iiclr-17866	794	29	pay	pay	VERB
iiclr-17866	794	30	down	down	ADP
iiclr-17866	794	31	the	the	DET
iiclr-17866	794	32	national	national	ADJ
iiclr-17866	794	33	debt	debt	NOUN
iiclr-17866	794	34	to	to	ADP
iiclr-17866	794	35	sustainable	sustainable	ADJ
iiclr-17866	794	36	levels	level	NOUN
iiclr-17866	794	37	.	.	PUNCT
iiclr-17866	795	1	the	the	DET
iiclr-17866	795	2	united	united	PROPN
iiclr-17866	795	3	states	states	PROPN
iiclr-17866	795	4	national	national	ADJ
iiclr-17866	795	5	debt	debt	NOUN
iiclr-17866	795	6	is	be	AUX
iiclr-17866	795	7	growing	grow	VERB
iiclr-17866	795	8	by	by	ADP
iiclr-17866	795	9	the	the	DET
iiclr-17866	795	10	hour;332	hour;332	NOUN
iiclr-17866	795	11	immediate	immediate	ADJ
iiclr-17866	795	12	action	action	NOUN
iiclr-17866	795	13	to	to	PART
iiclr-17866	795	14	reduce	reduce	VERB
iiclr-17866	795	15	this	this	DET
iiclr-17866	795	16	debt	debt	NOUN
iiclr-17866	795	17	is	be	AUX
iiclr-17866	795	18	needed.333	needed.333	ADJ
iiclr-17866	795	19	in	in	ADP
iiclr-17866	795	20	addressing	address	VERB
iiclr-17866	795	21	the	the	DET
iiclr-17866	795	22	white	white	PROPN
iiclr-17866	795	23	house	house	PROPN
iiclr-17866	795	24	debt	debt	PROPN
iiclr-17866	795	25	commission	commission	PROPN
iiclr-17866	795	26	,	,	PUNCT
iiclr-17866	795	27	federal	federal	PROPN
iiclr-17866	795	28	reserve	reserve	PROPN
iiclr-17866	795	29	chairman	chairman	PROPN
iiclr-17866	795	30	ben	ben	PROPN
iiclr-17866	795	31	bernanke	bernanke	PROPN
iiclr-17866	795	32	said	say	VERB
iiclr-17866	795	33	,	,	PUNCT
iiclr-17866	795	34	"	"	PUNCT
iiclr-17866	795	35	given	give	VERB
iiclr-17866	795	36	the	the	DET
iiclr-17866	795	37	significant	significant	ADJ
iiclr-17866	795	38	costs	cost	NOUN
iiclr-17866	795	39	and	and	CCONJ
iiclr-17866	795	40	risks	risk	NOUN
iiclr-17866	795	41	associated	associate	VERB
iiclr-17866	795	42	with	with	ADP
iiclr-17866	795	43	a	a	DET
iiclr-17866	795	44	rapidly	rapidly	ADV
iiclr-17866	795	45	rising	rise	VERB
iiclr-17866	795	46	federal	federal	ADJ
iiclr-17866	795	47	debt	debt	NOUN
iiclr-17866	795	48	,	,	PUNCT
iiclr-17866	795	49	our	our	PRON
iiclr-17866	795	50	nation	nation	NOUN
iiclr-17866	795	51	should	should	AUX
iiclr-17866	795	52	soon	soon	ADV
iiclr-17866	795	53	put	put	VERB
iiclr-17866	795	54	in	in	ADP
iiclr-17866	795	55	place	place	NOUN
iiclr-17866	795	56	a	a	DET
iiclr-17866	795	57	credible	credible	ADJ
iiclr-17866	795	58	plan	plan	NOUN
iiclr-17866	795	59	for	for	ADP
iiclr-17866	795	60	reducing	reduce	VERB
iiclr-17866	795	61	deficits	deficit	NOUN
iiclr-17866	795	62	to	to	ADP
iiclr-17866	795	63	sustainable	sustainable	ADJ
