id	sid	eid	entity	type
inlawrev-25117	1	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	1	2	indiana	GPE
inlawrev-25117	1	3	53	CARDINAL
inlawrev-25117	1	4	3	CARDINAL
inlawrev-25117	1	5	reuven avi-yonah	PERSON
inlawrev-25117	1	6	orli avi-yonah	ORG
inlawrev-25117	1	7	nir fishbien	GPE
inlawrev-25117	1	8	haiyan xu	PERSON
inlawrev-25117	2	1	the united states	GPE
inlawrev-25117	3	1	germany	GPE
inlawrev-25117	4	1	australia	GPE
inlawrev-25117	4	2	canada	GPE
inlawrev-25117	4	3	india	GPE
inlawrev-25117	5	1	the united states	GPE
inlawrev-25117	7	1	washington	GPE
inlawrev-25117	7	2	d.c.	GPE
inlawrev-25117	8	1	u.s.	GPE
inlawrev-25117	8	2	germany	GPE
inlawrev-25117	8	3	canada	GPE
inlawrev-25117	9	1	the united states	GPE
inlawrev-25117	10	1	u.s.	GPE
inlawrev-25117	10	2	reuven avi-yonah	PERSON
inlawrev-25117	10	3	the irwin i. cohn	ORG
inlawrev-25117	10	4	the university of michigan	ORG
inlawrev-25117	10	5	dr. orli avi-yonah	PERSON
inlawrev-25117	10	6	cambridge health alliance	ORG
inlawrev-25117	10	7	harvard medical school	ORG
inlawrev-25117	10	8	haiyan xu	PERSON
inlawrev-25117	10	9	university of international business and economics school of law	ORG
inlawrev-25117	10	10	beijing	GPE
inlawrev-25117	10	11	nir fishbien	GPE
inlawrev-25117	10	12	the university of michigan	ORG
inlawrev-25117	11	1	jennifer blouin	PERSON
inlawrev-25117	11	2	yariv brauner	PERSON
inlawrev-25117	11	3	kim clausing	PERSON
inlawrev-25117	11	4	david gliksberg	PERSON
inlawrev-25117	11	5	jacob goldin	PERSON
inlawrev-25117	11	6	daniel halberstam	PERSON
inlawrev-25117	11	7	daniel hemel	PERSON
inlawrev-25117	11	8	rick hills	PERSON
inlawrev-25117	11	9	david miller	PERSON
inlawrev-25117	11	10	matthias reimann	PERSON
inlawrev-25117	11	11	david schleicher	PERSON
inlawrev-25117	11	12	kirk stark	PERSON
inlawrev-25117	11	13	kaijie wu	PERSON
inlawrev-25117	11	14	larry zelenak	PERSON
inlawrev-25117	11	15	eric zolt	PERSON
inlawrev-25117	11	16	duke university	ORG
inlawrev-25117	11	17	hebrew university	ORG
inlawrev-25117	11	18	the university of florida	ORG
inlawrev-25117	11	19	the university of michigan	ORG
inlawrev-25117	11	20	oxford university	ORG
inlawrev-25117	11	21	tel aviv university	ORG
inlawrev-25117	12	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	12	2	462	CARDINAL
inlawrev-25117	12	3	indiana	GPE
inlawrev-25117	14	1	2016	CARDINAL
inlawrev-25117	15	1	the united states	GPE
inlawrev-25117	16	1	section 936	LAW
inlawrev-25117	16	2	puerto rico	GPE
inlawrev-25117	17	1	1996	DATE
inlawrev-25117	17	2	ten-year	DATE
inlawrev-25117	18	1	section 936	LAW
inlawrev-25117	18	2	puerto rico’s	GPE
inlawrev-25117	18	3	section 936	LAW
inlawrev-25117	18	4	2006	DATE
inlawrev-25117	19	1	section 199	LAW
inlawrev-25117	19	2	2017	DATE
inlawrev-25117	20	1	2017	DATE
inlawrev-25117	20	2	section 250	LAW
inlawrev-25117	22	1	u.s.	GPE
inlawrev-25117	22	2	twenty	CARDINAL
inlawrev-25117	22	3	amazon	ORG
inlawrev-25117	22	4	second	ORDINAL
inlawrev-25117	23	1	china	GPE
inlawrev-25117	23	2	israel	GPE
inlawrev-25117	25	1	2017	CARDINAL
inlawrev-25117	26	1	at least a 20percent	CARDINAL
inlawrev-25117	26	2	below 80 percent	PERCENT
inlawrev-25117	29	1	america	GPE
inlawrev-25117	35	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	35	2	2020	DATE
inlawrev-25117	35	3	463	CARDINAL
inlawrev-25117	35	4	the united states	GPE
inlawrev-25117	36	1	u.s.	GPE
inlawrev-25117	37	1	the united states	GPE
inlawrev-25117	39	1	2	CARDINAL
inlawrev-25117	39	2	2016	CARDINAL
inlawrev-25117	41	1	germany	GPE
inlawrev-25117	42	1	australia	GPE
inlawrev-25117	42	2	canada	GPE
inlawrev-25117	42	3	india	GPE
inlawrev-25117	43	1	3	CARDINAL
inlawrev-25117	43	2	the united states	GPE
inlawrev-25117	45	1	washington	GPE
inlawrev-25117	46	1	u.s.	GPE
inlawrev-25117	46	2	germany	GPE
inlawrev-25117	46	3	canada	GPE
inlawrev-25117	48	1	u.s.	GPE
inlawrev-25117	48	2	1	CARDINAL
inlawrev-25117	49	1	jared bernstein &	ORG
inlawrev-25117	49	2	kevin a. hassett	PERSON
inlawrev-25117	50	1	i. 2	PERSON
inlawrev-25117	50	2	jonathan t. rothwell &	PERSON
inlawrev-25117	50	3	douglas s. massey	PERSON
inlawrev-25117	50	4	91	CARDINAL
inlawrev-25117	51	1	83	DATE
inlawrev-25117	51	2	97	CARDINAL
inlawrev-25117	51	3	2015	CARDINAL
inlawrev-25117	52	1	3	CARDINAL
inlawrev-25117	52	2	robin boadway & anwar shah eds.	ORG
inlawrev-25117	52	3	2007	DATE
inlawrev-25117	53	1	464	CARDINAL
inlawrev-25117	53	2	indiana	GPE
inlawrev-25117	53	3	section 936	LAW
inlawrev-25117	53	4	puerto rico	GPE
inlawrev-25117	54	1	1996	DATE
inlawrev-25117	54	2	ten-year	DATE
inlawrev-25117	55	1	section 936	LAW
inlawrev-25117	55	2	puerto rico	GPE
inlawrev-25117	55	3	section 936	LAW
inlawrev-25117	55	4	2006	DATE
inlawrev-25117	56	1	section 199	LAW
inlawrev-25117	56	2	2017	DATE
inlawrev-25117	57	1	2017	CARDINAL
inlawrev-25117	57	2	section 250	LAW
inlawrev-25117	58	1	u.s.	GPE
inlawrev-25117	58	2	twenty	CARDINAL
inlawrev-25117	58	3	amazon	ORG
inlawrev-25117	58	4	second	ORDINAL
inlawrev-25117	61	1	two	CARDINAL
inlawrev-25117	61	2	china	GPE
inlawrev-25117	61	3	israel	GPE
inlawrev-25117	63	1	2017	CARDINAL
inlawrev-25117	64	1	at least a	CARDINAL
inlawrev-25117	64	2	20-percent	PERCENT
inlawrev-25117	64	3	below 80 percent	PERCENT
inlawrev-25117	66	1	4	CARDINAL
inlawrev-25117	67	1	5	CARDINAL
inlawrev-25117	67	2	america	GPE
inlawrev-25117	73	1	4	CARDINAL
inlawrev-25117	73	2	26	CARDINAL
inlawrev-25117	74	1	1400z-2	CARDINAL
inlawrev-25117	74	2	5	CARDINAL
inlawrev-25117	74	3	eric lipton	PERSON
inlawrev-25117	74	4	jesse drucker	PERSON
inlawrev-25117	74	5	n.y.	GPE
inlawrev-25117	74	6	nov. 6, 2019	DATE
inlawrev-25117	74	7	kb	ORG
inlawrev-25117	75	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	76	1	2020	DATE
inlawrev-25117	76	2	465	CARDINAL
inlawrev-25117	76	3	u.s.	GPE
inlawrev-25117	77	1	i. fiscal equalization	ORG
inlawrev-25117	77	2	u.s.	GPE
inlawrev-25117	77	3	the united states	GPE
inlawrev-25117	78	1	6	CARDINAL
inlawrev-25117	78	2	australia	GPE
inlawrev-25117	78	3	canada	GPE
inlawrev-25117	78	4	germany	GPE
inlawrev-25117	78	5	india	GPE
inlawrev-25117	78	6	south africa	GPE
inlawrev-25117	78	7	7	CARDINAL
inlawrev-25117	78	8	canada	GPE
inlawrev-25117	78	9	section 36	LAW
inlawrev-25117	79	1	8	CARDINAL
inlawrev-25117	79	2	the united states	GPE
inlawrev-25117	81	1	connecticut	GPE
inlawrev-25117	81	2	7,205	MONEY
inlawrev-25117	81	3	mississippi 6	FAC
inlawrev-25117	81	4	kirk j. stark	PERSON
inlawrev-25117	81	5	u.s.	GPE
inlawrev-25117	81	6	63	CARDINAL
inlawrev-25117	81	7	957	CARDINAL
inlawrev-25117	81	8	957	CARDINAL
inlawrev-25117	81	9	2010	DATE
inlawrev-25117	81	10	michael	PERSON
inlawrev-25117	81	11	british	NORP
inlawrev-25117	81	12	the united states	GPE
inlawrev-25117	81	13	50	CARDINAL
inlawrev-25117	81	14	nat’l	NORP
inlawrev-25117	81	15	j. 779	PERSON
inlawrev-25117	81	16	789	CARDINAL
inlawrev-25117	81	17	1997	DATE
inlawrev-25117	81	18	jun ma	PERSON
inlawrev-25117	81	19	nine	CARDINAL
inlawrev-25117	81	20	world bank	ORG
inlawrev-25117	82	1	dev. inst	PERSON
inlawrev-25117	83	1	1822 (1997	DATE
inlawrev-25117	84	1	nixon	PERSON
inlawrev-25117	84	2	1986	DATE
inlawrev-25117	85	1	rl31936	PRODUCT
inlawrev-25117	85	2	jan. 9, 2009	DATE
inlawrev-25117	86	1	1972	DATE
inlawrev-25117	86	2	92-512	CARDINAL
inlawrev-25117	86	3	1972	DATE
inlawrev-25117	86	4	three	CARDINAL
inlawrev-25117	86	5	september 30, 1986	DATE
inlawrev-25117	87	1	fifteen-year	DATE
inlawrev-25117	87	2	1972 through 1986	DATE
inlawrev-25117	87	3	more than $83 billion	MONEY
inlawrev-25117	88	1	1972 to 1980	DATE
inlawrev-25117	88	2	approximately one-third	CARDINAL
inlawrev-25117	88	3	two-thirds	CARDINAL
inlawrev-25117	89	1	the 1981 fiscal year	DATE
inlawrev-25117	90	1	crs	ORG
inlawrev-25117	90	2	1972	DATE
inlawrev-25117	91	1	the 1960s and	DATE
inlawrev-25117	91	2	1970s	DATE
inlawrev-25117	92	1	1	CARDINAL
inlawrev-25117	92	2	2	CARDINAL
inlawrev-25117	92	3	3	CARDINAL
inlawrev-25117	94	1	robin boadway & anwar shah eds.	ORG
inlawrev-25117	94	2	2007	DATE
inlawrev-25117	95	1	8. constitution act,	CARDINAL
inlawrev-25117	95	2	1982	DATE
inlawrev-25117	95	3	30 & 31	DATE
inlawrev-25117	96	1	36	CARDINAL
inlawrev-25117	96	2	u.k.	GPE
inlawrev-25117	97	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	97	2	466	CARDINAL
inlawrev-25117	97	3	indiana	GPE
inlawrev-25117	98	1	53:461	DATE
inlawrev-25117	98	2	3784	MONEY
inlawrev-25117	99	1	connecticut	GPE
inlawrev-25117	99	2	6,630	MONEY
inlawrev-25117	99	3	mississippi	GPE
inlawrev-25117	99	4	4,092	MONEY
inlawrev-25117	99	5	mississippi	GPE
inlawrev-25117	99	6	2,538	MONEY
inlawrev-25117	99	7	connecticut	GPE
inlawrev-25117	100	1	9	CARDINAL
inlawrev-25117	101	1	many years	DATE
inlawrev-25117	101	2	annual	DATE
inlawrev-25117	102	1	2005	DATE
inlawrev-25117	103	1	10	CARDINAL
inlawrev-25117	103	2	james buchanan	PERSON
inlawrev-25117	103	3	1950	DATE
inlawrev-25117	103	4	11	CARDINAL
inlawrev-25117	103	5	buchanan	PERSON
inlawrev-25117	103	6	mississippi	GPE
inlawrev-25117	103	7	new york	GPE
inlawrev-25117	103	8	mississippi	GPE
inlawrev-25117	104	1	12	CARDINAL
inlawrev-25117	104	2	mississippi	GPE
inlawrev-25117	104	3	new york	GPE
inlawrev-25117	105	1	us	GPE
inlawrev-25117	105	2	9	CARDINAL
inlawrev-25117	105	3	6	CARDINAL
inlawrev-25117	105	4	958	CARDINAL
inlawrev-25117	105	5	2005	DATE
inlawrev-25117	106	1	10	CARDINAL
inlawrev-25117	107	1	966	CARDINAL
inlawrev-25117	108	1	new mexico	GPE
inlawrev-25117	108	2	mississippi	GPE
inlawrev-25117	108	3	arkansas	GPE
inlawrev-25117	108	4	louisiana	GPE
inlawrev-25117	108	5	west virginia	GPE
inlawrev-25117	108	6	north dakota	GPE
inlawrev-25117	108	7	alabama	GPE
inlawrev-25117	108	8	south dakota	GPE
inlawrev-25117	108	9	kentucky	GPE
inlawrev-25117	108	10	virginia	GPE
inlawrev-25117	109	1	new jersey	GPE
inlawrev-25117	109	2	nevada	GPE
inlawrev-25117	109	3	connecticut	GPE
inlawrev-25117	109	4	new hampshire	GPE
inlawrev-25117	109	5	minnesota	GPE
inlawrev-25117	109	6	illinois	GPE
inlawrev-25117	109	7	delaware	GPE
inlawrev-25117	109	8	california	GPE
inlawrev-25117	109	9	new york	GPE
inlawrev-25117	109	10	colorado	GPE
inlawrev-25117	110	1	laura schultz & michelle cummings	ORG
inlawrev-25117	111	1	new york’s	GPE
