id	sid	tid	token	lemma	pos
inlawrev-25117	1	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	1	2	indiana	indiana	PROPN
inlawrev-25117	1	3	law	law	PROPN
inlawrev-25117	1	4	review	review	NOUN
inlawrev-25117	1	5	volume	volume	NOUN
inlawrev-25117	1	6	53	53	NUM
inlawrev-25117	1	7	2020	2020	NUM
inlawrev-25117	1	8	number	number	NOUN
inlawrev-25117	1	9	3	3	NUM
inlawrev-25117	1	10	articles	article	NOUN
inlawrev-25117	1	11	federalizing	federalize	VERB
inlawrev-25117	1	12	tax	tax	NOUN
inlawrev-25117	1	13	justice	justice	NOUN
inlawrev-25117	1	14	reuven	reuven	VERB
inlawrev-25117	1	15	avi	avi	PROPN
inlawrev-25117	1	16	-	-	PUNCT
inlawrev-25117	1	17	yonah	yonah	ADJ
inlawrev-25117	1	18	,	,	PUNCT
inlawrev-25117	1	19	orli	orli	ADJ
inlawrev-25117	1	20	avi	avi	PROPN
inlawrev-25117	1	21	-	-	PUNCT
inlawrev-25117	1	22	yonah	yonah	ADJ
inlawrev-25117	1	23	,	,	PUNCT
inlawrev-25117	1	24	nir	nir	ADJ
inlawrev-25117	1	25	fishbien	fishbien	NOUN
inlawrev-25117	1	26	and	and	CCONJ
inlawrev-25117	1	27	haiyan	haiyan	PROPN
inlawrev-25117	1	28	xu	xu	PROPN
inlawrev-25117	2	1	*	*	PUNCT
inlawrev-25117	2	2	abstract	abstract	ADJ
inlawrev-25117	2	3	the	the	DET
inlawrev-25117	2	4	united	united	PROPN
inlawrev-25117	2	5	states	states	PROPN
inlawrev-25117	2	6	is	be	AUX
inlawrev-25117	2	7	the	the	DET
inlawrev-25117	2	8	only	only	ADJ
inlawrev-25117	2	9	large	large	ADJ
inlawrev-25117	2	10	federal	federal	ADJ
inlawrev-25117	2	11	country	country	NOUN
inlawrev-25117	2	12	that	that	PRON
inlawrev-25117	2	13	does	do	AUX
inlawrev-25117	2	14	not	not	PART
inlawrev-25117	2	15	have	have	VERB
inlawrev-25117	2	16	an	an	DET
inlawrev-25117	2	17	explicit	explicit	ADJ
inlawrev-25117	2	18	way	way	NOUN
inlawrev-25117	2	19	to	to	PART
inlawrev-25117	2	20	reduce	reduce	VERB
inlawrev-25117	2	21	the	the	DET
inlawrev-25117	2	22	economic	economic	ADJ
inlawrev-25117	2	23	disparities	disparity	NOUN
inlawrev-25117	2	24	among	among	ADP
inlawrev-25117	2	25	more	more	ADJ
inlawrev-25117	2	26	and	and	CCONJ
inlawrev-25117	2	27	less	less	ADV
inlawrev-25117	2	28	developed	developed	ADJ
inlawrev-25117	2	29	regions	region	NOUN
inlawrev-25117	2	30	.	.	PUNCT
inlawrev-25117	3	1	in	in	ADP
inlawrev-25117	3	2	germany	germany	PROPN
inlawrev-25117	3	3	,	,	PUNCT
inlawrev-25117	3	4	for	for	ADP
inlawrev-25117	3	5	example	example	NOUN
inlawrev-25117	3	6	,	,	PUNCT
inlawrev-25117	3	7	federal	federal	ADJ
inlawrev-25117	3	8	revenues	revenue	NOUN
inlawrev-25117	3	9	are	be	AUX
inlawrev-25117	3	10	distributed	distribute	VERB
inlawrev-25117	3	11	by	by	ADP
inlawrev-25117	3	12	a	a	DET
inlawrev-25117	3	13	formula	formula	NOUN
inlawrev-25117	3	14	that	that	PRON
inlawrev-25117	3	15	takes	take	VERB
inlawrev-25117	3	16	into	into	ADP
inlawrev-25117	3	17	account	account	NOUN
inlawrev-25117	3	18	the	the	DET
inlawrev-25117	3	19	relative	relative	ADJ
inlawrev-25117	3	20	level	level	NOUN
inlawrev-25117	3	21	of	of	ADP
inlawrev-25117	3	22	wealth	wealth	NOUN
inlawrev-25117	3	23	of	of	ADP
inlawrev-25117	3	24	each	each	DET
inlawrev-25117	3	25	state	state	NOUN
inlawrev-25117	3	26	(	(	PUNCT
inlawrev-25117	3	27	the	the	DET
inlawrev-25117	3	28	so	so	ADV
inlawrev-25117	3	29	-	-	PUNCT
inlawrev-25117	3	30	called	call	VERB
inlawrev-25117	3	31	finanzausgleich	finanzausgleich	NOUN
inlawrev-25117	3	32	,	,	PUNCT
inlawrev-25117	3	33	or	or	CCONJ
inlawrev-25117	3	34	fiscal	fiscal	ADJ
inlawrev-25117	3	35	equalization	equalization	NOUN
inlawrev-25117	3	36	)	)	PUNCT
inlawrev-25117	3	37	.	.	PUNCT
inlawrev-25117	4	1	similar	similar	ADJ
inlawrev-25117	4	2	mechanisms	mechanism	NOUN
inlawrev-25117	4	3	are	be	AUX
inlawrev-25117	4	4	found	find	VERB
inlawrev-25117	4	5	in	in	ADP
inlawrev-25117	4	6	australia	australia	PROPN
inlawrev-25117	4	7	,	,	PUNCT
inlawrev-25117	4	8	canada	canada	PROPN
inlawrev-25117	4	9	,	,	PUNCT
inlawrev-25117	4	10	india	india	PROPN
inlawrev-25117	4	11	,	,	PUNCT
inlawrev-25117	4	12	and	and	CCONJ
inlawrev-25117	4	13	other	other	ADJ
inlawrev-25117	4	14	large	large	ADJ
inlawrev-25117	4	15	federal	federal	ADJ
inlawrev-25117	4	16	countries	country	NOUN
inlawrev-25117	4	17	.	.	PUNCT
inlawrev-25117	5	1	the	the	DET
inlawrev-25117	5	2	united	united	PROPN
inlawrev-25117	5	3	states	states	PROPN
inlawrev-25117	5	4	,	,	PUNCT
inlawrev-25117	5	5	on	on	ADP
inlawrev-25117	5	6	the	the	DET
inlawrev-25117	5	7	other	other	ADJ
inlawrev-25117	5	8	hand	hand	NOUN
inlawrev-25117	5	9	,	,	PUNCT
inlawrev-25117	5	10	has	have	VERB
inlawrev-25117	5	11	no	no	DET
inlawrev-25117	5	12	such	such	ADJ
inlawrev-25117	5	13	explicit	explicit	ADJ
inlawrev-25117	5	14	redistribution	redistribution	NOUN
inlawrev-25117	5	15	.	.	PUNCT
inlawrev-25117	6	1	each	each	DET
inlawrev-25117	6	2	state	state	NOUN
inlawrev-25117	6	3	is	be	AUX
inlawrev-25117	6	4	generally	generally	ADV
inlawrev-25117	6	5	considered	consider	VERB
inlawrev-25117	6	6	equal	equal	ADJ
inlawrev-25117	6	7	and	and	CCONJ
inlawrev-25117	6	8	sovereign	sovereign	ADJ
inlawrev-25117	6	9	,	,	PUNCT
inlawrev-25117	6	10	and	and	CCONJ
inlawrev-25117	6	11	the	the	DET
inlawrev-25117	6	12	federal	federal	ADJ
inlawrev-25117	6	13	government	government	NOUN
inlawrev-25117	6	14	does	do	AUX
inlawrev-25117	6	15	not	not	PART
inlawrev-25117	6	16	distribute	distribute	VERB
inlawrev-25117	6	17	revenues	revenue	NOUN
inlawrev-25117	6	18	to	to	PART
inlawrev-25117	6	19	equalize	equalize	VERB
inlawrev-25117	6	20	the	the	DET
inlawrev-25117	6	21	states	state	NOUN
inlawrev-25117	6	22	’	’	PART
inlawrev-25117	6	23	spending	spending	NOUN
inlawrev-25117	6	24	capacity	capacity	NOUN
inlawrev-25117	6	25	.	.	PUNCT
inlawrev-25117	7	1	while	while	SCONJ
inlawrev-25117	7	2	the	the	DET
inlawrev-25117	7	3	overall	overall	ADJ
inlawrev-25117	7	4	impact	impact	NOUN
inlawrev-25117	7	5	of	of	ADP
inlawrev-25117	7	6	the	the	DET
inlawrev-25117	7	7	federal	federal	ADJ
inlawrev-25117	7	8	tax	tax	NOUN
inlawrev-25117	7	9	and	and	CCONJ
inlawrev-25117	7	10	transfer	transfer	NOUN
inlawrev-25117	7	11	system	system	NOUN
inlawrev-25117	7	12	may	may	AUX
inlawrev-25117	7	13	be	be	AUX
inlawrev-25117	7	14	to	to	PART
inlawrev-25117	7	15	shift	shift	VERB
inlawrev-25117	7	16	revenues	revenue	NOUN
inlawrev-25117	7	17	from	from	ADP
inlawrev-25117	7	18	richer	rich	ADJ
inlawrev-25117	7	19	to	to	ADP
inlawrev-25117	7	20	poorer	poor	ADJ
inlawrev-25117	7	21	states	state	NOUN
inlawrev-25117	7	22	,	,	PUNCT
inlawrev-25117	7	23	this	this	PRON
inlawrev-25117	7	24	is	be	AUX
inlawrev-25117	7	25	not	not	PART
inlawrev-25117	7	26	openly	openly	ADV
inlawrev-25117	7	27	acknowledged	acknowledge	VERB
inlawrev-25117	7	28	,	,	PUNCT
inlawrev-25117	7	29	and	and	CCONJ
inlawrev-25117	7	30	that	that	DET
inlawrev-25117	7	31	impact	impact	NOUN
inlawrev-25117	7	32	is	be	AUX
inlawrev-25117	7	33	generally	generally	ADV
inlawrev-25117	7	34	condemned	condemn	VERB
inlawrev-25117	7	35	in	in	ADP
inlawrev-25117	7	36	existing	exist	VERB
inlawrev-25117	7	37	literature	literature	NOUN
inlawrev-25117	7	38	as	as	ADV
inlawrev-25117	7	39	unfair	unfair	ADJ
inlawrev-25117	7	40	to	to	ADP
inlawrev-25117	7	41	the	the	DET
inlawrev-25117	7	42	states	state	NOUN
inlawrev-25117	7	43	that	that	PRON
inlawrev-25117	7	44	send	send	VERB
inlawrev-25117	7	45	more	more	ADJ
inlawrev-25117	7	46	revenues	revenue	NOUN
inlawrev-25117	7	47	to	to	ADP
inlawrev-25117	7	48	washington	washington	PROPN
inlawrev-25117	7	49	,	,	PUNCT
inlawrev-25117	7	50	d.c	d.c	PROPN
inlawrev-25117	7	51	.	.	PROPN
inlawrev-25117	7	52	,	,	PUNCT
inlawrev-25117	7	53	than	than	SCONJ
inlawrev-25117	7	54	they	they	PRON
inlawrev-25117	7	55	get	get	VERB
inlawrev-25117	7	56	back	back	ADV
inlawrev-25117	7	57	in	in	ADP
inlawrev-25117	7	58	federal	federal	ADJ
inlawrev-25117	7	59	transfer	transfer	NOUN
inlawrev-25117	7	60	payments	payment	NOUN
inlawrev-25117	7	61	.	.	PUNCT
inlawrev-25117	8	1	nor	nor	CCONJ
inlawrev-25117	8	2	is	be	AUX
inlawrev-25117	8	3	it	it	PRON
inlawrev-25117	8	4	politically	politically	ADV
inlawrev-25117	8	5	likely	likely	ADJ
inlawrev-25117	8	6	that	that	SCONJ
inlawrev-25117	8	7	the	the	DET
inlawrev-25117	8	8	u.s	u.s	PROPN
inlawrev-25117	8	9	.	.	PROPN
inlawrev-25117	8	10	will	will	AUX
inlawrev-25117	8	11	adopt	adopt	VERB
inlawrev-25117	8	12	a	a	DET
inlawrev-25117	8	13	formal	formal	ADJ
inlawrev-25117	8	14	fiscal	fiscal	ADJ
inlawrev-25117	8	15	equalization	equalization	NOUN
inlawrev-25117	8	16	mechanism	mechanism	NOUN
inlawrev-25117	8	17	,	,	PUNCT
inlawrev-25117	8	18	because	because	SCONJ
inlawrev-25117	8	19	—	—	PUNCT
inlawrev-25117	8	20	unlike	unlike	ADP
inlawrev-25117	8	21	germany	germany	PROPN
inlawrev-25117	8	22	or	or	CCONJ
inlawrev-25117	8	23	canada	canada	PROPN
inlawrev-25117	8	24	—	—	PUNCT
inlawrev-25117	8	25	it	it	PRON
inlawrev-25117	8	26	decisively	decisively	ADV
inlawrev-25117	8	27	settled	settle	VERB
inlawrev-25117	8	28	the	the	DET
inlawrev-25117	8	29	problem	problem	NOUN
inlawrev-25117	8	30	of	of	ADP
inlawrev-25117	8	31	secession	secession	NOUN
inlawrev-25117	8	32	in	in	ADP
inlawrev-25117	8	33	the	the	DET
inlawrev-25117	8	34	civil	civil	ADJ
inlawrev-25117	8	35	war	war	NOUN
inlawrev-25117	8	36	and	and	CCONJ
inlawrev-25117	8	37	therefore	therefore	ADV
inlawrev-25117	8	38	does	do	AUX
inlawrev-25117	8	39	not	not	PART
inlawrev-25117	8	40	fear	fear	VERB
inlawrev-25117	8	41	a	a	DET
inlawrev-25117	8	42	potential	potential	ADJ
inlawrev-25117	8	43	break	break	NOUN
inlawrev-25117	8	44	-	-	PUNCT
inlawrev-25117	8	45	up	up	NOUN
inlawrev-25117	8	46	along	along	ADP
inlawrev-25117	8	47	regional	regional	ADJ
inlawrev-25117	8	48	lines	line	NOUN
inlawrev-25117	8	49	.	.	PUNCT
inlawrev-25117	9	1	this	this	DET
inlawrev-25117	9	2	article	article	NOUN
inlawrev-25117	9	3	proceeds	proceed	VERB
inlawrev-25117	9	4	from	from	ADP
inlawrev-25117	9	5	the	the	DET
inlawrev-25117	9	6	normative	normative	ADJ
inlawrev-25117	9	7	position	position	NOUN
inlawrev-25117	9	8	that	that	SCONJ
inlawrev-25117	9	9	the	the	DET
inlawrev-25117	9	10	increasing	increase	VERB
inlawrev-25117	9	11	gap	gap	NOUN
inlawrev-25117	9	12	between	between	ADP
inlawrev-25117	9	13	the	the	DET
inlawrev-25117	9	14	richer	rich	ADJ
inlawrev-25117	9	15	and	and	CCONJ
inlawrev-25117	9	16	poorer	poor	ADJ
inlawrev-25117	9	17	areas	area	NOUN
inlawrev-25117	9	18	of	of	ADP
inlawrev-25117	9	19	the	the	DET
inlawrev-25117	9	20	united	united	PROPN
inlawrev-25117	9	21	states	states	PROPN
inlawrev-25117	9	22	is	be	AUX
inlawrev-25117	9	23	a	a	DET
inlawrev-25117	9	24	problem	problem	NOUN
inlawrev-25117	9	25	that	that	PRON
inlawrev-25117	9	26	requires	require	VERB
inlawrev-25117	9	27	federal	federal	ADJ
inlawrev-25117	9	28	intervention	intervention	NOUN
inlawrev-25117	9	29	,	,	PUNCT
inlawrev-25117	9	30	and	and	CCONJ
inlawrev-25117	9	31	that	that	SCONJ
inlawrev-25117	9	32	the	the	DET
inlawrev-25117	9	33	federal	federal	ADJ
inlawrev-25117	9	34	tax	tax	NOUN
inlawrev-25117	9	35	system	system	NOUN
inlawrev-25117	9	36	can	can	AUX
inlawrev-25117	9	37	play	play	VERB
inlawrev-25117	9	38	a	a	DET
inlawrev-25117	9	39	role	role	NOUN
inlawrev-25117	9	40	in	in	ADP
inlawrev-25117	9	41	that	that	DET
inlawrev-25117	9	42	intervention	intervention	NOUN
inlawrev-25117	9	43	.	.	PUNCT
inlawrev-25117	10	1	there	there	PRON
inlawrev-25117	10	2	is	be	VERB
inlawrev-25117	10	3	increasing	increase	VERB
inlawrev-25117	10	4	evidence	evidence	NOUN
inlawrev-25117	10	5	of	of	ADP
inlawrev-25117	10	6	a	a	DET
inlawrev-25117	10	7	yawning	yawn	VERB
inlawrev-25117	10	8	economic	economic	ADJ
inlawrev-25117	10	9	gap	gap	NOUN
inlawrev-25117	10	10	between	between	ADP
inlawrev-25117	10	11	the	the	DET
inlawrev-25117	10	12	heartland	heartland	NOUN
inlawrev-25117	10	13	and	and	CCONJ
inlawrev-25117	10	14	the	the	DET
inlawrev-25117	10	15	coasts	coast	NOUN
inlawrev-25117	10	16	of	of	ADP
inlawrev-25117	10	17	the	the	DET
inlawrev-25117	10	18	u.s	u.s	PROPN
inlawrev-25117	10	19	.	.	PROPN
inlawrev-25117	10	20	,	,	PUNCT
inlawrev-25117	10	21	which	which	PRON
inlawrev-25117	10	22	translates	translate	VERB
inlawrev-25117	10	23	into	into	ADP
inlawrev-25117	10	24	higher	high	ADJ
inlawrev-25117	10	25	permanent	permanent	ADJ
inlawrev-25117	10	26	unemployment	unemployment	NOUN
inlawrev-25117	10	27	and	and	CCONJ
inlawrev-25117	10	28	minimum	minimum	NOUN
inlawrev-25117	10	29	wage	wage	NOUN
inlawrev-25117	10	30	employment	employment	NOUN
inlawrev-25117	10	31	,	,	PUNCT
inlawrev-25117	10	32	opioid	opioid	ADJ
inlawrev-25117	10	33	abuse	abuse	NOUN
inlawrev-25117	10	34	,	,	PUNCT
inlawrev-25117	10	35	imprisonment	imprisonment	NOUN
inlawrev-25117	10	36	,	,	PUNCT
inlawrev-25117	10	37	*	*	PUNCT
inlawrev-25117	10	38	reuven	reuven	VERB
inlawrev-25117	10	39	avi	avi	PROPN
inlawrev-25117	10	40	-	-	PUNCT
inlawrev-25117	10	41	yonah	yonah	PROPN
inlawrev-25117	10	42	is	be	AUX
inlawrev-25117	10	43	the	the	DET
inlawrev-25117	10	44	irwin	irwin	PROPN
inlawrev-25117	10	45	i.	i.	PROPN
inlawrev-25117	10	46	cohn	cohn	PROPN
inlawrev-25117	10	47	professor	professor	PROPN
inlawrev-25117	10	48	of	of	ADP
inlawrev-25117	10	49	law	law	NOUN
inlawrev-25117	10	50	at	at	ADP
inlawrev-25117	10	51	the	the	DET
inlawrev-25117	10	52	university	university	PROPN
inlawrev-25117	10	53	of	of	ADP
inlawrev-25117	10	54	michigan	michigan	PROPN
inlawrev-25117	10	55	,	,	PUNCT
inlawrev-25117	10	56	dr	dr	PROPN
inlawrev-25117	10	57	.	.	PROPN
inlawrev-25117	10	58	orli	orli	PROPN
inlawrev-25117	10	59	avi	avi	PROPN
inlawrev-25117	10	60	-	-	PUNCT
inlawrev-25117	10	61	yonah	yonah	PROPN
inlawrev-25117	10	62	is	be	AUX
inlawrev-25117	10	63	a	a	DET
inlawrev-25117	10	64	teaching	teaching	NOUN
inlawrev-25117	10	65	associate	associate	NOUN
inlawrev-25117	10	66	for	for	ADP
inlawrev-25117	10	67	cambridge	cambridge	PROPN
inlawrev-25117	10	68	health	health	PROPN
inlawrev-25117	10	69	alliance	alliance	NOUN
inlawrev-25117	10	70	at	at	ADP
inlawrev-25117	10	71	harvard	harvard	PROPN
inlawrev-25117	10	72	medical	medical	PROPN
inlawrev-25117	10	73	school	school	PROPN
inlawrev-25117	10	74	,	,	PUNCT
inlawrev-25117	10	75	haiyan	haiyan	PROPN
inlawrev-25117	10	76	xu	xu	PROPN
inlawrev-25117	10	77	is	be	AUX
inlawrev-25117	10	78	a	a	DET
inlawrev-25117	10	79	professor	professor	NOUN
inlawrev-25117	10	80	at	at	ADP
inlawrev-25117	10	81	university	university	PROPN
inlawrev-25117	10	82	of	of	ADP
inlawrev-25117	10	83	international	international	ADJ
inlawrev-25117	10	84	business	business	NOUN
inlawrev-25117	10	85	and	and	CCONJ
inlawrev-25117	10	86	economics	economic	NOUN
inlawrev-25117	10	87	school	school	NOUN
inlawrev-25117	10	88	of	of	ADP
inlawrev-25117	10	89	law	law	NOUN
inlawrev-25117	10	90	,	,	PUNCT
inlawrev-25117	10	91	beijing	beijing	PROPN
inlawrev-25117	10	92	,	,	PUNCT
inlawrev-25117	10	93	and	and	CCONJ
inlawrev-25117	10	94	nir	nir	ADJ
inlawrev-25117	10	95	fishbien	fishbien	NOUN
inlawrev-25117	10	96	is	be	AUX
inlawrev-25117	10	97	an	an	DET
inlawrev-25117	10	98	sjd	sjd	NOUN
inlawrev-25117	10	99	candidate	candidate	NOUN
inlawrev-25117	10	100	at	at	ADP
inlawrev-25117	10	101	the	the	DET
inlawrev-25117	10	102	university	university	PROPN
inlawrev-25117	10	103	of	of	ADP
inlawrev-25117	10	104	michigan	michigan	PROPN
inlawrev-25117	10	105	.	.	PUNCT
inlawrev-25117	11	1	we	we	PRON
inlawrev-25117	11	2	would	would	AUX
inlawrev-25117	11	3	like	like	VERB
inlawrev-25117	11	4	to	to	PART
inlawrev-25117	11	5	thank	thank	VERB
inlawrev-25117	11	6	jennifer	jennifer	PROPN
inlawrev-25117	11	7	blouin	blouin	PROPN
inlawrev-25117	11	8	,	,	PUNCT
inlawrev-25117	11	9	yariv	yariv	NOUN
inlawrev-25117	11	10	brauner	brauner	NOUN
inlawrev-25117	11	11	,	,	PUNCT
inlawrev-25117	11	12	kim	kim	PROPN
inlawrev-25117	11	13	clausing	clausing	PROPN
inlawrev-25117	11	14	,	,	PUNCT
inlawrev-25117	11	15	david	david	PROPN
inlawrev-25117	11	16	gliksberg	gliksberg	PROPN
inlawrev-25117	11	17	,	,	PUNCT
inlawrev-25117	11	18	jacob	jacob	PROPN
inlawrev-25117	11	19	goldin	goldin	PROPN
inlawrev-25117	11	20	,	,	PUNCT
inlawrev-25117	11	21	daniel	daniel	PROPN
inlawrev-25117	11	22	halberstam	halberstam	PROPN
inlawrev-25117	11	23	,	,	PUNCT
inlawrev-25117	11	24	daniel	daniel	PROPN
inlawrev-25117	11	25	hemel	hemel	PROPN
inlawrev-25117	11	26	,	,	PUNCT
inlawrev-25117	11	27	rick	rick	PROPN
inlawrev-25117	11	28	hills	hills	PROPN
inlawrev-25117	11	29	,	,	PUNCT
inlawrev-25117	11	30	david	david	PROPN
inlawrev-25117	11	31	miller	miller	PROPN
inlawrev-25117	11	32	,	,	PUNCT
inlawrev-25117	11	33	matthias	matthias	PROPN
inlawrev-25117	11	34	reimann	reimann	NOUN
inlawrev-25117	11	35	,	,	PUNCT
inlawrev-25117	11	36	david	david	PROPN
inlawrev-25117	11	37	schleicher	schleicher	PROPN
inlawrev-25117	11	38	,	,	PUNCT
inlawrev-25117	11	39	kirk	kirk	PROPN
inlawrev-25117	11	40	stark	stark	PROPN
inlawrev-25117	11	41	,	,	PUNCT
inlawrev-25117	11	42	avi	avi	VERB
inlawrev-25117	11	43	tabach	tabach	NOUN
inlawrev-25117	11	44	,	,	PUNCT
inlawrev-25117	11	45	kaijie	kaijie	PROPN
inlawrev-25117	11	46	wu	wu	PROPN
inlawrev-25117	11	47	,	,	PUNCT
inlawrev-25117	11	48	larry	larry	PROPN
inlawrev-25117	11	49	zelenak	zelenak	PROPN
inlawrev-25117	11	50	,	,	PUNCT
inlawrev-25117	11	51	eric	eric	PROPN
inlawrev-25117	11	52	zolt	zolt	PROPN
inlawrev-25117	11	53	,	,	PUNCT
inlawrev-25117	11	54	and	and	CCONJ
inlawrev-25117	11	55	participants	participant	NOUN
inlawrev-25117	11	56	in	in	ADP
inlawrev-25117	11	57	workshops	workshop	NOUN
inlawrev-25117	11	58	at	at	ADP
inlawrev-25117	11	59	duke	duke	PROPN
inlawrev-25117	11	60	university	university	PROPN
inlawrev-25117	11	61	,	,	PUNCT
inlawrev-25117	11	62	hebrew	hebrew	ADJ
inlawrev-25117	11	63	university	university	NOUN
inlawrev-25117	11	64	,	,	PUNCT
inlawrev-25117	11	65	the	the	DET
inlawrev-25117	11	66	university	university	PROPN
inlawrev-25117	11	67	of	of	ADP
inlawrev-25117	11	68	florida	florida	PROPN
inlawrev-25117	11	69	,	,	PUNCT
inlawrev-25117	11	70	the	the	DET
inlawrev-25117	11	71	university	university	PROPN
inlawrev-25117	11	72	of	of	ADP
inlawrev-25117	11	73	michigan	michigan	PROPN
inlawrev-25117	11	74	,	,	PUNCT
inlawrev-25117	11	75	the	the	DET
inlawrev-25117	11	76	new	new	ADJ
inlawrev-25117	11	77	school	school	NOUN
inlawrev-25117	11	78	,	,	PUNCT
inlawrev-25117	11	79	oxford	oxford	PROPN
inlawrev-25117	11	80	university	university	PROPN
inlawrev-25117	11	81	and	and	CCONJ
inlawrev-25117	11	82	tel	tel	PROPN
inlawrev-25117	11	83	aviv	aviv	PROPN
inlawrev-25117	11	84	university	university	PROPN
inlawrev-25117	11	85	for	for	ADP
inlawrev-25117	11	86	helpful	helpful	ADJ
inlawrev-25117	11	87	comments	comment	NOUN
inlawrev-25117	11	88	.	.	PUNCT
inlawrev-25117	12	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	12	2	11348943-ilr-53-3_text.indd	11348943-ilr-53-3_text.indd	NUM
inlawrev-25117	12	3	11	11	NUM
inlawrev-25117	12	4	12/14/20	12/14/20	NUM
inlawrev-25117	12	5	9:49	9:49	NUM
inlawrev-25117	12	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	12	7	9:49	9:49	NUM
inlawrev-25117	12	8	am	be	AUX
inlawrev-25117	12	9	462	462	NUM
inlawrev-25117	12	10	indiana	indiana	PROPN
inlawrev-25117	12	11	law	law	PROPN
inlawrev-25117	12	12	review	review	NOUN
inlawrev-25117	13	1	[	[	X
inlawrev-25117	13	2	vol	vol	NOUN
inlawrev-25117	13	3	.	.	PUNCT
inlawrev-25117	13	4	53:461	53:461	NUM
inlawrev-25117	13	5	and	and	CCONJ
inlawrev-25117	13	6	premature	premature	ADJ
inlawrev-25117	13	7	death	death	NOUN
inlawrev-25117	13	8	.	.	PUNCT
inlawrev-25117	14	1	this	this	DET
inlawrev-25117	14	2	gap	gap	NOUN
inlawrev-25117	14	3	contributed	contribute	VERB
inlawrev-25117	14	4	to	to	ADP
inlawrev-25117	14	5	the	the	DET
inlawrev-25117	14	6	political	political	ADJ
inlawrev-25117	14	7	division	division	NOUN
inlawrev-25117	14	8	of	of	ADP
inlawrev-25117	14	9	the	the	DET
inlawrev-25117	14	10	country	country	NOUN
inlawrev-25117	14	11	revealed	reveal	VERB
inlawrev-25117	14	12	in	in	ADP
inlawrev-25117	14	13	the	the	DET
inlawrev-25117	14	14	2016	2016	NUM
inlawrev-25117	14	15	presidential	presidential	ADJ
inlawrev-25117	14	16	election	election	NOUN
inlawrev-25117	14	17	and	and	CCONJ
inlawrev-25117	14	18	needs	need	VERB
inlawrev-25117	14	19	to	to	PART
inlawrev-25117	14	20	be	be	AUX
inlawrev-25117	14	21	addressed	address	VERB
inlawrev-25117	14	22	if	if	SCONJ
inlawrev-25117	14	23	we	we	PRON
inlawrev-25117	14	24	want	want	VERB
inlawrev-25117	14	25	to	to	PART
inlawrev-25117	14	26	prevent	prevent	VERB
inlawrev-25117	14	27	ever	ever	ADV
inlawrev-25117	14	28	further	further	ADJ
inlawrev-25117	14	29	polarization	polarization	NOUN
inlawrev-25117	14	30	.	.	PUNCT
inlawrev-25117	15	1	the	the	DET
inlawrev-25117	15	2	article	article	NOUN
inlawrev-25117	15	3	first	first	ADV
inlawrev-25117	15	4	assesses	assess	VERB
inlawrev-25117	15	5	past	past	ADJ
inlawrev-25117	15	6	and	and	CCONJ
inlawrev-25117	15	7	current	current	ADJ
inlawrev-25117	15	8	attempts	attempt	NOUN
inlawrev-25117	15	9	to	to	PART
inlawrev-25117	15	10	enact	enact	VERB
inlawrev-25117	15	11	tax	tax	NOUN
inlawrev-25117	15	12	provisions	provision	NOUN
inlawrev-25117	15	13	to	to	PART
inlawrev-25117	15	14	help	help	VERB
inlawrev-25117	15	15	disadvantaged	disadvantaged	ADJ
inlawrev-25117	15	16	regions	region	NOUN
inlawrev-25117	15	17	in	in	ADP
inlawrev-25117	15	18	the	the	DET
inlawrev-25117	15	19	united	united	PROPN
inlawrev-25117	15	20	states	states	PROPN
inlawrev-25117	15	21	.	.	PUNCT
inlawrev-25117	16	1	on	on	ADP
inlawrev-25117	16	2	the	the	DET
inlawrev-25117	16	3	federal	federal	ADJ
inlawrev-25117	16	4	level	level	NOUN
inlawrev-25117	16	5	the	the	DET
inlawrev-25117	16	6	prime	prime	ADJ
inlawrev-25117	16	7	example	example	NOUN
inlawrev-25117	16	8	is	be	AUX
inlawrev-25117	16	9	internal	internal	ADJ
inlawrev-25117	16	10	revenue	revenue	NOUN
inlawrev-25117	16	11	code	code	NOUN
inlawrev-25117	16	12	(	(	PUNCT
inlawrev-25117	16	13	“	"	PUNCT
inlawrev-25117	16	14	irc	irc	NOUN
inlawrev-25117	16	15	”	"	PUNCT
inlawrev-25117	16	16	)	)	PUNCT
inlawrev-25117	16	17	section	section	NOUN
inlawrev-25117	16	18	936	936	NUM
inlawrev-25117	16	19	,	,	PUNCT
inlawrev-25117	16	20	which	which	PRON
inlawrev-25117	16	21	provided	provide	VERB
inlawrev-25117	16	22	tax	tax	NOUN
inlawrev-25117	16	23	breaks	break	NOUN
inlawrev-25117	16	24	for	for	ADP
inlawrev-25117	16	25	investments	investment	NOUN
inlawrev-25117	16	26	in	in	ADP
inlawrev-25117	16	27	puerto	puerto	PROPN
inlawrev-25117	16	28	rico	rico	PROPN
inlawrev-25117	16	29	.	.	PUNCT
inlawrev-25117	17	1	this	this	DET
inlawrev-25117	17	2	section	section	NOUN
inlawrev-25117	17	3	was	be	AUX
inlawrev-25117	17	4	widely	widely	ADV
inlawrev-25117	17	5	criticized	criticize	VERB
inlawrev-25117	17	6	and	and	CCONJ
inlawrev-25117	17	7	was	be	AUX
inlawrev-25117	17	8	ultimately	ultimately	ADV
inlawrev-25117	17	9	repealed	repeal	VERB
inlawrev-25117	17	10	in	in	ADP
inlawrev-25117	17	11	1996	1996	NUM
inlawrev-25117	17	12	with	with	ADP
inlawrev-25117	17	13	a	a	DET
inlawrev-25117	17	14	ten	ten	NUM
inlawrev-25117	17	15	-	-	PUNCT
inlawrev-25117	17	16	year	year	NOUN
inlawrev-25117	17	17	phase	phase	NOUN
inlawrev-25117	17	18	-	-	PUNCT
inlawrev-25117	17	19	out	out	NOUN
inlawrev-25117	17	20	.	.	PUNCT
inlawrev-25117	18	1	the	the	DET
inlawrev-25117	18	2	article	article	NOUN
inlawrev-25117	18	3	will	will	AUX
inlawrev-25117	18	4	argue	argue	VERB
inlawrev-25117	18	5	that	that	SCONJ
inlawrev-25117	18	6	,	,	PUNCT
inlawrev-25117	18	7	in	in	ADP
inlawrev-25117	18	8	fact	fact	NOUN
inlawrev-25117	18	9	,	,	PUNCT
inlawrev-25117	18	10	the	the	DET
inlawrev-25117	18	11	evidence	evidence	NOUN
inlawrev-25117	18	12	shows	show	VERB
inlawrev-25117	18	13	that	that	SCONJ
inlawrev-25117	18	14	section	section	NOUN
inlawrev-25117	18	15	936	936	NUM
inlawrev-25117	18	16	was	be	AUX
inlawrev-25117	18	17	quite	quite	ADV
inlawrev-25117	18	18	successful	successful	ADJ
inlawrev-25117	18	19	in	in	ADP
inlawrev-25117	18	20	creating	create	VERB
inlawrev-25117	18	21	and	and	CCONJ
inlawrev-25117	18	22	maintaining	maintain	VERB
inlawrev-25117	18	23	jobs	job	NOUN
inlawrev-25117	18	24	in	in	ADP
inlawrev-25117	18	25	the	the	DET
inlawrev-25117	18	26	territory	territory	NOUN
inlawrev-25117	18	27	,	,	PUNCT
inlawrev-25117	18	28	and	and	CCONJ
inlawrev-25117	18	29	that	that	SCONJ
inlawrev-25117	18	30	its	its	PRON
inlawrev-25117	18	31	repeal	repeal	NOUN
inlawrev-25117	18	32	led	lead	VERB
inlawrev-25117	18	33	directly	directly	ADV
inlawrev-25117	18	34	to	to	ADP
inlawrev-25117	18	35	puerto	puerto	PROPN
inlawrev-25117	18	36	rico	rico	PROPN
inlawrev-25117	18	37	’s	’s	PART
inlawrev-25117	18	38	current	current	ADJ
inlawrev-25117	18	39	economic	economic	ADJ
inlawrev-25117	18	40	problems	problem	NOUN
inlawrev-25117	18	41	,	,	PUNCT
inlawrev-25117	18	42	which	which	PRON
inlawrev-25117	18	43	began	begin	VERB
inlawrev-25117	18	44	when	when	SCONJ
inlawrev-25117	18	45	section	section	NOUN
inlawrev-25117	18	46	936	936	NUM
inlawrev-25117	18	47	was	be	AUX
inlawrev-25117	18	48	finally	finally	ADV
inlawrev-25117	18	49	abolished	abolish	VERB
inlawrev-25117	18	50	in	in	ADP
inlawrev-25117	18	51	2006	2006	NUM
inlawrev-25117	18	52	.	.	PUNCT
inlawrev-25117	19	1	a	a	DET
inlawrev-25117	19	2	contrary	contrary	ADJ
inlawrev-25117	19	3	example	example	NOUN
inlawrev-25117	19	4	was	be	AUX
inlawrev-25117	19	5	irc	irc	PROPN
inlawrev-25117	19	6	section	section	NOUN
inlawrev-25117	19	7	199	199	NUM
inlawrev-25117	19	8	,	,	PUNCT
inlawrev-25117	19	9	the	the	DET
inlawrev-25117	19	10	domestic	domestic	ADJ
inlawrev-25117	19	11	manufacturing	manufacturing	NOUN
inlawrev-25117	19	12	deduction	deduction	NOUN
inlawrev-25117	19	13	,	,	PUNCT
inlawrev-25117	19	14	which	which	PRON
inlawrev-25117	19	15	was	be	AUX
inlawrev-25117	19	16	intended	intend	VERB
inlawrev-25117	19	17	to	to	PART
inlawrev-25117	19	18	stimulate	stimulate	VERB
inlawrev-25117	19	19	manufacturing	manufacturing	NOUN
inlawrev-25117	19	20	in	in	ADP
inlawrev-25117	19	21	low	low	ADJ
inlawrev-25117	19	22	-	-	PUNCT
inlawrev-25117	19	23	growth	growth	NOUN
inlawrev-25117	19	24	areas	area	NOUN
inlawrev-25117	19	25	like	like	ADP
inlawrev-25117	19	26	the	the	DET
inlawrev-25117	19	27	rust	rust	NOUN
inlawrev-25117	19	28	belt	belt	NOUN
inlawrev-25117	19	29	,	,	PUNCT
inlawrev-25117	19	30	but	but	CCONJ
inlawrev-25117	19	31	was	be	AUX
inlawrev-25117	19	32	captured	capture	VERB
inlawrev-25117	19	33	by	by	ADP
inlawrev-25117	19	34	coastal	coastal	ADJ
inlawrev-25117	19	35	industries	industry	NOUN
inlawrev-25117	19	36	like	like	ADP
inlawrev-25117	19	37	software	software	NOUN
inlawrev-25117	19	38	and	and	CCONJ
inlawrev-25117	19	39	entertainment	entertainment	NOUN
inlawrev-25117	19	40	,	,	PUNCT
inlawrev-25117	19	41	and	and	CCONJ
inlawrev-25117	19	42	was	be	AUX
inlawrev-25117	19	43	ultimately	ultimately	ADV
inlawrev-25117	19	44	repealed	repeal	VERB
inlawrev-25117	19	45	in	in	ADP
inlawrev-25117	19	46	2017	2017	NUM
inlawrev-25117	19	47	because	because	SCONJ
inlawrev-25117	19	48	it	it	PRON
inlawrev-25117	19	49	was	be	AUX
inlawrev-25117	19	50	widely	widely	ADV
inlawrev-25117	19	51	conceded	concede	VERB
inlawrev-25117	19	52	to	to	PART
inlawrev-25117	19	53	be	be	AUX
inlawrev-25117	19	54	ineffective	ineffective	ADJ
inlawrev-25117	19	55	and	and	CCONJ
inlawrev-25117	19	56	mostly	mostly	ADV
inlawrev-25117	19	57	failed	fail	VERB
inlawrev-25117	19	58	in	in	ADP
inlawrev-25117	19	59	reaching	reach	VERB
inlawrev-25117	19	60	its	its	PRON
inlawrev-25117	19	61	initial	initial	ADJ
inlawrev-25117	19	62	goal	goal	NOUN
inlawrev-25117	19	63	.	.	PUNCT
inlawrev-25117	20	1	its	its	PRON
inlawrev-25117	20	2	replacement	replacement	NOUN
inlawrev-25117	20	3	,	,	PUNCT
inlawrev-25117	20	4	the	the	DET
inlawrev-25117	20	5	foreign	foreign	ADJ
inlawrev-25117	20	6	derived	derive	VERB
inlawrev-25117	20	7	intangible	intangible	ADJ
inlawrev-25117	20	8	income	income	NOUN
inlawrev-25117	20	9	(	(	PUNCT
inlawrev-25117	20	10	“	"	PUNCT
inlawrev-25117	20	11	fdii	fdii	NOUN
inlawrev-25117	20	12	”	"	PUNCT
inlawrev-25117	20	13	)	)	PUNCT
inlawrev-25117	20	14	provision	provision	NOUN
inlawrev-25117	20	15	in	in	ADP
inlawrev-25117	20	16	the	the	DET
inlawrev-25117	20	17	tax	tax	NOUN
inlawrev-25117	20	18	cuts	cut	NOUN
inlawrev-25117	20	19	and	and	CCONJ
inlawrev-25117	20	20	jobs	job	NOUN
inlawrev-25117	20	21	act	act	NOUN
inlawrev-25117	20	22	of	of	ADP
inlawrev-25117	20	23	2017	2017	NUM
inlawrev-25117	20	24	,	,	PUNCT
inlawrev-25117	20	25	irc	irc	PROPN
inlawrev-25117	20	26	section	section	NOUN
inlawrev-25117	20	27	250	250	NUM
inlawrev-25117	20	28	,	,	PUNCT
inlawrev-25117	20	29	is	be	AUX
inlawrev-25117	20	30	geared	gear	VERB
inlawrev-25117	20	31	toward	toward	ADP
inlawrev-25117	20	32	aiding	aid	VERB
inlawrev-25117	20	33	exports	export	NOUN
inlawrev-25117	20	34	by	by	ADP
inlawrev-25117	20	35	intangible	intangible	ADJ
inlawrev-25117	20	36	intensive	intensive	ADJ
inlawrev-25117	20	37	industries	industry	NOUN
inlawrev-25117	20	38	and	and	CCONJ
inlawrev-25117	20	39	is	be	AUX
inlawrev-25117	20	40	therefore	therefore	ADV
inlawrev-25117	20	41	more	more	ADV
inlawrev-25117	20	42	likely	likely	ADJ
inlawrev-25117	20	43	to	to	PART
inlawrev-25117	20	44	help	help	VERB
inlawrev-25117	20	45	the	the	DET
inlawrev-25117	20	46	richer	rich	ADJ
inlawrev-25117	20	47	areas	area	NOUN
inlawrev-25117	20	48	where	where	SCONJ
inlawrev-25117	20	49	these	these	DET
inlawrev-25117	20	50	industries	industry	NOUN
inlawrev-25117	20	51	are	be	AUX
inlawrev-25117	20	52	located	locate	VERB
inlawrev-25117	20	53	.	.	PUNCT
inlawrev-25117	21	1	on	on	ADP
inlawrev-25117	21	2	the	the	DET
inlawrev-25117	21	3	state	state	NOUN
inlawrev-25117	21	4	and	and	CCONJ
inlawrev-25117	21	5	local	local	ADJ
inlawrev-25117	21	6	level	level	NOUN
inlawrev-25117	21	7	,	,	PUNCT
inlawrev-25117	21	8	there	there	PRON
inlawrev-25117	21	9	exists	exist	VERB
inlawrev-25117	21	10	a	a	DET
inlawrev-25117	21	11	proliferation	proliferation	NOUN
inlawrev-25117	21	12	of	of	ADP
inlawrev-25117	21	13	tax	tax	NOUN
inlawrev-25117	21	14	incentives	incentive	NOUN
inlawrev-25117	21	15	,	,	PUNCT
inlawrev-25117	21	16	but	but	CCONJ
inlawrev-25117	21	17	in	in	ADP
inlawrev-25117	21	18	many	many	ADJ
inlawrev-25117	21	19	cases	case	NOUN
inlawrev-25117	21	20	they	they	PRON
inlawrev-25117	21	21	do	do	AUX
inlawrev-25117	21	22	not	not	PART
inlawrev-25117	21	23	result	result	VERB
inlawrev-25117	21	24	in	in	ADP
inlawrev-25117	21	25	successful	successful	ADJ
inlawrev-25117	21	26	development	development	NOUN
inlawrev-25117	21	27	.	.	PUNCT
inlawrev-25117	22	1	rather	rather	ADV
inlawrev-25117	22	2	,	,	PUNCT
inlawrev-25117	22	3	they	they	PRON
inlawrev-25117	22	4	tend	tend	VERB
inlawrev-25117	22	5	to	to	PART
inlawrev-25117	22	6	confer	confer	VERB
inlawrev-25117	22	7	windfalls	windfall	NOUN
inlawrev-25117	22	8	on	on	ADP
inlawrev-25117	22	9	multinationals	multinational	NOUN
inlawrev-25117	22	10	who	who	PRON
inlawrev-25117	22	11	would	would	AUX
inlawrev-25117	22	12	have	have	AUX
inlawrev-25117	22	13	invested	invest	VERB
inlawrev-25117	22	14	in	in	ADP
inlawrev-25117	22	15	the	the	DET
inlawrev-25117	22	16	u.s	u.s	PROPN
inlawrev-25117	22	17	.	.	PROPN
inlawrev-25117	22	18	anyway	anyway	INTJ
inlawrev-25117	22	19	and	and	CCONJ
inlawrev-25117	22	20	to	to	PART
inlawrev-25117	22	21	favor	favor	VERB
inlawrev-25117	22	22	investment	investment	NOUN
inlawrev-25117	22	23	in	in	ADP
inlawrev-25117	22	24	already	already	ADV
inlawrev-25117	22	25	rich	rich	ADJ
inlawrev-25117	22	26	cities	city	NOUN
inlawrev-25117	22	27	,	,	PUNCT
inlawrev-25117	22	28	such	such	ADJ
inlawrev-25117	22	29	as	as	ADP
inlawrev-25117	22	30	the	the	DET
inlawrev-25117	22	31	twenty	twenty	NUM
inlawrev-25117	22	32	finalists	finalist	NOUN
inlawrev-25117	22	33	and	and	CCONJ
inlawrev-25117	22	34	the	the	DET
inlawrev-25117	22	35	ultimate	ultimate	ADJ
inlawrev-25117	22	36	winner	winner	NOUN
inlawrev-25117	22	37	on	on	ADP
inlawrev-25117	22	38	amazon	amazon	NOUN
inlawrev-25117	22	39	’s	’s	PART
inlawrev-25117	22	40	list	list	NOUN
inlawrev-25117	22	41	of	of	ADP
inlawrev-25117	22	42	candidates	candidate	NOUN
inlawrev-25117	22	43	for	for	ADP
inlawrev-25117	22	44	its	its	PRON
inlawrev-25117	22	45	second	second	ADJ
inlawrev-25117	22	46	headquarters	headquarters	NOUN
inlawrev-25117	22	47	.	.	PUNCT
inlawrev-25117	23	1	the	the	DET
inlawrev-25117	23	2	article	article	NOUN
inlawrev-25117	23	3	then	then	ADV
inlawrev-25117	23	4	takes	take	VERB
inlawrev-25117	23	5	a	a	DET
inlawrev-25117	23	6	comparative	comparative	ADJ
inlawrev-25117	23	7	perspective	perspective	NOUN
inlawrev-25117	23	8	by	by	ADP
inlawrev-25117	23	9	surveying	survey	VERB
inlawrev-25117	23	10	several	several	ADJ
inlawrev-25117	23	11	more	more	ADJ
inlawrev-25117	23	12	or	or	CCONJ
inlawrev-25117	23	13	less	less	ADV
inlawrev-25117	23	14	successful	successful	ADJ
inlawrev-25117	23	15	tax	tax	NOUN
inlawrev-25117	23	16	measures	measure	NOUN
inlawrev-25117	23	17	taken	take	VERB
inlawrev-25117	23	18	to	to	PART
inlawrev-25117	23	19	encourage	encourage	VERB
inlawrev-25117	23	20	development	development	NOUN
inlawrev-25117	23	21	of	of	ADP
inlawrev-25117	23	22	less	less	ADJ
inlawrev-25117	23	23	developed	developed	ADJ
inlawrev-25117	23	24	regions	region	NOUN
inlawrev-25117	23	25	,	,	PUNCT
inlawrev-25117	23	26	including	include	VERB
inlawrev-25117	23	27	in	in	ADP
inlawrev-25117	23	28	china	china	PROPN
inlawrev-25117	23	29	and	and	CCONJ
inlawrev-25117	23	30	israel	israel	PROPN
inlawrev-25117	23	31	.	.	PUNCT
inlawrev-25117	24	1	finally	finally	ADV
inlawrev-25117	24	2	,	,	PUNCT
inlawrev-25117	24	3	the	the	DET
inlawrev-25117	24	4	article	article	NOUN
inlawrev-25117	24	5	develops	develop	VERB
inlawrev-25117	24	6	a	a	DET
inlawrev-25117	24	7	proposal	proposal	NOUN
inlawrev-25117	24	8	for	for	ADP
inlawrev-25117	24	9	using	use	VERB
inlawrev-25117	24	10	federal	federal	ADJ
inlawrev-25117	24	11	taxes	taxis	NOUN
inlawrev-25117	24	12	to	to	PART
inlawrev-25117	24	13	influence	influence	VERB
inlawrev-25117	24	14	multinationals	multinational	NOUN
inlawrev-25117	24	15	to	to	PART
inlawrev-25117	24	16	invest	invest	VERB
inlawrev-25117	24	17	in	in	ADP
inlawrev-25117	24	18	poorer	poor	ADJ
inlawrev-25117	24	19	locations	location	NOUN
inlawrev-25117	24	20	.	.	PUNCT
inlawrev-25117	25	1	it	it	PRON
inlawrev-25117	25	2	builds	build	VERB
inlawrev-25117	25	3	on	on	ADP
inlawrev-25117	25	4	an	an	DET
inlawrev-25117	25	5	existing	exist	VERB
inlawrev-25117	25	6	list	list	NOUN
inlawrev-25117	25	7	of	of	ADP
inlawrev-25117	25	8	approved	approve	VERB
inlawrev-25117	25	9	targets	target	NOUN
inlawrev-25117	25	10	,	,	PUNCT
inlawrev-25117	25	11	namely	namely	ADV
inlawrev-25117	25	12	the	the	DET
inlawrev-25117	25	13	so	so	ADV
inlawrev-25117	25	14	-	-	PUNCT
inlawrev-25117	25	15	called	call	VERB
inlawrev-25117	25	16	“	"	PUNCT
inlawrev-25117	25	17	opportunity	opportunity	NOUN
inlawrev-25117	25	18	zones	zone	NOUN
inlawrev-25117	25	19	”	"	PUNCT
inlawrev-25117	25	20	created	create	VERB
inlawrev-25117	25	21	by	by	ADP
inlawrev-25117	25	22	the	the	DET
inlawrev-25117	25	23	2017	2017	NUM
inlawrev-25117	25	24	tax	tax	NOUN
inlawrev-25117	25	25	reform	reform	NOUN
inlawrev-25117	25	26	.	.	PUNCT
inlawrev-25117	26	1	opportunity	opportunity	NOUN
inlawrev-25117	26	2	zones	zone	NOUN
inlawrev-25117	26	3	are	be	AUX
inlawrev-25117	26	4	limited	limit	VERB
inlawrev-25117	26	5	to	to	PART
inlawrev-25117	26	6	census	census	NOUN
inlawrev-25117	26	7	tracts	tract	NOUN
inlawrev-25117	26	8	that	that	PRON
inlawrev-25117	26	9	have	have	VERB
inlawrev-25117	26	10	at	at	ADV
inlawrev-25117	26	11	least	least	ADJ
inlawrev-25117	26	12	a	a	DET
inlawrev-25117	26	13	20percent	20percent	NUM
inlawrev-25117	26	14	poverty	poverty	NOUN
inlawrev-25117	26	15	rate	rate	NOUN
inlawrev-25117	26	16	or	or	CCONJ
inlawrev-25117	26	17	are	be	AUX
inlawrev-25117	26	18	below	below	ADP
inlawrev-25117	26	19	80	80	NUM
inlawrev-25117	26	20	percent	percent	NOUN
inlawrev-25117	26	21	of	of	ADP
inlawrev-25117	26	22	the	the	DET
inlawrev-25117	26	23	state	state	NOUN
inlawrev-25117	26	24	or	or	CCONJ
inlawrev-25117	26	25	city	city	NOUN
inlawrev-25117	26	26	median	median	ADJ
inlawrev-25117	26	27	income	income	NOUN
inlawrev-25117	26	28	.	.	PUNCT
inlawrev-25117	27	1	an	an	DET
inlawrev-25117	27	2	investor	investor	NOUN
inlawrev-25117	27	3	in	in	ADP
inlawrev-25117	27	4	an	an	DET
inlawrev-25117	27	5	opportunity	opportunity	NOUN
inlawrev-25117	27	6	zone	zone	NOUN
inlawrev-25117	27	7	gets	get	VERB
inlawrev-25117	27	8	a	a	DET
inlawrev-25117	27	9	tax	tax	NOUN
inlawrev-25117	27	10	break	break	NOUN
inlawrev-25117	27	11	,	,	PUNCT
inlawrev-25117	27	12	although	although	SCONJ
inlawrev-25117	27	13	it	it	PRON
inlawrev-25117	27	14	is	be	AUX
inlawrev-25117	27	15	limited	limit	VERB
inlawrev-25117	27	16	to	to	ADP
inlawrev-25117	27	17	gains	gain	NOUN
inlawrev-25117	27	18	that	that	SCONJ
inlawrev-25117	27	19	she	she	PRON
inlawrev-25117	27	20	has	have	AUX
inlawrev-25117	27	21	already	already	ADV
inlawrev-25117	27	22	made	make	VERB
inlawrev-25117	27	23	from	from	ADP
inlawrev-25117	27	24	other	other	ADJ
inlawrev-25117	27	25	investments	investment	NOUN
inlawrev-25117	27	26	.	.	PUNCT
inlawrev-25117	28	1	the	the	DET
inlawrev-25117	28	2	opportunity	opportunity	NOUN
inlawrev-25117	28	3	zone	zone	NOUN
inlawrev-25117	28	4	provisions	provision	NOUN
inlawrev-25117	28	5	have	have	AUX
inlawrev-25117	28	6	been	be	AUX
inlawrev-25117	28	7	widely	widely	ADV
inlawrev-25117	28	8	criticized	criticize	VERB
inlawrev-25117	28	9	as	as	ADP
inlawrev-25117	28	10	only	only	ADV
inlawrev-25117	28	11	helping	help	VERB
inlawrev-25117	28	12	investors	investor	NOUN
inlawrev-25117	28	13	and	and	CCONJ
inlawrev-25117	28	14	not	not	PART
inlawrev-25117	28	15	being	be	AUX
inlawrev-25117	28	16	limited	limit	VERB
inlawrev-25117	28	17	to	to	ADP
inlawrev-25117	28	18	people	people	NOUN
inlawrev-25117	28	19	and	and	CCONJ
inlawrev-25117	28	20	areas	area	NOUN
inlawrev-25117	28	21	in	in	ADP
inlawrev-25117	28	22	need	need	NOUN
inlawrev-25117	28	23	.	.	PUNCT
inlawrev-25117	29	1	we	we	PRON
inlawrev-25117	29	2	would	would	AUX
inlawrev-25117	29	3	limit	limit	VERB
inlawrev-25117	29	4	our	our	PRON
inlawrev-25117	29	5	proposal	proposal	NOUN
inlawrev-25117	29	6	to	to	PART
inlawrev-25117	29	7	opportunity	opportunity	NOUN
inlawrev-25117	29	8	zones	zone	NOUN
inlawrev-25117	29	9	in	in	ADP
inlawrev-25117	29	10	the	the	DET
inlawrev-25117	29	11	target	target	NOUN
inlawrev-25117	29	12	area	area	NOUN
inlawrev-25117	29	13	,	,	PUNCT
inlawrev-25117	29	14	i.e.	i.e.	X
inlawrev-25117	29	15	,	,	PUNCT
inlawrev-25117	29	16	rural	rural	ADJ
inlawrev-25117	29	17	america	america	PROPN
inlawrev-25117	29	18	,	,	PUNCT
inlawrev-25117	29	19	and	and	CCONJ
inlawrev-25117	29	20	exclude	exclude	VERB
inlawrev-25117	29	21	major	major	ADJ
inlawrev-25117	29	22	metropolitan	metropolitan	ADJ
inlawrev-25117	29	23	zones	zone	NOUN
inlawrev-25117	29	24	in	in	ADP
inlawrev-25117	29	25	that	that	DET
inlawrev-25117	29	26	area	area	NOUN
inlawrev-25117	29	27	.	.	PUNCT
inlawrev-25117	30	1	we	we	PRON
inlawrev-25117	30	2	propose	propose	VERB
inlawrev-25117	30	3	that	that	SCONJ
inlawrev-25117	30	4	the	the	DET
inlawrev-25117	30	5	federal	federal	ADJ
inlawrev-25117	30	6	government	government	NOUN
inlawrev-25117	30	7	should	should	AUX
inlawrev-25117	30	8	declare	declare	VERB
inlawrev-25117	30	9	that	that	SCONJ
inlawrev-25117	30	10	a	a	DET
inlawrev-25117	30	11	corporation	corporation	NOUN
inlawrev-25117	30	12	that	that	PRON
inlawrev-25117	30	13	invests	invest	VERB
inlawrev-25117	30	14	in	in	ADP
inlawrev-25117	30	15	an	an	DET
inlawrev-25117	30	16	opportunity	opportunity	NOUN
inlawrev-25117	30	17	zone	zone	NOUN
inlawrev-25117	30	18	in	in	ADP
inlawrev-25117	30	19	the	the	DET
inlawrev-25117	30	20	target	target	NOUN
inlawrev-25117	30	21	area	area	NOUN
inlawrev-25117	30	22	would	would	AUX
inlawrev-25117	30	23	pay	pay	VERB
inlawrev-25117	30	24	no	no	DET
inlawrev-25117	30	25	federal	federal	ADJ
inlawrev-25117	30	26	tax	tax	NOUN
inlawrev-25117	30	27	on	on	ADP
inlawrev-25117	30	28	profits	profit	NOUN
inlawrev-25117	30	29	from	from	ADP
inlawrev-25117	30	30	that	that	DET
inlawrev-25117	30	31	zone	zone	NOUN
inlawrev-25117	30	32	.	.	PUNCT
inlawrev-25117	31	1	to	to	PART
inlawrev-25117	31	2	define	define	VERB
inlawrev-25117	31	3	profits	profit	NOUN
inlawrev-25117	31	4	from	from	ADP
inlawrev-25117	31	5	the	the	DET
inlawrev-25117	31	6	opportunity	opportunity	NOUN
inlawrev-25117	31	7	zone	zone	NOUN
inlawrev-25117	31	8	and	and	CCONJ
inlawrev-25117	31	9	segregate	segregate	VERB
inlawrev-25117	31	10	them	they	PRON
inlawrev-25117	31	11	from	from	ADP
inlawrev-25117	31	12	other	other	ADJ
inlawrev-25117	31	13	profits	profit	NOUN
inlawrev-25117	31	14	,	,	PUNCT
inlawrev-25117	31	15	we	we	PRON
inlawrev-25117	31	16	suggest	suggest	AUX
inlawrev-25117	31	17	using	use	VERB
inlawrev-25117	31	18	a	a	DET
inlawrev-25117	31	19	formula	formula	NOUN
inlawrev-25117	31	20	like	like	ADP
inlawrev-25117	31	21	the	the	DET
inlawrev-25117	31	22	one	one	NOUN
inlawrev-25117	31	23	the	the	DET
inlawrev-25117	31	24	states	state	NOUN
inlawrev-25117	31	25	use	use	VERB
inlawrev-25117	31	26	:	:	PUNCT
inlawrev-25117	31	27	total	total	ADJ
inlawrev-25117	31	28	corporate	corporate	ADJ
inlawrev-25117	31	29	profit	profit	NOUN
inlawrev-25117	31	30	x	x	PUNCT
inlawrev-25117	32	1	[	[	X
inlawrev-25117	32	2	(	(	PUNCT
inlawrev-25117	32	3	wages	wage	NOUN
inlawrev-25117	32	4	paid	pay	VERB
inlawrev-25117	32	5	to	to	ADP
inlawrev-25117	32	6	employees	employee	NOUN
inlawrev-25117	32	7	in	in	ADP
inlawrev-25117	32	8	the	the	DET
inlawrev-25117	32	9	opportunity	opportunity	NOUN
inlawrev-25117	32	10	zone	zone	NOUN
inlawrev-25117	32	11	/	/	SYM
inlawrev-25117	32	12	total	total	ADJ
inlawrev-25117	32	13	wages	wage	NOUN
inlawrev-25117	32	14	)	)	PUNCT
inlawrev-25117	33	1	+	+	CCONJ
inlawrev-25117	33	2	(	(	PUNCT
inlawrev-25117	33	3	number	number	NOUN
inlawrev-25117	33	4	of	of	ADP
inlawrev-25117	33	5	employees	employee	NOUN
inlawrev-25117	33	6	in	in	ADP
inlawrev-25117	33	7	the	the	DET
inlawrev-25117	33	8	opportunity	opportunity	NOUN
inlawrev-25117	33	9	zone	zone	NOUN
inlawrev-25117	33	10	/	/	SYM
inlawrev-25117	33	11	total	total	NOUN
inlawrev-25117	33	12	employees)]/2	employees)]/2	NOUN
inlawrev-25117	33	13	.	.	PUNCT
inlawrev-25117	34	1	this	this	DET
inlawrev-25117	34	2	type	type	NOUN
inlawrev-25117	34	3	of	of	ADP
inlawrev-25117	34	4	formula	formula	NOUN
inlawrev-25117	34	5	should	should	AUX
inlawrev-25117	34	6	work	work	VERB
inlawrev-25117	34	7	to	to	PART
inlawrev-25117	34	8	incentivize	incentivize	VERB
inlawrev-25117	34	9	corporations	corporation	NOUN
inlawrev-25117	34	10	to	to	PART
inlawrev-25117	34	11	move	move	VERB
inlawrev-25117	34	12	jobs	job	NOUN
inlawrev-25117	34	13	to	to	ADP
inlawrev-25117	34	14	the	the	DET
inlawrev-25117	34	15	preferred	preferred	ADJ
inlawrev-25117	34	16	areas	area	NOUN
inlawrev-25117	34	17	.	.	PUNCT
inlawrev-25117	35	1	with	with	ADP
inlawrev-25117	35	2	well	well	ADV
inlawrev-25117	35	3	paid	pay	VERB
inlawrev-25117	35	4	jobs	job	NOUN
inlawrev-25117	35	5	come	come	VERB
inlawrev-25117	35	6	good	good	ADJ
inlawrev-25117	35	7	schools	school	NOUN
inlawrev-25117	35	8	,	,	PUNCT
inlawrev-25117	35	9	better	well	ADJ
inlawrev-25117	35	10	infrastructure	infrastructure	NOUN
inlawrev-25117	35	11	,	,	PUNCT
inlawrev-25117	35	12	and	and	CCONJ
inlawrev-25117	35	13	the	the	DET
inlawrev-25117	35	14	general	general	ADJ
inlawrev-25117	35	15	economy	economy	NOUN
inlawrev-25117	35	16	dynamism	dynamism	NOUN
inlawrev-25117	35	17	the	the	DET
inlawrev-25117	35	18	richer	rich	ADJ
inlawrev-25117	35	19	areas	area	NOUN
inlawrev-25117	35	20	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	PROPN
inlawrev-25117	35	21	12348943-ilr-53-3_text.indd	12348943-ilr-53-3_text.indd	NUM
inlawrev-25117	35	22	12	12	NUM
inlawrev-25117	35	23	12/14/20	12/14/20	PROPN
inlawrev-25117	35	24	9:49	9:49	NUM
inlawrev-25117	35	25	am12/14/20	am12/14/20	PROPN
inlawrev-25117	35	26	9:49	9:49	NUM
inlawrev-25117	35	27	am	am	NOUN
inlawrev-25117	35	28	2020	2020	NUM
inlawrev-25117	35	29	]	]	X
inlawrev-25117	35	30	federalizing	federalize	VERB
inlawrev-25117	35	31	tax	tax	NOUN
inlawrev-25117	35	32	justice	justice	NOUN
inlawrev-25117	35	33	463	463	NUM
inlawrev-25117	35	34	of	of	ADP
inlawrev-25117	35	35	the	the	DET
inlawrev-25117	35	36	united	united	PROPN
inlawrev-25117	35	37	states	states	PROPN
inlawrev-25117	35	38	already	already	ADV
inlawrev-25117	35	39	have	have	VERB
inlawrev-25117	35	40	in	in	ADP
inlawrev-25117	35	41	abundance	abundance	NOUN
inlawrev-25117	35	42	.	.	PUNCT
inlawrev-25117	36	1	introduction	introduction	NOUN
inlawrev-25117	36	2	this	this	DET
inlawrev-25117	36	3	article	article	NOUN
inlawrev-25117	36	4	proceeds	proceed	VERB
inlawrev-25117	36	5	from	from	ADP
inlawrev-25117	36	6	the	the	DET
inlawrev-25117	36	7	normative	normative	ADJ
inlawrev-25117	36	8	position	position	NOUN
inlawrev-25117	36	9	that	that	SCONJ
inlawrev-25117	36	10	the	the	DET
inlawrev-25117	36	11	increasing	increase	VERB
inlawrev-25117	36	12	gap	gap	NOUN
inlawrev-25117	36	13	between	between	ADP
inlawrev-25117	36	14	the	the	DET
inlawrev-25117	36	15	richer	rich	ADJ
inlawrev-25117	36	16	and	and	CCONJ
inlawrev-25117	36	17	poorer	poor	ADJ
inlawrev-25117	36	18	areas	area	NOUN
inlawrev-25117	36	19	of	of	ADP
inlawrev-25117	36	20	the	the	DET
inlawrev-25117	36	21	u.s	u.s	PROPN
inlawrev-25117	36	22	.	.	PROPN
inlawrev-25117	36	23	is	be	AUX
inlawrev-25117	36	24	a	a	DET
inlawrev-25117	36	25	problem	problem	NOUN
inlawrev-25117	36	26	that	that	PRON
inlawrev-25117	36	27	requires	require	VERB
inlawrev-25117	36	28	federal	federal	ADJ
inlawrev-25117	36	29	intervention	intervention	NOUN
inlawrev-25117	36	30	,	,	PUNCT
inlawrev-25117	36	31	and	and	CCONJ
inlawrev-25117	36	32	that	that	SCONJ
inlawrev-25117	36	33	the	the	DET
inlawrev-25117	36	34	federal	federal	ADJ
inlawrev-25117	36	35	tax	tax	NOUN
inlawrev-25117	36	36	system	system	NOUN
inlawrev-25117	36	37	can	can	AUX
inlawrev-25117	36	38	play	play	VERB
inlawrev-25117	36	39	a	a	DET
inlawrev-25117	36	40	role	role	NOUN
inlawrev-25117	36	41	in	in	ADP
inlawrev-25117	36	42	that	that	DET
inlawrev-25117	36	43	intervention	intervention	NOUN
inlawrev-25117	36	44	.	.	PUNCT
inlawrev-25117	37	1	there	there	PRON
inlawrev-25117	37	2	is	be	VERB
inlawrev-25117	37	3	increasing	increase	VERB
inlawrev-25117	37	4	evidence	evidence	NOUN
inlawrev-25117	37	5	of	of	ADP
inlawrev-25117	37	6	a	a	DET
inlawrev-25117	37	7	yawning	yawn	VERB
inlawrev-25117	37	8	economic	economic	ADJ
inlawrev-25117	37	9	gap	gap	NOUN
inlawrev-25117	37	10	between	between	ADP
inlawrev-25117	37	11	the	the	DET
inlawrev-25117	37	12	heartland	heartland	NOUN
inlawrev-25117	37	13	and	and	CCONJ
inlawrev-25117	37	14	the	the	DET
inlawrev-25117	37	15	rest	rest	NOUN
inlawrev-25117	37	16	of	of	ADP
inlawrev-25117	37	17	the	the	DET
inlawrev-25117	37	18	united	united	PROPN
inlawrev-25117	37	19	states	states	PROPN
inlawrev-25117	37	20	,	,	PUNCT
inlawrev-25117	37	21	which	which	PRON
inlawrev-25117	37	22	translates	translate	VERB
inlawrev-25117	37	23	into	into	ADP
inlawrev-25117	37	24	higher	high	ADJ
inlawrev-25117	37	25	permanent	permanent	ADJ
inlawrev-25117	37	26	nonemployment	nonemployment	NOUN
inlawrev-25117	37	27	and	and	CCONJ
inlawrev-25117	37	28	minimum	minimum	NOUN
inlawrev-25117	37	29	wage	wage	NOUN
inlawrev-25117	37	30	employment	employment	NOUN
inlawrev-25117	37	31	,	,	PUNCT
inlawrev-25117	37	32	opioid	opioid	ADJ
inlawrev-25117	37	33	abuse	abuse	NOUN
inlawrev-25117	37	34	,	,	PUNCT
inlawrev-25117	37	35	imprisonment	imprisonment	NOUN
inlawrev-25117	37	36	,	,	PUNCT
inlawrev-25117	37	37	and	and	CCONJ
inlawrev-25117	37	38	premature	premature	ADJ
inlawrev-25117	37	39	death	death	NOUN
inlawrev-25117	37	40	.	.	PUNCT
inlawrev-25117	38	1	1	1	NUM
inlawrev-25117	38	2	another	another	DET
inlawrev-25117	38	3	unwarranted	unwarranted	ADJ
inlawrev-25117	38	4	effect	effect	NOUN
inlawrev-25117	38	5	of	of	ADP
inlawrev-25117	38	6	such	such	ADJ
inlawrev-25117	38	7	unemployment	unemployment	NOUN
inlawrev-25117	38	8	,	,	PUNCT
inlawrev-25117	38	9	as	as	SCONJ
inlawrev-25117	38	10	found	find	VERB
inlawrev-25117	38	11	in	in	ADP
inlawrev-25117	38	12	a	a	DET
inlawrev-25117	38	13	recent	recent	ADJ
inlawrev-25117	38	14	study	study	NOUN
inlawrev-25117	38	15	,	,	PUNCT
inlawrev-25117	38	16	is	be	AUX
inlawrev-25117	38	17	that	that	SCONJ
inlawrev-25117	38	18	such	such	ADJ
inlawrev-25117	38	19	permanent	permanent	ADJ
inlawrev-25117	38	20	unemployment	unemployment	NOUN
inlawrev-25117	38	21	and	and	CCONJ
inlawrev-25117	38	22	poverty	poverty	NOUN
inlawrev-25117	38	23	lead	lead	NOUN
inlawrev-25117	38	24	to	to	ADP
inlawrev-25117	38	25	a	a	DET
inlawrev-25117	38	26	lifetime	lifetime	NOUN
inlawrev-25117	38	27	earnings	earning	NOUN
inlawrev-25117	38	28	gap	gap	NOUN
inlawrev-25117	38	29	as	as	ADV
inlawrev-25117	38	30	significant	significant	ADJ
inlawrev-25117	38	31	as	as	ADP
inlawrev-25117	38	32	between	between	ADP
inlawrev-25117	38	33	a	a	DET
inlawrev-25117	38	34	high	high	ADJ
inlawrev-25117	38	35	school	school	NOUN
inlawrev-25117	38	36	and	and	CCONJ
inlawrev-25117	38	37	a	a	DET