iiclr-17866	795	64	levels	level	NOUN
iiclr-17866	795	65	over	over	ADP
iiclr-17866	795	66	time	time	NOUN
iiclr-17866	795	67	.	.	PUNCT
iiclr-17866	795	68	"	"	PUNCT
iiclr-17866	796	1	334	334	NUM
iiclr-17866	796	2	once	once	SCONJ
iiclr-17866	796	3	the	the	DET
iiclr-17866	796	4	united	united	PROPN
iiclr-17866	796	5	states	states	PROPN
iiclr-17866	796	6	implements	implement	VERB
iiclr-17866	796	7	a	a	DET
iiclr-17866	796	8	vat	vat	NOUN
iiclr-17866	796	9	,	,	PUNCT
iiclr-17866	796	10	the	the	DET
iiclr-17866	796	11	government	government	NOUN
iiclr-17866	796	12	needs	need	VERB
iiclr-17866	796	13	to	to	PART
iiclr-17866	796	14	refrain	refrain	VERB
iiclr-17866	796	15	from	from	ADP
iiclr-17866	796	16	wasting	waste	VERB
iiclr-17866	796	17	the	the	DET
iiclr-17866	796	18	new	new	ADJ
iiclr-17866	796	19	revenue	revenue	NOUN
iiclr-17866	796	20	by	by	ADP
iiclr-17866	796	21	creating	create	VERB
iiclr-17866	796	22	new	new	ADJ
iiclr-17866	796	23	entitlements	entitlement	NOUN
iiclr-17866	796	24	or	or	CCONJ
iiclr-17866	796	25	implementing	implement	VERB
iiclr-17866	796	26	new	new	ADJ
iiclr-17866	796	27	programs	program	NOUN
iiclr-17866	796	28	.	.	PUNCT
iiclr-17866	797	1	instead	instead	ADV
iiclr-17866	797	2	,	,	PUNCT
iiclr-17866	797	3	the	the	DET
iiclr-17866	797	4	vat	vat	NOUN
iiclr-17866	797	5	money	money	NOUN
iiclr-17866	797	6	should	should	AUX
iiclr-17866	797	7	be	be	AUX
iiclr-17866	797	8	earmarked	earmark	VERB
iiclr-17866	797	9	for	for	ADP
iiclr-17866	797	10	paying	pay	VERB
iiclr-17866	797	11	down	down	ADP
iiclr-17866	797	12	the	the	DET
iiclr-17866	797	13	national	national	ADJ
iiclr-17866	797	14	debt	debt	NOUN
iiclr-17866	797	15	or	or	CCONJ
iiclr-17866	797	16	making	make	VERB
iiclr-17866	797	17	the	the	DET
iiclr-17866	797	18	already	already	ADV
iiclr-17866	797	19	insolvent	insolvent	ADJ
iiclr-17866	797	20	entitlements	entitlement	NOUN
iiclr-17866	797	21	of	of	ADP
iiclr-17866	797	22	social	social	ADJ
iiclr-17866	797	23	security	security	NOUN
iiclr-17866	797	24	and	and	CCONJ
iiclr-17866	797	25	medicaid	medicaid	VERB
iiclr-17866	797	26	solvent	solvent	NOUN
iiclr-17866	797	27	again	again	ADV
iiclr-17866	797	28	.	.	PUNCT
iiclr-17866	798	1	330	330	NUM
iiclr-17866	798	2	.	.	PUNCT
iiclr-17866	798	3	roger	roger	PROPN
iiclr-17866	798	4	runningen	runningen	PROPN
iiclr-17866	798	5	&	&	CCONJ
iiclr-17866	798	6	mike	mike	PROPN
iiclr-17866	798	7	doming	doming	PROPN
iiclr-17866	798	8	,	,	PUNCT
iiclr-17866	798	9	volcker	volcker	PROPN
iiclr-17866	798	10	panel	panel	NOUN
iiclr-17866	798	11	outlines	outline	VERB
iiclr-17866	798	12	options	option	NOUN