inlawrev-25117	111	2	rockefeller	ORG
inlawrev-25117	111	3	gov’t	GPE
inlawrev-25117	111	4	jan. 8, 2019	DATE
inlawrev-25117	111	5	50	CARDINAL
inlawrev-25117	112	1	virginia	GPE
inlawrev-25117	112	2	florida	GPE
inlawrev-25117	112	3	kentucky	GPE
inlawrev-25117	112	4	maryland	GPE
inlawrev-25117	112	5	north carolina	GPE
inlawrev-25117	112	6	new york	GPE
inlawrev-25117	112	7	new jersey	GPE
inlawrev-25117	112	8	massachusetts	GPE
inlawrev-25117	112	9	connecticut	GPE
inlawrev-25117	112	10	illinois	GPE
inlawrev-25117	113	1	11	CARDINAL
inlawrev-25117	114	1	james m. buchanan	PERSON
inlawrev-25117	114	2	40	CARDINAL
inlawrev-25117	114	3	amer	PERSON
inlawrev-25117	116	1	rev	PERSON
inlawrev-25117	116	2	583	CARDINAL
inlawrev-25117	116	3	591	CARDINAL
inlawrev-25117	116	4	1950	DATE
inlawrev-25117	117	1	12	CARDINAL
inlawrev-25117	118	1	d.	NORP
inlawrev-25117	118	2	robin boadway & frank	ORG
inlawrev-25117	118	3	15	CARDINAL
inlawrev-25117	118	4	canadian	NORP
inlawrev-25117	118	5	j. econ	PERSON
inlawrev-25117	119	1	613	CARDINAL
inlawrev-25117	119	2	1982	DATE
inlawrev-25117	119	3	anwar shah	PERSON
inlawrev-25117	119	4	22	CARDINAL
inlawrev-25117	119	5	canadian	NORP
inlawrev-25117	119	6	99	CARDINAL
inlawrev-25117	119	7	1996	DATE
inlawrev-25117	119	8	anwar shah	PERSON
inlawrev-25117	119	9	world bank	ORG
inlawrev-25117	119	10	2005	DATE
inlawrev-25117	119	11	anwar shah	PERSON
inlawrev-25117	119	12	world bank	ORG
inlawrev-25117	119	13	4039 (2006	DATE
inlawrev-25117	120	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	122	1	2020	DATE
inlawrev-25117	122	2	one	CARDINAL
inlawrev-25117	123	1	13	CARDINAL
inlawrev-25117	124	1	14	CARDINAL
inlawrev-25117	126	1	germany	GPE
inlawrev-25117	126	2	italy	GPE
inlawrev-25117	126	3	canada	GPE
inlawrev-25117	127	1	15	CARDINAL
inlawrev-25117	127	2	buchanan	PERSON
inlawrev-25117	128	1	16	CARDINAL
inlawrev-25117	128	2	the united states	GPE
inlawrev-25117	130	1	canada	GPE
inlawrev-25117	130	2	quebec	GPE
inlawrev-25117	130	3	canada	GPE
inlawrev-25117	130	4	two	CARDINAL
inlawrev-25117	131	1	17	CARDINAL
inlawrev-25117	132	1	german	NORP
inlawrev-25117	132	2	1990	DATE
inlawrev-25117	133	1	18	CARDINAL
inlawrev-25117	133	2	the united states	GPE
inlawrev-25117	133	3	13	CARDINAL
inlawrev-25117	134	1	charles m. tiebout	PERSON
inlawrev-25117	134	2	64	CARDINAL
inlawrev-25117	134	3	j. pol.	PERSON
inlawrev-25117	134	4	econ	ORG
inlawrev-25117	135	1	416	CARDINAL
inlawrev-25117	135	2	1956	DATE
inlawrev-25117	135	3	6	CARDINAL
inlawrev-25117	135	4	14	CARDINAL
inlawrev-25117	136	1	jack m. mintz	PERSON
inlawrev-25117	136	2	the c.d. howe institute	ORG
inlawrev-25117	136	3	june 10, 2005	DATE
inlawrev-25117	136	4	canada	GPE
inlawrev-25117	137	1	michael smart & richard m. bird	PERSON
inlawrev-25117	137	2	canada	GPE
inlawrev-25117	137	3	89	CARDINAL
inlawrev-25117	138	1	the nat’l tax ass’n	ORG
inlawrev-25117	139	1	1 (1996	DATE
inlawrev-25117	140	1	sam bucovetsky	PERSON
inlawrev-25117	140	2	michael smart	PERSON
inlawrev-25117	140	3	8	CARDINAL
inlawrev-25117	140	4	j. pub.	ORG
inlawrev-25117	141	1	119	CARDINAL
inlawrev-25117	141	2	2006	DATE
inlawrev-25117	142	1	15	CARDINAL
inlawrev-25117	143	1	david albouy	PERSON
inlawrev-25117	143	2	canadian	NORP
inlawrev-25117	144	1	david albouy	PERSON
inlawrev-25117	144	2	nat’l bureau of econ	ORG
inlawrev-25117	145	1	july 2010	DATE
inlawrev-25117	145	2	canadian	NORP
inlawrev-25117	146	1	canada	GPE
inlawrev-25117	146	2	0.41 percent	PERCENT
inlawrev-25117	146	3	annually	DATE
inlawrev-25117	146	4	31 percent	PERCENT
inlawrev-25117	147	1	16	CARDINAL
inlawrev-25117	148	1	james m. buchanan	PERSON
inlawrev-25117	148	2	2002	DATE
inlawrev-25117	149	1	17	CARDINAL
inlawrev-25117	149	2	6	CARDINAL
inlawrev-25117	149	3	958-59	CARDINAL
inlawrev-25117	149	4	18	CARDINAL
inlawrev-25117	150	1	wolfgang renzsch	PERSON
inlawrev-25117	150	2	german	NORP
inlawrev-25117	150	3	28	CARDINAL
inlawrev-25117	150	4	127	CARDINAL
inlawrev-25117	150	5	1998	DATE
inlawrev-25117	151	1	2019	DATE
inlawrev-25117	152	1	wolfgang kitterer	PERSON
inlawrev-25117	152	2	zukunft der finanzverfassung	PERSON
inlawrev-25117	152	3	fifo-cpe	ORG
inlawrev-25117	153	1	07-3	CARDINAL
inlawrev-25117	153	2	2007	DATE
inlawrev-25117	153	3	valeria losco	PERSON
inlawrev-25117	153	4	german	NORP
inlawrev-25117	153	5	13 (2006	DATE
inlawrev-25117	153	6	jochen zimmer	PERSON
inlawrev-25117	153	7	german	NORP
inlawrev-25117	153	8	2015	CARDINAL
inlawrev-25117	154	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	154	2	468	CARDINAL
inlawrev-25117	154	3	indiana	GPE
inlawrev-25117	155	1	53:461	CARDINAL
inlawrev-25117	155	2	u.s.	GPE
inlawrev-25117	156	1	kirk stark	PERSON
inlawrev-25117	156	2	the united states	GPE
inlawrev-25117	157	1	u.s.	GPE
inlawrev-25117	158	1	the united states	GPE
inlawrev-25117	159	1	u.s.	GPE
inlawrev-25117	160	1	19	CARDINAL
inlawrev-25117	160	2	2020	DATE
inlawrev-25117	161	1	the long years	DATE
inlawrev-25117	161	2	first	ORDINAL
inlawrev-25117	161	3	democratic	NORP
inlawrev-25117	161	4	republican	NORP
inlawrev-25117	162	1	2016	CARDINAL
inlawrev-25117	162	2	2017	CARDINAL
inlawrev-25117	163	1	20	CARDINAL
inlawrev-25117	163	2	5	CARDINAL
inlawrev-25117	164	1	the united states	GPE
inlawrev-25117	164	2	american	NORP
inlawrev-25117	165	1	21	CARDINAL
inlawrev-25117	165	2	the united states	GPE
inlawrev-25117	165	3	2017	CARDINAL
inlawrev-25117	166	1	22	CARDINAL
inlawrev-25117	166	2	american	NORP
inlawrev-25117	167	1	23	CARDINAL
inlawrev-25117	168	1	19	CARDINAL
inlawrev-25117	168	2	6	CARDINAL
inlawrev-25117	168	3	961	CARDINAL
inlawrev-25117	168	4	20	CARDINAL
inlawrev-25117	169	1	21	CARDINAL
inlawrev-25117	170	1	6	CARDINAL
inlawrev-25117	170	2	965	CARDINAL
inlawrev-25117	171	1	22	CARDINAL
inlawrev-25117	172	1	daniel hemel	PERSON
inlawrev-25117	172	2	2017	CARDINAL
inlawrev-25117	172	3	58	CARDINAL
inlawrev-25117	173	1	j. l. &	ORG
inlawrev-25117	173	2	189	CARDINAL
inlawrev-25117	173	3	2019	CARDINAL
inlawrev-25117	174	1	23	CARDINAL
inlawrev-25117	175	1	936	CARDINAL
inlawrev-25117	175	2	199	CARDINAL
inlawrev-25117	175	3	250	CARDINAL
inlawrev-25117	176	1	2020	DATE
inlawrev-25117	176	2	zero	CARDINAL
inlawrev-25117	176	3	2017	CARDINAL
inlawrev-25117	177	1	24	CARDINAL
inlawrev-25117	177	2	david schleicher	PERSON
inlawrev-25117	177	3	u.s.	GPE
inlawrev-25117	178	1	25	CARDINAL
inlawrev-25117	178	2	america	GPE
inlawrev-25117	179	1	decades	DATE
inlawrev-25117	180	1	26	CARDINAL
inlawrev-25117	183	1	27	CARDINAL
inlawrev-25117	184	1	28	CARDINAL
inlawrev-25117	185	1	decades	DATE
inlawrev-25117	187	1	29	CARDINAL
inlawrev-25117	187	2	two	CARDINAL
inlawrev-25117	188	1	30	CARDINAL
inlawrev-25117	188	2	first	ORDINAL
inlawrev-25117	191	1	31	CARDINAL
inlawrev-25117	192	1	32 second	TIME
inlawrev-25117	193	1	33 24	DATE
inlawrev-25117	194	1	2017	CARDINAL
inlawrev-25117	194	2	103	CARDINAL
inlawrev-25117	195	1	l. rev	PERSON
inlawrev-25117	195	2	1439	CARDINAL
inlawrev-25117	195	3	2019	DATE
inlawrev-25117	196	1	obamacare	NORP
inlawrev-25117	196	2	midwest	LOC
inlawrev-25117	197	1	25	CARDINAL
inlawrev-25117	197	2	david schleicher	PERSON
inlawrev-25117	198	1	127	CARDINAL
inlawrev-25117	198	2	yale l. j. 78 (	PERSON
inlawrev-25117	198	3	2017	CARDINAL
inlawrev-25117	199	1	26	CARDINAL
inlawrev-25117	200	1	78	DATE
inlawrev-25117	201	1	27	CARDINAL
inlawrev-25117	208	1	470	CARDINAL
inlawrev-25117	208	2	indiana	GPE
inlawrev-25117	209	1	53:461	CARDINAL
inlawrev-25117	209	2	chapter 9	LAW
inlawrev-25117	210	1	34	CARDINAL
inlawrev-25117	214	1	2016	CARDINAL
inlawrev-25117	215	1	2016	CARDINAL
inlawrev-25117	219	1	35	CARDINAL
inlawrev-25117	220	1	u.s.	GPE
inlawrev-25117	222	1	36	CARDINAL
inlawrev-25117	223	1	mississippi	GPE
inlawrev-25117	223	2	alabama	GPE
inlawrev-25117	223	3	new york	GPE
inlawrev-25117	223	4	california	GPE
inlawrev-25117	223	5	hundreds of years 34	DATE
inlawrev-25117	225	1	153	CARDINAL
inlawrev-25117	225	2	154	CARDINAL
inlawrev-25117	226	1	36	CARDINAL
inlawrev-25117	228	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	228	2	2020	DATE
inlawrev-25117	228	3	471	CARDINAL
inlawrev-25117	228	4	u.s.	GPE
inlawrev-25117	229	1	37	CARDINAL
inlawrev-25117	231	1	38	CARDINAL
inlawrev-25117	232	1	39	CARDINAL
inlawrev-25117	233	1	40	CARDINAL
inlawrev-25117	233	2	2016	CARDINAL
inlawrev-25117	234	1	benjamin austin	PERSON
inlawrev-25117	234	2	edward glaeser	PERSON
inlawrev-25117	234	3	lawrence	PERSON
inlawrev-25117	235	1	41	CARDINAL
inlawrev-25117	235	2	american	NORP
inlawrev-25117	235	3	recent years	DATE
inlawrev-25117	235	4	american	NORP
inlawrev-25117	235	5	the last 50 years	DATE
inlawrev-25117	235	6	the american heartland	ORG
inlawrev-25117	235	7	the mississippi river	LOC
inlawrev-25117	236	1	42 austin	PERCENT
inlawrev-25117	236	2	glaeser	GPE
inlawrev-25117	236	3	the united states	GPE
inlawrev-25117	236	4	three	CARDINAL
inlawrev-25117	236	5	the eastern heartland	ORG
inlawrev-25117	236	6	before 1840	DATE
inlawrev-25117	236	7	the western heartland	ORG
inlawrev-25117	236	8	1840	DATE
inlawrev-25117	237	1	43	CARDINAL
inlawrev-25117	237	2	37	CARDINAL
inlawrev-25117	238	1	san francisco	GPE
inlawrev-25117	238	2	mississippi	GPE
inlawrev-25117	239	1	july 26, 2018	DATE
inlawrev-25117	241	1	dante alighieri	PERSON
inlawrev-25117	241	2	first	ORDINAL
inlawrev-25117	243	1	dante alighieri	PERSON
inlawrev-25117	244	1	17:55-60	CARDINAL
inlawrev-25117	244	2	1320	CARDINAL
inlawrev-25117	245	1	38	CARDINAL
inlawrev-25117	246	1	bernstein & hassett	ORG
inlawrev-25117	247	1	1	CARDINAL
inlawrev-25117	247	2	4	CARDINAL
inlawrev-25117	247	3	39	CARDINAL
inlawrev-25117	249	1	5	CARDINAL
inlawrev-25117	249	2	41	CARDINAL
inlawrev-25117	250	1	benjamin austin	PERSON
inlawrev-25117	250	2	edward glaeser & lawrence h. summers	ORG
inlawrev-25117	250	3	21t century	DATE
inlawrev-25117	250	4	america	GPE
inlawrev-25117	250	5	brookings	GPE
inlawrev-25117	251	1	2018	DATE
inlawrev-25117	252	1	42	CARDINAL
inlawrev-25117	253	1	jonathan m. metzl	PERSON
inlawrev-25117	253	2	america	GPE
inlawrev-25117	253	3	2019	CARDINAL
inlawrev-25117	254	1	43	CARDINAL
inlawrev-25117	255	1	austin	GPE
inlawrev-25117	255	2	glaeser & summers	ORG