inlawrev-25117	38	38	college	college	NOUN
inlawrev-25117	38	39	graduate	graduate	NOUN
inlawrev-25117	38	40	.	.	PUNCT
inlawrev-25117	39	1	2	2	NUM
inlawrev-25117	39	2	this	this	DET
inlawrev-25117	39	3	gap	gap	NOUN
inlawrev-25117	39	4	contributed	contribute	VERB
inlawrev-25117	39	5	to	to	ADP
inlawrev-25117	39	6	the	the	DET
inlawrev-25117	39	7	political	political	ADJ
inlawrev-25117	39	8	division	division	NOUN
inlawrev-25117	39	9	of	of	ADP
inlawrev-25117	39	10	the	the	DET
inlawrev-25117	39	11	country	country	NOUN
inlawrev-25117	39	12	revealed	reveal	VERB
inlawrev-25117	39	13	in	in	ADP
inlawrev-25117	39	14	the	the	DET
inlawrev-25117	39	15	2016	2016	NUM
inlawrev-25117	39	16	presidential	presidential	ADJ
inlawrev-25117	39	17	election	election	NOUN
inlawrev-25117	39	18	,	,	PUNCT
inlawrev-25117	39	19	and	and	CCONJ
inlawrev-25117	39	20	needs	need	VERB
inlawrev-25117	39	21	to	to	PART
inlawrev-25117	39	22	be	be	AUX
inlawrev-25117	39	23	addressed	address	VERB
inlawrev-25117	39	24	if	if	SCONJ
inlawrev-25117	39	25	we	we	PRON
inlawrev-25117	39	26	want	want	VERB
inlawrev-25117	39	27	to	to	PART
inlawrev-25117	39	28	prevent	prevent	VERB
inlawrev-25117	39	29	ever	ever	ADV
inlawrev-25117	39	30	further	further	ADJ
inlawrev-25117	39	31	polarization	polarization	NOUN
inlawrev-25117	39	32	.	.	PUNCT
inlawrev-25117	40	1	the	the	DET
inlawrev-25117	40	2	problem	problem	NOUN
inlawrev-25117	40	3	of	of	ADP
inlawrev-25117	40	4	regional	regional	ADJ
inlawrev-25117	40	5	disparities	disparity	NOUN
inlawrev-25117	40	6	is	be	AUX
inlawrev-25117	40	7	common	common	ADJ
inlawrev-25117	40	8	in	in	ADP
inlawrev-25117	40	9	large	large	ADJ
inlawrev-25117	40	10	countries	country	NOUN
inlawrev-25117	40	11	,	,	PUNCT
inlawrev-25117	40	12	and	and	CCONJ
inlawrev-25117	40	13	most	most	ADJ
inlawrev-25117	40	14	large	large	ADJ
inlawrev-25117	40	15	federal	federal	ADJ
inlawrev-25117	40	16	countries	country	NOUN
inlawrev-25117	40	17	have	have	VERB
inlawrev-25117	40	18	explicit	explicit	ADJ
inlawrev-25117	40	19	ways	way	NOUN
inlawrev-25117	40	20	to	to	PART
inlawrev-25117	40	21	reduce	reduce	VERB
inlawrev-25117	40	22	the	the	DET
inlawrev-25117	40	23	economic	economic	ADJ
inlawrev-25117	40	24	disparities	disparity	NOUN
inlawrev-25117	40	25	between	between	ADP
inlawrev-25117	40	26	more	more	ADJ
inlawrev-25117	40	27	and	and	CCONJ
inlawrev-25117	40	28	less	less	ADV
inlawrev-25117	40	29	developed	developed	ADJ
inlawrev-25117	40	30	regions	region	NOUN
inlawrev-25117	40	31	.	.	PUNCT
inlawrev-25117	41	1	in	in	ADP
inlawrev-25117	41	2	germany	germany	PROPN
inlawrev-25117	41	3	,	,	PUNCT
inlawrev-25117	41	4	for	for	ADP
inlawrev-25117	41	5	example	example	NOUN
inlawrev-25117	41	6	,	,	PUNCT
inlawrev-25117	41	7	federal	federal	ADJ
inlawrev-25117	41	8	revenues	revenue	NOUN
inlawrev-25117	41	9	are	be	AUX
inlawrev-25117	41	10	distributed	distribute	VERB
inlawrev-25117	41	11	by	by	ADP
inlawrev-25117	41	12	a	a	DET
inlawrev-25117	41	13	formula	formula	NOUN
inlawrev-25117	41	14	that	that	PRON
inlawrev-25117	41	15	accounts	account	VERB
inlawrev-25117	41	16	for	for	ADP
inlawrev-25117	41	17	the	the	DET
inlawrev-25117	41	18	relative	relative	ADJ
inlawrev-25117	41	19	level	level	NOUN
inlawrev-25117	41	20	of	of	ADP
inlawrev-25117	41	21	wealth	wealth	NOUN
inlawrev-25117	41	22	of	of	ADP
inlawrev-25117	41	23	each	each	DET
inlawrev-25117	41	24	state	state	NOUN
inlawrev-25117	41	25	(	(	PUNCT
inlawrev-25117	41	26	the	the	DET
inlawrev-25117	41	27	so	so	ADV
inlawrev-25117	41	28	-	-	PUNCT
inlawrev-25117	41	29	called	call	VERB
inlawrev-25117	41	30	finanzausgleich	finanzausgleich	NOUN
inlawrev-25117	41	31	,	,	PUNCT
inlawrev-25117	41	32	or	or	CCONJ
inlawrev-25117	41	33	fiscal	fiscal	ADJ
inlawrev-25117	41	34	equalization	equalization	NOUN
inlawrev-25117	41	35	)	)	PUNCT
inlawrev-25117	41	36	.	.	PUNCT
inlawrev-25117	42	1	similar	similar	ADJ
inlawrev-25117	42	2	mechanisms	mechanism	NOUN
inlawrev-25117	42	3	are	be	AUX
inlawrev-25117	42	4	found	find	VERB
inlawrev-25117	42	5	in	in	ADP
inlawrev-25117	42	6	australia	australia	PROPN
inlawrev-25117	42	7	,	,	PUNCT
inlawrev-25117	42	8	canada	canada	PROPN
inlawrev-25117	42	9	,	,	PUNCT
inlawrev-25117	42	10	india	india	PROPN
inlawrev-25117	42	11	,	,	PUNCT
inlawrev-25117	42	12	and	and	CCONJ
inlawrev-25117	42	13	other	other	ADJ
inlawrev-25117	42	14	large	large	ADJ
inlawrev-25117	42	15	federal	federal	ADJ
inlawrev-25117	42	16	countries	country	NOUN
inlawrev-25117	42	17	.	.	PUNCT
inlawrev-25117	43	1	3	3	NUM
inlawrev-25117	43	2	the	the	DET
inlawrev-25117	43	3	united	united	PROPN
inlawrev-25117	43	4	states	states	PROPN
inlawrev-25117	43	5	,	,	PUNCT
inlawrev-25117	43	6	on	on	ADP
inlawrev-25117	43	7	the	the	DET
inlawrev-25117	43	8	other	other	ADJ
inlawrev-25117	43	9	hand	hand	NOUN
inlawrev-25117	43	10	,	,	PUNCT
inlawrev-25117	43	11	has	have	VERB
inlawrev-25117	43	12	no	no	DET
inlawrev-25117	43	13	such	such	ADJ
inlawrev-25117	43	14	explicit	explicit	ADJ
inlawrev-25117	43	15	redistribution	redistribution	NOUN
inlawrev-25117	43	16	.	.	PUNCT
inlawrev-25117	44	1	each	each	DET
inlawrev-25117	44	2	state	state	NOUN
inlawrev-25117	44	3	is	be	AUX
inlawrev-25117	44	4	generally	generally	ADV
inlawrev-25117	44	5	considered	consider	VERB
inlawrev-25117	44	6	equal	equal	ADJ
inlawrev-25117	44	7	and	and	CCONJ
inlawrev-25117	44	8	sovereign	sovereign	ADJ
inlawrev-25117	44	9	,	,	PUNCT
inlawrev-25117	44	10	and	and	CCONJ
inlawrev-25117	44	11	the	the	DET
inlawrev-25117	44	12	federal	federal	ADJ
inlawrev-25117	44	13	government	government	NOUN
inlawrev-25117	44	14	does	do	AUX
inlawrev-25117	44	15	not	not	PART
inlawrev-25117	44	16	distribute	distribute	VERB
inlawrev-25117	44	17	revenues	revenue	NOUN
inlawrev-25117	44	18	to	to	PART
inlawrev-25117	44	19	equalize	equalize	VERB
inlawrev-25117	44	20	the	the	DET
inlawrev-25117	44	21	states	state	NOUN
inlawrev-25117	44	22	’	’	PART
inlawrev-25117	44	23	spending	spending	NOUN
inlawrev-25117	44	24	capacity	capacity	NOUN
inlawrev-25117	44	25	.	.	PUNCT
inlawrev-25117	45	1	while	while	SCONJ
inlawrev-25117	45	2	the	the	DET
inlawrev-25117	45	3	overall	overall	ADJ
inlawrev-25117	45	4	impact	impact	NOUN
inlawrev-25117	45	5	of	of	ADP
inlawrev-25117	45	6	the	the	DET
inlawrev-25117	45	7	federal	federal	ADJ
inlawrev-25117	45	8	tax	tax	NOUN
inlawrev-25117	45	9	and	and	CCONJ
inlawrev-25117	45	10	transfer	transfer	NOUN
inlawrev-25117	45	11	system	system	NOUN
inlawrev-25117	45	12	may	may	AUX
inlawrev-25117	45	13	be	be	AUX
inlawrev-25117	45	14	to	to	PART
inlawrev-25117	45	15	shift	shift	VERB
inlawrev-25117	45	16	revenues	revenue	NOUN
inlawrev-25117	45	17	from	from	ADP
inlawrev-25117	45	18	richer	rich	ADJ
inlawrev-25117	45	19	to	to	ADP
inlawrev-25117	45	20	poorer	poor	ADJ
inlawrev-25117	45	21	states	state	NOUN
inlawrev-25117	45	22	,	,	PUNCT
inlawrev-25117	45	23	this	this	PRON
inlawrev-25117	45	24	is	be	AUX
inlawrev-25117	45	25	not	not	PART
inlawrev-25117	45	26	acknowledged	acknowledge	VERB
inlawrev-25117	45	27	,	,	PUNCT
inlawrev-25117	45	28	and	and	CCONJ
inlawrev-25117	45	29	to	to	ADP
inlawrev-25117	45	30	the	the	DET
inlawrev-25117	45	31	extent	extent	NOUN
inlawrev-25117	45	32	it	it	PRON
inlawrev-25117	45	33	is	be	AUX
inlawrev-25117	45	34	discussed	discuss	VERB
inlawrev-25117	45	35	in	in	ADP
inlawrev-25117	45	36	the	the	DET
inlawrev-25117	45	37	literature	literature	NOUN
inlawrev-25117	45	38	,	,	PUNCT
inlawrev-25117	45	39	it	it	PRON
inlawrev-25117	45	40	is	be	AUX
inlawrev-25117	45	41	generally	generally	ADV
inlawrev-25117	45	42	condemned	condemn	VERB
inlawrev-25117	45	43	as	as	ADV
inlawrev-25117	45	44	unfair	unfair	ADJ
inlawrev-25117	45	45	to	to	ADP
inlawrev-25117	45	46	the	the	DET
inlawrev-25117	45	47	states	state	NOUN
inlawrev-25117	45	48	that	that	PRON
inlawrev-25117	45	49	send	send	VERB
inlawrev-25117	45	50	more	more	ADJ
inlawrev-25117	45	51	revenues	revenue	NOUN
inlawrev-25117	45	52	to	to	ADP
inlawrev-25117	45	53	washington	washington	PROPN
inlawrev-25117	45	54	than	than	SCONJ
inlawrev-25117	45	55	they	they	PRON
inlawrev-25117	45	56	get	get	VERB
inlawrev-25117	45	57	back	back	ADV
inlawrev-25117	45	58	in	in	ADP
inlawrev-25117	45	59	federal	federal	ADJ
inlawrev-25117	45	60	transfer	transfer	NOUN
inlawrev-25117	45	61	payments	payment	NOUN
inlawrev-25117	45	62	.	.	PUNCT
inlawrev-25117	46	1	nor	nor	CCONJ
inlawrev-25117	46	2	is	be	AUX
inlawrev-25117	46	3	it	it	PRON
inlawrev-25117	46	4	politically	politically	ADV
inlawrev-25117	46	5	likely	likely	ADJ
inlawrev-25117	46	6	that	that	SCONJ
inlawrev-25117	46	7	the	the	DET
inlawrev-25117	46	8	u.s	u.s	PROPN
inlawrev-25117	46	9	.	.	PROPN
inlawrev-25117	46	10	will	will	AUX
inlawrev-25117	46	11	adopt	adopt	VERB
inlawrev-25117	46	12	a	a	DET
inlawrev-25117	46	13	formal	formal	ADJ
inlawrev-25117	46	14	fiscal	fiscal	ADJ
inlawrev-25117	46	15	equalization	equalization	NOUN
inlawrev-25117	46	16	mechanism	mechanism	NOUN
inlawrev-25117	46	17	,	,	PUNCT
inlawrev-25117	46	18	because	because	SCONJ
inlawrev-25117	46	19	unlike	unlike	ADP
inlawrev-25117	46	20	germany	germany	PROPN
inlawrev-25117	46	21	or	or	CCONJ
inlawrev-25117	46	22	canada	canada	PROPN
inlawrev-25117	46	23	,	,	PUNCT
inlawrev-25117	46	24	it	it	PRON
inlawrev-25117	46	25	decisively	decisively	ADV
inlawrev-25117	46	26	settled	settle	VERB
inlawrev-25117	46	27	the	the	DET
inlawrev-25117	46	28	problem	problem	NOUN
inlawrev-25117	46	29	of	of	ADP
inlawrev-25117	46	30	secession	secession	NOUN
inlawrev-25117	46	31	in	in	ADP
inlawrev-25117	46	32	the	the	DET
inlawrev-25117	46	33	civil	civil	ADJ
inlawrev-25117	46	34	war	war	NOUN
inlawrev-25117	46	35	and	and	CCONJ
inlawrev-25117	46	36	,	,	PUNCT
inlawrev-25117	46	37	therefore	therefore	ADV
inlawrev-25117	46	38	,	,	PUNCT
inlawrev-25117	46	39	does	do	AUX
inlawrev-25117	46	40	not	not	PART
inlawrev-25117	46	41	fear	fear	VERB
inlawrev-25117	46	42	a	a	DET
inlawrev-25117	46	43	potential	potential	ADJ
inlawrev-25117	46	44	break	break	NOUN
inlawrev-25117	46	45	-	-	PUNCT
inlawrev-25117	46	46	up	up	NOUN
inlawrev-25117	46	47	along	along	ADP
inlawrev-25117	46	48	regional	regional	ADJ
inlawrev-25117	46	49	lines	line	NOUN
inlawrev-25117	46	50	.	.	PUNCT
inlawrev-25117	47	1	if	if	SCONJ
inlawrev-25117	47	2	fiscal	fiscal	ADJ
inlawrev-25117	47	3	equalization	equalization	NOUN
inlawrev-25117	47	4	is	be	AUX
inlawrev-25117	47	5	unrealistic	unrealistic	ADJ
inlawrev-25117	47	6	,	,	PUNCT
inlawrev-25117	47	7	can	can	AUX
inlawrev-25117	47	8	the	the	DET
inlawrev-25117	47	9	federal	federal	ADJ
inlawrev-25117	47	10	tax	tax	NOUN
inlawrev-25117	47	11	system	system	NOUN
inlawrev-25117	47	12	play	play	VERB
inlawrev-25117	47	13	a	a	DET
inlawrev-25117	47	14	role	role	NOUN
inlawrev-25117	47	15	in	in	ADP
inlawrev-25117	47	16	solving	solve	VERB
inlawrev-25117	47	17	the	the	DET
inlawrev-25117	47	18	regional	regional	ADJ
inlawrev-25117	47	19	disparities	disparity	NOUN
inlawrev-25117	47	20	issue	issue	NOUN
inlawrev-25117	47	21	?	?	PUNCT
inlawrev-25117	48	1	this	this	DET
inlawrev-25117	48	2	article	article	NOUN
inlawrev-25117	48	3	addresses	address	VERB
inlawrev-25117	48	4	past	past	ADP
inlawrev-25117	48	5	attempts	attempt	NOUN
inlawrev-25117	48	6	to	to	PART
inlawrev-25117	48	7	enact	enact	VERB
inlawrev-25117	48	8	tax	tax	NOUN
inlawrev-25117	48	9	provisions	provision	NOUN
inlawrev-25117	48	10	to	to	PART
inlawrev-25117	48	11	help	help	VERB
inlawrev-25117	48	12	underdeveloped	underdeveloped	ADJ
inlawrev-25117	48	13	regions	region	NOUN
inlawrev-25117	48	14	in	in	ADP
inlawrev-25117	48	15	the	the	DET
inlawrev-25117	48	16	u.s	u.s	PROPN
inlawrev-25117	48	17	.	.	PROPN
inlawrev-25117	48	18	on	on	ADP
inlawrev-25117	48	19	the	the	DET
inlawrev-25117	48	20	federal	federal	ADJ
inlawrev-25117	48	21	1	1	NUM
inlawrev-25117	48	22	.	.	PUNCT
inlawrev-25117	49	1	see	see	VERB
inlawrev-25117	49	2	jared	jared	PROPN
inlawrev-25117	49	3	bernstein	bernstein	PROPN
inlawrev-25117	49	4	&	&	CCONJ
inlawrev-25117	49	5	kevin	kevin	PROPN
inlawrev-25117	49	6	a.	a.	PROPN
inlawrev-25117	49	7	hassett	hassett	PROPN
inlawrev-25117	49	8	,	,	PUNCT
inlawrev-25117	49	9	unlocking	unlock	VERB
inlawrev-25117	49	10	private	private	ADJ
inlawrev-25117	49	11	capital	capital	NOUN
inlawrev-25117	49	12	to	to	PART
inlawrev-25117	49	13	facilitate	facilitate	VERB
inlawrev-25117	49	14	economic	economic	ADJ
inlawrev-25117	49	15	growth	growth	NOUN
inlawrev-25117	49	16	in	in	ADP
inlawrev-25117	49	17	distressed	distressed	ADJ
inlawrev-25117	49	18	areas	area	NOUN
inlawrev-25117	49	19	,	,	PUNCT
inlawrev-25117	49	20	econ	econ	PROPN
inlawrev-25117	49	21	.	.	PUNCT
inlawrev-25117	50	1	innovation	innovation	PROPN
inlawrev-25117	50	2	group	group	PROPN
inlawrev-25117	50	3	(	(	PUNCT
inlawrev-25117	50	4	apr	apr	PROPN
inlawrev-25117	50	5	.	.	PROPN
inlawrev-25117	50	6	2015	2015	NUM
inlawrev-25117	50	7	)	)	PUNCT
inlawrev-25117	50	8	,	,	PUNCT
inlawrev-25117	50	9	https://eig.org/wpcontent/uploads/2015/04/unlocking-private-capital-to-facilitate-growth.pdf	https://eig.org/wpcontent/uploads/2015/04/unlocking-private-capital-to-facilitate-growth.pdf	PROPN
inlawrev-25117	50	10	;	;	PUNCT
inlawrev-25117	50	11	see	see	VERB
inlawrev-25117	50	12	also	also	ADV
inlawrev-25117	50	13	infra	infra	VERB
inlawrev-25117	50	14	part	part	NOUN
inlawrev-25117	50	15	i.	i.	NOUN
inlawrev-25117	50	16	2	2	NUM
inlawrev-25117	50	17	.	.	PUNCT
inlawrev-25117	50	18	jonathan	jonathan	PROPN
inlawrev-25117	50	19	t.	t.	PROPN
inlawrev-25117	50	20	rothwell	rothwell	PROPN
inlawrev-25117	50	21	&	&	CCONJ
inlawrev-25117	50	22	douglas	douglas	PROPN
inlawrev-25117	50	23	s.	s.	PROPN
inlawrev-25117	50	24	massey	massey	PROPN
inlawrev-25117	50	25	,	,	PUNCT
inlawrev-25117	50	26	geographic	geographic	ADJ
inlawrev-25117	50	27	effects	effect	NOUN
inlawrev-25117	50	28	on	on	ADP
inlawrev-25117	50	29	intergenerational	intergenerational	ADJ
inlawrev-25117	50	30	income	income	NOUN
inlawrev-25117	50	31	mobility	mobility	NOUN
inlawrev-25117	50	32	,	,	PUNCT
inlawrev-25117	50	33	91	91	NUM
inlawrev-25117	50	34	econ	econ	NOUN
inlawrev-25117	50	35	.	.	PUNCT
inlawrev-25117	51	1	geography	geography	NOUN
inlawrev-25117	51	2	83	83	NUM
inlawrev-25117	51	3	,	,	PUNCT
inlawrev-25117	51	4	97	97	NUM
inlawrev-25117	51	5	(	(	PUNCT
inlawrev-25117	51	6	2015	2015	NUM
inlawrev-25117	51	7	)	)	PUNCT
inlawrev-25117	51	8	.	.	PUNCT
inlawrev-25117	52	1	3	3	X
inlawrev-25117	52	2	.	.	X
inlawrev-25117	52	3	see	see	VERB
inlawrev-25117	52	4	generally	generally	ADV
inlawrev-25117	52	5	robin	robin	PROPN
inlawrev-25117	52	6	boadway	boadway	PROPN
inlawrev-25117	52	7	&	&	CCONJ
inlawrev-25117	52	8	anwar	anwar	PROPN
inlawrev-25117	52	9	shah	shah	PROPN
inlawrev-25117	52	10	eds	eds	PROPN
inlawrev-25117	52	11	.	.	PROPN
inlawrev-25117	52	12	,	,	PUNCT
inlawrev-25117	52	13	intergovernmental	intergovernmental	ADJ
inlawrev-25117	52	14	fiscal	fiscal	ADJ
inlawrev-25117	52	15	transfers	transfer	NOUN
inlawrev-25117	52	16	:	:	PUNCT
inlawrev-25117	52	17	principles	principle	NOUN
inlawrev-25117	52	18	and	and	CCONJ
inlawrev-25117	52	19	practice	practice	NOUN
inlawrev-25117	52	20	,	,	PUNCT
inlawrev-25117	52	21	public	public	ADJ
inlawrev-25117	52	22	sector	sector	NOUN
inlawrev-25117	52	23	governance	governance	NOUN
inlawrev-25117	52	24	&	&	CCONJ
inlawrev-25117	52	25	accountability	accountability	NOUN
inlawrev-25117	52	26	series	series	NOUN
inlawrev-25117	52	27	(	(	PUNCT
inlawrev-25117	52	28	2007	2007	NUM
inlawrev-25117	52	29	)	)	PUNCT
inlawrev-25117	52	30	,	,	PUNCT
inlawrev-25117	52	31	https://openknowledge.worldbank.org/bitstream/handle/10986/7171/380770fiscal0t101offici	https://openknowledge.worldbank.org/bitstream/handle/10986/7171/380770fiscal0t101offici	PROPN
inlawrev-25117	52	32	al0use0only1.pdf?sequence=1&isallowed=y	al0use0only1.pdf?sequence=1&isallowed=y	PROPN
inlawrev-25117	52	33	.	.	PUNCT
inlawrev-25117	53	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	53	2	13348943-ilr-53-3_text.indd	13348943-ilr-53-3_text.indd	NUM
inlawrev-25117	53	3	13	13	NUM
inlawrev-25117	53	4	12/14/20	12/14/20	NUM
inlawrev-25117	53	5	9:49	9:49	NUM
inlawrev-25117	53	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	53	7	9:49	9:49	NUM
inlawrev-25117	53	8	am	be	AUX
inlawrev-25117	53	9	464	464	NUM
inlawrev-25117	53	10	indiana	indiana	NOUN
inlawrev-25117	53	11	law	law	PROPN
inlawrev-25117	53	12	review	review	NOUN
inlawrev-25117	53	13	[	[	X
inlawrev-25117	53	14	vol	vol	NOUN
inlawrev-25117	53	15	.	.	PUNCT
inlawrev-25117	53	16	53:461	53:461	NUM
inlawrev-25117	53	17	level	level	NOUN
inlawrev-25117	53	18	,	,	PUNCT
inlawrev-25117	53	19	the	the	DET
inlawrev-25117	53	20	prime	prime	ADJ
inlawrev-25117	53	21	example	example	NOUN
inlawrev-25117	53	22	is	be	AUX
inlawrev-25117	53	23	irc	irc	PROPN
inlawrev-25117	53	24	section	section	NOUN
inlawrev-25117	53	25	936	936	NUM
inlawrev-25117	53	26	,	,	PUNCT
inlawrev-25117	53	27	which	which	PRON
inlawrev-25117	53	28	provided	provide	VERB
inlawrev-25117	53	29	tax	tax	NOUN
inlawrev-25117	53	30	breaks	break	NOUN
inlawrev-25117	53	31	for	for	ADP
inlawrev-25117	53	32	investments	investment	NOUN
inlawrev-25117	53	33	in	in	ADP
inlawrev-25117	53	34	puerto	puerto	PROPN
inlawrev-25117	53	35	rico	rico	PROPN
inlawrev-25117	53	36	.	.	PUNCT
inlawrev-25117	54	1	this	this	DET
inlawrev-25117	54	2	section	section	NOUN
inlawrev-25117	54	3	was	be	AUX
inlawrev-25117	54	4	widely	widely	ADV
inlawrev-25117	54	5	criticized	criticize	VERB
inlawrev-25117	54	6	and	and	CCONJ
inlawrev-25117	54	7	was	be	AUX
inlawrev-25117	54	8	ultimately	ultimately	ADV
inlawrev-25117	54	9	repealed	repeal	VERB
inlawrev-25117	54	10	in	in	ADP
inlawrev-25117	54	11	1996	1996	NUM
inlawrev-25117	54	12	with	with	ADP
inlawrev-25117	54	13	a	a	DET
inlawrev-25117	54	14	ten	ten	NUM
inlawrev-25117	54	15	-	-	PUNCT
inlawrev-25117	54	16	year	year	NOUN
inlawrev-25117	54	17	phase	phase	NOUN
inlawrev-25117	54	18	-	-	PUNCT
inlawrev-25117	54	19	out	out	NOUN
inlawrev-25117	54	20	.	.	PUNCT
inlawrev-25117	55	1	the	the	DET
inlawrev-25117	55	2	article	article	NOUN
inlawrev-25117	55	3	argues	argue	VERB
inlawrev-25117	55	4	that	that	SCONJ
inlawrev-25117	55	5	in	in	ADP
inlawrev-25117	55	6	fact	fact	NOUN
inlawrev-25117	55	7	the	the	DET
inlawrev-25117	55	8	evidence	evidence	NOUN
inlawrev-25117	55	9	shows	show	VERB
inlawrev-25117	55	10	that	that	SCONJ
inlawrev-25117	55	11	section	section	NOUN
inlawrev-25117	55	12	936	936	NUM
inlawrev-25117	55	13	was	be	AUX
inlawrev-25117	55	14	quite	quite	ADV
inlawrev-25117	55	15	successful	successful	ADJ
inlawrev-25117	55	16	in	in	ADP
inlawrev-25117	55	17	creating	create	VERB
inlawrev-25117	55	18	and	and	CCONJ
inlawrev-25117	55	19	maintaining	maintain	VERB
inlawrev-25117	55	20	jobs	job	NOUN
inlawrev-25117	55	21	on	on	ADP
inlawrev-25117	55	22	the	the	DET
inlawrev-25117	55	23	island	island	NOUN
inlawrev-25117	55	24	and	and	CCONJ
inlawrev-25117	55	25	that	that	SCONJ
inlawrev-25117	55	26	its	its	PRON
inlawrev-25117	55	27	repeal	repeal	NOUN
inlawrev-25117	55	28	led	lead	VERB
inlawrev-25117	55	29	directly	directly	ADV
inlawrev-25117	55	30	to	to	ADP
inlawrev-25117	55	31	the	the	DET
inlawrev-25117	55	32	current	current	ADJ
inlawrev-25117	55	33	economic	economic	ADJ
inlawrev-25117	55	34	problems	problem	NOUN
inlawrev-25117	55	35	of	of	ADP
inlawrev-25117	55	36	puerto	puerto	PROPN
inlawrev-25117	55	37	rico	rico	PROPN
inlawrev-25117	55	38	,	,	PUNCT
inlawrev-25117	55	39	which	which	PRON
inlawrev-25117	55	40	began	begin	VERB
inlawrev-25117	55	41	when	when	SCONJ
inlawrev-25117	55	42	section	section	NOUN
inlawrev-25117	55	43	936	936	NUM
inlawrev-25117	55	44	was	be	AUX
inlawrev-25117	55	45	finally	finally	ADV
inlawrev-25117	55	46	abolished	abolish	VERB
inlawrev-25117	55	47	in	in	ADP
inlawrev-25117	55	48	2006	2006	NUM
inlawrev-25117	55	49	.	.	PUNCT
inlawrev-25117	56	1	a	a	DET
inlawrev-25117	56	2	contrary	contrary	ADJ
inlawrev-25117	56	3	example	example	NOUN
inlawrev-25117	56	4	was	be	AUX
inlawrev-25117	56	5	irc	irc	PROPN
inlawrev-25117	56	6	section	section	NOUN
inlawrev-25117	56	7	199	199	NUM
inlawrev-25117	56	8	,	,	PUNCT
inlawrev-25117	56	9	the	the	DET
inlawrev-25117	56	10	domestic	domestic	ADJ
inlawrev-25117	56	11	manufacturing	manufacturing	NOUN
inlawrev-25117	56	12	deduction	deduction	NOUN
inlawrev-25117	56	13	,	,	PUNCT
inlawrev-25117	56	14	which	which	PRON
inlawrev-25117	56	15	was	be	AUX
inlawrev-25117	56	16	intended	intend	VERB
inlawrev-25117	56	17	to	to	PART
inlawrev-25117	56	18	help	help	VERB
inlawrev-25117	56	19	the	the	DET
inlawrev-25117	56	20	rust	rust	NOUN
inlawrev-25117	56	21	belt	belt	NOUN
inlawrev-25117	56	22	but	but	CCONJ
inlawrev-25117	56	23	was	be	AUX
inlawrev-25117	56	24	captured	capture	VERB
inlawrev-25117	56	25	by	by	ADP
inlawrev-25117	56	26	coastal	coastal	ADJ
inlawrev-25117	56	27	industries	industry	NOUN
inlawrev-25117	56	28	like	like	ADP
inlawrev-25117	56	29	software	software	NOUN
inlawrev-25117	56	30	and	and	CCONJ
inlawrev-25117	56	31	entertainment	entertainment	NOUN
inlawrev-25117	56	32	and	and	CCONJ
inlawrev-25117	56	33	was	be	AUX
inlawrev-25117	56	34	ultimately	ultimately	ADV
inlawrev-25117	56	35	repealed	repeal	VERB
inlawrev-25117	56	36	in	in	ADP
inlawrev-25117	56	37	2017	2017	NUM
inlawrev-25117	56	38	because	because	SCONJ
inlawrev-25117	56	39	it	it	PRON
inlawrev-25117	56	40	was	be	AUX
inlawrev-25117	56	41	widely	widely	ADV
inlawrev-25117	56	42	conceded	concede	VERB
inlawrev-25117	56	43	to	to	PART
inlawrev-25117	56	44	be	be	AUX
inlawrev-25117	56	45	ineffective	ineffective	ADJ
inlawrev-25117	56	46	and	and	CCONJ
inlawrev-25117	56	47	mostly	mostly	ADV
inlawrev-25117	56	48	failed	fail	VERB
inlawrev-25117	56	49	in	in	ADP
inlawrev-25117	56	50	reaching	reach	VERB
inlawrev-25117	56	51	its	its	PRON
inlawrev-25117	56	52	initial	initial	ADJ
inlawrev-25117	56	53	goal	goal	NOUN
inlawrev-25117	56	54	.	.	PUNCT
inlawrev-25117	57	1	its	its	PRON
inlawrev-25117	57	2	replacement	replacement	NOUN
inlawrev-25117	57	3	,	,	PUNCT
inlawrev-25117	57	4	the	the	DET
inlawrev-25117	57	5	foreign	foreign	ADJ
inlawrev-25117	57	6	derived	derive	VERB
inlawrev-25117	57	7	intangible	intangible	ADJ
inlawrev-25117	57	8	income	income	NOUN
inlawrev-25117	57	9	(	(	PUNCT
inlawrev-25117	57	10	fdii	fdii	NOUN
inlawrev-25117	57	11	)	)	PUNCT
inlawrev-25117	57	12	provision	provision	NOUN
inlawrev-25117	57	13	in	in	ADP
inlawrev-25117	57	14	the	the	DET
inlawrev-25117	57	15	tax	tax	NOUN
inlawrev-25117	57	16	cuts	cut	NOUN
inlawrev-25117	57	17	and	and	CCONJ
inlawrev-25117	57	18	jobs	job	NOUN
inlawrev-25117	57	19	act	act	NOUN
inlawrev-25117	57	20	of	of	ADP
inlawrev-25117	57	21	2017	2017	NUM
inlawrev-25117	57	22	(	(	PUNCT
inlawrev-25117	57	23	irc	irc	NOUN
inlawrev-25117	57	24	section	section	NOUN
inlawrev-25117	57	25	250	250	NUM
inlawrev-25117	57	26	)	)	PUNCT
inlawrev-25117	57	27	,	,	PUNCT
inlawrev-25117	57	28	is	be	AUX
inlawrev-25117	57	29	unlikely	unlikely	ADJ
inlawrev-25117	57	30	to	to	PART
inlawrev-25117	57	31	be	be	AUX
inlawrev-25117	57	32	effective	effective	ADJ
inlawrev-25117	57	33	as	as	ADV
inlawrev-25117	57	34	well	well	ADV
inlawrev-25117	57	35	,	,	PUNCT
inlawrev-25117	57	36	because	because	SCONJ
inlawrev-25117	57	37	it	it	PRON
inlawrev-25117	57	38	focuses	focus	VERB
inlawrev-25117	57	39	on	on	ADP
inlawrev-25117	57	40	export	export	NOUN
inlawrev-25117	57	41	-	-	PUNCT
inlawrev-25117	57	42	oriented	orient	VERB
inlawrev-25117	57	43	,	,	PUNCT
inlawrev-25117	57	44	intangible	intangible	ADJ
inlawrev-25117	57	45	,	,	PUNCT
inlawrev-25117	57	46	intensive	intensive	ADJ
inlawrev-25117	57	47	industries	industry	NOUN
inlawrev-25117	57	48	that	that	PRON
inlawrev-25117	57	49	are	be	AUX
inlawrev-25117	57	50	primarily	primarily	ADV
inlawrev-25117	57	51	located	locate	VERB
inlawrev-25117	57	52	on	on	ADP
inlawrev-25117	57	53	the	the	DET
inlawrev-25117	57	54	rich	rich	ADJ
inlawrev-25117	57	55	coasts	coast	NOUN
inlawrev-25117	57	56	.	.	PUNCT
inlawrev-25117	58	1	on	on	ADP
inlawrev-25117	58	2	the	the	DET
inlawrev-25117	58	3	state	state	NOUN
inlawrev-25117	58	4	and	and	CCONJ
inlawrev-25117	58	5	local	local	ADJ
inlawrev-25117	58	6	level	level	NOUN
inlawrev-25117	58	7	,	,	PUNCT
inlawrev-25117	58	8	there	there	PRON
inlawrev-25117	58	9	exists	exist	VERB
inlawrev-25117	58	10	a	a	DET
inlawrev-25117	58	11	proliferation	proliferation	NOUN
inlawrev-25117	58	12	of	of	ADP
inlawrev-25117	58	13	tax	tax	NOUN
inlawrev-25117	58	14	incentives	incentive	NOUN
inlawrev-25117	58	15	,	,	PUNCT
inlawrev-25117	58	16	but	but	CCONJ
inlawrev-25117	58	17	in	in	ADP
inlawrev-25117	58	18	many	many	ADJ
inlawrev-25117	58	19	cases	case	NOUN
inlawrev-25117	58	20	,	,	PUNCT
inlawrev-25117	58	21	they	they	PRON
inlawrev-25117	58	22	do	do	AUX
inlawrev-25117	58	23	not	not	PART
inlawrev-25117	58	24	result	result	VERB
inlawrev-25117	58	25	in	in	ADP
inlawrev-25117	58	26	successful	successful	ADJ
inlawrev-25117	58	27	development	development	NOUN
inlawrev-25117	58	28	,	,	PUNCT
inlawrev-25117	58	29	and	and	CCONJ
inlawrev-25117	58	30	they	they	PRON
inlawrev-25117	58	31	tend	tend	VERB
inlawrev-25117	58	32	to	to	PART
inlawrev-25117	58	33	confer	confer	VERB
inlawrev-25117	58	34	windfalls	windfall	NOUN
inlawrev-25117	58	35	on	on	ADP
inlawrev-25117	58	36	multinationals	multinational	NOUN
inlawrev-25117	58	37	who	who	PRON
inlawrev-25117	58	38	would	would	AUX
inlawrev-25117	58	39	have	have	AUX
inlawrev-25117	58	40	invested	invest	VERB
inlawrev-25117	58	41	in	in	ADP
inlawrev-25117	58	42	the	the	DET
inlawrev-25117	58	43	u.s	u.s	PROPN
inlawrev-25117	58	44	.	.	PROPN
inlawrev-25117	58	45	anyway	anyway	INTJ
inlawrev-25117	58	46	and	and	CCONJ
inlawrev-25117	58	47	to	to	PART
inlawrev-25117	58	48	favor	favor	VERB
inlawrev-25117	58	49	investment	investment	NOUN
inlawrev-25117	58	50	in	in	ADP
inlawrev-25117	58	51	already	already	ADV
inlawrev-25117	58	52	rich	rich	ADJ
inlawrev-25117	58	53	cities	city	NOUN
inlawrev-25117	58	54	,	,	PUNCT
inlawrev-25117	58	55	such	such	ADJ
inlawrev-25117	58	56	as	as	ADP
inlawrev-25117	58	57	the	the	DET
inlawrev-25117	58	58	twenty	twenty	NUM
inlawrev-25117	58	59	finalists	finalist	NOUN
inlawrev-25117	58	60	and	and	CCONJ
inlawrev-25117	58	61	the	the	DET
inlawrev-25117	58	62	ultimate	ultimate	ADJ
inlawrev-25117	58	63	winner	winner	NOUN
inlawrev-25117	58	64	on	on	ADP
inlawrev-25117	58	65	amazon	amazon	NOUN
inlawrev-25117	58	66	’s	’s	PART
inlawrev-25117	58	67	list	list	NOUN
inlawrev-25117	58	68	of	of	ADP
inlawrev-25117	58	69	candidates	candidate	NOUN
inlawrev-25117	58	70	for	for	ADP
inlawrev-25117	58	71	its	its	PRON
inlawrev-25117	58	72	second	second	ADJ
inlawrev-25117	58	73	headquarters	headquarters	NOUN
inlawrev-25117	58	74	.	.	PUNCT
inlawrev-25117	59	1	we	we	PRON
inlawrev-25117	59	2	therefore	therefore	ADV
inlawrev-25117	59	3	believe	believe	VERB
inlawrev-25117	59	4	it	it	PRON
inlawrev-25117	59	5	is	be	AUX
inlawrev-25117	59	6	imperative	imperative	ADJ
inlawrev-25117	59	7	that	that	SCONJ
inlawrev-25117	59	8	the	the	DET
inlawrev-25117	59	9	federal	federal	ADJ
inlawrev-25117	59	10	government	government	NOUN
inlawrev-25117	59	11	intervene	intervene	VERB
inlawrev-25117	59	12	.	.	PUNCT
inlawrev-25117	60	1	from	from	ADP
inlawrev-25117	60	2	a	a	DET
inlawrev-25117	60	3	comparative	comparative	ADJ
inlawrev-25117	60	4	perspective	perspective	NOUN
inlawrev-25117	60	5	,	,	PUNCT
inlawrev-25117	60	6	many	many	ADJ
inlawrev-25117	60	7	countries	country	NOUN
inlawrev-25117	60	8	have	have	AUX
inlawrev-25117	60	9	taken	take	VERB
inlawrev-25117	60	10	tax	tax	NOUN
inlawrev-25117	60	11	measures	measure	NOUN
inlawrev-25117	60	12	to	to	PART
inlawrev-25117	60	13	encourage	encourage	VERB
inlawrev-25117	60	14	economic	economic	ADJ
inlawrev-25117	60	15	growth	growth	NOUN
inlawrev-25117	60	16	in	in	ADP
inlawrev-25117	60	17	less	less	ADJ
inlawrev-25117	60	18	developed	developed	ADJ
inlawrev-25117	60	19	regions	region	NOUN
inlawrev-25117	60	20	.	.	PUNCT
inlawrev-25117	61	1	the	the	DET
inlawrev-25117	61	2	article	article	NOUN
inlawrev-25117	61	3	surveys	survey	VERB
inlawrev-25117	61	4	two	two	NUM
inlawrev-25117	61	5	of	of	ADP
inlawrev-25117	61	6	these	these	DET
inlawrev-25117	61	7	experiences	experience	NOUN
inlawrev-25117	61	8	,	,	PUNCT
inlawrev-25117	61	9	in	in	ADP
inlawrev-25117	61	10	china	china	PROPN
inlawrev-25117	61	11	and	and	CCONJ
inlawrev-25117	61	12	israel	israel	PROPN
inlawrev-25117	61	13	,	,	PUNCT
inlawrev-25117	61	14	which	which	PRON
inlawrev-25117	61	15	had	have	VERB
inlawrev-25117	61	16	mixed	mixed	ADJ
inlawrev-25117	61	17	results	result	NOUN
inlawrev-25117	61	18	.	.	PUNCT
inlawrev-25117	62	1	the	the	DET
inlawrev-25117	62	2	article	article	NOUN
inlawrev-25117	62	3	then	then	ADV
inlawrev-25117	62	4	develops	develop	VERB
inlawrev-25117	62	5	a	a	DET
inlawrev-25117	62	6	proposal	proposal	NOUN
inlawrev-25117	62	7	for	for	ADP
inlawrev-25117	62	8	using	use	VERB
inlawrev-25117	62	9	federal	federal	ADJ
inlawrev-25117	62	10	taxes	taxis	NOUN
inlawrev-25117	62	11	to	to	PART
inlawrev-25117	62	12	influence	influence	VERB
inlawrev-25117	62	13	multinationals	multinational	NOUN
inlawrev-25117	62	14	to	to	PART
inlawrev-25117	62	15	invest	invest	VERB
inlawrev-25117	62	16	in	in	ADP
inlawrev-25117	62	17	poorer	poor	ADJ
inlawrev-25117	62	18	regions	region	NOUN
inlawrev-25117	62	19	,	,	PUNCT
inlawrev-25117	62	20	such	such	ADJ
inlawrev-25117	62	21	as	as	ADP
inlawrev-25117	62	22	the	the	DET
inlawrev-25117	62	23	heartland	heartland	NOUN
inlawrev-25117	62	24	.	.	PUNCT
inlawrev-25117	63	1	it	it	PRON
inlawrev-25117	63	2	builds	build	VERB
inlawrev-25117	63	3	on	on	ADP
inlawrev-25117	63	4	an	an	DET
inlawrev-25117	63	5	existing	exist	VERB
inlawrev-25117	63	6	list	list	NOUN
inlawrev-25117	63	7	of	of	ADP
inlawrev-25117	63	8	approved	approve	VERB
inlawrev-25117	63	9	targets	target	NOUN
inlawrev-25117	63	10	,	,	PUNCT
inlawrev-25117	63	11	namely	namely	ADV
inlawrev-25117	63	12	the	the	DET
inlawrev-25117	63	13	so	so	ADV
inlawrev-25117	63	14	-	-	PUNCT
inlawrev-25117	63	15	called	call	VERB
inlawrev-25117	63	16	“	"	PUNCT
inlawrev-25117	63	17	opportunity	opportunity	NOUN
inlawrev-25117	63	18	zones	zone	NOUN
inlawrev-25117	63	19	”	"	PUNCT
inlawrev-25117	63	20	created	create	VERB
inlawrev-25117	63	21	by	by	ADP
inlawrev-25117	63	22	the	the	DET
inlawrev-25117	63	23	2017	2017	NUM
inlawrev-25117	63	24	tax	tax	NOUN
inlawrev-25117	63	25	reform	reform	NOUN
inlawrev-25117	63	26	.	.	PUNCT
inlawrev-25117	64	1	opportunity	opportunity	NOUN
inlawrev-25117	64	2	zones	zone	NOUN
inlawrev-25117	64	3	are	be	AUX
inlawrev-25117	64	4	limited	limit	VERB
inlawrev-25117	64	5	to	to	PART
inlawrev-25117	64	6	census	census	NOUN
inlawrev-25117	64	7	tracts	tract	NOUN
inlawrev-25117	64	8	that	that	PRON
inlawrev-25117	64	9	have	have	VERB
inlawrev-25117	64	10	at	at	ADV
inlawrev-25117	64	11	least	least	ADJ
inlawrev-25117	64	12	a	a	DET
inlawrev-25117	64	13	20	20	NUM
inlawrev-25117	64	14	-	-	PUNCT
inlawrev-25117	64	15	percent	percent	NOUN
inlawrev-25117	64	16	poverty	poverty	NOUN
inlawrev-25117	64	17	rate	rate	NOUN
inlawrev-25117	64	18	or	or	CCONJ
inlawrev-25117	64	19	are	be	AUX
inlawrev-25117	64	20	below	below	ADP
inlawrev-25117	64	21	80	80	NUM
inlawrev-25117	64	22	percent	percent	NOUN
inlawrev-25117	64	23	of	of	ADP
inlawrev-25117	64	24	the	the	DET
inlawrev-25117	64	25	state	state	NOUN
inlawrev-25117	64	26	or	or	CCONJ
inlawrev-25117	64	27	city	city	NOUN
inlawrev-25117	64	28	median	median	ADJ
inlawrev-25117	64	29	income	income	NOUN
inlawrev-25117	64	30	.	.	PUNCT
inlawrev-25117	65	1	an	an	DET
inlawrev-25117	65	2	investor	investor	NOUN
inlawrev-25117	65	3	in	in	ADP
inlawrev-25117	65	4	an	an	DET
inlawrev-25117	65	5	opportunity	opportunity	NOUN
inlawrev-25117	65	6	zone	zone	NOUN
inlawrev-25117	65	7	gets	get	VERB
inlawrev-25117	65	8	a	a	DET
inlawrev-25117	65	9	tax	tax	NOUN
inlawrev-25117	65	10	break	break	NOUN
inlawrev-25117	65	11	,	,	PUNCT
inlawrev-25117	65	12	although	although	SCONJ
inlawrev-25117	65	13	it	it	PRON
inlawrev-25117	65	14	is	be	AUX
inlawrev-25117	65	15	limited	limit	VERB
inlawrev-25117	65	16	to	to	ADP
inlawrev-25117	65	17	gains	gain	NOUN
inlawrev-25117	65	18	that	that	SCONJ
inlawrev-25117	65	19	she	she	PRON
inlawrev-25117	65	20	has	have	AUX
inlawrev-25117	65	21	already	already	ADV
inlawrev-25117	65	22	made	make	VERB
inlawrev-25117	65	23	from	from	ADP
inlawrev-25117	65	24	other	other	ADJ
inlawrev-25117	65	25	investments	investment	NOUN
inlawrev-25117	65	26	.	.	PUNCT
inlawrev-25117	66	1	4	4	NUM
inlawrev-25117	66	2	the	the	DET
inlawrev-25117	66	3	opportunity	opportunity	NOUN
inlawrev-25117	66	4	zone	zone	NOUN
inlawrev-25117	66	5	provisions	provision	NOUN
inlawrev-25117	66	6	have	have	AUX
inlawrev-25117	66	7	been	be	AUX
inlawrev-25117	66	8	widely	widely	ADV
inlawrev-25117	66	9	criticized	criticize	VERB
inlawrev-25117	66	10	as	as	ADP
inlawrev-25117	66	11	only	only	ADV
inlawrev-25117	66	12	helping	help	VERB
inlawrev-25117	66	13	investors	investor	NOUN
inlawrev-25117	66	14	and	and	CCONJ
inlawrev-25117	66	15	not	not	PART
inlawrev-25117	66	16	being	be	AUX
inlawrev-25117	66	17	limited	limit	VERB
inlawrev-25117	66	18	to	to	ADP
inlawrev-25117	66	19	people	people	NOUN
inlawrev-25117	66	20	and	and	CCONJ
inlawrev-25117	66	21	areas	area	NOUN
inlawrev-25117	66	22	in	in	ADP
inlawrev-25117	66	23	need	need	NOUN
inlawrev-25117	66	24	.	.	PUNCT
inlawrev-25117	67	1	5	5	NUM
inlawrev-25117	67	2	we	we	PRON
inlawrev-25117	67	3	would	would	AUX
inlawrev-25117	67	4	limit	limit	VERB
inlawrev-25117	67	5	our	our	PRON
inlawrev-25117	67	6	proposal	proposal	NOUN
inlawrev-25117	67	7	to	to	PART
inlawrev-25117	67	8	opportunity	opportunity	NOUN
inlawrev-25117	67	9	zones	zone	NOUN
inlawrev-25117	67	10	in	in	ADP
inlawrev-25117	67	11	the	the	DET
inlawrev-25117	67	12	target	target	NOUN
inlawrev-25117	67	13	area	area	NOUN
inlawrev-25117	67	14	,	,	PUNCT
inlawrev-25117	67	15	i.e.	i.e.	X
inlawrev-25117	67	16	,	,	PUNCT
inlawrev-25117	67	17	rural	rural	ADJ
inlawrev-25117	67	18	america	america	PROPN
inlawrev-25117	67	19	,	,	PUNCT
inlawrev-25117	67	20	and	and	CCONJ
inlawrev-25117	67	21	exclude	exclude	VERB
inlawrev-25117	67	22	major	major	ADJ
inlawrev-25117	67	23	metropolitan	metropolitan	ADJ
inlawrev-25117	67	24	zones	zone	NOUN
inlawrev-25117	67	25	.	.	PUNCT
inlawrev-25117	68	1	we	we	PRON
inlawrev-25117	68	2	propose	propose	VERB
inlawrev-25117	68	3	that	that	SCONJ
inlawrev-25117	68	4	the	the	DET
inlawrev-25117	68	5	federal	federal	ADJ
inlawrev-25117	68	6	government	government	NOUN
inlawrev-25117	68	7	should	should	AUX
inlawrev-25117	68	8	declare	declare	VERB
inlawrev-25117	68	9	that	that	SCONJ
inlawrev-25117	68	10	a	a	DET
inlawrev-25117	68	11	corporation	corporation	NOUN
inlawrev-25117	68	12	that	that	PRON
inlawrev-25117	68	13	invests	invest	VERB
inlawrev-25117	68	14	in	in	ADP
inlawrev-25117	68	15	an	an	DET
inlawrev-25117	68	16	opportunity	opportunity	NOUN
inlawrev-25117	68	17	zone	zone	NOUN
inlawrev-25117	68	18	in	in	ADP
inlawrev-25117	68	19	the	the	DET
inlawrev-25117	68	20	target	target	NOUN
inlawrev-25117	68	21	area	area	NOUN
inlawrev-25117	68	22	would	would	AUX
inlawrev-25117	68	23	pay	pay	VERB
inlawrev-25117	68	24	no	no	DET
inlawrev-25117	68	25	federal	federal	ADJ
inlawrev-25117	68	26	tax	tax	NOUN
inlawrev-25117	68	27	on	on	ADP
inlawrev-25117	68	28	profits	profit	NOUN
inlawrev-25117	68	29	from	from	ADP
inlawrev-25117	68	30	that	that	DET
inlawrev-25117	68	31	zone	zone	NOUN
inlawrev-25117	68	32	.	.	PUNCT
inlawrev-25117	69	1	to	to	PART
inlawrev-25117	69	2	define	define	VERB
inlawrev-25117	69	3	profits	profit	NOUN
inlawrev-25117	69	4	from	from	ADP
inlawrev-25117	69	5	the	the	DET
inlawrev-25117	69	6	opportunity	opportunity	NOUN
inlawrev-25117	69	7	zone	zone	NOUN
inlawrev-25117	69	8	and	and	CCONJ
inlawrev-25117	69	9	segregate	segregate	VERB
inlawrev-25117	69	10	them	they	PRON
inlawrev-25117	69	11	from	from	ADP
inlawrev-25117	69	12	other	other	ADJ
inlawrev-25117	69	13	profits	profit	NOUN
inlawrev-25117	69	14	,	,	PUNCT
inlawrev-25117	69	15	we	we	PRON
inlawrev-25117	69	16	suggest	suggest	AUX
inlawrev-25117	69	17	using	use	VERB
inlawrev-25117	69	18	a	a	DET
inlawrev-25117	69	19	formula	formula	NOUN
inlawrev-25117	69	20	like	like	ADP
inlawrev-25117	69	21	the	the	DET
inlawrev-25117	69	22	one	one	NOUN
inlawrev-25117	69	23	the	the	DET
inlawrev-25117	69	24	states	state	NOUN
inlawrev-25117	69	25	use	use	VERB
inlawrev-25117	69	26	:	:	PUNCT
inlawrev-25117	69	27	total	total	ADJ
inlawrev-25117	69	28	corporate	corporate	ADJ
inlawrev-25117	69	29	profit	profit	NOUN
inlawrev-25117	69	30	x	x	PUNCT
inlawrev-25117	70	1	[	[	X
inlawrev-25117	70	2	(	(	PUNCT
inlawrev-25117	70	3	wages	wage	NOUN
inlawrev-25117	70	4	paid	pay	VERB
inlawrev-25117	70	5	to	to	ADP
inlawrev-25117	70	6	employees	employee	NOUN
inlawrev-25117	70	7	in	in	ADP
inlawrev-25117	70	8	the	the	DET
inlawrev-25117	70	9	opportunity	opportunity	NOUN
inlawrev-25117	70	10	zone	zone	NOUN
inlawrev-25117	70	11	/	/	SYM
inlawrev-25117	70	12	total	total	ADJ
inlawrev-25117	70	13	wages	wage	NOUN
inlawrev-25117	70	14	)	)	PUNCT
inlawrev-25117	71	1	+	+	CCONJ
inlawrev-25117	71	2	(	(	PUNCT
inlawrev-25117	71	3	number	number	NOUN
inlawrev-25117	71	4	of	of	ADP
inlawrev-25117	71	5	employees	employee	NOUN
inlawrev-25117	71	6	in	in	ADP
inlawrev-25117	71	7	the	the	DET
inlawrev-25117	71	8	opportunity	opportunity	NOUN
inlawrev-25117	71	9	zone	zone	NOUN
inlawrev-25117	71	10	/	/	SYM
inlawrev-25117	71	11	total	total	NOUN
inlawrev-25117	71	12	employees)]/2	employees)]/2	NOUN
inlawrev-25117	71	13	.	.	PUNCT
inlawrev-25117	72	1	this	this	DET
inlawrev-25117	72	2	type	type	NOUN
inlawrev-25117	72	3	of	of	ADP
inlawrev-25117	72	4	formula	formula	NOUN
inlawrev-25117	72	5	should	should	AUX
inlawrev-25117	72	6	work	work	VERB
inlawrev-25117	72	7	to	to	PART
inlawrev-25117	72	8	incentivize	incentivize	VERB
inlawrev-25117	72	9	corporations	corporation	NOUN
inlawrev-25117	72	10	to	to	PART
inlawrev-25117	72	11	move	move	VERB
inlawrev-25117	72	12	jobs	job	NOUN
inlawrev-25117	72	13	to	to	ADP
inlawrev-25117	72	14	the	the	DET
inlawrev-25117	72	15	preferred	preferred	ADJ
inlawrev-25117	72	16	areas	area	NOUN
inlawrev-25117	72	17	.	.	PUNCT
inlawrev-25117	73	1	with	with	SCONJ
inlawrev-25117	73	2	jobs	job	NOUN
inlawrev-25117	73	3	come	come	VERB
inlawrev-25117	73	4	homes	home	NOUN
inlawrev-25117	73	5	,	,	PUNCT
inlawrev-25117	73	6	good	good	ADJ
inlawrev-25117	73	7	4	4	NUM
inlawrev-25117	73	8	.	.	NOUN
inlawrev-25117	73	9	26	26	NUM
inlawrev-25117	73	10	u.s.c	u.s.c	NOUN
inlawrev-25117	73	11	.	.	PUNCT
inlawrev-25117	74	1	§	§	PROPN
inlawrev-25117	74	2	1400z-2	1400z-2	NUM
inlawrev-25117	74	3	.	.	PUNCT
inlawrev-25117	74	4	5	5	NUM
inlawrev-25117	74	5	.	.	X
inlawrev-25117	74	6	eric	eric	PROPN
inlawrev-25117	74	7	lipton	lipton	PROPN
inlawrev-25117	74	8	and	and	CCONJ
inlawrev-25117	74	9	jesse	jesse	PROPN
inlawrev-25117	74	10	drucker	drucker	PROPN
inlawrev-25117	74	11	,	,	PUNCT
inlawrev-25117	74	12	lawmakers	lawmaker	NOUN
inlawrev-25117	74	13	increase	increase	VERB
inlawrev-25117	74	14	criticism	criticism	NOUN
inlawrev-25117	74	15	of	of	ADP
inlawrev-25117	74	16	‘	'	PUNCT
inlawrev-25117	74	17	opportunity	opportunity	NOUN
inlawrev-25117	74	18	zone	zone	NOUN
inlawrev-25117	74	19	’	'	PUNCT
inlawrev-25117	74	20	tax	tax	NOUN
inlawrev-25117	74	21	break	break	NOUN
inlawrev-25117	74	22	,	,	PUNCT
inlawrev-25117	74	23	n.y	n.y	PROPN
inlawrev-25117	74	24	.	.	PROPN
inlawrev-25117	74	25	times	times	PROPN
inlawrev-25117	74	26	(	(	PUNCT
inlawrev-25117	74	27	nov	nov	PROPN
inlawrev-25117	74	28	.	.	PROPN
inlawrev-25117	74	29	6	6	NUM
inlawrev-25117	74	30	,	,	PUNCT
inlawrev-25117	74	31	2019	2019	NUM
inlawrev-25117	74	32	)	)	PUNCT
inlawrev-25117	74	33	,	,	PUNCT
inlawrev-25117	74	34	https://www.nytimes.com/2019/11/06/business/opportunityzones-congress-criticism.html	https://www.nytimes.com/2019/11/06/business/opportunityzones-congress-criticism.html	PROPN
inlawrev-25117	74	35	[	[	PUNCT
inlawrev-25117	74	36	https://perma.cc/7ka9-p5	https://perma.cc/7ka9-p5	PROPN
inlawrev-25117	74	37	kb	kb	PROPN
inlawrev-25117	74	38	]	]	PUNCT
inlawrev-25117	74	39	.	.	PUNCT
inlawrev-25117	75	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	75	2	14348943-ilr-53-3_text.indd	14348943-ilr-53-3_text.indd	NUM
inlawrev-25117	75	3	14	14	NUM
inlawrev-25117	75	4	12/14/20	12/14/20	NUM
inlawrev-25117	75	5	9:49	9:49	NUM
inlawrev-25117	76	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	76	2	9:49	9:49	NUM
inlawrev-25117	76	3	am	am	NOUN
inlawrev-25117	76	4	2020	2020	NUM
inlawrev-25117	76	5	]	]	X
inlawrev-25117	76	6	federalizing	federalize	VERB
inlawrev-25117	76	7	tax	tax	NOUN
inlawrev-25117	76	8	justice	justice	NOUN
inlawrev-25117	76	9	465	465	NUM
inlawrev-25117	76	10	schools	school	NOUN
inlawrev-25117	76	11	and	and	CCONJ
inlawrev-25117	76	12	everything	everything	PRON
inlawrev-25117	76	13	else	else	ADV
inlawrev-25117	76	14	the	the	DET
inlawrev-25117	76	15	richer	rich	ADJ
inlawrev-25117	76	16	areas	area	NOUN
inlawrev-25117	76	17	of	of	ADP
inlawrev-25117	76	18	the	the	DET
inlawrev-25117	76	19	u.s	u.s	PROPN
inlawrev-25117	76	20	.	.	PROPN
inlawrev-25117	76	21	already	already	ADV
inlawrev-25117	76	22	have	have	VERB
inlawrev-25117	76	23	in	in	ADP
inlawrev-25117	76	24	abundance	abundance	NOUN
inlawrev-25117	76	25	.	.	PUNCT
inlawrev-25117	77	1	i.	i.	PROPN
inlawrev-25117	77	2	fiscal	fiscal	ADJ
inlawrev-25117	77	3	equalization	equalization	NOUN
inlawrev-25117	77	4	in	in	ADP
inlawrev-25117	77	5	federal	federal	ADJ
inlawrev-25117	77	6	countries	country	NOUN
inlawrev-25117	77	7	and	and	CCONJ
inlawrev-25117	77	8	u.s	u.s	PROPN
inlawrev-25117	77	9	.	.	PROPN
inlawrev-25117	77	10	exceptionalism	exceptionalism	NOUN
inlawrev-25117	77	11	the	the	DET
inlawrev-25117	77	12	united	united	PROPN
inlawrev-25117	77	13	states	states	PROPN
inlawrev-25117	77	14	is	be	AUX
inlawrev-25117	77	15	the	the	DET
inlawrev-25117	77	16	only	only	ADJ
inlawrev-25117	77	17	large	large	ADJ
inlawrev-25117	77	18	federal	federal	ADJ
inlawrev-25117	77	19	country	country	NOUN
inlawrev-25117	77	20	in	in	ADP
inlawrev-25117	77	21	the	the	DET
inlawrev-25117	77	22	world	world	NOUN
inlawrev-25117	77	23	that	that	PRON
inlawrev-25117	77	24	does	do	AUX
inlawrev-25117	77	25	not	not	PART
inlawrev-25117	77	26	employ	employ	VERB
inlawrev-25117	77	27	some	some	DET
inlawrev-25117	77	28	mechanism	mechanism	NOUN
inlawrev-25117	77	29	of	of	ADP
inlawrev-25117	77	30	fiscal	fiscal	ADJ
inlawrev-25117	77	31	equalization	equalization	NOUN
inlawrev-25117	77	32	.	.	PUNCT
inlawrev-25117	78	1	6	6	NUM
inlawrev-25117	78	2	australia	australia	PROPN
inlawrev-25117	78	3	,	,	PUNCT
inlawrev-25117	78	4	canada	canada	PROPN
inlawrev-25117	78	5	,	,	PUNCT
inlawrev-25117	78	6	germany	germany	PROPN
inlawrev-25117	78	7	,	,	PUNCT
inlawrev-25117	78	8	india	india	PROPN
inlawrev-25117	78	9	,	,	PUNCT
inlawrev-25117	78	10	south	south	PROPN
inlawrev-25117	78	11	africa	africa	PROPN
inlawrev-25117	78	12	,	,	PUNCT
inlawrev-25117	78	13	and	and	CCONJ
inlawrev-25117	78	14	many	many	ADJ
inlawrev-25117	78	15	other	other	ADJ
inlawrev-25117	78	16	federal	federal	ADJ
inlawrev-25117	78	17	countries	country	NOUN
inlawrev-25117	78	18	have	have	VERB
inlawrev-25117	78	19	in	in	ADP
inlawrev-25117	78	20	place	place	NOUN
inlawrev-25117	78	21	a	a	DET
inlawrev-25117	78	22	system	system	NOUN
inlawrev-25117	78	23	of	of	ADP
inlawrev-25117	78	24	“	"	PUNCT
inlawrev-25117	78	25	equalization	equalization	NOUN
inlawrev-25117	78	26	grants	grant	NOUN
inlawrev-25117	78	27	”	"	PUNCT
inlawrev-25117	78	28	under	under	ADP
inlawrev-25117	78	29	which	which	PRON
inlawrev-25117	78	30	the	the	DET
inlawrev-25117	78	31	central	central	ADJ
inlawrev-25117	78	32	government	government	NOUN
inlawrev-25117	78	33	makes	make	VERB
inlawrev-25117	78	34	fiscal	fiscal	ADJ
inlawrev-25117	78	35	transfers	transfer	NOUN
inlawrev-25117	78	36	to	to	PART
inlawrev-25117	78	37	ensure	ensure	VERB
inlawrev-25117	78	38	that	that	SCONJ
inlawrev-25117	78	39	the	the	DET
inlawrev-25117	78	40	resources	resource	NOUN
inlawrev-25117	78	41	available	available	ADJ
inlawrev-25117	78	42	to	to	ADP
inlawrev-25117	78	43	state	state	NOUN
inlawrev-25117	78	44	or	or	CCONJ
inlawrev-25117	78	45	provincial	provincial	ADJ
inlawrev-25117	78	46	governments	government	NOUN
inlawrev-25117	78	47	do	do	AUX
inlawrev-25117	78	48	not	not	PART
inlawrev-25117	78	49	vary	vary	VERB
inlawrev-25117	78	50	too	too	ADV
inlawrev-25117	78	51	much	much	ADJ
inlawrev-25117	78	52	.	.	PUNCT
inlawrev-25117	78	53	7	7	NUM
inlawrev-25117	78	54	in	in	ADP
inlawrev-25117	78	55	canada	canada	PROPN
inlawrev-25117	78	56	,	,	PUNCT
inlawrev-25117	78	57	for	for	ADP
inlawrev-25117	78	58	example	example	NOUN
inlawrev-25117	78	59	,	,	PUNCT
inlawrev-25117	78	60	section	section	NOUN
inlawrev-25117	78	61	36	36	NUM
inlawrev-25117	78	62	of	of	ADP
inlawrev-25117	78	63	the	the	DET
inlawrev-25117	78	64	constitution	constitution	NOUN
inlawrev-25117	78	65	requires	require	VERB
inlawrev-25117	78	66	the	the	DET
inlawrev-25117	78	67	federal	federal	ADJ
inlawrev-25117	78	68	government	government	NOUN
inlawrev-25117	78	69	“	"	PUNCT
inlawrev-25117	78	70	to	to	PART
inlawrev-25117	78	71	ensure	ensure	VERB
inlawrev-25117	78	72	that	that	SCONJ
inlawrev-25117	78	73	provincial	provincial	ADJ
inlawrev-25117	78	74	governments	government	NOUN
inlawrev-25117	78	75	have	have	VERB
inlawrev-25117	78	76	sufficient	sufficient	ADJ
inlawrev-25117	78	77	revenues	revenue	NOUN
inlawrev-25117	78	78	to	to	PART
inlawrev-25117	78	79	provide	provide	VERB
inlawrev-25117	78	80	reasonably	reasonably	ADV
inlawrev-25117	78	81	comparable	comparable	ADJ
inlawrev-25117	78	82	levels	level	NOUN
inlawrev-25117	78	83	of	of	ADP
inlawrev-25117	78	84	public	public	ADJ
inlawrev-25117	78	85	services	service	NOUN
inlawrev-25117	78	86	at	at	ADP
inlawrev-25117	78	87	reasonably	reasonably	ADV
inlawrev-25117	78	88	comparable	comparable	ADJ
inlawrev-25117	78	89	levels	level	NOUN
inlawrev-25117	78	90	of	of	ADP
inlawrev-25117	78	91	taxation	taxation	NOUN
inlawrev-25117	78	92	.	.	PUNCT
inlawrev-25117	78	93	”	"	PUNCT
inlawrev-25117	79	1	8	8	NUM
inlawrev-25117	79	2	there	there	PRON
inlawrev-25117	79	3	is	be	VERB
inlawrev-25117	79	4	no	no	DET
inlawrev-25117	79	5	such	such	ADJ
inlawrev-25117	79	6	fiscal	fiscal	ADJ
inlawrev-25117	79	7	equalization	equalization	NOUN
inlawrev-25117	79	8	system	system	NOUN
inlawrev-25117	79	9	in	in	ADP
inlawrev-25117	79	10	the	the	DET
inlawrev-25117	79	11	united	united	PROPN
inlawrev-25117	79	12	states	states	PROPN
inlawrev-25117	79	13	.	.	PUNCT
inlawrev-25117	80	1	as	as	ADP
inlawrev-25117	80	2	a	a	DET
inlawrev-25117	80	3	result	result	NOUN
inlawrev-25117	80	4	,	,	PUNCT
inlawrev-25117	80	5	states	state	NOUN
inlawrev-25117	80	6	with	with	ADP
inlawrev-25117	80	7	lower	low	ADJ
inlawrev-25117	80	8	economic	economic	ADJ
inlawrev-25117	80	9	resources	resource	NOUN
inlawrev-25117	80	10	must	must	AUX
inlawrev-25117	80	11	choose	choose	VERB
inlawrev-25117	80	12	between	between	ADP
inlawrev-25117	80	13	taxing	tax	VERB
inlawrev-25117	80	14	more	more	ADV
inlawrev-25117	80	15	and	and	CCONJ
inlawrev-25117	80	16	providing	provide	VERB
inlawrev-25117	80	17	fewer	few	ADJ
inlawrev-25117	80	18	services	service	NOUN
inlawrev-25117	80	19	than	than	ADP
inlawrev-25117	80	20	richer	rich	ADJ
inlawrev-25117	80	21	states	state	NOUN
inlawrev-25117	80	22	.	.	PUNCT
inlawrev-25117	81	1	for	for	ADP
inlawrev-25117	81	2	example	example	NOUN
inlawrev-25117	81	3	,	,	PUNCT
inlawrev-25117	81	4	if	if	SCONJ
inlawrev-25117	81	5	connecticut	connecticut	PROPN
inlawrev-25117	81	6	were	be	AUX
inlawrev-25117	81	7	to	to	PART
inlawrev-25117	81	8	impose	impose	VERB
inlawrev-25117	81	9	average	average	ADJ
inlawrev-25117	81	10	state	state	NOUN
inlawrev-25117	81	11	taxes	taxis	NOUN
inlawrev-25117	81	12	,	,	PUNCT
inlawrev-25117	81	13	it	it	PRON
inlawrev-25117	81	14	would	would	AUX
inlawrev-25117	81	15	collect	collect	VERB
inlawrev-25117	81	16	$	$	SYM
inlawrev-25117	81	17	7,205	7,205	NUM
inlawrev-25117	81	18	per	per	ADP
inlawrev-25117	81	19	capita	capita	NOUN
inlawrev-25117	81	20	,	,	PUNCT
inlawrev-25117	81	21	while	while	SCONJ
inlawrev-25117	81	22	mississippi	mississippi	PROPN
inlawrev-25117	81	23	6	6	NUM
inlawrev-25117	81	24	.	.	PUNCT
inlawrev-25117	81	25	kirk	kirk	PROPN
inlawrev-25117	81	26	j.	j.	PROPN
inlawrev-25117	81	27	stark	stark	PROPN
inlawrev-25117	81	28	,	,	PUNCT
inlawrev-25117	81	29	rich	rich	ADJ
inlawrev-25117	81	30	states	state	NOUN
inlawrev-25117	81	31	,	,	PUNCT
inlawrev-25117	81	32	poor	poor	ADJ
inlawrev-25117	81	33	states	state	NOUN
inlawrev-25117	81	34	:	:	PUNCT
inlawrev-25117	81	35	assessing	assess	VERB
inlawrev-25117	81	36	the	the	DET
inlawrev-25117	81	37	design	design	NOUN
inlawrev-25117	81	38	and	and	CCONJ
inlawrev-25117	81	39	effect	effect	NOUN
inlawrev-25117	81	40	of	of	ADP
inlawrev-25117	81	41	a	a	DET
inlawrev-25117	81	42	u.s	u.s	PROPN
inlawrev-25117	81	43	.	.	PROPN