iiclr-17866	798	13	for	for	ADP
iiclr-17866	798	14	tax	tax	NOUN
iiclr-17866	798	15	code	code	NOUN
iiclr-17866	798	16	overhaul	overhaul	NOUN
iiclr-17866	798	17	,	,	PUNCT
iiclr-17866	798	18	bloomberg	bloomberg	PROPN
iiclr-17866	798	19	(	(	PUNCT
iiclr-17866	798	20	aug	aug	PROPN
iiclr-17866	798	21	.	.	PROPN
iiclr-17866	798	22	28,2010	28,2010	NUM
iiclr-17866	798	23	)	)	PUNCT
iiclr-17866	798	24	,	,	PUNCT
iiclr-17866	798	25	http://www.bloomberg.com/news/2010-08-27/volckerpanel-to-give-obama-options-for-simplifying-taxes-broadening-base.html	http://www.bloomberg.com/news/2010-08-27/volckerpanel-to-give-obama-options-for-simplifying-taxes-broadening-base.html	PROPN
iiclr-17866	798	26	.	.	PUNCT
iiclr-17866	799	1	331	331	NUM
iiclr-17866	799	2	.	.	PUNCT
iiclr-17866	800	1	i	i	PRON
iiclr-17866	800	2	d.	d.	PROPN
iiclr-17866	800	3	332	332	NUM
iiclr-17866	800	4	.	.	PUNCT
iiclr-17866	801	1	u.s	u.s	PROPN
iiclr-17866	801	2	.	.	PROPN
iiclr-17866	801	3	debt	debt	NOUN
iiclr-17866	801	4	clock	clock	NOUN
iiclr-17866	801	5	,	,	PUNCT
iiclr-17866	801	6	supra	supra	PROPN
iiclr-17866	801	7	note	note	NOUN
iiclr-17866	801	8	11	11	NUM
iiclr-17866	801	9	.	.	PUNCT
iiclr-17866	801	10	333	333	NUM
iiclr-17866	801	11	.	.	PUNCT
iiclr-17866	802	1	luca	luca	PROPN
iiclr-17866	802	2	di	di	PROPN
iiclr-17866	802	3	leo	leo	PROPN
iiclr-17866	802	4	,	,	PUNCT
iiclr-17866	802	5	bernanke	bernanke	PROPN
iiclr-17866	802	6	:	:	PUNCT
iiclr-17866	802	7	u.s	u.s	PROPN
iiclr-17866	802	8	.	.	PROPN
iiclr-17866	802	9	needs	need	VERB
iiclr-17866	802	10	deficit	deficit	NOUN
iiclr-17866	802	11	reduction	reduction	NOUN
iiclr-17866	802	12	plan	plan	NOUN
iiclr-17866	802	13	,	,	PUNCT
iiclr-17866	802	14	wall	wall	PROPN
iiclr-17866	802	15	st	st	PROPN
iiclr-17866	802	16	.	.	PROPN
iiclr-17866	802	17	j.	j.	PROPN
iiclr-17866	802	18	(	(	PUNCT
iiclr-17866	802	19	apr	apr	PROPN
iiclr-17866	802	20	.	.	PROPN
iiclr-17866	802	21	27	27	NUM
iiclr-17866	802	22	,	,	PUNCT
iiclr-17866	802	23	2010	2010	NUM
iiclr-17866	802	24	)	)	PUNCT
iiclr-17866	802	25	,	,	PUNCT
iiclr-17866	802	26	available	available	ADJ
iiclr-17866	802	27	at	at	ADP
iiclr-17866	802	28	http://blogs.wsj.com/economics/2010/04/27/bemanke-us-needs-deficitreduction-plan/.	http://blogs.wsj.com/economics/2010/04/27/bemanke-us-needs-deficitreduction-plan/.	PROPN
iiclr-17866	802	29	334	334	NUM
iiclr-17866	802	30	.	.	PUNCT
iiclr-17866	803	1	i	i	PRON
iiclr-17866	803	2	d.	d.	PROPN
iiclr-17866	803	3	376	376	NUM
iiclr-17866	803	4	[	[	X
iiclr-17866	803	5	vol	vol	NOUN
iiclr-17866	803	6	.	.	PUNCT
iiclr-17866	803	7	22:2	22:2	NUM