inlawrev-25117	255	3	41	CARDINAL
inlawrev-25117	256	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	256	2	472	CARDINAL
inlawrev-25117	256	3	indiana	GPE
inlawrev-25117	258	1	three	CARDINAL
inlawrev-25117	259	1	the eastern heartland	ORG
inlawrev-25117	259	2	recent years	DATE
inlawrev-25117	259	3	342 percent	PERCENT
inlawrev-25117	259	4	1965	DATE
inlawrev-25117	259	5	2016	DATE
inlawrev-25117	260	1	the western heartland	ORG
inlawrev-25117	260	2	475 percent	PERCENT
inlawrev-25117	260	3	the same period	DATE
inlawrev-25117	261	1	the eastern heartland	ORG
inlawrev-25117	261	2	187 percent	PERCENT
inlawrev-25117	263	1	11	CARDINAL
inlawrev-25117	263	2	1980	DATE
inlawrev-25117	264	1	the early 1980s	DATE
inlawrev-25117	265	1	the western heartland	ORG
inlawrev-25117	266	1	2000	DATE
inlawrev-25117	268	1	12	CARDINAL
inlawrev-25117	268	2	three	CARDINAL
inlawrev-25117	269	1	between 1970 and the early 1980s	DATE
inlawrev-25117	269	2	three	CARDINAL
inlawrev-25117	271	1	the early 1980s	DATE
inlawrev-25117	272	1	the 1990s	DATE
inlawrev-25117	273	1	anne	PERSON
inlawrev-25117	273	2	deaton	PERSON
inlawrev-25117	273	3	2015	DATE
inlawrev-25117	273	4	2017	DATE
inlawrev-25117	274	1	13	CARDINAL
inlawrev-25117	274	2	the united states	GPE
inlawrev-25117	275	1	the eastern heartland	LOC
inlawrev-25117	277	1	the mid-1990s	DATE
inlawrev-25117	278	1	between the mid-1990s and 2010	DATE
inlawrev-25117	280	1	44	CARDINAL
inlawrev-25117	280	2	austin	GPE
inlawrev-25117	280	3	glaeser	GPE
inlawrev-25117	280	4	american	NORP
inlawrev-25117	281	1	45	CARDINAL
inlawrev-25117	282	1	arkansas	GPE
inlawrev-25117	282	2	1836	DATE
inlawrev-25117	282	3	wisconsin	GPE
inlawrev-25117	282	4	1848	DATE
inlawrev-25117	282	5	minnesota	GPE
inlawrev-25117	282	6	1858	DATE
inlawrev-25117	282	7	mississippi	LOC
inlawrev-25117	282	8	appalachians	ORG
inlawrev-25117	282	9	arkansas	GPE
inlawrev-25117	282	10	oklahoma	GPE
inlawrev-25117	282	11	1907	DATE
inlawrev-25117	282	12	mississippi	LOC
inlawrev-25117	284	1	austin	PERSON
inlawrev-25117	284	2	glaeser & summers	ORG
inlawrev-25117	284	3	41	CARDINAL
inlawrev-25117	284	4	170	CARDINAL
inlawrev-25117	284	5	45	CARDINAL
inlawrev-25117	285	1	151	CARDINAL
inlawrev-25117	286	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	287	1	12/14/20 9:49	TIME
inlawrev-25117	288	1	2020	DATE
inlawrev-25117	288	2	473	CARDINAL
inlawrev-25117	289	1	46	DATE
inlawrev-25117	290	1	47	CARDINAL
inlawrev-25117	291	1	48	CARDINAL
inlawrev-25117	292	1	46	DATE
inlawrev-25117	292	2	austin	GPE
inlawrev-25117	292	3	glaeser & summers	ORG
inlawrev-25117	292	4	41	CARDINAL
inlawrev-25117	292	5	40-54	CARDINAL
inlawrev-25117	292	6	patrick kline & enrico moretti	ORG
inlawrev-25117	292	7	100 years	DATE
inlawrev-25117	292	8	the tennessee valley authority	ORG
inlawrev-25117	292	9	129	CARDINAL
inlawrev-25117	292	10	q. j.	PERSON
inlawrev-25117	293	1	275	CARDINAL
inlawrev-25117	293	2	2013	DATE
inlawrev-25117	293	3	tva	ORG
inlawrev-25117	293	4	edward l. glaeser & joshua d. gottlieb	PERSON
inlawrev-25117	293	5	brookings	PERSON
inlawrev-25117	294	1	155	CARDINAL
inlawrev-25117	294	2	2008	DATE
inlawrev-25117	294	3	michele boldrin & fabio canova	ORG
inlawrev-25117	294	4	europe	LOC
inlawrev-25117	294	5	european	NORP
inlawrev-25117	294	6	16	CARDINAL
inlawrev-25117	295	1	206	CARDINAL
inlawrev-25117	295	2	2001	DATE
inlawrev-25117	295	3	sandy dall erba & julie le gallo	ORG
inlawrev-25117	295	4	eu	ORG
inlawrev-25117	295	5	57	CARDINAL
inlawrev-25117	295	6	czech	NORP
inlawrev-25117	296	1	325	CARDINAL
inlawrev-25117	296	2	2007	DATE
inlawrev-25117	296	3	eu	ORG
inlawrev-25117	296	4	andrew garin	PERSON
inlawrev-25117	296	5	america	GPE
inlawrev-25117	297	1	j. of urban econ	ORG
inlawrev-25117	298	1	2018	DATE
inlawrev-25117	298	2	giulia faggio & henry overman	ORG
inlawrev-25117	298	3	79	CARDINAL
inlawrev-25117	298	4	j. of urban econ	ORG
inlawrev-25117	299	1	91	CARDINAL
inlawrev-25117	299	2	2014	DATE
inlawrev-25117	299	3	barry m. rubin &	PERSON
inlawrev-25117	299	4	craig m. richards	PERSON
inlawrev-25117	299	5	british	NORP
inlawrev-25117	299	6	american	NORP
inlawrev-25117	299	7	6	CARDINAL
inlawrev-25117	300	1	dev.	PERSON
inlawrev-25117	301	1	q. 431	PERSON
inlawrev-25117	301	2	1992	DATE
inlawrev-25117	301	3	leslie e. papke	PERSON
inlawrev-25117	301	4	indiana	GPE
inlawrev-25117	301	5	54	CARDINAL
inlawrev-25117	302	1	37 (	CARDINAL
inlawrev-25117	302	2	1994	DATE
inlawrev-25117	302	3	daniele bondonio	PERSON
inlawrev-25117	302	4	john engberg	PERSON
inlawrev-25117	302	5	30	CARDINAL
inlawrev-25117	302	6	sci.	ORG
inlawrev-25117	303	1	519	CARDINAL
inlawrev-25117	303	2	2000	DATE
inlawrev-25117	303	3	robert t. greenbaum	PERSON
inlawrev-25117	303	4	john b. engberg	PERSON
inlawrev-25117	303	5	23	CARDINAL
inlawrev-25117	304	1	315	CARDINAL
inlawrev-25117	304	2	2004	DATE
inlawrev-25117	304	3	u.s.	GPE
inlawrev-25117	304	4	david neumark & jed kolko	ORG
inlawrev-25117	306	1	california	GPE
inlawrev-25117	306	2	68	CARDINAL
inlawrev-25117	306	3	j. of urban econ	WORK_OF_ART
inlawrev-25117	306	4	1 (	CARDINAL
inlawrev-25117	306	5	2010	DATE
inlawrev-25117	306	6	california	GPE
inlawrev-25117	307	1	47	CARDINAL
inlawrev-25117	310	1	austin	GPE
inlawrev-25117	310	2	glaeser & summers	ORG
inlawrev-25117	310	3	41	CARDINAL
inlawrev-25117	310	4	19	CARDINAL
inlawrev-25117	310	5	48	DATE
inlawrev-25117	311	1	2019	DATE
inlawrev-25117	311	2	annual	DATE
inlawrev-25117	311	3	8,650	MONEY
inlawrev-25117	311	4	24,820	MONEY
inlawrev-25117	311	5	three	CARDINAL
inlawrev-25117	312	1	between $529	MONEY
inlawrev-25117	312	2	6,557	MONEY
inlawrev-25117	312	3	three	CARDINAL
inlawrev-25117	314	1	32	CARDINAL
inlawrev-25117	315	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	315	2	23348943-ilr-53-3_text.indd	ORDINAL
inlawrev-25117	317	1	474	CARDINAL
inlawrev-25117	317	2	indiana	GPE
inlawrev-25117	318	1	49	DATE
inlawrev-25117	319	1	50	CARDINAL
inlawrev-25117	320	1	51	CARDINAL
inlawrev-25117	322	1	the next three	DATE
inlawrev-25117	322	2	u.s.	GPE
inlawrev-25117	324	1	three	CARDINAL
inlawrev-25117	324	2	936	CARDINAL
inlawrev-25117	324	3	199	CARDINAL
inlawrev-25117	324	4	250	CARDINAL
inlawrev-25117	324	5	u.s.	GPE
inlawrev-25117	325	1	52	CARDINAL
inlawrev-25117	325	2	three	CARDINAL
inlawrev-25117	325	3	5	CARDINAL
inlawrev-25117	325	4	a. puerto rico	PERSON
inlawrev-25117	325	5	section 936	LAW
inlawrev-25117	325	6	2016	DATE
inlawrev-25117	325	7	puerto rico	GPE
inlawrev-25117	325	8	the united states	GPE
inlawrev-25117	325	9	$72 billion	MONEY
inlawrev-25117	326	1	53	CARDINAL
inlawrev-25117	326	2	congress	ORG
inlawrev-25117	326	3	puerto rico	GPE
inlawrev-25117	326	4	chapter 9	LAW
inlawrev-25117	326	5	us	GPE
inlawrev-25117	326	6	detroit	GPE
inlawrev-25117	327	1	puerto rico’s	GPE
inlawrev-25117	328	1	1996	DATE
inlawrev-25117	328	2	section 936	LAW
inlawrev-25117	328	3	49	DATE
inlawrev-25117	329	1	jesse rothstein	PERSON
inlawrev-25117	329	2	princeton univ	PERSON
inlawrev-25117	333	1	1049	CARDINAL
inlawrev-25117	333	2	2008	DATE
inlawrev-25117	334	1	50	CARDINAL
inlawrev-25117	335	1	d.	NORP
inlawrev-25117	335	2	andrew leigh	PERSON
inlawrev-25117	336	1	10	CARDINAL
inlawrev-25117	337	1	analysis &	ORG
inlawrev-25117	337	2	1	CARDINAL
inlawrev-25117	337	3	ghilarducci & aida	ORG
inlawrev-25117	339	1	american	NORP
inlawrev-25117	339	2	june 28, 2019	DATE
inlawrev-25117	340	1	51	CARDINAL
inlawrev-25117	341	1	51	CARDINAL
inlawrev-25117	341	2	2020	DATE
inlawrev-25117	341	3	104	CARDINAL
inlawrev-25117	342	1	52	CARDINAL
inlawrev-25117	344	1	reuven s. avi-yonah	PERSON
inlawrev-25117	344	2	90	CARDINAL
inlawrev-25117	345	1	l. rev	PERSON
inlawrev-25117	345	2	1193	CARDINAL
inlawrev-25117	345	3	2004	DATE
inlawrev-25117	346	1	53	CARDINAL
inlawrev-25117	346	2	gillian b. white	PERSON
inlawrev-25117	346	3	puerto rico’s	GPE
inlawrev-25117	346	4	atlantic	LOC
inlawrev-25117	346	5	july 1,	DATE
inlawrev-25117	346	6	2016	DATE
inlawrev-25117	347	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	347	2	2020	DATE
inlawrev-25117	347	3	475	CARDINAL
inlawrev-25117	347	4	1921	DATE
inlawrev-25117	347	5	u.s.	GPE
inlawrev-25117	347	6	puerto rico	GPE
inlawrev-25117	348	1	54	CARDINAL
inlawrev-25117	348	2	section 936	LAW
inlawrev-25117	348	3	1976	DATE
inlawrev-25117	348	4	u.s.	GPE
inlawrev-25117	348	5	puerto rico.	GPE
inlawrev-25117	349	1	1982	DATE
inlawrev-25117	349	2	section 936	LAW
inlawrev-25117	349	3	u.s.	GPE
inlawrev-25117	349	4	puerto rico	GPE
inlawrev-25117	350	1	55	CARDINAL
inlawrev-25117	350	2	puerto rican	NORP
inlawrev-25117	350	3	936	CARDINAL
inlawrev-25117	350	4	65 percent	PERCENT
inlawrev-25117	350	5	1976	DATE
inlawrev-25117	350	6	75 percent	PERCENT
inlawrev-25117	350	7	1986	DATE
inlawrev-25117	351	1	56	CARDINAL
inlawrev-25117	351	2	section 936	LAW
inlawrev-25117	351	3	u.s.	GPE
inlawrev-25117	351	4	puerto rico	GPE
inlawrev-25117	351	5	2005	DATE
inlawrev-25117	351	6	98.8 percent	PERCENT
inlawrev-25117	351	7	$900 million	MONEY
inlawrev-25117	351	8	section 936	LAW
inlawrev-25117	351	9	puerto rico	GPE
inlawrev-25117	351	10	94	CARDINAL
inlawrev-25117	351	11	102	CARDINAL
inlawrev-25117	352	1	69 percent	PERCENT
inlawrev-25117	352	2	936	CARDINAL
inlawrev-25117	352	3	2005	DATE
inlawrev-25117	353	1	57	DATE
inlawrev-25117	353	2	58	CARDINAL
inlawrev-25117	353	3	section 936	LAW
inlawrev-25117	353	4	two	CARDINAL
inlawrev-25117	353	5	thomas hexner	PERSON
inlawrev-25117	353	6	glenn jenkins	PERSON
inlawrev-25117	353	7	u.s.	GPE
inlawrev-25117	354	1	59	CARDINAL
inlawrev-25117	354	2	congress	ORG
inlawrev-25117	354	3	1996	DATE
inlawrev-25117	354	4	section 936	LAW
inlawrev-25117	354	5	ten-year	DATE
inlawrev-25117	354	6	2006	DATE
inlawrev-25117	355	1	60	CARDINAL
inlawrev-25117	355	2	jenkins	PERSON
inlawrev-25117	356	1	harry grubert	PERSON
inlawrev-25117	356	2	joel slemrod	PERSON
inlawrev-25117	356	3	section 936	LAW
inlawrev-25117	356	4	1998	DATE
inlawrev-25117	356	5	419	CARDINAL
inlawrev-25117	356	6	puerto rican affiliates	ORG
inlawrev-25117	356	7	more than two thirds	CARDINAL
inlawrev-25117	356	8	936	CARDINAL
inlawrev-25117	357	1	61	CARDINAL
inlawrev-25117	357	2	slemrod	NORP