inlawrev-25117	81	44	fiscal	fiscal	ADJ
inlawrev-25117	81	45	equalization	equalization	NOUN
inlawrev-25117	81	46	regime	regime	NOUN
inlawrev-25117	81	47	,	,	PUNCT
inlawrev-25117	81	48	63	63	NUM
inlawrev-25117	81	49	tax	tax	NOUN
inlawrev-25117	81	50	l.	l.	PROPN
inlawrev-25117	81	51	rev	rev	PROPN
inlawrev-25117	81	52	.	.	PROPN
inlawrev-25117	81	53	957	957	NUM
inlawrev-25117	81	54	,	,	PUNCT
inlawrev-25117	81	55	957	957	NUM
inlawrev-25117	81	56	(	(	PUNCT
inlawrev-25117	81	57	2010	2010	NUM
inlawrev-25117	81	58	)	)	PUNCT
inlawrev-25117	81	59	;	;	PUNCT
inlawrev-25117	81	60	michael	michael	PROPN
inlawrev-25117	81	61	keen	keen	PROPN
inlawrev-25117	81	62	,	,	PUNCT
inlawrev-25117	81	63	peculiar	peculiar	ADJ
inlawrev-25117	81	64	institutions	institution	NOUN
inlawrev-25117	81	65	:	:	PUNCT
inlawrev-25117	81	66	a	a	DET
inlawrev-25117	81	67	british	british	ADJ
inlawrev-25117	81	68	perspective	perspective	NOUN
inlawrev-25117	81	69	on	on	ADP
inlawrev-25117	81	70	tax	tax	NOUN
inlawrev-25117	81	71	policy	policy	NOUN
inlawrev-25117	81	72	in	in	ADP
inlawrev-25117	81	73	the	the	DET
inlawrev-25117	81	74	united	united	PROPN
inlawrev-25117	81	75	states	states	PROPN
inlawrev-25117	81	76	,	,	PUNCT
inlawrev-25117	81	77	50	50	NUM
inlawrev-25117	81	78	nat’l	nat’l	NOUN
inlawrev-25117	81	79	tax	tax	NOUN
inlawrev-25117	81	80	j.	j.	PROPN
inlawrev-25117	81	81	779	779	PROPN
inlawrev-25117	81	82	,	,	PUNCT
inlawrev-25117	81	83	789	789	NUM
inlawrev-25117	81	84	(	(	PUNCT
inlawrev-25117	81	85	1997	1997	NUM
inlawrev-25117	81	86	)	)	PUNCT
inlawrev-25117	81	87	(	(	PUNCT
inlawrev-25117	81	88	“	"	PUNCT
inlawrev-25117	81	89	[	[	X
inlawrev-25117	81	90	t]he	t]he	ADV
inlawrev-25117	81	91	united	united	ADJ
inlawrev-25117	81	92	states	states	PROPN
inlawrev-25117	81	93	stands	stand	VERB
inlawrev-25117	81	94	alone	alone	ADJ
inlawrev-25117	81	95	among	among	ADP
inlawrev-25117	81	96	the	the	DET
inlawrev-25117	81	97	federations	federation	NOUN
inlawrev-25117	81	98	of	of	ADP
inlawrev-25117	81	99	the	the	DET
inlawrev-25117	81	100	advanced	advanced	ADJ
inlawrev-25117	81	101	economies	economy	NOUN
inlawrev-25117	81	102	in	in	ADP
inlawrev-25117	81	103	its	its	PRON
inlawrev-25117	81	104	failure	failure	NOUN
inlawrev-25117	81	105	to	to	PART
inlawrev-25117	81	106	equalize	equalize	VERB
inlawrev-25117	81	107	across	across	ADP
inlawrev-25117	81	108	the	the	DET
inlawrev-25117	81	109	states	state	NOUN
inlawrev-25117	81	110	.	.	PUNCT
inlawrev-25117	81	111	”	"	PUNCT
inlawrev-25117	81	112	)	)	PUNCT
inlawrev-25117	81	113	;	;	PUNCT
inlawrev-25117	81	114	jun	jun	PROPN
inlawrev-25117	81	115	ma	ma	PROPN
inlawrev-25117	81	116	,	,	PUNCT
inlawrev-25117	81	117	intergovernmental	intergovernmental	ADJ
inlawrev-25117	81	118	fiscal	fiscal	ADJ
inlawrev-25117	81	119	transfer	transfer	NOUN
inlawrev-25117	81	120	in	in	ADP
inlawrev-25117	81	121	nine	nine	NUM
inlawrev-25117	81	122	countries	country	NOUN
inlawrev-25117	81	123	:	:	PUNCT
inlawrev-25117	81	124	lessons	lesson	NOUN
inlawrev-25117	81	125	for	for	ADP
inlawrev-25117	81	126	developing	develop	VERB
inlawrev-25117	81	127	countries	country	NOUN
inlawrev-25117	81	128	,	,	PUNCT
inlawrev-25117	81	129	world	world	PROPN
inlawrev-25117	81	130	bank	bank	PROPN
inlawrev-25117	81	131	econ	econ	PROPN
inlawrev-25117	81	132	.	.	PUNCT
inlawrev-25117	82	1	dev	dev	PROPN
inlawrev-25117	82	2	.	.	PROPN
inlawrev-25117	82	3	inst	inst	PROPN
inlawrev-25117	82	4	.	.	PUNCT
inlawrev-25117	83	1	pol’y	pol’y	NOUN
inlawrev-25117	83	2	research	research	NOUN
inlawrev-25117	83	3	working	working	NOUN
inlawrev-25117	83	4	paper	paper	NOUN
inlawrev-25117	83	5	no	no	INTJ
inlawrev-25117	83	6	.	.	PROPN
inlawrev-25117	83	7	1822	1822	NUM
inlawrev-25117	83	8	(	(	PUNCT
inlawrev-25117	83	9	1997	1997	NUM
inlawrev-25117	83	10	)	)	PUNCT
inlawrev-25117	83	11	.	.	PUNCT
inlawrev-25117	84	1	a	a	DET
inlawrev-25117	84	2	potential	potential	ADJ
inlawrev-25117	84	3	exception	exception	NOUN
inlawrev-25117	84	4	was	be	AUX
inlawrev-25117	84	5	the	the	DET
inlawrev-25117	84	6	general	general	ADJ
inlawrev-25117	84	7	revenue	revenue	NOUN
inlawrev-25117	84	8	sharing	sharing	NOUN
inlawrev-25117	84	9	(	(	PUNCT
inlawrev-25117	84	10	“	"	PUNCT
inlawrev-25117	84	11	grs	grs	PROPN
inlawrev-25117	84	12	”	"	PUNCT
inlawrev-25117	84	13	)	)	PUNCT
inlawrev-25117	84	14	program	program	NOUN
inlawrev-25117	84	15	that	that	PRON
inlawrev-25117	84	16	was	be	AUX
inlawrev-25117	84	17	created	create	VERB
inlawrev-25117	84	18	under	under	ADP
inlawrev-25117	84	19	the	the	DET
inlawrev-25117	84	20	nixon	nixon	PROPN
inlawrev-25117	84	21	administration	administration	NOUN
inlawrev-25117	84	22	and	and	CCONJ
inlawrev-25117	84	23	allowed	allow	VERB
inlawrev-25117	84	24	to	to	PART
inlawrev-25117	84	25	expire	expire	VERB
inlawrev-25117	84	26	in	in	ADP
inlawrev-25117	84	27	1986	1986	NUM
inlawrev-25117	84	28	.	.	PUNCT
inlawrev-25117	85	1	see	see	VERB
inlawrev-25117	85	2	congressional	congressional	ADJ
inlawrev-25117	85	3	research	research	NOUN
inlawrev-25117	85	4	service	service	NOUN
inlawrev-25117	85	5	,	,	PUNCT
inlawrev-25117	85	6	general	general	ADJ
inlawrev-25117	85	7	revenue	revenue	NOUN
inlawrev-25117	85	8	sharing	sharing	NOUN
inlawrev-25117	85	9	:	:	PUNCT
inlawrev-25117	85	10	background	background	NOUN
inlawrev-25117	85	11	and	and	CCONJ
inlawrev-25117	85	12	analysis	analysis	NOUN
inlawrev-25117	85	13	,	,	PUNCT
inlawrev-25117	85	14	rl31936	rl31936	PROPN
inlawrev-25117	85	15	(	(	PUNCT
inlawrev-25117	85	16	jan	jan	PROPN
inlawrev-25117	85	17	.	.	PROPN
inlawrev-25117	85	18	9	9	NUM
inlawrev-25117	85	19	,	,	PUNCT
inlawrev-25117	85	20	2009	2009	NUM
inlawrev-25117	85	21	)	)	PUNCT
inlawrev-25117	85	22	.	.	PUNCT
inlawrev-25117	86	1	the	the	DET
inlawrev-25117	86	2	grs	grs	PROPN
inlawrev-25117	86	3	program	program	NOUN
inlawrev-25117	86	4	was	be	AUX
inlawrev-25117	86	5	authorized	authorize	VERB
inlawrev-25117	86	6	in	in	ADP
inlawrev-25117	86	7	the	the	DET
inlawrev-25117	86	8	state	state	NOUN
inlawrev-25117	86	9	and	and	CCONJ
inlawrev-25117	86	10	local	local	ADJ
inlawrev-25117	86	11	fiscal	fiscal	ADJ
inlawrev-25117	86	12	assistance	assistance	NOUN
inlawrev-25117	86	13	act	act	NOUN
inlawrev-25117	86	14	of	of	ADP
inlawrev-25117	86	15	1972	1972	NUM
inlawrev-25117	86	16	(	(	PUNCT
inlawrev-25117	86	17	p.l	p.l	PROPN
inlawrev-25117	86	18	.	.	PROPN
inlawrev-25117	86	19	92	92	NUM
inlawrev-25117	86	20	-	-	PUNCT
inlawrev-25117	86	21	512	512	NUM
inlawrev-25117	86	22	,	,	PUNCT
inlawrev-25117	86	23	the	the	DET
inlawrev-25117	86	24	“	"	PUNCT
inlawrev-25117	86	25	1972	1972	NUM
inlawrev-25117	86	26	act	act	NOUN
inlawrev-25117	86	27	”	"	PUNCT
inlawrev-25117	86	28	)	)	PUNCT
inlawrev-25117	86	29	,	,	PUNCT
inlawrev-25117	86	30	and	and	CCONJ
inlawrev-25117	86	31	was	be	AUX
inlawrev-25117	86	32	extended	extend	VERB
inlawrev-25117	86	33	three	three	NUM
inlawrev-25117	86	34	times	time	NOUN
inlawrev-25117	86	35	before	before	ADP
inlawrev-25117	86	36	finally	finally	ADV
inlawrev-25117	86	37	expiring	expire	VERB
inlawrev-25117	86	38	on	on	ADP
inlawrev-25117	86	39	september	september	PROPN
inlawrev-25117	86	40	30	30	NUM
inlawrev-25117	86	41	,	,	PUNCT
inlawrev-25117	86	42	1986	1986	NUM
inlawrev-25117	86	43	.	.	PUNCT
inlawrev-25117	87	1	over	over	ADP
inlawrev-25117	87	2	the	the	DET
inlawrev-25117	87	3	almost	almost	ADV
inlawrev-25117	87	4	fifteen	fifteen	NUM
inlawrev-25117	87	5	-	-	PUNCT
inlawrev-25117	87	6	year	year	NOUN
inlawrev-25117	87	7	life	life	NOUN
inlawrev-25117	87	8	of	of	ADP
inlawrev-25117	87	9	the	the	DET
inlawrev-25117	87	10	grs	grs	PROPN
inlawrev-25117	87	11	program	program	NOUN
inlawrev-25117	87	12	(	(	PUNCT
inlawrev-25117	87	13	1972	1972	NUM
inlawrev-25117	87	14	through	through	ADP
inlawrev-25117	87	15	1986	1986	NUM
inlawrev-25117	87	16	)	)	PUNCT
inlawrev-25117	87	17	,	,	PUNCT
inlawrev-25117	87	18	more	more	ADJ
inlawrev-25117	87	19	than	than	ADP
inlawrev-25117	87	20	$	$	SYM
inlawrev-25117	87	21	83	83	NUM
inlawrev-25117	87	22	billion	billion	NUM
inlawrev-25117	87	23	was	be	AUX
inlawrev-25117	87	24	transferred	transfer	VERB
inlawrev-25117	87	25	from	from	ADP
inlawrev-25117	87	26	the	the	DET
inlawrev-25117	87	27	federal	federal	ADJ
inlawrev-25117	87	28	government	government	NOUN
inlawrev-25117	87	29	to	to	ADP
inlawrev-25117	87	30	state	state	NOUN
inlawrev-25117	87	31	and	and	CCONJ
inlawrev-25117	87	32	local	local	ADJ
inlawrev-25117	87	33	governments	government	NOUN
inlawrev-25117	87	34	.	.	PUNCT
inlawrev-25117	88	1	from	from	ADP
inlawrev-25117	88	2	1972	1972	NUM
inlawrev-25117	88	3	to	to	ADP
inlawrev-25117	88	4	1980	1980	NUM
inlawrev-25117	88	5	,	,	PUNCT
inlawrev-25117	88	6	states	state	NOUN
inlawrev-25117	88	7	received	receive	VERB
inlawrev-25117	88	8	approximately	approximately	ADV
inlawrev-25117	88	9	one	one	NUM
inlawrev-25117	88	10	-	-	PUNCT
inlawrev-25117	88	11	third	third	NOUN
inlawrev-25117	88	12	of	of	ADP
inlawrev-25117	88	13	the	the	DET
inlawrev-25117	88	14	grants	grant	NOUN
inlawrev-25117	88	15	,	,	PUNCT
inlawrev-25117	88	16	and	and	CCONJ
inlawrev-25117	88	17	local	local	ADJ
inlawrev-25117	88	18	governments	government	NOUN
inlawrev-25117	88	19	received	receive	VERB
inlawrev-25117	88	20	two	two	NUM
inlawrev-25117	88	21	-	-	PUNCT
inlawrev-25117	88	22	thirds	third	NOUN
inlawrev-25117	88	23	.	.	PUNCT
inlawrev-25117	89	1	state	state	NOUN
inlawrev-25117	89	2	governments	government	NOUN
inlawrev-25117	89	3	were	be	AUX
inlawrev-25117	89	4	excluded	exclude	VERB
inlawrev-25117	89	5	from	from	ADP
inlawrev-25117	89	6	grs	grs	PROPN
inlawrev-25117	89	7	beginning	begin	VERB
inlawrev-25117	89	8	in	in	ADP
inlawrev-25117	89	9	the	the	DET
inlawrev-25117	89	10	1981	1981	NUM
inlawrev-25117	89	11	fiscal	fiscal	ADJ
inlawrev-25117	89	12	year	year	NOUN
inlawrev-25117	89	13	.	.	PUNCT
inlawrev-25117	90	1	the	the	DET
inlawrev-25117	90	2	crs	crs	PROPN
inlawrev-25117	90	3	report	report	NOUN
inlawrev-25117	90	4	states	state	VERB
inlawrev-25117	90	5	that	that	SCONJ
inlawrev-25117	90	6	“	"	PUNCT
inlawrev-25117	90	7	[	[	X
inlawrev-25117	90	8	t]he	t]he	X
inlawrev-25117	90	9	rationale	rationale	NOUN
inlawrev-25117	90	10	behind	behind	ADP
inlawrev-25117	90	11	grs	grs	PROPN
inlawrev-25117	90	12	in	in	ADP
inlawrev-25117	90	13	1972	1972	NUM
inlawrev-25117	90	14	can	can	AUX
inlawrev-25117	90	15	not	not	PART
inlawrev-25117	90	16	be	be	AUX
inlawrev-25117	90	17	traced	trace	VERB
inlawrev-25117	90	18	to	to	ADP
inlawrev-25117	90	19	a	a	DET
inlawrev-25117	90	20	single	single	ADJ
inlawrev-25117	90	21	political	political	ADJ
inlawrev-25117	90	22	or	or	CCONJ
inlawrev-25117	90	23	economic	economic	ADJ
inlawrev-25117	90	24	objective	objective	NOUN
inlawrev-25117	90	25	,	,	PUNCT
inlawrev-25117	90	26	such	such	ADJ
inlawrev-25117	90	27	as	as	ADP
inlawrev-25117	90	28	economic	economic	ADJ
inlawrev-25117	90	29	stimulus	stimulus	NOUN
inlawrev-25117	90	30	.	.	PUNCT
inlawrev-25117	91	1	the	the	DET
inlawrev-25117	91	2	turbulent	turbulent	ADJ
inlawrev-25117	91	3	economic	economic	ADJ
inlawrev-25117	91	4	and	and	CCONJ
inlawrev-25117	91	5	political	political	ADJ
inlawrev-25117	91	6	environment	environment	NOUN
inlawrev-25117	91	7	that	that	PRON
inlawrev-25117	91	8	characterized	characterize	VERB
inlawrev-25117	91	9	the	the	DET
inlawrev-25117	91	10	1960s	1960	NOUN
inlawrev-25117	91	11	and	and	CCONJ
inlawrev-25117	91	12	1970s	1970	NOUN
inlawrev-25117	91	13	led	lead	VERB
inlawrev-25117	91	14	proponents	proponent	NOUN
inlawrev-25117	91	15	and	and	CCONJ
inlawrev-25117	91	16	opponents	opponent	NOUN
inlawrev-25117	91	17	of	of	ADP
inlawrev-25117	91	18	grs	grs	NUM
inlawrev-25117	91	19	to	to	PART
inlawrev-25117	91	20	modify	modify	VERB
inlawrev-25117	91	21	their	their	PRON
inlawrev-25117	91	22	political	political	ADJ
inlawrev-25117	91	23	and	and	CCONJ
inlawrev-25117	91	24	economic	economic	ADJ
inlawrev-25117	91	25	arguments	argument	NOUN
inlawrev-25117	91	26	as	as	SCONJ
inlawrev-25117	91	27	that	that	DET
inlawrev-25117	91	28	environment	environment	NOUN
inlawrev-25117	91	29	changed	change	VERB
inlawrev-25117	91	30	.	.	PUNCT
inlawrev-25117	92	1	generally	generally	ADV
inlawrev-25117	92	2	,	,	PUNCT
inlawrev-25117	92	3	grs	grs	PROPN
inlawrev-25117	92	4	could	could	AUX
inlawrev-25117	92	5	be	be	AUX
inlawrev-25117	92	6	implemented	implement	VERB
inlawrev-25117	92	7	to	to	ADP
inlawrev-25117	92	8	(	(	PUNCT
inlawrev-25117	92	9	1	1	X
inlawrev-25117	92	10	)	)	PUNCT
inlawrev-25117	92	11	initiate	initiate	VERB
inlawrev-25117	92	12	intergovernmental	intergovernmental	ADJ
inlawrev-25117	92	13	fiscal	fiscal	ADJ
inlawrev-25117	92	14	reallocation	reallocation	NOUN
inlawrev-25117	92	15	;	;	PUNCT
inlawrev-25117	92	16	(	(	PUNCT
inlawrev-25117	92	17	2	2	X
inlawrev-25117	92	18	)	)	PUNCT
inlawrev-25117	92	19	address	address	NOUN
inlawrev-25117	92	20	state	state	NOUN
inlawrev-25117	92	21	and	and	CCONJ
inlawrev-25117	92	22	local	local	ADJ
inlawrev-25117	92	23	government	government	NOUN
inlawrev-25117	92	24	liquidity	liquidity	NOUN
inlawrev-25117	92	25	crises	crisis	NOUN
inlawrev-25117	92	26	;	;	PUNCT
inlawrev-25117	92	27	and	and	CCONJ
inlawrev-25117	92	28	(	(	PUNCT
inlawrev-25117	92	29	3	3	X
inlawrev-25117	92	30	)	)	PUNCT
inlawrev-25117	92	31	synchronize	synchronize	VERB
inlawrev-25117	92	32	federal	federal	ADJ
inlawrev-25117	92	33	and	and	CCONJ
inlawrev-25117	92	34	state	state	NOUN
inlawrev-25117	92	35	-	-	PUNCT
inlawrev-25117	92	36	local	local	ADJ
inlawrev-25117	92	37	fiscal	fiscal	ADJ
inlawrev-25117	92	38	policy	policy	NOUN
inlawrev-25117	92	39	.	.	PUNCT
inlawrev-25117	92	40	”	"	PUNCT
inlawrev-25117	93	1	but	but	CCONJ
inlawrev-25117	93	2	the	the	DET
inlawrev-25117	93	3	grs	grs	PROPN
inlawrev-25117	93	4	was	be	AUX
inlawrev-25117	93	5	never	never	ADV
inlawrev-25117	93	6	a	a	DET
inlawrev-25117	93	7	systematic	systematic	ADJ
inlawrev-25117	93	8	fiscal	fiscal	ADJ
inlawrev-25117	93	9	equalization	equalization	NOUN
inlawrev-25117	93	10	mechanism	mechanism	NOUN
inlawrev-25117	93	11	,	,	PUNCT
inlawrev-25117	93	12	and	and	CCONJ
inlawrev-25117	93	13	it	it	PRON
inlawrev-25117	93	14	was	be	AUX
inlawrev-25117	93	15	spread	spread	VERB
inlawrev-25117	93	16	among	among	ADP
inlawrev-25117	93	17	all	all	DET
inlawrev-25117	93	18	states	state	NOUN
inlawrev-25117	93	19	and	and	CCONJ
inlawrev-25117	93	20	localities	locality	NOUN
inlawrev-25117	93	21	,	,	PUNCT
inlawrev-25117	93	22	not	not	PART
inlawrev-25117	93	23	limited	limit	VERB
inlawrev-25117	93	24	to	to	ADP
inlawrev-25117	93	25	poorer	poor	ADJ
inlawrev-25117	93	26	ones	one	NOUN
inlawrev-25117	93	27	.	.	PUNCT
inlawrev-25117	94	1	7	7	X
inlawrev-25117	94	2	.	.	X
inlawrev-25117	94	3	see	see	VERB
inlawrev-25117	94	4	generally	generally	ADV
inlawrev-25117	94	5	robin	robin	PROPN
inlawrev-25117	94	6	boadway	boadway	PROPN
inlawrev-25117	94	7	&	&	CCONJ
inlawrev-25117	94	8	anwar	anwar	PROPN
inlawrev-25117	94	9	shah	shah	PROPN
inlawrev-25117	94	10	eds	eds	PROPN
inlawrev-25117	94	11	.	.	PROPN
inlawrev-25117	94	12	,	,	PUNCT
inlawrev-25117	94	13	intergovernmental	intergovernmental	ADJ
inlawrev-25117	94	14	fiscal	fiscal	ADJ
inlawrev-25117	94	15	transfers	transfer	NOUN
inlawrev-25117	94	16	:	:	PUNCT
inlawrev-25117	94	17	principles	principle	NOUN
inlawrev-25117	94	18	and	and	CCONJ
inlawrev-25117	94	19	practice	practice	NOUN
inlawrev-25117	94	20	,	,	PUNCT
inlawrev-25117	94	21	public	public	ADJ
inlawrev-25117	94	22	sector	sector	NOUN
inlawrev-25117	94	23	governance	governance	NOUN
inlawrev-25117	94	24	&	&	CCONJ
inlawrev-25117	94	25	accountability	accountability	NOUN
inlawrev-25117	94	26	series	series	NOUN
inlawrev-25117	94	27	(	(	PUNCT
inlawrev-25117	94	28	2007	2007	NUM
inlawrev-25117	94	29	)	)	PUNCT
inlawrev-25117	94	30	,	,	PUNCT
inlawrev-25117	94	31	https://openknowledge.worldbank.org/bitstream/handle/10986/7171/380770fiscal0t101offici	https://openknowledge.worldbank.org/bitstream/handle/10986/7171/380770fiscal0t101offici	PROPN
inlawrev-25117	94	32	al0use0only1.pdf?sequence=1&isallowed=y	al0use0only1.pdf?sequence=1&isallowed=y	PROPN
inlawrev-25117	94	33	.	.	PROPN
inlawrev-25117	95	1	8	8	X
inlawrev-25117	95	2	.	.	X
inlawrev-25117	95	3	constitution	constitution	PROPN
inlawrev-25117	95	4	act	act	PROPN
inlawrev-25117	95	5	,	,	PUNCT
inlawrev-25117	95	6	1982	1982	NUM
inlawrev-25117	95	7	,	,	PUNCT
inlawrev-25117	95	8	30	30	NUM
inlawrev-25117	95	9	&	&	CCONJ
inlawrev-25117	95	10	31	31	NUM
inlawrev-25117	95	11	vict	vict	NOUN
inlawrev-25117	95	12	.	.	PUNCT
inlawrev-25117	96	1	§	§	PROPN
inlawrev-25117	96	2	36	36	NUM
inlawrev-25117	96	3	(	(	PUNCT
inlawrev-25117	96	4	u.k	u.k	PROPN
inlawrev-25117	96	5	.	.	PROPN
inlawrev-25117	96	6	)	)	PUNCT
inlawrev-25117	96	7	.	.	PUNCT
inlawrev-25117	97	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	97	2	15348943-ilr-53-3_text.indd	15348943-ilr-53-3_text.indd	NUM
inlawrev-25117	97	3	15	15	NUM
inlawrev-25117	97	4	12/14/20	12/14/20	PROPN
inlawrev-25117	97	5	9:49	9:49	NUM
inlawrev-25117	97	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	97	7	9:49	9:49	NUM
inlawrev-25117	97	8	am	be	AUX
inlawrev-25117	97	9	466	466	NUM
inlawrev-25117	97	10	indiana	indiana	NOUN
inlawrev-25117	97	11	law	law	NOUN
inlawrev-25117	97	12	review	review	NOUN
inlawrev-25117	98	1	[	[	X
inlawrev-25117	98	2	vol	vol	NOUN
inlawrev-25117	98	3	.	.	PUNCT
inlawrev-25117	98	4	53:461	53:461	NUM
inlawrev-25117	98	5	would	would	AUX
inlawrev-25117	98	6	collect	collect	VERB
inlawrev-25117	98	7	$	$	SYM
inlawrev-25117	98	8	3784	3784	NUM
inlawrev-25117	98	9	.	.	PUNCT
inlawrev-25117	99	1	in	in	ADP
inlawrev-25117	99	2	fact	fact	NOUN
inlawrev-25117	99	3	,	,	PUNCT
inlawrev-25117	99	4	connecticut	connecticut	PROPN
inlawrev-25117	99	5	collects	collect	VERB
inlawrev-25117	99	6	$	$	SYM
inlawrev-25117	99	7	6,630	6,630	NUM
inlawrev-25117	99	8	per	per	ADP
inlawrev-25117	99	9	capita	capita	X
inlawrev-25117	99	10	(	(	PUNCT
inlawrev-25117	99	11	with	with	ADP
inlawrev-25117	99	12	lower	low	ADJ
inlawrev-25117	99	13	taxes	taxis	NOUN
inlawrev-25117	99	14	than	than	ADP
inlawrev-25117	99	15	the	the	DET
inlawrev-25117	99	16	national	national	ADJ
inlawrev-25117	99	17	average	average	NOUN
inlawrev-25117	99	18	)	)	PUNCT
inlawrev-25117	99	19	,	,	PUNCT
inlawrev-25117	99	20	while	while	SCONJ
inlawrev-25117	99	21	mississippi	mississippi	PROPN
inlawrev-25117	99	22	collects	collect	VERB
inlawrev-25117	99	23	$	$	SYM
inlawrev-25117	99	24	4,092	4,092	NUM
inlawrev-25117	99	25	(	(	PUNCT
inlawrev-25117	99	26	with	with	ADP
inlawrev-25117	99	27	higher	high	ADJ
inlawrev-25117	99	28	taxes	taxis	NOUN
inlawrev-25117	99	29	than	than	ADP
inlawrev-25117	99	30	the	the	DET
inlawrev-25117	99	31	national	national	ADJ
inlawrev-25117	99	32	average	average	NOUN
inlawrev-25117	99	33	)	)	PUNCT
inlawrev-25117	99	34	,	,	PUNCT
inlawrev-25117	99	35	leaving	leave	VERB
inlawrev-25117	99	36	mississippi	mississippi	NOUN
inlawrev-25117	99	37	able	able	ADJ
inlawrev-25117	99	38	to	to	PART
inlawrev-25117	99	39	provide	provide	VERB
inlawrev-25117	99	40	$	$	SYM
inlawrev-25117	99	41	2,538	2,538	NUM
inlawrev-25117	99	42	per	per	ADP
inlawrev-25117	99	43	capita	capita	NOUN
inlawrev-25117	99	44	less	less	ADJ
inlawrev-25117	99	45	than	than	ADP
inlawrev-25117	99	46	connecticut	connecticut	PROPN
inlawrev-25117	99	47	despite	despite	SCONJ
inlawrev-25117	99	48	imposing	impose	VERB
inlawrev-25117	99	49	higher	high	ADJ
inlawrev-25117	99	50	taxes	taxis	NOUN
inlawrev-25117	99	51	.	.	PUNCT
inlawrev-25117	100	1	9	9	NUM
inlawrev-25117	100	2	in	in	ADP
inlawrev-25117	100	3	practice	practice	NOUN
inlawrev-25117	100	4	,	,	PUNCT
inlawrev-25117	100	5	the	the	DET
inlawrev-25117	100	6	federal	federal	ADJ
inlawrev-25117	100	7	tax	tax	NOUN
inlawrev-25117	100	8	and	and	CCONJ
inlawrev-25117	100	9	transfer	transfer	NOUN
inlawrev-25117	100	10	system	system	NOUN
inlawrev-25117	100	11	does	do	AUX
inlawrev-25117	100	12	result	result	VERB
inlawrev-25117	100	13	in	in	ADP
inlawrev-25117	100	14	some	some	DET
inlawrev-25117	100	15	states	state	NOUN
inlawrev-25117	100	16	’	'	PUNCT
inlawrev-25117	100	17	residents	resident	NOUN
inlawrev-25117	100	18	paying	pay	VERB
inlawrev-25117	100	19	more	more	ADJ
inlawrev-25117	100	20	in	in	ADP
inlawrev-25117	100	21	taxes	taxis	NOUN
inlawrev-25117	100	22	to	to	ADP
inlawrev-25117	100	23	the	the	DET
inlawrev-25117	100	24	federal	federal	ADJ
inlawrev-25117	100	25	government	government	NOUN
inlawrev-25117	100	26	than	than	SCONJ
inlawrev-25117	100	27	they	they	PRON
inlawrev-25117	100	28	collect	collect	VERB
inlawrev-25117	100	29	in	in	ADP
inlawrev-25117	100	30	benefits	benefit	NOUN
inlawrev-25117	100	31	,	,	PUNCT
inlawrev-25117	100	32	and	and	CCONJ
inlawrev-25117	100	33	others	other	NOUN
inlawrev-25117	100	34	paying	pay	VERB
inlawrev-25117	100	35	less	less	ADJ
inlawrev-25117	100	36	.	.	PUNCT
inlawrev-25117	101	1	for	for	ADP
inlawrev-25117	101	2	many	many	ADJ
inlawrev-25117	101	3	years	year	NOUN
inlawrev-25117	101	4	,	,	PUNCT
inlawrev-25117	101	5	the	the	DET
inlawrev-25117	101	6	tax	tax	NOUN
inlawrev-25117	101	7	foundation	foundation	NOUN
inlawrev-25117	101	8	published	publish	VERB
inlawrev-25117	101	9	an	an	DET
inlawrev-25117	101	10	annual	annual	ADJ
inlawrev-25117	101	11	report	report	NOUN
inlawrev-25117	101	12	on	on	ADP
inlawrev-25117	101	13	“	"	PUNCT
inlawrev-25117	101	14	federal	federal	ADJ
inlawrev-25117	101	15	tax	tax	NOUN
inlawrev-25117	101	16	burdens	burden	NOUN
inlawrev-25117	101	17	and	and	CCONJ
inlawrev-25117	101	18	expenditures	expenditure	NOUN
inlawrev-25117	101	19	by	by	ADP
inlawrev-25117	101	20	state	state	NOUN
inlawrev-25117	101	21	,	,	PUNCT
inlawrev-25117	101	22	”	"	PUNCT
inlawrev-25117	101	23	which	which	PRON
inlawrev-25117	101	24	describes	describe	VERB
inlawrev-25117	101	25	which	which	DET
inlawrev-25117	101	26	states	state	NOUN
inlawrev-25117	101	27	are	be	AUX
inlawrev-25117	101	28	beneficiaries	beneficiary	NOUN
inlawrev-25117	101	29	(	(	PUNCT
inlawrev-25117	101	30	primarily	primarily	ADV
inlawrev-25117	101	31	the	the	DET
inlawrev-25117	101	32	red	red	ADJ
inlawrev-25117	101	33	states	state	NOUN
inlawrev-25117	101	34	)	)	PUNCT
inlawrev-25117	101	35	and	and	CCONJ
inlawrev-25117	101	36	which	which	PRON
inlawrev-25117	101	37	are	be	AUX
inlawrev-25117	101	38	net	net	ADJ
inlawrev-25117	101	39	donors	donor	NOUN
inlawrev-25117	101	40	(	(	PUNCT
inlawrev-25117	101	41	primarily	primarily	ADV
inlawrev-25117	101	42	the	the	DET
inlawrev-25117	101	43	blue	blue	ADJ
inlawrev-25117	101	44	states	state	NOUN
inlawrev-25117	101	45	)	)	PUNCT
inlawrev-25117	101	46	.	.	PUNCT
inlawrev-25117	102	1	but	but	CCONJ
inlawrev-25117	102	2	this	this	PRON
inlawrev-25117	102	3	is	be	AUX
inlawrev-25117	102	4	an	an	DET
inlawrev-25117	102	5	inaccurate	inaccurate	ADJ
inlawrev-25117	102	6	measure	measure	NOUN
inlawrev-25117	102	7	,	,	PUNCT
inlawrev-25117	102	8	because	because	SCONJ
inlawrev-25117	102	9	it	it	PRON
inlawrev-25117	102	10	includes	include	VERB
inlawrev-25117	102	11	—	—	PUNCT
inlawrev-25117	102	12	among	among	ADP
inlawrev-25117	102	13	other	other	ADJ
inlawrev-25117	102	14	items	item	NOUN
inlawrev-25117	102	15	—	—	PUNCT
inlawrev-25117	102	16	government	government	NOUN
inlawrev-25117	102	17	salaries	salary	NOUN
inlawrev-25117	102	18	and	and	CCONJ
inlawrev-25117	102	19	procurement	procurement	NOUN
inlawrev-25117	102	20	contracts	contract	NOUN
inlawrev-25117	102	21	as	as	ADP
inlawrev-25117	102	22	federal	federal	ADJ
inlawrev-25117	102	23	transfers	transfer	NOUN
inlawrev-25117	102	24	,	,	PUNCT
inlawrev-25117	102	25	and	and	CCONJ
inlawrev-25117	102	26	it	it	PRON
inlawrev-25117	102	27	has	have	AUX
inlawrev-25117	102	28	not	not	PART
inlawrev-25117	102	29	been	be	AUX
inlawrev-25117	102	30	updated	update	VERB
inlawrev-25117	102	31	since	since	SCONJ
inlawrev-25117	102	32	2005	2005	NUM
inlawrev-25117	102	33	.	.	PUNCT
inlawrev-25117	103	1	10	10	NUM
inlawrev-25117	103	2	instead	instead	ADV
inlawrev-25117	103	3	,	,	PUNCT
inlawrev-25117	103	4	as	as	SCONJ
inlawrev-25117	103	5	the	the	DET
inlawrev-25117	103	6	nobel	nobel	PROPN
inlawrev-25117	103	7	-	-	PUNCT
inlawrev-25117	103	8	prize	prize	NOUN
inlawrev-25117	103	9	winning	win	VERB
inlawrev-25117	103	10	economist	economist	NOUN
inlawrev-25117	103	11	james	james	PROPN
inlawrev-25117	103	12	buchanan	buchanan	PROPN
inlawrev-25117	103	13	explained	explain	VERB
inlawrev-25117	103	14	in	in	ADP
inlawrev-25117	103	15	1950	1950	NUM
inlawrev-25117	103	16	,	,	PUNCT
inlawrev-25117	103	17	the	the	DET
inlawrev-25117	103	18	proper	proper	ADJ
inlawrev-25117	103	19	target	target	NOUN
inlawrev-25117	103	20	for	for	ADP
inlawrev-25117	103	21	fiscal	fiscal	ADJ
inlawrev-25117	103	22	equalization	equalization	NOUN
inlawrev-25117	103	23	policies	policy	NOUN
inlawrev-25117	103	24	are	be	AUX
inlawrev-25117	103	25	not	not	PART
inlawrev-25117	103	26	the	the	DET
inlawrev-25117	103	27	states	state	NOUN
inlawrev-25117	103	28	,	,	PUNCT
inlawrev-25117	103	29	but	but	CCONJ
inlawrev-25117	103	30	rather	rather	ADV
inlawrev-25117	103	31	individuals	individual	NOUN
inlawrev-25117	103	32	living	live	VERB
inlawrev-25117	103	33	in	in	ADP
inlawrev-25117	103	34	those	those	DET
inlawrev-25117	103	35	states	state	NOUN
inlawrev-25117	103	36	:	:	PUNCT
inlawrev-25117	103	37	“	"	PUNCT
inlawrev-25117	103	38	the	the	DET
inlawrev-25117	103	39	policy	policy	NOUN
inlawrev-25117	103	40	objective	objective	NOUN
inlawrev-25117	103	41	for	for	ADP
inlawrev-25117	103	42	intergovernmental	intergovernmental	ADJ
inlawrev-25117	103	43	transfers	transfer	NOUN
inlawrev-25117	103	44	then	then	ADV
inlawrev-25117	103	45	becomes	become	VERB
inlawrev-25117	103	46	one	one	NUM
inlawrev-25117	103	47	,	,	PUNCT
inlawrev-25117	103	48	reduced	reduce	VERB
inlawrev-25117	103	49	to	to	ADP
inlawrev-25117	103	50	individual	individual	ADJ
inlawrev-25117	103	51	terms	term	NOUN
inlawrev-25117	103	52	,	,	PUNCT
inlawrev-25117	103	53	of	of	ADP
inlawrev-25117	103	54	providing	provide	VERB
inlawrev-25117	103	55	or	or	CCONJ
inlawrev-25117	103	56	ensuring	ensure	VERB
inlawrev-25117	103	57	‘	'	PUNCT
inlawrev-25117	103	58	equal	equal	ADJ
inlawrev-25117	103	59	fiscal	fiscal	ADJ
inlawrev-25117	103	60	treatment	treatment	NOUN
inlawrev-25117	103	61	for	for	ADP
inlawrev-25117	103	62	equals	equal	NOUN
inlawrev-25117	103	63	.	.	PUNCT
inlawrev-25117	103	64	’	'	PUNCT
inlawrev-25117	103	65	”	"	PUNCT
inlawrev-25117	103	66	11	11	NUM
inlawrev-25117	103	67	buchanan	buchanan	PROPN
inlawrev-25117	103	68	’s	’s	PART
inlawrev-25117	103	69	goal	goal	NOUN
inlawrev-25117	103	70	was	be	AUX
inlawrev-25117	103	71	to	to	PART
inlawrev-25117	103	72	ensure	ensure	VERB
inlawrev-25117	103	73	that	that	SCONJ
inlawrev-25117	103	74	“	"	PUNCT
inlawrev-25117	103	75	[	[	X
inlawrev-25117	103	76	p]ersons	p]erson	NOUN
inlawrev-25117	103	77	earning	earn	VERB
inlawrev-25117	103	78	the	the	DET
inlawrev-25117	103	79	same	same	ADJ
inlawrev-25117	103	80	income	income	NOUN
inlawrev-25117	103	81	and	and	CCONJ
inlawrev-25117	103	82	possessing	possess	VERB
inlawrev-25117	103	83	the	the	DET
inlawrev-25117	103	84	same	same	ADJ
inlawrev-25117	103	85	amount	amount	NOUN
inlawrev-25117	103	86	of	of	ADP
inlawrev-25117	103	87	property	property	NOUN
inlawrev-25117	103	88	will	will	AUX
inlawrev-25117	103	89	no	no	ADV
inlawrev-25117	103	90	longer	long	ADV
inlawrev-25117	103	91	be	be	AUX
inlawrev-25117	103	92	subjected	subject	VERB
inlawrev-25117	103	93	to	to	ADP
inlawrev-25117	103	94	a	a	DET
inlawrev-25117	103	95	much	much	ADV
inlawrev-25117	103	96	greater	great	ADJ
inlawrev-25117	103	97	fiscal	fiscal	ADJ
inlawrev-25117	103	98	pressure	pressure	NOUN
inlawrev-25117	103	99	in	in	ADP
inlawrev-25117	103	100	mississippi	mississippi	NOUN
inlawrev-25117	103	101	than	than	ADP
inlawrev-25117	103	102	in	in	ADP
inlawrev-25117	103	103	new	new	PROPN
inlawrev-25117	103	104	york	york	PROPN
inlawrev-25117	103	105	,	,	PUNCT
inlawrev-25117	103	106	solely	solely	ADV
inlawrev-25117	103	107	because	because	SCONJ
inlawrev-25117	103	108	of	of	ADP
inlawrev-25117	103	109	residence	residence	NOUN
inlawrev-25117	103	110	in	in	ADP
inlawrev-25117	103	111	mississippi	mississippi	PROPN
inlawrev-25117	103	112	.	.	PUNCT
inlawrev-25117	103	113	”	"	PUNCT
inlawrev-25117	104	1	12	12	NUM
inlawrev-25117	104	2	this	this	PRON
inlawrev-25117	104	3	,	,	PUNCT
inlawrev-25117	104	4	he	he	PRON
inlawrev-25117	104	5	argued	argue	VERB
inlawrev-25117	104	6	,	,	PUNCT
inlawrev-25117	104	7	is	be	AUX
inlawrev-25117	104	8	necessary	necessary	ADJ
inlawrev-25117	104	9	from	from	ADP
inlawrev-25117	104	10	an	an	DET
inlawrev-25117	104	11	efficiency	efficiency	NOUN
inlawrev-25117	104	12	perspective	perspective	NOUN
inlawrev-25117	104	13	to	to	PART
inlawrev-25117	104	14	prevent	prevent	VERB
inlawrev-25117	104	15	residents	resident	NOUN
inlawrev-25117	104	16	of	of	ADP
inlawrev-25117	104	17	mississippi	mississippi	PROPN
inlawrev-25117	104	18	from	from	ADP
inlawrev-25117	104	19	moving	move	VERB
inlawrev-25117	104	20	to	to	ADP
inlawrev-25117	104	21	new	new	PROPN
inlawrev-25117	104	22	york	york	PROPN
inlawrev-25117	104	23	just	just	ADV
inlawrev-25117	104	24	because	because	SCONJ
inlawrev-25117	104	25	they	they	PRON
inlawrev-25117	104	26	would	would	AUX
inlawrev-25117	104	27	get	get	VERB
inlawrev-25117	104	28	more	more	ADJ
inlawrev-25117	104	29	services	service	NOUN
inlawrev-25117	104	30	for	for	ADP
inlawrev-25117	104	31	each	each	DET
inlawrev-25117	104	32	dollar	dollar	NOUN
inlawrev-25117	104	33	they	they	PRON
inlawrev-25117	104	34	pay	pay	VERB
inlawrev-25117	104	35	in	in	ADP
inlawrev-25117	104	36	tax	tax	NOUN
inlawrev-25117	104	37	.	.	PUNCT
inlawrev-25117	105	1	from	from	ADP
inlawrev-25117	105	2	this	this	DET
inlawrev-25117	105	3	perspective	perspective	NOUN
inlawrev-25117	105	4	,	,	PUNCT
inlawrev-25117	105	5	the	the	DET
inlawrev-25117	105	6	tiebout	tiebout	NOUN
inlawrev-25117	105	7	hypothesis	hypothesis	NOUN
inlawrev-25117	105	8	that	that	SCONJ
inlawrev-25117	105	9	inter	inter	ADJ
inlawrev-25117	105	10	-	-	ADJ
inlawrev-25117	105	11	state	state	ADJ
inlawrev-25117	105	12	mobility	mobility	NOUN
inlawrev-25117	105	13	in	in	ADP
inlawrev-25117	105	14	the	the	DET
inlawrev-25117	105	15	us	us	PROPN
inlawrev-25117	105	16	is	be	AUX
inlawrev-25117	105	17	driven	drive	VERB
inlawrev-25117	105	18	by	by	ADP
inlawrev-25117	105	19	an	an	DET
inlawrev-25117	105	20	efficient	efficient	ADJ
inlawrev-25117	105	21	sorting	sorting	NOUN
inlawrev-25117	105	22	mechanism	mechanism	NOUN
inlawrev-25117	105	23	(	(	PUNCT
inlawrev-25117	105	24	some	some	DET
inlawrev-25117	105	25	people	people	NOUN
inlawrev-25117	105	26	prefer	prefer	VERB
inlawrev-25117	105	27	high	high	ADJ
inlawrev-25117	105	28	taxes	taxis	NOUN
inlawrev-25117	105	29	and	and	CCONJ
inlawrev-25117	105	30	high	high	ADJ
inlawrev-25117	105	31	services	service	NOUN
inlawrev-25117	105	32	and	and	CCONJ
inlawrev-25117	105	33	others	other	NOUN
inlawrev-25117	105	34	the	the	DET
inlawrev-25117	105	35	opposite	opposite	NOUN
inlawrev-25117	105	36	)	)	PUNCT
inlawrev-25117	105	37	is	be	AUX
inlawrev-25117	105	38	wrong	wrong	ADJ
inlawrev-25117	105	39	,	,	PUNCT
inlawrev-25117	105	40	because	because	SCONJ
inlawrev-25117	105	41	tiebout	tiebout	NOUN
inlawrev-25117	105	42	assumed	assume	VERB
inlawrev-25117	105	43	that	that	SCONJ
inlawrev-25117	105	44	there	there	PRON
inlawrev-25117	105	45	are	be	VERB
inlawrev-25117	105	46	no	no	DET
inlawrev-25117	105	47	“	"	PUNCT
inlawrev-25117	105	48	net	net	ADJ
inlawrev-25117	105	49	fiscal	fiscal	ADJ
inlawrev-25117	105	50	benefits	benefit	NOUN
inlawrev-25117	105	51	”	"	PUNCT
inlawrev-25117	105	52	that	that	PRON
inlawrev-25117	105	53	can	can	AUX
inlawrev-25117	105	54	be	be	AUX
inlawrev-25117	105	55	achieved	achieve	VERB
inlawrev-25117	105	56	by	by	ADP
inlawrev-25117	105	57	9	9	NUM
inlawrev-25117	105	58	.	.	PUNCT
inlawrev-25117	105	59	stark	stark	PROPN
inlawrev-25117	105	60	,	,	PUNCT
inlawrev-25117	105	61	supra	supra	PROPN
inlawrev-25117	105	62	note	note	NOUN
inlawrev-25117	105	63	6	6	NUM
inlawrev-25117	105	64	,	,	PUNCT
inlawrev-25117	105	65	at	at	ADP
inlawrev-25117	105	66	958	958	NUM
inlawrev-25117	105	67	(	(	PUNCT
inlawrev-25117	105	68	2005	2005	NUM
inlawrev-25117	105	69	numbers	number	NOUN
inlawrev-25117	105	70	)	)	PUNCT
inlawrev-25117	105	71	.	.	PUNCT
inlawrev-25117	106	1	10	10	NUM
inlawrev-25117	106	2	.	.	PUNCT
inlawrev-25117	107	1	i	i	PRON
inlawrev-25117	107	2	d.	d.	PROPN
inlawrev-25117	107	3	at	at	ADP
inlawrev-25117	107	4	966	966	NUM
inlawrev-25117	107	5	.	.	PUNCT
inlawrev-25117	108	1	the	the	DET
inlawrev-25117	108	2	states	state	NOUN
inlawrev-25117	108	3	receiving	receive	VERB
inlawrev-25117	108	4	the	the	DET
inlawrev-25117	108	5	most	most	ADJ
inlawrev-25117	108	6	from	from	ADP
inlawrev-25117	108	7	the	the	DET
inlawrev-25117	108	8	federal	federal	ADJ
inlawrev-25117	108	9	government	government	NOUN
inlawrev-25117	108	10	were	be	AUX
inlawrev-25117	108	11	new	new	ADJ
inlawrev-25117	108	12	mexico	mexico	PROPN
inlawrev-25117	108	13	,	,	PUNCT
inlawrev-25117	108	14	mississippi	mississippi	PROPN
inlawrev-25117	108	15	,	,	PUNCT
inlawrev-25117	108	16	arkansas	arkansas	PROPN
inlawrev-25117	108	17	,	,	PUNCT
inlawrev-25117	108	18	louisiana	louisiana	PROPN
inlawrev-25117	108	19	,	,	PUNCT
inlawrev-25117	108	20	west	west	PROPN
inlawrev-25117	108	21	virginia	virginia	PROPN
inlawrev-25117	108	22	,	,	PUNCT
inlawrev-25117	108	23	north	north	NOUN
inlawrev-25117	108	24	dakota	dakota	PROPN
inlawrev-25117	108	25	,	,	PUNCT
inlawrev-25117	108	26	alabama	alabama	PROPN
inlawrev-25117	108	27	,	,	PUNCT
inlawrev-25117	108	28	south	south	PROPN
inlawrev-25117	108	29	dakota	dakota	PROPN
inlawrev-25117	108	30	,	,	PUNCT
inlawrev-25117	108	31	kentucky	kentucky	PROPN
inlawrev-25117	108	32	,	,	PUNCT
inlawrev-25117	108	33	and	and	CCONJ
inlawrev-25117	108	34	virginia	virginia	PROPN
inlawrev-25117	108	35	.	.	PUNCT
inlawrev-25117	109	1	the	the	DET
inlawrev-25117	109	2	states	state	NOUN
inlawrev-25117	109	3	contributing	contribute	VERB
inlawrev-25117	109	4	the	the	DET
inlawrev-25117	109	5	most	most	ADJ
inlawrev-25117	109	6	were	be	AUX
inlawrev-25117	109	7	new	new	PROPN
inlawrev-25117	109	8	jersey	jersey	PROPN
inlawrev-25117	109	9	,	,	PUNCT
inlawrev-25117	109	10	nevada	nevada	PROPN
inlawrev-25117	109	11	,	,	PUNCT
inlawrev-25117	109	12	connecticut	connecticut	PROPN
inlawrev-25117	109	13	,	,	PUNCT
inlawrev-25117	109	14	new	new	PROPN
inlawrev-25117	109	15	hampshire	hampshire	PROPN
inlawrev-25117	109	16	,	,	PUNCT
inlawrev-25117	109	17	minnesota	minnesota	PROPN
inlawrev-25117	109	18	,	,	PUNCT
inlawrev-25117	109	19	illinois	illinois	PROPN
inlawrev-25117	109	20	,	,	PUNCT
inlawrev-25117	109	21	delaware	delaware	PROPN
inlawrev-25117	109	22	,	,	PUNCT
inlawrev-25117	109	23	california	california	PROPN
inlawrev-25117	109	24	,	,	PUNCT
inlawrev-25117	109	25	new	new	PROPN
inlawrev-25117	109	26	york	york	PROPN
inlawrev-25117	109	27	,	,	PUNCT
inlawrev-25117	109	28	and	and	CCONJ
inlawrev-25117	109	29	colorado	colorado	NOUN
inlawrev-25117	109	30	.	.	PUNCT
inlawrev-25117	110	1	for	for	ADP
inlawrev-25117	110	2	an	an	DET
inlawrev-25117	110	3	updated	update	VERB
inlawrev-25117	110	4	version	version	NOUN
inlawrev-25117	110	5	,	,	PUNCT
inlawrev-25117	110	6	see	see	VERB
inlawrev-25117	110	7	laura	laura	PROPN
inlawrev-25117	110	8	schultz	schultz	PROPN
inlawrev-25117	110	9	&	&	CCONJ
inlawrev-25117	110	10	michelle	michelle	PROPN
inlawrev-25117	110	11	cummings	cummings	PROPN
inlawrev-25117	110	12	,	,	PUNCT
inlawrev-25117	110	13	giving	give	VERB
inlawrev-25117	110	14	or	or	CCONJ
inlawrev-25117	110	15	getting	get	VERB
inlawrev-25117	110	16	?	?	PUNCT
inlawrev-25117	111	1	new	new	PROPN
inlawrev-25117	111	2	york	york	PROPN
inlawrev-25117	111	3	’s	’s	PART
inlawrev-25117	111	4	balance	balance	NOUN
inlawrev-25117	111	5	of	of	ADP
inlawrev-25117	111	6	payments	payment	NOUN
inlawrev-25117	111	7	with	with	ADP
inlawrev-25117	111	8	the	the	DET
inlawrev-25117	111	9	federal	federal	ADJ
inlawrev-25117	111	10	government	government	NOUN
inlawrev-25117	111	11	,	,	PUNCT
inlawrev-25117	111	12	rockefeller	rockefeller	PROPN
inlawrev-25117	111	13	inst	inst	PROPN
inlawrev-25117	111	14	.	.	PROPN
inlawrev-25117	111	15	of	of	ADP
inlawrev-25117	111	16	gov’t	gov’t	NOUN
inlawrev-25117	111	17	(	(	PUNCT
inlawrev-25117	111	18	jan	jan	PROPN
inlawrev-25117	111	19	.	.	PROPN
inlawrev-25117	111	20	8	8	NUM
inlawrev-25117	111	21	,	,	PUNCT
inlawrev-25117	111	22	2019	2019	NUM
inlawrev-25117	111	23	)	)	PUNCT
inlawrev-25117	111	24	,	,	PUNCT
inlawrev-25117	111	25	which	which	PRON
inlawrev-25117	111	26	despite	despite	SCONJ
inlawrev-25117	111	27	its	its	PRON
inlawrev-25117	111	28	name	name	NOUN
inlawrev-25117	111	29	covers	cover	VERB
inlawrev-25117	111	30	all	all	DET
inlawrev-25117	111	31	50	50	NUM
inlawrev-25117	111	32	states	state	NOUN
inlawrev-25117	111	33	.	.	PUNCT
inlawrev-25117	112	1	in	in	ADP
inlawrev-25117	112	2	this	this	DET
inlawrev-25117	112	3	analysis	analysis	NOUN
inlawrev-25117	112	4	,	,	PUNCT
inlawrev-25117	112	5	the	the	DET
inlawrev-25117	112	6	principal	principal	ADJ
inlawrev-25117	112	7	gainers	gainer	NOUN
inlawrev-25117	112	8	are	be	AUX
inlawrev-25117	112	9	virginia	virginia	PROPN
inlawrev-25117	112	10	,	,	PUNCT
inlawrev-25117	112	11	florida	florida	PROPN
inlawrev-25117	112	12	,	,	PUNCT
inlawrev-25117	112	13	kentucky	kentucky	PROPN
inlawrev-25117	112	14	,	,	PUNCT
inlawrev-25117	112	15	maryland	maryland	PROPN
inlawrev-25117	112	16	,	,	PUNCT
inlawrev-25117	112	17	and	and	CCONJ
inlawrev-25117	112	18	north	north	PROPN
inlawrev-25117	112	19	carolina	carolina	PROPN
inlawrev-25117	112	20	,	,	PUNCT
inlawrev-25117	112	21	and	and	CCONJ
inlawrev-25117	112	22	the	the	DET
inlawrev-25117	112	23	principal	principal	ADJ
inlawrev-25117	112	24	losers	loser	NOUN
inlawrev-25117	112	25	are	be	AUX
inlawrev-25117	112	26	new	new	PROPN
inlawrev-25117	112	27	york	york	PROPN
inlawrev-25117	112	28	,	,	PUNCT
inlawrev-25117	112	29	new	new	PROPN
inlawrev-25117	112	30	jersey	jersey	PROPN
inlawrev-25117	112	31	,	,	PUNCT
inlawrev-25117	112	32	massachusetts	massachusetts	PROPN
inlawrev-25117	112	33	,	,	PUNCT
inlawrev-25117	112	34	connecticut	connecticut	NOUN
inlawrev-25117	112	35	,	,	PUNCT
inlawrev-25117	112	36	and	and	CCONJ
inlawrev-25117	112	37	illinois	illinois	PROPN
inlawrev-25117	112	38	.	.	PROPN
inlawrev-25117	113	1	11	11	NUM
inlawrev-25117	113	2	.	.	PUNCT
inlawrev-25117	114	1	james	james	PROPN
inlawrev-25117	114	2	m.	m.	PROPN
inlawrev-25117	114	3	buchanan	buchanan	PROPN
inlawrev-25117	114	4	,	,	PUNCT
inlawrev-25117	114	5	federalism	federalism	NOUN
inlawrev-25117	114	6	and	and	CCONJ
inlawrev-25117	114	7	fiscal	fiscal	ADJ
inlawrev-25117	114	8	equity	equity	NOUN
inlawrev-25117	114	9	,	,	PUNCT
inlawrev-25117	114	10	40	40	NUM
inlawrev-25117	114	11	amer	amer	PROPN
inlawrev-25117	114	12	.	.	PUNCT
inlawrev-25117	115	1	econ	econ	PROPN
inlawrev-25117	115	2	.	.	PUNCT
inlawrev-25117	116	1	rev	rev	PROPN
inlawrev-25117	116	2	.	.	PROPN
inlawrev-25117	116	3	583	583	NUM
inlawrev-25117	116	4	,	,	PUNCT
inlawrev-25117	116	5	591	591	NUM
inlawrev-25117	116	6	(	(	PUNCT
inlawrev-25117	116	7	1950	1950	NUM
inlawrev-25117	116	8	)	)	PUNCT
inlawrev-25117	116	9	.	.	PUNCT
inlawrev-25117	117	1	12	12	NUM
inlawrev-25117	117	2	.	.	PUNCT
inlawrev-25117	118	1	i	i	PRON
inlawrev-25117	118	2	d.	d.	PROPN
inlawrev-25117	118	3	see	see	VERB
inlawrev-25117	118	4	also	also	ADV
inlawrev-25117	118	5	robin	robin	PROPN
inlawrev-25117	118	6	boadway	boadway	PROPN
inlawrev-25117	118	7	&	&	CCONJ
inlawrev-25117	118	8	frank	frank	PROPN
inlawrev-25117	118	9	flatters	flatter	NOUN
inlawrev-25117	118	10	,	,	PUNCT
inlawrev-25117	118	11	efficiency	efficiency	NOUN
inlawrev-25117	118	12	and	and	CCONJ
inlawrev-25117	118	13	equalization	equalization	NOUN
inlawrev-25117	118	14	payments	payment	NOUN
inlawrev-25117	118	15	in	in	ADP
inlawrev-25117	118	16	a	a	DET
inlawrev-25117	118	17	federal	federal	ADJ
inlawrev-25117	118	18	system	system	NOUN
inlawrev-25117	118	19	of	of	ADP
inlawrev-25117	118	20	government	government	NOUN
inlawrev-25117	118	21	:	:	PUNCT
inlawrev-25117	118	22	a	a	DET
inlawrev-25117	118	23	synthesis	synthesis	NOUN
inlawrev-25117	118	24	and	and	CCONJ
inlawrev-25117	118	25	extension	extension	NOUN
inlawrev-25117	118	26	of	of	ADP
inlawrev-25117	118	27	recent	recent	ADJ
inlawrev-25117	118	28	results	result	NOUN
inlawrev-25117	118	29	,	,	PUNCT
inlawrev-25117	118	30	15	15	NUM
inlawrev-25117	118	31	canadian	canadian	PROPN
inlawrev-25117	118	32	j.	j.	PROPN
inlawrev-25117	118	33	econ	econ	PROPN
inlawrev-25117	118	34	.	.	PUNCT
inlawrev-25117	119	1	613	613	NUM
inlawrev-25117	119	2	(	(	PUNCT
inlawrev-25117	119	3	1982	1982	NUM
inlawrev-25117	119	4	)	)	PUNCT
inlawrev-25117	119	5	;	;	PUNCT
inlawrev-25117	119	6	anwar	anwar	PROPN
inlawrev-25117	119	7	shah	shah	PROPN
inlawrev-25117	119	8	,	,	PUNCT
inlawrev-25117	119	9	a	a	DET
inlawrev-25117	119	10	fiscal	fiscal	ADJ
inlawrev-25117	119	11	need	need	NOUN
inlawrev-25117	119	12	approach	approach	NOUN
inlawrev-25117	119	13	to	to	ADP
inlawrev-25117	119	14	equalization	equalization	NOUN
inlawrev-25117	119	15	,	,	PUNCT
inlawrev-25117	119	16	22	22	NUM
inlawrev-25117	119	17	canadian	canadian	ADJ
inlawrev-25117	119	18	tax	tax	NOUN
inlawrev-25117	119	19	pol’y	pol’y	NOUN
inlawrev-25117	119	20	99	99	NUM
inlawrev-25117	119	21	(	(	PUNCT
inlawrev-25117	119	22	1996	1996	NUM
inlawrev-25117	119	23	)	)	PUNCT
inlawrev-25117	119	24	;	;	PUNCT
inlawrev-25117	119	25	anwar	anwar	PROPN
inlawrev-25117	119	26	shah	shah	PROPN
inlawrev-25117	119	27	,	,	PUNCT
inlawrev-25117	119	28	a	a	DET
inlawrev-25117	119	29	framework	framework	NOUN
inlawrev-25117	119	30	for	for	ADP
inlawrev-25117	119	31	evaluating	evaluate	VERB
inlawrev-25117	119	32	alternate	alternate	ADJ
inlawrev-25117	119	33	institutional	institutional	ADJ
inlawrev-25117	119	34	arrangements	arrangement	NOUN
inlawrev-25117	119	35	for	for	ADP
inlawrev-25117	119	36	fiscal	fiscal	ADJ
inlawrev-25117	119	37	equalization	equalization	NOUN
inlawrev-25117	119	38	transfers	transfer	NOUN
inlawrev-25117	119	39	,	,	PUNCT
inlawrev-25117	119	40	world	world	NOUN
inlawrev-25117	119	41	bank	bank	PROPN
inlawrev-25117	119	42	pol’y	pol’y	NOUN
inlawrev-25117	119	43	research	research	NOUN
inlawrev-25117	119	44	working	working	NOUN
inlawrev-25117	119	45	paper	paper	NOUN
inlawrev-25117	119	46	no	no	NOUN
inlawrev-25117	119	47	.	.	PROPN
inlawrev-25117	119	48	3785	3785	NUM
inlawrev-25117	119	49	(	(	PUNCT
inlawrev-25117	119	50	2005	2005	NUM
inlawrev-25117	119	51	)	)	PUNCT
inlawrev-25117	119	52	;	;	PUNCT
inlawrev-25117	119	53	anwar	anwar	PROPN
inlawrev-25117	119	54	shah	shah	PROPN
inlawrev-25117	119	55	,	,	PUNCT
inlawrev-25117	119	56	a	a	DET
inlawrev-25117	119	57	practitioner	practitioner	NOUN
inlawrev-25117	119	58	’s	’s	PART
inlawrev-25117	119	59	guide	guide	NOUN
inlawrev-25117	119	60	to	to	PART
inlawrev-25117	119	61	intergovernmental	intergovernmental	ADJ
inlawrev-25117	119	62	fiscal	fiscal	ADJ
inlawrev-25117	119	63	transfers	transfer	NOUN
inlawrev-25117	119	64	,	,	PUNCT
inlawrev-25117	119	65	world	world	NOUN
inlawrev-25117	119	66	bank	bank	PROPN
inlawrev-25117	119	67	pol’y	pol’y	NOUN
inlawrev-25117	119	68	research	research	NOUN
inlawrev-25117	119	69	working	working	NOUN
inlawrev-25117	119	70	paper	paper	NOUN
inlawrev-25117	119	71	no	no	NOUN
inlawrev-25117	119	72	.	.	PROPN
inlawrev-25117	119	73	4039	4039	NUM
inlawrev-25117	119	74	(	(	PUNCT
inlawrev-25117	119	75	2006	2006	NUM
inlawrev-25117	119	76	)	)	PUNCT
inlawrev-25117	119	77	.	.	PUNCT
inlawrev-25117	120	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	120	2	16348943-ilr-53-3_text.indd	16348943-ilr-53-3_text.indd	NUM
inlawrev-25117	120	3	16	16	NUM
inlawrev-25117	121	1	12/14/20	12/14/20	NUM
inlawrev-25117	121	2	9:49	9:49	NUM
inlawrev-25117	122	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	122	2	9:49	9:49	NUM
inlawrev-25117	122	3	am	am	NOUN
inlawrev-25117	122	4	2020	2020	NUM
inlawrev-25117	122	5	]	]	X
inlawrev-25117	122	6	federalizing	federalize	VERB
inlawrev-25117	122	7	tax	tax	NOUN
inlawrev-25117	122	8	justice	justice	NOUN
inlawrev-25117	122	9	467	467	NUM
inlawrev-25117	122	10	moving	move	VERB
inlawrev-25117	122	11	from	from	ADP
inlawrev-25117	122	12	one	one	NUM
inlawrev-25117	122	13	state	state	NOUN
inlawrev-25117	122	14	to	to	ADP
inlawrev-25117	122	15	another	another	PRON
inlawrev-25117	122	16	.	.	PUNCT
inlawrev-25117	123	1	13	13	NUM
inlawrev-25117	123	2	however	however	ADV
inlawrev-25117	123	3	,	,	PUNCT
inlawrev-25117	123	4	the	the	DET
inlawrev-25117	123	5	general	general	ADJ
inlawrev-25117	123	6	academic	academic	ADJ
inlawrev-25117	123	7	consensus	consensus	NOUN
inlawrev-25117	123	8	has	have	AUX
inlawrev-25117	123	9	until	until	SCONJ
inlawrev-25117	123	10	recently	recently	ADV
inlawrev-25117	123	11	been	be	AUX
inlawrev-25117	123	12	against	against	ADP
inlawrev-25117	123	13	fiscal	fiscal	ADJ
inlawrev-25117	123	14	equalization	equalization	NOUN
inlawrev-25117	123	15	.	.	PUNCT
inlawrev-25117	124	1	14	14	NUM
inlawrev-25117	125	1	the	the	DET
inlawrev-25117	125	2	main	main	ADJ
inlawrev-25117	125	3	argument	argument	NOUN
inlawrev-25117	125	4	against	against	ADP
inlawrev-25117	125	5	it	it	PRON
inlawrev-25117	125	6	is	be	AUX
inlawrev-25117	125	7	that	that	SCONJ
inlawrev-25117	125	8	giving	give	VERB
inlawrev-25117	125	9	the	the	DET
inlawrev-25117	125	10	government	government	NOUN
inlawrev-25117	125	11	of	of	ADP
inlawrev-25117	125	12	poorer	poor	ADJ
inlawrev-25117	125	13	states	state	NOUN
inlawrev-25117	125	14	fiscal	fiscal	ADJ
inlawrev-25117	125	15	equalization	equalization	NOUN
inlawrev-25117	125	16	payments	payment	NOUN
inlawrev-25117	125	17	may	may	AUX
inlawrev-25117	125	18	reward	reward	VERB
inlawrev-25117	125	19	wasteful	wasteful	ADJ
inlawrev-25117	125	20	spending	spending	NOUN
inlawrev-25117	125	21	without	without	ADP
inlawrev-25117	125	22	helping	help	VERB
inlawrev-25117	125	23	individuals	individual	NOUN
inlawrev-25117	125	24	residing	reside	VERB
inlawrev-25117	125	25	in	in	ADP
inlawrev-25117	125	26	these	these	DET
inlawrev-25117	125	27	regions	region	NOUN
inlawrev-25117	125	28	.	.	PUNCT
inlawrev-25117	126	1	this	this	PRON
inlawrev-25117	126	2	has	have	AUX
inlawrev-25117	126	3	been	be	AUX
inlawrev-25117	126	4	a	a	DET
inlawrev-25117	126	5	major	major	ADJ
inlawrev-25117	126	6	critique	critique	NOUN
inlawrev-25117	126	7	of	of	ADP
inlawrev-25117	126	8	fiscal	fiscal	ADJ
inlawrev-25117	126	9	equalization	equalization	NOUN
inlawrev-25117	126	10	regimes	regime	NOUN
inlawrev-25117	126	11	in	in	ADP
inlawrev-25117	126	12	germany	germany	PROPN
inlawrev-25117	126	13	,	,	PUNCT
inlawrev-25117	126	14	italy	italy	PROPN
inlawrev-25117	126	15	,	,	PUNCT
inlawrev-25117	126	16	and	and	CCONJ
inlawrev-25117	126	17	canada	canada	PROPN
inlawrev-25117	126	18	.	.	PUNCT
inlawrev-25117	127	1	15	15	NUM
inlawrev-25117	127	2	even	even	ADV
inlawrev-25117	127	3	buchanan	buchanan	PROPN
inlawrev-25117	127	4	recanted	recant	VERB
inlawrev-25117	127	5	his	his	PRON
inlawrev-25117	127	6	earlier	early	ADJ
inlawrev-25117	127	7	support	support	NOUN
inlawrev-25117	127	8	for	for	ADP
inlawrev-25117	127	9	fiscal	fiscal	ADJ
inlawrev-25117	127	10	equalization	equalization	NOUN
inlawrev-25117	127	11	.	.	PUNCT
inlawrev-25117	128	1	16	16	NUM
inlawrev-25117	128	2	beyond	beyond	ADP
inlawrev-25117	128	3	these	these	DET
inlawrev-25117	128	4	arguments	argument	NOUN
inlawrev-25117	128	5	,	,	PUNCT
inlawrev-25117	128	6	the	the	DET
inlawrev-25117	128	7	fundamental	fundamental	ADJ
inlawrev-25117	128	8	reason	reason	NOUN
inlawrev-25117	128	9	the	the	DET
inlawrev-25117	128	10	united	united	PROPN
inlawrev-25117	128	11	states	states	PROPN
inlawrev-25117	128	12	will	will	AUX
inlawrev-25117	128	13	never	never	ADV
inlawrev-25117	128	14	adopt	adopt	VERB
inlawrev-25117	128	15	a	a	DET
inlawrev-25117	128	16	fiscal	fiscal	ADJ
inlawrev-25117	128	17	equalization	equalization	NOUN
inlawrev-25117	128	18	mechanism	mechanism	NOUN
inlawrev-25117	128	19	is	be	AUX
inlawrev-25117	128	20	its	its	PRON
inlawrev-25117	128	21	history	history	NOUN
inlawrev-25117	128	22	.	.	PUNCT
inlawrev-25117	129	1	countries	country	NOUN
inlawrev-25117	129	2	that	that	PRON
inlawrev-25117	129	3	have	have	VERB
inlawrev-25117	129	4	such	such	DET
inlawrev-25117	129	5	a	a	DET
inlawrev-25117	129	6	mechanism	mechanism	NOUN
inlawrev-25117	129	7	are	be	AUX
inlawrev-25117	129	8	typically	typically	ADV
inlawrev-25117	129	9	countries	country	NOUN
inlawrev-25117	129	10	with	with	ADP
inlawrev-25117	129	11	a	a	DET
inlawrev-25117	129	12	history	history	NOUN
inlawrev-25117	129	13	of	of	ADP
inlawrev-25117	129	14	actual	actual	ADJ
inlawrev-25117	129	15	or	or	CCONJ
inlawrev-25117	129	16	potential	potential	ADJ
inlawrev-25117	129	17	division	division	NOUN
inlawrev-25117	129	18	,	,	PUNCT
inlawrev-25117	129	19	with	with	ADP
inlawrev-25117	129	20	equalization	equalization	NOUN
inlawrev-25117	129	21	grants	grant	NOUN
inlawrev-25117	129	22	being	be	AUX
inlawrev-25117	129	23	the	the	DET
inlawrev-25117	129	24	glue	glue	NOUN
inlawrev-25117	129	25	that	that	PRON
inlawrev-25117	129	26	holds	hold	VERB
inlawrev-25117	129	27	the	the	DET
inlawrev-25117	129	28	country	country	NOUN
inlawrev-25117	129	29	together	together	ADV
inlawrev-25117	129	30	.	.	PUNCT
inlawrev-25117	130	1	in	in	ADP
inlawrev-25117	130	2	canada	canada	PROPN
inlawrev-25117	130	3	,	,	PUNCT
inlawrev-25117	130	4	for	for	ADP
inlawrev-25117	130	5	example	example	NOUN
inlawrev-25117	130	6	,	,	PUNCT
inlawrev-25117	130	7	quebec	quebec	PROPN
inlawrev-25117	130	8	,	,	PUNCT
inlawrev-25117	130	9	which	which	PRON
inlawrev-25117	130	10	nearly	nearly	ADV
inlawrev-25117	130	11	seceded	secede	VERB
inlawrev-25117	130	12	from	from	ADP
inlawrev-25117	130	13	canada	canada	PROPN
inlawrev-25117	130	14	in	in	ADP
inlawrev-25117	130	15	two	two	NUM
inlawrev-25117	130	16	closely	closely	ADV
inlawrev-25117	130	17	contested	contest	VERB
inlawrev-25117	130	18	independence	independence	NOUN
inlawrev-25117	130	19	referendums	referendum	NOUN
inlawrev-25117	130	20	,	,	PUNCT
inlawrev-25117	130	21	is	be	AUX
inlawrev-25117	130	22	the	the	DET
inlawrev-25117	130	23	main	main	ADJ
inlawrev-25117	130	24	beneficiary	beneficiary	NOUN
inlawrev-25117	130	25	of	of	ADP
inlawrev-25117	130	26	fiscal	fiscal	ADJ
inlawrev-25117	130	27	equalization	equalization	NOUN
inlawrev-25117	130	28	.	.	PUNCT
inlawrev-25117	131	1	17	17	NUM
inlawrev-25117	132	1	likewise	likewise	ADV
inlawrev-25117	132	2	,	,	PUNCT
inlawrev-25117	132	3	the	the	DET
inlawrev-25117	132	4	german	german	ADJ
inlawrev-25117	132	5	fiscal	fiscal	ADJ
inlawrev-25117	132	6	equalization	equalization	NOUN
inlawrev-25117	132	7	system	system	NOUN
inlawrev-25117	132	8	,	,	PUNCT
inlawrev-25117	132	9	which	which	PRON
inlawrev-25117	132	10	dates	date	VERB
inlawrev-25117	132	11	to	to	ADP
inlawrev-25117	132	12	the	the	DET
inlawrev-25117	132	13	origins	origin	NOUN
inlawrev-25117	132	14	of	of	ADP
inlawrev-25117	132	15	the	the	DET
inlawrev-25117	132	16	federal	federal	PROPN
inlawrev-25117	132	17	republic	republic	NOUN
inlawrev-25117	132	18	,	,	PUNCT
inlawrev-25117	132	19	was	be	AUX
inlawrev-25117	132	20	enhanced	enhance	VERB
inlawrev-25117	132	21	upon	upon	SCONJ
inlawrev-25117	132	22	unification	unification	NOUN
inlawrev-25117	132	23	in	in	ADP
inlawrev-25117	132	24	1990	1990	NUM
inlawrev-25117	132	25	to	to	PART
inlawrev-25117	132	26	bind	bind	VERB
inlawrev-25117	132	27	together	together	ADV
inlawrev-25117	132	28	the	the	DET
inlawrev-25117	132	29	richer	rich	ADJ
inlawrev-25117	132	30	west	west	NOUN
inlawrev-25117	132	31	and	and	CCONJ
inlawrev-25117	132	32	the	the	DET
inlawrev-25117	132	33	poorer	poor	ADJ
inlawrev-25117	132	34	east	east	NOUN
inlawrev-25117	132	35	.	.	PUNCT
inlawrev-25117	133	1	18	18	NUM
inlawrev-25117	133	2	in	in	ADP
inlawrev-25117	133	3	the	the	DET
inlawrev-25117	133	4	united	united	PROPN
inlawrev-25117	133	5	states	states	PROPN
inlawrev-25117	133	6	,	,	PUNCT
inlawrev-25117	133	7	on	on	ADP
inlawrev-25117	133	8	the	the	DET
inlawrev-25117	133	9	other	other	ADJ
inlawrev-25117	133	10	hand	hand	NOUN
inlawrev-25117	133	11	,	,	PUNCT
inlawrev-25117	133	12	the	the	DET
inlawrev-25117	133	13	decisive	decisive	ADJ
inlawrev-25117	133	14	victory	victory	NOUN
inlawrev-25117	133	15	of	of	ADP
inlawrev-25117	133	16	the	the	DET
inlawrev-25117	133	17	union	union	NOUN
inlawrev-25117	133	18	in	in	ADP
inlawrev-25117	133	19	the	the	DET
inlawrev-25117	133	20	civil	civil	ADJ
inlawrev-25117	133	21	war	war	NOUN
inlawrev-25117	133	22	has	have	AUX
inlawrev-25117	133	23	meant	mean	VERB
inlawrev-25117	133	24	that	that	SCONJ
inlawrev-25117	133	25	secession	secession	NOUN
inlawrev-25117	133	26	is	be	AUX
inlawrev-25117	133	27	a	a	DET
inlawrev-25117	133	28	13	13	NUM
inlawrev-25117	133	29	.	.	PUNCT
inlawrev-25117	134	1	charles	charles	PROPN
inlawrev-25117	134	2	m.	m.	PROPN
inlawrev-25117	134	3	tiebout	tiebout	PROPN
inlawrev-25117	134	4	,	,	PUNCT
inlawrev-25117	134	5	a	a	DET
inlawrev-25117	134	6	pure	pure	ADJ
inlawrev-25117	134	7	theory	theory	NOUN
inlawrev-25117	134	8	of	of	ADP
inlawrev-25117	134	9	local	local	ADJ
inlawrev-25117	134	10	expenditures	expenditure	NOUN
inlawrev-25117	134	11	,	,	PUNCT
inlawrev-25117	134	12	64	64	NUM
inlawrev-25117	134	13	j.	j.	PROPN
inlawrev-25117	134	14	pol	pol	PROPN
inlawrev-25117	134	15	.	.	PUNCT
inlawrev-25117	134	16	econ	econ	PROPN
inlawrev-25117	134	17	.	.	PUNCT
inlawrev-25117	135	1	416	416	NUM
inlawrev-25117	135	2	(	(	PUNCT
inlawrev-25117	135	3	1956	1956	NUM
inlawrev-25117	135	4	)	)	PUNCT
inlawrev-25117	135	5	;	;	PUNCT
inlawrev-25117	135	6	stark	stark	ADJ
inlawrev-25117	135	7	,	,	PUNCT
inlawrev-25117	135	8	supra	supra	ADJ
inlawrev-25117	135	9	note	note	NOUN
inlawrev-25117	135	10	6	6	NUM
inlawrev-25117	135	11	.	.	NOUN
inlawrev-25117	135	12	14	14	NUM
inlawrev-25117	135	13	.	.	PUNCT
inlawrev-25117	136	1	see	see	VERB
inlawrev-25117	136	2	,	,	PUNCT
inlawrev-25117	136	3	e.g.	e.g.	ADV
inlawrev-25117	136	4	,	,	PUNCT
inlawrev-25117	136	5	jack	jack	PROPN
inlawrev-25117	136	6	m.	m.	PROPN
inlawrev-25117	136	7	mintz	mintz	PROPN
inlawrev-25117	136	8	,	,	PUNCT
inlawrev-25117	136	9	provincial	provincial	ADJ
inlawrev-25117	136	10	fiscal	fiscal	ADJ
inlawrev-25117	136	11	equalization	equalization	NOUN
inlawrev-25117	136	12	and	and	CCONJ
inlawrev-25117	136	13	territorial	territorial	ADJ
inlawrev-25117	136	14	formula	formula	NOUN
inlawrev-25117	136	15	financing	financing	NOUN
inlawrev-25117	136	16	:	:	PUNCT
inlawrev-25117	136	17	expert	expert	NOUN
inlawrev-25117	136	18	review	review	NOUN
inlawrev-25117	136	19	panel	panel	NOUN
inlawrev-25117	136	20	consultation	consultation	NOUN
inlawrev-25117	136	21	at	at	ADP
inlawrev-25117	136	22	the	the	DET
inlawrev-25117	136	23	c.d	c.d	PROPN
inlawrev-25117	136	24	.	.	PROPN
inlawrev-25117	136	25	howe	howe	PROPN
inlawrev-25117	136	26	institute	institute	PROPN
inlawrev-25117	136	27	(	(	PUNCT
inlawrev-25117	136	28	june	june	PROPN
inlawrev-25117	136	29	10	10	NUM
inlawrev-25117	136	30	,	,	PUNCT
inlawrev-25117	136	31	2005	2005	NUM
inlawrev-25117	136	32	)	)	PUNCT
inlawrev-25117	136	33	(	(	PUNCT
inlawrev-25117	136	34	canada	canada	PROPN
inlawrev-25117	136	35	’s	’s	PART
inlawrev-25117	136	36	system	system	NOUN
inlawrev-25117	136	37	is	be	AUX
inlawrev-25117	136	38	too	too	ADV
inlawrev-25117	136	39	complex	complex	ADJ
inlawrev-25117	136	40	and	and	CCONJ
inlawrev-25117	136	41	undermines	undermine	VERB
inlawrev-25117	136	42	transparency	transparency	NOUN
inlawrev-25117	136	43	)	)	PUNCT
inlawrev-25117	137	1	;	;	PUNCT
inlawrev-25117	137	2	michael	michael	PROPN
inlawrev-25117	137	3	smart	smart	PROPN
inlawrev-25117	137	4	&	&	CCONJ
inlawrev-25117	137	5	richard	richard	PROPN
inlawrev-25117	137	6	m.	m.	PROPN
inlawrev-25117	137	7	bird	bird	PROPN
inlawrev-25117	137	8	,	,	PUNCT
inlawrev-25117	137	9	federal	federal	ADJ
inlawrev-25117	137	10	fiscal	fiscal	ADJ
inlawrev-25117	137	11	arrangements	arrangement	NOUN
inlawrev-25117	137	12	in	in	ADP
inlawrev-25117	137	13	canada	canada	PROPN
inlawrev-25117	137	14	:	:	PUNCT
inlawrev-25117	137	15	an	an	DET
inlawrev-25117	137	16	analysis	analysis	NOUN
inlawrev-25117	137	17	of	of	ADP
inlawrev-25117	137	18	incentives	incentive	NOUN
inlawrev-25117	137	19	,	,	PUNCT
inlawrev-25117	137	20	89	89	NUM
inlawrev-25117	137	21	proc	proc	NOUN
inlawrev-25117	137	22	.	.	PUNCT
inlawrev-25117	137	23	of	of	ADP
inlawrev-25117	137	24	the	the	DET
inlawrev-25117	137	25	ann	ann	PROPN
inlawrev-25117	137	26	.	.	PROPN
inlawrev-25117	137	27	conf	conf	PROPN
inlawrev-25117	137	28	.	.	PUNCT
inlawrev-25117	138	1	on	on	ADP
inlawrev-25117	138	2	tax’n	tax’n	NOUN
inlawrev-25117	138	3	held	hold	VERB
inlawrev-25117	138	4	under	under	ADP
inlawrev-25117	138	5	the	the	DET
inlawrev-25117	138	6	auspices	auspex	NOUN
inlawrev-25117	138	7	of	of	ADP
inlawrev-25117	138	8	the	the	DET
inlawrev-25117	138	9	nat’l	nat’l	NOUN
inlawrev-25117	138	10	tax	tax	NOUN
inlawrev-25117	138	11	ass’n	ass’n	NUM
inlawrev-25117	138	12	-	-	PUNCT
inlawrev-25117	138	13	tax	tax	NOUN
inlawrev-25117	138	14	inst	inst	NOUN
inlawrev-25117	138	15	.	.	PUNCT
inlawrev-25117	139	1	of	of	ADP
inlawrev-25117	139	2	am	be	AUX
inlawrev-25117	139	3	.	.	PUNCT
inlawrev-25117	139	4	1	1	NUM
inlawrev-25117	139	5	(	(	PUNCT
inlawrev-25117	139	6	1996	1996	NUM
inlawrev-25117	139	7	)	)	PUNCT
inlawrev-25117	139	8	(	(	PUNCT
inlawrev-25117	139	9	equalization	equalization	NOUN
inlawrev-25117	139	10	may	may	AUX
inlawrev-25117	139	11	lead	lead	VERB
inlawrev-25117	139	12	recipient	recipient	NOUN
inlawrev-25117	139	13	governments	government	NOUN
inlawrev-25117	139	14	to	to	PART
inlawrev-25117	139	15	adopt	adopt	VERB
inlawrev-25117	139	16	more	more	ADJ
inlawrev-25117	139	17	distortionary	distortionary	ADJ
inlawrev-25117	139	18	taxes	taxis	NOUN
inlawrev-25117	139	19	,	,	PUNCT
inlawrev-25117	139	20	and	and	CCONJ
inlawrev-25117	139	21	insulate	insulate	VERB
inlawrev-25117	139	22	them	they	PRON
inlawrev-25117	139	23	from	from	ADP
inlawrev-25117	139	24	the	the	DET
inlawrev-25117	139	25	fiscal	fiscal	ADJ
inlawrev-25117	139	26	effects	effect	NOUN
inlawrev-25117	139	27	of	of	ADP
inlawrev-25117	139	28	taxpayer	taxpayer	NOUN
inlawrev-25117	139	29	exit	exit	NOUN
inlawrev-25117	139	30	)	)	PUNCT
inlawrev-25117	139	31	;	;	PUNCT
inlawrev-25117	140	1	sam	sam	PROPN
inlawrev-25117	140	2	bucovetsky	bucovetsky	PROPN
inlawrev-25117	140	3	&	&	CCONJ
inlawrev-25117	140	4	michael	michael	PROPN
inlawrev-25117	140	5	smart	smart	PROPN
inlawrev-25117	140	6	,	,	PUNCT
inlawrev-25117	140	7	the	the	DET
inlawrev-25117	140	8	efficiency	efficiency	NOUN
inlawrev-25117	140	9	consequences	consequence	NOUN
inlawrev-25117	140	10	of	of	ADP
inlawrev-25117	140	11	local	local	ADJ
inlawrev-25117	140	12	revenue	revenue	NOUN
inlawrev-25117	140	13	equalization	equalization	NOUN
inlawrev-25117	140	14	:	:	PUNCT
inlawrev-25117	140	15	tax	tax	NOUN
inlawrev-25117	140	16	competition	competition	NOUN
inlawrev-25117	140	17	and	and	CCONJ
inlawrev-25117	140	18	tax	tax	NOUN
inlawrev-25117	140	19	distortions	distortion	NOUN
inlawrev-25117	140	20	,	,	PUNCT
inlawrev-25117	140	21	8	8	NUM
inlawrev-25117	140	22	j.	j.	PROPN
inlawrev-25117	140	23	pub	pub	PROPN
inlawrev-25117	140	24	.	.	PUNCT
inlawrev-25117	141	1	econ	econ	PROPN
inlawrev-25117	141	2	.	.	PUNCT
inlawrev-25117	141	3	theory	theory	NOUN
inlawrev-25117	141	4	119	119	NUM
inlawrev-25117	141	5	(	(	PUNCT
inlawrev-25117	141	6	2006	2006	NUM
inlawrev-25117	141	7	)	)	PUNCT
inlawrev-25117	141	8	.	.	PUNCT
inlawrev-25117	142	1	15	15	X
inlawrev-25117	142	2	.	.	X
inlawrev-25117	143	1	see	see	VERB
inlawrev-25117	143	2	,	,	PUNCT
inlawrev-25117	143	3	e.g.	e.g.	ADV
inlawrev-25117	143	4	,	,	PUNCT
inlawrev-25117	143	5	david	david	PROPN
inlawrev-25117	143	6	albouy	albouy	PROPN
inlawrev-25117	143	7	’s	’s	PART
inlawrev-25117	143	8	study	study	NOUN
inlawrev-25117	143	9	of	of	ADP
inlawrev-25117	143	10	the	the	DET
inlawrev-25117	143	11	canadian	canadian	ADJ
inlawrev-25117	143	12	fiscal	fiscal	ADJ
inlawrev-25117	143	13	equalization	equalization	NOUN
inlawrev-25117	143	14	system	system	NOUN
inlawrev-25117	143	15	,	,	PUNCT
inlawrev-25117	143	16	which	which	PRON
inlawrev-25117	143	17	,	,	PUNCT
inlawrev-25117	143	18	he	he	PRON
inlawrev-25117	143	19	found	find	VERB
inlawrev-25117	143	20	,	,	PUNCT
inlawrev-25117	143	21	exacerbated	exacerbate	VERB
inlawrev-25117	143	22	financial	financial	ADJ
inlawrev-25117	143	23	inequities	inequity	NOUN
inlawrev-25117	143	24	.	.	PUNCT
inlawrev-25117	144	1	david	david	PROPN
inlawrev-25117	144	2	albouy	albouy	PROPN
inlawrev-25117	144	3	,	,	PUNCT
inlawrev-25117	144	4	evaluating	evaluate	VERB
inlawrev-25117	144	5	the	the	DET
inlawrev-25117	144	6	efficiency	efficiency	NOUN
inlawrev-25117	144	7	and	and	CCONJ
inlawrev-25117	144	8	equity	equity	NOUN
inlawrev-25117	144	9	of	of	ADP
inlawrev-25117	144	10	federal	federal	ADJ
inlawrev-25117	144	11	fiscal	fiscal	ADJ
inlawrev-25117	144	12	equalization	equalization	NOUN
inlawrev-25117	144	13	,	,	PUNCT
inlawrev-25117	144	14	nat’l	nat’l	NUM
inlawrev-25117	144	15	bureau	bureau	PROPN
inlawrev-25117	144	16	of	of	ADP
inlawrev-25117	144	17	econ	econ	PROPN
inlawrev-25117	144	18	.	.	PUNCT
inlawrev-25117	145	1	research	research	NOUN
inlawrev-25117	145	2	(	(	PUNCT
inlawrev-25117	145	3	july	july	PROPN
inlawrev-25117	145	4	2010	2010	NUM
inlawrev-25117	145	5	)	)	PUNCT
inlawrev-25117	145	6	,	,	PUNCT
inlawrev-25117	145	7	http://www.nber.org/papers/w16144.pdf	http://www.nber.org/papers/w16144.pdf	NOUN
inlawrev-25117	145	8	[	[	X
inlawrev-25117	145	9	https://perma.cc/dq9m-v6c4	https://perma.cc/dq9m-v6c4	X
inlawrev-25117	145	10	]	]	X
inlawrev-25117	145	11	(	(	PUNCT
inlawrev-25117	145	12	“	"	PUNCT
inlawrev-25117	145	13	canadian	canadian	ADJ
inlawrev-25117	145	14	equalization	equalization	NOUN
inlawrev-25117	145	15	policy	policy	NOUN
inlawrev-25117	145	16	appears	appear	VERB
inlawrev-25117	145	17	neither	neither	CCONJ
inlawrev-25117	145	18	efficient	efficient	ADJ
inlawrev-25117	145	19	nor	nor	CCONJ
inlawrev-25117	145	20	equitable	equitable	ADJ
inlawrev-25117	145	21	,	,	PUNCT
inlawrev-25117	145	22	but	but	CCONJ
inlawrev-25117	145	23	exacerbates	exacerbate	VERB
inlawrev-25117	145	24	pre	pre	ADJ
inlawrev-25117	145	25	-	-	ADJ
inlawrev-25117	145	26	existing	existing	ADJ
inlawrev-25117	145	27	inefficiencies	inefficiency	NOUN
inlawrev-25117	145	28	and	and	CCONJ
inlawrev-25117	145	29	underfunds	underfund	VERB
inlawrev-25117	145	30	minorities	minority	NOUN
inlawrev-25117	145	31	.	.	PUNCT
inlawrev-25117	146	1	locational	locational	ADJ
inlawrev-25117	146	2	inefficiencies	inefficiency	NOUN
inlawrev-25117	146	3	cost	cost	VERB
inlawrev-25117	146	4	canada	canada	PROPN
inlawrev-25117	146	5	0.41	0.41	NUM
inlawrev-25117	146	6	percent	percent	NOUN
inlawrev-25117	146	7	of	of	ADP
inlawrev-25117	146	8	income	income	NOUN
inlawrev-25117	146	9	annually	annually	ADV
inlawrev-25117	146	10	and	and	CCONJ
inlawrev-25117	146	11	cause	cause	VERB
inlawrev-25117	146	12	over	over	ADV
inlawrev-25117	146	13	-	-	PUNCT
inlawrev-25117	146	14	funded	fund	VERB
inlawrev-25117	146	15	provinces	province	NOUN
inlawrev-25117	146	16	to	to	PART
inlawrev-25117	146	17	have	have	VERB
inlawrev-25117	146	18	populations	population	NOUN
inlawrev-25117	146	19	31	31	NUM
inlawrev-25117	146	20	percent	percent	NOUN
inlawrev-25117	146	21	beyond	beyond	ADP
inlawrev-25117	146	22	their	their	PRON
inlawrev-25117	146	23	efficient	efficient	ADJ
inlawrev-25117	146	24	long	long	ADJ
inlawrev-25117	146	25	-	-	PUNCT
inlawrev-25117	146	26	run	run	NOUN
inlawrev-25117	146	27	levels	level	NOUN
inlawrev-25117	146	28	”	"	PUNCT
inlawrev-25117	146	29	)	)	PUNCT
inlawrev-25117	146	30	.	.	PUNCT
inlawrev-25117	147	1	16	16	NUM
inlawrev-25117	147	2	.	.	PUNCT
inlawrev-25117	148	1	james	james	PROPN
inlawrev-25117	148	2	m.	m.	PROPN
inlawrev-25117	148	3	buchanan	buchanan	PROPN
inlawrev-25117	148	4	,	,	PUNCT
inlawrev-25117	148	5	fiscal	fiscal	ADJ
inlawrev-25117	148	6	equalization	equalization	NOUN
inlawrev-25117	148	7	revisited	revisit	VERB
inlawrev-25117	148	8	,	,	PUNCT
inlawrev-25117	148	9	frontier	frontier	NOUN
inlawrev-25117	148	10	centre	centre	NOUN
inlawrev-25117	148	11	for	for	ADP
inlawrev-25117	148	12	public	public	ADJ
inlawrev-25117	148	13	pol’y	pol’y	NOUN
inlawrev-25117	148	14	(	(	PUNCT
inlawrev-25117	148	15	2002	2002	NUM
inlawrev-25117	148	16	)	)	PUNCT
inlawrev-25117	148	17	.	.	PUNCT
inlawrev-25117	149	1	17	17	NUM
inlawrev-25117	149	2	.	.	PUNCT
inlawrev-25117	149	3	stark	stark	PROPN
inlawrev-25117	149	4	,	,	PUNCT
inlawrev-25117	149	5	supra	supra	PROPN
inlawrev-25117	149	6	note	note	NOUN
inlawrev-25117	149	7	6	6	NUM
inlawrev-25117	149	8	,	,	PUNCT
inlawrev-25117	149	9	at	at	ADP
inlawrev-25117	149	10	958	958	NUM
inlawrev-25117	149	11	-	-	SYM
inlawrev-25117	149	12	59	59	NUM
inlawrev-25117	149	13	.	.	PUNCT
inlawrev-25117	149	14	18	18	NUM
inlawrev-25117	149	15	.	.	PUNCT
inlawrev-25117	150	1	wolfgang	wolfgang	PROPN
inlawrev-25117	150	2	renzsch	renzsch	PROPN
inlawrev-25117	150	3	,	,	PUNCT
inlawrev-25117	150	4	financing	finance	VERB
inlawrev-25117	150	5	german	german	ADJ
inlawrev-25117	150	6	unity	unity	NOUN
inlawrev-25117	150	7	:	:	PUNCT
inlawrev-25117	150	8	fiscal	fiscal	ADJ
inlawrev-25117	150	9	conflict	conflict	NOUN
inlawrev-25117	150	10	resolution	resolution	NOUN
inlawrev-25117	150	11	in	in	ADP
inlawrev-25117	150	12	a	a	DET
inlawrev-25117	150	13	complex	complex	ADJ
inlawrev-25117	150	14	federation	federation	NOUN
inlawrev-25117	150	15	,	,	PUNCT
inlawrev-25117	150	16	28	28	NUM
inlawrev-25117	150	17	publius	publius	PROPN
inlawrev-25117	150	18	j.	j.	PROPN
inlawrev-25117	150	19	of	of	ADP
inlawrev-25117	150	20	federalism	federalism	NOUN
inlawrev-25117	150	21	127	127	NUM
inlawrev-25117	150	22	(	(	PUNCT
inlawrev-25117	150	23	1998	1998	NUM
inlawrev-25117	150	24	)	)	PUNCT
inlawrev-25117	150	25	.	.	PUNCT
inlawrev-25117	151	1	this	this	DET
inlawrev-25117	151	2	system	system	NOUN
inlawrev-25117	151	3	is	be	AUX
inlawrev-25117	151	4	now	now	ADV
inlawrev-25117	151	5	being	be	AUX
inlawrev-25117	151	6	re	re	VERB
inlawrev-25117	151	7	-	-	VERB
inlawrev-25117	151	8	evaluated	evaluate	VERB
inlawrev-25117	151	9	and	and	CCONJ
inlawrev-25117	151	10	must	must	AUX
inlawrev-25117	151	11	be	be	AUX
inlawrev-25117	151	12	changed	change	VERB
inlawrev-25117	151	13	by	by	ADP
inlawrev-25117	151	14	2019	2019	NUM
inlawrev-25117	151	15	.	.	PUNCT
inlawrev-25117	152	1	see	see	VERB
inlawrev-25117	152	2	wolfgang	wolfgang	PROPN
inlawrev-25117	152	3	kitterer	kitterer	PROPN
inlawrev-25117	152	4	,	,	PUNCT
inlawrev-25117	152	5	bundesstaatsreform	bundesstaatsreform	NOUN
inlawrev-25117	152	6	und	und	PROPN
inlawrev-25117	152	7	zukunft	zukunft	PROPN
inlawrev-25117	152	8	der	der	PROPN
inlawrev-25117	152	9	finanzverfassung	finanzverfassung	PROPN
inlawrev-25117	152	10	,	,	PUNCT
inlawrev-25117	152	11	fifo	fifo	ADJ
inlawrev-25117	152	12	-	-	PUNCT
inlawrev-25117	152	13	cpe	cpe	PROPN
inlawrev-25117	152	14	discussion	discussion	NOUN
inlawrev-25117	152	15	paper	paper	NOUN
inlawrev-25117	152	16	no	no	INTJ
inlawrev-25117	152	17	.	.	NOUN
inlawrev-25117	153	1	07	07	NUM
inlawrev-25117	153	2	-	-	SYM
inlawrev-25117	153	3	3	3	NUM
inlawrev-25117	153	4	,	,	PUNCT
inlawrev-25117	153	5	econstor	econstor	NOUN
inlawrev-25117	153	6	(	(	PUNCT
inlawrev-25117	153	7	2007	2007	NUM
inlawrev-25117	153	8	)	)	PUNCT
inlawrev-25117	153	9	;	;	PUNCT
inlawrev-25117	153	10	valeria	valeria	PROPN
inlawrev-25117	153	11	losco	losco	PROPN
inlawrev-25117	153	12	,	,	PUNCT
inlawrev-25117	153	13	competition	competition	NOUN
inlawrev-25117	153	14	and	and	CCONJ
inlawrev-25117	153	15	equalization	equalization	NOUN
inlawrev-25117	153	16	:	:	PUNCT
inlawrev-25117	153	17	rethinking	rethink	VERB
inlawrev-25117	153	18	german	german	ADJ
inlawrev-25117	153	19	federalism	federalism	NOUN
inlawrev-25117	153	20	after	after	ADP
inlawrev-25117	153	21	recent	recent	ADJ
inlawrev-25117	153	22	legislative	legislative	ADJ
inlawrev-25117	153	23	reform	reform	NOUN
inlawrev-25117	153	24	,	,	PUNCT
inlawrev-25117	153	25	bocconi	bocconi	ADJ
inlawrev-25117	153	26	legal	legal	ADJ
inlawrev-25117	153	27	studies	study	NOUN
inlawrev-25117	153	28	research	research	NOUN
inlawrev-25117	153	29	paper	paper	NOUN
inlawrev-25117	153	30	no	no	NOUN
inlawrev-25117	153	31	.	.	PROPN
inlawrev-25117	153	32	13	13	NUM
inlawrev-25117	153	33	(	(	PUNCT
inlawrev-25117	153	34	2006	2006	NUM
inlawrev-25117	153	35	)	)	PUNCT
inlawrev-25117	153	36	;	;	PUNCT
inlawrev-25117	153	37	jochen	jochen	PROPN
inlawrev-25117	153	38	zimmer	zimmer	PROPN
inlawrev-25117	153	39	,	,	PUNCT
inlawrev-25117	153	40	the	the	DET
inlawrev-25117	153	41	german	german	ADJ
inlawrev-25117	153	42	financial	financial	ADJ
inlawrev-25117	153	43	equalisation	equalisation	NOUN
inlawrev-25117	153	44	system	system	NOUN
inlawrev-25117	153	45	:	:	PUNCT
inlawrev-25117	153	46	taking	take	VERB
inlawrev-25117	153	47	account	account	NOUN
inlawrev-25117	153	48	of	of	ADP
inlawrev-25117	153	49	differences	difference	NOUN
inlawrev-25117	153	50	in	in	ADP
inlawrev-25117	153	51	regional	regional	ADJ
inlawrev-25117	153	52	purchasing	purchase	VERB
inlawrev-25117	153	53	powers	power	NOUN
inlawrev-25117	153	54	(	(	PUNCT
inlawrev-25117	153	55	2015	2015	NUM
inlawrev-25117	153	56	)	)	PUNCT
inlawrev-25117	153	57	.	.	PUNCT
inlawrev-25117	154	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	154	2	17348943-ilr-53-3_text.indd	17348943-ilr-53-3_text.indd	NUM
inlawrev-25117	154	3	17	17	NUM
inlawrev-25117	154	4	12/14/20	12/14/20	PROPN
inlawrev-25117	154	5	9:49	9:49	NUM
inlawrev-25117	154	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	154	7	9:49	9:49	NUM
inlawrev-25117	154	8	am	be	AUX
inlawrev-25117	154	9	468	468	NUM
inlawrev-25117	154	10	indiana	indiana	PROPN
inlawrev-25117	154	11	law	law	PROPN
inlawrev-25117	154	12	review	review	NOUN
inlawrev-25117	155	1	[	[	X
inlawrev-25117	155	2	vol	vol	NOUN
inlawrev-25117	155	3	.	.	PUNCT
inlawrev-25117	155	4	53:461	53:461	NUM
inlawrev-25117	155	5	constitutional	constitutional	ADJ
inlawrev-25117	155	6	impossibility	impossibility	NOUN
inlawrev-25117	155	7	,	,	PUNCT
inlawrev-25117	155	8	and	and	CCONJ
inlawrev-25117	155	9	a	a	DET
inlawrev-25117	155	10	u.s	u.s	PROPN
inlawrev-25117	155	11	.	.	PROPN
inlawrev-25117	155	12	fiscal	fiscal	ADJ
inlawrev-25117	155	13	equalization	equalization	NOUN
inlawrev-25117	155	14	program	program	NOUN
inlawrev-25117	155	15	seems	seem	VERB
inlawrev-25117	155	16	highly	highly	ADV
inlawrev-25117	155	17	unlikely	unlikely	ADJ
inlawrev-25117	155	18	to	to	PART
inlawrev-25117	155	19	ever	ever	ADV
inlawrev-25117	155	20	be	be	AUX
inlawrev-25117	155	21	enacted	enact	VERB
inlawrev-25117	155	22	.	.	PUNCT
inlawrev-25117	156	1	as	as	SCONJ
inlawrev-25117	156	2	kirk	kirk	PROPN
inlawrev-25117	156	3	stark	stark	PROPN
inlawrev-25117	156	4	writes	write	VERB
inlawrev-25117	156	5	:	:	PUNCT
inlawrev-25117	156	6	unlike	unlike	ADP
inlawrev-25117	156	7	other	other	ADJ
inlawrev-25117	156	8	federations	federation	NOUN
inlawrev-25117	156	9	that	that	PRON
inlawrev-25117	156	10	have	have	AUX
inlawrev-25117	156	11	adopted	adopt	VERB
inlawrev-25117	156	12	equalization	equalization	NOUN
inlawrev-25117	156	13	policies	policy	NOUN
inlawrev-25117	156	14	,	,	PUNCT
inlawrev-25117	156	15	the	the	DET
inlawrev-25117	156	16	united	united	PROPN
inlawrev-25117	156	17	states	states	PROPN
inlawrev-25117	156	18	is	be	AUX
inlawrev-25117	156	19	under	under	ADP
inlawrev-25117	156	20	no	no	DET
inlawrev-25117	156	21	threat	threat	NOUN
inlawrev-25117	156	22	of	of	ADP
inlawrev-25117	156	23	secession	secession	NOUN
inlawrev-25117	156	24	or	or	CCONJ
inlawrev-25117	156	25	other	other	ADJ
inlawrev-25117	156	26	sectional	sectional	ADJ
inlawrev-25117	156	27	crisis	crisis	NOUN
inlawrev-25117	156	28	that	that	PRON
inlawrev-25117	156	29	might	might	AUX
inlawrev-25117	156	30	motivate	motivate	VERB
inlawrev-25117	156	31	such	such	DET
inlawrev-25117	156	32	a	a	DET
inlawrev-25117	156	33	reform	reform	NOUN
inlawrev-25117	156	34	to	to	ADP
inlawrev-25117	156	35	the	the	DET
inlawrev-25117	156	36	country	country	NOUN
inlawrev-25117	156	37	’s	’s	PART
inlawrev-25117	156	38	intergovernmental	intergovernmental	ADJ
inlawrev-25117	156	39	fiscal	fiscal	ADJ
inlawrev-25117	156	40	arrangements	arrangement	NOUN
inlawrev-25117	156	41	.	.	PUNCT
inlawrev-25117	157	1	the	the	DET
inlawrev-25117	157	2	cluster	cluster	NOUN
inlawrev-25117	157	3	of	of	ADP
inlawrev-25117	157	4	poor	poor	ADJ
inlawrev-25117	157	5	states	state	NOUN
inlawrev-25117	157	6	that	that	PRON
inlawrev-25117	157	7	stand	stand	VERB
inlawrev-25117	157	8	to	to	PART
inlawrev-25117	157	9	benefit	benefit	VERB
inlawrev-25117	157	10	most	most	ADV
inlawrev-25117	157	11	from	from	ADP
inlawrev-25117	157	12	an	an	DET
inlawrev-25117	157	13	equalization	equalization	NOUN
inlawrev-25117	157	14	regime	regime	NOUN
inlawrev-25117	157	15	,	,	PUNCT
inlawrev-25117	157	16	however	however	ADV
inlawrev-25117	157	17	,	,	PUNCT
inlawrev-25117	157	18	represent	represent	VERB
inlawrev-25117	157	19	a	a	DET
inlawrev-25117	157	20	key	key	NOUN
inlawrev-25117	157	21	(	(	PUNCT
inlawrev-25117	157	22	and	and	CCONJ
inlawrev-25117	157	23	growing	grow	VERB
inlawrev-25117	157	24	)	)	PUNCT
inlawrev-25117	157	25	electoral	electoral	ADJ
inlawrev-25117	157	26	prize	prize	NOUN
inlawrev-25117	157	27	in	in	ADP
inlawrev-25117	157	28	u.s	u.s	PROPN
inlawrev-25117	157	29	.	.	PROPN
inlawrev-25117	157	30	politics	politic	NOUN
inlawrev-25117	157	31	.	.	PUNCT
inlawrev-25117	158	1	if	if	SCONJ
inlawrev-25117	158	2	equalization	equalization	NOUN
inlawrev-25117	158	3	is	be	AUX
inlawrev-25117	158	4	to	to	PART
inlawrev-25117	158	5	gain	gain	VERB
inlawrev-25117	158	6	a	a	DET
inlawrev-25117	158	7	political	political	ADJ
inlawrev-25117	158	8	footing	footing	NOUN
inlawrev-25117	158	9	in	in	ADP
inlawrev-25117	158	10	the	the	DET
inlawrev-25117	158	11	united	united	PROPN
inlawrev-25117	158	12	states	states	PROPN
inlawrev-25117	158	13	,	,	PUNCT
inlawrev-25117	158	14	the	the	DET
inlawrev-25117	158	15	most	most	ADV
inlawrev-25117	158	16	likely	likely	ADJ
inlawrev-25117	158	17	path	path	NOUN
inlawrev-25117	158	18	would	would	AUX
inlawrev-25117	158	19	be	be	AUX
inlawrev-25117	158	20	through	through	ADP
inlawrev-25117	158	21	the	the	DET
inlawrev-25117	158	22	efforts	effort	NOUN
inlawrev-25117	158	23	of	of	ADP
inlawrev-25117	158	24	political	political	ADJ
inlawrev-25117	158	25	entrepreneurs	entrepreneur	NOUN
inlawrev-25117	158	26	using	use	VERB
inlawrev-25117	158	27	it	it	PRON
inlawrev-25117	158	28	as	as	ADP
inlawrev-25117	158	29	a	a	DET
inlawrev-25117	158	30	policy	policy	NOUN
inlawrev-25117	158	31	reform	reform	NOUN
inlawrev-25117	158	32	designed	design	VERB
inlawrev-25117	158	33	to	to	PART
inlawrev-25117	158	34	win	win	VERB
inlawrev-25117	158	35	the	the	DET
inlawrev-25117	158	36	allegiance	allegiance	NOUN
inlawrev-25117	158	37	of	of	ADP
inlawrev-25117	158	38	that	that	DET
inlawrev-25117	158	39	region	region	NOUN
inlawrev-25117	158	40	’s	’s	PART
inlawrev-25117	158	41	voters	voter	NOUN
inlawrev-25117	158	42	.	.	PUNCT
inlawrev-25117	159	1	of	of	ADP
inlawrev-25117	159	2	course	course	NOUN
inlawrev-25117	159	3	,	,	PUNCT
inlawrev-25117	159	4	equalization	equalization	NOUN
inlawrev-25117	159	5	is	be	AUX
inlawrev-25117	159	6	not	not	PART
inlawrev-25117	159	7	the	the	DET
inlawrev-25117	159	8	exclusive	exclusive	ADJ
inlawrev-25117	159	9	policy	policy	NOUN
inlawrev-25117	159	10	tool	tool	NOUN
inlawrev-25117	159	11	available	available	ADJ
inlawrev-25117	159	12	to	to	ADP
inlawrev-25117	159	13	these	these	DET
inlawrev-25117	159	14	entrepreneurs	entrepreneur	NOUN
inlawrev-25117	159	15	,	,	PUNCT
inlawrev-25117	159	16	perhaps	perhaps	ADV
inlawrev-25117	159	17	not	not	PART
inlawrev-25117	159	18	even	even	ADV
inlawrev-25117	159	19	the	the	DET
inlawrev-25117	159	20	most	most	ADV
inlawrev-25117	159	21	effective	effective	ADJ
inlawrev-25117	159	22	;	;	PUNCT
inlawrev-25117	159	23	yet	yet	CCONJ
inlawrev-25117	159	24	it	it	PRON
inlawrev-25117	159	25	may	may	AUX
inlawrev-25117	159	26	offer	offer	VERB
inlawrev-25117	159	27	promise	promise	NOUN
inlawrev-25117	159	28	as	as	ADP
inlawrev-25117	159	29	a	a	DET
inlawrev-25117	159	30	high	high	ADJ
inlawrev-25117	159	31	-	-	PUNCT
inlawrev-25117	159	32	visibility	visibility	NOUN
inlawrev-25117	159	33	reform	reform	NOUN
inlawrev-25117	159	34	that	that	PRON
inlawrev-25117	159	35	signals	signal	VERB
inlawrev-25117	159	36	a	a	DET
inlawrev-25117	159	37	new	new	ADJ
inlawrev-25117	159	38	approach	approach	NOUN
inlawrev-25117	159	39	to	to	ADP
inlawrev-25117	159	40	designing	design	VERB
inlawrev-25117	159	41	u.s	u.s	PROPN
inlawrev-25117	159	42	.	.	PROPN
inlawrev-25117	159	43	institutions	institution	NOUN
inlawrev-25117	159	44	of	of	ADP
inlawrev-25117	159	45	fiscal	fiscal	ADJ
inlawrev-25117	159	46	federalism	federalism	NOUN
inlawrev-25117	159	47	.	.	PUNCT
inlawrev-25117	160	1	19	19	NUM
inlawrev-25117	160	2	this	this	PRON
inlawrev-25117	160	3	seems	seem	VERB
inlawrev-25117	160	4	unlikely	unlikely	ADJ
inlawrev-25117	160	5	to	to	PART
inlawrev-25117	160	6	be	be	AUX
inlawrev-25117	160	7	right	right	ADJ
inlawrev-25117	160	8	,	,	PUNCT
inlawrev-25117	160	9	from	from	ADP
inlawrev-25117	160	10	a	a	DET
inlawrev-25117	160	11	2020	2020	NUM
inlawrev-25117	160	12	perspective	perspective	NOUN
inlawrev-25117	160	13	.	.	PUNCT
inlawrev-25117	161	1	the	the	DET
inlawrev-25117	161	2	idea	idea	NOUN
inlawrev-25117	161	3	that	that	SCONJ
inlawrev-25117	161	4	the	the	DET
inlawrev-25117	161	5	rise	rise	NOUN
inlawrev-25117	161	6	of	of	ADP
inlawrev-25117	161	7	the	the	DET
inlawrev-25117	161	8	south	south	NOUN
inlawrev-25117	161	9	would	would	AUX
inlawrev-25117	161	10	enable	enable	VERB
inlawrev-25117	161	11	southern	southern	ADJ
inlawrev-25117	161	12	politicians	politician	NOUN
inlawrev-25117	161	13	to	to	PART
inlawrev-25117	161	14	successfully	successfully	ADV
inlawrev-25117	161	15	enact	enact	VERB
inlawrev-25117	161	16	a	a	DET
inlawrev-25117	161	17	fiscal	fiscal	ADJ
inlawrev-25117	161	18	equalization	equalization	NOUN
inlawrev-25117	161	19	program	program	NOUN
inlawrev-25117	161	20	ignores	ignore	VERB
inlawrev-25117	161	21	the	the	DET
inlawrev-25117	161	22	fact	fact	NOUN
inlawrev-25117	161	23	that	that	SCONJ
inlawrev-25117	161	24	this	this	PRON
inlawrev-25117	161	25	has	have	AUX
inlawrev-25117	161	26	not	not	PART
inlawrev-25117	161	27	happened	happen	VERB
inlawrev-25117	161	28	in	in	ADP
inlawrev-25117	161	29	the	the	DET
inlawrev-25117	161	30	long	long	ADJ
inlawrev-25117	161	31	years	year	NOUN
inlawrev-25117	161	32	of	of	ADP
inlawrev-25117	161	33	southern	southern	ADJ
inlawrev-25117	161	34	political	political	ADJ
inlawrev-25117	161	35	influence	influence	NOUN
inlawrev-25117	161	36	over	over	ADP
inlawrev-25117	161	37	first	first	ADV
inlawrev-25117	161	38	the	the	DET
inlawrev-25117	161	39	democratic	democratic	ADJ
inlawrev-25117	161	40	and	and	CCONJ
inlawrev-25117	161	41	,	,	PUNCT
inlawrev-25117	161	42	later	later	ADV
inlawrev-25117	161	43	,	,	PUNCT
inlawrev-25117	161	44	the	the	DET
inlawrev-25117	161	45	republican	republican	ADJ
inlawrev-25117	161	46	parties	party	NOUN
inlawrev-25117	161	47	.	.	PUNCT
inlawrev-25117	162	1	however	however	ADV
inlawrev-25117	162	2	,	,	PUNCT
inlawrev-25117	162	3	it	it	PRON
inlawrev-25117	162	4	may	may	AUX
inlawrev-25117	162	5	be	be	AUX
inlawrev-25117	162	6	that	that	SCONJ
inlawrev-25117	162	7	concerns	concern	NOUN
inlawrev-25117	162	8	about	about	ADP
inlawrev-25117	162	9	the	the	DET
inlawrev-25117	162	10	result	result	NOUN
inlawrev-25117	162	11	of	of	ADP
inlawrev-25117	162	12	the	the	DET
inlawrev-25117	162	13	2016	2016	NUM
inlawrev-25117	162	14	election	election	NOUN
inlawrev-25117	162	15	will	will	AUX
inlawrev-25117	162	16	lead	lead	VERB
inlawrev-25117	162	17	some	some	DET
inlawrev-25117	162	18	politicians	politician	NOUN
inlawrev-25117	162	19	from	from	ADP
inlawrev-25117	162	20	both	both	DET
inlawrev-25117	162	21	parties	party	NOUN
inlawrev-25117	162	22	to	to	PART
inlawrev-25117	162	23	support	support	VERB
inlawrev-25117	162	24	less	less	ADV
inlawrev-25117	162	25	extreme	extreme	ADJ
inlawrev-25117	162	26	forms	form	NOUN
inlawrev-25117	162	27	of	of	ADP
inlawrev-25117	162	28	aid	aid	NOUN
inlawrev-25117	162	29	for	for	ADP
inlawrev-25117	162	30	disadvantaged	disadvantaged	ADJ
inlawrev-25117	162	31	regions	region	NOUN
inlawrev-25117	162	32	,	,	PUNCT
inlawrev-25117	162	33	such	such	ADJ
inlawrev-25117	162	34	as	as	ADP
inlawrev-25117	162	35	the	the	DET
inlawrev-25117	162	36	opportunity	opportunity	NOUN
inlawrev-25117	162	37	zone	zone	NOUN
inlawrev-25117	162	38	legislation	legislation	NOUN
inlawrev-25117	162	39	that	that	PRON
inlawrev-25117	162	40	was	be	AUX
inlawrev-25117	162	41	proposed	propose	VERB
inlawrev-25117	162	42	on	on	ADP
inlawrev-25117	162	43	a	a	DET
inlawrev-25117	162	44	bipartisan	bipartisan	ADJ
inlawrev-25117	162	45	basis	basis	NOUN
inlawrev-25117	162	46	and	and	CCONJ
inlawrev-25117	162	47	enacted	enact	VERB
inlawrev-25117	162	48	into	into	ADP
inlawrev-25117	162	49	law	law	NOUN
inlawrev-25117	162	50	in	in	ADP
inlawrev-25117	162	51	2017	2017	NUM
inlawrev-25117	162	52	.	.	PUNCT
inlawrev-25117	163	1	20	20	NUM
inlawrev-25117	163	2	we	we	PRON
inlawrev-25117	163	3	believe	believe	VERB
inlawrev-25117	163	4	that	that	SCONJ
inlawrev-25117	163	5	a	a	DET
inlawrev-25117	163	6	tax	tax	NOUN
inlawrev-25117	163	7	incentive	incentive	NOUN
inlawrev-25117	163	8	proposal	proposal	NOUN
inlawrev-25117	163	9	,	,	PUNCT
inlawrev-25117	163	10	like	like	ADP
inlawrev-25117	163	11	the	the	DET
inlawrev-25117	163	12	one	one	NUM
inlawrev-25117	163	13	outlined	outline	VERB
inlawrev-25117	163	14	in	in	ADP
inlawrev-25117	163	15	part	part	NOUN
inlawrev-25117	163	16	5	5	NUM
inlawrev-25117	163	17	below	below	ADV
inlawrev-25117	163	18	,	,	PUNCT
inlawrev-25117	163	19	is	be	AUX
inlawrev-25117	163	20	more	more	ADV
inlawrev-25117	163	21	politically	politically	ADV
inlawrev-25117	163	22	feasible	feasible	ADJ
inlawrev-25117	163	23	than	than	ADP
inlawrev-25117	163	24	fiscal	fiscal	ADJ
inlawrev-25117	163	25	equalization	equalization	NOUN
inlawrev-25117	163	26	.	.	PUNCT
inlawrev-25117	164	1	fiscal	fiscal	ADJ
inlawrev-25117	164	2	equalization	equalization	NOUN
inlawrev-25117	164	3	is	be	AUX
inlawrev-25117	164	4	unlikely	unlikely	ADJ
inlawrev-25117	164	5	in	in	ADP
inlawrev-25117	164	6	the	the	DET
inlawrev-25117	164	7	united	united	PROPN
inlawrev-25117	164	8	states	states	PROPN
inlawrev-25117	164	9	for	for	ADP
inlawrev-25117	164	10	the	the	DET
inlawrev-25117	164	11	reasons	reason	NOUN
inlawrev-25117	164	12	given	give	VERB
inlawrev-25117	164	13	above	above	ADV
inlawrev-25117	164	14	,	,	PUNCT
inlawrev-25117	164	15	and	and	CCONJ
inlawrev-25117	164	16	because	because	SCONJ
inlawrev-25117	164	17	the	the	DET
inlawrev-25117	164	18	idea	idea	NOUN
inlawrev-25117	164	19	that	that	SCONJ
inlawrev-25117	164	20	the	the	DET
inlawrev-25117	164	21	richer	rich	ADJ
inlawrev-25117	164	22	states	state	NOUN
inlawrev-25117	164	23	should	should	AUX
inlawrev-25117	164	24	help	help	VERB
inlawrev-25117	164	25	out	out	ADP
inlawrev-25117	164	26	the	the	DET
inlawrev-25117	164	27	poorer	poor	ADJ
inlawrev-25117	164	28	states	state	NOUN
inlawrev-25117	164	29	is	be	AUX
inlawrev-25117	164	30	antithetical	antithetical	ADJ
inlawrev-25117	164	31	to	to	ADP
inlawrev-25117	164	32	the	the	DET
inlawrev-25117	164	33	american	american	ADJ
inlawrev-25117	164	34	conception	conception	NOUN
inlawrev-25117	164	35	of	of	ADP
inlawrev-25117	164	36	federalism	federalism	NOUN
inlawrev-25117	164	37	as	as	ADP
inlawrev-25117	164	38	a	a	DET
inlawrev-25117	164	39	union	union	NOUN
inlawrev-25117	164	40	of	of	ADP
inlawrev-25117	164	41	equal	equal	ADJ
inlawrev-25117	164	42	sovereign	sovereign	ADJ
inlawrev-25117	164	43	states	state	NOUN
inlawrev-25117	164	44	with	with	ADP
inlawrev-25117	164	45	equal	equal	ADJ
inlawrev-25117	164	46	dignity	dignity	NOUN
inlawrev-25117	164	47	to	to	ADP
inlawrev-25117	164	48	the	the	DET
inlawrev-25117	164	49	federal	federal	ADJ
inlawrev-25117	164	50	government	government	NOUN
inlawrev-25117	164	51	above	above	ADP
inlawrev-25117	164	52	them	they	PRON
inlawrev-25117	164	53	.	.	PUNCT
inlawrev-25117	165	1	21	21	NUM
inlawrev-25117	165	2	in	in	ADP
inlawrev-25117	165	3	addition	addition	NOUN
inlawrev-25117	165	4	,	,	PUNCT
inlawrev-25117	165	5	there	there	PRON
inlawrev-25117	165	6	are	be	VERB
inlawrev-25117	165	7	practically	practically	ADV
inlawrev-25117	165	8	no	no	DET
inlawrev-25117	165	9	supporters	supporter	NOUN
inlawrev-25117	165	10	of	of	ADP
inlawrev-25117	165	11	fiscal	fiscal	ADJ
inlawrev-25117	165	12	equalization	equalization	NOUN
inlawrev-25117	165	13	in	in	ADP
inlawrev-25117	165	14	the	the	DET
inlawrev-25117	165	15	united	united	PROPN
inlawrev-25117	165	16	states	states	PROPN
inlawrev-25117	165	17	;	;	PUNCT
inlawrev-25117	165	18	existing	exist	VERB
inlawrev-25117	165	19	literature	literature	NOUN
inlawrev-25117	165	20	on	on	ADP
inlawrev-25117	165	21	the	the	DET
inlawrev-25117	165	22	subject	subject	NOUN
inlawrev-25117	165	23	has	have	AUX
inlawrev-25117	165	24	generally	generally	ADV
inlawrev-25117	165	25	harped	harp	VERB
inlawrev-25117	165	26	on	on	ADP
inlawrev-25117	165	27	the	the	DET
inlawrev-25117	165	28	alleged	allege	VERB
inlawrev-25117	165	29	unfairness	unfairness	NOUN
inlawrev-25117	165	30	of	of	ADP
inlawrev-25117	165	31	some	some	DET
inlawrev-25117	165	32	states	state	NOUN
inlawrev-25117	165	33	paying	pay	VERB
inlawrev-25117	165	34	more	more	ADV
inlawrev-25117	165	35	and	and	CCONJ
inlawrev-25117	165	36	receiving	receive	VERB
inlawrev-25117	165	37	less	less	ADJ
inlawrev-25117	165	38	from	from	ADP
inlawrev-25117	165	39	the	the	DET
inlawrev-25117	165	40	federal	federal	ADJ
inlawrev-25117	165	41	government	government	NOUN
inlawrev-25117	165	42	than	than	ADP
inlawrev-25117	165	43	others	other	NOUN
inlawrev-25117	165	44	(	(	PUNCT
inlawrev-25117	165	45	see	see	VERB
inlawrev-25117	165	46	,	,	PUNCT
inlawrev-25117	165	47	e.g.	e.g.	ADV
inlawrev-25117	165	48	,	,	PUNCT
inlawrev-25117	165	49	the	the	DET
inlawrev-25117	165	50	current	current	ADJ
inlawrev-25117	165	51	debates	debate	NOUN
inlawrev-25117	165	52	about	about	ADP
inlawrev-25117	165	53	the	the	DET
inlawrev-25117	165	54	cap	cap	NOUN
inlawrev-25117	165	55	imposed	impose	VERB
inlawrev-25117	165	56	in	in	ADP
inlawrev-25117	165	57	2017	2017	NUM
inlawrev-25117	165	58	on	on	ADP
inlawrev-25117	165	59	the	the	DET
inlawrev-25117	165	60	state	state	NOUN
inlawrev-25117	165	61	and	and	CCONJ
inlawrev-25117	165	62	local	local	ADJ
inlawrev-25117	165	63	tax	tax	NOUN
inlawrev-25117	165	64	deduction	deduction	NOUN
inlawrev-25117	165	65	,	,	PUNCT
inlawrev-25117	165	66	perceived	perceive	VERB
inlawrev-25117	165	67	by	by	ADP
inlawrev-25117	165	68	some	some	PRON
inlawrev-25117	165	69	as	as	ADV
inlawrev-25117	165	70	unfair	unfair	ADJ
inlawrev-25117	165	71	to	to	ADP
inlawrev-25117	165	72	the	the	DET
inlawrev-25117	165	73	blue	blue	ADJ
inlawrev-25117	165	74	states	state	NOUN
inlawrev-25117	165	75	)	)	PUNCT
inlawrev-25117	165	76	.	.	PUNCT
inlawrev-25117	166	1	22	22	NUM
inlawrev-25117	166	2	tax	tax	NOUN
inlawrev-25117	166	3	incentives	incentive	NOUN
inlawrev-25117	166	4	,	,	PUNCT
inlawrev-25117	166	5	on	on	ADP
inlawrev-25117	166	6	the	the	DET
inlawrev-25117	166	7	other	other	ADJ
inlawrev-25117	166	8	hand	hand	NOUN
inlawrev-25117	166	9	,	,	PUNCT
inlawrev-25117	166	10	are	be	AUX
inlawrev-25117	166	11	a	a	DET
inlawrev-25117	166	12	long	long	ADJ
inlawrev-25117	166	13	american	american	ADJ
inlawrev-25117	166	14	tradition	tradition	NOUN
inlawrev-25117	166	15	,	,	PUNCT
inlawrev-25117	166	16	both	both	CCONJ
inlawrev-25117	166	17	at	at	ADP
inlawrev-25117	166	18	the	the	DET
inlawrev-25117	166	19	federal	federal	ADJ
inlawrev-25117	166	20	level	level	NOUN
inlawrev-25117	166	21	and	and	CCONJ
inlawrev-25117	166	22	at	at	ADP
inlawrev-25117	166	23	the	the	DET
inlawrev-25117	166	24	state	state	NOUN
inlawrev-25117	166	25	and	and	CCONJ
inlawrev-25117	166	26	local	local	ADJ
inlawrev-25117	166	27	level	level	NOUN
inlawrev-25117	166	28	.	.	PUNCT
inlawrev-25117	167	1	23	23	NUM
inlawrev-25117	168	1	moreover	moreover	ADV
inlawrev-25117	168	2	,	,	PUNCT
inlawrev-25117	168	3	the	the	DET
inlawrev-25117	168	4	kind	kind	NOUN
inlawrev-25117	168	5	of	of	ADP
inlawrev-25117	168	6	tax	tax	NOUN
inlawrev-25117	168	7	incentive	incentive	NOUN
inlawrev-25117	168	8	we	we	PRON
inlawrev-25117	168	9	propose	propose	VERB
inlawrev-25117	168	10	would	would	AUX
inlawrev-25117	168	11	be	be	AUX
inlawrev-25117	168	12	supported	support	VERB
inlawrev-25117	168	13	and	and	CCONJ
inlawrev-25117	168	14	lobbied	lobby	VERB
inlawrev-25117	168	15	for	for	ADP
inlawrev-25117	168	16	by	by	ADP
inlawrev-25117	168	17	all	all	DET
inlawrev-25117	168	18	the	the	DET
inlawrev-25117	168	19	large	large	ADJ
inlawrev-25117	168	20	corporations	corporation	NOUN
inlawrev-25117	168	21	that	that	PRON
inlawrev-25117	168	22	derive	derive	VERB
inlawrev-25117	168	23	primarily	primarily	ADV
inlawrev-25117	168	24	19	19	NUM
inlawrev-25117	168	25	.	.	PUNCT
inlawrev-25117	168	26	stark	stark	PROPN
inlawrev-25117	168	27	,	,	PUNCT
inlawrev-25117	168	28	supra	supra	PROPN
inlawrev-25117	168	29	note	note	NOUN
inlawrev-25117	168	30	6	6	NUM
inlawrev-25117	168	31	,	,	PUNCT
inlawrev-25117	168	32	at	at	ADP
inlawrev-25117	168	33	961	961	NUM
inlawrev-25117	168	34	.	.	NOUN
inlawrev-25117	168	35	20	20	NUM
inlawrev-25117	168	36	.	.	PUNCT
inlawrev-25117	169	1	see	see	VERB
inlawrev-25117	169	2	infra	infra	NOUN
inlawrev-25117	169	3	part	part	NOUN
inlawrev-25117	169	4	v.	v.	ADP
inlawrev-25117	169	5	21	21	NUM
inlawrev-25117	169	6	.	.	PUNCT
inlawrev-25117	170	1	see	see	VERB
inlawrev-25117	170	2	stark	stark	ADJ
inlawrev-25117	170	3	,	,	PUNCT
inlawrev-25117	170	4	supra	supra	ADJ
inlawrev-25117	170	5	note	note	NOUN
inlawrev-25117	170	6	6	6	NUM
inlawrev-25117	170	7	,	,	PUNCT
inlawrev-25117	170	8	at	at	ADP
inlawrev-25117	170	9	965	965	NUM
inlawrev-25117	170	10	-	-	SYM
inlawrev-25117	170	11	66	66	NUM
inlawrev-25117	170	12	.	.	PUNCT
inlawrev-25117	171	1	22	22	NUM
inlawrev-25117	171	2	.	.	PUNCT
inlawrev-25117	172	1	see	see	VERB
inlawrev-25117	172	2	generally	generally	ADV
inlawrev-25117	172	3	daniel	daniel	PROPN
inlawrev-25117	172	4	hemel	hemel	PROPN
inlawrev-25117	172	5	,	,	PUNCT
inlawrev-25117	172	6	the	the	DET
inlawrev-25117	172	7	state	state	NOUN
inlawrev-25117	172	8	-	-	PUNCT
inlawrev-25117	172	9	charity	charity	NOUN
inlawrev-25117	172	10	disparity	disparity	NOUN
inlawrev-25117	172	11	and	and	CCONJ
inlawrev-25117	172	12	the	the	DET
inlawrev-25117	172	13	2017	2017	NUM
inlawrev-25117	172	14	tax	tax	NOUN
inlawrev-25117	172	15	law	law	NOUN
inlawrev-25117	172	16	,	,	PUNCT
inlawrev-25117	172	17	58	58	NUM
inlawrev-25117	172	18	wash	wash	NOUN
inlawrev-25117	172	19	.	.	PUNCT
inlawrev-25117	173	1	u.	u.	PROPN
inlawrev-25117	173	2	j.	j.	PROPN
inlawrev-25117	173	3	l.	l.	PROPN
inlawrev-25117	173	4	&	&	CCONJ
inlawrev-25117	173	5	pol’y	pol’y	NOUN
inlawrev-25117	173	6	189	189	NUM
inlawrev-25117	173	7	(	(	PUNCT
inlawrev-25117	173	8	2019	2019	NUM
inlawrev-25117	173	9	)	)	PUNCT
inlawrev-25117	173	10	.	.	PUNCT
inlawrev-25117	174	1	23	23	NUM
inlawrev-25117	174	2	.	.	X
inlawrev-25117	175	1	see	see	VERB
inlawrev-25117	175	2	infra	infra	NOUN
inlawrev-25117	175	3	parts	part	NOUN
inlawrev-25117	175	4	ii	ii	NOUN
inlawrev-25117	175	5	(	(	PUNCT
inlawrev-25117	175	6	discussing	discuss	VERB
inlawrev-25117	175	7	irc	irc	PROPN
inlawrev-25117	175	8	sections	section	NOUN
inlawrev-25117	175	9	936	936	NUM
inlawrev-25117	175	10	,	,	PUNCT
inlawrev-25117	175	11	199	199	NUM
inlawrev-25117	175	12	,	,	PUNCT
inlawrev-25117	175	13	250	250	NUM
inlawrev-25117	175	14	,	,	PUNCT
inlawrev-25117	175	15	and	and	CCONJ
inlawrev-25117	175	16	all	all	DET
inlawrev-25117	175	17	the	the	DET
inlawrev-25117	175	18	previous	previous	ADJ
inlawrev-25117	175	19	iterations	iteration	NOUN
inlawrev-25117	175	20	of	of	ADP
inlawrev-25117	175	21	opportunity	opportunity	NOUN
inlawrev-25117	175	22	zones	zone	NOUN
inlawrev-25117	175	23	)	)	PUNCT
inlawrev-25117	175	24	and	and	CCONJ
inlawrev-25117	175	25	iii	iii	X
inlawrev-25117	175	26	(	(	PUNCT
inlawrev-25117	175	27	discussing	discuss	VERB
inlawrev-25117	175	28	state	state	NOUN
inlawrev-25117	175	29	and	and	CCONJ
inlawrev-25117	175	30	local	local	ADJ
inlawrev-25117	175	31	tax	tax	NOUN
inlawrev-25117	175	32	incentives	incentive	NOUN
inlawrev-25117	175	33	)	)	PUNCT
inlawrev-25117	175	34	.	.	PUNCT
inlawrev-25117	176	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	176	2	18348943-ilr-53-3_text.indd	18348943-ilr-53-3_text.indd	NUM
inlawrev-25117	176	3	18	18	NUM
inlawrev-25117	176	4	12/14/20	12/14/20	NUM
inlawrev-25117	176	5	9:49	9:49	NUM
inlawrev-25117	176	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	176	7	9:49	9:49	NUM
inlawrev-25117	176	8	am	am	NOUN
inlawrev-25117	176	9	2020	2020	NUM
inlawrev-25117	176	10	]	]	X
inlawrev-25117	176	11	federalizing	federalize	VERB
inlawrev-25117	176	12	tax	tax	NOUN
inlawrev-25117	176	13	justice	justice	NOUN
inlawrev-25117	176	14	469	469	NUM
inlawrev-25117	176	15	u.s.-source	u.s.-source	NOUN
inlawrev-25117	176	16	income	income	NOUN
inlawrev-25117	176	17	and	and	CCONJ
inlawrev-25117	176	18	are	be	AUX
inlawrev-25117	176	19	still	still	ADV
inlawrev-25117	176	20	much	much	ADV
inlawrev-25117	176	21	more	more	ADV
inlawrev-25117	176	22	heavily	heavily	ADV
inlawrev-25117	176	23	taxed	tax	VERB
inlawrev-25117	176	24	than	than	ADP
inlawrev-25117	176	25	their	their	PRON
inlawrev-25117	176	26	peers	peer	NOUN
inlawrev-25117	176	27	who	who	PRON
inlawrev-25117	176	28	rely	rely	VERB
inlawrev-25117	176	29	primarily	primarily	ADV
inlawrev-25117	176	30	on	on	ADP
inlawrev-25117	176	31	foreign	foreign	ADJ
inlawrev-25117	176	32	income	income	NOUN
inlawrev-25117	176	33	(	(	PUNCT
inlawrev-25117	176	34	and	and	CCONJ
inlawrev-25117	176	35	can	can	AUX
inlawrev-25117	176	36	obtain	obtain	VERB
inlawrev-25117	176	37	a	a	DET
inlawrev-25117	176	38	zero	zero	NUM
inlawrev-25117	176	39	tax	tax	NOUN
inlawrev-25117	176	40	rate	rate	NOUN
inlawrev-25117	176	41	under	under	ADP
inlawrev-25117	176	42	the	the	DET
inlawrev-25117	176	43	terms	term	NOUN
inlawrev-25117	176	44	of	of	ADP
inlawrev-25117	176	45	the	the	DET
inlawrev-25117	176	46	2017	2017	NUM
inlawrev-25117	176	47	tax	tax	NOUN
inlawrev-25117	176	48	reform	reform	NOUN
inlawrev-25117	176	49	)	)	PUNCT
inlawrev-25117	176	50	.	.	PUNCT
inlawrev-25117	177	1	24	24	NUM
inlawrev-25117	177	2	recently	recently	ADV
inlawrev-25117	177	3	,	,	PUNCT
inlawrev-25117	177	4	david	david	PROPN
inlawrev-25117	177	5	schleicher	schleicher	PROPN
inlawrev-25117	177	6	has	have	AUX
inlawrev-25117	177	7	suggested	suggest	VERB
inlawrev-25117	177	8	that	that	SCONJ
inlawrev-25117	177	9	problems	problem	NOUN
inlawrev-25117	177	10	with	with	ADP
inlawrev-25117	177	11	regional	regional	ADJ
inlawrev-25117	177	12	inequality	inequality	NOUN
inlawrev-25117	177	13	in	in	ADP
inlawrev-25117	177	14	the	the	DET
inlawrev-25117	177	15	u.s	u.s	PROPN
inlawrev-25117	177	16	.	.	PROPN
inlawrev-25117	177	17	can	can	AUX
inlawrev-25117	177	18	be	be	AUX
inlawrev-25117	177	19	solved	solve	VERB
inlawrev-25117	177	20	by	by	ADP
inlawrev-25117	177	21	reducing	reduce	VERB
inlawrev-25117	177	22	barriers	barrier	NOUN
inlawrev-25117	177	23	to	to	ADP
inlawrev-25117	177	24	mobility	mobility	NOUN
inlawrev-25117	177	25	and	and	CCONJ
inlawrev-25117	177	26	encouraging	encourage	VERB
inlawrev-25117	177	27	people	people	NOUN
inlawrev-25117	177	28	to	to	PART
inlawrev-25117	177	29	move	move	VERB
inlawrev-25117	177	30	.	.	PUNCT
inlawrev-25117	178	1	25	25	NUM
inlawrev-25117	178	2	schleicher	schleicher	ADJ
inlawrev-25117	178	3	argues	argue	VERB
inlawrev-25117	178	4	that	that	SCONJ
inlawrev-25117	178	5	“	"	PUNCT
inlawrev-25117	178	6	america	america	PROPN
inlawrev-25117	178	7	has	have	AUX
inlawrev-25117	178	8	become	become	VERB
inlawrev-25117	178	9	a	a	DET
inlawrev-25117	178	10	nation	nation	NOUN
inlawrev-25117	178	11	of	of	ADP
inlawrev-25117	178	12	homebodies	homebody	NOUN
inlawrev-25117	178	13	.	.	PUNCT
inlawrev-25117	179	1	rates	rate	NOUN
inlawrev-25117	179	2	of	of	ADP
inlawrev-25117	179	3	inter	inter	ADJ
inlawrev-25117	179	4	-	-	ADJ
inlawrev-25117	179	5	state	state	ADJ
inlawrev-25117	179	6	mobility	mobility	NOUN
inlawrev-25117	179	7	,	,	PUNCT
inlawrev-25117	179	8	by	by	ADP
inlawrev-25117	179	9	most	most	ADJ
inlawrev-25117	179	10	estimates	estimate	NOUN
inlawrev-25117	179	11	,	,	PUNCT
inlawrev-25117	179	12	have	have	AUX
inlawrev-25117	179	13	been	be	AUX
inlawrev-25117	179	14	falling	fall	VERB
inlawrev-25117	179	15	for	for	ADP
inlawrev-25117	179	16	decades	decade	NOUN
inlawrev-25117	179	17	.	.	PUNCT
inlawrev-25117	179	18	”	"	PUNCT
inlawrev-25117	180	1	26	26	NUM
inlawrev-25117	180	2	even	even	ADV
inlawrev-25117	180	3	research	research	NOUN
inlawrev-25117	180	4	that	that	PRON
inlawrev-25117	180	5	does	do	AUX
inlawrev-25117	180	6	not	not	PART
inlawrev-25117	180	7	find	find	VERB
inlawrev-25117	180	8	a	a	DET
inlawrev-25117	180	9	general	general	ADJ
inlawrev-25117	180	10	decline	decline	NOUN
inlawrev-25117	180	11	finds	find	VERB
inlawrev-25117	180	12	that	that	SCONJ
inlawrev-25117	180	13	“	"	PUNCT
inlawrev-25117	180	14	[	[	X
inlawrev-25117	180	15	i]nterstate	i]nterstate	NOUN
inlawrev-25117	180	16	mobility	mobility	NOUN
inlawrev-25117	180	17	rates	rate	NOUN
inlawrev-25117	180	18	are	be	AUX
inlawrev-25117	180	19	.	.	PUNCT
inlawrev-25117	180	20	.	.	PUNCT
inlawrev-25117	180	21	.	.	PUNCT
inlawrev-25117	181	1	low	low	ADJ
inlawrev-25117	181	2	.	.	PUNCT
inlawrev-25117	181	3	.	.	PUNCT
inlawrev-25117	181	4	.	.	PUNCT
inlawrev-25117	182	1	among	among	ADP
inlawrev-25117	182	2	disadvantaged	disadvantaged	ADJ
inlawrev-25117	182	3	groups	group	NOUN
inlawrev-25117	182	4	”	"	PUNCT