inlawrev-25117	357	3	54	DATE
inlawrev-25117	358	1	scott greenberg & gavin	ORG
inlawrev-25117	358	2	puerto rico’s	GPE
inlawrev-25117	358	3	june 30, 2015	DATE
inlawrev-25117	360	1	55	CARDINAL
inlawrev-25117	361	1	u.s.	GPE
inlawrev-25117	361	2	109	CARDINAL
inlawrev-25117	361	3	puerto rico	GPE
inlawrev-25117	361	4	section 936	LAW
inlawrev-25117	361	5	3 (1993	DATE
inlawrev-25117	363	1	56	CARDINAL
inlawrev-25117	363	2	daniel s. holik	PERSON
inlawrev-25117	363	3	u.s.	GPE
inlawrev-25117	363	4	2005	DATE
inlawrev-25117	363	5	28	CARDINAL
inlawrev-25117	363	6	2009	DATE
inlawrev-25117	364	1	57	CARDINAL
inlawrev-25117	366	1	lars p. feld & jost heckemeyer	ORG
inlawrev-25117	366	2	25	CARDINAL
inlawrev-25117	366	3	j. econ	PERSON
inlawrev-25117	367	1	233	CARDINAL
inlawrev-25117	367	2	2011	DATE
inlawrev-25117	368	1	59	CARDINAL
inlawrev-25117	369	1	thomas hexner & glenn jenkins	PERSON
inlawrev-25117	369	2	puerto rico	GPE
inlawrev-25117	369	3	section 936	LAW
inlawrev-25117	369	4	int’l 235	PRODUCT
inlawrev-25117	369	5	jan. 16, 1995	DATE
inlawrev-25117	370	1	u.s.	GPE
inlawrev-25117	371	1	puerto rico:	GPE
inlawrev-25117	371	2	u.s.	GPE
inlawrev-25117	371	3	senate	ORG
inlawrev-25117	371	4	may 4, 1992	DATE
inlawrev-25117	372	1	60	CARDINAL
inlawrev-25117	373	1	greenberg & ekins	ORG
inlawrev-25117	373	2	54	CARDINAL
inlawrev-25117	373	3	61	CARDINAL
inlawrev-25117	374	1	harry grubert & joel slemrod	ORG
inlawrev-25117	374	2	puerto rico	GPE
inlawrev-25117	374	3	80	CARDINAL
inlawrev-25117	375	1	365	CARDINAL
inlawrev-25117	375	2	1998	DATE
inlawrev-25117	376	1	476	CARDINAL
inlawrev-25117	376	2	indiana	GPE
inlawrev-25117	377	1	53:461	CARDINAL
inlawrev-25117	377	2	section 936	LAW
inlawrev-25117	377	3	2006	DATE
inlawrev-25117	378	1	62	CARDINAL
inlawrev-25117	378	2	zadia feliciano	PERSON
inlawrev-25117	378	3	andrew green	PERSON
inlawrev-25117	378	4	section 936	LAW
inlawrev-25117	378	5	puerto rico’s	GPE
inlawrev-25117	379	1	section 936	LAW
inlawrev-25117	379	2	16.7 percent	PERCENT
inlawrev-25117	379	3	18.7 percent	PERCENT
inlawrev-25117	379	4	28 percent	PERCENT
inlawrev-25117	380	1	63	CARDINAL
inlawrev-25117	380	2	the fall of 2010	DATE
inlawrev-25117	380	3	puerto rico	GPE
inlawrev-25117	380	4	section 936	LAW
inlawrev-25117	381	1	first	ORDINAL
inlawrev-25117	381	2	2010	DATE
inlawrev-25117	381	3	puerto rico	GPE
inlawrev-25117	381	4	u.s.	GPE
inlawrev-25117	381	5	the u.s. treasury	ORG
inlawrev-25117	381	6	u.s.	GPE
inlawrev-25117	381	7	section 936	LAW
inlawrev-25117	384	1	jenkins	PERSON
inlawrev-25117	384	2	section 936	LAW
inlawrev-25117	384	3	puerto rico	GPE
inlawrev-25117	385	1	section 936	LAW
inlawrev-25117	386	1	section 936	LAW
inlawrev-25117	386	2	the same year	DATE
inlawrev-25117	387	1	66	CARDINAL
inlawrev-25117	391	1	67	CARDINAL
inlawrev-25117	392	1	puerto rico	GPE
inlawrev-25117	392	2	puerto rico	GPE
inlawrev-25117	392	3	62	DATE
inlawrev-25117	393	1	d.	NORP
inlawrev-25117	393	2	m. feliciano & andrew green	ORG
inlawrev-25117	393	3	puerto rico	GPE
inlawrev-25117	393	4	section 936	LAW
inlawrev-25117	393	5	u.s corporations	GPE
inlawrev-25117	393	6	nat’l bureau of econ	ORG
inlawrev-25117	395	1	aug. 2017	DATE
inlawrev-25117	396	1	63	CARDINAL
inlawrev-25117	397	1	d.	NORP
inlawrev-25117	397	2	juan carlos suarez	PERSON
inlawrev-25117	397	3	david garrett	PERSON
inlawrev-25117	398	1	us	GPE
inlawrev-25117	398	2	109	CARDINAL
inlawrev-25117	400	1	439	CARDINAL
inlawrev-25117	400	2	2019	CARDINAL
inlawrev-25117	401	1	64	DATE
inlawrev-25117	402	1	2011-29	DATE
inlawrev-25117	402	2	mar. 30, 2011	DATE
inlawrev-25117	404	1	65	CARDINAL
inlawrev-25117	405	1	andrew scurria & arian campo-flores	ORG
inlawrev-25117	405	2	puerto rico’s	GPE
inlawrev-25117	405	3	wall st	PERSON
inlawrev-25117	405	4	j. (aug. 5	GPE
inlawrev-25117	405	5	2019	DATE
inlawrev-25117	407	1	66	CARDINAL
inlawrev-25117	408	1	alana semuels	PERSON
inlawrev-25117	408	2	atlantic	LOC
inlawrev-25117	408	3	apr. 1	DATE
inlawrev-25117	408	4	2016	DATE
inlawrev-25117	409	1	67	CARDINAL
inlawrev-25117	410	1	american immigration reform	ORG
inlawrev-25117	410	2	july 2003	DATE
inlawrev-25117	412	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	412	2	26348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	413	1	2020	DATE
inlawrev-25117	413	2	477	CARDINAL
inlawrev-25117	413	3	puerto rico	GPE
inlawrev-25117	414	1	the united states	GPE
inlawrev-25117	415	1	the united states	GPE
inlawrev-25117	416	1	936	CARDINAL
inlawrev-25117	416	2	china	GPE
inlawrev-25117	416	3	israel	GPE
inlawrev-25117	416	4	italy	GPE
inlawrev-25117	416	5	4	CARDINAL
inlawrev-25117	417	1	2004	DATE
inlawrev-25117	417	2	u.s.	GPE
inlawrev-25117	417	3	wto	ORG
inlawrev-25117	417	4	the european union	ORG
inlawrev-25117	417	5	eu	ORG
inlawrev-25117	418	1	the 1970s	DATE
inlawrev-25117	418	2	eu	ORG
inlawrev-25117	418	3	u.s.	GPE
inlawrev-25117	418	4	wto	ORG
inlawrev-25117	419	1	u.s.	GPE
inlawrev-25117	419	2	fsc	ORG
inlawrev-25117	420	1	68	CARDINAL
inlawrev-25117	420	2	eu	ORG
inlawrev-25117	420	3	florida	GPE
inlawrev-25117	420	4	a presidential election year	DATE
inlawrev-25117	420	5	congress	ORG
inlawrev-25117	420	6	2004	DATE
inlawrev-25117	420	7	eti	PERSON
inlawrev-25117	420	8	section 199	LAW
inlawrev-25117	420	9	eti	PERSON
inlawrev-25117	420	10	boeing	ORG
inlawrev-25117	420	11	section 199	LAW
inlawrev-25117	421	1	69	CARDINAL
inlawrev-25117	421	2	section 199	LAW
inlawrev-25117	422	1	irs	ORG
inlawrev-25117	422	2	2008	DATE
inlawrev-25117	423	1	70	CARDINAL
inlawrev-25117	423	2	section 199	LAW
inlawrev-25117	423	3	california	GPE
inlawrev-25117	423	4	the pacific northwest	LOC
inlawrev-25117	423	5	microsoft	ORG
inlawrev-25117	424	1	congress	ORG
inlawrev-25117	424	2	section 199	LAW
inlawrev-25117	424	3	$193 billion	MONEY
inlawrev-25117	424	4	ten-year	DATE
inlawrev-25117	425	1	71 68	DATE
inlawrev-25117	426	1	reuven s. avi-yonah	PERSON
inlawrev-25117	426	2	martin vallespinos	PERSON
inlawrev-25117	429	1	596	CARDINAL
inlawrev-25117	429	2	jan. 28, 2018	DATE
inlawrev-25117	431	1	reuven s. aviyonah	PERSON
inlawrev-25117	431	2	the united states	GPE
inlawrev-25117	431	3	wto	ORG
inlawrev-25117	431	4	9	CARDINAL
inlawrev-25117	432	1	j. tax l. tax	PERSON
inlawrev-25117	432	2	12	CARDINAL
inlawrev-25117	432	3	2018	DATE
inlawrev-25117	433	1	69	CARDINAL
inlawrev-25117	435	1	s. avi-yonah &	PERSON
inlawrev-25117	435	2	joel slemrod	PERSON
inlawrev-25117	435	3	4	CARDINAL
inlawrev-25117	435	4	55 (2002	DATE
inlawrev-25117	436	1	70	CARDINAL
inlawrev-25117	436	2	26	CARDINAL
inlawrev-25117	437	1	1.199-3	CARDINAL
inlawrev-25117	437	2	71	CARDINAL
inlawrev-25117	438	1	u.s.	GPE
inlawrev-25117	438	2	the ways & means committee	ORG
inlawrev-25117	438	3	112	CARDINAL
inlawrev-25117	439	1	july 19, 2012	DATE
inlawrev-25117	439	2	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	439	3	27348943-ilr-53-3_text.indd	ORG
inlawrev-25117	441	1	478	CARDINAL
inlawrev-25117	441	2	indiana	GPE
inlawrev-25117	441	3	53:461	CARDINAL
inlawrev-25117	441	4	section 199	LAW
inlawrev-25117	441	5	2017	DATE
inlawrev-25117	442	1	congress	ORG
inlawrev-25117	443	1	c. section 250	PERSON
inlawrev-25117	443	2	section 199	LAW
inlawrev-25117	443	3	congress	ORG
inlawrev-25117	443	4	section 250	LAW
inlawrev-25117	444	1	72	CARDINAL
inlawrev-25117	444	2	section 250	LAW
inlawrev-25117	444	3	13.125 percent	PERCENT
inlawrev-25117	444	4	21 percent	PERCENT
inlawrev-25117	445	1	73	CARDINAL
inlawrev-25117	445	2	10-percent	PERCENT
inlawrev-25117	446	1	74	CARDINAL
inlawrev-25117	446	2	1	CARDINAL
inlawrev-25117	446	3	2	CARDINAL
inlawrev-25117	446	4	75	CARDINAL
inlawrev-25117	449	1	76	CARDINAL
inlawrev-25117	450	1	u.s.	GPE
inlawrev-25117	450	2	13.125-percent	PERCENT
inlawrev-25117	450	3	the u.s. company	ORG
inlawrev-25117	451	1	u.s.	GPE
inlawrev-25117	451	2	21 percent	PERCENT
inlawrev-25117	451	3	first	ORDINAL
inlawrev-25117	451	4	10-percent	PERCENT
inlawrev-25117	451	5	13.125 percent	PERCENT
inlawrev-25117	453	1	at least three	CARDINAL
inlawrev-25117	454	1	first	ORDINAL
inlawrev-25117	454	2	21 percent	PERCENT
inlawrev-25117	454	3	10 percent	PERCENT
inlawrev-25117	454	4	u.s.	GPE
inlawrev-25117	454	5	13.125-percent	PERCENT
inlawrev-25117	455	1	second	ORDINAL
inlawrev-25117	455	2	section 199	LAW
inlawrev-25117	455	3	section 250	LAW
inlawrev-25117	455	4	wto	ORG
inlawrev-25117	457	1	72	CARDINAL
inlawrev-25117	457	2	26	CARDINAL
inlawrev-25117	458	1	250	CARDINAL
inlawrev-25117	458	2	73	CARDINAL
inlawrev-25117	459	1	26	CARDINAL
inlawrev-25117	460	1	250(b)(2)(a	DATE
inlawrev-25117	461	1	75	CARDINAL
inlawrev-25117	462	1	26	CARDINAL
inlawrev-25117	463	1	250	CARDINAL
inlawrev-25117	464	1	76	CARDINAL
inlawrev-25117	465	1	26	CARDINAL
inlawrev-25117	467	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	468	1	2020	DATE
inlawrev-25117	468	2	479	CARDINAL
inlawrev-25117	469	1	77 third	CARDINAL
inlawrev-25117	469	2	section 250	LAW
inlawrev-25117	470	1	the united states	GPE
inlawrev-25117	470	2	california	GPE
inlawrev-25117	471	1	79	CARDINAL
inlawrev-25117	471	2	us	GPE
inlawrev-25117	471	3	367	CARDINAL
inlawrev-25117	471	4	482	CARDINAL
inlawrev-25117	471	5	80	CARDINAL
inlawrev-25117	471	6	section 199	LAW
inlawrev-25117	471	7	u.s.	GPE
inlawrev-25117	471	8	two	CARDINAL
inlawrev-25117	472	1	amazon	ORG
inlawrev-25117	472	2	u.s.	GPE
inlawrev-25117	472	3	u.s.	GPE
inlawrev-25117	472	4	several decades	DATE
inlawrev-25117	473	1	amazon	ORG
inlawrev-25117	473	2	second	ORDINAL
inlawrev-25117	473	3	50,000	CARDINAL
inlawrev-25117	473	4	$5 billion	MONEY
inlawrev-25117	473	5	amazon	ORG
inlawrev-25117	474	1	two-hundred and thirty-eight	CARDINAL
inlawrev-25117	474	2	amazon	ORG
inlawrev-25117	474	3	washington	GPE
inlawrev-25117	474	4	d.c.	GPE
inlawrev-25117	474	5	new york city	GPE
inlawrev-25117	474	6	twenty	CARDINAL
inlawrev-25117	475	1	new york	GPE
inlawrev-25117	475	2	washington	GPE
inlawrev-25117	475	3	jeff bezos	PERSON
inlawrev-25117	475	4	amazon	ORG
inlawrev-25117	476	1	amazon	ORG
inlawrev-25117	477	1	81	CARDINAL
inlawrev-25117	477	2	amazon	ORG
inlawrev-25117	477	3	second	ORDINAL
inlawrev-25117	477	4	$5 billion	MONEY
inlawrev-25117	477	5	50,000	CARDINAL