inlawrev-25117	182	5	and	and	CCONJ
inlawrev-25117	182	6	are	be	AUX
inlawrev-25117	182	7	not	not	PART
inlawrev-25117	182	8	increasing	increase	VERB
inlawrev-25117	182	9	“	"	PUNCT
inlawrev-25117	182	10	despite	despite	SCONJ
inlawrev-25117	182	11	a	a	DET
inlawrev-25117	182	12	growing	grow	VERB
inlawrev-25117	182	13	connection	connection	NOUN
inlawrev-25117	182	14	between	between	ADP
inlawrev-25117	182	15	[	[	X
inlawrev-25117	182	16	moving	move	VERB
inlawrev-25117	182	17	]	]	PUNCT
inlawrev-25117	182	18	and	and	CCONJ
inlawrev-25117	182	19	economic	economic	ADJ
inlawrev-25117	182	20	opportunity	opportunity	NOUN
inlawrev-25117	182	21	.	.	PUNCT
inlawrev-25117	182	22	”	"	PUNCT
inlawrev-25117	183	1	27	27	NUM
inlawrev-25117	183	2	perhaps	perhaps	ADV
inlawrev-25117	183	3	more	more	ADV
inlawrev-25117	183	4	important	important	ADJ
inlawrev-25117	183	5	than	than	ADP
inlawrev-25117	183	6	changes	change	NOUN
inlawrev-25117	183	7	in	in	ADP
inlawrev-25117	183	8	overall	overall	ADJ
inlawrev-25117	183	9	mobility	mobility	NOUN
inlawrev-25117	183	10	rates	rate	NOUN
inlawrev-25117	183	11	are	be	AUX
inlawrev-25117	183	12	declines	decline	NOUN
inlawrev-25117	183	13	in	in	ADP
inlawrev-25117	183	14	mobility	mobility	NOUN
inlawrev-25117	183	15	in	in	ADP
inlawrev-25117	183	16	situations	situation	NOUN
inlawrev-25117	183	17	and	and	CCONJ
inlawrev-25117	183	18	places	place	NOUN
inlawrev-25117	183	19	where	where	SCONJ
inlawrev-25117	183	20	it	it	PRON
inlawrev-25117	183	21	is	be	AUX
inlawrev-25117	183	22	particularly	particularly	ADV
inlawrev-25117	183	23	important	important	ADJ
inlawrev-25117	183	24	.	.	PUNCT
inlawrev-25117	184	1	28	28	NUM
inlawrev-25117	184	2	people	people	NOUN
inlawrev-25117	184	3	“	"	PUNCT
inlawrev-25117	184	4	are	be	AUX
inlawrev-25117	184	5	not	not	PART
inlawrev-25117	184	6	leaving	leave	VERB
inlawrev-25117	184	7	”	"	PUNCT
inlawrev-25117	184	8	areas	area	NOUN
inlawrev-25117	184	9	“	"	PUNCT
inlawrev-25117	184	10	hit	hit	VERB
inlawrev-25117	184	11	by	by	ADP
inlawrev-25117	184	12	economic	economic	ADJ
inlawrev-25117	184	13	crises	crisis	NOUN
inlawrev-25117	184	14	,	,	PUNCT
inlawrev-25117	184	15	”	"	PUNCT
inlawrev-25117	184	16	with	with	ADP
inlawrev-25117	184	17	“	"	PUNCT
inlawrev-25117	184	18	unemployment	unemployment	NOUN
inlawrev-25117	184	19	rates	rate	NOUN
inlawrev-25117	184	20	and	and	CCONJ
inlawrev-25117	184	21	low	low	ADJ
inlawrev-25117	184	22	wages	wage	NOUN
inlawrev-25117	184	23	.	.	PUNCT
inlawrev-25117	184	24	.	.	PUNCT
inlawrev-25117	184	25	.	.	PUNCT
inlawrev-25117	185	1	linger[ing	linger[e	VERB
inlawrev-25117	185	2	]	]	PUNCT
inlawrev-25117	185	3	in	in	ADP
inlawrev-25117	185	4	these	these	DET
inlawrev-25117	185	5	areas	area	NOUN
inlawrev-25117	185	6	for	for	ADP
inlawrev-25117	185	7	decades	decade	NOUN
inlawrev-25117	185	8	.	.	PUNCT
inlawrev-25117	186	1	and	and	CCONJ
inlawrev-25117	186	2	people	people	NOUN
inlawrev-25117	186	3	are	be	AUX
inlawrev-25117	186	4	not	not	PART
inlawrev-25117	186	5	moving	move	VERB
inlawrev-25117	186	6	to	to	ADP
inlawrev-25117	186	7	rich	rich	ADJ
inlawrev-25117	186	8	regions	region	NOUN
inlawrev-25117	186	9	where	where	SCONJ
inlawrev-25117	186	10	the	the	DET
inlawrev-25117	186	11	highest	high	ADJ
inlawrev-25117	186	12	wages	wage	NOUN
inlawrev-25117	186	13	are	be	AUX
inlawrev-25117	186	14	available	available	ADJ
inlawrev-25117	186	15	.	.	PUNCT
inlawrev-25117	186	16	”	"	PUNCT
inlawrev-25117	187	1	29	29	NUM
inlawrev-25117	187	2	schleicher	schleicher	ADJ
inlawrev-25117	187	3	“	"	PUNCT
inlawrev-25117	187	4	advances	advance	VERB
inlawrev-25117	187	5	two	two	NUM
inlawrev-25117	187	6	central	central	ADJ
inlawrev-25117	187	7	claims	claim	NOUN
inlawrev-25117	187	8	.	.	PUNCT
inlawrev-25117	187	9	”	"	PUNCT
inlawrev-25117	188	1	30	30	NUM
inlawrev-25117	188	2	first	first	ADV
inlawrev-25117	189	1	,	,	PUNCT
inlawrev-25117	189	2	he	he	PRON
inlawrev-25117	189	3	argues	argue	VERB
inlawrev-25117	189	4	that	that	SCONJ
inlawrev-25117	189	5	“	"	PUNCT
inlawrev-25117	189	6	declining	decline	VERB
inlawrev-25117	189	7	interstate	interstate	ADJ
inlawrev-25117	189	8	mobility	mobility	NOUN
inlawrev-25117	189	9	rates	rate	NOUN
inlawrev-25117	189	10	create	create	VERB
inlawrev-25117	189	11	problems	problem	NOUN
inlawrev-25117	189	12	for	for	ADP
inlawrev-25117	189	13	federal	federal	ADJ
inlawrev-25117	189	14	macroeconomic	macroeconomic	ADJ
inlawrev-25117	189	15	policymaking	policymaking	NOUN
inlawrev-25117	189	16	.	.	PUNCT
inlawrev-25117	190	1	low	low	ADJ
inlawrev-25117	190	2	rates	rate	NOUN
inlawrev-25117	190	3	of	of	ADP
inlawrev-25117	190	4	interstate	interstate	ADJ
inlawrev-25117	190	5	mobility	mobility	NOUN
inlawrev-25117	190	6	make	make	VERB
inlawrev-25117	190	7	it	it	PRON
inlawrev-25117	190	8	harder	hard	ADJ
inlawrev-25117	190	9	for	for	SCONJ
inlawrev-25117	190	10	the	the	DET
inlawrev-25117	190	11	federal	federal	PROPN
inlawrev-25117	190	12	reserve	reserve	PROPN
inlawrev-25117	190	13	to	to	PART
inlawrev-25117	190	14	meet	meet	VERB
inlawrev-25117	190	15	both	both	DET
inlawrev-25117	190	16	sides	side	NOUN
inlawrev-25117	190	17	of	of	ADP
inlawrev-25117	190	18	its	its	PRON
inlawrev-25117	190	19	‘	'	PUNCT
inlawrev-25117	190	20	dual	dual	ADJ
inlawrev-25117	190	21	mandate	mandate	NOUN
inlawrev-25117	190	22	’	'	PUNCT
inlawrev-25117	190	23	”	"	PUNCT
inlawrev-25117	190	24	of	of	ADP
inlawrev-25117	190	25	“	"	PUNCT
inlawrev-25117	190	26	stable	stable	ADJ
inlawrev-25117	190	27	prices	price	NOUN
inlawrev-25117	190	28	and	and	CCONJ
inlawrev-25117	190	29	maximum	maximum	ADJ
inlawrev-25117	190	30	employment	employment	NOUN
inlawrev-25117	190	31	”	"	PUNCT
inlawrev-25117	190	32	;	;	PUNCT
inlawrev-25117	190	33	“	"	PUNCT
inlawrev-25117	190	34	impair	impair	VERB
inlawrev-25117	190	35	the	the	DET
inlawrev-25117	190	36	efficacy	efficacy	NOUN
inlawrev-25117	190	37	and	and	CCONJ
inlawrev-25117	190	38	affordability	affordability	NOUN
inlawrev-25117	190	39	of	of	ADP
inlawrev-25117	190	40	federal	federal	ADJ
inlawrev-25117	190	41	safety	safety	NOUN
inlawrev-25117	190	42	net	net	ADJ
inlawrev-25117	190	43	programs	program	NOUN
inlawrev-25117	190	44	that	that	PRON
inlawrev-25117	190	45	rely	rely	VERB
inlawrev-25117	190	46	on	on	ADP
inlawrev-25117	190	47	state	state	NOUN
inlawrev-25117	190	48	and	and	CCONJ
inlawrev-25117	190	49	local	local	ADJ
inlawrev-25117	190	50	participation	participation	NOUN
inlawrev-25117	190	51	”	"	PUNCT
inlawrev-25117	190	52	;	;	PUNCT
inlawrev-25117	190	53	and	and	CCONJ
inlawrev-25117	190	54	reduce	reduce	VERB
inlawrev-25117	190	55	both	both	DET
inlawrev-25117	190	56	levels	level	NOUN
inlawrev-25117	190	57	of	of	ADP
inlawrev-25117	190	58	“	"	PUNCT
inlawrev-25117	190	59	wealth	wealth	NOUN
inlawrev-25117	190	60	and	and	CCONJ
inlawrev-25117	190	61	rates	rate	NOUN
inlawrev-25117	190	62	of	of	ADP
inlawrev-25117	190	63	growth	growth	NOUN
inlawrev-25117	190	64	by	by	ADP
inlawrev-25117	190	65	inhibiting	inhibit	VERB
inlawrev-25117	190	66	agglomeration	agglomeration	NOUN
inlawrev-25117	190	67	economies	economy	NOUN
inlawrev-25117	190	68	.	.	PUNCT
inlawrev-25117	190	69	”	"	PUNCT
inlawrev-25117	191	1	31	31	NUM
inlawrev-25117	191	2	“	"	PUNCT
inlawrev-25117	191	3	while	while	SCONJ
inlawrev-25117	191	4	determining	determine	VERB
inlawrev-25117	191	5	an	an	DET
inlawrev-25117	191	6	optimal	optimal	ADJ
inlawrev-25117	191	7	rate	rate	NOUN
inlawrev-25117	191	8	of	of	ADP
inlawrev-25117	191	9	interstate	interstate	ADJ
inlawrev-25117	191	10	mobility	mobility	NOUN
inlawrev-25117	191	11	is	be	AUX
inlawrev-25117	191	12	difficult	difficult	ADJ
inlawrev-25117	191	13	,	,	PUNCT
inlawrev-25117	191	14	policies	policy	NOUN
inlawrev-25117	191	15	that	that	PRON
inlawrev-25117	191	16	unnaturally	unnaturally	ADV
inlawrev-25117	191	17	inhibit	inhibit	VERB
inlawrev-25117	191	18	interstate	interstate	ADJ
inlawrev-25117	191	19	moves	move	NOUN
inlawrev-25117	191	20	worsen	worsen	VERB
inlawrev-25117	191	21	national	national	ADJ
inlawrev-25117	191	22	economic	economic	ADJ
inlawrev-25117	191	23	problems	problem	NOUN
inlawrev-25117	191	24	.	.	PUNCT
inlawrev-25117	191	25	”	"	PUNCT
inlawrev-25117	192	1	32	32	NUM
inlawrev-25117	192	2	second	second	NOUN
inlawrev-25117	192	3	,	,	PUNCT
inlawrev-25117	192	4	[	[	X
inlawrev-25117	192	5	schleicher	schleicher	ADV
inlawrev-25117	192	6	]	]	AUX
inlawrev-25117	192	7	argues	argue	VERB
inlawrev-25117	192	8	that	that	SCONJ
inlawrev-25117	192	9	governments	government	NOUN
inlawrev-25117	192	10	,	,	PUNCT
inlawrev-25117	192	11	mostly	mostly	ADV
inlawrev-25117	192	12	at	at	ADP
inlawrev-25117	192	13	the	the	DET
inlawrev-25117	192	14	state	state	NOUN
inlawrev-25117	192	15	and	and	CCONJ
inlawrev-25117	192	16	local	local	ADJ
inlawrev-25117	192	17	levels	level	NOUN
inlawrev-25117	192	18	,	,	PUNCT
inlawrev-25117	192	19	have	have	AUX
inlawrev-25117	192	20	created	create	VERB
inlawrev-25117	192	21	a	a	DET
inlawrev-25117	192	22	huge	huge	ADJ
inlawrev-25117	192	23	number	number	NOUN
inlawrev-25117	192	24	of	of	ADP
inlawrev-25117	192	25	legal	legal	ADJ
inlawrev-25117	192	26	barriers	barrier	NOUN
inlawrev-25117	192	27	to	to	ADP
inlawrev-25117	192	28	interstate	interstate	ADJ
inlawrev-25117	192	29	mobility	mobility	NOUN
inlawrev-25117	192	30	.	.	PUNCT
inlawrev-25117	193	1	land	land	NOUN
inlawrev-25117	193	2	-	-	PUNCT
inlawrev-25117	193	3	use	use	NOUN
inlawrev-25117	193	4	laws	law	NOUN
inlawrev-25117	193	5	and	and	CCONJ
inlawrev-25117	193	6	occupational	occupational	ADJ
inlawrev-25117	193	7	licensing	licensing	NOUN
inlawrev-25117	193	8	regimes	regime	NOUN
inlawrev-25117	193	9	limit	limit	VERB
inlawrev-25117	193	10	entry	entry	NOUN
inlawrev-25117	193	11	into	into	ADP
inlawrev-25117	193	12	local	local	ADJ
inlawrev-25117	193	13	and	and	CCONJ
inlawrev-25117	193	14	state	state	NOUN
inlawrev-25117	193	15	labor	labor	NOUN
inlawrev-25117	193	16	markets	market	NOUN
inlawrev-25117	193	17	[	[	X
inlawrev-25117	193	18	;	;	PUNCT
inlawrev-25117	193	19	]	]	PUNCT
inlawrev-25117	193	20	differ[ing	differ[e	VERB
inlawrev-25117	193	21	]	]	PUNCT
inlawrev-25117	193	22	eligibility	eligibility	NOUN
inlawrev-25117	193	23	standards	standard	NOUN
inlawrev-25117	193	24	for	for	ADP
inlawrev-25117	193	25	public	public	ADJ
inlawrev-25117	193	26	benefits	benefit	NOUN
inlawrev-25117	193	27	,	,	PUNCT
inlawrev-25117	193	28	public	public	ADJ
inlawrev-25117	193	29	employee	employee	NOUN
inlawrev-25117	193	30	pension	pension	NOUN
inlawrev-25117	193	31	policies	policy	NOUN
inlawrev-25117	193	32	,	,	PUNCT
inlawrev-25117	193	33	homeownership	homeownership	NOUN
inlawrev-25117	193	34	subsidies	subsidy	NOUN
inlawrev-25117	193	35	,	,	PUNCT
inlawrev-25117	193	36	state	state	NOUN
inlawrev-25117	193	37	and	and	CCONJ
inlawrev-25117	193	38	local	local	ADJ
inlawrev-25117	193	39	tax	tax	NOUN
inlawrev-25117	193	40	regimes	regime	NOUN
inlawrev-25117	193	41	,	,	PUNCT
inlawrev-25117	193	42	and	and	CCONJ
inlawrev-25117	193	43	even	even	ADV
inlawrev-25117	193	44	basic	basic	ADJ
inlawrev-25117	193	45	property	property	NOUN
inlawrev-25117	193	46	law	law	NOUN
inlawrev-25117	193	47	rules	rule	VERB
inlawrev-25117	193	48	33	33	NUM
inlawrev-25117	193	49	24	24	NUM
inlawrev-25117	193	50	.	.	PUNCT
inlawrev-25117	194	1	see	see	VERB
inlawrev-25117	194	2	reuvan	reuvan	NOUN
inlawrev-25117	194	3	avi	avi	NOUN
inlawrev-25117	194	4	-	-	PUNCT
inlawrev-25117	194	5	yonah	yonah	PROPN
inlawrev-25117	194	6	et	et	PROPN
inlawrev-25117	194	7	al	al	PROPN
inlawrev-25117	194	8	.	.	PROPN
inlawrev-25117	194	9	,	,	PUNCT
inlawrev-25117	194	10	the	the	DET
inlawrev-25117	194	11	games	game	NOUN
inlawrev-25117	194	12	they	they	PRON
inlawrev-25117	194	13	will	will	AUX
inlawrev-25117	194	14	play	play	VERB
inlawrev-25117	194	15	:	:	PUNCT
inlawrev-25117	194	16	tax	tax	NOUN
inlawrev-25117	194	17	games	game	NOUN
inlawrev-25117	194	18	,	,	PUNCT
inlawrev-25117	194	19	roadblocks	roadblock	NOUN
inlawrev-25117	194	20	,	,	PUNCT
inlawrev-25117	194	21	and	and	CCONJ
inlawrev-25117	194	22	glitches	glitch	NOUN
inlawrev-25117	194	23	under	under	ADP
inlawrev-25117	194	24	the	the	DET
inlawrev-25117	194	25	2017	2017	NUM
inlawrev-25117	194	26	tax	tax	NOUN
inlawrev-25117	194	27	legislation	legislation	NOUN
inlawrev-25117	194	28	,	,	PUNCT
inlawrev-25117	194	29	103	103	NUM
inlawrev-25117	194	30	minn	minn	NOUN
inlawrev-25117	194	31	.	.	PUNCT
inlawrev-25117	195	1	l.	l.	PROPN
inlawrev-25117	195	2	rev	rev	PROPN
inlawrev-25117	195	3	.	.	PROPN
inlawrev-25117	195	4	1439	1439	NUM
inlawrev-25117	195	5	(	(	PUNCT
inlawrev-25117	195	6	2019	2019	NUM
inlawrev-25117	195	7	)	)	PUNCT
inlawrev-25117	195	8	.	.	PUNCT
inlawrev-25117	196	1	while	while	SCONJ
inlawrev-25117	196	2	it	it	PRON
inlawrev-25117	196	3	is	be	AUX
inlawrev-25117	196	4	true	true	ADJ
inlawrev-25117	196	5	that	that	SCONJ
inlawrev-25117	196	6	southern	southern	ADJ
inlawrev-25117	196	7	politicians	politician	NOUN
inlawrev-25117	196	8	have	have	AUX
inlawrev-25117	196	9	traditionally	traditionally	ADV
inlawrev-25117	196	10	opposed	oppose	VERB
inlawrev-25117	196	11	programs	program	NOUN
inlawrev-25117	196	12	that	that	PRON
inlawrev-25117	196	13	could	could	AUX
inlawrev-25117	196	14	help	help	VERB
inlawrev-25117	196	15	their	their	PRON
inlawrev-25117	196	16	region	region	NOUN
inlawrev-25117	196	17	like	like	ADP
inlawrev-25117	196	18	obamacare	obamacare	PROPN
inlawrev-25117	196	19	,	,	PUNCT
inlawrev-25117	196	20	a	a	DET
inlawrev-25117	196	21	program	program	NOUN
inlawrev-25117	196	22	geared	gear	VERB
inlawrev-25117	196	23	toward	toward	ADP
inlawrev-25117	196	24	job	job	NOUN
inlawrev-25117	196	25	creation	creation	NOUN
inlawrev-25117	196	26	in	in	ADP
inlawrev-25117	196	27	the	the	DET
inlawrev-25117	196	28	south	south	NOUN
inlawrev-25117	196	29	and	and	CCONJ
inlawrev-25117	196	30	midwest	midwest	NOUN
inlawrev-25117	196	31	is	be	AUX
inlawrev-25117	196	32	likely	likely	ADJ
inlawrev-25117	196	33	to	to	PART
inlawrev-25117	196	34	have	have	VERB
inlawrev-25117	196	35	their	their	PRON
inlawrev-25117	196	36	political	political	ADJ
inlawrev-25117	196	37	support	support	NOUN
inlawrev-25117	196	38	.	.	PUNCT
inlawrev-25117	197	1	25	25	NUM
inlawrev-25117	197	2	.	.	PUNCT
inlawrev-25117	197	3	see	see	VERB
inlawrev-25117	197	4	generally	generally	ADV
inlawrev-25117	197	5	david	david	PROPN
inlawrev-25117	197	6	schleicher	schleicher	ADV
inlawrev-25117	197	7	,	,	PUNCT
inlawrev-25117	197	8	stuck	stick	VERB
inlawrev-25117	197	9	!	!	PUNCT
inlawrev-25117	198	1	the	the	DET
inlawrev-25117	198	2	law	law	NOUN
inlawrev-25117	198	3	and	and	CCONJ
inlawrev-25117	198	4	economics	economic	NOUN
inlawrev-25117	198	5	of	of	ADP
inlawrev-25117	198	6	residential	residential	ADJ
inlawrev-25117	198	7	stagnation	stagnation	NOUN
inlawrev-25117	198	8	,	,	PUNCT
inlawrev-25117	198	9	127	127	NUM
inlawrev-25117	198	10	yale	yale	PROPN
inlawrev-25117	198	11	l.	l.	PROPN
inlawrev-25117	198	12	j.	j.	PROPN
inlawrev-25117	198	13	78	78	NUM
inlawrev-25117	198	14	(	(	PUNCT
inlawrev-25117	198	15	2017	2017	NUM
inlawrev-25117	198	16	)	)	PUNCT
inlawrev-25117	198	17	.	.	PUNCT
inlawrev-25117	199	1	26	26	NUM
inlawrev-25117	199	2	.	.	PUNCT
inlawrev-25117	200	1	i	i	PRON
inlawrev-25117	200	2	d.	d.	PROPN
inlawrev-25117	200	3	at	at	ADP
inlawrev-25117	200	4	78	78	NUM
inlawrev-25117	200	5	.	.	PUNCT
inlawrev-25117	201	1	27	27	NUM
inlawrev-25117	201	2	.	.	PUNCT
inlawrev-25117	202	1	i	i	PRON
inlawrev-25117	202	2	d.	d.	PROPN
inlawrev-25117	202	3	28	28	NUM
inlawrev-25117	202	4	.	.	PUNCT
inlawrev-25117	203	1	i	i	PRON
inlawrev-25117	203	2	d.	d.	PROPN
inlawrev-25117	203	3	29	29	NUM
inlawrev-25117	203	4	.	.	PUNCT
inlawrev-25117	204	1	i	i	PRON
inlawrev-25117	204	2	d.	d.	PROPN
inlawrev-25117	204	3	30	30	NUM
inlawrev-25117	204	4	.	.	PUNCT
inlawrev-25117	205	1	i	i	PRON
inlawrev-25117	205	2	d.	d.	PROPN
inlawrev-25117	205	3	31	31	NUM
inlawrev-25117	205	4	.	.	PUNCT
inlawrev-25117	206	1	i	i	PRON
inlawrev-25117	206	2	d.	d.	PROPN
inlawrev-25117	206	3	32	32	NUM
inlawrev-25117	206	4	.	.	PUNCT
inlawrev-25117	207	1	i	i	PRON
inlawrev-25117	207	2	d.	d.	PROPN
inlawrev-25117	207	3	33	33	NUM
inlawrev-25117	207	4	.	.	PUNCT
inlawrev-25117	208	1	i	i	PRON
inlawrev-25117	208	2	d.	d.	PROPN
inlawrev-25117	208	3	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	208	4	19348943-ilr-53-3_text.indd	19348943-ilr-53-3_text.indd	NUM
inlawrev-25117	208	5	19	19	NUM
inlawrev-25117	208	6	12/14/20	12/14/20	NUM
inlawrev-25117	208	7	9:49	9:49	NUM
inlawrev-25117	208	8	am12/14/20	am12/14/20	PROPN
inlawrev-25117	208	9	9:49	9:49	NUM
inlawrev-25117	208	10	am	be	AUX
inlawrev-25117	208	11	470	470	NUM
inlawrev-25117	208	12	indiana	indiana	NOUN
inlawrev-25117	208	13	law	law	PROPN
inlawrev-25117	208	14	review	review	NOUN
inlawrev-25117	209	1	[	[	X
inlawrev-25117	209	2	vol	vol	NOUN
inlawrev-25117	209	3	.	.	PUNCT
inlawrev-25117	209	4	53:461	53:461	NUM
inlawrev-25117	209	5	reduce	reduce	VERB
inlawrev-25117	209	6	exit	exit	NOUN
inlawrev-25117	209	7	from	from	ADP
inlawrev-25117	209	8	states	state	NOUN
inlawrev-25117	209	9	and	and	CCONJ
inlawrev-25117	209	10	cities	city	NOUN
inlawrev-25117	209	11	with	with	ADP
inlawrev-25117	209	12	less	less	ADJ
inlawrev-25117	209	13	opportunity	opportunity	NOUN
inlawrev-25117	209	14	;	;	PUNCT
inlawrev-25117	209	15	and	and	CCONJ
inlawrev-25117	209	16	building	building	NOUN
inlawrev-25117	209	17	codes	code	NOUN
inlawrev-25117	209	18	,	,	PUNCT
inlawrev-25117	209	19	mobile	mobile	ADJ
inlawrev-25117	209	20	home	home	NOUN
inlawrev-25117	209	21	bans	ban	NOUN
inlawrev-25117	209	22	,	,	PUNCT
inlawrev-25117	209	23	federal	federal	ADJ
inlawrev-25117	209	24	location	location	NOUN
inlawrev-25117	209	25	-	-	PUNCT
inlawrev-25117	209	26	based	base	VERB
inlawrev-25117	209	27	subsidies	subsidy	NOUN
inlawrev-25117	209	28	,	,	PUNCT
inlawrev-25117	209	29	legal	legal	ADJ
inlawrev-25117	209	30	constraints	constraint	NOUN
inlawrev-25117	209	31	on	on	ADP
inlawrev-25117	209	32	knocking	knock	VERB
inlawrev-25117	209	33	down	down	ADP
inlawrev-25117	209	34	houses	house	NOUN
inlawrev-25117	209	35	,	,	PUNCT
inlawrev-25117	209	36	and	and	CCONJ
inlawrev-25117	209	37	the	the	DET
inlawrev-25117	209	38	problematic	problematic	ADJ
inlawrev-25117	209	39	structure	structure	NOUN
inlawrev-25117	209	40	of	of	ADP
inlawrev-25117	209	41	chapter	chapter	NOUN
inlawrev-25117	209	42	9	9	NUM
inlawrev-25117	209	43	municipal	municipal	ADJ
inlawrev-25117	209	44	bankruptcy	bankruptcy	NOUN
inlawrev-25117	209	45	all	all	PRON
inlawrev-25117	209	46	limit	limit	VERB
inlawrev-25117	209	47	the	the	DET
inlawrev-25117	209	48	capacity	capacity	NOUN
inlawrev-25117	209	49	of	of	ADP
inlawrev-25117	209	50	failing	fail	VERB
inlawrev-25117	209	51	cities	city	NOUN
inlawrev-25117	209	52	to	to	PART
inlawrev-25117	209	53	“	"	PUNCT
inlawrev-25117	209	54	shrink	shrink	VERB
inlawrev-25117	209	55	”	"	PUNCT
inlawrev-25117	209	56	gracefully	gracefully	ADV
inlawrev-25117	209	57	,	,	PUNCT
inlawrev-25117	209	58	directly	directly	ADV
inlawrev-25117	209	59	reducing	reduce	VERB
inlawrev-25117	209	60	exit	exit	NOUN
inlawrev-25117	209	61	among	among	ADP
inlawrev-25117	209	62	some	some	DET
inlawrev-25117	209	63	populations	population	NOUN
inlawrev-25117	209	64	and	and	CCONJ
inlawrev-25117	209	65	increasing	increase	VERB
inlawrev-25117	209	66	the	the	DET
inlawrev-25117	209	67	economic	economic	ADJ
inlawrev-25117	209	68	and	and	CCONJ
inlawrev-25117	209	69	social	social	ADJ
inlawrev-25117	209	70	costs	cost	NOUN
inlawrev-25117	209	71	of	of	ADP
inlawrev-25117	209	72	entry	entry	NOUN
inlawrev-25117	209	73	limits	limit	NOUN
inlawrev-25117	209	74	elsewhere	elsewhere	ADV
inlawrev-25117	209	75	.	.	PUNCT
inlawrev-25117	210	1	34	34	NUM
inlawrev-25117	210	2	schleicher	schleicher	ADJ
inlawrev-25117	210	3	concludes	conclude	VERB
inlawrev-25117	210	4	his	his	PRON
inlawrev-25117	210	5	article	article	NOUN
inlawrev-25117	210	6	as	as	SCONJ
inlawrev-25117	210	7	follows	follow	VERB
inlawrev-25117	210	8	:	:	PUNCT
inlawrev-25117	210	9	whether	whether	SCONJ
inlawrev-25117	210	10	or	or	CCONJ
inlawrev-25117	210	11	not	not	PART
inlawrev-25117	210	12	it	it	PRON
inlawrev-25117	210	13	adopts	adopt	VERB
inlawrev-25117	210	14	these	these	DET
inlawrev-25117	210	15	particular	particular	ADJ
inlawrev-25117	210	16	policy	policy	NOUN
inlawrev-25117	210	17	proposals	proposal	NOUN
inlawrev-25117	210	18	,	,	PUNCT
inlawrev-25117	210	19	it	it	PRON
inlawrev-25117	210	20	is	be	AUX
inlawrev-25117	210	21	imperative	imperative	ADJ
inlawrev-25117	210	22	that	that	SCONJ
inlawrev-25117	210	23	the	the	DET
inlawrev-25117	210	24	federal	federal	ADJ
inlawrev-25117	210	25	government	government	NOUN
inlawrev-25117	210	26	take	take	VERB
inlawrev-25117	210	27	action	action	NOUN
inlawrev-25117	210	28	to	to	PART
inlawrev-25117	210	29	combat	combat	VERB
inlawrev-25117	210	30	stagnation	stagnation	NOUN
inlawrev-25117	210	31	in	in	ADP
inlawrev-25117	210	32	our	our	PRON
inlawrev-25117	210	33	labor	labor	NOUN
inlawrev-25117	210	34	market	market	NOUN
inlawrev-25117	210	35	.	.	PUNCT
inlawrev-25117	211	1	many	many	ADJ
inlawrev-25117	211	2	of	of	ADP
inlawrev-25117	211	3	the	the	DET
inlawrev-25117	211	4	problems	problem	NOUN
inlawrev-25117	211	5	described	describe	VERB
inlawrev-25117	211	6	here	here	ADV
inlawrev-25117	211	7	—	—	PUNCT
inlawrev-25117	211	8	zoning	zoning	NOUN
inlawrev-25117	211	9	,	,	PUNCT
inlawrev-25117	211	10	occupational	occupational	ADJ
inlawrev-25117	211	11	licensing	licensing	NOUN
inlawrev-25117	211	12	,	,	PUNCT
inlawrev-25117	211	13	fiscal	fiscal	ADJ
inlawrev-25117	211	14	crises	crisis	NOUN
inlawrev-25117	211	15	in	in	ADP
inlawrev-25117	211	16	declining	decline	VERB
inlawrev-25117	211	17	cities	city	NOUN
inlawrev-25117	211	18	—	—	PUNCT
inlawrev-25117	211	19	are	be	AUX
inlawrev-25117	211	20	getting	get	VERB
inlawrev-25117	211	21	worse	bad	ADJ
inlawrev-25117	211	22	over	over	ADP
inlawrev-25117	211	23	time	time	NOUN
inlawrev-25117	211	24	.	.	PUNCT
inlawrev-25117	212	1	as	as	SCONJ
inlawrev-25117	212	2	these	these	DET
inlawrev-25117	212	3	problems	problem	NOUN
inlawrev-25117	212	4	fester	fester	NOUN
inlawrev-25117	212	5	,	,	PUNCT
inlawrev-25117	212	6	labor	labor	NOUN
inlawrev-25117	212	7	mobility	mobility	NOUN
inlawrev-25117	212	8	will	will	AUX
inlawrev-25117	212	9	continue	continue	VERB
inlawrev-25117	212	10	to	to	PART
inlawrev-25117	212	11	decline	decline	VERB
inlawrev-25117	212	12	,	,	PUNCT
inlawrev-25117	212	13	monetary	monetary	ADJ
inlawrev-25117	212	14	policy	policy	NOUN
inlawrev-25117	212	15	will	will	AUX
inlawrev-25117	212	16	be	be	AUX
inlawrev-25117	212	17	less	less	ADV
inlawrev-25117	212	18	effective	effective	ADJ
inlawrev-25117	212	19	,	,	PUNCT
inlawrev-25117	212	20	growth	growth	NOUN
inlawrev-25117	212	21	will	will	AUX
inlawrev-25117	212	22	be	be	AUX
inlawrev-25117	212	23	slower	slow	ADJ
inlawrev-25117	212	24	,	,	PUNCT
inlawrev-25117	212	25	and	and	CCONJ
inlawrev-25117	212	26	the	the	DET
inlawrev-25117	212	27	tax	tax	NOUN
inlawrev-25117	212	28	burden	burden	NOUN
inlawrev-25117	212	29	of	of	ADP
inlawrev-25117	212	30	funding	fund	VERB
inlawrev-25117	212	31	the	the	DET
inlawrev-25117	212	32	safety	safety	NOUN
inlawrev-25117	212	33	net	net	NOUN
inlawrev-25117	212	34	will	will	AUX
inlawrev-25117	212	35	be	be	AUX
inlawrev-25117	212	36	higher	high	ADJ
inlawrev-25117	212	37	.	.	PUNCT
inlawrev-25117	213	1	these	these	DET
inlawrev-25117	213	2	economic	economic	ADJ
inlawrev-25117	213	3	costs	cost	NOUN
inlawrev-25117	213	4	come	come	VERB
inlawrev-25117	213	5	along	along	ADP
inlawrev-25117	213	6	with	with	ADP
inlawrev-25117	213	7	perhaps	perhaps	ADV
inlawrev-25117	213	8	more	more	ADV
inlawrev-25117	213	9	severe	severe	ADJ
inlawrev-25117	213	10	political	political	ADJ
inlawrev-25117	213	11	ones	one	NOUN
inlawrev-25117	213	12	.	.	PUNCT
inlawrev-25117	214	1	some	some	PRON
inlawrev-25117	214	2	have	have	AUX
inlawrev-25117	214	3	interpreted	interpret	VERB
inlawrev-25117	214	4	the	the	DET
inlawrev-25117	214	5	2016	2016	NUM
inlawrev-25117	214	6	presidential	presidential	ADJ
inlawrev-25117	214	7	election	election	NOUN
inlawrev-25117	214	8	as	as	ADP
inlawrev-25117	214	9	the	the	DET
inlawrev-25117	214	10	revenge	revenge	NOUN
inlawrev-25117	214	11	of	of	ADP
inlawrev-25117	214	12	residents	resident	NOUN
inlawrev-25117	214	13	of	of	ADP
inlawrev-25117	214	14	rural	rural	ADJ
inlawrev-25117	214	15	and	and	CCONJ
inlawrev-25117	214	16	exurban	exurban	ADJ
inlawrev-25117	214	17	areas	area	NOUN
inlawrev-25117	214	18	left	leave	VERB
inlawrev-25117	214	19	out	out	ADP
inlawrev-25117	214	20	of	of	ADP
inlawrev-25117	214	21	the	the	DET
inlawrev-25117	214	22	economic	economic	ADJ
inlawrev-25117	214	23	boom	boom	NOUN
inlawrev-25117	214	24	we	we	PRON
inlawrev-25117	214	25	have	have	AUX
inlawrev-25117	214	26	seen	see	VERB
inlawrev-25117	214	27	in	in	ADP
inlawrev-25117	214	28	richer	rich	ADJ
inlawrev-25117	214	29	metropolitan	metropolitan	ADJ
inlawrev-25117	214	30	areas	area	NOUN
inlawrev-25117	214	31	.	.	PUNCT
inlawrev-25117	215	1	to	to	ADP
inlawrev-25117	215	2	the	the	DET
inlawrev-25117	215	3	extent	extent	NOUN
inlawrev-25117	215	4	that	that	SCONJ
inlawrev-25117	215	5	this	this	DET
inlawrev-25117	215	6	interpretation	interpretation	NOUN
inlawrev-25117	215	7	of	of	ADP
inlawrev-25117	215	8	the	the	DET
inlawrev-25117	215	9	2016	2016	NUM
inlawrev-25117	215	10	election	election	NOUN
inlawrev-25117	215	11	is	be	AUX
inlawrev-25117	215	12	correct	correct	ADJ
inlawrev-25117	215	13	,	,	PUNCT
inlawrev-25117	215	14	a	a	DET
inlawrev-25117	215	15	policy	policy	NOUN
inlawrev-25117	215	16	agenda	agenda	NOUN
inlawrev-25117	215	17	aimed	aim	VERB
inlawrev-25117	215	18	at	at	ADP
inlawrev-25117	215	19	increasing	increase	VERB
inlawrev-25117	215	20	mobility	mobility	NOUN
inlawrev-25117	215	21	is	be	AUX
inlawrev-25117	215	22	a	a	DET
inlawrev-25117	215	23	tool	tool	NOUN
inlawrev-25117	215	24	for	for	ADP
inlawrev-25117	215	25	addressing	address	VERB
inlawrev-25117	215	26	the	the	DET
inlawrev-25117	215	27	concerns	concern	NOUN
inlawrev-25117	215	28	of	of	ADP
inlawrev-25117	215	29	those	those	DET
inlawrev-25117	215	30	rural	rural	ADJ
inlawrev-25117	215	31	and	and	CCONJ
inlawrev-25117	215	32	exurban	exurban	ADJ
inlawrev-25117	215	33	voters	voter	NOUN
inlawrev-25117	215	34	.	.	PUNCT
inlawrev-25117	216	1	further	far	ADV
inlawrev-25117	216	2	,	,	PUNCT
inlawrev-25117	216	3	such	such	DET
inlawrev-25117	216	4	an	an	DET
inlawrev-25117	216	5	agenda	agenda	NOUN
inlawrev-25117	216	6	would	would	AUX
inlawrev-25117	216	7	capture	capture	VERB
inlawrev-25117	216	8	the	the	DET
inlawrev-25117	216	9	spirit	spirit	NOUN
inlawrev-25117	216	10	of	of	ADP
inlawrev-25117	216	11	this	this	DET
inlawrev-25117	216	12	article	article	NOUN
inlawrev-25117	216	13	’s	’s	PART
inlawrev-25117	216	14	argument	argument	NOUN
inlawrev-25117	216	15	that	that	SCONJ
inlawrev-25117	216	16	residents	resident	NOUN
inlawrev-25117	216	17	of	of	ADP
inlawrev-25117	216	18	rich	rich	ADJ
inlawrev-25117	216	19	urbanized	urbanized	ADJ
inlawrev-25117	216	20	areas	area	NOUN
inlawrev-25117	216	21	are	be	AUX
inlawrev-25117	216	22	excluding	exclude	VERB
inlawrev-25117	216	23	residents	resident	NOUN
inlawrev-25117	216	24	of	of	ADP
inlawrev-25117	216	25	poorer	poor	ADJ
inlawrev-25117	216	26	exurban	exurban	ADJ
inlawrev-25117	216	27	ones	one	NOUN
inlawrev-25117	216	28	from	from	ADP
inlawrev-25117	216	29	opportunity	opportunity	NOUN
inlawrev-25117	216	30	.	.	PUNCT
inlawrev-25117	217	1	politicians	politician	NOUN
inlawrev-25117	217	2	should	should	AUX
inlawrev-25117	217	3	consider	consider	VERB
inlawrev-25117	217	4	pushing	push	VERB
inlawrev-25117	217	5	for	for	ADP
inlawrev-25117	217	6	reforms	reform	NOUN
inlawrev-25117	217	7	that	that	PRON
inlawrev-25117	217	8	will	will	AUX
inlawrev-25117	217	9	break	break	VERB
inlawrev-25117	217	10	down	down	ADP
inlawrev-25117	217	11	geographic	geographic	ADJ
inlawrev-25117	217	12	barriers	barrier	NOUN
inlawrev-25117	217	13	to	to	ADP
inlawrev-25117	217	14	opportunity	opportunity	NOUN
inlawrev-25117	217	15	.	.	PUNCT
inlawrev-25117	218	1	doing	do	VERB
inlawrev-25117	218	2	so	so	ADV
inlawrev-25117	218	3	will	will	AUX
inlawrev-25117	218	4	not	not	PART
inlawrev-25117	218	5	only	only	ADV
inlawrev-25117	218	6	make	make	VERB
inlawrev-25117	218	7	the	the	DET
inlawrev-25117	218	8	country	country	NOUN
inlawrev-25117	218	9	richer	rich	ADJ
inlawrev-25117	218	10	,	,	PUNCT
inlawrev-25117	218	11	but	but	CCONJ
inlawrev-25117	218	12	will	will	AUX
inlawrev-25117	218	13	further	further	VERB
inlawrev-25117	218	14	the	the	DET
inlawrev-25117	218	15	political	political	ADJ
inlawrev-25117	218	16	ideal	ideal	NOUN
inlawrev-25117	218	17	of	of	ADP
inlawrev-25117	218	18	forging	forge	VERB
inlawrev-25117	218	19	a	a	DET
inlawrev-25117	218	20	unified	unified	ADJ
inlawrev-25117	218	21	economy	economy	NOUN
inlawrev-25117	218	22	and	and	CCONJ
inlawrev-25117	218	23	people	people	NOUN
inlawrev-25117	218	24	from	from	ADP
inlawrev-25117	218	25	our	our	PRON
inlawrev-25117	218	26	many	many	ADJ
inlawrev-25117	218	27	regions	region	NOUN
inlawrev-25117	218	28	and	and	CCONJ
inlawrev-25117	218	29	groups	group	NOUN
inlawrev-25117	218	30	.	.	PUNCT
inlawrev-25117	219	1	35	35	NUM
inlawrev-25117	219	2	schleicher	schleicher	ADV
inlawrev-25117	219	3	is	be	AUX
inlawrev-25117	219	4	correct	correct	ADJ
inlawrev-25117	219	5	in	in	ADP
inlawrev-25117	219	6	pointing	point	VERB
inlawrev-25117	219	7	out	out	ADP
inlawrev-25117	219	8	the	the	DET
inlawrev-25117	219	9	barriers	barrier	NOUN
inlawrev-25117	219	10	to	to	ADP
inlawrev-25117	219	11	mobility	mobility	NOUN
inlawrev-25117	219	12	from	from	ADP
inlawrev-25117	219	13	poorer	poor	ADJ
inlawrev-25117	219	14	to	to	ADP
inlawrev-25117	219	15	richer	rich	ADJ
inlawrev-25117	219	16	areas	area	NOUN
inlawrev-25117	219	17	imposed	impose	VERB
inlawrev-25117	219	18	by	by	ADP
inlawrev-25117	219	19	residents	resident	NOUN
inlawrev-25117	219	20	of	of	ADP
inlawrev-25117	219	21	the	the	DET
inlawrev-25117	219	22	richer	rich	ADJ
inlawrev-25117	219	23	areas	area	NOUN
inlawrev-25117	219	24	,	,	PUNCT
inlawrev-25117	219	25	and	and	CCONJ
inlawrev-25117	219	26	in	in	ADP
inlawrev-25117	219	27	his	his	PRON
inlawrev-25117	219	28	call	call	NOUN
inlawrev-25117	219	29	for	for	ADP
inlawrev-25117	219	30	reform	reform	NOUN
inlawrev-25117	219	31	to	to	PART
inlawrev-25117	219	32	overcome	overcome	VERB
inlawrev-25117	219	33	them	they	PRON
inlawrev-25117	219	34	.	.	PUNCT
inlawrev-25117	220	1	such	such	ADJ
inlawrev-25117	220	2	reforms	reform	NOUN
inlawrev-25117	220	3	may	may	AUX
inlawrev-25117	220	4	increase	increase	VERB
inlawrev-25117	220	5	overall	overall	ADJ
inlawrev-25117	220	6	u.s	u.s	PROPN
inlawrev-25117	220	7	.	.	PROPN
inlawrev-25117	220	8	economic	economic	ADJ
inlawrev-25117	220	9	growth	growth	NOUN
inlawrev-25117	220	10	and	and	CCONJ
inlawrev-25117	220	11	improve	improve	VERB
inlawrev-25117	220	12	the	the	DET
inlawrev-25117	220	13	lives	life	NOUN
inlawrev-25117	220	14	of	of	ADP
inlawrev-25117	220	15	the	the	DET
inlawrev-25117	220	16	movers	mover	NOUN
inlawrev-25117	220	17	.	.	PUNCT
inlawrev-25117	221	1	however	however	ADV
inlawrev-25117	221	2	,	,	PUNCT
inlawrev-25117	221	3	it	it	PRON
inlawrev-25117	221	4	seems	seem	VERB
inlawrev-25117	221	5	unlikely	unlikely	ADJ
inlawrev-25117	221	6	that	that	SCONJ
inlawrev-25117	221	7	such	such	ADJ
inlawrev-25117	221	8	reforms	reform	NOUN
inlawrev-25117	221	9	could	could	AUX
inlawrev-25117	221	10	solve	solve	VERB
inlawrev-25117	221	11	the	the	DET
inlawrev-25117	221	12	problem	problem	NOUN
inlawrev-25117	221	13	for	for	ADP
inlawrev-25117	221	14	those	those	PRON
inlawrev-25117	221	15	who	who	PRON
inlawrev-25117	221	16	stay	stay	VERB
inlawrev-25117	221	17	behind	behind	ADV
inlawrev-25117	221	18	.	.	PUNCT
inlawrev-25117	222	1	36	36	NUM
inlawrev-25117	222	2	people	people	NOUN
inlawrev-25117	222	3	may	may	AUX
inlawrev-25117	222	4	have	have	VERB
inlawrev-25117	222	5	good	good	ADJ
inlawrev-25117	222	6	reasons	reason	NOUN
inlawrev-25117	222	7	to	to	PART
inlawrev-25117	222	8	wish	wish	VERB
inlawrev-25117	222	9	to	to	PART
inlawrev-25117	222	10	stay	stay	VERB
inlawrev-25117	222	11	where	where	SCONJ
inlawrev-25117	222	12	they	they	PRON
inlawrev-25117	222	13	were	be	AUX
inlawrev-25117	222	14	born	bear	VERB
inlawrev-25117	222	15	and	and	CCONJ
inlawrev-25117	222	16	grew	grow	VERB
inlawrev-25117	222	17	up	up	ADP
inlawrev-25117	222	18	and	and	CCONJ
inlawrev-25117	222	19	where	where	SCONJ
inlawrev-25117	222	20	their	their	PRON
inlawrev-25117	222	21	family	family	NOUN
inlawrev-25117	222	22	lives	live	VERB
inlawrev-25117	222	23	,	,	PUNCT
inlawrev-25117	222	24	rather	rather	ADV
inlawrev-25117	222	25	than	than	ADP
inlawrev-25117	222	26	uproot	uproot	VERB
inlawrev-25117	222	27	to	to	ADP
inlawrev-25117	222	28	a	a	DET
inlawrev-25117	222	29	new	new	ADJ
inlawrev-25117	222	30	and	and	CCONJ
inlawrev-25117	222	31	very	very	ADV
inlawrev-25117	222	32	culturally	culturally	ADV
inlawrev-25117	222	33	different	different	ADJ
inlawrev-25117	222	34	area	area	NOUN
inlawrev-25117	222	35	,	,	PUNCT
inlawrev-25117	222	36	regardless	regardless	ADV
inlawrev-25117	222	37	of	of	ADP
inlawrev-25117	222	38	the	the	DET
inlawrev-25117	222	39	economic	economic	ADJ
inlawrev-25117	222	40	costs	cost	NOUN
inlawrev-25117	222	41	or	or	CCONJ
inlawrev-25117	222	42	benefits	benefit	NOUN
inlawrev-25117	222	43	.	.	PUNCT
inlawrev-25117	223	1	the	the	DET
inlawrev-25117	223	2	idea	idea	NOUN
inlawrev-25117	223	3	that	that	SCONJ
inlawrev-25117	223	4	solving	solve	VERB
inlawrev-25117	223	5	regional	regional	ADJ
inlawrev-25117	223	6	poverty	poverty	NOUN
inlawrev-25117	223	7	should	should	AUX
inlawrev-25117	223	8	be	be	AUX
inlawrev-25117	223	9	based	base	VERB
inlawrev-25117	223	10	on	on	ADP
inlawrev-25117	223	11	easing	ease	VERB
inlawrev-25117	223	12	the	the	DET
inlawrev-25117	223	13	path	path	NOUN
inlawrev-25117	223	14	for	for	SCONJ
inlawrev-25117	223	15	all	all	DET
inlawrev-25117	223	16	residents	resident	NOUN
inlawrev-25117	223	17	of	of	ADP
inlawrev-25117	223	18	mississippi	mississippi	PROPN
inlawrev-25117	223	19	or	or	CCONJ
inlawrev-25117	223	20	alabama	alabama	PROPN
inlawrev-25117	223	21	to	to	PART
inlawrev-25117	223	22	move	move	VERB
inlawrev-25117	223	23	to	to	ADP
inlawrev-25117	223	24	new	new	PROPN
inlawrev-25117	223	25	york	york	PROPN
inlawrev-25117	223	26	or	or	CCONJ
inlawrev-25117	223	27	california	california	PROPN
inlawrev-25117	223	28	seems	seem	VERB
inlawrev-25117	223	29	far	far	ADV
inlawrev-25117	223	30	-	-	PUNCT
inlawrev-25117	223	31	fetched	fetch	VERB
inlawrev-25117	223	32	,	,	PUNCT
inlawrev-25117	223	33	because	because	SCONJ
inlawrev-25117	223	34	it	it	PRON
inlawrev-25117	223	35	ignores	ignore	VERB
inlawrev-25117	223	36	hundreds	hundred	NOUN
inlawrev-25117	223	37	of	of	ADP
inlawrev-25117	223	38	years	year	NOUN
inlawrev-25117	223	39	34	34	NUM
inlawrev-25117	223	40	.	.	PUNCT
inlawrev-25117	224	1	i	i	PRON
inlawrev-25117	224	2	d.	d.	PROPN
inlawrev-25117	224	3	35	35	NUM
inlawrev-25117	224	4	.	.	PUNCT
inlawrev-25117	225	1	i	i	PRON
inlawrev-25117	225	2	d.	d.	PROPN
inlawrev-25117	225	3	at	at	ADP
inlawrev-25117	225	4	153	153	NUM
inlawrev-25117	225	5	,	,	PUNCT
inlawrev-25117	225	6	154	154	NUM
inlawrev-25117	225	7	.	.	PUNCT
inlawrev-25117	226	1	36	36	NUM
inlawrev-25117	226	2	.	.	PUNCT
inlawrev-25117	227	1	it	it	PRON
inlawrev-25117	227	2	seems	seem	VERB
inlawrev-25117	227	3	unlikely	unlikely	ADJ
inlawrev-25117	227	4	,	,	PUNCT
inlawrev-25117	227	5	for	for	ADP
inlawrev-25117	227	6	example	example	NOUN
inlawrev-25117	227	7	,	,	PUNCT
inlawrev-25117	227	8	that	that	SCONJ
inlawrev-25117	227	9	wages	wage	NOUN
inlawrev-25117	227	10	would	would	AUX
inlawrev-25117	227	11	rise	rise	VERB
inlawrev-25117	227	12	in	in	ADP
inlawrev-25117	227	13	the	the	DET
inlawrev-25117	227	14	poor	poor	ADJ
inlawrev-25117	227	15	areas	area	NOUN
inlawrev-25117	227	16	because	because	SCONJ
inlawrev-25117	227	17	labor	labor	NOUN
inlawrev-25117	227	18	supply	supply	NOUN
inlawrev-25117	227	19	will	will	AUX
inlawrev-25117	227	20	be	be	AUX
inlawrev-25117	227	21	reduced	reduce	VERB
inlawrev-25117	227	22	,	,	PUNCT
inlawrev-25117	227	23	given	give	VERB
inlawrev-25117	227	24	the	the	DET
inlawrev-25117	227	25	lack	lack	NOUN
inlawrev-25117	227	26	of	of	ADP
inlawrev-25117	227	27	job	job	NOUN
inlawrev-25117	227	28	opportunities	opportunity	NOUN
inlawrev-25117	227	29	in	in	ADP
inlawrev-25117	227	30	those	those	DET
inlawrev-25117	227	31	areas	area	NOUN
inlawrev-25117	227	32	and	and	CCONJ
inlawrev-25117	227	33	the	the	DET
inlawrev-25117	227	34	relative	relative	ADJ
inlawrev-25117	227	35	lack	lack	NOUN
inlawrev-25117	227	36	of	of	ADP
inlawrev-25117	227	37	skills	skill	NOUN
inlawrev-25117	227	38	of	of	ADP
inlawrev-25117	227	39	those	those	PRON
inlawrev-25117	227	40	who	who	PRON
inlawrev-25117	227	41	stay	stay	VERB
inlawrev-25117	227	42	,	,	PUNCT
inlawrev-25117	227	43	who	who	PRON
inlawrev-25117	227	44	tend	tend	VERB
inlawrev-25117	227	45	to	to	PART
inlawrev-25117	227	46	have	have	VERB
inlawrev-25117	227	47	lower	low	ADJ
inlawrev-25117	227	48	education	education	NOUN
inlawrev-25117	227	49	levels	level	NOUN
inlawrev-25117	227	50	than	than	ADP
inlawrev-25117	227	51	those	those	PRON
inlawrev-25117	227	52	who	who	PRON
inlawrev-25117	227	53	move	move	VERB
inlawrev-25117	227	54	.	.	PUNCT
inlawrev-25117	228	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	228	2	20348943-ilr-53-3_text.indd	20348943-ilr-53-3_text.indd	PROPN
inlawrev-25117	228	3	20	20	NUM
inlawrev-25117	228	4	12/14/20	12/14/20	NUM
inlawrev-25117	228	5	9:49	9:49	NUM
inlawrev-25117	228	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	228	7	9:49	9:49	NUM
inlawrev-25117	228	8	am	am	NOUN
inlawrev-25117	228	9	2020	2020	NUM
inlawrev-25117	228	10	]	]	X
inlawrev-25117	228	11	federalizing	federalize	VERB
inlawrev-25117	228	12	tax	tax	NOUN
inlawrev-25117	228	13	justice	justice	NOUN
inlawrev-25117	228	14	471	471	NUM
inlawrev-25117	228	15	of	of	ADP
inlawrev-25117	228	16	u.s	u.s	PROPN
inlawrev-25117	228	17	.	.	PROPN
inlawrev-25117	228	18	history	history	NOUN
inlawrev-25117	228	19	and	and	CCONJ
inlawrev-25117	228	20	culture	culture	NOUN
inlawrev-25117	228	21	.	.	PUNCT
inlawrev-25117	229	1	37	37	NUM
inlawrev-25117	230	1	moreover	moreover	ADV
inlawrev-25117	230	2	,	,	PUNCT
inlawrev-25117	230	3	there	there	PRON
inlawrev-25117	230	4	is	be	VERB
inlawrev-25117	230	5	“	"	PUNCT
inlawrev-25117	230	6	empirical	empirical	ADJ
inlawrev-25117	230	7	[	[	X
inlawrev-25117	230	8	evidence	evidence	NOUN
inlawrev-25117	230	9	]	]	PUNCT
inlawrev-25117	230	10	that	that	SCONJ
inlawrev-25117	230	11	,	,	PUNCT
inlawrev-25117	230	12	while	while	SCONJ
inlawrev-25117	230	13	economic	economic	ADJ
inlawrev-25117	230	14	theory	theory	NOUN
inlawrev-25117	230	15	suggests	suggest	VERB
inlawrev-25117	230	16	that	that	SCONJ
inlawrev-25117	230	17	individuals	individual	NOUN
inlawrev-25117	230	18	should	should	AUX
inlawrev-25117	230	19	move	move	VERB
inlawrev-25117	230	20	away	away	ADV
inlawrev-25117	230	21	from	from	ADP
inlawrev-25117	230	22	”	"	PUNCT
inlawrev-25117	230	23	poorer	poor	ADJ
inlawrev-25117	230	24	areas	area	NOUN
inlawrev-25117	230	25	to	to	ADP
inlawrev-25117	230	26	richer	rich	ADJ
inlawrev-25117	230	27	areas	area	NOUN
inlawrev-25117	230	28	,	,	PUNCT
inlawrev-25117	230	29	“	"	PUNCT
inlawrev-25117	230	30	many	many	ADJ
inlawrev-25117	230	31	chose	choose	VERB
inlawrev-25117	230	32	not	not	PART
inlawrev-25117	230	33	to	to	PART
inlawrev-25117	230	34	.	.	PUNCT
inlawrev-25117	230	35	”	"	PUNCT
inlawrev-25117	231	1	38	38	NUM
inlawrev-25117	231	2	in	in	ADP
inlawrev-25117	231	3	addition	addition	NOUN
inlawrev-25117	231	4	,	,	PUNCT
inlawrev-25117	231	5	once	once	SCONJ
inlawrev-25117	231	6	individuals	individual	NOUN
inlawrev-25117	231	7	are	be	AUX
inlawrev-25117	231	8	leaving	leave	VERB
inlawrev-25117	231	9	poorer	poor	ADJ
inlawrev-25117	231	10	areas	area	NOUN
inlawrev-25117	231	11	,	,	PUNCT
inlawrev-25117	231	12	a	a	DET
inlawrev-25117	231	13	desirable	desirable	ADJ
inlawrev-25117	231	14	objective	objective	NOUN
inlawrev-25117	231	15	should	should	AUX
inlawrev-25117	231	16	“	"	PUNCT
inlawrev-25117	231	17	be	be	AUX
inlawrev-25117	231	18	to	to	PART
inlawrev-25117	231	19	create	create	VERB
inlawrev-25117	231	20	a	a	DET
inlawrev-25117	231	21	new	new	ADJ
inlawrev-25117	231	22	equilibrium	equilibrium	NOUN
inlawrev-25117	231	23	where	where	SCONJ
inlawrev-25117	231	24	investors	investor	NOUN
inlawrev-25117	231	25	decide	decide	VERB
inlawrev-25117	231	26	to	to	PART
inlawrev-25117	231	27	return	return	VERB
inlawrev-25117	231	28	to	to	ADP
inlawrev-25117	231	29	a	a	DET
inlawrev-25117	231	30	distressed	distressed	ADJ
inlawrev-25117	231	31	area	area	NOUN
inlawrev-25117	231	32	,	,	PUNCT
inlawrev-25117	231	33	”	"	PUNCT
inlawrev-25117	231	34	in	in	ADP
inlawrev-25117	231	35	an	an	DET
inlawrev-25117	231	36	expectation	expectation	NOUN
inlawrev-25117	231	37	that	that	SCONJ
inlawrev-25117	231	38	other	other	ADJ
inlawrev-25117	231	39	investors	investor	NOUN
inlawrev-25117	231	40	will	will	AUX
inlawrev-25117	231	41	do	do	AUX
inlawrev-25117	231	42	the	the	DET
inlawrev-25117	231	43	same	same	ADJ
inlawrev-25117	231	44	.	.	PUNCT
inlawrev-25117	232	1	39	39	NUM
inlawrev-25117	232	2	tax	tax	NOUN
inlawrev-25117	232	3	incentives	incentive	NOUN
inlawrev-25117	232	4	could	could	AUX
inlawrev-25117	232	5	play	play	VERB
inlawrev-25117	232	6	an	an	DET
inlawrev-25117	232	7	important	important	ADJ
inlawrev-25117	232	8	role	role	NOUN
inlawrev-25117	232	9	in	in	ADP
inlawrev-25117	232	10	initiating	initiate	VERB
inlawrev-25117	232	11	that	that	DET
inlawrev-25117	232	12	process	process	NOUN
inlawrev-25117	232	13	.	.	PUNCT
inlawrev-25117	233	1	40	40	NUM
inlawrev-25117	233	2	even	even	ADV
inlawrev-25117	233	3	economists	economist	NOUN
inlawrev-25117	233	4	are	be	AUX
inlawrev-25117	233	5	beginning	begin	VERB
inlawrev-25117	233	6	to	to	PART
inlawrev-25117	233	7	understand	understand	VERB
inlawrev-25117	233	8	that	that	SCONJ
inlawrev-25117	233	9	encouraging	encourage	VERB
inlawrev-25117	233	10	all	all	DET
inlawrev-25117	233	11	the	the	DET
inlawrev-25117	233	12	residents	resident	NOUN
inlawrev-25117	233	13	of	of	ADP
inlawrev-25117	233	14	the	the	DET
inlawrev-25117	233	15	poorer	poor	ADJ
inlawrev-25117	233	16	regions	region	NOUN
inlawrev-25117	233	17	to	to	PART
inlawrev-25117	233	18	move	move	VERB
inlawrev-25117	233	19	elsewhere	elsewhere	ADV
inlawrev-25117	233	20	will	will	AUX
inlawrev-25117	233	21	not	not	PART
inlawrev-25117	233	22	solve	solve	VERB
inlawrev-25117	233	23	the	the	DET
inlawrev-25117	233	24	political	political	ADJ
inlawrev-25117	233	25	problems	problem	NOUN
inlawrev-25117	233	26	revealed	reveal	VERB
inlawrev-25117	233	27	by	by	ADP
inlawrev-25117	233	28	the	the	DET
inlawrev-25117	233	29	2016	2016	NUM
inlawrev-25117	233	30	election	election	NOUN
inlawrev-25117	233	31	results	result	NOUN
inlawrev-25117	233	32	,	,	PUNCT
inlawrev-25117	233	33	and	and	CCONJ
inlawrev-25117	233	34	that	that	SCONJ
inlawrev-25117	233	35	something	something	PRON
inlawrev-25117	233	36	should	should	AUX
inlawrev-25117	233	37	be	be	AUX
inlawrev-25117	233	38	done	do	VERB
inlawrev-25117	233	39	to	to	PART
inlawrev-25117	233	40	help	help	VERB
inlawrev-25117	233	41	those	those	DET
inlawrev-25117	233	42	regions	region	NOUN
inlawrev-25117	233	43	left	leave	VERB
inlawrev-25117	233	44	behind	behind	ADV
inlawrev-25117	233	45	by	by	ADP
inlawrev-25117	233	46	globalization	globalization	NOUN
inlawrev-25117	233	47	.	.	PUNCT
inlawrev-25117	234	1	a	a	DET
inlawrev-25117	234	2	recent	recent	ADJ
inlawrev-25117	234	3	paper	paper	NOUN
inlawrev-25117	234	4	by	by	ADP
inlawrev-25117	234	5	benjamin	benjamin	PROPN
inlawrev-25117	234	6	austin	austin	PROPN
inlawrev-25117	234	7	,	,	PUNCT
inlawrev-25117	234	8	edward	edward	PROPN
inlawrev-25117	234	9	glaeser	glaeser	NOUN
inlawrev-25117	234	10	,	,	PUNCT
inlawrev-25117	234	11	and	and	CCONJ
inlawrev-25117	234	12	lawrence	lawrence	PROPN
inlawrev-25117	234	13	summers	summers	PROPN
inlawrev-25117	234	14	argues	argue	VERB
inlawrev-25117	234	15	that	that	SCONJ
inlawrev-25117	234	16	perhaps	perhaps	ADV
inlawrev-25117	234	17	,	,	PUNCT
inlawrev-25117	234	18	contrary	contrary	ADV
inlawrev-25117	234	19	to	to	ADP
inlawrev-25117	234	20	the	the	DET
inlawrev-25117	234	21	conventional	conventional	ADJ
inlawrev-25117	234	22	economic	economic	ADJ
inlawrev-25117	234	23	wisdom	wisdom	NOUN
inlawrev-25117	234	24	,	,	PUNCT
inlawrev-25117	234	25	there	there	PRON
inlawrev-25117	234	26	is	be	VERB
inlawrev-25117	234	27	a	a	DET
inlawrev-25117	234	28	legitimate	legitimate	ADJ
inlawrev-25117	234	29	role	role	NOUN
inlawrev-25117	234	30	for	for	SCONJ
inlawrev-25117	234	31	the	the	DET
inlawrev-25117	234	32	federal	federal	ADJ
inlawrev-25117	234	33	government	government	NOUN
inlawrev-25117	234	34	to	to	PART
inlawrev-25117	234	35	play	play	VERB
inlawrev-25117	234	36	in	in	ADP
inlawrev-25117	234	37	adopting	adopt	VERB
inlawrev-25117	234	38	place	place	NOUN
inlawrev-25117	234	39	-	-	PUNCT
inlawrev-25117	234	40	based	base	VERB
inlawrev-25117	234	41	policies	policy	NOUN
inlawrev-25117	234	42	.	.	PUNCT
inlawrev-25117	235	1	41	41	NUM
inlawrev-25117	235	2	they	they	PRON
inlawrev-25117	235	3	point	point	VERB
inlawrev-25117	235	4	out	out	ADP
inlawrev-25117	235	5	that	that	SCONJ
inlawrev-25117	235	6	while	while	NOUN
inlawrev-25117	235	7	,	,	PUNCT
inlawrev-25117	235	8	historically	historically	ADV
inlawrev-25117	235	9	,	,	PUNCT
inlawrev-25117	235	10	there	there	PRON
inlawrev-25117	235	11	has	have	AUX
inlawrev-25117	235	12	been	be	AUX
inlawrev-25117	235	13	significant	significant	ADJ
inlawrev-25117	235	14	convergence	convergence	NOUN
inlawrev-25117	235	15	of	of	ADP
inlawrev-25117	235	16	the	the	DET
inlawrev-25117	235	17	various	various	ADJ
inlawrev-25117	235	18	american	american	ADJ
inlawrev-25117	235	19	regions	region	NOUN
inlawrev-25117	235	20	,	,	PUNCT
inlawrev-25117	235	21	in	in	ADP
inlawrev-25117	235	22	recent	recent	ADJ
inlawrev-25117	235	23	years	year	NOUN
inlawrev-25117	235	24	the	the	DET
inlawrev-25117	235	25	economic	economic	ADJ
inlawrev-25117	235	26	convergence	convergence	NOUN
inlawrev-25117	235	27	of	of	ADP
inlawrev-25117	235	28	american	american	ADJ
inlawrev-25117	235	29	regions	region	NOUN
inlawrev-25117	235	30	has	have	AUX
inlawrev-25117	235	31	greatly	greatly	ADV
inlawrev-25117	235	32	slowed	slow	VERB
inlawrev-25117	235	33	,	,	PUNCT
inlawrev-25117	235	34	and	and	CCONJ
inlawrev-25117	235	35	“	"	PUNCT
inlawrev-25117	235	36	rates	rate	NOUN
inlawrev-25117	235	37	of	of	ADP
inlawrev-25117	235	38	long	long	ADJ
inlawrev-25117	235	39	-	-	PUNCT
inlawrev-25117	235	40	term	term	NOUN
inlawrev-25117	235	41	non	non	ADJ
inlawrev-25117	235	42	-	-	NOUN
inlawrev-25117	235	43	employment	employment	NOUN
inlawrev-25117	235	44	have	have	AUX
inlawrev-25117	235	45	even	even	ADV
inlawrev-25117	235	46	been	be	AUX
inlawrev-25117	235	47	diverging	diverge	VERB
inlawrev-25117	235	48	.	.	PUNCT
inlawrev-25117	235	49	”	"	PUNCT
inlawrev-25117	235	50	simultaneously	simultaneously	ADV
inlawrev-25117	235	51	,	,	PUNCT
inlawrev-25117	235	52	the	the	DET
inlawrev-25117	235	53	rate	rate	NOUN
inlawrev-25117	235	54	of	of	ADP
inlawrev-25117	235	55	non	non	ADJ
inlawrev-25117	235	56	-	-	NOUN
inlawrev-25117	235	57	employment	employment	NOUN
inlawrev-25117	235	58	for	for	ADP
inlawrev-25117	235	59	working	work	VERB
inlawrev-25117	235	60	age	age	NOUN
inlawrev-25117	235	61	men	man	NOUN
inlawrev-25117	235	62	has	have	AUX
inlawrev-25117	235	63	nearly	nearly	ADV
inlawrev-25117	235	64	tripled	triple	VERB
inlawrev-25117	235	65	over	over	ADP
inlawrev-25117	235	66	the	the	DET
inlawrev-25117	235	67	last	last	ADJ
inlawrev-25117	235	68	50	50	NUM
inlawrev-25117	235	69	years	year	NOUN
inlawrev-25117	235	70	,	,	PUNCT
inlawrev-25117	235	71	which	which	PRON
inlawrev-25117	235	72	has	have	AUX
inlawrev-25117	235	73	generated	generate	VERB
inlawrev-25117	235	74	a	a	DET
inlawrev-25117	235	75	terrible	terrible	ADJ
inlawrev-25117	235	76	social	social	ADJ
inlawrev-25117	235	77	problem	problem	NOUN
inlawrev-25117	235	78	that	that	PRON
inlawrev-25117	235	79	is	be	AUX
inlawrev-25117	235	80	disproportionately	disproportionately	ADV
inlawrev-25117	235	81	centered	center	VERB
inlawrev-25117	235	82	in	in	ADP
inlawrev-25117	235	83	the	the	DET
inlawrev-25117	235	84	eastern	eastern	ADJ
inlawrev-25117	235	85	parts	part	NOUN
inlawrev-25117	235	86	of	of	ADP
inlawrev-25117	235	87	the	the	DET
inlawrev-25117	235	88	american	american	PROPN
inlawrev-25117	235	89	heartland	heartland	PROPN
inlawrev-25117	235	90	(	(	PUNCT
inlawrev-25117	235	91	i.e.	i.e.	X
inlawrev-25117	235	92	,	,	PUNCT
inlawrev-25117	235	93	the	the	DET
inlawrev-25117	235	94	region	region	NOUN
inlawrev-25117	235	95	between	between	ADP
inlawrev-25117	235	96	the	the	DET
inlawrev-25117	235	97	mississippi	mississippi	PROPN
inlawrev-25117	235	98	river	river	PROPN
inlawrev-25117	235	99	and	and	CCONJ
inlawrev-25117	235	100	the	the	DET
inlawrev-25117	235	101	eastern	eastern	ADJ
inlawrev-25117	235	102	appalachians	appalachians	PROPN
inlawrev-25117	235	103	)	)	PUNCT
inlawrev-25117	235	104	.	.	PUNCT
inlawrev-25117	236	1	42	42	NUM
inlawrev-25117	236	2	austin	austin	PROPN
inlawrev-25117	236	3	,	,	PUNCT
inlawrev-25117	236	4	glaeser	glaeser	NOUN
inlawrev-25117	236	5	,	,	PUNCT
inlawrev-25117	236	6	and	and	CCONJ
inlawrev-25117	236	7	summers	summer	NOUN
inlawrev-25117	236	8	divide	divide	VERB
inlawrev-25117	236	9	the	the	DET
inlawrev-25117	236	10	united	united	PROPN
inlawrev-25117	236	11	states	states	PROPN
inlawrev-25117	236	12	into	into	ADP
inlawrev-25117	236	13	three	three	NUM
inlawrev-25117	236	14	regions	region	NOUN
inlawrev-25117	236	15	:	:	PUNCT
inlawrev-25117	236	16	the	the	DET
inlawrev-25117	236	17	coastal	coastal	ADJ
inlawrev-25117	236	18	states	state	NOUN
inlawrev-25117	236	19	,	,	PUNCT
inlawrev-25117	236	20	the	the	DET
inlawrev-25117	236	21	eastern	eastern	PROPN
inlawrev-25117	236	22	heartland	heartland	PROPN
inlawrev-25117	236	23	(	(	PUNCT
inlawrev-25117	236	24	inland	inland	PROPN
inlawrev-25117	236	25	states	state	NOUN
inlawrev-25117	236	26	formed	form	VERB
inlawrev-25117	236	27	before	before	ADP
inlawrev-25117	236	28	1840	1840	NUM
inlawrev-25117	236	29	)	)	PUNCT
inlawrev-25117	236	30	and	and	CCONJ
inlawrev-25117	236	31	the	the	DET
inlawrev-25117	236	32	western	western	ADJ
inlawrev-25117	236	33	heartland	heartland	PROPN
inlawrev-25117	236	34	(	(	PUNCT
inlawrev-25117	236	35	inland	inland	PROPN
inlawrev-25117	236	36	states	state	NOUN
inlawrev-25117	236	37	formed	form	VERB
inlawrev-25117	236	38	after	after	ADP
inlawrev-25117	236	39	1840	1840	NUM
inlawrev-25117	236	40	)	)	PUNCT
inlawrev-25117	236	41	.	.	PUNCT
inlawrev-25117	237	1	43	43	NUM
inlawrev-25117	237	2	they	they	PRON
inlawrev-25117	237	3	then	then	ADV
inlawrev-25117	237	4	describe	describe	VERB
inlawrev-25117	237	5	the	the	DET
inlawrev-25117	237	6	37	37	NUM
inlawrev-25117	237	7	.	.	PUNCT
inlawrev-25117	238	1	for	for	ADP
inlawrev-25117	238	2	the	the	DET
inlawrev-25117	238	3	opposite	opposite	ADJ
inlawrev-25117	238	4	point	point	NOUN
inlawrev-25117	238	5	of	of	ADP
inlawrev-25117	238	6	view	view	NOUN
inlawrev-25117	238	7	,	,	PUNCT
inlawrev-25117	238	8	see	see	VERB
inlawrev-25117	238	9	,	,	PUNCT
inlawrev-25117	238	10	e.g.	e.g.	ADV
inlawrev-25117	238	11	,	,	PUNCT
inlawrev-25117	238	12	jesmyn	jesmyn	PROPN
inlawrev-25117	238	13	ward	ward	NOUN
inlawrev-25117	238	14	’s	’s	PART
inlawrev-25117	238	15	moving	move	VERB
inlawrev-25117	238	16	account	account	NOUN
inlawrev-25117	238	17	of	of	ADP
inlawrev-25117	238	18	why	why	SCONJ
inlawrev-25117	238	19	she	she	PRON
inlawrev-25117	238	20	,	,	PUNCT
inlawrev-25117	238	21	as	as	ADP
inlawrev-25117	238	22	a	a	DET
inlawrev-25117	238	23	double	double	ADJ
inlawrev-25117	238	24	national	national	ADJ
inlawrev-25117	238	25	book	book	NOUN
inlawrev-25117	238	26	award	award	NOUN
inlawrev-25117	238	27	-	-	PUNCT
inlawrev-25117	238	28	winning	win	VERB
inlawrev-25117	238	29	black	black	ADJ
inlawrev-25117	238	30	woman	woman	NOUN
inlawrev-25117	238	31	writer	writer	NOUN
inlawrev-25117	238	32	,	,	PUNCT
inlawrev-25117	238	33	chose	choose	VERB
inlawrev-25117	238	34	to	to	PART
inlawrev-25117	238	35	move	move	VERB
inlawrev-25117	238	36	back	back	ADV
inlawrev-25117	238	37	from	from	ADP
inlawrev-25117	238	38	san	san	PROPN
inlawrev-25117	238	39	francisco	francisco	PROPN
inlawrev-25117	238	40	to	to	ADP
inlawrev-25117	238	41	rural	rural	ADJ
inlawrev-25117	238	42	mississippi	mississippi	PROPN
inlawrev-25117	238	43	.	.	PUNCT
inlawrev-25117	239	1	jesmyn	jesmyn	PROPN
inlawrev-25117	239	2	ward	ward	PROPN
inlawrev-25117	239	3	,	,	PUNCT
inlawrev-25117	239	4	my	my	PRON
inlawrev-25117	239	5	true	true	ADJ
inlawrev-25117	239	6	south	south	NOUN
inlawrev-25117	239	7	:	:	PUNCT
inlawrev-25117	239	8	why	why	SCONJ
inlawrev-25117	239	9	i	i	PRON
inlawrev-25117	239	10	decided	decide	VERB
inlawrev-25117	239	11	to	to	PART
inlawrev-25117	239	12	return	return	VERB
inlawrev-25117	239	13	home	home	NOUN
inlawrev-25117	239	14	,	,	PUNCT
inlawrev-25117	239	15	time	time	NOUN
inlawrev-25117	239	16	(	(	PUNCT
inlawrev-25117	239	17	july	july	PROPN
inlawrev-25117	239	18	26	26	NUM
inlawrev-25117	239	19	,	,	PUNCT
inlawrev-25117	239	20	2018	2018	NUM
inlawrev-25117	239	21	)	)	PUNCT
inlawrev-25117	239	22	,	,	PUNCT
inlawrev-25117	239	23	http://time.com/5349517/jesmyn-ward-my-true-south/	http://time.com/5349517/jesmyn-ward-my-true-south/	PROPN
inlawrev-25117	240	1	[	[	X
inlawrev-25117	240	2	https://	https://	PROPN
inlawrev-25117	240	3	perma.cc/9ufc-uh6u	perma.cc/9ufc-uh6u	PROPN
inlawrev-25117	240	4	]	]	PUNCT
inlawrev-25117	240	5	.	.	PUNCT
inlawrev-25117	241	1	or	or	CCONJ
inlawrev-25117	241	2	read	read	VERB
inlawrev-25117	241	3	dante	dante	PROPN
inlawrev-25117	241	4	alighieri	alighieri	PROPN
inlawrev-25117	241	5	on	on	ADP
inlawrev-25117	241	6	the	the	DET
inlawrev-25117	241	7	bitterness	bitterness	NOUN
inlawrev-25117	241	8	of	of	ADP
inlawrev-25117	241	9	exile	exile	NOUN
inlawrev-25117	241	10	:	:	PUNCT
inlawrev-25117	241	11	you	you	PRON
inlawrev-25117	241	12	shall	shall	AUX
inlawrev-25117	241	13	leave	leave	VERB
inlawrev-25117	241	14	everything	everything	PRON
inlawrev-25117	241	15	you	you	PRON
inlawrev-25117	241	16	love	love	VERB
inlawrev-25117	241	17	most	most	ADV
inlawrev-25117	241	18	dearly	dearly	ADV
inlawrev-25117	241	19	:	:	PUNCT
inlawrev-25117	241	20	this	this	PRON
inlawrev-25117	241	21	is	be	AUX
inlawrev-25117	241	22	the	the	DET
inlawrev-25117	241	23	arrow	arrow	NOUN
inlawrev-25117	241	24	that	that	SCONJ
inlawrev-25117	241	25	the	the	DET
inlawrev-25117	241	26	bow	bow	NOUN
inlawrev-25117	241	27	of	of	ADP
inlawrev-25117	241	28	exile	exile	NOUN
inlawrev-25117	241	29	shoots	shoot	NOUN
inlawrev-25117	241	30	first	first	ADV
inlawrev-25117	241	31	.	.	PUNCT
inlawrev-25117	242	1	you	you	PRON
inlawrev-25117	242	2	are	be	AUX
inlawrev-25117	242	3	to	to	PART
inlawrev-25117	242	4	know	know	VERB
inlawrev-25117	242	5	the	the	DET
inlawrev-25117	242	6	bitter	bitter	ADJ
inlawrev-25117	242	7	taste	taste	NOUN
inlawrev-25117	242	8	of	of	ADP
inlawrev-25117	242	9	others	other	NOUN
inlawrev-25117	242	10	’	'	PUNCT
inlawrev-25117	242	11	bread	bread	NOUN
inlawrev-25117	242	12	,	,	PUNCT
inlawrev-25117	242	13	how	how	SCONJ
inlawrev-25117	242	14	salt	salt	NOUN
inlawrev-25117	242	15	it	it	PRON
inlawrev-25117	242	16	is	be	AUX
inlawrev-25117	242	17	,	,	PUNCT
inlawrev-25117	242	18	and	and	CCONJ
inlawrev-25117	242	19	know	know	VERB
inlawrev-25117	242	20	how	how	SCONJ
inlawrev-25117	242	21	hard	hard	ADJ
inlawrev-25117	242	22	a	a	DET
inlawrev-25117	242	23	path	path	NOUN
inlawrev-25117	242	24	it	it	PRON
inlawrev-25117	242	25	is	be	AUX
inlawrev-25117	242	26	for	for	ADP
inlawrev-25117	242	27	one	one	NUM
inlawrev-25117	242	28	who	who	PRON
inlawrev-25117	242	29	goes	go	VERB
inlawrev-25117	242	30	descending	descend	VERB
inlawrev-25117	242	31	and	and	CCONJ
inlawrev-25117	242	32	ascending	ascend	VERB
inlawrev-25117	242	33	others	other	NOUN
inlawrev-25117	242	34	’	'	PUNCT
inlawrev-25117	242	35	stairs	stair	NOUN
inlawrev-25117	242	36	.	.	PUNCT
inlawrev-25117	243	1	dante	dante	PROPN
inlawrev-25117	243	2	alighieri	alighieri	PROPN
inlawrev-25117	243	3	,	,	PUNCT
inlawrev-25117	243	4	divine	divine	ADJ
inlawrev-25117	243	5	comedy	comedy	NOUN
inlawrev-25117	243	6	,	,	PUNCT
inlawrev-25117	243	7	par	par	NOUN
inlawrev-25117	243	8	.	.	PUNCT
inlawrev-25117	244	1	17:55	17:55	NUM
inlawrev-25117	244	2	-	-	SYM
inlawrev-25117	244	3	60	60	NUM
inlawrev-25117	244	4	(	(	PUNCT
inlawrev-25117	244	5	1320	1320	NUM
inlawrev-25117	244	6	)	)	PUNCT
inlawrev-25117	244	7	.	.	PUNCT
inlawrev-25117	245	1	38	38	NUM
inlawrev-25117	245	2	.	.	PUNCT
inlawrev-25117	246	1	bernstein	bernstein	PROPN
inlawrev-25117	246	2	&	&	CCONJ
inlawrev-25117	246	3	hassett	hassett	PROPN
inlawrev-25117	247	1	,	,	PUNCT
inlawrev-25117	247	2	supra	supra	PROPN
inlawrev-25117	247	3	note	note	NOUN
inlawrev-25117	247	4	1	1	NUM
inlawrev-25117	247	5	,	,	PUNCT
inlawrev-25117	247	6	at	at	ADP
inlawrev-25117	247	7	4	4	NUM
inlawrev-25117	247	8	.	.	NOUN
inlawrev-25117	247	9	39	39	NUM
inlawrev-25117	247	10	.	.	PUNCT
inlawrev-25117	248	1	i	i	PRON
inlawrev-25117	248	2	d.	d.	PROPN
inlawrev-25117	248	3	40	40	NUM
inlawrev-25117	248	4	.	.	PUNCT
inlawrev-25117	249	1	i	i	PRON
inlawrev-25117	249	2	d.	d.	PROPN
inlawrev-25117	249	3	at	at	ADP
inlawrev-25117	249	4	5	5	NUM
inlawrev-25117	249	5	.	.	NOUN
inlawrev-25117	249	6	41	41	NUM
inlawrev-25117	249	7	.	.	PUNCT
inlawrev-25117	250	1	benjamin	benjamin	PROPN
inlawrev-25117	250	2	austin	austin	PROPN
inlawrev-25117	250	3	,	,	PUNCT
inlawrev-25117	250	4	edward	edward	PROPN
inlawrev-25117	250	5	glaeser	glaeser	PROPN
inlawrev-25117	250	6	&	&	CCONJ
inlawrev-25117	250	7	lawrence	lawrence	PROPN
inlawrev-25117	250	8	h.	h.	PROPN
inlawrev-25117	250	9	summers	summers	PROPN
inlawrev-25117	250	10	,	,	PUNCT
inlawrev-25117	250	11	saving	save	VERB
inlawrev-25117	250	12	the	the	DET
inlawrev-25117	250	13	heartland	heartland	NOUN
inlawrev-25117	250	14	:	:	PUNCT
inlawrev-25117	250	15	place	place	NOUN
inlawrev-25117	250	16	-	-	PUNCT
inlawrev-25117	250	17	based	base	VERB
inlawrev-25117	250	18	policies	policy	NOUN
inlawrev-25117	250	19	in	in	ADP
inlawrev-25117	250	20	21	21	NUM
inlawrev-25117	250	21	t	t	PROPN
inlawrev-25117	250	22	century	century	PROPN
inlawrev-25117	250	23	america	america	PROPN
inlawrev-25117	250	24	,	,	PUNCT
inlawrev-25117	250	25	brookings	brookings	PROPN
inlawrev-25117	250	26	papers	paper	NOUN
inlawrev-25117	250	27	on	on	ADP
inlawrev-25117	250	28	econ	econ	PROPN
inlawrev-25117	250	29	.	.	PUNCT
inlawrev-25117	251	1	activity	activity	NOUN
inlawrev-25117	251	2	(	(	PUNCT
inlawrev-25117	251	3	2018	2018	NUM
inlawrev-25117	251	4	)	)	PUNCT
inlawrev-25117	251	5	.	.	PUNCT
inlawrev-25117	252	1	42	42	NUM
inlawrev-25117	252	2	.	.	PUNCT
inlawrev-25117	253	1	for	for	ADP
inlawrev-25117	253	2	documentation	documentation	NOUN
inlawrev-25117	253	3	of	of	ADP
inlawrev-25117	253	4	the	the	DET
inlawrev-25117	253	5	health	health	NOUN
inlawrev-25117	253	6	care	care	NOUN
inlawrev-25117	253	7	effects	effect	NOUN
inlawrev-25117	253	8	of	of	ADP
inlawrev-25117	253	9	unemployment	unemployment	NOUN
inlawrev-25117	253	10	in	in	ADP
inlawrev-25117	253	11	these	these	DET
inlawrev-25117	253	12	areas	area	NOUN
inlawrev-25117	253	13	,	,	PUNCT
inlawrev-25117	253	14	see	see	VERB
inlawrev-25117	253	15	jonathan	jonathan	PROPN
inlawrev-25117	253	16	m.	m.	PROPN
inlawrev-25117	253	17	metzl	metzl	PROPN
inlawrev-25117	253	18	,	,	PUNCT
inlawrev-25117	253	19	dying	die	VERB
inlawrev-25117	253	20	of	of	ADP
inlawrev-25117	253	21	whiteness	whiteness	NOUN
inlawrev-25117	253	22	:	:	PUNCT
inlawrev-25117	253	23	how	how	SCONJ
inlawrev-25117	253	24	the	the	DET
inlawrev-25117	253	25	politics	politic	NOUN
inlawrev-25117	253	26	of	of	ADP
inlawrev-25117	253	27	racial	racial	ADJ
inlawrev-25117	253	28	resentment	resentment	NOUN
inlawrev-25117	253	29	is	be	AUX
inlawrev-25117	253	30	killing	kill	VERB
inlawrev-25117	253	31	america	america	PROPN
inlawrev-25117	253	32	’s	’s	PART
inlawrev-25117	253	33	heartland	heartland	PROPN
inlawrev-25117	253	34	(	(	PUNCT
inlawrev-25117	253	35	2019	2019	NUM
inlawrev-25117	253	36	)	)	PUNCT
inlawrev-25117	253	37	.	.	PUNCT
inlawrev-25117	254	1	43	43	NUM
inlawrev-25117	254	2	.	.	PUNCT
inlawrev-25117	255	1	austin	austin	PROPN
inlawrev-25117	255	2	,	,	PUNCT
inlawrev-25117	255	3	glaeser	glaeser	PROPN
inlawrev-25117	255	4	&	&	CCONJ
inlawrev-25117	255	5	summers	summers	PROPN
inlawrev-25117	255	6	,	,	PUNCT
inlawrev-25117	255	7	supra	supra	PROPN
inlawrev-25117	255	8	note	note	NOUN
inlawrev-25117	255	9	41	41	NUM
inlawrev-25117	255	10	.	.	PUNCT
inlawrev-25117	256	1	this	this	PRON
inlawrev-25117	256	2	is	be	AUX
inlawrev-25117	256	3	not	not	PART
inlawrev-25117	256	4	entirely	entirely	ADV
inlawrev-25117	256	5	accurate	accurate	ADJ
inlawrev-25117	256	6	since	since	SCONJ
inlawrev-25117	256	7	it	it	PRON
inlawrev-25117	256	8	would	would	AUX
inlawrev-25117	256	9	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	PROPN
inlawrev-25117	256	10	21348943-ilr-53-3_text.indd	21348943-ilr-53-3_text.indd	NUM
inlawrev-25117	256	11	21	21	NUM
inlawrev-25117	256	12	12/14/20	12/14/20	PROPN
inlawrev-25117	256	13	9:49	9:49	NUM
inlawrev-25117	256	14	am12/14/20	am12/14/20	PROPN
inlawrev-25117	256	15	9:49	9:49	NUM
inlawrev-25117	256	16	am	be	AUX
inlawrev-25117	256	17	472	472	NUM
inlawrev-25117	256	18	indiana	indiana	PROPN
inlawrev-25117	256	19	law	law	PROPN
inlawrev-25117	256	20	review	review	NOUN
inlawrev-25117	257	1	[	[	X
inlawrev-25117	257	2	vol	vol	NOUN
inlawrev-25117	257	3	.	.	PUNCT
inlawrev-25117	258	1	53:461	53:461	NUM
inlawrev-25117	258	2	differences	difference	NOUN
inlawrev-25117	258	3	between	between	ADP
inlawrev-25117	258	4	the	the	DET
inlawrev-25117	258	5	three	three	NUM
inlawrev-25117	258	6	regions	region	NOUN
inlawrev-25117	258	7	in	in	ADP
inlawrev-25117	258	8	terms	term	NOUN
inlawrev-25117	258	9	of	of	ADP
inlawrev-25117	258	10	gdp	gdp	NOUN
inlawrev-25117	258	11	growth	growth	NOUN
inlawrev-25117	258	12	,	,	PUNCT
inlawrev-25117	258	13	the	the	DET
inlawrev-25117	258	14	not	not	PART
inlawrev-25117	258	15	-	-	PUNCT
inlawrev-25117	258	16	working	work	VERB
inlawrev-25117	258	17	rate	rate	NOUN
inlawrev-25117	258	18	,	,	PUNCT
inlawrev-25117	258	19	mortality	mortality	NOUN
inlawrev-25117	258	20	rates	rate	NOUN
inlawrev-25117	258	21	,	,	PUNCT
inlawrev-25117	258	22	opioid	opioid	ADJ
inlawrev-25117	258	23	abuse	abuse	NOUN
inlawrev-25117	258	24	and	and	CCONJ
inlawrev-25117	258	25	imprisonment	imprisonment	NOUN
inlawrev-25117	258	26	rates	rate	NOUN
inlawrev-25117	258	27	.	.	PUNCT
inlawrev-25117	259	1	on	on	ADP
inlawrev-25117	259	2	all	all	DET
inlawrev-25117	259	3	criteria	criterion	NOUN
inlawrev-25117	259	4	,	,	PUNCT
inlawrev-25117	259	5	the	the	DET
inlawrev-25117	259	6	eastern	eastern	PROPN
inlawrev-25117	259	7	heartland	heartland	PROPN
inlawrev-25117	259	8	has	have	AUX
inlawrev-25117	259	9	in	in	ADP
inlawrev-25117	259	10	recent	recent	ADJ
inlawrev-25117	259	11	years	year	NOUN
inlawrev-25117	259	12	fared	fare	VERB
inlawrev-25117	259	13	worse	bad	ADJ
inlawrev-25117	259	14	:	:	PUNCT
inlawrev-25117	259	15	the	the	DET
inlawrev-25117	259	16	coastal	coastal	ADJ
inlawrev-25117	259	17	states	state	NOUN
inlawrev-25117	259	18	have	have	AUX
inlawrev-25117	259	19	seen	see	VERB
inlawrev-25117	259	20	their	their	PRON
inlawrev-25117	259	21	real	real	ADJ
inlawrev-25117	259	22	economies	economy	NOUN
inlawrev-25117	259	23	grow	grow	VERB
inlawrev-25117	259	24	by	by	ADP
inlawrev-25117	259	25	342	342	NUM
inlawrev-25117	259	26	percent	percent	NOUN
inlawrev-25117	259	27	from	from	ADP
inlawrev-25117	259	28	1965	1965	NUM
inlawrev-25117	259	29	to	to	ADP
inlawrev-25117	259	30	2016	2016	NUM
inlawrev-25117	259	31	.	.	PUNCT
inlawrev-25117	260	1	the	the	DET
inlawrev-25117	260	2	western	western	PROPN
inlawrev-25117	260	3	heartland	heartland	PROPN
inlawrev-25117	260	4	has	have	AUX
inlawrev-25117	260	5	grown	grow	VERB
inlawrev-25117	260	6	by	by	ADP
inlawrev-25117	260	7	475	475	NUM
inlawrev-25117	260	8	percent	percent	NOUN
inlawrev-25117	260	9	over	over	ADP
inlawrev-25117	260	10	the	the	DET
inlawrev-25117	260	11	same	same	ADJ
inlawrev-25117	260	12	period	period	NOUN
inlawrev-25117	260	13	.	.	PUNCT
inlawrev-25117	261	1	the	the	DET
inlawrev-25117	261	2	eastern	eastern	PROPN
inlawrev-25117	261	3	heartland	heartland	PROPN
inlawrev-25117	261	4	has	have	AUX
inlawrev-25117	261	5	experienced	experience	VERB
inlawrev-25117	261	6	the	the	DET
inlawrev-25117	261	7	most	most	ADV
inlawrev-25117	261	8	sluggish	sluggish	ADJ
inlawrev-25117	261	9	growth	growth	NOUN
inlawrev-25117	261	10	,	,	PUNCT
inlawrev-25117	261	11	at	at	ADP
inlawrev-25117	261	12	187	187	NUM
inlawrev-25117	261	13	percent	percent	NOUN
inlawrev-25117	261	14	.	.	PUNCT
inlawrev-25117	261	15	.	.	PUNCT
inlawrev-25117	261	16	.	.	PUNCT
inlawrev-25117	261	17	.	.	PUNCT
inlawrev-25117	262	1	the	the	DET
inlawrev-25117	262	2	trends	trend	NOUN
inlawrev-25117	262	3	in	in	ADP
inlawrev-25117	262	4	gdp	gdp	NOUN
inlawrev-25117	262	5	are	be	AUX
inlawrev-25117	262	6	matched	match	VERB
inlawrev-25117	262	7	by	by	ADP
inlawrev-25117	262	8	the	the	DET
inlawrev-25117	262	9	trends	trend	NOUN
inlawrev-25117	262	10	in	in	ADP
inlawrev-25117	262	11	the	the	DET
inlawrev-25117	262	12	not	not	PART
inlawrev-25117	262	13	-	-	PUNCT
inlawrev-25117	262	14	working	work	VERB
inlawrev-25117	262	15	rate	rate	NOUN
inlawrev-25117	262	16	.	.	PUNCT
inlawrev-25117	263	1	figure	figure	NOUN
inlawrev-25117	263	2	11	11	NUM
inlawrev-25117	263	3	shows	show	VERB
inlawrev-25117	263	4	the	the	DET
inlawrev-25117	263	5	prime	prime	ADJ
inlawrev-25117	263	6	age	age	NOUN
inlawrev-25117	263	7	male	male	NOUN
inlawrev-25117	263	8	not	not	PART
inlawrev-25117	263	9	-	-	PUNCT
inlawrev-25117	263	10	working	work	VERB
inlawrev-25117	263	11	rate	rate	NOUN
inlawrev-25117	263	12	since	since	SCONJ
inlawrev-25117	263	13	1980	1980	NUM
inlawrev-25117	263	14	.	.	PUNCT
inlawrev-25117	264	1	before	before	ADP
inlawrev-25117	264	2	the	the	DET
inlawrev-25117	264	3	recession	recession	NOUN
inlawrev-25117	264	4	of	of	ADP
inlawrev-25117	264	5	the	the	DET
inlawrev-25117	264	6	early	early	ADJ
inlawrev-25117	264	7	1980s	1980s	NUM
inlawrev-25117	264	8	,	,	PUNCT
inlawrev-25117	264	9	nonemployment	nonemployment	NOUN
inlawrev-25117	264	10	was	be	AUX
inlawrev-25117	264	11	roughly	roughly	ADV
inlawrev-25117	264	12	comparable	comparable	ADJ
inlawrev-25117	264	13	on	on	ADP
inlawrev-25117	264	14	the	the	DET
inlawrev-25117	264	15	coasts	coast	NOUN
inlawrev-25117	264	16	and	and	CCONJ
inlawrev-25117	264	17	in	in	ADP
inlawrev-25117	264	18	the	the	DET
inlawrev-25117	264	19	eastern	eastern	ADJ
inlawrev-25117	264	20	heartland	heartland	PROPN
inlawrev-25117	264	21	.	.	PUNCT
inlawrev-25117	265	1	the	the	DET
inlawrev-25117	265	2	western	western	PROPN
inlawrev-25117	265	3	heartland	heartland	PROPN
inlawrev-25117	265	4	had	have	VERB
inlawrev-25117	265	5	the	the	DET
inlawrev-25117	265	6	lowest	low	ADJ
inlawrev-25117	265	7	levels	level	NOUN
inlawrev-25117	265	8	of	of	ADP
inlawrev-25117	265	9	not	not	PART
inlawrev-25117	265	10	working	work	VERB
inlawrev-25117	265	11	.	.	PUNCT
inlawrev-25117	266	1	since	since	SCONJ
inlawrev-25117	266	2	2000	2000	NUM
inlawrev-25117	266	3	,	,	PUNCT
inlawrev-25117	266	4	this	this	DET
inlawrev-25117	266	5	ordering	ordering	NOUN
inlawrev-25117	266	6	has	have	AUX
inlawrev-25117	266	7	been	be	AUX
inlawrev-25117	266	8	stable	stable	ADJ
inlawrev-25117	266	9	.	.	PUNCT
inlawrev-25117	267	1	the	the	DET
inlawrev-25117	267	2	not	not	PART
inlawrev-25117	267	3	-	-	PUNCT
inlawrev-25117	267	4	working	work	VERB
inlawrev-25117	267	5	rate	rate	NOUN
inlawrev-25117	267	6	has	have	AUX
inlawrev-25117	267	7	been	be	AUX
inlawrev-25117	267	8	highest	high	ADJ
inlawrev-25117	267	9	in	in	ADP
inlawrev-25117	267	10	the	the	DET
inlawrev-25117	267	11	eastern	eastern	PROPN
inlawrev-25117	267	12	heartland	heartland	NOUN
inlawrev-25117	267	13	and	and	CCONJ
inlawrev-25117	267	14	lowest	low	ADJ
inlawrev-25117	267	15	in	in	ADP
inlawrev-25117	267	16	the	the	DET
inlawrev-25117	267	17	western	western	ADJ
inlawrev-25117	267	18	heartland	heartland	NOUN
inlawrev-25117	267	19	;	;	PUNCT
inlawrev-25117	267	20	the	the	DET
inlawrev-25117	267	21	coasts	coast	NOUN
inlawrev-25117	267	22	are	be	AUX
inlawrev-25117	267	23	in	in	ADP
inlawrev-25117	267	24	between	between	ADP
inlawrev-25117	267	25	.	.	PUNCT
inlawrev-25117	268	1	figure	figure	NOUN
inlawrev-25117	268	2	12	12	NUM
inlawrev-25117	268	3	shows	show	VERB
inlawrev-25117	268	4	mortality	mortality	NOUN
inlawrev-25117	268	5	rates	rate	NOUN
inlawrev-25117	268	6	between	between	ADP
inlawrev-25117	268	7	the	the	DET
inlawrev-25117	268	8	three	three	NUM
inlawrev-25117	268	9	regions	region	NOUN
inlawrev-25117	268	10	for	for	ADP
inlawrev-25117	268	11	prime	prime	ADJ
inlawrev-25117	268	12	age	age	NOUN
inlawrev-25117	268	13	men	man	NOUN
inlawrev-25117	268	14	.	.	PUNCT
inlawrev-25117	269	1	between	between	ADP
inlawrev-25117	269	2	1970	1970	NUM
inlawrev-25117	269	3	and	and	CCONJ
inlawrev-25117	269	4	the	the	DET
inlawrev-25117	269	5	early	early	ADJ
inlawrev-25117	269	6	1980s	1980s	NUM
inlawrev-25117	269	7	,	,	PUNCT
inlawrev-25117	269	8	mortality	mortality	NOUN
inlawrev-25117	269	9	fell	fall	VERB
inlawrev-25117	269	10	smoothly	smoothly	ADV
inlawrev-25117	269	11	for	for	ADP
inlawrev-25117	269	12	all	all	DET
inlawrev-25117	269	13	three	three	NUM
inlawrev-25117	269	14	regions	region	NOUN
inlawrev-25117	269	15	,	,	PUNCT
inlawrev-25117	269	16	and	and	CCONJ
inlawrev-25117	269	17	the	the	DET
inlawrev-25117	269	18	ordering	ordering	NOUN
inlawrev-25117	269	19	was	be	AUX
inlawrev-25117	269	20	stable	stable	ADJ
inlawrev-25117	269	21	.	.	PUNCT
inlawrev-25117	270	1	the	the	DET
inlawrev-25117	270	2	western	western	PROPN
inlawrev-25117	270	3	heartland	heartland	PROPN
inlawrev-25117	270	4	was	be	AUX
inlawrev-25117	270	5	the	the	DET
inlawrev-25117	270	6	healthiest	healthy	ADJ
inlawrev-25117	270	7	region	region	NOUN
inlawrev-25117	270	8	of	of	ADP
inlawrev-25117	270	9	the	the	DET
inlawrev-25117	270	10	country	country	NOUN
inlawrev-25117	270	11	.	.	PUNCT
inlawrev-25117	271	1	during	during	ADP
inlawrev-25117	271	2	the	the	DET
inlawrev-25117	271	3	early	early	ADJ
inlawrev-25117	271	4	1980s	1980	NOUN
inlawrev-25117	271	5	,	,	PUNCT
inlawrev-25117	271	6	male	male	ADJ
inlawrev-25117	271	7	mortality	mortality	NOUN
inlawrev-25117	271	8	rose	rise	VERB
inlawrev-25117	271	9	on	on	ADP
inlawrev-25117	271	10	the	the	DET
inlawrev-25117	271	11	coasts	coast	NOUN
inlawrev-25117	271	12	,	,	PUNCT
inlawrev-25117	271	13	partially	partially	ADV
inlawrev-25117	271	14	reflecting	reflect	VERB
inlawrev-25117	271	15	the	the	DET
inlawrev-25117	271	16	scourge	scourge	NOUN
inlawrev-25117	271	17	of	of	ADP
inlawrev-25117	271	18	aids	aids	PROPN
inlawrev-25117	271	19	.	.	PUNCT
inlawrev-25117	272	1	since	since	SCONJ
inlawrev-25117	272	2	the	the	DET
inlawrev-25117	272	3	1990s	1990	NOUN
inlawrev-25117	272	4	,	,	PUNCT
inlawrev-25117	272	5	the	the	DET
inlawrev-25117	272	6	eastern	eastern	PROPN
inlawrev-25117	272	7	heartland	heartland	PROPN
inlawrev-25117	272	8	has	have	AUX
inlawrev-25117	272	9	been	be	AUX
inlawrev-25117	272	10	the	the	DET
inlawrev-25117	272	11	outlier	outlier	NOUN
inlawrev-25117	272	12	,	,	PUNCT
inlawrev-25117	272	13	with	with	ADP
inlawrev-25117	272	14	relatively	relatively	ADV
inlawrev-25117	272	15	high	high	ADJ
inlawrev-25117	272	16	,	,	PUNCT
inlawrev-25117	272	17	and	and	CCONJ
inlawrev-25117	272	18	even	even	ADV
inlawrev-25117	272	19	occasionally	occasionally	ADV
inlawrev-25117	272	20	rising	rise	VERB
inlawrev-25117	272	21	,	,	PUNCT
inlawrev-25117	272	22	levels	level	NOUN
inlawrev-25117	272	23	of	of	ADP
inlawrev-25117	272	24	mortality	mortality	NOUN
inlawrev-25117	272	25	for	for	ADP
inlawrev-25117	272	26	prime	prime	ADJ
inlawrev-25117	272	27	age	age	NOUN
inlawrev-25117	272	28	men	man	NOUN
inlawrev-25117	272	29	.	.	PUNCT
inlawrev-25117	273	1	if	if	SCONJ
inlawrev-25117	273	2	we	we	PRON
inlawrev-25117	273	3	seek	seek	VERB
inlawrev-25117	273	4	to	to	PART
inlawrev-25117	273	5	understand	understand	VERB
inlawrev-25117	273	6	the	the	DET
inlawrev-25117	273	7	striking	striking	ADJ
inlawrev-25117	273	8	fact	fact	NOUN
inlawrev-25117	273	9	of	of	ADP
inlawrev-25117	273	10	rising	rise	VERB
inlawrev-25117	273	11	prime	prime	ADJ
inlawrev-25117	273	12	age	age	NOUN
inlawrev-25117	273	13	male	male	NOUN
inlawrev-25117	273	14	mortality	mortality	NOUN
inlawrev-25117	273	15	,	,	PUNCT
inlawrev-25117	273	16	as	as	SCONJ
inlawrev-25117	273	17	noted	note	VERB
inlawrev-25117	273	18	by	by	ADP
inlawrev-25117	273	19	anne	anne	PROPN
inlawrev-25117	273	20	case	case	NOUN
inlawrev-25117	273	21	and	and	CCONJ
inlawrev-25117	273	22	angus	angus	PROPN
inlawrev-25117	273	23	deaton	deaton	PROPN
inlawrev-25117	273	24	(	(	PUNCT
inlawrev-25117	273	25	2015	2015	NUM
inlawrev-25117	273	26	,	,	PUNCT
inlawrev-25117	273	27	2017	2017	NUM
inlawrev-25117	273	28	)	)	PUNCT
inlawrev-25117	273	29	,	,	PUNCT
inlawrev-25117	273	30	we	we	PRON
inlawrev-25117	273	31	need	need	VERB
inlawrev-25117	273	32	to	to	PART
inlawrev-25117	273	33	look	look	VERB
inlawrev-25117	273	34	at	at	ADP
inlawrev-25117	273	35	the	the	DET
inlawrev-25117	273	36	eastern	eastern	PROPN
inlawrev-25117	273	37	heartland	heartland	PROPN
inlawrev-25117	273	38	.	.	PUNCT
inlawrev-25117	274	1	figure	figure	NOUN
inlawrev-25117	274	2	13	13	NUM
inlawrev-25117	274	3	shows	show	VERB
inlawrev-25117	274	4	county	county	NOUN
inlawrev-25117	274	5	-	-	PUNCT
inlawrev-25117	274	6	level	level	NOUN
inlawrev-25117	274	7	opioid	opioid	NOUN
inlawrev-25117	274	8	prescriptions	prescription	NOUN
inlawrev-25117	274	9	per	per	ADP
inlawrev-25117	274	10	capita	capita	NOUN
inlawrev-25117	274	11	across	across	ADP
inlawrev-25117	274	12	the	the	DET
inlawrev-25117	274	13	united	united	PROPN
inlawrev-25117	274	14	states	states	PROPN
inlawrev-25117	274	15	.	.	PUNCT
inlawrev-25117	275	1	these	these	PRON
inlawrev-25117	275	2	are	be	AUX
inlawrev-25117	275	3	particularly	particularly	ADV
inlawrev-25117	275	4	high	high	ADJ
inlawrev-25117	275	5	in	in	ADP
inlawrev-25117	275	6	the	the	DET
inlawrev-25117	275	7	low	low	ADJ
inlawrev-25117	275	8	-	-	PUNCT
inlawrev-25117	275	9	employment	employment	NOUN
inlawrev-25117	275	10	areas	area	NOUN
inlawrev-25117	275	11	of	of	ADP
inlawrev-25117	275	12	the	the	DET
inlawrev-25117	275	13	eastern	eastern	ADJ
inlawrev-25117	275	14	heartland	heartland	PROPN
inlawrev-25117	275	15	.	.	PUNCT
inlawrev-25117	276	1	a	a	DET
inlawrev-25117	276	2	final	final	ADJ
inlawrev-25117	276	3	social	social	ADJ
inlawrev-25117	276	4	problem	problem	NOUN
inlawrev-25117	276	5	is	be	AUX
inlawrev-25117	276	6	imprisonment	imprisonment	NOUN
inlawrev-25117	276	7	,	,	PUNCT
inlawrev-25117	276	8	which	which	PRON
inlawrev-25117	276	9	affects	affect	VERB
inlawrev-25117	276	10	a	a	DET
inlawrev-25117	276	11	significant	significant	ADJ
inlawrev-25117	276	12	share	share	NOUN
inlawrev-25117	276	13	of	of	ADP
inlawrev-25117	276	14	the	the	DET
inlawrev-25117	276	15	male	male	ADJ
inlawrev-25117	276	16	population	population	NOUN
inlawrev-25117	276	17	in	in	ADP
inlawrev-25117	276	18	many	many	ADJ
inlawrev-25117	276	19	states	state	NOUN
inlawrev-25117	276	20	.	.	PUNCT
inlawrev-25117	277	1	until	until	ADP
inlawrev-25117	277	2	the	the	DET
inlawrev-25117	277	3	mid-1990s	mid-1990	NOUN
inlawrev-25117	277	4	,	,	PUNCT
inlawrev-25117	277	5	imprisonment	imprisonment	NOUN
inlawrev-25117	277	6	rates	rate	NOUN
inlawrev-25117	277	7	were	be	AUX
inlawrev-25117	277	8	generally	generally	ADV
inlawrev-25117	277	9	higher	high	ADJ
inlawrev-25117	277	10	on	on	ADP
inlawrev-25117	277	11	the	the	DET
inlawrev-25117	277	12	coasts	coast	NOUN
inlawrev-25117	277	13	than	than	ADP
inlawrev-25117	277	14	in	in	ADP
inlawrev-25117	277	15	the	the	DET
inlawrev-25117	277	16	western	western	ADJ
inlawrev-25117	277	17	heartland	heartland	NOUN
inlawrev-25117	277	18	.	.	PUNCT
inlawrev-25117	278	1	between	between	ADP
inlawrev-25117	278	2	the	the	DET
inlawrev-25117	278	3	mid-1990s	mid-1990	NOUN
inlawrev-25117	278	4	and	and	CCONJ
inlawrev-25117	278	5	2010	2010	NUM
inlawrev-25117	278	6	,	,	PUNCT
inlawrev-25117	278	7	the	the	DET
inlawrev-25117	278	8	western	western	ADJ
inlawrev-25117	278	9	heartland	heartland	PROPN
inlawrev-25117	278	10	had	have	VERB
inlawrev-25117	278	11	the	the	DET
inlawrev-25117	278	12	highest	high	ADJ
inlawrev-25117	278	13	imprisonment	imprisonment	NOUN
inlawrev-25117	278	14	rate	rate	NOUN
inlawrev-25117	278	15	.	.	PUNCT
inlawrev-25117	279	1	now	now	ADV
inlawrev-25117	279	2	,	,	PUNCT
inlawrev-25117	279	3	both	both	DET
inlawrev-25117	279	4	heartlands	heartland	NOUN
inlawrev-25117	279	5	have	have	VERB
inlawrev-25117	279	6	imprisonment	imprisonment	NOUN
inlawrev-25117	279	7	rates	rate	NOUN
inlawrev-25117	279	8	that	that	PRON
inlawrev-25117	279	9	are	be	AUX
inlawrev-25117	279	10	dramatically	dramatically	ADV
inlawrev-25117	279	11	higher	high	ADJ
inlawrev-25117	279	12	than	than	ADP
inlawrev-25117	279	13	the	the	DET
inlawrev-25117	279	14	imprisonment	imprisonment	NOUN
inlawrev-25117	279	15	rates	rate	NOUN
inlawrev-25117	279	16	on	on	ADP
inlawrev-25117	279	17	the	the	DET
inlawrev-25117	279	18	coasts	coast	NOUN
inlawrev-25117	279	19	.	.	PUNCT
inlawrev-25117	280	1	44	44	NUM
inlawrev-25117	280	2	austin	austin	PROPN
inlawrev-25117	280	3	,	,	PUNCT
inlawrev-25117	280	4	glaeser	glaeser	NOUN
inlawrev-25117	280	5	,	,	PUNCT
inlawrev-25117	280	6	and	and	CCONJ
inlawrev-25117	280	7	summers	summer	NOUN
inlawrev-25117	280	8	then	then	ADV
inlawrev-25117	280	9	raise	raise	VERB
inlawrev-25117	280	10	the	the	DET
inlawrev-25117	280	11	question	question	NOUN
inlawrev-25117	280	12	whether	whether	SCONJ
inlawrev-25117	280	13	these	these	DET
inlawrev-25117	280	14	more	more	ADV
inlawrev-25117	280	15	permanent	permanent	ADJ
inlawrev-25117	280	16	economic	economic	ADJ
inlawrev-25117	280	17	divisions	division	NOUN
inlawrev-25117	280	18	across	across	ADP
inlawrev-25117	280	19	space	space	NOUN
inlawrev-25117	280	20	should	should	AUX
inlawrev-25117	280	21	lead	lead	VERB
inlawrev-25117	280	22	american	american	ADJ
inlawrev-25117	280	23	economists	economist	NOUN
inlawrev-25117	280	24	to	to	PART
inlawrev-25117	280	25	rethink	rethink	VERB
inlawrev-25117	280	26	their	their	PRON
inlawrev-25117	280	27	traditional	traditional	ADJ
inlawrev-25117	280	28	skepticism	skepticism	NOUN
inlawrev-25117	280	29	about	about	ADP
inlawrev-25117	280	30	place	place	NOUN
inlawrev-25117	280	31	-	-	PUNCT
inlawrev-25117	280	32	based	base	VERB
inlawrev-25117	280	33	policies	policy	NOUN
inlawrev-25117	280	34	.	.	PUNCT
inlawrev-25117	281	1	45	45	NUM
inlawrev-25117	281	2	they	they	PRON
inlawrev-25117	281	3	document	document	NOUN
inlawrev-25117	281	4	that	that	PRON
inlawrev-25117	281	5	increases	increase	VERB
inlawrev-25117	281	6	in	in	ADP
inlawrev-25117	281	7	labor	labor	NOUN
inlawrev-25117	281	8	demand	demand	NOUN
inlawrev-25117	281	9	appear	appear	VERB
inlawrev-25117	281	10	to	to	PART
inlawrev-25117	281	11	have	have	VERB
inlawrev-25117	281	12	greater	great	ADJ
inlawrev-25117	281	13	impacts	impact	NOUN
inlawrev-25117	281	14	on	on	ADP
inlawrev-25117	281	15	employment	employment	NOUN
inlawrev-25117	281	16	in	in	ADP
inlawrev-25117	281	17	areas	area	NOUN
inlawrev-25117	281	18	where	where	SCONJ
inlawrev-25117	281	19	not	not	PART
inlawrev-25117	281	20	working	work	VERB
inlawrev-25117	281	21	has	have	AUX
inlawrev-25117	281	22	been	be	AUX
inlawrev-25117	281	23	historically	historically	ADV
inlawrev-25117	281	24	high	high	ADJ
inlawrev-25117	281	25	,	,	PUNCT
inlawrev-25117	281	26	suggesting	suggest	VERB
inlawrev-25117	281	27	that	that	SCONJ
inlawrev-25117	281	28	subsidizing	subsidize	VERB
inlawrev-25117	281	29	employment	employment	NOUN
inlawrev-25117	281	30	in	in	ADP
inlawrev-25117	281	31	such	such	ADJ
inlawrev-25117	281	32	places	place	NOUN
inlawrev-25117	281	33	could	could	AUX
inlawrev-25117	281	34	particularly	particularly	ADV
inlawrev-25117	281	35	reduce	reduce	VERB
inlawrev-25117	281	36	the	the	DET
inlawrev-25117	281	37	not	not	PART
inlawrev-25117	281	38	working	working	NOUN
inlawrev-25117	281	39	rate	rate	NOUN
inlawrev-25117	281	40	.	.	PUNCT
inlawrev-25117	282	1	they	they	PRON
inlawrev-25117	282	2	include	include	VERB
inlawrev-25117	282	3	in	in	ADP
inlawrev-25117	282	4	the	the	DET
inlawrev-25117	282	5	target	target	NOUN
inlawrev-25117	282	6	area	area	NOUN
inlawrev-25117	282	7	arkansas	arkansas	PROPN
inlawrev-25117	282	8	(	(	PUNCT
inlawrev-25117	282	9	1836	1836	NUM
inlawrev-25117	282	10	)	)	PUNCT
inlawrev-25117	282	11	and	and	CCONJ
inlawrev-25117	282	12	exclude	exclude	VERB
inlawrev-25117	282	13	wisconsin	wisconsin	PROPN
inlawrev-25117	282	14	(	(	PUNCT
inlawrev-25117	282	15	1848	1848	NUM
inlawrev-25117	282	16	)	)	PUNCT
inlawrev-25117	282	17	and	and	CCONJ
inlawrev-25117	282	18	minnesota	minnesota	PROPN
inlawrev-25117	282	19	(	(	PUNCT
inlawrev-25117	282	20	1858	1858	NUM
inlawrev-25117	282	21	)	)	PUNCT
inlawrev-25117	282	22	,	,	PUNCT
inlawrev-25117	282	23	so	so	ADV
inlawrev-25117	282	24	we	we	PRON
inlawrev-25117	282	25	prefer	prefer	VERB
inlawrev-25117	282	26	the	the	DET
inlawrev-25117	282	27	geographical	geographical	ADJ
inlawrev-25117	282	28	limitation	limitation	NOUN
inlawrev-25117	282	29	of	of	ADP
inlawrev-25117	282	30	the	the	DET
inlawrev-25117	282	31	eastern	eastern	PROPN
inlawrev-25117	282	32	heartland	heartland	PROPN
inlawrev-25117	282	33	as	as	ADP
inlawrev-25117	282	34	the	the	DET
inlawrev-25117	282	35	area	area	NOUN
inlawrev-25117	282	36	between	between	ADP
inlawrev-25117	282	37	the	the	DET
inlawrev-25117	282	38	mississippi	mississippi	NOUN
inlawrev-25117	282	39	and	and	CCONJ
inlawrev-25117	282	40	the	the	DET
inlawrev-25117	282	41	eastern	eastern	ADJ
inlawrev-25117	282	42	slopes	slope	NOUN
inlawrev-25117	282	43	of	of	ADP
inlawrev-25117	282	44	the	the	DET
inlawrev-25117	282	45	appalachians	appalachian	NOUN
inlawrev-25117	282	46	,	,	PUNCT
inlawrev-25117	282	47	although	although	SCONJ
inlawrev-25117	282	48	it	it	PRON
inlawrev-25117	282	49	is	be	AUX
inlawrev-25117	282	50	certainly	certainly	ADV
inlawrev-25117	282	51	defensible	defensible	ADJ
inlawrev-25117	282	52	to	to	PART
inlawrev-25117	282	53	include	include	VERB
inlawrev-25117	282	54	arkansas	arkansa	NOUN
inlawrev-25117	282	55	as	as	ADV
inlawrev-25117	282	56	well	well	ADV
inlawrev-25117	282	57	as	as	ADP
inlawrev-25117	282	58	oklahoma	oklahoma	PROPN
inlawrev-25117	282	59	(	(	PUNCT
inlawrev-25117	282	60	1907	1907	NUM
inlawrev-25117	282	61	)	)	PUNCT
inlawrev-25117	282	62	,	,	PUNCT
inlawrev-25117	282	63	even	even	ADV
inlawrev-25117	282	64	though	though	SCONJ
inlawrev-25117	282	65	they	they	PRON
inlawrev-25117	282	66	lie	lie	VERB
inlawrev-25117	282	67	west	west	ADV
inlawrev-25117	282	68	of	of	ADP
inlawrev-25117	282	69	the	the	DET
inlawrev-25117	282	70	mississippi	mississippi	PROPN
inlawrev-25117	282	71	.	.	PROPN
inlawrev-25117	283	1	44	44	NUM
inlawrev-25117	283	2	.	.	PUNCT
inlawrev-25117	284	1	austin	austin	PROPN
inlawrev-25117	284	2	,	,	PUNCT
inlawrev-25117	284	3	glaeser	glaeser	PROPN
inlawrev-25117	284	4	&	&	CCONJ
inlawrev-25117	284	5	summers	summers	PROPN
inlawrev-25117	284	6	,	,	PUNCT
inlawrev-25117	284	7	supra	supra	PROPN
inlawrev-25117	284	8	note	note	NOUN
inlawrev-25117	284	9	41	41	NUM
inlawrev-25117	284	10	,	,	PUNCT
inlawrev-25117	284	11	at	at	ADP
inlawrev-25117	284	12	170	170	NUM
inlawrev-25117	284	13	-	-	SYM
inlawrev-25117	284	14	71	71	NUM
inlawrev-25117	284	15	.	.	PUNCT
inlawrev-25117	284	16	45	45	NUM
inlawrev-25117	284	17	.	.	PUNCT
inlawrev-25117	285	1	i	i	PRON
inlawrev-25117	285	2	d.	d.	PROPN
inlawrev-25117	285	3	at	at	ADP
inlawrev-25117	285	4	151	151	NUM
inlawrev-25117	285	5	.	.	PUNCT
inlawrev-25117	286	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	286	2	22348943-ilr-53-3_text.indd	22348943-ilr-53-3_text.indd	NUM
inlawrev-25117	286	3	22	22	NUM
inlawrev-25117	287	1	12/14/20	12/14/20	NUM
inlawrev-25117	287	2	9:49	9:49	NUM
inlawrev-25117	288	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	288	2	9:49	9:49	NUM
inlawrev-25117	288	3	am	am	NOUN
inlawrev-25117	288	4	2020	2020	NUM
inlawrev-25117	288	5	]	]	X
inlawrev-25117	288	6	federalizing	federalize	VERB
inlawrev-25117	288	7	tax	tax	NOUN
inlawrev-25117	288	8	justice	justice	NOUN
inlawrev-25117	288	9	473	473	NUM
inlawrev-25117	288	10	then	then	ADV
inlawrev-25117	288	11	suggest	suggest	VERB
inlawrev-25117	288	12	that	that	SCONJ
inlawrev-25117	288	13	place	place	NOUN
inlawrev-25117	288	14	-	-	PUNCT
inlawrev-25117	288	15	specific	specific	ADJ
inlawrev-25117	288	16	pro	pro	ADJ
inlawrev-25117	288	17	-	-	ADJ
inlawrev-25117	288	18	employment	employment	ADJ
inlawrev-25117	288	19	policies	policy	NOUN
inlawrev-25117	288	20	,	,	PUNCT
inlawrev-25117	288	21	such	such	ADJ
inlawrev-25117	288	22	as	as	ADP
inlawrev-25117	288	23	a	a	DET
inlawrev-25117	288	24	ramped	ramped	ADJ
inlawrev-25117	288	25	up	up	ADP
inlawrev-25117	288	26	earned	earn	VERB
inlawrev-25117	288	27	income	income	NOUN
inlawrev-25117	288	28	tax	tax	NOUN
inlawrev-25117	288	29	credit	credit	NOUN
inlawrev-25117	288	30	,	,	PUNCT
inlawrev-25117	288	31	that	that	PRON
inlawrev-25117	288	32	are	be	AUX
inlawrev-25117	288	33	targeted	target	VERB
inlawrev-25117	288	34	towards	towards	ADP
inlawrev-25117	288	35	regions	region	NOUN
inlawrev-25117	288	36	with	with	ADP
inlawrev-25117	288	37	more	more	ADJ
inlawrev-25117	288	38	elastic	elastic	ADJ
inlawrev-25117	288	39	employment	employment	NOUN
inlawrev-25117	288	40	responses	response	NOUN
inlawrev-25117	288	41	,	,	PUNCT
inlawrev-25117	288	42	however	however	ADV
inlawrev-25117	288	43	financed	finance	VERB
inlawrev-25117	288	44	,	,	PUNCT
inlawrev-25117	288	45	could	could	AUX
inlawrev-25117	288	46	plausibly	plausibly	ADV
inlawrev-25117	288	47	reduce	reduce	VERB
inlawrev-25117	288	48	suffering	suffering	NOUN
inlawrev-25117	288	49	and	and	CCONJ
inlawrev-25117	288	50	materially	materially	ADV
inlawrev-25117	288	51	improve	improve	VERB
inlawrev-25117	288	52	economic	economic	ADJ
inlawrev-25117	288	53	performance	performance	NOUN
inlawrev-25117	288	54	.	.	PUNCT
inlawrev-25117	289	1	while	while	SCONJ
inlawrev-25117	289	2	this	this	DET
inlawrev-25117	289	3	paper	paper	NOUN
inlawrev-25117	289	4	is	be	AUX
inlawrev-25117	289	5	a	a	DET
inlawrev-25117	289	6	remarkable	remarkable	ADJ
inlawrev-25117	289	7	about	about	ADP
inlawrev-25117	289	8	face	face	NOUN
inlawrev-25117	289	9	,	,	PUNCT
inlawrev-25117	289	10	46	46	NUM
inlawrev-25117	289	11	and	and	CCONJ
inlawrev-25117	289	12	its	its	PRON
inlawrev-25117	289	13	suggestion	suggestion	NOUN
inlawrev-25117	289	14	that	that	SCONJ
inlawrev-25117	289	15	the	the	DET
inlawrev-25117	289	16	eitc	eitc	NOUN
inlawrev-25117	289	17	can	can	AUX
inlawrev-25117	289	18	be	be	AUX
inlawrev-25117	289	19	increased	increase	VERB
inlawrev-25117	289	20	for	for	ADP
inlawrev-25117	289	21	poor	poor	ADJ
inlawrev-25117	289	22	regions	region	NOUN
inlawrev-25117	289	23	(	(	PUNCT
inlawrev-25117	289	24	rather	rather	ADV
inlawrev-25117	289	25	than	than	ADP
inlawrev-25117	289	26	,	,	PUNCT
inlawrev-25117	289	27	as	as	SCONJ
inlawrev-25117	289	28	schleicher	schleicher	ADJ
inlawrev-25117	289	29	suggests	suggest	NOUN
inlawrev-25117	289	30	,	,	PUNCT
inlawrev-25117	289	31	increased	increase	VERB
inlawrev-25117	289	32	in	in	ADP
inlawrev-25117	289	33	the	the	DET
inlawrev-25117	289	34	rich	rich	ADJ
inlawrev-25117	289	35	regions	region	NOUN
inlawrev-25117	289	36	to	to	PART
inlawrev-25117	289	37	encourage	encourage	VERB
inlawrev-25117	289	38	more	more	ADJ
inlawrev-25117	289	39	people	people	NOUN
inlawrev-25117	289	40	to	to	PART
inlawrev-25117	289	41	move	move	VERB
inlawrev-25117	289	42	there	there	ADV
inlawrev-25117	289	43	)	)	PUNCT
inlawrev-25117	289	44	is	be	AUX
inlawrev-25117	289	45	a	a	DET
inlawrev-25117	289	46	step	step	NOUN
inlawrev-25117	289	47	forward	forward	ADV
inlawrev-25117	289	48	,	,	PUNCT
inlawrev-25117	289	49	the	the	DET
inlawrev-25117	289	50	solution	solution	NOUN
inlawrev-25117	289	51	proposed	propose	VERB
inlawrev-25117	289	52	in	in	ADP
inlawrev-25117	289	53	the	the	DET
inlawrev-25117	289	54	austin	austin	PROPN
inlawrev-25117	289	55	et	et	PROPN
inlawrev-25117	289	56	al	al	PROPN
inlawrev-25117	289	57	.	.	PROPN
inlawrev-25117	289	58	paper	paper	NOUN
inlawrev-25117	289	59	is	be	AUX
inlawrev-25117	289	60	still	still	ADV
inlawrev-25117	289	61	quite	quite	ADV
inlawrev-25117	289	62	narrow	narrow	ADJ
inlawrev-25117	289	63	.	.	PUNCT
inlawrev-25117	290	1	47	47	NUM
inlawrev-25117	290	2	specifically	specifically	ADV
inlawrev-25117	290	3	,	,	PUNCT
inlawrev-25117	290	4	it	it	PRON
inlawrev-25117	290	5	does	do	VERB
inlawrev-25117	290	6	nothing	nothing	PRON
inlawrev-25117	290	7	to	to	PART
inlawrev-25117	290	8	address	address	VERB
inlawrev-25117	290	9	the	the	DET
inlawrev-25117	290	10	fundamental	fundamental	ADJ
inlawrev-25117	290	11	problem	problem	NOUN
inlawrev-25117	290	12	of	of	ADP
inlawrev-25117	290	13	how	how	SCONJ
inlawrev-25117	290	14	people	people	NOUN
inlawrev-25117	290	15	in	in	ADP
inlawrev-25117	290	16	the	the	DET
inlawrev-25117	290	17	poor	poor	ADJ
inlawrev-25117	290	18	rural	rural	ADJ
inlawrev-25117	290	19	areas	area	NOUN
inlawrev-25117	290	20	of	of	ADP
inlawrev-25117	290	21	the	the	DET
inlawrev-25117	290	22	heartland	heartland	NOUN
inlawrev-25117	290	23	can	can	AUX
inlawrev-25117	290	24	find	find	VERB
inlawrev-25117	290	25	jobs	job	NOUN
inlawrev-25117	290	26	that	that	PRON
inlawrev-25117	290	27	will	will	AUX
inlawrev-25117	290	28	enable	enable	VERB
inlawrev-25117	290	29	them	they	PRON
inlawrev-25117	290	30	to	to	PART
inlawrev-25117	290	31	qualify	qualify	VERB
inlawrev-25117	290	32	for	for	ADP
inlawrev-25117	290	33	the	the	DET
inlawrev-25117	290	34	eitc	eitc	NOUN
inlawrev-25117	290	35	,	,	PUNCT
inlawrev-25117	290	36	or	or	CCONJ
inlawrev-25117	290	37	perhaps	perhaps	ADV
inlawrev-25117	290	38	even	even	ADV
inlawrev-25117	290	39	earn	earn	VERB
inlawrev-25117	290	40	more	more	ADJ
inlawrev-25117	290	41	than	than	ADP
inlawrev-25117	290	42	the	the	DET
inlawrev-25117	290	43	eitc	eitc	ADJ
inlawrev-25117	290	44	limit	limit	NOUN
inlawrev-25117	290	45	.	.	PUNCT
inlawrev-25117	291	1	48	48	NUM
inlawrev-25117	292	1	although	although	SCONJ
inlawrev-25117	292	2	46	46	NUM
inlawrev-25117	292	3	.	.	PUNCT
inlawrev-25117	292	4	see	see	VERB
inlawrev-25117	292	5	the	the	DET
inlawrev-25117	292	6	economics	economic	NOUN
inlawrev-25117	292	7	literature	literature	NOUN
inlawrev-25117	292	8	critical	critical	ADJ
inlawrev-25117	292	9	of	of	ADP
inlawrev-25117	292	10	place	place	NOUN
inlawrev-25117	292	11	-	-	PUNCT
inlawrev-25117	292	12	based	base	VERB
inlawrev-25117	292	13	policies	policy	NOUN
inlawrev-25117	292	14	in	in	ADP
inlawrev-25117	292	15	austin	austin	PROPN
inlawrev-25117	292	16	,	,	PUNCT
inlawrev-25117	292	17	glaeser	glaeser	PROPN
inlawrev-25117	292	18	&	&	CCONJ
inlawrev-25117	292	19	summers	summers	PROPN
inlawrev-25117	292	20	,	,	PUNCT
inlawrev-25117	292	21	supra	supra	PROPN
inlawrev-25117	292	22	note	note	NOUN
inlawrev-25117	292	23	41	41	NUM
inlawrev-25117	292	24	,	,	PUNCT
inlawrev-25117	292	25	at	at	ADP
inlawrev-25117	292	26	40	40	NUM
inlawrev-25117	292	27	-	-	SYM
inlawrev-25117	292	28	54	54	NUM
inlawrev-25117	292	29	;	;	PUNCT
inlawrev-25117	292	30	patrick	patrick	PROPN
inlawrev-25117	292	31	kline	kline	PROPN
inlawrev-25117	292	32	&	&	CCONJ
inlawrev-25117	292	33	enrico	enrico	PROPN
inlawrev-25117	292	34	moretti	moretti	PROPN
inlawrev-25117	292	35	,	,	PUNCT
inlawrev-25117	292	36	local	local	ADJ
inlawrev-25117	292	37	economic	economic	ADJ
inlawrev-25117	292	38	development	development	NOUN
inlawrev-25117	292	39	,	,	PUNCT
inlawrev-25117	292	40	agglomeration	agglomeration	NOUN
inlawrev-25117	292	41	economies	economy	NOUN
inlawrev-25117	292	42	,	,	PUNCT
inlawrev-25117	292	43	and	and	CCONJ
inlawrev-25117	292	44	the	the	DET
inlawrev-25117	292	45	big	big	ADJ
inlawrev-25117	292	46	push	push	NOUN
inlawrev-25117	292	47	:	:	PUNCT
inlawrev-25117	292	48	100	100	NUM
inlawrev-25117	292	49	years	year	NOUN
inlawrev-25117	292	50	of	of	ADP
inlawrev-25117	292	51	evidence	evidence	NOUN
inlawrev-25117	292	52	from	from	ADP
inlawrev-25117	292	53	the	the	DET
inlawrev-25117	292	54	tennessee	tennessee	PROPN
inlawrev-25117	292	55	valley	valley	PROPN
inlawrev-25117	292	56	authority	authority	NOUN
inlawrev-25117	292	57	,	,	PUNCT
inlawrev-25117	292	58	129	129	NUM
inlawrev-25117	292	59	q.	q.	PROPN
inlawrev-25117	292	60	j.	j.	PROPN
inlawrev-25117	292	61	of	of	ADP
inlawrev-25117	292	62	econ	econ	PROPN
inlawrev-25117	292	63	.	.	PUNCT
inlawrev-25117	293	1	275	275	NUM
inlawrev-25117	293	2	(	(	PUNCT
inlawrev-25117	293	3	2013	2013	NUM
inlawrev-25117	293	4	)	)	PUNCT
inlawrev-25117	293	5	on	on	ADP
inlawrev-25117	293	6	the	the	DET
inlawrev-25117	293	7	tva	tva	PROPN
inlawrev-25117	293	8	;	;	PUNCT
inlawrev-25117	293	9	edward	edward	PROPN
inlawrev-25117	293	10	l.	l.	PROPN
inlawrev-25117	293	11	glaeser	glaeser	PROPN
inlawrev-25117	293	12	&	&	CCONJ
inlawrev-25117	293	13	joshua	joshua	PROPN
inlawrev-25117	293	14	d.	d.	PROPN
inlawrev-25117	293	15	gottlieb	gottlieb	PROPN
inlawrev-25117	293	16	,	,	PUNCT
inlawrev-25117	293	17	the	the	DET
inlawrev-25117	293	18	economics	economic	NOUN
inlawrev-25117	293	19	of	of	ADP
inlawrev-25117	293	20	place	place	NOUN
inlawrev-25117	293	21	-	-	PUNCT
inlawrev-25117	293	22	making	make	VERB
inlawrev-25117	293	23	policies	policy	NOUN
inlawrev-25117	293	24	,	,	PUNCT
inlawrev-25117	293	25	brookings	brookings	PROPN
inlawrev-25117	293	26	papers	paper	NOUN
inlawrev-25117	293	27	on	on	ADP
inlawrev-25117	293	28	econ	econ	PROPN
inlawrev-25117	293	29	.	.	PUNCT
inlawrev-25117	294	1	activity	activity	NOUN
inlawrev-25117	294	2	155	155	NUM
inlawrev-25117	294	3	(	(	PUNCT
inlawrev-25117	294	4	2008	2008	NUM
inlawrev-25117	294	5	)	)	PUNCT
inlawrev-25117	294	6	on	on	ADP
inlawrev-25117	294	7	the	the	DET
inlawrev-25117	294	8	appalachian	appalachian	PROPN
inlawrev-25117	294	9	regional	regional	PROPN
inlawrev-25117	294	10	commission	commission	PROPN
inlawrev-25117	294	11	;	;	PUNCT
inlawrev-25117	294	12	michele	michele	PROPN
inlawrev-25117	294	13	boldrin	boldrin	PROPN
inlawrev-25117	294	14	&	&	CCONJ
inlawrev-25117	294	15	fabio	fabio	PROPN
inlawrev-25117	294	16	canova	canova	PROPN
inlawrev-25117	294	17	,	,	PUNCT
inlawrev-25117	294	18	inequality	inequality	NOUN
inlawrev-25117	294	19	and	and	CCONJ
inlawrev-25117	294	20	convergence	convergence	NOUN
inlawrev-25117	294	21	in	in	ADP
inlawrev-25117	294	22	europe	europe	PROPN
inlawrev-25117	294	23	’s	’s	PART
inlawrev-25117	294	24	regions	region	NOUN
inlawrev-25117	294	25	:	:	PUNCT
inlawrev-25117	294	26	reconsidering	reconsider	VERB
inlawrev-25117	294	27	european	european	ADJ
inlawrev-25117	294	28	regional	regional	ADJ
inlawrev-25117	294	29	policies	policy	NOUN
inlawrev-25117	294	30	,	,	PUNCT
inlawrev-25117	294	31	16	16	NUM
inlawrev-25117	294	32	econ	econ	X
inlawrev-25117	294	33	.	.	PUNCT
inlawrev-25117	295	1	pol’y	pol’y	NOUN
inlawrev-25117	295	2	206	206	NUM
inlawrev-25117	295	3	(	(	PUNCT
inlawrev-25117	295	4	2001	2001	NUM
inlawrev-25117	295	5	)	)	PUNCT
inlawrev-25117	295	6	and	and	CCONJ
inlawrev-25117	295	7	sandy	sandy	PROPN
inlawrev-25117	295	8	dall	dall	PROPN
inlawrev-25117	295	9	erba	erba	PROPN
inlawrev-25117	295	10	&	&	CCONJ
inlawrev-25117	295	11	julie	julie	PROPN
inlawrev-25117	295	12	le	le	PROPN
inlawrev-25117	295	13	gallo	gallo	PROPN
inlawrev-25117	295	14	,	,	PUNCT
inlawrev-25117	295	15	the	the	DET
inlawrev-25117	295	16	impact	impact	NOUN
inlawrev-25117	295	17	of	of	ADP
inlawrev-25117	295	18	eu	eu	PROPN
inlawrev-25117	295	19	regional	regional	ADJ
inlawrev-25117	295	20	support	support	NOUN
inlawrev-25117	295	21	on	on	ADP
inlawrev-25117	295	22	growth	growth	NOUN
inlawrev-25117	295	23	and	and	CCONJ
inlawrev-25117	295	24	employment	employment	NOUN
inlawrev-25117	295	25	,	,	PUNCT
inlawrev-25117	295	26	57	57	NUM
inlawrev-25117	295	27	finance	finance	NOUN
inlawrev-25117	295	28	a	a	DET
inlawrev-25117	295	29	uver	uver	ADV
inlawrev-25117	295	30	czech	czech	ADJ
inlawrev-25117	295	31	j.	j.	PROPN
inlawrev-25117	295	32	of	of	ADP
inlawrev-25117	295	33	econ	econ	PROPN
inlawrev-25117	295	34	.	.	PUNCT
inlawrev-25117	296	1	and	and	CCONJ
inlawrev-25117	296	2	finance	finance	VERB
inlawrev-25117	296	3	325	325	NUM
inlawrev-25117	296	4	(	(	PUNCT
inlawrev-25117	296	5	2007	2007	NUM
inlawrev-25117	296	6	)	)	PUNCT
inlawrev-25117	296	7	on	on	ADP
inlawrev-25117	296	8	the	the	DET
inlawrev-25117	296	9	eu	eu	PROPN
inlawrev-25117	296	10	’s	’s	PART
inlawrev-25117	296	11	cohesion	cohesion	NOUN
inlawrev-25117	296	12	policy	policy	NOUN
inlawrev-25117	296	13	;	;	PUNCT
inlawrev-25117	296	14	andrew	andrew	PROPN
inlawrev-25117	296	15	garin	garin	PROPN
inlawrev-25117	296	16	,	,	PUNCT
inlawrev-25117	296	17	putting	put	VERB
inlawrev-25117	296	18	america	america	PROPN
inlawrev-25117	296	19	to	to	ADP
inlawrev-25117	296	20	work	work	VERB
inlawrev-25117	296	21	,	,	PUNCT
inlawrev-25117	296	22	where	where	SCONJ
inlawrev-25117	296	23	?	?	PUNCT
inlawrev-25117	297	1	the	the	DET
inlawrev-25117	297	2	limits	limit	NOUN
inlawrev-25117	297	3	of	of	ADP
inlawrev-25117	297	4	infrastructure	infrastructure	NOUN
inlawrev-25117	297	5	construction	construction	NOUN
inlawrev-25117	297	6	as	as	ADP
inlawrev-25117	297	7	a	a	DET
inlawrev-25117	297	8	locally	locally	ADV
inlawrev-25117	297	9	-	-	PUNCT
inlawrev-25117	297	10	targeted	target	VERB
inlawrev-25117	297	11	employment	employment	NOUN
inlawrev-25117	297	12	policy	policy	NOUN
inlawrev-25117	297	13	,	,	PUNCT