inlawrev-25117	477	6	u.s.	GPE
inlawrev-25117	478	1	ireland	GPE
inlawrev-25117	478	2	luxembourg	GPE
inlawrev-25117	478	3	77	CARDINAL
inlawrev-25117	479	1	avi-yonah & vallespinos	ORG
inlawrev-25117	479	2	68	CARDINAL
inlawrev-25117	480	1	68	CARDINAL
inlawrev-25117	481	1	chris william sanchirico	PERSON
inlawrev-25117	481	2	71	CARDINAL
inlawrev-25117	481	3	tax l. rev	PERSON
inlawrev-25117	481	4	625	CARDINAL
inlawrev-25117	481	5	30, 2018	DATE
inlawrev-25117	484	1	the united states	GPE
inlawrev-25117	484	2	1st quarter 2018	DATE
inlawrev-25117	484	3	june 20, 2018	DATE
inlawrev-25117	485	1	mar. 20, 2020	DATE
inlawrev-25117	486	1	79	CARDINAL
inlawrev-25117	487	1	california	GPE
inlawrev-25117	487	2	1976	DATE
inlawrev-25117	488	1	80	CARDINAL
inlawrev-25117	489	1	367	CARDINAL
inlawrev-25117	489	2	482	CARDINAL
inlawrev-25117	489	3	2018	DATE
inlawrev-25117	490	1	81	CARDINAL
inlawrev-25117	491	1	reuven s. avi-yonah	PERSON
inlawrev-25117	491	2	113	CARDINAL
inlawrev-25117	492	1	l. rev	PERSON
inlawrev-25117	492	2	1573	DATE
inlawrev-25117	492	3	2000	DATE
inlawrev-25117	493	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	493	2	480	CARDINAL
inlawrev-25117	493	3	indiana	GPE
inlawrev-25117	495	1	53:461	CARDINAL
inlawrev-25117	495	2	chicago	GPE
inlawrev-25117	495	3	boeing	ORG
inlawrev-25117	495	4	seattle	GPE
inlawrev-25117	497	1	spartanburg	GPE
inlawrev-25117	497	2	south carolina	GPE
inlawrev-25117	497	3	bmw	PRODUCT
inlawrev-25117	497	4	tuscaloosa	GPE
inlawrev-25117	497	5	alabama	GPE
inlawrev-25117	498	1	82	CARDINAL
inlawrev-25117	499	1	china	GPE
inlawrev-25117	499	2	the united states	GPE
inlawrev-25117	500	1	daimlerchrysler corp.	ORG
inlawrev-25117	500	2	v. cuno	PERSON
inlawrev-25117	500	3	the supreme court	ORG
inlawrev-25117	500	4	congress	ORG
inlawrev-25117	501	1	83	CARDINAL
inlawrev-25117	502	1	amazon	ORG
inlawrev-25117	503	1	twenty	CARDINAL
inlawrev-25117	503	2	amazon	ORG
inlawrev-25117	503	3	nashville	GPE
inlawrev-25117	503	4	dallas	GPE
inlawrev-25117	503	5	austin	GPE
inlawrev-25117	503	6	pittsburgh	GPE
inlawrev-25117	503	7	columbus	GPE
inlawrev-25117	504	1	amazon	ORG
inlawrev-25117	505	1	amazon	ORG
inlawrev-25117	505	2	5	CARDINAL
inlawrev-25117	507	1	two	CARDINAL
inlawrev-25117	507	2	china	GPE
inlawrev-25117	507	3	israel	GPE
inlawrev-25117	508	1	84	CARDINAL
inlawrev-25117	508	2	two	CARDINAL
inlawrev-25117	508	3	china	GPE
inlawrev-25117	508	4	israel	GPE
inlawrev-25117	509	1	china	GPE
inlawrev-25117	509	2	israel	GPE
inlawrev-25117	509	3	two	CARDINAL
inlawrev-25117	509	4	one	CARDINAL
inlawrev-25117	509	5	the united states	GPE
inlawrev-25117	509	6	four	CARDINAL
inlawrev-25117	509	7	new jersey	GPE
inlawrev-25117	509	8	eight million	CARDINAL
inlawrev-25117	510	1	three 82	DATE
inlawrev-25117	511	1	stephanie hernandez mcgavin	PERSON
inlawrev-25117	511	2	bmw	PRODUCT
inlawrev-25117	511	3	sept. 8, 2018	DATE
inlawrev-25117	511	4	1:00 am	TIME
inlawrev-25117	511	5	mercedes-benz	ORG
inlawrev-25117	511	6	$1 billion	MONEY
inlawrev-25117	511	7	tuscaloosa	GPE
inlawrev-25117	511	8	600	CARDINAL
inlawrev-25117	511	9	daimler	ORG
inlawrev-25117	511	10	sept. 21	DATE
inlawrev-25117	511	11	2017	DATE
inlawrev-25117	512	1	perma.cc/j6p7-c468	ORG
inlawrev-25117	513	1	83	CARDINAL
inlawrev-25117	514	1	daimlerchrysler corp.	ORG
inlawrev-25117	514	2	v. cuno	PERSON
inlawrev-25117	514	3	547	CARDINAL
inlawrev-25117	514	4	332	CARDINAL
inlawrev-25117	514	5	2006	DATE
inlawrev-25117	515	1	cuno	PRODUCT
inlawrev-25117	515	2	reuven s. aviyonah	PERSON
inlawrev-25117	515	3	toledo	GPE
inlawrev-25117	515	4	cuno	ORG
inlawrev-25117	515	5	the european court of justice	ORG
inlawrev-25117	515	6	109	CARDINAL
inlawrev-25117	515	7	1661	DATE
inlawrev-25117	515	8	dec. 26, 2005	DATE
inlawrev-25117	515	9	41	CARDINAL
inlawrev-25117	515	10	int’l 289	PRODUCT
inlawrev-25117	515	11	jan. 23, 2006	DATE
inlawrev-25117	516	1	peter d.	PERSON
inlawrev-25117	516	2	110	CARDINAL
inlawrev-25117	517	1	l. rev	PERSON
inlawrev-25117	517	2	377 (1996	DATE
inlawrev-25117	518	1	china	GPE
inlawrev-25117	518	2	congress	ORG
inlawrev-25117	519	1	84	CARDINAL
inlawrev-25117	520	1	china	GPE
inlawrev-25117	520	2	israel	GPE
inlawrev-25117	520	3	italy	GPE
inlawrev-25117	521	1	fdi	ORG
inlawrev-25117	521	2	carnegie endowment	ORG
inlawrev-25117	521	3	int’l	NORP
inlawrev-25117	521	4	may 1, 2013	DATE
inlawrev-25117	523	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	525	1	2020	DATE
inlawrev-25117	525	2	481	CARDINAL
inlawrev-25117	526	1	first	ORDINAL
inlawrev-25117	527	1	china	GPE
inlawrev-25117	527	2	19,095	MONEY
inlawrev-25117	527	3	beijing	GPE
inlawrev-25117	527	4	18,450	MONEY
inlawrev-25117	527	5	shanghai	GPE
inlawrev-25117	527	6	15,876	MONEY
inlawrev-25117	527	7	jiangsu	GPE
inlawrev-25117	527	8	4,343	MONEY
inlawrev-25117	527	9	gansu	GPE
inlawrev-25117	527	10	5,117	MONEY
inlawrev-25117	527	11	yunnan	GPE
inlawrev-25117	527	12	5,622	MONEY
inlawrev-25117	527	13	guizhou	GPE
inlawrev-25117	527	14	5,814	MONEY
inlawrev-25117	527	15	tibet	GPE
inlawrev-25117	527	16	85	CARDINAL
inlawrev-25117	527	17	israel	GPE
inlawrev-25117	527	18	tel aviv region	GPE
inlawrev-25117	527	19	more than 50 percent	PERCENT
inlawrev-25117	527	20	israel	GPE
inlawrev-25117	527	21	40,258	MONEY
inlawrev-25117	527	22	the year of 2017	DATE
inlawrev-25117	527	23	86	DATE
inlawrev-25117	528	1	87 second	TIME
inlawrev-25117	529	1	israel	GPE
inlawrev-25117	530	1	china	GPE
inlawrev-25117	530	2	beijing	GPE
inlawrev-25117	531	1	88 third	CARDINAL
inlawrev-25117	533	1	israel	GPE
inlawrev-25117	534	1	first	ORDINAL
inlawrev-25117	534	2	tel aviv	GPE
inlawrev-25117	535	1	second	ORDINAL
inlawrev-25117	536	1	89	CARDINAL
inlawrev-25117	537	1	two	CARDINAL
inlawrev-25117	537	2	israel	GPE
inlawrev-25117	537	3	tel aviv	GPE
inlawrev-25117	537	4	china	GPE
inlawrev-25117	537	5	the united states	GPE
inlawrev-25117	537	6	85	DATE
inlawrev-25117	538	1	chinese	NORP
inlawrev-25117	538	2	wikipedia	PERSON
inlawrev-25117	538	3	2018	DATE
inlawrev-25117	541	1	world bank	ORG
inlawrev-25117	541	2	oecd	ORG
inlawrev-25117	541	3	china	GPE
inlawrev-25117	541	4	8,117.267	MONEY
inlawrev-25117	541	5	2016	DATE
inlawrev-25117	541	6	8,826.994	MONEY
inlawrev-25117	541	7	2017	DATE
inlawrev-25117	542	1	the world bank	ORG
inlawrev-25117	542	2	2019	DATE
inlawrev-25117	543	1	86	CARDINAL
inlawrev-25117	544	1	int’l monetary fund	ORG
inlawrev-25117	544	2	april 2018	DATE
inlawrev-25117	547	1	gil solomon	PERSON
inlawrev-25117	547	2	israel	GPE
inlawrev-25117	547	3	dec. 24, 2013	DATE
inlawrev-25117	547	4	https://www.globes.co.il/news/ article.aspx?did=1000903288	GPE
inlawrev-25117	548	1	the israeli central bureau of statistics	ORG
inlawrev-25117	548	2	cbs	ORG
inlawrev-25117	548	3	israel	GPE
inlawrev-25117	549	1	2005	DATE
inlawrev-25117	549	2	tel-aviv	GPE
inlawrev-25117	549	3	roughly 37 percent	PERCENT
inlawrev-25117	549	4	israel	GPE
inlawrev-25117	549	5	54 percent	PERCENT
inlawrev-25117	549	6	israel	GPE
inlawrev-25117	550	1	42	CARDINAL
inlawrev-25117	550	2	israel	GPE
inlawrev-25117	550	3	cbs	ORG
inlawrev-25117	550	4	year 2005	DATE
inlawrev-25117	550	5	tel-aviv	GPE
inlawrev-25117	551	1	88	CARDINAL
inlawrev-25117	552	1	china	GPE
inlawrev-25117	552	2	wikipedia	PERSON
inlawrev-25117	552	3	mar. 18, 2020	DATE
inlawrev-25117	554	1	89	CARDINAL
inlawrev-25117	556	1	j a n	WORK_OF_ART
inlawrev-25117	556	2	2	CARDINAL
inlawrev-25117	556	3	2	CARDINAL
inlawrev-25117	557	1	t h o	DATE
inlawrev-25117	559	1	2020	DATE
inlawrev-25117	560	1	o	DATE
inlawrev-25117	563	1	o l	DATE
inlawrev-25117	567	1	o n t h l	DATE
inlawrev-25117	568	1	section 11	LAW
inlawrev-25117	568	2	israel	GPE
inlawrev-25117	568	3	57211961	DATE
inlawrev-25117	569	1	9:49	TIME
inlawrev-25117	569	2	482	CARDINAL
inlawrev-25117	569	3	indiana	GPE
inlawrev-25117	571	1	chinese	NORP
inlawrev-25117	571	2	israeli	NORP
inlawrev-25117	571	3	the united states	GPE
inlawrev-25117	572	1	u.s.	GPE
inlawrev-25117	572	2	marshall	PERSON
inlawrev-25117	572	3	u.s.	GPE
inlawrev-25117	573	1	a. china	PERSON
inlawrev-25117	573	2	china	GPE
inlawrev-25117	573	3	the 1980s	DATE
inlawrev-25117	573	4	first	ORDINAL
inlawrev-25117	574	1	china	GPE
inlawrev-25117	575	1	2001	DATE
inlawrev-25117	575	2	2004	DATE
inlawrev-25117	577	1	90	CARDINAL
inlawrev-25117	577	2	2001	DATE
inlawrev-25117	577	3	two	CARDINAL
inlawrev-25117	578	1	91	CARDINAL
inlawrev-25117	579	1	first	ORDINAL
inlawrev-25117	579	2	15 percent	PERCENT
inlawrev-25117	579	3	25 percent	PERCENT
inlawrev-25117	579	4	2001 to 2010	DATE
inlawrev-25117	580	1	second	ORDINAL
inlawrev-25117	580	2	0-percent	PERCENT
inlawrev-25117	580	3	two years	DATE
inlawrev-25117	580	4	three years	DATE
inlawrev-25117	580	5	12.5 percent	PERCENT
inlawrev-25117	581	1	92	CARDINAL
inlawrev-25117	581	2	2011	DATE
inlawrev-25117	581	3	another ten years	DATE
inlawrev-25117	582	1	93	CARDINAL
inlawrev-25117	582	2	the early 2000	DATE
inlawrev-25117	582	3	2013	DATE
inlawrev-25117	583	1	2013	DATE
inlawrev-25117	584	1	2003	DATE
inlawrev-25117	584	2	90	CARDINAL
inlawrev-25117	585	1	china	GPE
inlawrev-25117	585	2	88	CARDINAL
inlawrev-25117	585	3	91	CARDINAL
inlawrev-25117	586	1	article 4 of the notice no.	LAW
inlawrev-25117	587	1	58	CARDINAL
inlawrev-25117	587	2	2011	DATE
inlawrev-25117	587	3	twelve	CARDINAL
inlawrev-25117	587	4	chongqing	GPE
inlawrev-25117	587	5	sichuan	GPE
inlawrev-25117	587	6	guizhou	GPE
inlawrev-25117	587	7	yunnan	GPE
inlawrev-25117	587	8	xizang	GPE
inlawrev-25117	588	1	shaanxi	GPE
inlawrev-25117	588	2	gansu	GPE
inlawrev-25117	588	3	ningxia	GPE
inlawrev-25117	588	4	qinghai	GPE
inlawrev-25117	588	5	xinjiang	GPE
inlawrev-25117	588	6	inner mongolia	GPE
inlawrev-25117	588	7	guangxi	GPE
inlawrev-25117	589	1	hunan province	GPE
inlawrev-25117	589	2	hubei province	GPE
inlawrev-25117	589	3	jilin province	GPE
inlawrev-25117	591	1	92	CARDINAL
inlawrev-25117	592	1	china	GPE
inlawrev-25117	592	2	dec. 30,	DATE
inlawrev-25117	592	3	2019	DATE
inlawrev-25117	595	1	93	CARDINAL
inlawrev-25117	596	1	nov. 2, 2011	DATE
inlawrev-25117	596	2	http://www.chinatax.gov.cn/n810341/n810765/n812156/n812474/c1186395/	CARDINAL
inlawrev-25117	598	1	aug. 6, 2012	DATE
inlawrev-25117	602	1	2020	DATE
inlawrev-25117	602	2	483 2013	DATE
inlawrev-25117	602	3	south coast	LOC
inlawrev-25117	602	4	36 percent to 33 percent	PERCENT
inlawrev-25117	602	5	2013	DATE
inlawrev-25117	602	6	nearly 35 percent	PERCENT
inlawrev-25117	602	7	2018	DATE
inlawrev-25117	604	1	china	GPE
inlawrev-25117	604	2	2009	DATE
inlawrev-25117	604	3	2019	DATE
inlawrev-25117	605	1	2 percent	PERCENT
inlawrev-25117	605	2	2000	DATE
inlawrev-25117	605	3	3.9 percent	PERCENT
inlawrev-25117	605	4	2018	DATE
inlawrev-25117	605	5	5.5 percent	PERCENT
inlawrev-25117	605	6	2000	DATE
inlawrev-25117	605	7	15.5 percent	PERCENT
inlawrev-25117	605	8	2018	DATE
inlawrev-25117	607	1	2000	DATE
inlawrev-25117	607	2	about a third	CARDINAL
inlawrev-25117	607	3	43 percent	PERCENT
inlawrev-25117	607	4	the south coast	LOC
inlawrev-25117	607	5	68 percent	PERCENT
inlawrev-25117	607	6	60 percent	PERCENT
inlawrev-25117	607	7	2018	DATE
inlawrev-25117	608	1	chongqing	GPE
inlawrev-25117	608	2	over 30 million	CARDINAL
inlawrev-25117	608	3	17 percent	PERCENT
inlawrev-25117	608	4	2010	DATE
inlawrev-25117	608	5	6 percent	PERCENT
inlawrev-25117	608	6	2018	DATE
inlawrev-25117	609	1	2017	DATE
inlawrev-25117	609	2	87.5 percent	PERCENT
inlawrev-25117	609	3	fdi	ORG
inlawrev-25117	609	4	china	GPE
inlawrev-25117	609	5	the south coast	LOC
inlawrev-25117	610	1	western china	LOC
inlawrev-25117	610	2	51 percent	PERCENT
inlawrev-25117	610	3	2011	DATE
inlawrev-25117	610	4	41 percent	PERCENT
inlawrev-25117	610	5	2018	DATE
inlawrev-25117	612	1	94	CARDINAL
inlawrev-25117	612	2	chinese	NORP
inlawrev-25117	613	1	first	ORDINAL
inlawrev-25117	613	2	2007	DATE
inlawrev-25117	614	1	the united states	GPE
inlawrev-25117	615	1	95	CARDINAL
inlawrev-25117	615	2	2007	DATE
inlawrev-25117	615	3	china	GPE
inlawrev-25117	618	1	second	ORDINAL
inlawrev-25117	618	2	pudong	GPE
inlawrev-25117	618	3	shanghai	GPE
inlawrev-25117	618	4	94	DATE
inlawrev-25117	619	1	95	CARDINAL
inlawrev-25117	621	1	jinyan li	PERSON
inlawrev-25117	621	2	chinese	NORP
inlawrev-25117	621	3	8	CARDINAL
inlawrev-25117	621	4	fla	GPE
inlawrev-25117	623	1	669	CARDINAL
inlawrev-25117	623	2	2007	DATE
inlawrev-25117	624	1	96	CARDINAL
inlawrev-25117	625	1	china	GPE
inlawrev-25117	626	1	3 (2007	DATE
inlawrev-25117	628	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	628	2	484	CARDINAL
inlawrev-25117	628	3	indiana	GPE
inlawrev-25117	630	1	97 third	CARDINAL
inlawrev-25117	631	1	98	CARDINAL
inlawrev-25117	632	1	china	GPE
inlawrev-25117	634	1	chinese	NORP
inlawrev-25117	635	1	between 2001 and 2013	DATE
inlawrev-25117	636	1	2013	DATE
inlawrev-25117	637	1	1990	DATE
inlawrev-25117	637	2	china	GPE
inlawrev-25117	637	3	half	CARDINAL
inlawrev-25117	637	4	61 percent	PERCENT
inlawrev-25117	637	5	1990	DATE
inlawrev-25117	637	6	below 30 percent	PERCENT
inlawrev-25117	637	7	2002	DATE
inlawrev-25117	637	8	4.2 percent	PERCENT
inlawrev-25117	637	9	2014	DATE
inlawrev-25117	638	1	99	CARDINAL
inlawrev-25117	638	2	china	GPE
inlawrev-25117	638	3	70 percent	PERCENT
inlawrev-25117	639	1	100	CARDINAL
inlawrev-25117	640	1	chinese	NORP
inlawrev-25117	640	2	219	CARDINAL
inlawrev-25117	640	3	china	GPE
inlawrev-25117	640	4	2017	CARDINAL
inlawrev-25117	640	5	9.9 percent	PERCENT
inlawrev-25117	640	6	3 percent	PERCENT
inlawrev-25117	641	1	101	CARDINAL
inlawrev-25117	641	2	97	CARDINAL
inlawrev-25117	642	1	the ministry of finance	ORG
inlawrev-25117	643	1	jan. 13, 2005	DATE
inlawrev-25117	644	1	gov.cn/n810341/n810765/n812193/n812978/c1202111/content.html	ORG
inlawrev-25117	646	1	heilongjiang	GPE
inlawrev-25117	646	2	jilin	GPE
inlawrev-25117	646	3	liaoning	GPE
inlawrev-25117	646	4	153	CARDINAL
inlawrev-25117	647	1	98	CARDINAL
inlawrev-25117	647	2	xiong wei	PERSON
inlawrev-25117	647	3	6	CARDINAL
inlawrev-25117	647	4	china	GPE
inlawrev-25117	647	5	sci.	ORG
inlawrev-25117	647	6	2014	DATE
inlawrev-25117	648	1	99	CARDINAL
inlawrev-25117	650	1	china	GPE
inlawrev-25117	650	2	the people‘s republic of china	GPE
inlawrev-25117	650	3	oct. 10	DATE
inlawrev-25117	650	4	2016	DATE
inlawrev-25117	652	1	101	CARDINAL
inlawrev-25117	653	1	the ministry of commerce	ORG
inlawrev-25117	653	2	may 31, 2018	DATE
inlawrev-25117	654	1	2017	DATE
inlawrev-25117	654	2	219	CARDINAL
inlawrev-25117	654	3	1.8 trillion yuan	MONEY
inlawrev-25117	654	4	15.9 percent	PERCENT
inlawrev-25117	654	5	8.5 percent	PERCENT
inlawrev-25117	654	6	the same period	DATE
inlawrev-25117	654	7	7.4 percent	PERCENT
inlawrev-25117	654	8	10.3 percent	PERCENT
inlawrev-25117	654	9	1.6 348943-ilr-53-3_text.indd	PERCENT
inlawrev-25117	655	1	2020	DATE
inlawrev-25117	655	2	485	CARDINAL
inlawrev-25117	655	3	eighty-eight	DATE
inlawrev-25117	655	4	sichuan	GPE
inlawrev-25117	656	1	102	CARDINAL
inlawrev-25117	656	2	chinese	NORP
inlawrev-25117	657	1	israel	GPE
inlawrev-25117	657	2	israeli	NORP
inlawrev-25117	657	3	many years	DATE
inlawrev-25117	658	1	the early days	DATE
inlawrev-25117	658	2	israel	GPE
inlawrev-25117	659	1	arab	NORP
inlawrev-25117	659	2	israel	GPE
inlawrev-25117	660	1	negev	LOC
inlawrev-25117	660	2	israel	GPE
inlawrev-25117	660	3	first	ORDINAL
inlawrev-25117	660	4	israeli	NORP
inlawrev-25117	661	1	103	CARDINAL
inlawrev-25117	661	2	israel	GPE
inlawrev-25117	661	3	israel	GPE
inlawrev-25117	661	4	israel	GPE
inlawrev-25117	662	1	israel	GPE
inlawrev-25117	663	1	israeli	NORP
inlawrev-25117	663	2	itc	WORK_OF_ART
inlawrev-25117	663	3	three	CARDINAL
inlawrev-25117	664	1	first	ORDINAL
inlawrev-25117	664	2	trillion yuan	MONEY
inlawrev-25117	664	3	12.2 percent	PERCENT
inlawrev-25117	664	4	1.5 percent	PERCENT
inlawrev-25117	664	5	the same period	DATE
inlawrev-25117	664	6	10.7 percent	PERCENT
inlawrev-25117	664	7	10.9 percent	PERCENT
inlawrev-25117	665	1	etdzs	ORG
inlawrev-25117	665	2	2017	CARDINAL
inlawrev-25117	665	3	china	GPE
inlawrev-25117	665	4	zhang jiang	PERSON
inlawrev-25117	665	5	second	ORDINAL
inlawrev-25117	665	6	100	CARDINAL
inlawrev-25117	665	7	chinese	NORP
inlawrev-25117	665	8	univ.	ORG
inlawrev-25117	666	1	dec. 11	DATE
inlawrev-25117	666	2	2017	DATE
inlawrev-25117	667	1	http://tdi.tongji.edu.cn/news_show.asp?id=884	ORG
inlawrev-25117	669	1	etdzs	ORG
inlawrev-25117	669	2	shanghai	GPE
inlawrev-25117	669	3	tongji university	ORG
inlawrev-25117	669	4	chinese	NORP
inlawrev-25117	669	5	2017	CARDINAL
inlawrev-25117	669	6	late 2017	DATE
inlawrev-25117	670	1	365	CARDINAL
inlawrev-25117	670	2	17.1 trillion yuan	MONEY
inlawrev-25117	670	3	22.97 percent	PERCENT
inlawrev-25117	670	4	3 trillion yuan	MONEY
inlawrev-25117	670	5	25.31 percent	PERCENT
inlawrev-25117	670	6	2016	DATE
inlawrev-25117	671	1	102	CARDINAL
inlawrev-25117	672	1	sichuan	GPE
inlawrev-25117	672	2	xinhua news agency	ORG
inlawrev-25117	672	3	aug. 2, 2018	DATE
inlawrev-25117	672	4	http://www.gov.cn/xinwen/2018-08/02/content_5311357.htm	DATE
inlawrev-25117	674	1	103	CARDINAL
inlawrev-25117	675	1	israel	GPE
inlawrev-25117	675	2	negev	LOC
inlawrev-25117	675	3	israeli	NORP
inlawrev-25117	675	4	jewish	NORP
inlawrev-25117	675	5	two	CARDINAL
inlawrev-25117	675	6	forty-two	CARDINAL
inlawrev-25117	676	1	2	CARDINAL
inlawrev-25117	676	2	2:23-25	DATE
inlawrev-25117	678	1	israel	GPE
inlawrev-25117	678	2	first	ORDINAL
inlawrev-25117	678	3	david ben gurion	PERSON
inlawrev-25117	678	4	negev	GPE
inlawrev-25117	680	1	reuvin s. aviyonah et al	PERSON
inlawrev-25117	680	2	u.s.	GPE
inlawrev-25117	683	1	620	CARDINAL
inlawrev-25117	683	2	july 2, 2019	DATE
inlawrev-25117	684	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	684	2	35348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	684	3	12/14/20 9:49	DATE
inlawrev-25117	684	4	486	CARDINAL
inlawrev-25117	684	5	indiana	GPE
inlawrev-25117	688	1	second	ORDINAL
inlawrev-25117	689	1	eilat	GPE
inlawrev-25117	689	2	israel	GPE
inlawrev-25117	689	3	southernmost city	GPE
inlawrev-25117	689	4	two	CARDINAL
inlawrev-25117	689	5	haifa	GPE
inlawrev-25117	689	6	ashdod	GPE
inlawrev-25117	690	1	third	ORDINAL
inlawrev-25117	692	1	104 leci	QUANTITY
inlawrev-25117	692	2	first	ORDINAL
inlawrev-25117	692	3	1959	DATE
inlawrev-25117	692	4	2011	DATE
inlawrev-25117	693	1	5 percent to 16 percent	PERCENT
inlawrev-25117	693	2	23 percent	PERCENT
inlawrev-25117	694	1	leci	PERSON
inlawrev-25117	694	2	jerusalem	GPE
inlawrev-25117	694	3	israel	GPE
inlawrev-25117	695	1	105	CARDINAL
inlawrev-25117	695	2	intel	ORG
inlawrev-25117	695	3	over 4,000	CARDINAL
inlawrev-25117	696	1	106	CARDINAL
inlawrev-25117	696	2	israel	GPE
inlawrev-25117	697	1	two	CARDINAL
inlawrev-25117	698	1	first	ORDINAL
inlawrev-25117	698	2	israeli	NORP
inlawrev-25117	699	1	107	CARDINAL
inlawrev-25117	700	1	108	CARDINAL
inlawrev-25117	700	2	second	ORDINAL
inlawrev-25117	700	3	104	ORG
inlawrev-25117	702	1	105	CARDINAL
inlawrev-25117	703	1	jerusalem	GPE
inlawrev-25117	703	2	israel	GPE
inlawrev-25117	704	1	non-jewish	NORP
inlawrev-25117	705	1	jerusalem	GPE
inlawrev-25117	706	1	106	CARDINAL
inlawrev-25117	707	1	104	CARDINAL
inlawrev-25117	708	1	ministry of econ.	ORG
inlawrev-25117	709	1	jan. 28, 2019	DATE
inlawrev-25117	710	1	107	CARDINAL
inlawrev-25117	711	1	assaf zimring & omer moav	ORG
inlawrev-25117	711	2	aaron inst	PERSON
inlawrev-25117	713	1	jan. 2016	DATE
inlawrev-25117	714	1	hebrew	LANGUAGE
inlawrev-25117	716	1	108	CARDINAL
inlawrev-25117	717	1	10-12	CARDINAL
inlawrev-25117	718	1	the standard economics	ORG
inlawrev-25117	719	1	reuven s. avi-yonah & kimberly	PERSON
inlawrev-25117	719	2	8	CARDINAL
inlawrev-25117	720	1	j. tax l. 348943-ilr-53-3_text.indd	PERSON
inlawrev-25117	720	2	36348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	720	3	2020	DATE
inlawrev-25117	720	4	487	CARDINAL
inlawrev-25117	723	1	109	CARDINAL
inlawrev-25117	726	1	110	CARDINAL
inlawrev-25117	726	2	111	CARDINAL
inlawrev-25117	726	3	israel	GPE
inlawrev-25117	726	4	112	CARDINAL
inlawrev-25117	727	1	113	CARDINAL
inlawrev-25117	728	1	israel	GPE
inlawrev-25117	729	1	intel	ORG
inlawrev-25117	729	2	israeli	NORP
inlawrev-25117	729	3	tel aviv	GPE
inlawrev-25117	733	1	tel aviv	GPE
inlawrev-25117	733	2	229	CARDINAL
inlawrev-25117	733	3	2017	CARDINAL
inlawrev-25117	734	1	109	CARDINAL
inlawrev-25117	735	1	dafna schwartz	PERSON