inlawrev-25117	297	14	j.	j.	PROPN
inlawrev-25117	297	15	of	of	ADP
inlawrev-25117	297	16	urban	urban	PROPN
inlawrev-25117	297	17	econ	econ	PROPN
inlawrev-25117	297	18	.	.	PUNCT
inlawrev-25117	298	1	(	(	PUNCT
inlawrev-25117	298	2	2018	2018	NUM
inlawrev-25117	298	3	)	)	PUNCT
inlawrev-25117	298	4	on	on	ADP
inlawrev-25117	298	5	the	the	DET
inlawrev-25117	298	6	arra	arra	PROPN
inlawrev-25117	298	7	’s	’s	PART
inlawrev-25117	298	8	spending	spending	NOUN
inlawrev-25117	298	9	on	on	ADP
inlawrev-25117	298	10	infrastructure	infrastructure	NOUN
inlawrev-25117	298	11	;	;	PUNCT
inlawrev-25117	298	12	giulia	giulia	PROPN
inlawrev-25117	298	13	faggio	faggio	PROPN
inlawrev-25117	298	14	&	&	CCONJ
inlawrev-25117	298	15	henry	henry	PROPN
inlawrev-25117	298	16	overman	overman	PROPN
inlawrev-25117	298	17	,	,	PUNCT
inlawrev-25117	298	18	the	the	DET
inlawrev-25117	298	19	effect	effect	NOUN
inlawrev-25117	298	20	of	of	ADP
inlawrev-25117	298	21	public	public	ADJ
inlawrev-25117	298	22	sector	sector	NOUN
inlawrev-25117	298	23	employment	employment	NOUN
inlawrev-25117	298	24	on	on	ADP
inlawrev-25117	298	25	local	local	ADJ
inlawrev-25117	298	26	labour	labour	NOUN
inlawrev-25117	298	27	markets	market	NOUN
inlawrev-25117	298	28	,	,	PUNCT
inlawrev-25117	298	29	79	79	NUM
inlawrev-25117	298	30	j.	j.	NOUN
inlawrev-25117	298	31	of	of	ADP
inlawrev-25117	298	32	urban	urban	PROPN
inlawrev-25117	298	33	econ	econ	PROPN
inlawrev-25117	298	34	.	.	PUNCT
inlawrev-25117	299	1	91	91	NUM
inlawrev-25117	299	2	(	(	PUNCT
inlawrev-25117	299	3	2014	2014	NUM
inlawrev-25117	299	4	)	)	PUNCT
inlawrev-25117	299	5	on	on	ADP
inlawrev-25117	299	6	increases	increase	NOUN
inlawrev-25117	299	7	in	in	ADP
inlawrev-25117	299	8	local	local	ADJ
inlawrev-25117	299	9	government	government	NOUN
inlawrev-25117	299	10	employment	employment	NOUN
inlawrev-25117	299	11	;	;	PUNCT
inlawrev-25117	299	12	barry	barry	PROPN
inlawrev-25117	299	13	m.	m.	PROPN
inlawrev-25117	299	14	rubin	rubin	PROPN
inlawrev-25117	299	15	&	&	CCONJ
inlawrev-25117	299	16	craig	craig	PROPN
inlawrev-25117	299	17	m.	m.	PROPN
inlawrev-25117	299	18	richards	richards	PROPN
inlawrev-25117	299	19	,	,	PUNCT
inlawrev-25117	299	20	a	a	DET
inlawrev-25117	299	21	transatlantic	transatlantic	ADJ
inlawrev-25117	299	22	comparison	comparison	NOUN
inlawrev-25117	299	23	of	of	ADP
inlawrev-25117	299	24	enterprise	enterprise	NOUN
inlawrev-25117	299	25	zone	zone	NOUN
inlawrev-25117	299	26	impacts	impact	NOUN
inlawrev-25117	299	27	:	:	PUNCT
inlawrev-25117	299	28	the	the	DET
inlawrev-25117	299	29	british	british	ADJ
inlawrev-25117	299	30	and	and	CCONJ
inlawrev-25117	299	31	american	american	ADJ
inlawrev-25117	299	32	experience	experience	NOUN
inlawrev-25117	299	33	,	,	PUNCT
inlawrev-25117	299	34	6	6	NUM
inlawrev-25117	299	35	econ	econ	NOUN
inlawrev-25117	299	36	.	.	PUNCT
inlawrev-25117	300	1	dev	dev	PROPN
inlawrev-25117	300	2	.	.	PUNCT
inlawrev-25117	301	1	q.	q.	PROPN
inlawrev-25117	301	2	431	431	NUM
inlawrev-25117	301	3	(	(	PUNCT
inlawrev-25117	301	4	1992	1992	NUM
inlawrev-25117	301	5	)	)	PUNCT
inlawrev-25117	301	6	on	on	ADP
inlawrev-25117	301	7	uk	uk	PROPN
inlawrev-25117	301	8	local	local	ADJ
inlawrev-25117	301	9	tax	tax	NOUN
inlawrev-25117	301	10	incentives	incentive	NOUN
inlawrev-25117	301	11	;	;	PUNCT
inlawrev-25117	301	12	leslie	leslie	PROPN
inlawrev-25117	301	13	e.	e.	PROPN
inlawrev-25117	301	14	papke	papke	PROPN
inlawrev-25117	301	15	,	,	PUNCT
inlawrev-25117	301	16	tax	tax	NOUN
inlawrev-25117	301	17	policy	policy	NOUN
inlawrev-25117	301	18	and	and	CCONJ
inlawrev-25117	301	19	urban	urban	ADJ
inlawrev-25117	301	20	development	development	NOUN
inlawrev-25117	301	21	:	:	PUNCT
inlawrev-25117	301	22	evidence	evidence	NOUN
inlawrev-25117	301	23	from	from	ADP
inlawrev-25117	301	24	the	the	DET
inlawrev-25117	301	25	indiana	indiana	PROPN
inlawrev-25117	301	26	enterprise	enterprise	PROPN
inlawrev-25117	301	27	zone	zone	NOUN
inlawrev-25117	301	28	program	program	NOUN
inlawrev-25117	301	29	,	,	PUNCT
inlawrev-25117	301	30	54	54	NUM
inlawrev-25117	301	31	j.	j.	NOUN
inlawrev-25117	301	32	of	of	ADP
inlawrev-25117	301	33	public	public	PROPN
inlawrev-25117	301	34	econ	econ	NOUN
inlawrev-25117	301	35	.	.	PUNCT
inlawrev-25117	302	1	37	37	NUM
inlawrev-25117	302	2	(	(	PUNCT
inlawrev-25117	302	3	1994	1994	NUM
inlawrev-25117	302	4	)	)	PUNCT
inlawrev-25117	302	5	,	,	PUNCT
inlawrev-25117	302	6	daniele	daniele	PROPN
inlawrev-25117	302	7	bondonio	bondonio	PROPN
inlawrev-25117	302	8	&	&	CCONJ
inlawrev-25117	302	9	john	john	PROPN
inlawrev-25117	302	10	engberg	engberg	PROPN
inlawrev-25117	302	11	,	,	PUNCT
inlawrev-25117	302	12	enterprise	enterprise	NOUN
inlawrev-25117	302	13	zones	zone	NOUN
inlawrev-25117	302	14	and	and	CCONJ
inlawrev-25117	302	15	local	local	ADJ
inlawrev-25117	302	16	employment	employment	NOUN
inlawrev-25117	302	17	:	:	PUNCT
inlawrev-25117	302	18	evidence	evidence	NOUN
inlawrev-25117	302	19	from	from	ADP
inlawrev-25117	302	20	the	the	DET
inlawrev-25117	302	21	states	state	NOUN
inlawrev-25117	302	22	’	'	PUNCT
inlawrev-25117	302	23	programs	program	NOUN
inlawrev-25117	302	24	,	,	PUNCT
inlawrev-25117	302	25	30	30	NUM
inlawrev-25117	302	26	regional	regional	ADJ
inlawrev-25117	302	27	sci	sci	PROPN
inlawrev-25117	302	28	.	.	PROPN
inlawrev-25117	302	29	and	and	CCONJ
inlawrev-25117	302	30	urban	urban	PROPN
inlawrev-25117	302	31	econ	econ	PROPN
inlawrev-25117	302	32	.	.	PUNCT
inlawrev-25117	303	1	519	519	NUM
inlawrev-25117	303	2	(	(	PUNCT
inlawrev-25117	303	3	2000	2000	NUM
inlawrev-25117	303	4	)	)	PUNCT
inlawrev-25117	303	5	and	and	CCONJ
inlawrev-25117	303	6	robert	robert	PROPN
inlawrev-25117	303	7	t.	t.	PROPN
inlawrev-25117	303	8	greenbaum	greenbaum	PROPN
inlawrev-25117	303	9	&	&	CCONJ
inlawrev-25117	303	10	john	john	PROPN
inlawrev-25117	303	11	b.	b.	PROPN
inlawrev-25117	303	12	engberg	engberg	PROPN
inlawrev-25117	303	13	,	,	PUNCT
inlawrev-25117	303	14	the	the	DET
inlawrev-25117	303	15	impact	impact	NOUN
inlawrev-25117	303	16	of	of	ADP
inlawrev-25117	303	17	state	state	NOUN
inlawrev-25117	303	18	enterprise	enterprise	NOUN
inlawrev-25117	303	19	zones	zone	NOUN
inlawrev-25117	303	20	on	on	ADP
inlawrev-25117	303	21	urban	urban	ADJ
inlawrev-25117	303	22	manufacturing	manufacturing	NOUN
inlawrev-25117	303	23	establishments	establishment	NOUN
inlawrev-25117	303	24	,	,	PUNCT
inlawrev-25117	303	25	23	23	NUM
inlawrev-25117	303	26	j.	j.	NOUN
inlawrev-25117	303	27	of	of	ADP
inlawrev-25117	303	28	pol’y	pol’y	NOUN
inlawrev-25117	303	29	analysis	analysis	NOUN
inlawrev-25117	303	30	and	and	CCONJ
inlawrev-25117	303	31	mgmt	mgmt	NOUN
inlawrev-25117	303	32	.	.	PUNCT
inlawrev-25117	304	1	315	315	NUM
inlawrev-25117	304	2	(	(	PUNCT
inlawrev-25117	304	3	2004	2004	NUM
inlawrev-25117	304	4	)	)	PUNCT
inlawrev-25117	304	5	on	on	ADP
inlawrev-25117	304	6	u.s	u.s	PROPN
inlawrev-25117	304	7	.	.	PROPN
inlawrev-25117	304	8	enterprise	enterprise	NOUN
inlawrev-25117	304	9	zones	zone	NOUN
inlawrev-25117	304	10	;	;	PUNCT
inlawrev-25117	304	11	david	david	PROPN
inlawrev-25117	304	12	neumark	neumark	PROPN
inlawrev-25117	304	13	&	&	CCONJ
inlawrev-25117	304	14	jed	jed	PROPN
inlawrev-25117	304	15	kolko	kolko	PROPN
inlawrev-25117	304	16	,	,	PUNCT
inlawrev-25117	305	1	do	do	AUX
inlawrev-25117	305	2	enterprise	enterprise	NOUN
inlawrev-25117	305	3	zones	zone	NOUN
inlawrev-25117	305	4	create	create	VERB
inlawrev-25117	305	5	jobs	job	NOUN
inlawrev-25117	305	6	?	?	PUNCT
inlawrev-25117	306	1	evidence	evidence	NOUN
inlawrev-25117	306	2	from	from	ADP
inlawrev-25117	306	3	california	california	PROPN
inlawrev-25117	306	4	’s	’s	PART
inlawrev-25117	306	5	enterprise	enterprise	NOUN
inlawrev-25117	306	6	zone	zone	NOUN
inlawrev-25117	306	7	program	program	NOUN
inlawrev-25117	306	8	,	,	PUNCT
inlawrev-25117	306	9	68	68	NUM
inlawrev-25117	306	10	j.	j.	NOUN
inlawrev-25117	306	11	of	of	ADP
inlawrev-25117	306	12	urban	urban	PROPN
inlawrev-25117	306	13	econ	econ	PROPN
inlawrev-25117	306	14	.	.	PROPN
inlawrev-25117	306	15	1	1	NUM
inlawrev-25117	306	16	(	(	PUNCT
inlawrev-25117	306	17	2010	2010	NUM
inlawrev-25117	306	18	)	)	PUNCT
inlawrev-25117	306	19	on	on	ADP
inlawrev-25117	306	20	california	california	PROPN
inlawrev-25117	306	21	enterprise	enterprise	NOUN
inlawrev-25117	306	22	zones	zone	NOUN
inlawrev-25117	306	23	.	.	PUNCT
inlawrev-25117	307	1	47	47	NUM
inlawrev-25117	307	2	.	.	PUNCT
inlawrev-25117	308	1	it	it	PRON
inlawrev-25117	308	2	is	be	AUX
inlawrev-25117	308	3	also	also	ADV
inlawrev-25117	308	4	very	very	ADV
inlawrev-25117	308	5	skeptical	skeptical	ADJ
inlawrev-25117	308	6	of	of	ADP
inlawrev-25117	308	7	both	both	CCONJ
inlawrev-25117	308	8	fiscal	fiscal	ADJ
inlawrev-25117	308	9	equalization	equalization	NOUN
inlawrev-25117	308	10	and	and	CCONJ
inlawrev-25117	308	11	of	of	ADP
inlawrev-25117	308	12	using	use	VERB
inlawrev-25117	308	13	tax	tax	NOUN
inlawrev-25117	308	14	incentives	incentive	NOUN
inlawrev-25117	308	15	to	to	PART
inlawrev-25117	308	16	encourage	encourage	VERB
inlawrev-25117	308	17	investment	investment	NOUN
inlawrev-25117	308	18	in	in	ADP
inlawrev-25117	308	19	poor	poor	ADJ
inlawrev-25117	308	20	areas	area	NOUN
inlawrev-25117	308	21	:	:	PUNCT
inlawrev-25117	308	22	“	"	PUNCT
inlawrev-25117	308	23	perhaps	perhaps	ADV
inlawrev-25117	308	24	there	there	PRON
inlawrev-25117	308	25	are	be	VERB
inlawrev-25117	308	26	settings	setting	NOUN
inlawrev-25117	308	27	where	where	SCONJ
inlawrev-25117	308	28	a	a	DET
inlawrev-25117	308	29	tennessee	tennessee	PROPN
inlawrev-25117	308	30	valley	valley	PROPN
inlawrev-25117	308	31	authority	authority	PROPN
inlawrev-25117	308	32	style	style	NOUN
inlawrev-25117	308	33	‘	'	PUNCT
inlawrev-25117	308	34	big	big	ADJ
inlawrev-25117	308	35	push	push	NOUN
inlawrev-25117	308	36	’	'	PUNCT
inlawrev-25117	308	37	may	may	AUX
inlawrev-25117	308	38	yield	yield	VERB
inlawrev-25117	308	39	rich	rich	ADJ
inlawrev-25117	308	40	returns	return	NOUN
inlawrev-25117	308	41	,	,	PUNCT
inlawrev-25117	308	42	but	but	CCONJ
inlawrev-25117	308	43	we	we	PRON
inlawrev-25117	308	44	are	be	AUX
inlawrev-25117	308	45	far	far	ADV
inlawrev-25117	308	46	from	from	ADP
inlawrev-25117	308	47	confident	confident	ADJ
inlawrev-25117	308	48	about	about	ADP
inlawrev-25117	308	49	economists	economist	NOUN
inlawrev-25117	308	50	’	’	PART
inlawrev-25117	308	51	current	current	ADJ
inlawrev-25117	308	52	ability	ability	NOUN
inlawrev-25117	308	53	to	to	PART
inlawrev-25117	308	54	identify	identify	VERB
inlawrev-25117	308	55	such	such	ADJ
inlawrev-25117	308	56	opportunities	opportunity	NOUN
inlawrev-25117	308	57	.	.	PUNCT
inlawrev-25117	309	1	the	the	DET
inlawrev-25117	309	2	general	general	ADJ
inlawrev-25117	309	3	existence	existence	NOUN
inlawrev-25117	309	4	of	of	ADP
inlawrev-25117	309	5	agglomeration	agglomeration	NOUN
inlawrev-25117	309	6	economies	economy	NOUN
inlawrev-25117	309	7	may	may	AUX
inlawrev-25117	309	8	support	support	VERB
inlawrev-25117	309	9	the	the	DET
inlawrev-25117	309	10	case	case	NOUN
inlawrev-25117	309	11	for	for	ADP
inlawrev-25117	309	12	national	national	ADJ
inlawrev-25117	309	13	pro	pro	ADJ
inlawrev-25117	309	14	-	-	ADJ
inlawrev-25117	309	15	investment	investment	ADJ
inlawrev-25117	309	16	policies	policy	NOUN
inlawrev-25117	309	17	,	,	PUNCT
inlawrev-25117	309	18	such	such	ADJ
inlawrev-25117	309	19	as	as	ADP
inlawrev-25117	309	20	reducing	reduce	VERB
inlawrev-25117	309	21	taxes	taxis	NOUN
inlawrev-25117	309	22	on	on	ADP
inlawrev-25117	309	23	capital	capital	NOUN
inlawrev-25117	309	24	gains	gain	NOUN
inlawrev-25117	309	25	,	,	PUNCT
inlawrev-25117	309	26	but	but	CCONJ
inlawrev-25117	309	27	unless	unless	SCONJ
inlawrev-25117	309	28	we	we	PRON
inlawrev-25117	309	29	understand	understand	VERB
inlawrev-25117	309	30	the	the	DET
inlawrev-25117	309	31	spatial	spatial	ADJ
inlawrev-25117	309	32	heterogeneity	heterogeneity	NOUN
inlawrev-25117	309	33	of	of	ADP
inlawrev-25117	309	34	agglomeration	agglomeration	NOUN
inlawrev-25117	309	35	effects	effect	NOUN
inlawrev-25117	309	36	,	,	PUNCT
inlawrev-25117	309	37	the	the	DET
inlawrev-25117	309	38	existence	existence	NOUN
inlawrev-25117	309	39	of	of	ADP
inlawrev-25117	309	40	agglomeration	agglomeration	NOUN
inlawrev-25117	309	41	does	do	AUX
inlawrev-25117	309	42	not	not	PART
inlawrev-25117	309	43	justify	justify	VERB
inlawrev-25117	309	44	spatially	spatially	ADV
inlawrev-25117	309	45	heterogeneous	heterogeneous	ADJ
inlawrev-25117	309	46	polices	police	NOUN
inlawrev-25117	309	47	.	.	PUNCT
inlawrev-25117	309	48	”	"	PUNCT
inlawrev-25117	310	1	austin	austin	PROPN
inlawrev-25117	310	2	,	,	PUNCT
inlawrev-25117	310	3	glaeser	glaeser	PROPN
inlawrev-25117	310	4	&	&	CCONJ
inlawrev-25117	310	5	summers	summers	PROPN
inlawrev-25117	310	6	,	,	PUNCT
inlawrev-25117	310	7	supra	supra	PROPN
inlawrev-25117	310	8	note	note	NOUN
inlawrev-25117	310	9	41	41	NUM
inlawrev-25117	310	10	,	,	PUNCT
inlawrev-25117	310	11	at	at	ADP
inlawrev-25117	310	12	19	19	NUM
inlawrev-25117	310	13	.	.	PUNCT
inlawrev-25117	310	14	48	48	NUM
inlawrev-25117	310	15	.	.	PUNCT
inlawrev-25117	311	1	in	in	ADP
inlawrev-25117	311	2	2019	2019	NUM
inlawrev-25117	311	3	,	,	PUNCT
inlawrev-25117	311	4	taxpayers	taxpayer	NOUN
inlawrev-25117	311	5	are	be	AUX
inlawrev-25117	311	6	eligible	eligible	ADJ
inlawrev-25117	311	7	for	for	ADP
inlawrev-25117	311	8	the	the	DET
inlawrev-25117	311	9	full	full	ADJ
inlawrev-25117	311	10	eitc	eitc	NOUN
inlawrev-25117	311	11	if	if	SCONJ
inlawrev-25117	311	12	they	they	PRON
inlawrev-25117	311	13	have	have	VERB
inlawrev-25117	311	14	annual	annual	ADJ
inlawrev-25117	311	15	earned	earn	VERB
inlawrev-25117	311	16	income	income	NOUN
inlawrev-25117	311	17	below	below	ADP
inlawrev-25117	311	18	$	$	SYM
inlawrev-25117	311	19	8,650	8,650	NUM
inlawrev-25117	311	20	(	(	PUNCT
inlawrev-25117	311	21	singles	single	NOUN
inlawrev-25117	311	22	)	)	PUNCT
inlawrev-25117	311	23	to	to	ADP
inlawrev-25117	311	24	$	$	SYM
inlawrev-25117	311	25	24,820	24,820	NUM
inlawrev-25117	311	26	(	(	PUNCT
inlawrev-25117	311	27	married	marry	VERB
inlawrev-25117	311	28	with	with	ADP
inlawrev-25117	311	29	three	three	NUM
inlawrev-25117	311	30	or	or	CCONJ
inlawrev-25117	311	31	more	more	ADJ
inlawrev-25117	311	32	children	child	NOUN
inlawrev-25117	311	33	)	)	PUNCT
inlawrev-25117	311	34	.	.	PUNCT
inlawrev-25117	312	1	the	the	DET
inlawrev-25117	312	2	eitc	eitc	NOUN
inlawrev-25117	312	3	is	be	AUX
inlawrev-25117	312	4	a	a	DET
inlawrev-25117	312	5	refundable	refundable	ADJ
inlawrev-25117	312	6	credit	credit	NOUN
inlawrev-25117	312	7	worth	worth	NOUN
inlawrev-25117	312	8	between	between	ADP
inlawrev-25117	312	9	$	$	SYM
inlawrev-25117	312	10	529	529	NUM
inlawrev-25117	312	11	(	(	PUNCT
inlawrev-25117	312	12	single	single	ADJ
inlawrev-25117	312	13	)	)	PUNCT
inlawrev-25117	312	14	and	and	CCONJ
inlawrev-25117	312	15	$	$	SYM
inlawrev-25117	312	16	6,557	6,557	NUM
inlawrev-25117	312	17	(	(	PUNCT
inlawrev-25117	312	18	married	marry	VERB
inlawrev-25117	312	19	with	with	ADP
inlawrev-25117	312	20	three	three	NUM
inlawrev-25117	312	21	or	or	CCONJ
inlawrev-25117	312	22	more	more	ADJ
inlawrev-25117	312	23	children	child	NOUN
inlawrev-25117	312	24	)	)	PUNCT
inlawrev-25117	312	25	.	.	PUNCT
inlawrev-25117	313	1	i.r.c	i.r.c	NOUN
inlawrev-25117	313	2	.	.	PUNCT
inlawrev-25117	314	1	§	§	PROPN
inlawrev-25117	314	2	32	32	NUM
inlawrev-25117	314	3	.	.	PUNCT
inlawrev-25117	315	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	315	2	23348943-ilr-53-3_text.indd	23348943-ilr-53-3_text.indd	NUM
inlawrev-25117	315	3	23	23	NUM
inlawrev-25117	316	1	12/14/20	12/14/20	PROPN
inlawrev-25117	316	2	9:49	9:49	NUM
inlawrev-25117	316	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	317	1	9:49	9:49	NUM
inlawrev-25117	317	2	am	be	AUX
inlawrev-25117	317	3	474	474	NUM
inlawrev-25117	317	4	indiana	indiana	PROPN
inlawrev-25117	317	5	law	law	PROPN
inlawrev-25117	317	6	review	review	NOUN
inlawrev-25117	318	1	[	[	X
inlawrev-25117	318	2	vol	vol	NOUN
inlawrev-25117	318	3	.	.	PUNCT
inlawrev-25117	318	4	53:461	53:461	NUM
inlawrev-25117	318	5	it	it	PRON
inlawrev-25117	318	6	is	be	AUX
inlawrev-25117	318	7	possible	possible	ADJ
inlawrev-25117	318	8	that	that	SCONJ
inlawrev-25117	318	9	some	some	PRON
inlawrev-25117	318	10	of	of	ADP
inlawrev-25117	318	11	the	the	DET
inlawrev-25117	318	12	eitc	eitc	NOUN
inlawrev-25117	318	13	inures	inure	VERB
inlawrev-25117	318	14	to	to	ADP
inlawrev-25117	318	15	the	the	DET
inlawrev-25117	318	16	benefit	benefit	NOUN
inlawrev-25117	318	17	of	of	ADP
inlawrev-25117	318	18	employers	employer	NOUN
inlawrev-25117	318	19	by	by	ADP
inlawrev-25117	318	20	enabling	enable	VERB
inlawrev-25117	318	21	them	they	PRON
inlawrev-25117	318	22	to	to	PART
inlawrev-25117	318	23	lower	low	ADJ
inlawrev-25117	318	24	wages	wage	NOUN
inlawrev-25117	318	25	(	(	PUNCT
inlawrev-25117	318	26	thereby	thereby	ADV
inlawrev-25117	318	27	harming	harm	VERB
inlawrev-25117	318	28	those	those	DET
inlawrev-25117	318	29	employees	employee	NOUN
inlawrev-25117	318	30	not	not	PART
inlawrev-25117	318	31	eligible	eligible	ADJ
inlawrev-25117	318	32	for	for	ADP
inlawrev-25117	318	33	the	the	DET
inlawrev-25117	318	34	eitc	eitc	NOUN
inlawrev-25117	318	35	)	)	PUNCT
inlawrev-25117	318	36	,	,	PUNCT
inlawrev-25117	318	37	49	49	NUM
inlawrev-25117	318	38	it	it	PRON
inlawrev-25117	318	39	seems	seem	VERB
inlawrev-25117	318	40	implausible	implausible	ADJ
inlawrev-25117	318	41	to	to	PART
inlawrev-25117	318	42	suggest	suggest	VERB
inlawrev-25117	318	43	that	that	SCONJ
inlawrev-25117	318	44	the	the	DET
inlawrev-25117	318	45	problem	problem	NOUN
inlawrev-25117	318	46	of	of	ADP
inlawrev-25117	318	47	creating	create	VERB
inlawrev-25117	318	48	good	good	ADJ
inlawrev-25117	318	49	jobs	job	NOUN
inlawrev-25117	318	50	in	in	ADP
inlawrev-25117	318	51	the	the	DET
inlawrev-25117	318	52	poor	poor	ADJ
inlawrev-25117	318	53	areas	area	NOUN
inlawrev-25117	318	54	can	can	AUX
inlawrev-25117	318	55	be	be	AUX
inlawrev-25117	318	56	solved	solve	VERB
inlawrev-25117	318	57	by	by	ADP
inlawrev-25117	318	58	enabling	enable	VERB
inlawrev-25117	318	59	employers	employer	NOUN
inlawrev-25117	318	60	to	to	PART
inlawrev-25117	318	61	reduce	reduce	VERB
inlawrev-25117	318	62	wages	wage	NOUN
inlawrev-25117	318	63	even	even	ADV
inlawrev-25117	318	64	further	far	ADV
inlawrev-25117	318	65	,	,	PUNCT
inlawrev-25117	318	66	when	when	SCONJ
inlawrev-25117	318	67	many	many	ADJ
inlawrev-25117	318	68	wages	wage	NOUN
inlawrev-25117	318	69	in	in	ADP
inlawrev-25117	318	70	those	those	DET
inlawrev-25117	318	71	areas	area	NOUN
inlawrev-25117	318	72	are	be	AUX
inlawrev-25117	318	73	at	at	ADP
inlawrev-25117	318	74	the	the	DET
inlawrev-25117	318	75	minimum	minimum	ADJ
inlawrev-25117	318	76	wage	wage	NOUN
inlawrev-25117	318	77	(	(	PUNCT
inlawrev-25117	318	78	and	and	CCONJ
inlawrev-25117	318	79	have	have	VERB
inlawrev-25117	318	80	to	to	PART
inlawrev-25117	318	81	compete	compete	VERB
inlawrev-25117	318	82	with	with	ADP
inlawrev-25117	318	83	much	much	ADV
inlawrev-25117	318	84	lower	low	ADJ
inlawrev-25117	318	85	wages	wage	NOUN
inlawrev-25117	318	86	around	around	ADP
inlawrev-25117	318	87	the	the	DET
inlawrev-25117	318	88	world	world	NOUN
inlawrev-25117	318	89	)	)	PUNCT
inlawrev-25117	318	90	.	.	PUNCT
inlawrev-25117	319	1	50	50	NUM
inlawrev-25117	319	2	moreover	moreover	ADV
inlawrev-25117	319	3	,	,	PUNCT
inlawrev-25117	319	4	even	even	ADV
inlawrev-25117	319	5	if	if	SCONJ
inlawrev-25117	319	6	the	the	DET
inlawrev-25117	319	7	eitc	eitc	NOUN
inlawrev-25117	319	8	were	be	AUX
inlawrev-25117	319	9	to	to	PART
inlawrev-25117	319	10	fully	fully	ADV
inlawrev-25117	319	11	benefit	benefit	VERB
inlawrev-25117	319	12	employers	employer	NOUN
inlawrev-25117	319	13	rather	rather	ADV
inlawrev-25117	319	14	than	than	ADP
inlawrev-25117	319	15	employees	employee	NOUN
inlawrev-25117	319	16	,	,	PUNCT
inlawrev-25117	319	17	it	it	PRON
inlawrev-25117	319	18	would	would	AUX
inlawrev-25117	319	19	not	not	PART
inlawrev-25117	319	20	be	be	AUX
inlawrev-25117	319	21	more	more	ADV
inlawrev-25117	319	22	effective	effective	ADJ
inlawrev-25117	319	23	than	than	ADP
inlawrev-25117	319	24	the	the	DET
inlawrev-25117	319	25	existing	exist	VERB
inlawrev-25117	319	26	work	work	NOUN
inlawrev-25117	319	27	opportunity	opportunity	NOUN
inlawrev-25117	319	28	tax	tax	NOUN
inlawrev-25117	319	29	credit	credit	NOUN
inlawrev-25117	319	30	available	available	ADJ
inlawrev-25117	319	31	to	to	ADP
inlawrev-25117	319	32	employers	employer	NOUN
inlawrev-25117	319	33	,	,	PUNCT
inlawrev-25117	319	34	which	which	PRON
inlawrev-25117	319	35	has	have	AUX
inlawrev-25117	319	36	largely	largely	ADV
inlawrev-25117	319	37	not	not	PART
inlawrev-25117	319	38	been	be	AUX
inlawrev-25117	319	39	successful	successful	ADJ
inlawrev-25117	319	40	in	in	ADP
inlawrev-25117	319	41	creating	create	VERB
inlawrev-25117	319	42	good	good	ADJ
inlawrev-25117	319	43	jobs	job	NOUN
inlawrev-25117	319	44	in	in	ADP
inlawrev-25117	319	45	poor	poor	ADJ
inlawrev-25117	319	46	areas	area	NOUN
inlawrev-25117	319	47	.	.	PUNCT
inlawrev-25117	320	1	51	51	NUM
inlawrev-25117	320	2	the	the	DET
inlawrev-25117	320	3	reality	reality	NOUN
inlawrev-25117	320	4	is	be	AUX
inlawrev-25117	320	5	different	different	ADJ
inlawrev-25117	320	6	:	:	PUNCT
inlawrev-25117	320	7	the	the	DET
inlawrev-25117	320	8	good	good	ADJ
inlawrev-25117	320	9	jobs	job	NOUN
inlawrev-25117	320	10	are	be	AUX
inlawrev-25117	320	11	not	not	PART
inlawrev-25117	320	12	there	there	ADV
inlawrev-25117	320	13	,	,	PUNCT
inlawrev-25117	320	14	and	and	CCONJ
inlawrev-25117	320	15	the	the	DET
inlawrev-25117	320	16	question	question	NOUN
inlawrev-25117	320	17	is	be	AUX
inlawrev-25117	320	18	how	how	SCONJ
inlawrev-25117	320	19	to	to	PART
inlawrev-25117	320	20	get	get	VERB
inlawrev-25117	320	21	the	the	DET
inlawrev-25117	320	22	good	good	ADJ
inlawrev-25117	320	23	jobs	job	NOUN
inlawrev-25117	320	24	to	to	ADP
inlawrev-25117	320	25	where	where	SCONJ
inlawrev-25117	320	26	the	the	DET
inlawrev-25117	320	27	poor	poor	ADJ
inlawrev-25117	320	28	people	people	NOUN
inlawrev-25117	320	29	are	be	AUX
inlawrev-25117	320	30	,	,	PUNCT
inlawrev-25117	320	31	not	not	PART
inlawrev-25117	320	32	just	just	ADV
inlawrev-25117	320	33	(	(	PUNCT
inlawrev-25117	320	34	pace	pace	NOUN
inlawrev-25117	320	35	schleicher	schleicher	ADV
inlawrev-25117	320	36	)	)	PUNCT
inlawrev-25117	320	37	how	how	SCONJ
inlawrev-25117	320	38	to	to	PART
inlawrev-25117	320	39	get	get	VERB
inlawrev-25117	320	40	the	the	DET
inlawrev-25117	320	41	poor	poor	ADJ
inlawrev-25117	320	42	people	people	NOUN
inlawrev-25117	320	43	to	to	PART
inlawrev-25117	320	44	move	move	VERB
inlawrev-25117	320	45	to	to	ADP
inlawrev-25117	320	46	where	where	SCONJ
inlawrev-25117	320	47	the	the	DET
inlawrev-25117	320	48	jobs	job	NOUN
inlawrev-25117	320	49	are	be	AUX
inlawrev-25117	320	50	.	.	PUNCT
inlawrev-25117	321	1	can	can	AUX
inlawrev-25117	321	2	tax	tax	VERB
inlawrev-25117	321	3	policy	policy	NOUN
inlawrev-25117	321	4	help	help	NOUN
inlawrev-25117	321	5	move	move	VERB
inlawrev-25117	321	6	the	the	DET
inlawrev-25117	321	7	jobs	job	NOUN
inlawrev-25117	321	8	?	?	PUNCT
inlawrev-25117	322	1	in	in	ADP
inlawrev-25117	322	2	the	the	DET
inlawrev-25117	322	3	next	next	ADJ
inlawrev-25117	322	4	three	three	NUM
inlawrev-25117	322	5	parts	part	NOUN
inlawrev-25117	322	6	,	,	PUNCT
inlawrev-25117	322	7	we	we	PRON
inlawrev-25117	322	8	will	will	AUX
inlawrev-25117	322	9	discuss	discuss	VERB
inlawrev-25117	322	10	some	some	DET
inlawrev-25117	322	11	past	past	ADJ
inlawrev-25117	322	12	attempts	attempt	NOUN
inlawrev-25117	322	13	to	to	PART
inlawrev-25117	322	14	do	do	AUX
inlawrev-25117	322	15	so	so	ADV
inlawrev-25117	322	16	in	in	ADP
inlawrev-25117	322	17	the	the	DET
inlawrev-25117	322	18	u.s	u.s	PROPN
inlawrev-25117	322	19	.	.	PROPN
inlawrev-25117	322	20	and	and	CCONJ
inlawrev-25117	322	21	elsewhere	elsewhere	ADV
inlawrev-25117	322	22	,	,	PUNCT
inlawrev-25117	322	23	with	with	ADP
inlawrev-25117	322	24	mixed	mixed	ADJ
inlawrev-25117	322	25	results	result	NOUN
inlawrev-25117	322	26	.	.	PUNCT
inlawrev-25117	323	1	ii	ii	X
inlawrev-25117	323	2	.	.	PUNCT
inlawrev-25117	324	1	a	a	DET
inlawrev-25117	324	2	tale	tale	NOUN
inlawrev-25117	324	3	of	of	ADP
inlawrev-25117	324	4	three	three	NUM
inlawrev-25117	324	5	tax	tax	NOUN
inlawrev-25117	324	6	breaks	break	NOUN
inlawrev-25117	324	7	:	:	PUNCT
inlawrev-25117	324	8	sections	section	NOUN
inlawrev-25117	324	9	936	936	NUM
inlawrev-25117	324	10	,	,	PUNCT
inlawrev-25117	324	11	199	199	NUM
inlawrev-25117	324	12	,	,	PUNCT
inlawrev-25117	324	13	and	and	CCONJ
inlawrev-25117	324	14	250	250	NUM
inlawrev-25117	324	15	there	there	PRON
inlawrev-25117	324	16	have	have	AUX
inlawrev-25117	324	17	been	be	AUX
inlawrev-25117	324	18	many	many	ADJ
inlawrev-25117	324	19	attempts	attempt	NOUN
inlawrev-25117	324	20	in	in	ADP
inlawrev-25117	324	21	the	the	DET
inlawrev-25117	324	22	u.s	u.s	PROPN
inlawrev-25117	324	23	.	.	PROPN
inlawrev-25117	324	24	to	to	PART
inlawrev-25117	324	25	use	use	VERB
inlawrev-25117	324	26	corporate	corporate	ADJ
inlawrev-25117	324	27	tax	tax	NOUN
inlawrev-25117	324	28	breaks	break	NOUN
inlawrev-25117	324	29	to	to	PART
inlawrev-25117	324	30	encourage	encourage	VERB
inlawrev-25117	324	31	certain	certain	ADJ
inlawrev-25117	324	32	types	type	NOUN
inlawrev-25117	324	33	of	of	ADP
inlawrev-25117	324	34	economic	economic	ADJ
inlawrev-25117	324	35	activity	activity	NOUN
inlawrev-25117	324	36	.	.	PUNCT
inlawrev-25117	325	1	52	52	NUM
inlawrev-25117	325	2	this	this	DET
inlawrev-25117	325	3	part	part	NOUN
inlawrev-25117	325	4	will	will	AUX
inlawrev-25117	325	5	compare	compare	VERB
inlawrev-25117	325	6	three	three	NUM
inlawrev-25117	325	7	of	of	ADP
inlawrev-25117	325	8	those	those	DET
inlawrev-25117	325	9	tax	tax	NOUN
inlawrev-25117	325	10	breaks	break	NOUN
inlawrev-25117	325	11	,	,	PUNCT
inlawrev-25117	325	12	while	while	SCONJ
inlawrev-25117	325	13	some	some	DET
inlawrev-25117	325	14	others	other	NOUN
inlawrev-25117	325	15	that	that	PRON
inlawrev-25117	325	16	were	be	AUX
inlawrev-25117	325	17	geared	gear	VERB
inlawrev-25117	325	18	specifically	specifically	ADV
inlawrev-25117	325	19	to	to	ADP
inlawrev-25117	325	20	poor	poor	ADJ
inlawrev-25117	325	21	areas	area	NOUN
inlawrev-25117	325	22	(	(	PUNCT
inlawrev-25117	325	23	i.e.	i.e.	X
inlawrev-25117	325	24	,	,	PUNCT
inlawrev-25117	325	25	the	the	DET
inlawrev-25117	325	26	work	work	NOUN
inlawrev-25117	325	27	opportunity	opportunity	NOUN
inlawrev-25117	325	28	tax	tax	NOUN
inlawrev-25117	325	29	credit	credit	NOUN
inlawrev-25117	325	30	and	and	CCONJ
inlawrev-25117	325	31	the	the	DET
inlawrev-25117	325	32	opportunity	opportunity	NOUN
inlawrev-25117	325	33	zone	zone	NOUN
inlawrev-25117	325	34	program	program	NOUN
inlawrev-25117	325	35	)	)	PUNCT
inlawrev-25117	325	36	will	will	AUX
inlawrev-25117	325	37	be	be	AUX
inlawrev-25117	325	38	discussed	discuss	VERB
inlawrev-25117	325	39	in	in	ADP
inlawrev-25117	325	40	part	part	NOUN
inlawrev-25117	325	41	5	5	NUM
inlawrev-25117	325	42	.	.	PUNCT
inlawrev-25117	325	43	a.	a.	PROPN
inlawrev-25117	325	44	puerto	puerto	PROPN
inlawrev-25117	325	45	rico	rico	PROPN
inlawrev-25117	325	46	and	and	CCONJ
inlawrev-25117	325	47	irc	irc	PROPN
inlawrev-25117	325	48	section	section	NOUN
inlawrev-25117	325	49	936	936	NUM
inlawrev-25117	325	50	in	in	ADP
inlawrev-25117	325	51	2016	2016	NUM
inlawrev-25117	325	52	,	,	PUNCT
inlawrev-25117	325	53	puerto	puerto	PROPN
inlawrev-25117	325	54	rico	rico	PROPN
inlawrev-25117	325	55	,	,	PUNCT
inlawrev-25117	325	56	a	a	DET
inlawrev-25117	325	57	territory	territory	NOUN
inlawrev-25117	325	58	of	of	ADP
inlawrev-25117	325	59	the	the	DET
inlawrev-25117	325	60	united	united	PROPN
inlawrev-25117	325	61	states	states	PROPN
inlawrev-25117	325	62	,	,	PUNCT
inlawrev-25117	325	63	was	be	AUX
inlawrev-25117	325	64	unable	unable	ADJ
inlawrev-25117	325	65	to	to	PART
inlawrev-25117	325	66	pay	pay	VERB
inlawrev-25117	325	67	its	its	PRON
inlawrev-25117	325	68	$	$	SYM
inlawrev-25117	325	69	72	72	NUM
inlawrev-25117	325	70	billion	billion	NUM
inlawrev-25117	325	71	debt	debt	NOUN
inlawrev-25117	325	72	.	.	PUNCT
inlawrev-25117	326	1	53	53	NUM
inlawrev-25117	326	2	congress	congress	PROPN
inlawrev-25117	326	3	responded	respond	VERB
inlawrev-25117	326	4	by	by	ADP
inlawrev-25117	326	5	placing	place	VERB
inlawrev-25117	326	6	puerto	puerto	PROPN
inlawrev-25117	326	7	rico	rico	PROPN
inlawrev-25117	326	8	under	under	ADP
inlawrev-25117	326	9	a	a	DET
inlawrev-25117	326	10	financial	financial	ADJ
inlawrev-25117	326	11	oversight	oversight	NOUN
inlawrev-25117	326	12	board	board	NOUN
inlawrev-25117	326	13	and	and	CCONJ
inlawrev-25117	326	14	filing	filing	NOUN
inlawrev-25117	326	15	for	for	ADP
inlawrev-25117	326	16	municipal	municipal	ADJ
inlawrev-25117	326	17	bankruptcy	bankruptcy	NOUN
inlawrev-25117	326	18	under	under	ADP
inlawrev-25117	326	19	title	title	NOUN
inlawrev-25117	326	20	iii	iii	NUM
inlawrev-25117	326	21	of	of	ADP
inlawrev-25117	326	22	the	the	DET
inlawrev-25117	326	23	puerto	puerto	PROPN
inlawrev-25117	326	24	rico	rico	PROPN
inlawrev-25117	326	25	oversight	oversight	NOUN
inlawrev-25117	326	26	management	management	NOUN
inlawrev-25117	326	27	and	and	CCONJ
inlawrev-25117	326	28	economic	economic	ADJ
inlawrev-25117	326	29	stability	stability	NOUN
inlawrev-25117	326	30	act	act	NOUN
inlawrev-25117	326	31	(	(	PUNCT
inlawrev-25117	326	32	promesa	promesa	NOUN
inlawrev-25117	326	33	)	)	PUNCT
inlawrev-25117	326	34	,	,	PUNCT
inlawrev-25117	326	35	which	which	PRON
inlawrev-25117	326	36	is	be	AUX
inlawrev-25117	326	37	similar	similar	ADJ
inlawrev-25117	326	38	to	to	ADP
inlawrev-25117	326	39	chapter	chapter	NOUN
inlawrev-25117	326	40	9	9	NUM
inlawrev-25117	326	41	of	of	ADP
inlawrev-25117	326	42	the	the	DET
inlawrev-25117	326	43	us	us	PROPN
inlawrev-25117	326	44	bankruptcy	bankruptcy	PROPN
inlawrev-25117	326	45	code	code	PROPN
inlawrev-25117	326	46	(	(	PUNCT
inlawrev-25117	326	47	used	use	VERB
inlawrev-25117	326	48	for	for	ADP
inlawrev-25117	326	49	,	,	PUNCT
inlawrev-25117	326	50	e.g.	e.g.	ADV
inlawrev-25117	326	51	,	,	PUNCT
inlawrev-25117	326	52	detroit	detroit	PROPN
inlawrev-25117	326	53	)	)	PUNCT
inlawrev-25117	326	54	.	.	PUNCT
inlawrev-25117	327	1	puerto	puerto	PROPN
inlawrev-25117	327	2	rico	rico	PROPN
inlawrev-25117	327	3	’s	’s	PART
inlawrev-25117	327	4	bankruptcy	bankruptcy	NOUN
inlawrev-25117	327	5	was	be	AUX
inlawrev-25117	327	6	not	not	PART
inlawrev-25117	327	7	inevitable	inevitable	ADJ
inlawrev-25117	327	8	.	.	PUNCT
inlawrev-25117	328	1	until	until	ADP
inlawrev-25117	328	2	1996	1996	NUM
inlawrev-25117	328	3	,	,	PUNCT
inlawrev-25117	328	4	the	the	DET
inlawrev-25117	328	5	commonwealth	commonwealth	NOUN
inlawrev-25117	328	6	benefited	benefit	VERB
inlawrev-25117	328	7	from	from	ADP
inlawrev-25117	328	8	internal	internal	ADJ
inlawrev-25117	328	9	revenue	revenue	NOUN
inlawrev-25117	328	10	code	code	NOUN
inlawrev-25117	328	11	(	(	PUNCT
inlawrev-25117	328	12	irc	irc	NOUN
inlawrev-25117	328	13	)	)	PUNCT
inlawrev-25117	328	14	section	section	NOUN
inlawrev-25117	328	15	936	936	NUM
inlawrev-25117	328	16	,	,	PUNCT
inlawrev-25117	328	17	which	which	PRON
inlawrev-25117	328	18	was	be	AUX
inlawrev-25117	328	19	originally	originally	ADV
inlawrev-25117	328	20	49	49	NUM
inlawrev-25117	328	21	.	.	PUNCT
inlawrev-25117	329	1	see	see	VERB
inlawrev-25117	329	2	jesse	jesse	PROPN
inlawrev-25117	329	3	rothstein	rothstein	PROPN
inlawrev-25117	329	4	,	,	PUNCT
inlawrev-25117	329	5	the	the	DET
inlawrev-25117	329	6	unintended	unintended	ADJ
inlawrev-25117	329	7	consequences	consequence	NOUN
inlawrev-25117	329	8	of	of	ADP
inlawrev-25117	329	9	encouraging	encourage	VERB
inlawrev-25117	329	10	work	work	NOUN
inlawrev-25117	329	11	:	:	PUNCT
inlawrev-25117	329	12	tax	tax	NOUN
inlawrev-25117	329	13	incidence	incidence	NOUN
inlawrev-25117	329	14	and	and	CCONJ
inlawrev-25117	329	15	the	the	DET
inlawrev-25117	329	16	eitc	eitc	NOUN
inlawrev-25117	329	17	,	,	PUNCT
inlawrev-25117	329	18	princeton	princeton	PROPN
inlawrev-25117	329	19	univ	univ	PROPN
inlawrev-25117	330	1	.	.	PUNCT
inlawrev-25117	330	2	dept	dept	PROPN
inlawrev-25117	330	3	.	.	PROPN
inlawrev-25117	330	4	of	of	ADP
inlawrev-25117	330	5	econ	econ	PROPN
inlawrev-25117	330	6	.	.	PUNCT
inlawrev-25117	330	7	,	,	PUNCT
inlawrev-25117	330	8	center	center	NOUN
inlawrev-25117	330	9	for	for	ADP
inlawrev-25117	330	10	econ	econ	NOUN
inlawrev-25117	330	11	.	.	PUNCT
inlawrev-25117	331	1	pol’y	pol’y	NOUN
inlawrev-25117	331	2	stud	stud	NOUN
inlawrev-25117	331	3	.	.	PUNCT
inlawrev-25117	332	1	working	working	NOUN
inlawrev-25117	332	2	paper	paper	NOUN
inlawrev-25117	332	3	no	no	NOUN
inlawrev-25117	332	4	.	.	PROPN
inlawrev-25117	333	1	1049	1049	NUM
inlawrev-25117	333	2	(	(	PUNCT
inlawrev-25117	333	3	2008	2008	NUM
inlawrev-25117	333	4	)	)	PUNCT
inlawrev-25117	333	5	.	.	PUNCT
inlawrev-25117	334	1	50	50	NUM
inlawrev-25117	334	2	.	.	PUNCT
inlawrev-25117	335	1	see	see	VERB
inlawrev-25117	335	2	i	i	PRON
inlawrev-25117	335	3	d.	d.	PROPN
inlawrev-25117	335	4	;	;	PUNCT
inlawrev-25117	335	5	andrew	andrew	PROPN
inlawrev-25117	335	6	leigh	leigh	PROPN
inlawrev-25117	335	7	,	,	PUNCT
inlawrev-25117	335	8	who	who	PRON
inlawrev-25117	335	9	benefits	benefit	VERB
inlawrev-25117	335	10	from	from	ADP
inlawrev-25117	335	11	the	the	DET
inlawrev-25117	335	12	earned	earn	VERB
inlawrev-25117	335	13	income	income	NOUN
inlawrev-25117	335	14	tax	tax	NOUN
inlawrev-25117	335	15	credit	credit	NOUN
inlawrev-25117	335	16	?	?	PUNCT
inlawrev-25117	336	1	incidence	incidence	NOUN
inlawrev-25117	336	2	among	among	ADP
inlawrev-25117	336	3	recipients	recipient	NOUN
inlawrev-25117	336	4	,	,	PUNCT
inlawrev-25117	336	5	coworkers	coworker	NOUN
inlawrev-25117	336	6	and	and	CCONJ
inlawrev-25117	336	7	firms	firm	NOUN
inlawrev-25117	336	8	,	,	PUNCT
inlawrev-25117	336	9	10	10	NUM
inlawrev-25117	336	10	b.e	b.e	PROPN
inlawrev-25117	336	11	.	.	PROPN
inlawrev-25117	336	12	j.	j.	PROPN
inlawrev-25117	336	13	of	of	ADP
inlawrev-25117	336	14	econ	econ	PROPN
inlawrev-25117	336	15	.	.	PUNCT
inlawrev-25117	337	1	analysis	analysis	NOUN
inlawrev-25117	337	2	&	&	CCONJ
inlawrev-25117	337	3	pol’y	pol’y	NOUN
inlawrev-25117	337	4	1	1	NUM
inlawrev-25117	337	5	(	(	PUNCT
inlawrev-25117	337	6	2001	2001	NUM
inlawrev-25117	337	7	)	)	PUNCT
inlawrev-25117	337	8	;	;	PUNCT
inlawrev-25117	337	9	teresa	teresa	PROPN
inlawrev-25117	337	10	ghilarducci	ghilarducci	PROPN
inlawrev-25117	337	11	&	&	CCONJ
inlawrev-25117	337	12	aida	aida	PROPN
inlawrev-25117	337	13	farmand	farmand	PROPN
inlawrev-25117	337	14	,	,	PUNCT
inlawrev-25117	337	15	what	what	PRON
inlawrev-25117	337	16	’s	’	VERB
inlawrev-25117	337	17	not	not	PART
inlawrev-25117	337	18	to	to	PART
inlawrev-25117	337	19	like	like	VERB
inlawrev-25117	337	20	about	about	ADP
inlawrev-25117	337	21	the	the	DET
inlawrev-25117	337	22	eitc	eitc	NOUN
inlawrev-25117	337	23	?	?	PUNCT
inlawrev-25117	338	1	plenty	plenty	NOUN
inlawrev-25117	338	2	,	,	PUNCT
inlawrev-25117	338	3	it	it	PRON
inlawrev-25117	338	4	turns	turn	VERB
inlawrev-25117	338	5	out	out	ADP
inlawrev-25117	338	6	.	.	PUNCT
inlawrev-25117	339	1	,	,	PUNCT
inlawrev-25117	339	2	the	the	DET
inlawrev-25117	339	3	american	american	ADJ
inlawrev-25117	339	4	prospect	prospect	NOUN
inlawrev-25117	339	5	(	(	PUNCT
inlawrev-25117	339	6	june	june	PROPN
inlawrev-25117	339	7	28	28	NUM
inlawrev-25117	339	8	,	,	PUNCT
inlawrev-25117	339	9	2019	2019	NUM
inlawrev-25117	339	10	)	)	PUNCT
inlawrev-25117	339	11	.	.	PUNCT
inlawrev-25117	340	1	51	51	NUM
inlawrev-25117	340	2	.	.	PUNCT
inlawrev-25117	340	3	see	see	VERB
inlawrev-25117	340	4	i.r.c	i.r.c	NOUN
inlawrev-25117	340	5	.	.	PUNCT
inlawrev-25117	341	1	§	§	PROPN
inlawrev-25117	341	2	51	51	NUM
inlawrev-25117	341	3	(	(	PUNCT
inlawrev-25117	341	4	2020	2020	NUM
inlawrev-25117	341	5	)	)	PUNCT
inlawrev-25117	341	6	,	,	PUNCT
inlawrev-25117	341	7	infra	infra	NOUN
inlawrev-25117	341	8	note	note	VERB
inlawrev-25117	341	9	104	104	NUM
inlawrev-25117	341	10	.	.	PUNCT
inlawrev-25117	342	1	52	52	NUM
inlawrev-25117	342	2	.	.	PUNCT
inlawrev-25117	343	1	in	in	ADP
inlawrev-25117	343	2	general	general	ADJ
inlawrev-25117	343	3	,	,	PUNCT
inlawrev-25117	343	4	such	such	ADJ
inlawrev-25117	343	5	regulation	regulation	NOUN
inlawrev-25117	343	6	via	via	ADP
inlawrev-25117	343	7	taxation	taxation	NOUN
inlawrev-25117	343	8	is	be	AUX
inlawrev-25117	343	9	the	the	DET
inlawrev-25117	343	10	main	main	ADJ
inlawrev-25117	343	11	reason	reason	NOUN
inlawrev-25117	343	12	to	to	PART
inlawrev-25117	343	13	have	have	VERB
inlawrev-25117	343	14	a	a	DET
inlawrev-25117	343	15	corporate	corporate	ADJ
inlawrev-25117	343	16	tax	tax	NOUN
inlawrev-25117	343	17	.	.	PUNCT
inlawrev-25117	344	1	see	see	VERB
inlawrev-25117	344	2	reuven	reuven	PROPN
inlawrev-25117	344	3	s.	s.	PROPN
inlawrev-25117	344	4	avi	avi	PROPN
inlawrev-25117	344	5	-	-	PUNCT
inlawrev-25117	344	6	yonah	yonah	ADJ
inlawrev-25117	344	7	,	,	PUNCT
inlawrev-25117	344	8	corporations	corporation	NOUN
inlawrev-25117	344	9	,	,	PUNCT
inlawrev-25117	344	10	society	society	NOUN
inlawrev-25117	344	11	and	and	CCONJ
inlawrev-25117	344	12	the	the	DET
inlawrev-25117	344	13	state	state	NOUN
inlawrev-25117	344	14	:	:	PUNCT
inlawrev-25117	344	15	a	a	DET
inlawrev-25117	344	16	defense	defense	NOUN
inlawrev-25117	344	17	of	of	ADP
inlawrev-25117	344	18	the	the	DET
inlawrev-25117	344	19	corporate	corporate	ADJ
inlawrev-25117	344	20	tax	tax	NOUN
inlawrev-25117	344	21	,	,	PUNCT
inlawrev-25117	344	22	90	90	NUM
inlawrev-25117	344	23	va	va	NOUN
inlawrev-25117	344	24	.	.	PUNCT
inlawrev-25117	345	1	l.	l.	PROPN
inlawrev-25117	345	2	rev	rev	PROPN
inlawrev-25117	345	3	.	.	PROPN
inlawrev-25117	345	4	1193	1193	NUM
inlawrev-25117	345	5	(	(	PUNCT
inlawrev-25117	345	6	2004	2004	NUM
inlawrev-25117	345	7	)	)	PUNCT
inlawrev-25117	345	8	.	.	PUNCT
inlawrev-25117	346	1	53	53	NUM
inlawrev-25117	346	2	.	.	PUNCT
inlawrev-25117	346	3	gillian	gillian	PROPN
inlawrev-25117	346	4	b.	b.	PROPN
inlawrev-25117	346	5	white	white	PROPN
inlawrev-25117	346	6	,	,	PUNCT
inlawrev-25117	346	7	puerto	puerto	PROPN
inlawrev-25117	346	8	rico	rico	PROPN
inlawrev-25117	346	9	’s	’s	PART
inlawrev-25117	346	10	problems	problem	NOUN
inlawrev-25117	346	11	go	go	VERB
inlawrev-25117	346	12	way	way	ADV
inlawrev-25117	346	13	beyond	beyond	ADP
inlawrev-25117	346	14	its	its	PRON
inlawrev-25117	346	15	debt	debt	NOUN
inlawrev-25117	346	16	,	,	PUNCT
inlawrev-25117	346	17	the	the	DET
inlawrev-25117	346	18	atlantic	atlantic	PROPN
inlawrev-25117	346	19	(	(	PUNCT
inlawrev-25117	346	20	july	july	PROPN
inlawrev-25117	346	21	1	1	NUM
inlawrev-25117	346	22	,	,	PUNCT
inlawrev-25117	346	23	2016	2016	NUM
inlawrev-25117	346	24	)	)	PUNCT
inlawrev-25117	346	25	,	,	PUNCT
inlawrev-25117	346	26	https://www.theatlantic.com/business/archive/2016/07/puerto-rico-promesa-debt/489797/	https://www.theatlantic.com/business/archive/2016/07/puerto-rico-promesa-debt/489797/	NOUN
inlawrev-25117	346	27	[	[	X
inlawrev-25117	346	28	perma.cc/s2r7-tcnx	perma.cc/s2r7-tcnx	X
inlawrev-25117	346	29	]	]	PUNCT
inlawrev-25117	346	30	.	.	PUNCT
inlawrev-25117	347	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	347	2	24348943-ilr-53-3_text.indd	24348943-ilr-53-3_text.indd	NUM
inlawrev-25117	347	3	24	24	NUM
inlawrev-25117	347	4	12/14/20	12/14/20	NUM
inlawrev-25117	347	5	9:49	9:49	NUM
inlawrev-25117	347	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	347	7	9:49	9:49	NUM
inlawrev-25117	347	8	am	am	NOUN
inlawrev-25117	347	9	2020	2020	NUM
inlawrev-25117	347	10	]	]	X
inlawrev-25117	347	11	federalizing	federalize	VERB
inlawrev-25117	347	12	tax	tax	NOUN
inlawrev-25117	347	13	justice	justice	NOUN
inlawrev-25117	347	14	475	475	NUM
inlawrev-25117	347	15	enacted	enact	VERB
inlawrev-25117	347	16	in	in	ADP
inlawrev-25117	347	17	1921	1921	NUM
inlawrev-25117	347	18	and	and	CCONJ
inlawrev-25117	347	19	provided	provide	VERB
inlawrev-25117	347	20	a	a	DET
inlawrev-25117	347	21	tax	tax	NOUN
inlawrev-25117	347	22	incentive	incentive	NOUN
inlawrev-25117	347	23	for	for	ADP
inlawrev-25117	347	24	u.s	u.s	PROPN
inlawrev-25117	347	25	.	.	PROPN
inlawrev-25117	347	26	corporations	corporation	NOUN
inlawrev-25117	347	27	that	that	PRON
inlawrev-25117	347	28	located	locate	VERB
inlawrev-25117	347	29	operations	operation	NOUN
inlawrev-25117	347	30	in	in	ADP
inlawrev-25117	347	31	puerto	puerto	PROPN
inlawrev-25117	347	32	rico	rico	PROPN
inlawrev-25117	347	33	.	.	PUNCT
inlawrev-25117	348	1	54	54	NUM
inlawrev-25117	348	2	specifically	specifically	ADV
inlawrev-25117	348	3	,	,	PUNCT
inlawrev-25117	348	4	section	section	NOUN
inlawrev-25117	348	5	936	936	NUM
inlawrev-25117	348	6	(	(	PUNCT
inlawrev-25117	348	7	as	as	SCONJ
inlawrev-25117	348	8	modified	modify	VERB
inlawrev-25117	348	9	in	in	ADP
inlawrev-25117	348	10	1976	1976	NUM
inlawrev-25117	348	11	)	)	PUNCT
inlawrev-25117	348	12	provided	provide	VERB
inlawrev-25117	348	13	for	for	ADP
inlawrev-25117	348	14	a	a	DET
inlawrev-25117	348	15	credit	credit	NOUN
inlawrev-25117	348	16	against	against	ADP
inlawrev-25117	348	17	u.s	u.s	PROPN
inlawrev-25117	348	18	.	.	PROPN
inlawrev-25117	348	19	taxes	taxis	NOUN
inlawrev-25117	348	20	paid	pay	VERB
inlawrev-25117	348	21	on	on	ADP
inlawrev-25117	348	22	income	income	NOUN
inlawrev-25117	348	23	derived	derive	VERB
inlawrev-25117	348	24	from	from	ADP
inlawrev-25117	348	25	the	the	DET
inlawrev-25117	348	26	active	active	ADJ
inlawrev-25117	348	27	conduct	conduct	NOUN
inlawrev-25117	348	28	of	of	ADP
inlawrev-25117	348	29	a	a	DET
inlawrev-25117	348	30	trade	trade	NOUN
inlawrev-25117	348	31	or	or	CCONJ
inlawrev-25117	348	32	business	business	NOUN
inlawrev-25117	348	33	in	in	ADP
inlawrev-25117	348	34	puerto	puerto	PROPN
inlawrev-25117	348	35	rico	rico	PROPN
inlawrev-25117	348	36	.	.	PUNCT
inlawrev-25117	349	1	in	in	ADP
inlawrev-25117	349	2	1982	1982	NUM
inlawrev-25117	349	3	,	,	PUNCT
inlawrev-25117	349	4	section	section	NOUN
inlawrev-25117	349	5	936	936	NUM
inlawrev-25117	349	6	was	be	AUX
inlawrev-25117	349	7	limited	limit	VERB
inlawrev-25117	349	8	by	by	ADP
inlawrev-25117	349	9	taxing	tax	VERB
inlawrev-25117	349	10	the	the	DET
inlawrev-25117	349	11	u.s	u.s	PROPN
inlawrev-25117	349	12	.	.	PROPN
inlawrev-25117	349	13	parent	parent	NOUN
inlawrev-25117	349	14	of	of	ADP
inlawrev-25117	349	15	a	a	DET
inlawrev-25117	349	16	subsidiary	subsidiary	NOUN
inlawrev-25117	349	17	in	in	ADP
inlawrev-25117	349	18	puerto	puerto	PROPN
inlawrev-25117	349	19	rico	rico	PROPN
inlawrev-25117	349	20	on	on	ADP
inlawrev-25117	349	21	income	income	NOUN
inlawrev-25117	349	22	from	from	ADP
inlawrev-25117	349	23	intangibles	intangible	NOUN
inlawrev-25117	349	24	unless	unless	SCONJ
inlawrev-25117	349	25	it	it	PRON
inlawrev-25117	349	26	had	have	VERB
inlawrev-25117	349	27	a	a	DET
inlawrev-25117	349	28	significant	significant	ADJ
inlawrev-25117	349	29	business	business	NOUN
inlawrev-25117	349	30	presence	presence	NOUN
inlawrev-25117	349	31	in	in	ADP
inlawrev-25117	349	32	the	the	DET
inlawrev-25117	349	33	commonwealth	commonwealth	NOUN
inlawrev-25117	349	34	.	.	PUNCT
inlawrev-25117	350	1	55	55	NUM
inlawrev-25117	350	2	the	the	DET
inlawrev-25117	350	3	percentage	percentage	NOUN
inlawrev-25117	350	4	of	of	ADP
inlawrev-25117	350	5	gross	gross	ADJ
inlawrev-25117	350	6	income	income	NOUN
inlawrev-25117	350	7	that	that	PRON
inlawrev-25117	350	8	a	a	DET
inlawrev-25117	350	9	puerto	puerto	ADJ
inlawrev-25117	350	10	rican	rican	ADJ
inlawrev-25117	350	11	corporation	corporation	NOUN
inlawrev-25117	350	12	must	must	AUX
inlawrev-25117	350	13	have	have	AUX
inlawrev-25117	350	14	earned	earn	VERB
inlawrev-25117	350	15	locally	locally	ADV
inlawrev-25117	350	16	to	to	PART
inlawrev-25117	350	17	qualify	qualify	VERB
inlawrev-25117	350	18	for	for	ADP
inlawrev-25117	350	19	the	the	DET
inlawrev-25117	350	20	section	section	NOUN
inlawrev-25117	350	21	936	936	NUM
inlawrev-25117	350	22	credit	credit	NOUN
inlawrev-25117	350	23	was	be	AUX
inlawrev-25117	350	24	set	set	VERB
inlawrev-25117	350	25	at	at	ADP
inlawrev-25117	350	26	65	65	NUM
inlawrev-25117	350	27	percent	percent	NOUN
inlawrev-25117	350	28	in	in	ADP
inlawrev-25117	350	29	1976	1976	NUM
inlawrev-25117	350	30	and	and	CCONJ
inlawrev-25117	350	31	increased	increase	VERB
inlawrev-25117	350	32	to	to	ADP
inlawrev-25117	350	33	75	75	NUM
inlawrev-25117	350	34	percent	percent	NOUN
inlawrev-25117	350	35	in	in	ADP
inlawrev-25117	350	36	1986	1986	NUM
inlawrev-25117	350	37	.	.	PUNCT
inlawrev-25117	351	1	56	56	NUM
inlawrev-25117	351	2	even	even	ADV
inlawrev-25117	351	3	though	though	SCONJ
inlawrev-25117	351	4	section	section	NOUN
inlawrev-25117	351	5	936	936	NUM
inlawrev-25117	351	6	applied	apply	VERB
inlawrev-25117	351	7	to	to	ADP
inlawrev-25117	351	8	all	all	DET
inlawrev-25117	351	9	u.s	u.s	PROPN
inlawrev-25117	351	10	.	.	PROPN
inlawrev-25117	351	11	possessions	possession	NOUN
inlawrev-25117	351	12	,	,	PUNCT
inlawrev-25117	351	13	in	in	ADP
inlawrev-25117	351	14	practice	practice	NOUN
inlawrev-25117	351	15	,	,	PUNCT
inlawrev-25117	351	16	its	its	PRON
inlawrev-25117	351	17	tax	tax	NOUN
inlawrev-25117	351	18	benefits	benefit	NOUN
inlawrev-25117	351	19	were	be	AUX
inlawrev-25117	351	20	largely	largely	ADV
inlawrev-25117	351	21	limited	limit	VERB
inlawrev-25117	351	22	to	to	ADP
inlawrev-25117	351	23	puerto	puerto	PROPN
inlawrev-25117	351	24	rico	rico	PROPN
inlawrev-25117	351	25	;	;	PUNCT
inlawrev-25117	351	26	in	in	ADP
inlawrev-25117	351	27	2005	2005	NUM
inlawrev-25117	351	28	,	,	PUNCT
inlawrev-25117	351	29	98.8	98.8	NUM
inlawrev-25117	351	30	percent	percent	NOUN
inlawrev-25117	351	31	of	of	ADP
inlawrev-25117	351	32	the	the	DET
inlawrev-25117	351	33	$	$	SYM
inlawrev-25117	351	34	900	900	NUM
inlawrev-25117	351	35	million	million	NUM
inlawrev-25117	351	36	in	in	ADP
inlawrev-25117	351	37	tax	tax	NOUN
inlawrev-25117	351	38	credits	credit	NOUN
inlawrev-25117	351	39	claimed	claim	VERB
inlawrev-25117	351	40	under	under	ADP
inlawrev-25117	351	41	section	section	NOUN
inlawrev-25117	351	42	936	936	NUM
inlawrev-25117	351	43	derived	derive	VERB
inlawrev-25117	351	44	from	from	ADP
inlawrev-25117	351	45	puerto	puerto	PROPN
inlawrev-25117	351	46	rico	rico	PROPN
inlawrev-25117	351	47	,	,	PUNCT
inlawrev-25117	351	48	and	and	CCONJ
inlawrev-25117	351	49	94	94	NUM
inlawrev-25117	351	50	of	of	ADP
inlawrev-25117	351	51	102	102	NUM
inlawrev-25117	351	52	possessions	possession	NOUN
inlawrev-25117	351	53	corporations	corporation	NOUN
inlawrev-25117	351	54	were	be	AUX
inlawrev-25117	351	55	located	locate	VERB
inlawrev-25117	351	56	on	on	ADP
inlawrev-25117	351	57	the	the	DET
inlawrev-25117	351	58	island	island	NOUN
inlawrev-25117	351	59	.	.	PUNCT
inlawrev-25117	352	1	manufacturing	manufacturing	NOUN
inlawrev-25117	352	2	firms	firm	NOUN
inlawrev-25117	352	3	accounted	account	VERB
inlawrev-25117	352	4	for	for	ADP
inlawrev-25117	352	5	69	69	NUM
inlawrev-25117	352	6	percent	percent	NOUN
inlawrev-25117	352	7	of	of	ADP
inlawrev-25117	352	8	the	the	DET
inlawrev-25117	352	9	section	section	NOUN
inlawrev-25117	352	10	936	936	NUM
inlawrev-25117	352	11	credit	credit	NOUN
inlawrev-25117	352	12	in	in	ADP
inlawrev-25117	352	13	2005	2005	NUM
inlawrev-25117	352	14	.	.	PUNCT
inlawrev-25117	353	1	57	57	NUM
inlawrev-25117	353	2	even	even	ADV
inlawrev-25117	353	3	though	though	SCONJ
inlawrev-25117	353	4	there	there	PRON
inlawrev-25117	353	5	is	be	VERB
inlawrev-25117	353	6	an	an	DET
inlawrev-25117	353	7	immense	immense	ADJ
inlawrev-25117	353	8	empirical	empirical	ADJ
inlawrev-25117	353	9	literature	literature	NOUN
inlawrev-25117	353	10	demonstrating	demonstrate	VERB
inlawrev-25117	353	11	that	that	SCONJ
inlawrev-25117	353	12	tax	tax	NOUN
inlawrev-25117	353	13	incentives	incentive	NOUN
inlawrev-25117	353	14	are	be	AUX
inlawrev-25117	353	15	effective	effective	ADJ
inlawrev-25117	353	16	in	in	ADP
inlawrev-25117	353	17	leading	lead	VERB
inlawrev-25117	353	18	multinationals	multinational	NOUN
inlawrev-25117	353	19	to	to	PART
inlawrev-25117	353	20	shift	shift	VERB
inlawrev-25117	353	21	the	the	DET
inlawrev-25117	353	22	location	location	NOUN
inlawrev-25117	353	23	of	of	ADP
inlawrev-25117	353	24	their	their	PRON
inlawrev-25117	353	25	activities	activity	NOUN
inlawrev-25117	353	26	,	,	PUNCT
inlawrev-25117	353	27	58	58	NUM
inlawrev-25117	353	28	section	section	NOUN
inlawrev-25117	353	29	936	936	NUM
inlawrev-25117	353	30	came	come	VERB
inlawrev-25117	353	31	under	under	ADP
inlawrev-25117	353	32	criticism	criticism	NOUN
inlawrev-25117	353	33	by	by	ADP
inlawrev-25117	353	34	two	two	NUM
inlawrev-25117	353	35	economists	economist	NOUN
inlawrev-25117	353	36	,	,	PUNCT
inlawrev-25117	353	37	thomas	thomas	PROPN
inlawrev-25117	353	38	hexner	hexner	PROPN
inlawrev-25117	353	39	and	and	CCONJ
inlawrev-25117	353	40	glenn	glenn	PROPN
inlawrev-25117	353	41	jenkins	jenkins	PROPN
inlawrev-25117	353	42	,	,	PUNCT