inlawrev-25117	735	2	18	CARDINAL
inlawrev-25117	735	3	mar. 1985	DATE
inlawrev-25117	735	4	hebrew	LANGUAGE
inlawrev-25117	736	1	110	CARDINAL
inlawrev-25117	736	2	oct. 1989	DATE
inlawrev-25117	736	3	260	CARDINAL
inlawrev-25117	736	4	hebrew	LANGUAGE
inlawrev-25117	737	1	111	CARDINAL
inlawrev-25117	738	1	amos olchvar	PERSON
inlawrev-25117	738	2	2004	DATE
inlawrev-25117	738	3	knesset	ORG
inlawrev-25117	738	4	2	CARDINAL
inlawrev-25117	738	5	mar. 2005	DATE
inlawrev-25117	738	6	hebrew	LANGUAGE
inlawrev-25117	740	1	112	CARDINAL
inlawrev-25117	741	1	navon & roni frish	ORG
inlawrev-25117	741	2	israel	GPE
inlawrev-25117	741	3	israel	GPE
inlawrev-25117	741	4	34	CARDINAL
inlawrev-25117	741	5	nov. 2009	DATE
inlawrev-25117	742	1	113	CARDINAL
inlawrev-25117	743	1	moav & riengverch	ORG
inlawrev-25117	743	2	israel	GPE
inlawrev-25117	743	3	shalem college	ORG
inlawrev-25117	743	4	2006	DATE
inlawrev-25117	744	1	488	CARDINAL
inlawrev-25117	744	2	indiana	GPE
inlawrev-25117	745	1	53:461	CARDINAL
inlawrev-25117	745	2	tel aviv	GPE
inlawrev-25117	745	3	tel aviv	GPE
inlawrev-25117	746	1	israel	GPE
inlawrev-25117	746	2	idf	ORG
inlawrev-25117	748	1	first	ORDINAL
inlawrev-25117	748	2	jerusalem	GPE
inlawrev-25117	748	3	israelis	NORP
inlawrev-25117	749	1	jewish	NORP
inlawrev-25117	750	1	114	CARDINAL
inlawrev-25117	750	2	jerusalem	GPE
inlawrev-25117	750	3	tel aviv	GPE
inlawrev-25117	750	4	israelis	NORP
inlawrev-25117	751	1	115	CARDINAL
inlawrev-25117	752	1	sheva	PERSON
inlawrev-25117	754	1	israeli	NORP
inlawrev-25117	755	1	israeli	NORP
inlawrev-25117	756	1	7 percent	PERCENT
inlawrev-25117	756	2	up to 12 percent	PERCENT
inlawrev-25117	758	1	116	CARDINAL
inlawrev-25117	758	2	gaza	GPE
inlawrev-25117	758	3	second	ORDINAL
inlawrev-25117	758	4	hamas	ORG
inlawrev-25117	759	1	zionist	NORP
inlawrev-25117	760	1	tel aviv	GPE
inlawrev-25117	761	1	u.s.	GPE
inlawrev-25117	761	2	u.s.	GPE
inlawrev-25117	762	1	two	CARDINAL
inlawrev-25117	762	2	u.s.	GPE
inlawrev-25117	763	1	first	ORDINAL
inlawrev-25117	763	2	114	CARDINAL
inlawrev-25117	764	1	nitzan signor schneur	PERSON
inlawrev-25117	764	2	mako	ORG
inlawrev-25117	764	3	2017	DATE
inlawrev-25117	767	1	115	CARDINAL
inlawrev-25117	768	1	jerusalem	GPE
inlawrev-25117	768	2	tel aviv	GPE
inlawrev-25117	768	3	tel aviv	GPE
inlawrev-25117	768	4	jerusalem	GPE
inlawrev-25117	769	1	116	CARDINAL
inlawrev-25117	770	1	menachem cohen	PERSON
inlawrev-25117	770	2	israeli	NORP
inlawrev-25117	771	1	5.3.2.2	DATE
inlawrev-25117	771	2	cohen	PERSON
inlawrev-25117	772	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	774	1	2020	DATE
inlawrev-25117	774	2	489	CARDINAL
inlawrev-25117	774	3	second	ORDINAL
inlawrev-25117	775	1	117	CARDINAL
inlawrev-25117	775	2	a. geographic	ORG
inlawrev-25117	775	3	china	GPE
inlawrev-25117	775	4	israel	GPE
inlawrev-25117	775	5	china	GPE
inlawrev-25117	775	6	israel	GPE
inlawrev-25117	776	1	italy	GPE
inlawrev-25117	777	1	118	CARDINAL
inlawrev-25117	777	2	the united states	GPE
inlawrev-25117	777	3	chicago	GPE
inlawrev-25117	778	1	gop	ORG
inlawrev-25117	778	2	2017	CARDINAL
inlawrev-25117	778	3	bill clinton	PERSON
inlawrev-25117	778	4	congress	ORG
inlawrev-25117	778	5	1996	DATE
inlawrev-25117	779	1	119	CARDINAL
inlawrev-25117	780	1	three	CARDINAL
inlawrev-25117	781	1	first	ORDINAL
inlawrev-25117	781	2	up to	DATE
inlawrev-25117	781	3	ten years	DATE
inlawrev-25117	781	4	180 days	DATE
inlawrev-25117	782	1	second	ORDINAL
inlawrev-25117	782	2	10 or 15 percent	PERCENT
inlawrev-25117	782	3	five to seven years	DATE
inlawrev-25117	783	1	third	ORDINAL
inlawrev-25117	783	2	117	CARDINAL
inlawrev-25117	785	1	four-year	DATE
inlawrev-25117	786	1	china	GPE
inlawrev-25117	790	1	medicare	ORG
inlawrev-25117	790	2	medicaid	ORG
inlawrev-25117	791	1	irs	ORG
inlawrev-25117	792	1	david a. weisbach	PERSON
inlawrev-25117	792	2	jacob nussim	PERSON
inlawrev-25117	792	3	113	CARDINAL
inlawrev-25117	793	1	2004	DATE
inlawrev-25117	794	1	118	CARDINAL
inlawrev-25117	794	2	anna lebedeva	PERSON
inlawrev-25117	794	3	italy	GPE
inlawrev-25117	794	4	jan. 29, 2020	DATE
inlawrev-25117	794	5	119	CARDINAL
inlawrev-25117	796	1	2015	CARDINAL
inlawrev-25117	796	2	democratic	NORP
inlawrev-25117	796	3	jared bernstein	PERSON
inlawrev-25117	796	4	republican	NORP
inlawrev-25117	796	5	kevin hassett	PERSON
inlawrev-25117	796	6	bernstein & hassett	ORG
inlawrev-25117	796	7	1	CARDINAL
inlawrev-25117	797	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	797	2	12/14/20 9:49	DATE
inlawrev-25117	797	3	490	CARDINAL
inlawrev-25117	797	4	indiana	GPE
inlawrev-25117	798	1	at least ten years	DATE
inlawrev-25117	799	1	120	CARDINAL
inlawrev-25117	799	2	2017	CARDINAL
inlawrev-25117	799	3	at least 20 percent	PERCENT
inlawrev-25117	799	4	80 percent	PERCENT
inlawrev-25117	799	5	80 percent	PERCENT
inlawrev-25117	800	1	121	CARDINAL
inlawrev-25117	800	2	125 percent	PERCENT
inlawrev-25117	801	1	122	CARDINAL
inlawrev-25117	802	1	123	CARDINAL
inlawrev-25117	802	2	new york	GPE
inlawrev-25117	802	3	120	CARDINAL
inlawrev-25117	804	1	david e. kahen	PERSON
inlawrev-25117	804	2	sept. 17, 2018	DATE
inlawrev-25117	805	1	121	CARDINAL
inlawrev-25117	807	1	122	CARDINAL
inlawrev-25117	810	1	no more than 5 percent	PERCENT
inlawrev-25117	811	1	123	CARDINAL
inlawrev-25117	812	1	lee a. sheppard	PERSON
inlawrev-25117	813	1	may 13,	DATE
inlawrev-25117	813	2	2019	DATE
inlawrev-25117	816	1	three	CARDINAL
inlawrev-25117	818	1	scott	PERSON
inlawrev-25117	819	1	alan sage et al.	PERSON
inlawrev-25117	820	1	may 1, 2019	DATE
inlawrev-25117	821	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3385502	ORG
inlawrev-25117	823	1	13.5%	PERCENT
inlawrev-25117	823	2	9.6%	PERCENT
inlawrev-25117	826	1	lisa m. starczewski	PERSON
inlawrev-25117	826	2	second	ORDINAL
inlawrev-25117	826	3	apr. 23, 2019	DATE
inlawrev-25117	827	1	o	DATE
inlawrev-25117	833	1	maria koklanaris	PERSON
inlawrev-25117	835	1	2020	DATE
inlawrev-25117	835	2	491	CARDINAL
inlawrev-25117	835	3	amazon	ORG
inlawrev-25117	835	4	second	ORDINAL
inlawrev-25117	835	5	new jersey	GPE
inlawrev-25117	835	6	kushner	PERSON
inlawrev-25117	836	1	124	CARDINAL
inlawrev-25117	836	2	new york city	GPE
inlawrev-25117	836	3	alexandria ocasio-cortez	PERSON
inlawrev-25117	836	4	amazon	ORG
inlawrev-25117	836	5	washington	GPE
inlawrev-25117	836	6	d.c.	GPE
inlawrev-25117	837	1	125	CARDINAL
inlawrev-25117	837	2	2019	DATE
inlawrev-25117	838	1	steven hadjilogiou	ORG
inlawrev-25117	838	2	elizabeth glasgow	PERSON
inlawrev-25117	838	3	treasury	ORG
inlawrev-25117	838	4	apr. 30,	DATE
inlawrev-25117	838	5	2019	DATE
inlawrev-25117	838	6	treasury	ORG
inlawrev-25117	838	7	apr. 25,	DATE
inlawrev-25117	838	8	2019	DATE
inlawrev-25117	839	1	treasury	ORG
inlawrev-25117	839	2	second	ORDINAL
inlawrev-25117	839	3	ctr	GPE
inlawrev-25117	840	1	apr. 25,	DATE
inlawrev-25117	840	2	2019	DATE
inlawrev-25117	840	3	second	ORDINAL
inlawrev-25117	841	1	misha hill & lorena roque	ORG
inlawrev-25117	843	1	pol	PERSON
inlawrev-25117	844	1	apr. 23, 2019	DATE
inlawrev-25117	845	1	libin zhang	PERSON
inlawrev-25117	845	2	35	CARDINAL
inlawrev-25117	847	1	4	CARDINAL
inlawrev-25117	847	2	3, 2019	DATE
inlawrev-25117	847	3	https://papers.ssrn.com/ sol3/papers.cfm?abstract_id=3355794	ORG
inlawrev-25117	848	1	amy rosen	PERSON
inlawrev-25117	850	1	o	DATE
inlawrev-25117	854	1	1 9	DATE
inlawrev-25117	854	2	2	CARDINAL
inlawrev-25117	855	1	https://www.law360.com/articles/1151272	PRODUCT
inlawrev-25117	856	1	danny vinik	PERSON
inlawrev-25117	856	2	gop	ORG
inlawrev-25117	856	3	(nov. 20, 2018	DATE
inlawrev-25117	857	1	hilary gelfond & adam looney	ORG
inlawrev-25117	859	1	oct. 19, 2018	DATE
inlawrev-25117	860	1	brett theodos et al.	PERSON
inlawrev-25117	861	1	mar. 28, 2020	DATE
inlawrev-25117	862	1	david e. kahen	PERSON
inlawrev-25117	862	2	sept. 17, 2018	DATE
inlawrev-25117	863	1	124	CARDINAL
inlawrev-25117	864	1	david kocienewski	PERSON
inlawrev-25117	864	2	amazon	ORG
inlawrev-25117	864	3	america	GPE
inlawrev-25117	864	4	bloomberg	ORG
inlawrev-25117	864	5	feb. 15, 2019	DATE
inlawrev-25117	864	6	https://www.bloomberg.com/news/	ORG
inlawrev-25117	864	7	02-15	CARDINAL
inlawrev-25117	864	8	caleb melby	PERSON
inlawrev-25117	864	9	bloomberg businessweek	ORG
inlawrev-25117	864	10	dec. 6, 2018	DATE
inlawrev-25117	865	1	https://www.bloomberg.com/news/ features/2018-12-06	ORG
inlawrev-25117	866	1	125	CARDINAL
inlawrev-25117	867	1	5year periods 1990	DATE
inlawrev-25117	867	2	1995	DATE
inlawrev-25117	867	3	1999	DATE
inlawrev-25117	868	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	868	2	41348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	870	1	492	CARDINAL
inlawrev-25117	870	2	indiana	GPE
inlawrev-25117	871	1	53:461	CARDINAL
inlawrev-25117	872	1	126	CARDINAL
inlawrev-25117	874	1	127 one	CARDINAL
inlawrev-25117	876	1	massachusetts	GPE
inlawrev-25117	876	2	puerto rico	GPE
inlawrev-25117	877	1	amazon	ORG
inlawrev-25117	877	2	new york city	GPE
inlawrev-25117	877	3	washington	GPE
inlawrev-25117	877	4	d.c.	GPE
inlawrev-25117	880	1	128	CARDINAL
inlawrev-25117	881	1	129	CARDINAL
inlawrev-25117	882	1	51(d)(5)(c	CARDINAL
inlawrev-25117	882	2	2020	DATE
inlawrev-25117	883	1	126	CARDINAL
inlawrev-25117	884	1	51	CARDINAL
inlawrev-25117	884	2	at least 18 years old	DATE
inlawrev-25117	884	3	under 40	DATE
inlawrev-25117	885	1	127	CARDINAL
inlawrev-25117	886	1	pete buttigieg’s	PERSON
inlawrev-25117	886	2	douglass	PERSON
inlawrev-25117	886	3	america	GPE
inlawrev-25117	886	4	americans	NORP
inlawrev-25117	886	5	pete buttigieg	PERSON
inlawrev-25117	886	6	douglass	PERSON
inlawrev-25117	886	7	black america	LOC
inlawrev-25117	886	8	pete2020	PERSON
inlawrev-25117	887	1	bernie sanders	PERSON
inlawrev-25117	887	2	bernie sanders	PERSON
inlawrev-25117	887	3	the one percent	PERCENT
inlawrev-25117	888	1	july 10, 2019	DATE
inlawrev-25117	890	1	128	CARDINAL
inlawrev-25117	891	1	elizabeth catte	PERSON
inlawrev-25117	891	2	2018	DATE
inlawrev-25117	891	3	jd vance’s	PERSON
inlawrev-25117	891	4	an african american	NORP
inlawrev-25117	891	5	west virginia	GPE
inlawrev-25117	892	1	129	CARDINAL
inlawrev-25117	893	1	mehrsa baradaran	PERSON
inlawrev-25117	893	2	2017	CARDINAL
inlawrev-25117	894	1	42348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	894	2	12/14/20 9:49	DATE
inlawrev-25117	894	3	2020	DATE
inlawrev-25117	894	4	493	CARDINAL
inlawrev-25117	895	1	130	CARDINAL
inlawrev-25117	898	1	the end of 2019	DATE
inlawrev-25117	899	1	131	CARDINAL
inlawrev-25117	899	2	a tax year	DATE
inlawrev-25117	899	3	40 percent	PERCENT
inlawrev-25117	899	4	25 percent	PERCENT
inlawrev-25117	899	5	first-year	DATE
inlawrev-25117	900	1	first-year	DATE
inlawrev-25117	900	2	first	ORDINAL
inlawrev-25117	900	3	6,000	MONEY
inlawrev-25117	900	4	her first year	DATE
inlawrev-25117	901	1	132	CARDINAL
inlawrev-25117	902	1	133	CARDINAL
inlawrev-25117	903	1	134	CARDINAL
inlawrev-25117	904	1	five-year	DATE
inlawrev-25117	904	2	1990 through 1994 and 1995 through	DATE
inlawrev-25117	904	3	1999	DATE
inlawrev-25117	905	1	135	CARDINAL
inlawrev-25117	906	1	136	CARDINAL
inlawrev-25117	907	1	twenty-one cents	MONEY
inlawrev-25117	908	1	130	CARDINAL
inlawrev-25117	910	1	silicon valley	LOC
inlawrev-25117	911	1	jerusalem	GPE
inlawrev-25117	912	1	131	CARDINAL
inlawrev-25117	913	1	51	CARDINAL
inlawrev-25117	913	2	132	CARDINAL
inlawrev-25117	915	1	3,000	MONEY
inlawrev-25117	915	2	6,000	MONEY
inlawrev-25117	915	3	summer	DATE
inlawrev-25117	915	4	25 percent	PERCENT
inlawrev-25117	915	5	40 percent	PERCENT
inlawrev-25117	916	1	133	CARDINAL
inlawrev-25117	918	1	134	CARDINAL
inlawrev-25117	919	1	51(d)(5)(a)–(c	CARDINAL
inlawrev-25117	920	1	135	CARDINAL
inlawrev-25117	922	1	136	CARDINAL
inlawrev-25117	923	1	sarah hamersma	PERSON
inlawrev-25117	923	2	27	CARDINAL
inlawrev-25117	923	3	498	CARDINAL
inlawrev-25117	923	4	518	CARDINAL
inlawrev-25117	923	5	2008	DATE
inlawrev-25117	924	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	924	2	43348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	925	1	494	CARDINAL
inlawrev-25117	925	2	indiana	GPE
inlawrev-25117	927	1	53:461	CARDINAL
inlawrev-25117	928	1	137	CARDINAL
inlawrev-25117	929	1	fa	ORG
inlawrev-25117	930	1	fa	ORG
inlawrev-25117	931	1	u.s.	GPE
inlawrev-25117	932	1	charles mclure	PERSON
inlawrev-25117	932	2	three	CARDINAL
inlawrev-25117	932	3	three	CARDINAL
inlawrev-25117	933	1	138	CARDINAL
inlawrev-25117	933	2	fa	ORG
inlawrev-25117	933	3	first	ORDINAL
inlawrev-25117	933	4	u.s.	GPE
inlawrev-25117	933	5	fa	ORG
inlawrev-25117	934	1	139	CARDINAL
inlawrev-25117	935	1	wages)/2	DATE
inlawrev-25117	938	1	the european union	ORG
inlawrev-25117	939	1	140	CARDINAL
inlawrev-25117	939	2	amazon	ORG
inlawrev-25117	939	3	jeff bezos	PERSON
inlawrev-25117	940	1	141 137	CARDINAL
inlawrev-25117	941	1	a corporation millions	MONEY
inlawrev-25117	942	1	138	CARDINAL
inlawrev-25117	943	1	charles e. mclure	PERSON
inlawrev-25117	943	2	jr.	PERSON
inlawrev-25117	943	3	327	CARDINAL
inlawrev-25117	943	4	henry j. aaron &	ORG
inlawrev-25117	943	5	michael j. boskin eds.	PERSON
inlawrev-25117	943	6	1980	DATE
inlawrev-25117	943	7	kimberly a. clausing	PERSON
inlawrev-25117	943	8	u.s.	GPE
inlawrev-25117	943	9	69	CARDINAL
inlawrev-25117	943	10	353	CARDINAL
inlawrev-25117	943	11	353–54	DATE
inlawrev-25117	943	12	2016	CARDINAL
inlawrev-25117	944	1	139	CARDINAL
inlawrev-25117	945	1	reuven s. avi-yonah et al	PERSON
inlawrev-25117	945	2	9	CARDINAL
inlawrev-25117	945	3	fla	GPE
inlawrev-25117	947	1	497	CARDINAL
inlawrev-25117	947	2	2009	DATE
inlawrev-25117	948	1	reuven s. avi-yonah	PERSON
inlawrev-25117	948	2	u.s.	GPE
inlawrev-25117	948	3	15	CARDINAL
inlawrev-25117	949	1	89 (1995	DATE
inlawrev-25117	949	2	reuven s. avi-yonah	PERSON
inlawrev-25117	949	3	u.s.	GPE
inlawrev-25117	949	4	56	CARDINAL
inlawrev-25117	949	5	1511	CARDINAL
inlawrev-25117	949	6	1993	DATE
inlawrev-25117	950	1	140	CARDINAL
inlawrev-25117	951	1	european union	ORG
inlawrev-25117	951	2	mar. 30, 2020	DATE
inlawrev-25117	953	1	141	CARDINAL
inlawrev-25117	954	1	500	CARDINAL
inlawrev-25117	954	2	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	954	3	44348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	954	4	12/14/20 9:49	DATE
inlawrev-25117	954	5	2020	DATE
inlawrev-25117	954	6	495	CARDINAL
inlawrev-25117	958	1	spartanburg	GPE
inlawrev-25117	958	2	south carolina	GPE
inlawrev-25117	958	3	tuscaloosa	GPE
inlawrev-25117	958	4	alabama	GPE
inlawrev-25117	958	5	bmw	PRODUCT
inlawrev-25117	958	6	daimler	ORG
inlawrev-25117	959	1	142	CARDINAL
inlawrev-25117	960	1	21 percent	PERCENT
inlawrev-25117	960	2	10.5 percent	PERCENT
inlawrev-25117	960	3	zero	CARDINAL
inlawrev-25117	961	1	143	CARDINAL
inlawrev-25117	961	2	zero	CARDINAL
inlawrev-25117	961	3	u.s.	GPE
inlawrev-25117	962	1	$1 billion	MONEY
inlawrev-25117	962	2	$100 million	MONEY
inlawrev-25117	963	1	10,000	CARDINAL
inlawrev-25117	963	2	5,000	CARDINAL
inlawrev-25117	964	1	$20 million	MONEY
inlawrev-25117	965	1	$189 million	MONEY
inlawrev-25117	965	2	144	CARDINAL
inlawrev-25117	965	3	1 billion 100 million	MONEY
inlawrev-25117	965	4	900 million	CARDINAL
inlawrev-25117	965	5	21 percent	PERCENT
inlawrev-25117	965	6	189 million	CARDINAL
inlawrev-25117	965	7	$173.2 million	MONEY
inlawrev-25117	965	8	1 billion 80 million	MONEY
inlawrev-25117	965	9	193.2 million	CARDINAL
inlawrev-25117	965	10	20 million	CARDINAL
inlawrev-25117	965	11	173.2 million	CARDINAL
inlawrev-25117	965	12	fa	ORG
inlawrev-25117	965	13	$122.85 million	MONEY
inlawrev-25117	965	14	1 billion 100 million	MONEY
inlawrev-25117	965	15	900 million	CARDINAL
inlawrev-25117	965	16	50 percent	PERCENT
inlawrev-25117	965	17	20/100	CARDINAL
inlawrev-25117	965	18	20 percent	PERCENT
inlawrev-25117	965	19	two	CARDINAL
inlawrev-25117	965	20	35 percent	PERCENT
inlawrev-25117	965	21	35 percent	PERCENT
inlawrev-25117	965	22	315 million	CARDINAL
inlawrev-25117	965	23	65 percent	PERCENT
inlawrev-25117	965	24	585 million	CARDINAL
inlawrev-25117	965	25	21 percent	PERCENT
inlawrev-25117	965	26	122.85	CARDINAL
inlawrev-25117	966	1	$1 billion	MONEY
inlawrev-25117	966	2	100,000	MONEY
inlawrev-25117	966	3	warren buffett	PERSON
inlawrev-25117	967	1	$1 billion	MONEY
inlawrev-25117	968	1	100,000/100,000 + 1/1	CARDINAL
inlawrev-25117	969	1	$1 billion	MONEY
inlawrev-25117	970	1	142	CARDINAL
inlawrev-25117	971	1	mcgavin	GPE
inlawrev-25117	971	2	supra	PERSON
inlawrev-25117	971	3	82	CARDINAL
inlawrev-25117	971	4	mercedes-benz	ORG
inlawrev-25117	971	5	$1 billion	MONEY
inlawrev-25117	971	6	tuscaloosa	GPE
inlawrev-25117	971	7	600	CARDINAL
inlawrev-25117	971	8	82	CARDINAL
inlawrev-25117	972	1	143	CARDINAL
inlawrev-25117	973	1	reuven s. avi-yonah	PERSON
inlawrev-25117	973	2	tra 17	DATE
inlawrev-25117	973	3	157	CARDINAL
inlawrev-25117	973	4	1131	DATE
inlawrev-25117	973	5	2017	CARDINAL
inlawrev-25117	974	1	144	CARDINAL
inlawrev-25117	974	2	only 10.5%	PERCENT
inlawrev-25117	975	1	0%	PERCENT
inlawrev-25117	976	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	976	2	496	CARDINAL
inlawrev-25117	976	3	indiana	GPE
inlawrev-25117	977	1	1,000	CARDINAL
inlawrev-25117	977	2	100	CARDINAL
inlawrev-25117	977	3	189	CARDINAL
inlawrev-25117	977	4	$711 million	MONEY
inlawrev-25117	978	1	1,000	CARDINAL
inlawrev-25117	978	2	100	CARDINAL
inlawrev-25117	978	3	$726.8 million	MONEY
inlawrev-25117	979	1	fa	ORG
inlawrev-25117	979	2	1000 100	CARDINAL
inlawrev-25117	979	3	$777.15 million	MONEY
inlawrev-25117	980	1	21 percent	PERCENT
inlawrev-25117	980	2	19.2 percent	PERCENT
inlawrev-25117	980	3	fa	ORG
inlawrev-25117	980	4	13.65 percent	PERCENT
inlawrev-25117	981	1	145	CARDINAL
inlawrev-25117	981	2	fa	ORG
inlawrev-25117	981	3	first	ORDINAL
inlawrev-25117	984	1	israel	GPE
inlawrev-25117	984	2	146	CARDINAL
inlawrev-25117	984	3	u.s.	GPE
inlawrev-25117	986	1	147	CARDINAL
inlawrev-25117	988	1	only 20 percent	PERCENT
inlawrev-25117	988	2	35 percent	PERCENT
inlawrev-25117	988	3	0-percent	PERCENT
inlawrev-25117	989	1	one	CARDINAL
inlawrev-25117	990	1	0-percent	PERCENT
inlawrev-25117	991	1	145	CARDINAL
inlawrev-25117	992	1	1000	CARDINAL
inlawrev-25117	992	2	100	CARDINAL
inlawrev-25117	992	3	45	MONEY
inlawrev-25117	992	4	45%	PERCENT
inlawrev-25117	992	5	10k	CARDINAL
inlawrev-25117	992	6	3k	CARDINAL
inlawrev-25117	992	7	30%	PERCENT
inlawrev-25117	993	1	1000-55=945	CARDINAL
inlawrev-25117	993	2	945*21%=198.45	QUANTITY
inlawrev-25117	994	1	-$45m	PERSON
inlawrev-25117	994	2	153.45	CARDINAL
inlawrev-25117	994	3	846.55	CARDINAL
inlawrev-25117	994	4	fa	ORG
inlawrev-25117	994	5	1000	CARDINAL
inlawrev-25117	994	6	45%*1/2)+(30%*1/2)=37.5%	PERCENT
inlawrev-25117	994	7	37.5%=337.5	CARDINAL
inlawrev-25117	994	8	337.5	CARDINAL
inlawrev-25117	995	1	562.5	CARDINAL
inlawrev-25117	995	2	21%=118.125	CARDINAL
inlawrev-25117	995	3	118.125	CARDINAL
inlawrev-25117	995	4	881.875	CARDINAL
inlawrev-25117	995	5	13.125%	PERCENT
inlawrev-25117	996	1	146	CARDINAL
inlawrev-25117	997	1	israeli	NORP
inlawrev-25117	997	2	2008	DATE
inlawrev-25117	998	1	147	CARDINAL
inlawrev-25117	999	1	joseph bennett	PERSON
inlawrev-25117	999	2	2017	CARDINAL
inlawrev-25117	999	3	45	CARDINAL
inlawrev-25117	999	4	j. legis	PERSON
inlawrev-25117	1000	1	253	CARDINAL
inlawrev-25117	1000	2	254	CARDINAL
inlawrev-25117	1000	3	2018	DATE
inlawrev-25117	1001	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	1003	1	2020	DATE
inlawrev-25117	1003	2	497	CARDINAL
inlawrev-25117	1004	1	148 vi	QUANTITY
inlawrev-25117	1004	2	2016	CARDINAL
inlawrev-25117	1004	3	americans	NORP
inlawrev-25117	1004	4	donald	PERSON
inlawrev-25117	1006	1	149	CARDINAL
inlawrev-25117	1012	1	american	NORP
inlawrev-25117	1014	1	u.s.	GPE
inlawrev-25117	1017	1	2017	CARDINAL
inlawrev-25117	1018	1	148	CARDINAL
inlawrev-25117	1019	1	bradley t. borden	PERSON
inlawrev-25117	1019	2	2017	CARDINAL
inlawrev-25117	1020	1	l. sch	PERSON
inlawrev-25117	1021	1	562	CARDINAL
inlawrev-25117	1021	2	2018	DATE
inlawrev-25117	1022	1	149	CARDINAL
inlawrev-25117	1023	1	thomas b. edsall	PERSON
inlawrev-25117	1023	2	n.y.	GPE
inlawrev-25117	1023	3	july 31, 2019	DATE
inlawrev-25117	1023	4	https://www.nytimes.com/2019/07/31/opinion/trump-2020-midwest.html	LOC
inlawrev-25117	1025	1	348943-ilr-53-3_text.indd	CARDINAL
inlawrev-25117	1025	2	47348943-ilr-53-3_text.indd	MONEY
inlawrev-25117	1027	1	12/14/20 9:49	DATE