inlawrev-25117	353	43	who	who	PRON
inlawrev-25117	353	44	argued	argue	VERB
inlawrev-25117	353	45	that	that	SCONJ
inlawrev-25117	353	46	its	its	PRON
inlawrev-25117	353	47	job	job	NOUN
inlawrev-25117	353	48	creating	create	VERB
inlawrev-25117	353	49	benefits	benefit	NOUN
inlawrev-25117	353	50	were	be	AUX
inlawrev-25117	353	51	not	not	PART
inlawrev-25117	353	52	large	large	ADJ
inlawrev-25117	353	53	enough	enough	ADV
inlawrev-25117	353	54	to	to	PART
inlawrev-25117	353	55	justify	justify	VERB
inlawrev-25117	353	56	the	the	DET
inlawrev-25117	353	57	u.s	u.s	PROPN
inlawrev-25117	353	58	.	.	PROPN
inlawrev-25117	353	59	loss	loss	NOUN
inlawrev-25117	353	60	of	of	ADP
inlawrev-25117	353	61	tax	tax	NOUN
inlawrev-25117	353	62	revenue	revenue	NOUN
inlawrev-25117	353	63	.	.	PUNCT
inlawrev-25117	354	1	59	59	NUM
inlawrev-25117	354	2	congress	congress	PROPN
inlawrev-25117	354	3	responded	respond	VERB
inlawrev-25117	354	4	in	in	ADP
inlawrev-25117	354	5	1996	1996	NUM
inlawrev-25117	354	6	by	by	ADP
inlawrev-25117	354	7	abolishing	abolish	VERB
inlawrev-25117	354	8	section	section	NOUN
inlawrev-25117	354	9	936	936	NUM
inlawrev-25117	354	10	,	,	PUNCT
inlawrev-25117	354	11	with	with	ADP
inlawrev-25117	354	12	a	a	DET
inlawrev-25117	354	13	ten	ten	NUM
inlawrev-25117	354	14	-	-	PUNCT
inlawrev-25117	354	15	year	year	NOUN
inlawrev-25117	354	16	transition	transition	NOUN
inlawrev-25117	354	17	period	period	NOUN
inlawrev-25117	354	18	that	that	PRON
inlawrev-25117	354	19	ended	end	VERB
inlawrev-25117	354	20	in	in	ADP
inlawrev-25117	354	21	2006	2006	NUM
inlawrev-25117	354	22	.	.	PUNCT
inlawrev-25117	355	1	60	60	NUM
inlawrev-25117	355	2	several	several	ADJ
inlawrev-25117	355	3	economic	economic	ADJ
inlawrev-25117	355	4	studies	study	NOUN
inlawrev-25117	355	5	have	have	AUX
inlawrev-25117	355	6	since	since	SCONJ
inlawrev-25117	355	7	re	re	VERB
inlawrev-25117	355	8	-	-	VERB
inlawrev-25117	355	9	evaluated	evaluate	VERB
inlawrev-25117	355	10	the	the	DET
inlawrev-25117	355	11	hexner	hexner	NOUN
inlawrev-25117	355	12	and	and	CCONJ
inlawrev-25117	355	13	jenkins	jenkin	NOUN
inlawrev-25117	355	14	result	result	VERB
inlawrev-25117	355	15	.	.	PUNCT
inlawrev-25117	356	1	for	for	ADP
inlawrev-25117	356	2	example	example	NOUN
inlawrev-25117	356	3	,	,	PUNCT
inlawrev-25117	356	4	harry	harry	PROPN
inlawrev-25117	356	5	grubert	grubert	PROPN
inlawrev-25117	356	6	and	and	CCONJ
inlawrev-25117	356	7	joel	joel	PROPN
inlawrev-25117	356	8	slemrod	slemrod	PROPN
inlawrev-25117	356	9	investigated	investigate	VERB
inlawrev-25117	356	10	section	section	NOUN
inlawrev-25117	356	11	936	936	NUM
inlawrev-25117	356	12	in	in	ADP
inlawrev-25117	356	13	1998	1998	NUM
inlawrev-25117	356	14	and	and	CCONJ
inlawrev-25117	356	15	,	,	PUNCT
inlawrev-25117	356	16	through	through	ADP
inlawrev-25117	356	17	analyzing	analyze	VERB
inlawrev-25117	356	18	419	419	NUM
inlawrev-25117	356	19	possessions	possession	NOUN
inlawrev-25117	356	20	corporations	corporation	NOUN
inlawrev-25117	356	21	,	,	PUNCT
inlawrev-25117	356	22	found	find	VERB
inlawrev-25117	356	23	that	that	SCONJ
inlawrev-25117	356	24	the	the	DET
inlawrev-25117	356	25	operating	operate	VERB
inlawrev-25117	356	26	capital	capital	NOUN
inlawrev-25117	356	27	and	and	CCONJ
inlawrev-25117	356	28	payroll	payroll	NOUN
inlawrev-25117	356	29	of	of	ADP
inlawrev-25117	356	30	puerto	puerto	ADJ
inlawrev-25117	356	31	rican	rican	ADJ
inlawrev-25117	356	32	affiliates	affiliate	NOUN
inlawrev-25117	356	33	would	would	AUX
inlawrev-25117	356	34	be	be	AUX
inlawrev-25117	356	35	more	more	ADJ
inlawrev-25117	356	36	than	than	ADP
inlawrev-25117	356	37	two	two	NUM
inlawrev-25117	356	38	thirds	third	NOUN
inlawrev-25117	356	39	lower	low	ADJ
inlawrev-25117	356	40	in	in	ADP
inlawrev-25117	356	41	the	the	DET
inlawrev-25117	356	42	absence	absence	NOUN
inlawrev-25117	356	43	of	of	ADP
inlawrev-25117	356	44	the	the	DET
inlawrev-25117	356	45	section	section	NOUN
inlawrev-25117	356	46	936	936	NUM
inlawrev-25117	356	47	credit	credit	NOUN
inlawrev-25117	356	48	.	.	PUNCT
inlawrev-25117	357	1	61	61	NUM
inlawrev-25117	357	2	grubert	grubert	NOUN
inlawrev-25117	357	3	and	and	CCONJ
inlawrev-25117	357	4	slemrod	slemrod	NOUN
inlawrev-25117	357	5	correctly	correctly	ADV
inlawrev-25117	357	6	predicted	predict	VERB
inlawrev-25117	357	7	that	that	SCONJ
inlawrev-25117	357	8	eliminating	eliminate	VERB
inlawrev-25117	357	9	the	the	DET
inlawrev-25117	357	10	tax	tax	NOUN
inlawrev-25117	357	11	exemption	exemption	NOUN
inlawrev-25117	357	12	would	would	AUX
inlawrev-25117	357	13	result	result	VERB
inlawrev-25117	357	14	in	in	ADP
inlawrev-25117	357	15	many	many	ADJ
inlawrev-25117	357	16	firms	firm	NOUN
inlawrev-25117	357	17	leaving	leave	VERB
inlawrev-25117	357	18	the	the	DET
inlawrev-25117	357	19	island	island	NOUN
inlawrev-25117	357	20	or	or	CCONJ
inlawrev-25117	357	21	reducing	reduce	VERB
inlawrev-25117	357	22	the	the	DET
inlawrev-25117	357	23	size	size	NOUN
inlawrev-25117	357	24	of	of	ADP
inlawrev-25117	357	25	their	their	PRON
inlawrev-25117	357	26	operations	operation	NOUN
inlawrev-25117	357	27	—	—	PUNCT
inlawrev-25117	357	28	which	which	PRON
inlawrev-25117	357	29	,	,	PUNCT
inlawrev-25117	357	30	in	in	ADP
inlawrev-25117	357	31	fact	fact	NOUN
inlawrev-25117	357	32	,	,	PUNCT
inlawrev-25117	357	33	54	54	NUM
inlawrev-25117	357	34	.	.	PUNCT
inlawrev-25117	358	1	scott	scott	PROPN
inlawrev-25117	358	2	greenberg	greenberg	PROPN
inlawrev-25117	358	3	&	&	CCONJ
inlawrev-25117	358	4	gavin	gavin	PROPN
inlawrev-25117	358	5	ekins	ekins	PROPN
inlawrev-25117	358	6	,	,	PUNCT
inlawrev-25117	358	7	tax	tax	NOUN
inlawrev-25117	358	8	policy	policy	NOUN
inlawrev-25117	358	9	helped	help	VERB
inlawrev-25117	358	10	create	create	VERB
inlawrev-25117	358	11	puerto	puerto	PROPN
inlawrev-25117	358	12	rico	rico	PROPN
inlawrev-25117	358	13	’s	’s	PART
inlawrev-25117	358	14	fiscal	fiscal	ADJ
inlawrev-25117	358	15	crisis	crisis	NOUN
inlawrev-25117	358	16	,	,	PUNCT
inlawrev-25117	358	17	tax	tax	NOUN
inlawrev-25117	358	18	foundation	foundation	NOUN
inlawrev-25117	358	19	(	(	PUNCT
inlawrev-25117	358	20	june	june	PROPN
inlawrev-25117	358	21	30	30	NUM
inlawrev-25117	358	22	,	,	PUNCT
inlawrev-25117	358	23	2015	2015	NUM
inlawrev-25117	358	24	)	)	PUNCT
inlawrev-25117	358	25	,	,	PUNCT
inlawrev-25117	358	26	https://taxfoundation.org/tax-policy-helped-create-puerto-rico-sfiscal-crisis/	https://taxfoundation.org/tax-policy-helped-create-puerto-rico-sfiscal-crisis/	PROPN
inlawrev-25117	359	1	[	[	X
inlawrev-25117	359	2	https://perma.cc/3dk5-3w4f	https://perma.cc/3dk5-3w4f	X
inlawrev-25117	359	3	]	]	X
inlawrev-25117	359	4	.	.	PUNCT
inlawrev-25117	360	1	55	55	NUM
inlawrev-25117	360	2	.	.	PUNCT
inlawrev-25117	361	1	u.s	u.s	PROPN
inlawrev-25117	361	2	.	.	PROPN
inlawrev-25117	361	3	gen	gen	PROPN
inlawrev-25117	361	4	.	.	PROPN
inlawrev-25117	361	5	accounting	accounting	PROPN
inlawrev-25117	361	6	office	office	PROPN
inlawrev-25117	361	7	,	,	PUNCT
inlawrev-25117	361	8	ggd-93	ggd-93	PROPN
inlawrev-25117	361	9	-	-	PUNCT
inlawrev-25117	361	10	109	109	NUM
inlawrev-25117	361	11	,	,	PUNCT
inlawrev-25117	361	12	tax	tax	NOUN
inlawrev-25117	361	13	policy	policy	NOUN
inlawrev-25117	361	14	:	:	PUNCT
inlawrev-25117	361	15	puerto	puerto	PROPN
inlawrev-25117	361	16	rico	rico	PROPN
inlawrev-25117	361	17	and	and	CCONJ
inlawrev-25117	361	18	section	section	NOUN
inlawrev-25117	361	19	936	936	NUM
inlawrev-25117	361	20	,	,	PUNCT
inlawrev-25117	361	21	tax	tax	NOUN
inlawrev-25117	361	22	credit	credit	NOUN
inlawrev-25117	361	23	3	3	NUM
inlawrev-25117	361	24	(	(	PUNCT
inlawrev-25117	361	25	1993	1993	NUM
inlawrev-25117	361	26	)	)	PUNCT
inlawrev-25117	361	27	,	,	PUNCT
inlawrev-25117	361	28	https://www.gao.gov/assets/220/218131.pdf	https://www.gao.gov/assets/220/218131.pdf	X
inlawrev-25117	362	1	[	[	X
inlawrev-25117	362	2	https://perma.cc/4j7hcr3p	https://perma.cc/4j7hcr3p	PROPN
inlawrev-25117	362	3	]	]	PUNCT
inlawrev-25117	362	4	.	.	PUNCT
inlawrev-25117	363	1	56	56	NUM
inlawrev-25117	363	2	.	.	PUNCT
inlawrev-25117	363	3	daniel	daniel	PROPN
inlawrev-25117	363	4	s.	s.	PROPN
inlawrev-25117	363	5	holik	holik	PROPN
inlawrev-25117	363	6	,	,	PUNCT
inlawrev-25117	363	7	u.s	u.s	PROPN
inlawrev-25117	363	8	.	.	PROPN
inlawrev-25117	363	9	possessions	possession	NOUN
inlawrev-25117	363	10	corporations	corporation	NOUN
inlawrev-25117	363	11	returns	return	NOUN
inlawrev-25117	363	12	,	,	PUNCT
inlawrev-25117	363	13	2005	2005	NUM
inlawrev-25117	363	14	,	,	PUNCT
inlawrev-25117	363	15	28	28	NUM
inlawrev-25117	363	16	statistics	statistic	NOUN
inlawrev-25117	363	17	of	of	ADP
inlawrev-25117	363	18	income	income	NOUN
inlawrev-25117	363	19	bulletin	bulletin	NOUN
inlawrev-25117	363	20	93	93	NUM
inlawrev-25117	363	21	(	(	PUNCT
inlawrev-25117	363	22	2009	2009	NUM
inlawrev-25117	363	23	)	)	PUNCT
inlawrev-25117	363	24	.	.	PUNCT
inlawrev-25117	364	1	57	57	NUM
inlawrev-25117	364	2	.	.	PUNCT
inlawrev-25117	365	1	i	i	PRON
inlawrev-25117	365	2	d.	d.	PROPN
inlawrev-25117	365	3	58	58	NUM
inlawrev-25117	365	4	.	.	PUNCT
inlawrev-25117	366	1	see	see	VERB
inlawrev-25117	366	2	,	,	PUNCT
inlawrev-25117	366	3	e.g.	e.g.	ADV
inlawrev-25117	366	4	,	,	PUNCT
inlawrev-25117	366	5	lars	lars	PROPN
inlawrev-25117	366	6	p.	p.	PROPN
inlawrev-25117	366	7	feld	feld	PROPN
inlawrev-25117	366	8	&	&	CCONJ
inlawrev-25117	366	9	jost	jost	PROPN
inlawrev-25117	366	10	heckemeyer	heckemeyer	PROPN
inlawrev-25117	366	11	,	,	PUNCT
inlawrev-25117	366	12	fdi	fdi	NOUN
inlawrev-25117	366	13	and	and	CCONJ
inlawrev-25117	366	14	taxation	taxation	NOUN
inlawrev-25117	366	15	:	:	PUNCT
inlawrev-25117	366	16	a	a	DET
inlawrev-25117	366	17	meta	meta	NOUN
inlawrev-25117	366	18	-	-	PUNCT
inlawrev-25117	366	19	study	study	NOUN
inlawrev-25117	366	20	,	,	PUNCT
inlawrev-25117	366	21	25	25	NUM
inlawrev-25117	366	22	j.	j.	PROPN
inlawrev-25117	366	23	econ	econ	PROPN
inlawrev-25117	366	24	.	.	PUNCT
inlawrev-25117	367	1	studies	study	NOUN
inlawrev-25117	367	2	233	233	NUM
inlawrev-25117	367	3	(	(	PUNCT
inlawrev-25117	367	4	2011	2011	NUM
inlawrev-25117	367	5	)	)	PUNCT
inlawrev-25117	367	6	.	.	PUNCT
inlawrev-25117	368	1	59	59	NUM
inlawrev-25117	368	2	.	.	PUNCT
inlawrev-25117	369	1	thomas	thomas	PROPN
inlawrev-25117	369	2	hexner	hexner	PROPN
inlawrev-25117	369	3	&	&	CCONJ
inlawrev-25117	369	4	glenn	glenn	PROPN
inlawrev-25117	369	5	jenkins	jenkins	PROPN
inlawrev-25117	369	6	,	,	PUNCT
inlawrev-25117	369	7	puerto	puerto	PROPN
inlawrev-25117	369	8	rico	rico	PROPN
inlawrev-25117	369	9	and	and	CCONJ
inlawrev-25117	369	10	section	section	NOUN
inlawrev-25117	369	11	936	936	NUM
inlawrev-25117	369	12	:	:	PUNCT
inlawrev-25117	369	13	a	a	DET
inlawrev-25117	369	14	costly	costly	ADJ
inlawrev-25117	369	15	dependence	dependence	NOUN
inlawrev-25117	369	16	,	,	PUNCT
inlawrev-25117	369	17	tax	tax	NOUN
inlawrev-25117	369	18	notes	note	NOUN
inlawrev-25117	369	19	int’l	int’l	X
inlawrev-25117	369	20	235	235	NUM
inlawrev-25117	369	21	(	(	PUNCT
inlawrev-25117	369	22	jan	jan	PROPN
inlawrev-25117	369	23	.	.	PROPN
inlawrev-25117	369	24	16	16	NUM
inlawrev-25117	369	25	,	,	PUNCT
inlawrev-25117	369	26	1995	1995	NUM
inlawrev-25117	369	27	)	)	PUNCT
inlawrev-25117	369	28	.	.	PUNCT
inlawrev-25117	370	1	see	see	VERB
inlawrev-25117	370	2	also	also	ADV
inlawrev-25117	370	3	u.s	u.s	PROPN
inlawrev-25117	370	4	.	.	PROPN
inlawrev-25117	370	5	general	general	ADJ
inlawrev-25117	370	6	acct	acct	NOUN
inlawrev-25117	370	7	.	.	PUNCT
inlawrev-25117	371	1	off	off	ADP
inlawrev-25117	371	2	.	.	PUNCT
inlawrev-25117	371	3	,	,	PUNCT
inlawrev-25117	371	4	tax	tax	NOUN
inlawrev-25117	371	5	benefits	benefit	NOUN
inlawrev-25117	371	6	of	of	ADP
inlawrev-25117	371	7	operating	operate	VERB
inlawrev-25117	371	8	in	in	ADP
inlawrev-25117	371	9	puerto	puerto	PROPN
inlawrev-25117	371	10	rico	rico	PROPN
inlawrev-25117	371	11	:	:	PUNCT
inlawrev-25117	371	12	briefing	briefing	NOUN
inlawrev-25117	371	13	report	report	NOUN
inlawrev-25117	371	14	to	to	ADP
inlawrev-25117	371	15	the	the	DET
inlawrev-25117	371	16	chairman	chairman	NOUN
inlawrev-25117	371	17	,	,	PUNCT
inlawrev-25117	371	18	special	special	ADJ
inlawrev-25117	371	19	committee	committee	NOUN
inlawrev-25117	371	20	on	on	ADP
inlawrev-25117	371	21	aging	age	VERB
inlawrev-25117	371	22	,	,	PUNCT
inlawrev-25117	371	23	u.s	u.s	PROPN
inlawrev-25117	371	24	.	.	PROPN
inlawrev-25117	371	25	senate	senate	PROPN
inlawrev-25117	371	26	(	(	PUNCT
inlawrev-25117	371	27	may	may	PROPN
inlawrev-25117	371	28	4	4	NUM
inlawrev-25117	371	29	,	,	PUNCT
inlawrev-25117	371	30	1992	1992	NUM
inlawrev-25117	371	31	)	)	PUNCT
inlawrev-25117	371	32	.	.	PUNCT
inlawrev-25117	372	1	60	60	NUM
inlawrev-25117	372	2	.	.	PUNCT
inlawrev-25117	373	1	greenberg	greenberg	PROPN
inlawrev-25117	373	2	&	&	CCONJ
inlawrev-25117	373	3	ekins	ekin	NOUN
inlawrev-25117	373	4	,	,	PUNCT
inlawrev-25117	373	5	supra	supra	PROPN
inlawrev-25117	373	6	note	note	NOUN
inlawrev-25117	373	7	54	54	NUM
inlawrev-25117	373	8	.	.	NOUN
inlawrev-25117	373	9	61	61	NUM
inlawrev-25117	373	10	.	.	PUNCT
inlawrev-25117	374	1	harry	harry	PROPN
inlawrev-25117	374	2	grubert	grubert	PROPN
inlawrev-25117	374	3	&	&	CCONJ
inlawrev-25117	374	4	joel	joel	PROPN
inlawrev-25117	374	5	slemrod	slemrod	PROPN
inlawrev-25117	374	6	,	,	PUNCT
inlawrev-25117	374	7	the	the	DET
inlawrev-25117	374	8	effect	effect	NOUN
inlawrev-25117	374	9	of	of	ADP
inlawrev-25117	374	10	taxes	taxis	NOUN
inlawrev-25117	374	11	on	on	ADP
inlawrev-25117	374	12	investment	investment	NOUN
inlawrev-25117	374	13	and	and	CCONJ
inlawrev-25117	374	14	income	income	NOUN
inlawrev-25117	374	15	shifting	shift	VERB
inlawrev-25117	374	16	to	to	ADP
inlawrev-25117	374	17	puerto	puerto	PROPN
inlawrev-25117	374	18	rico	rico	PROPN
inlawrev-25117	374	19	,	,	PUNCT
inlawrev-25117	374	20	80	80	NUM
inlawrev-25117	374	21	rev	rev	X
inlawrev-25117	374	22	.	.	PROPN
inlawrev-25117	374	23	econ	econ	PROPN
inlawrev-25117	374	24	.	.	PUNCT
inlawrev-25117	374	25	stat	stat	PROPN
inlawrev-25117	374	26	.	.	PUNCT
inlawrev-25117	375	1	365	365	NUM
inlawrev-25117	375	2	(	(	PUNCT
inlawrev-25117	375	3	1998	1998	NUM
inlawrev-25117	375	4	)	)	PUNCT
inlawrev-25117	375	5	.	.	PUNCT
inlawrev-25117	376	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	376	2	25348943-ilr-53-3_text.indd	25348943-ilr-53-3_text.indd	NUM
inlawrev-25117	376	3	25	25	NUM
inlawrev-25117	376	4	12/14/20	12/14/20	NUM
inlawrev-25117	376	5	9:49	9:49	NUM
inlawrev-25117	376	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	376	7	9:49	9:49	NUM
inlawrev-25117	376	8	am	be	AUX
inlawrev-25117	376	9	476	476	NUM
inlawrev-25117	376	10	indiana	indiana	NOUN
inlawrev-25117	376	11	law	law	PROPN
inlawrev-25117	376	12	review	review	NOUN
inlawrev-25117	377	1	[	[	X
inlawrev-25117	377	2	vol	vol	NOUN
inlawrev-25117	377	3	.	.	PUNCT
inlawrev-25117	377	4	53:461	53:461	NUM
inlawrev-25117	377	5	occurred	occur	VERB
inlawrev-25117	377	6	after	after	ADP
inlawrev-25117	377	7	section	section	NOUN
inlawrev-25117	377	8	936	936	NUM
inlawrev-25117	377	9	disappeared	disappear	VERB
inlawrev-25117	377	10	in	in	ADP
inlawrev-25117	377	11	2006	2006	NUM
inlawrev-25117	377	12	.	.	PUNCT
inlawrev-25117	378	1	62	62	NUM
inlawrev-25117	378	2	more	more	ADV
inlawrev-25117	378	3	recently	recently	ADV
inlawrev-25117	378	4	,	,	PUNCT
inlawrev-25117	378	5	zadia	zadia	PROPN
inlawrev-25117	378	6	feliciano	feliciano	PROPN
inlawrev-25117	378	7	and	and	CCONJ
inlawrev-25117	378	8	andrew	andrew	PROPN
inlawrev-25117	378	9	green	green	PROPN
inlawrev-25117	378	10	used	use	VERB
inlawrev-25117	378	11	industry	industry	NOUN
inlawrev-25117	378	12	panel	panel	NOUN
inlawrev-25117	378	13	data	datum	NOUN
inlawrev-25117	378	14	to	to	PART
inlawrev-25117	378	15	analyze	analyze	VERB
inlawrev-25117	378	16	the	the	DET
inlawrev-25117	378	17	effects	effect	NOUN
inlawrev-25117	378	18	of	of	ADP
inlawrev-25117	378	19	the	the	DET
inlawrev-25117	378	20	phase	phase	NOUN
inlawrev-25117	378	21	out	out	ADP
inlawrev-25117	378	22	and	and	CCONJ
inlawrev-25117	378	23	elimination	elimination	NOUN
inlawrev-25117	378	24	of	of	ADP
inlawrev-25117	378	25	section	section	NOUN
inlawrev-25117	378	26	936	936	NUM
inlawrev-25117	378	27	on	on	ADP
inlawrev-25117	378	28	the	the	DET
inlawrev-25117	378	29	number	number	NOUN
inlawrev-25117	378	30	of	of	ADP
inlawrev-25117	378	31	establishments	establishment	NOUN
inlawrev-25117	378	32	,	,	PUNCT
inlawrev-25117	378	33	value	value	NOUN
inlawrev-25117	378	34	added	add	VERB
inlawrev-25117	378	35	,	,	PUNCT
inlawrev-25117	378	36	employment	employment	NOUN
inlawrev-25117	378	37	,	,	PUNCT
inlawrev-25117	378	38	and	and	CCONJ
inlawrev-25117	378	39	wages	wage	NOUN
inlawrev-25117	378	40	in	in	ADP
inlawrev-25117	378	41	puerto	puerto	PROPN
inlawrev-25117	378	42	rico	rico	PROPN
inlawrev-25117	378	43	’s	’s	PART
inlawrev-25117	378	44	manufacturing	manufacturing	NOUN
inlawrev-25117	378	45	sector	sector	NOUN
inlawrev-25117	378	46	.	.	PUNCT
inlawrev-25117	379	1	they	they	PRON
inlawrev-25117	379	2	show	show	VERB
inlawrev-25117	379	3	that	that	SCONJ
inlawrev-25117	379	4	the	the	DET
inlawrev-25117	379	5	elimination	elimination	NOUN
inlawrev-25117	379	6	of	of	ADP
inlawrev-25117	379	7	section	section	NOUN
inlawrev-25117	379	8	936	936	NUM
inlawrev-25117	379	9	had	have	VERB
inlawrev-25117	379	10	the	the	DET
inlawrev-25117	379	11	effect	effect	NOUN
inlawrev-25117	379	12	of	of	ADP
inlawrev-25117	379	13	decreasing	decrease	VERB
inlawrev-25117	379	14	average	average	ADJ
inlawrev-25117	379	15	manufacturing	manufacturing	NOUN
inlawrev-25117	379	16	wages	wage	NOUN
inlawrev-25117	379	17	by	by	ADP
inlawrev-25117	379	18	16.7	16.7	NUM
inlawrev-25117	379	19	percent	percent	NOUN
inlawrev-25117	379	20	and	and	CCONJ
inlawrev-25117	379	21	decreasing	decrease	VERB
inlawrev-25117	379	22	the	the	DET
inlawrev-25117	379	23	number	number	NOUN
inlawrev-25117	379	24	of	of	ADP
inlawrev-25117	379	25	manufacturing	manufacturing	NOUN
inlawrev-25117	379	26	establishments	establishment	NOUN
inlawrev-25117	379	27	by	by	ADP
inlawrev-25117	379	28	18.7	18.7	NUM
inlawrev-25117	379	29	percent	percent	NOUN
inlawrev-25117	379	30	to	to	ADP
inlawrev-25117	379	31	28	28	NUM
inlawrev-25117	379	32	percent	percent	NOUN
inlawrev-25117	379	33	.	.	PUNCT
inlawrev-25117	380	1	63	63	NUM
inlawrev-25117	380	2	by	by	ADP
inlawrev-25117	380	3	the	the	DET
inlawrev-25117	380	4	fall	fall	NOUN
inlawrev-25117	380	5	of	of	ADP
inlawrev-25117	380	6	2010	2010	NUM
inlawrev-25117	380	7	,	,	PUNCT
inlawrev-25117	380	8	the	the	DET
inlawrev-25117	380	9	government	government	NOUN
inlawrev-25117	380	10	of	of	ADP
inlawrev-25117	380	11	puerto	puerto	PROPN
inlawrev-25117	380	12	rico	rico	PROPN
inlawrev-25117	380	13	was	be	AUX
inlawrev-25117	380	14	desperately	desperately	ADV
inlawrev-25117	380	15	looking	look	VERB
inlawrev-25117	380	16	for	for	ADP
inlawrev-25117	380	17	revenue	revenue	NOUN
inlawrev-25117	380	18	due	due	ADP
inlawrev-25117	380	19	to	to	ADP
inlawrev-25117	380	20	the	the	DET
inlawrev-25117	380	21	deteriorating	deteriorate	VERB
inlawrev-25117	380	22	economic	economic	ADJ
inlawrev-25117	380	23	conditions	condition	NOUN
inlawrev-25117	380	24	caused	cause	VERB
inlawrev-25117	380	25	by	by	ADP
inlawrev-25117	380	26	the	the	DET
inlawrev-25117	380	27	repeal	repeal	NOUN
inlawrev-25117	380	28	of	of	ADP
inlawrev-25117	380	29	section	section	NOUN
inlawrev-25117	380	30	936	936	NUM
inlawrev-25117	380	31	.	.	PUNCT
inlawrev-25117	381	1	the	the	DET
inlawrev-25117	381	2	first	first	ADJ
inlawrev-25117	381	3	author	author	NOUN
inlawrev-25117	381	4	of	of	ADP
inlawrev-25117	381	5	this	this	DET
inlawrev-25117	381	6	article	article	NOUN
inlawrev-25117	381	7	devised	devise	VERB
inlawrev-25117	381	8	a	a	DET
inlawrev-25117	381	9	tax	tax	NOUN
inlawrev-25117	381	10	,	,	PUNCT
inlawrev-25117	381	11	implemented	implement	VERB
inlawrev-25117	381	12	in	in	ADP
inlawrev-25117	381	13	2010	2010	NUM
inlawrev-25117	381	14	,	,	PUNCT
inlawrev-25117	381	15	that	that	PRON
inlawrev-25117	381	16	was	be	AUX
inlawrev-25117	381	17	imposed	impose	VERB
inlawrev-25117	381	18	on	on	ADP
inlawrev-25117	381	19	sales	sale	NOUN
inlawrev-25117	381	20	from	from	ADP
inlawrev-25117	381	21	puerto	puerto	PROPN
inlawrev-25117	381	22	rico	rico	PROPN
inlawrev-25117	381	23	affiliates	affiliate	NOUN
inlawrev-25117	381	24	to	to	ADP
inlawrev-25117	381	25	their	their	PRON
inlawrev-25117	381	26	u.s	u.s	PROPN
inlawrev-25117	381	27	.	.	PROPN
inlawrev-25117	381	28	parents	parent	NOUN
inlawrev-25117	381	29	and	and	CCONJ
inlawrev-25117	381	30	that	that	SCONJ
inlawrev-25117	381	31	(	(	PUNCT
inlawrev-25117	381	32	according	accord	VERB
inlawrev-25117	381	33	to	to	ADP
inlawrev-25117	381	34	a	a	DET
inlawrev-25117	381	35	ruling	ruling	NOUN
inlawrev-25117	381	36	by	by	ADP
inlawrev-25117	381	37	the	the	DET
inlawrev-25117	381	38	u.s	u.s	PROPN
inlawrev-25117	381	39	.	.	PROPN
inlawrev-25117	381	40	treasury	treasury	PROPN
inlawrev-25117	381	41	)	)	PUNCT
inlawrev-25117	381	42	could	could	AUX
inlawrev-25117	381	43	be	be	AUX
inlawrev-25117	381	44	credited	credit	VERB
inlawrev-25117	381	45	against	against	ADP
inlawrev-25117	381	46	u.s	u.s	PROPN
inlawrev-25117	381	47	.	.	PROPN
inlawrev-25117	381	48	tax	tax	NOUN
inlawrev-25117	381	49	liability	liability	NOUN
inlawrev-25117	381	50	,	,	PUNCT
inlawrev-25117	381	51	thus	thus	ADV
inlawrev-25117	381	52	partially	partially	ADV
inlawrev-25117	381	53	re	re	VERB
inlawrev-25117	381	54	-	-	VERB
inlawrev-25117	381	55	creating	create	VERB
inlawrev-25117	381	56	section	section	NOUN
inlawrev-25117	381	57	936	936	NUM
inlawrev-25117	381	58	.	.	NOUN
inlawrev-25117	382	1	64	64	NUM
inlawrev-25117	383	1	but	but	CCONJ
inlawrev-25117	383	2	this	this	DET
inlawrev-25117	383	3	levy	levy	NOUN
inlawrev-25117	383	4	was	be	AUX
inlawrev-25117	383	5	challenged	challenge	VERB
inlawrev-25117	383	6	in	in	ADP
inlawrev-25117	383	7	court	court	NOUN
inlawrev-25117	383	8	and	and	CCONJ
inlawrev-25117	383	9	ultimately	ultimately	ADV
inlawrev-25117	383	10	proved	prove	VERB
inlawrev-25117	383	11	insufficient	insufficient	ADJ
inlawrev-25117	383	12	to	to	PART
inlawrev-25117	383	13	prevent	prevent	VERB
inlawrev-25117	383	14	bankruptcy	bankruptcy	NOUN
inlawrev-25117	383	15	.	.	PUNCT
inlawrev-25117	384	1	65	65	NUM
inlawrev-25117	384	2	all	all	DET
inlawrev-25117	384	3	the	the	DET
inlawrev-25117	384	4	evidence	evidence	NOUN
inlawrev-25117	384	5	thus	thus	ADV
inlawrev-25117	384	6	suggests	suggest	VERB
inlawrev-25117	384	7	that	that	SCONJ
inlawrev-25117	384	8	,	,	PUNCT
inlawrev-25117	384	9	contrary	contrary	ADV
inlawrev-25117	384	10	to	to	ADP
inlawrev-25117	384	11	hexner	hexner	NOUN
inlawrev-25117	384	12	and	and	CCONJ
inlawrev-25117	384	13	jenkins	jenkins	PROPN
inlawrev-25117	384	14	,	,	PUNCT
inlawrev-25117	384	15	section	section	NOUN
inlawrev-25117	384	16	936	936	NUM
inlawrev-25117	384	17	was	be	AUX
inlawrev-25117	384	18	an	an	DET
inlawrev-25117	384	19	effective	effective	ADJ
inlawrev-25117	384	20	way	way	NOUN
inlawrev-25117	384	21	of	of	ADP
inlawrev-25117	384	22	encouraging	encourage	VERB
inlawrev-25117	384	23	jobs	job	NOUN
inlawrev-25117	384	24	and	and	CCONJ
inlawrev-25117	384	25	investment	investment	NOUN
inlawrev-25117	384	26	in	in	ADP
inlawrev-25117	384	27	puerto	puerto	PROPN
inlawrev-25117	384	28	rico	rico	PROPN
inlawrev-25117	384	29	,	,	PUNCT
inlawrev-25117	384	30	and	and	CCONJ
inlawrev-25117	384	31	that	that	SCONJ
inlawrev-25117	384	32	its	its	PRON
inlawrev-25117	384	33	repeal	repeal	NOUN
inlawrev-25117	384	34	was	be	AUX
inlawrev-25117	384	35	a	a	DET
inlawrev-25117	384	36	catastrophic	catastrophic	ADJ
inlawrev-25117	384	37	error	error	NOUN
inlawrev-25117	384	38	that	that	PRON
inlawrev-25117	384	39	led	lead	VERB
inlawrev-25117	384	40	directly	directly	ADV
inlawrev-25117	384	41	to	to	ADP
inlawrev-25117	384	42	bankruptcy	bankruptcy	NOUN
inlawrev-25117	384	43	,	,	PUNCT
inlawrev-25117	384	44	a	a	DET
inlawrev-25117	384	45	massive	massive	ADJ
inlawrev-25117	384	46	emigration	emigration	NOUN
inlawrev-25117	384	47	,	,	PUNCT
inlawrev-25117	384	48	and	and	CCONJ
inlawrev-25117	384	49	a	a	DET
inlawrev-25117	384	50	costly	costly	ADJ
inlawrev-25117	384	51	federal	federal	ADJ
inlawrev-25117	384	52	bailout	bailout	NOUN
inlawrev-25117	384	53	.	.	PUNCT
inlawrev-25117	385	1	more	more	ADV
inlawrev-25117	385	2	broadly	broadly	ADV
inlawrev-25117	385	3	,	,	PUNCT
inlawrev-25117	385	4	it	it	PRON
inlawrev-25117	385	5	could	could	AUX
inlawrev-25117	385	6	be	be	AUX
inlawrev-25117	385	7	argued	argue	VERB
inlawrev-25117	385	8	that	that	SCONJ
inlawrev-25117	385	9	section	section	NOUN
inlawrev-25117	385	10	936	936	NUM
inlawrev-25117	385	11	should	should	AUX
inlawrev-25117	385	12	have	have	AUX
inlawrev-25117	385	13	been	be	AUX
inlawrev-25117	385	14	terminated	terminate	VERB
inlawrev-25117	385	15	,	,	PUNCT
inlawrev-25117	385	16	because	because	SCONJ
inlawrev-25117	385	17	otherwise	otherwise	ADV
inlawrev-25117	385	18	it	it	PRON
inlawrev-25117	385	19	would	would	AUX
inlawrev-25117	385	20	be	be	AUX
inlawrev-25117	385	21	permanent	permanent	ADJ
inlawrev-25117	385	22	,	,	PUNCT
inlawrev-25117	385	23	and	and	CCONJ
inlawrev-25117	385	24	we	we	PRON
inlawrev-25117	385	25	should	should	AUX
inlawrev-25117	385	26	not	not	PART
inlawrev-25117	385	27	encourage	encourage	VERB
inlawrev-25117	385	28	permanent	permanent	ADJ
inlawrev-25117	385	29	dependency	dependency	NOUN
inlawrev-25117	385	30	.	.	PUNCT
inlawrev-25117	386	1	it	it	PRON
inlawrev-25117	386	2	is	be	AUX
inlawrev-25117	386	3	no	no	DET
inlawrev-25117	386	4	accident	accident	NOUN
inlawrev-25117	386	5	that	that	PRON
inlawrev-25117	386	6	section	section	NOUN
inlawrev-25117	386	7	936	936	NUM
inlawrev-25117	386	8	was	be	AUX
inlawrev-25117	386	9	eliminated	eliminate	VERB
inlawrev-25117	386	10	in	in	ADP
inlawrev-25117	386	11	the	the	DET
inlawrev-25117	386	12	same	same	ADJ
inlawrev-25117	386	13	year	year	NOUN
inlawrev-25117	386	14	that	that	PRON
inlawrev-25117	386	15	welfare	welfare	NOUN
inlawrev-25117	386	16	reform	reform	NOUN
inlawrev-25117	386	17	terminated	terminate	VERB
inlawrev-25117	386	18	“	"	PUNCT
inlawrev-25117	386	19	welfare	welfare	NOUN
inlawrev-25117	386	20	as	as	SCONJ
inlawrev-25117	386	21	we	we	PRON
inlawrev-25117	386	22	know	know	VERB
inlawrev-25117	386	23	it	it	PRON
inlawrev-25117	386	24	.	.	PUNCT
inlawrev-25117	386	25	”	"	PUNCT
inlawrev-25117	387	1	66	66	NUM
inlawrev-25117	388	1	but	but	CCONJ
inlawrev-25117	388	2	,	,	PUNCT
inlawrev-25117	388	3	in	in	ADP
inlawrev-25117	388	4	our	our	PRON
inlawrev-25117	388	5	opinion	opinion	NOUN
inlawrev-25117	388	6	,	,	PUNCT
inlawrev-25117	388	7	this	this	DET
inlawrev-25117	388	8	view	view	NOUN
inlawrev-25117	388	9	is	be	AUX
inlawrev-25117	388	10	wrong	wrong	ADJ
inlawrev-25117	388	11	.	.	PUNCT
inlawrev-25117	389	1	people	people	NOUN
inlawrev-25117	389	2	are	be	AUX
inlawrev-25117	389	3	not	not	PART
inlawrev-25117	389	4	just	just	ADV
inlawrev-25117	389	5	isolated	isolated	ADJ
inlawrev-25117	389	6	individuals	individual	NOUN
inlawrev-25117	389	7	,	,	PUNCT
inlawrev-25117	389	8	but	but	CCONJ
inlawrev-25117	389	9	rather	rather	ADV
inlawrev-25117	389	10	part	part	NOUN
inlawrev-25117	389	11	of	of	ADP
inlawrev-25117	389	12	a	a	DET
inlawrev-25117	389	13	community	community	NOUN
inlawrev-25117	389	14	that	that	PRON
inlawrev-25117	389	15	has	have	VERB
inlawrev-25117	389	16	its	its	PRON
inlawrev-25117	389	17	own	own	ADJ
inlawrev-25117	389	18	unique	unique	ADJ
inlawrev-25117	389	19	culture	culture	NOUN
inlawrev-25117	389	20	.	.	PUNCT
inlawrev-25117	390	1	migrating	migrate	VERB
inlawrev-25117	390	2	to	to	ADP
inlawrev-25117	390	3	a	a	DET
inlawrev-25117	390	4	different	different	ADJ
inlawrev-25117	390	5	place	place	NOUN
inlawrev-25117	390	6	with	with	ADP
inlawrev-25117	390	7	a	a	DET
inlawrev-25117	390	8	different	different	ADJ
inlawrev-25117	390	9	culture	culture	NOUN
inlawrev-25117	390	10	has	have	VERB
inlawrev-25117	390	11	major	major	ADJ
inlawrev-25117	390	12	costs	cost	NOUN
inlawrev-25117	390	13	,	,	PUNCT
inlawrev-25117	390	14	even	even	ADV
inlawrev-25117	390	15	if	if	SCONJ
inlawrev-25117	390	16	,	,	PUNCT
inlawrev-25117	390	17	like	like	ADP
inlawrev-25117	390	18	most	most	ADJ
inlawrev-25117	390	19	migrants	migrant	NOUN
inlawrev-25117	390	20	,	,	PUNCT
inlawrev-25117	390	21	you	you	PRON
inlawrev-25117	390	22	live	live	AUX
inlawrev-25117	390	23	surrounded	surround	VERB
inlawrev-25117	390	24	by	by	ADP
inlawrev-25117	390	25	other	other	ADJ
inlawrev-25117	390	26	migrants	migrant	NOUN
inlawrev-25117	390	27	from	from	ADP
inlawrev-25117	390	28	the	the	DET
inlawrev-25117	390	29	same	same	ADJ
inlawrev-25117	390	30	place	place	NOUN
inlawrev-25117	390	31	.	.	PUNCT
inlawrev-25117	391	1	67	67	NUM
inlawrev-25117	392	1	thus	thus	ADV
inlawrev-25117	392	2	,	,	PUNCT
inlawrev-25117	392	3	we	we	PRON
inlawrev-25117	392	4	believe	believe	VERB
inlawrev-25117	392	5	that	that	SCONJ
inlawrev-25117	392	6	preventing	prevent	VERB
inlawrev-25117	392	7	,	,	PUNCT
inlawrev-25117	392	8	for	for	ADP
inlawrev-25117	392	9	example	example	NOUN
inlawrev-25117	392	10	,	,	PUNCT
inlawrev-25117	392	11	a	a	DET
inlawrev-25117	392	12	mass	mass	NOUN
inlawrev-25117	392	13	migration	migration	NOUN
inlawrev-25117	392	14	from	from	ADP
inlawrev-25117	392	15	puerto	puerto	PROPN
inlawrev-25117	392	16	rico	rico	PROPN
inlawrev-25117	392	17	to	to	ADP
inlawrev-25117	392	18	the	the	DET
inlawrev-25117	392	19	mainland	mainland	NOUN
inlawrev-25117	392	20	by	by	ADP
inlawrev-25117	392	21	maintaining	maintain	VERB
inlawrev-25117	392	22	jobs	job	NOUN
inlawrev-25117	392	23	in	in	ADP
inlawrev-25117	392	24	puerto	puerto	PROPN
inlawrev-25117	392	25	rico	rico	PROPN
inlawrev-25117	392	26	would	would	AUX
inlawrev-25117	392	27	have	have	VERB
inlawrev-25117	392	28	positive	positive	ADJ
inlawrev-25117	392	29	62	62	NUM
inlawrev-25117	392	30	.	.	PUNCT
inlawrev-25117	393	1	i	i	PRON
inlawrev-25117	393	2	d.	d.	PROPN
inlawrev-25117	393	3	;	;	PUNCT
inlawrev-25117	393	4	zadia	zadia	PROPN
inlawrev-25117	393	5	m.	m.	PROPN
inlawrev-25117	393	6	feliciano	feliciano	PROPN
inlawrev-25117	393	7	&	&	CCONJ
inlawrev-25117	393	8	andrew	andrew	PROPN
inlawrev-25117	393	9	green	green	PROPN
inlawrev-25117	393	10	,	,	PUNCT
inlawrev-25117	393	11	us	us	PROPN
inlawrev-25117	393	12	multinationals	multinational	NOUN
inlawrev-25117	393	13	in	in	ADP
inlawrev-25117	393	14	puerto	puerto	PROPN
inlawrev-25117	393	15	rico	rico	PROPN
inlawrev-25117	393	16	and	and	CCONJ
inlawrev-25117	393	17	the	the	DET
inlawrev-25117	393	18	repeal	repeal	NOUN
inlawrev-25117	393	19	of	of	ADP
inlawrev-25117	393	20	section	section	NOUN
inlawrev-25117	393	21	936	936	NUM
inlawrev-25117	393	22	tax	tax	NOUN
inlawrev-25117	393	23	exemption	exemption	NOUN
inlawrev-25117	393	24	for	for	ADP
inlawrev-25117	393	25	u.s	u.s	PROPN
inlawrev-25117	393	26	corporations	corporation	NOUN
inlawrev-25117	393	27	,	,	PUNCT
inlawrev-25117	393	28	nat’l	nat’l	PROPN
inlawrev-25117	393	29	bureau	bureau	PROPN
inlawrev-25117	393	30	of	of	ADP
inlawrev-25117	393	31	econ	econ	PROPN
inlawrev-25117	393	32	.	.	PUNCT
inlawrev-25117	394	1	research	research	NOUN
inlawrev-25117	394	2	working	working	PROPN
inlawrev-25117	394	3	paper	paper	NOUN
inlawrev-25117	394	4	no	no	INTJ
inlawrev-25117	394	5	.	.	PUNCT
inlawrev-25117	395	1	23681	23681	NUM
inlawrev-25117	395	2	(	(	PUNCT
inlawrev-25117	395	3	aug	aug	PROPN
inlawrev-25117	395	4	.	.	PROPN
inlawrev-25117	395	5	2017	2017	NUM
inlawrev-25117	395	6	)	)	PUNCT
inlawrev-25117	395	7	.	.	PUNCT
inlawrev-25117	396	1	63	63	NUM
inlawrev-25117	396	2	.	.	PUNCT
inlawrev-25117	397	1	i	i	PRON
inlawrev-25117	397	2	d.	d.	PROPN
inlawrev-25117	397	3	;	;	PUNCT
inlawrev-25117	397	4	see	see	VERB
inlawrev-25117	397	5	also	also	ADV
inlawrev-25117	397	6	juan	juan	PROPN
inlawrev-25117	397	7	carlos	carlos	PROPN
inlawrev-25117	397	8	suarez	suarez	PROPN
inlawrev-25117	397	9	serrato	serrato	PROPN
inlawrev-25117	397	10	&	&	CCONJ
inlawrev-25117	397	11	david	david	PROPN
inlawrev-25117	397	12	garrett	garrett	PROPN
inlawrev-25117	397	13	,	,	PUNCT
inlawrev-25117	397	14	how	how	SCONJ
inlawrev-25117	397	15	elastic	elastic	ADJ
inlawrev-25117	397	16	is	be	AUX
inlawrev-25117	397	17	the	the	DET
inlawrev-25117	397	18	demand	demand	NOUN
inlawrev-25117	397	19	for	for	ADP
inlawrev-25117	397	20	tax	tax	NOUN
inlawrev-25117	397	21	havens	haven	NOUN
inlawrev-25117	397	22	?	?	PUNCT
inlawrev-25117	398	1	evidence	evidence	NOUN
inlawrev-25117	398	2	from	from	ADP
inlawrev-25117	398	3	the	the	DET
inlawrev-25117	398	4	us	us	PROPN
inlawrev-25117	398	5	possessions	possession	NOUN
inlawrev-25117	398	6	corporations	corporation	NOUN
inlawrev-25117	398	7	tax	tax	NOUN
inlawrev-25117	398	8	credit	credit	NOUN
inlawrev-25117	398	9	,	,	PUNCT
inlawrev-25117	398	10	109	109	NUM
inlawrev-25117	398	11	am	am	NOUN
inlawrev-25117	398	12	.	.	PUNCT
inlawrev-25117	398	13	econ	econ	PROPN
inlawrev-25117	398	14	.	.	PUNCT
inlawrev-25117	399	1	ass’n	ass’n	PROPN
inlawrev-25117	399	2	.	.	PUNCT
inlawrev-25117	400	1	papers	paper	NOUN
inlawrev-25117	400	2	and	and	CCONJ
inlawrev-25117	400	3	proceedings	proceeding	NOUN
inlawrev-25117	400	4	439	439	NUM
inlawrev-25117	400	5	(	(	PUNCT
inlawrev-25117	400	6	2019	2019	NUM
inlawrev-25117	400	7	)	)	PUNCT
inlawrev-25117	400	8	.	.	PUNCT
inlawrev-25117	401	1	64	64	NUM
inlawrev-25117	401	2	.	.	PUNCT
inlawrev-25117	401	3	i.r.s	i.r.s	PROPN
inlawrev-25117	401	4	.	.	PUNCT
inlawrev-25117	402	1	notice	notice	VERB
inlawrev-25117	402	2	2011	2011	NUM
inlawrev-25117	402	3	-	-	SYM
inlawrev-25117	402	4	29	29	NUM
inlawrev-25117	402	5	(	(	PUNCT
inlawrev-25117	402	6	mar	mar	PROPN
inlawrev-25117	402	7	.	.	PROPN
inlawrev-25117	402	8	30	30	NUM
inlawrev-25117	402	9	,	,	PUNCT
inlawrev-25117	402	10	2011	2011	NUM
inlawrev-25117	402	11	)	)	PUNCT
inlawrev-25117	402	12	,	,	PUNCT
inlawrev-25117	402	13	https://www.irs.gov/pub/irs-drop/n-11-29.pdf	https://www.irs.gov/pub/irs-drop/n-11-29.pdf	PROPN
inlawrev-25117	403	1	[	[	X
inlawrev-25117	403	2	perma.cc/etp7-v68l	perma.cc/etp7-v68l	X
inlawrev-25117	403	3	]	]	X
inlawrev-25117	403	4	.	.	PUNCT
inlawrev-25117	404	1	65	65	NUM
inlawrev-25117	404	2	.	.	PUNCT
inlawrev-25117	405	1	andrew	andrew	PROPN
inlawrev-25117	405	2	scurria	scurria	PROPN
inlawrev-25117	405	3	&	&	CCONJ
inlawrev-25117	405	4	arian	arian	PROPN
inlawrev-25117	405	5	campo	campo	PROPN
inlawrev-25117	405	6	-	-	PUNCT
inlawrev-25117	405	7	flores	flores	PROPN
inlawrev-25117	405	8	,	,	PUNCT
inlawrev-25117	405	9	puerto	puerto	PROPN
inlawrev-25117	405	10	rico	rico	PROPN
inlawrev-25117	405	11	’s	’s	PART
inlawrev-25117	405	12	new	new	ADJ
inlawrev-25117	405	13	governor	governor	NOUN
inlawrev-25117	405	14	faces	face	VERB
inlawrev-25117	405	15	legal	legal	ADJ
inlawrev-25117	405	16	challenge	challenge	NOUN
inlawrev-25117	405	17	,	,	PUNCT
inlawrev-25117	405	18	wall	wall	PROPN
inlawrev-25117	405	19	st	st	PROPN
inlawrev-25117	405	20	.	.	PROPN
inlawrev-25117	405	21	j.	j.	PROPN
inlawrev-25117	405	22	(	(	PUNCT
inlawrev-25117	405	23	aug	aug	PROPN
inlawrev-25117	405	24	.	.	PROPN
inlawrev-25117	405	25	5	5	NUM
inlawrev-25117	405	26	,	,	PUNCT
inlawrev-25117	405	27	2019	2019	NUM
inlawrev-25117	405	28	)	)	PUNCT
inlawrev-25117	405	29	,	,	PUNCT
inlawrev-25117	405	30	https://www.wsj.com/articles/puerto-rico-governorslegitimacy-challenged-in-court-11564983394	https://www.wsj.com/articles/puerto-rico-governorslegitimacy-challenged-in-court-11564983394	X
inlawrev-25117	406	1	[	[	X
inlawrev-25117	406	2	perma.cc/rwu7-8z9	perma.cc/rwu7-8z9	NOUN
inlawrev-25117	406	3	g	g	NOUN
inlawrev-25117	406	4	]	]	PUNCT
inlawrev-25117	406	5	.	.	PUNCT
inlawrev-25117	407	1	66	66	NUM
inlawrev-25117	407	2	.	.	PUNCT
inlawrev-25117	408	1	alana	alana	PROPN
inlawrev-25117	408	2	semuels	semuels	PROPN
inlawrev-25117	408	3	,	,	PUNCT
inlawrev-25117	408	4	the	the	DET
inlawrev-25117	408	5	end	end	NOUN
inlawrev-25117	408	6	of	of	ADP
inlawrev-25117	408	7	welfare	welfare	NOUN
inlawrev-25117	408	8	as	as	SCONJ
inlawrev-25117	408	9	we	we	PRON
inlawrev-25117	408	10	know	know	VERB
inlawrev-25117	408	11	it	it	PRON
inlawrev-25117	408	12	,	,	PUNCT
inlawrev-25117	408	13	the	the	DET
inlawrev-25117	408	14	atlantic	atlantic	PROPN
inlawrev-25117	408	15	(	(	PUNCT
inlawrev-25117	408	16	apr	apr	PROPN
inlawrev-25117	408	17	.	.	PROPN
inlawrev-25117	408	18	1	1	NUM
inlawrev-25117	408	19	,	,	PUNCT
inlawrev-25117	408	20	2016	2016	NUM
inlawrev-25117	408	21	)	)	PUNCT
inlawrev-25117	408	22	,	,	PUNCT
inlawrev-25117	408	23	https://www.theatlantic.com/business/archive/2016/04/the-end-of-welfare-as-we-know-it/476322/	https://www.theatlantic.com/business/archive/2016/04/the-end-of-welfare-as-we-know-it/476322/	X
inlawrev-25117	408	24	[	[	X
inlawrev-25117	408	25	https://perma.cc/6yzs-9fuj	https://perma.cc/6yzs-9fuj	X
inlawrev-25117	408	26	]	]	X
inlawrev-25117	408	27	.	.	PUNCT
inlawrev-25117	409	1	67	67	NUM
inlawrev-25117	409	2	.	.	PUNCT
inlawrev-25117	410	1	the	the	DET
inlawrev-25117	410	2	cost	cost	NOUN
inlawrev-25117	410	3	of	of	ADP
inlawrev-25117	410	4	immigration	immigration	NOUN
inlawrev-25117	410	5	,	,	PUNCT
inlawrev-25117	410	6	federation	federation	NOUN
inlawrev-25117	410	7	for	for	ADP
inlawrev-25117	410	8	american	american	PROPN
inlawrev-25117	410	9	immigration	immigration	PROPN
inlawrev-25117	410	10	reform	reform	NOUN
inlawrev-25117	410	11	(	(	PUNCT
inlawrev-25117	410	12	july	july	PROPN
inlawrev-25117	410	13	2003	2003	NUM
inlawrev-25117	410	14	)	)	PUNCT
inlawrev-25117	410	15	,	,	PUNCT
inlawrev-25117	410	16	https://www.fairus.org/issue/workforce-economy/cost-immigration	https://www.fairus.org/issue/workforce-economy/cost-immigration	X
inlawrev-25117	411	1	[	[	X
inlawrev-25117	411	2	https://perma.cc/ps8s454z	https://perma.cc/ps8s454z	NOUN
inlawrev-25117	411	3	]	]	PUNCT
inlawrev-25117	411	4	.	.	PUNCT
inlawrev-25117	412	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	412	2	26348943-ilr-53-3_text.indd	26348943-ilr-53-3_text.indd	NUM
inlawrev-25117	412	3	26	26	NUM
inlawrev-25117	413	1	12/14/20	12/14/20	NUM
inlawrev-25117	413	2	9:49	9:49	NUM
inlawrev-25117	413	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	413	4	9:49	9:49	NUM
inlawrev-25117	413	5	am	am	NOUN
inlawrev-25117	413	6	2020	2020	NUM
inlawrev-25117	413	7	]	]	X
inlawrev-25117	413	8	federalizing	federalize	VERB
inlawrev-25117	413	9	tax	tax	NOUN
inlawrev-25117	413	10	justice	justice	NOUN
inlawrev-25117	413	11	477	477	NUM
inlawrev-25117	413	12	externalities	externality	NOUN
inlawrev-25117	413	13	for	for	ADP
inlawrev-25117	413	14	the	the	DET
inlawrev-25117	413	15	people	people	NOUN
inlawrev-25117	413	16	of	of	ADP
inlawrev-25117	413	17	puerto	puerto	PROPN
inlawrev-25117	413	18	rico	rico	PROPN
inlawrev-25117	413	19	,	,	PUNCT
inlawrev-25117	413	20	who	who	PRON
inlawrev-25117	413	21	would	would	AUX
inlawrev-25117	413	22	get	get	VERB
inlawrev-25117	413	23	to	to	PART
inlawrev-25117	413	24	stay	stay	VERB
inlawrev-25117	413	25	in	in	ADP
inlawrev-25117	413	26	a	a	DET
inlawrev-25117	413	27	place	place	NOUN
inlawrev-25117	413	28	they	they	PRON
inlawrev-25117	413	29	love	love	VERB
inlawrev-25117	413	30	,	,	PUNCT
inlawrev-25117	413	31	rather	rather	ADV
inlawrev-25117	413	32	than	than	ADP
inlawrev-25117	413	33	move	move	VERB
inlawrev-25117	413	34	to	to	ADP
inlawrev-25117	413	35	a	a	DET
inlawrev-25117	413	36	very	very	ADV
inlawrev-25117	413	37	different	different	ADJ
inlawrev-25117	413	38	place	place	NOUN
inlawrev-25117	413	39	.	.	PUNCT
inlawrev-25117	414	1	moreover	moreover	ADV
inlawrev-25117	414	2	,	,	PUNCT
inlawrev-25117	414	3	the	the	DET
inlawrev-25117	414	4	united	united	PROPN
inlawrev-25117	414	5	states	states	PROPN
inlawrev-25117	414	6	as	as	ADP
inlawrev-25117	414	7	a	a	DET
inlawrev-25117	414	8	whole	whole	ADJ
inlawrev-25117	414	9	benefits	benefit	NOUN
inlawrev-25117	414	10	from	from	ADP
inlawrev-25117	414	11	having	have	VERB
inlawrev-25117	414	12	different	different	ADJ
inlawrev-25117	414	13	cultures	culture	NOUN
inlawrev-25117	414	14	in	in	ADP
inlawrev-25117	414	15	different	different	ADJ
inlawrev-25117	414	16	places	place	NOUN
inlawrev-25117	414	17	,	,	PUNCT
inlawrev-25117	414	18	and	and	CCONJ
inlawrev-25117	414	19	we	we	PRON
inlawrev-25117	414	20	would	would	AUX
inlawrev-25117	414	21	lose	lose	VERB
inlawrev-25117	414	22	those	those	DET
inlawrev-25117	414	23	benefits	benefit	NOUN
inlawrev-25117	414	24	if	if	SCONJ
inlawrev-25117	414	25	the	the	DET
inlawrev-25117	414	26	south	south	NOUN
inlawrev-25117	414	27	,	,	PUNCT
inlawrev-25117	414	28	for	for	ADP
inlawrev-25117	414	29	example	example	NOUN
inlawrev-25117	414	30	,	,	PUNCT
inlawrev-25117	414	31	lost	lose	VERB
inlawrev-25117	414	32	most	most	ADJ
inlawrev-25117	414	33	of	of	ADP
inlawrev-25117	414	34	its	its	PRON
inlawrev-25117	414	35	population	population	NOUN
inlawrev-25117	414	36	to	to	ADP
inlawrev-25117	414	37	the	the	DET
inlawrev-25117	414	38	coasts	coast	NOUN
inlawrev-25117	414	39	.	.	PUNCT
inlawrev-25117	415	1	we	we	PRON
inlawrev-25117	415	2	agree	agree	VERB
inlawrev-25117	415	3	with	with	ADP
inlawrev-25117	415	4	schleicher	schleicher	ADJ
inlawrev-25117	415	5	that	that	SCONJ
inlawrev-25117	415	6	people	people	NOUN
inlawrev-25117	415	7	who	who	PRON
inlawrev-25117	415	8	want	want	VERB
inlawrev-25117	415	9	to	to	PART
inlawrev-25117	415	10	move	move	VERB
inlawrev-25117	415	11	within	within	ADP
inlawrev-25117	415	12	the	the	DET
inlawrev-25117	415	13	united	united	PROPN
inlawrev-25117	415	14	states	states	PROPN
inlawrev-25117	415	15	should	should	AUX
inlawrev-25117	415	16	be	be	AUX
inlawrev-25117	415	17	able	able	ADJ
inlawrev-25117	415	18	to	to	PART
inlawrev-25117	415	19	do	do	VERB
inlawrev-25117	415	20	so	so	ADV
inlawrev-25117	415	21	.	.	PUNCT
inlawrev-25117	416	1	but	but	CCONJ
inlawrev-25117	416	2	we	we	PRON
inlawrev-25117	416	3	also	also	ADV
inlawrev-25117	416	4	see	see	VERB
inlawrev-25117	416	5	the	the	DET
inlawrev-25117	416	6	benefits	benefit	NOUN
inlawrev-25117	416	7	of	of	ADP
inlawrev-25117	416	8	enabling	enable	VERB
inlawrev-25117	416	9	the	the	DET
inlawrev-25117	416	10	people	people	NOUN
inlawrev-25117	416	11	who	who	PRON
inlawrev-25117	416	12	want	want	VERB
inlawrev-25117	416	13	to	to	PART
inlawrev-25117	416	14	stay	stay	VERB
inlawrev-25117	416	15	to	to	PART
inlawrev-25117	416	16	do	do	VERB
inlawrev-25117	416	17	so	so	ADV
inlawrev-25117	416	18	,	,	PUNCT
inlawrev-25117	416	19	and	and	CCONJ
inlawrev-25117	416	20	that	that	PRON
inlawrev-25117	416	21	is	be	AUX
inlawrev-25117	416	22	fundamentally	fundamentally	ADV
inlawrev-25117	416	23	why	why	SCONJ
inlawrev-25117	416	24	section	section	NOUN
inlawrev-25117	416	25	936	936	NUM
inlawrev-25117	416	26	should	should	AUX
inlawrev-25117	416	27	have	have	AUX
inlawrev-25117	416	28	been	be	AUX
inlawrev-25117	416	29	kept	keep	VERB
inlawrev-25117	416	30	permanently	permanently	ADV
inlawrev-25117	416	31	,	,	PUNCT
inlawrev-25117	416	32	like	like	ADP
inlawrev-25117	416	33	similar	similar	ADJ
inlawrev-25117	416	34	place	place	NOUN
inlawrev-25117	416	35	-	-	PUNCT
inlawrev-25117	416	36	based	base	VERB
inlawrev-25117	416	37	subsidies	subsidy	NOUN
inlawrev-25117	416	38	overseas	overseas	ADV
inlawrev-25117	416	39	(	(	PUNCT
inlawrev-25117	416	40	e.g.	e.g.	ADV
inlawrev-25117	416	41	,	,	PUNCT
inlawrev-25117	416	42	in	in	ADP
inlawrev-25117	416	43	china	china	PROPN
inlawrev-25117	416	44	,	,	PUNCT
inlawrev-25117	416	45	israel	israel	PROPN
inlawrev-25117	416	46	and	and	CCONJ
inlawrev-25117	416	47	italy	italy	PROPN
inlawrev-25117	416	48	)	)	PUNCT
inlawrev-25117	416	49	that	that	PRON
inlawrev-25117	416	50	are	be	AUX
inlawrev-25117	416	51	discussed	discuss	VERB
inlawrev-25117	416	52	in	in	ADP
inlawrev-25117	416	53	part	part	NOUN
inlawrev-25117	416	54	4	4	NUM
inlawrev-25117	416	55	below	below	ADV
inlawrev-25117	416	56	.	.	PUNCT
inlawrev-25117	417	1	b.	b.	PROPN
inlawrev-25117	417	2	section	section	NOUN
inlawrev-25117	417	3	199	199	NUM
inlawrev-25117	417	4	in	in	ADP
inlawrev-25117	417	5	2004	2004	NUM
inlawrev-25117	417	6	,	,	PUNCT
inlawrev-25117	417	7	the	the	DET
inlawrev-25117	417	8	u.s	u.s	PROPN
inlawrev-25117	417	9	.	.	PROPN
inlawrev-25117	417	10	lost	lose	VERB
inlawrev-25117	417	11	the	the	DET
inlawrev-25117	417	12	last	last	NOUN
inlawrev-25117	417	13	of	of	ADP
inlawrev-25117	417	14	a	a	DET
inlawrev-25117	417	15	long	long	ADJ
inlawrev-25117	417	16	series	series	NOUN
inlawrev-25117	417	17	of	of	ADP
inlawrev-25117	417	18	battles	battle	NOUN
inlawrev-25117	417	19	in	in	ADP
inlawrev-25117	417	20	the	the	DET
inlawrev-25117	417	21	world	world	NOUN
inlawrev-25117	417	22	trade	trade	NOUN
inlawrev-25117	417	23	organization	organization	NOUN
inlawrev-25117	417	24	(	(	PUNCT
inlawrev-25117	417	25	wto	wto	PROPN
inlawrev-25117	417	26	)	)	PUNCT
inlawrev-25117	417	27	against	against	ADP
inlawrev-25117	417	28	the	the	DET
inlawrev-25117	417	29	european	european	PROPN
inlawrev-25117	417	30	union	union	PROPN
inlawrev-25117	417	31	(	(	PUNCT
inlawrev-25117	417	32	eu	eu	PROPN
inlawrev-25117	417	33	)	)	PUNCT
inlawrev-25117	417	34	.	.	PUNCT
inlawrev-25117	418	1	beginning	begin	VERB
inlawrev-25117	418	2	in	in	ADP
inlawrev-25117	418	3	the	the	DET
inlawrev-25117	418	4	1970s	1970	NOUN
inlawrev-25117	418	5	,	,	PUNCT
inlawrev-25117	418	6	the	the	DET
inlawrev-25117	418	7	eu	eu	PROPN
inlawrev-25117	418	8	challenged	challenge	VERB
inlawrev-25117	418	9	u.s	u.s	PROPN
inlawrev-25117	418	10	.	.	PROPN
inlawrev-25117	418	11	export	export	NOUN
inlawrev-25117	418	12	subsidies	subsidy	NOUN
inlawrev-25117	418	13	as	as	ADV
inlawrev-25117	418	14	incompatible	incompatible	ADJ
inlawrev-25117	418	15	with	with	ADP
inlawrev-25117	418	16	the	the	DET
inlawrev-25117	418	17	wto	wto	PROPN
inlawrev-25117	418	18	subsidies	subsidy	NOUN
inlawrev-25117	418	19	and	and	CCONJ
inlawrev-25117	418	20	countervailing	countervail	VERB
inlawrev-25117	418	21	measures	measure	NOUN
inlawrev-25117	418	22	(	(	PUNCT
inlawrev-25117	418	23	scm	scm	NOUN
inlawrev-25117	418	24	)	)	PUNCT
inlawrev-25117	418	25	rules	rule	NOUN
inlawrev-25117	418	26	.	.	PUNCT
inlawrev-25117	419	1	the	the	PRON
inlawrev-25117	419	2	u.s	u.s	PROPN
inlawrev-25117	419	3	.	.	PROPN
inlawrev-25117	419	4	lost	lose	VERB
inlawrev-25117	419	5	successive	successive	ADJ
inlawrev-25117	419	6	cases	case	NOUN
inlawrev-25117	419	7	on	on	ADP
inlawrev-25117	419	8	the	the	DET
inlawrev-25117	419	9	domestic	domestic	ADJ
inlawrev-25117	419	10	international	international	ADJ
inlawrev-25117	419	11	sales	sale	NOUN
inlawrev-25117	419	12	corporation	corporation	NOUN
inlawrev-25117	419	13	(	(	PUNCT
inlawrev-25117	419	14	disc	disc	PROPN
inlawrev-25117	419	15	)	)	PUNCT
inlawrev-25117	419	16	,	,	PUNCT
inlawrev-25117	419	17	foreign	foreign	ADJ
inlawrev-25117	419	18	sales	sale	NOUN
inlawrev-25117	419	19	corporation	corporation	NOUN
inlawrev-25117	419	20	(	(	PUNCT
inlawrev-25117	419	21	fsc	fsc	PROPN
inlawrev-25117	419	22	)	)	PUNCT
inlawrev-25117	419	23	,	,	PUNCT
inlawrev-25117	419	24	and	and	CCONJ
inlawrev-25117	419	25	extraterritorial	extraterritorial	ADJ
inlawrev-25117	419	26	income	income	NOUN
inlawrev-25117	419	27	(	(	PUNCT
inlawrev-25117	419	28	eti	eti	NOUN
inlawrev-25117	419	29	)	)	PUNCT
inlawrev-25117	419	30	regimes	regime	NOUN
inlawrev-25117	419	31	,	,	PUNCT
inlawrev-25117	419	32	all	all	PRON
inlawrev-25117	419	33	of	of	ADP
inlawrev-25117	419	34	which	which	PRON
inlawrev-25117	419	35	were	be	AUX
inlawrev-25117	419	36	ruled	rule	VERB
inlawrev-25117	419	37	to	to	PART
inlawrev-25117	419	38	be	be	AUX
inlawrev-25117	419	39	illegal	illegal	ADJ
inlawrev-25117	419	40	export	export	NOUN
inlawrev-25117	419	41	subsidies	subsidy	NOUN
inlawrev-25117	419	42	.	.	PUNCT
inlawrev-25117	420	1	68	68	NUM
inlawrev-25117	420	2	since	since	SCONJ
inlawrev-25117	420	3	the	the	DET
inlawrev-25117	420	4	eu	eu	PROPN
inlawrev-25117	420	5	threatened	threaten	VERB
inlawrev-25117	420	6	sanctions	sanction	NOUN
inlawrev-25117	420	7	on	on	ADP
inlawrev-25117	420	8	politically	politically	ADV
inlawrev-25117	420	9	sensitive	sensitive	ADJ
inlawrev-25117	420	10	products	product	NOUN
inlawrev-25117	420	11	,	,	PUNCT
inlawrev-25117	420	12	such	such	ADJ
inlawrev-25117	420	13	as	as	ADP
inlawrev-25117	420	14	florida	florida	PROPN
inlawrev-25117	420	15	oranges	orange	NOUN
inlawrev-25117	420	16	in	in	ADP
inlawrev-25117	420	17	a	a	DET
inlawrev-25117	420	18	presidential	presidential	ADJ
inlawrev-25117	420	19	election	election	NOUN
inlawrev-25117	420	20	year	year	NOUN
inlawrev-25117	420	21	,	,	PUNCT
inlawrev-25117	420	22	congress	congress	PROPN
inlawrev-25117	420	23	responded	respond	VERB
inlawrev-25117	420	24	in	in	ADP
inlawrev-25117	420	25	2004	2004	NUM
inlawrev-25117	420	26	by	by	ADP
inlawrev-25117	420	27	repealing	repeal	VERB
inlawrev-25117	420	28	the	the	DET
inlawrev-25117	420	29	eti	eti	PROPN
inlawrev-25117	420	30	regime	regime	NOUN
inlawrev-25117	420	31	and	and	CCONJ
inlawrev-25117	420	32	instead	instead	ADV
inlawrev-25117	420	33	enacted	enact	VERB
inlawrev-25117	420	34	section	section	NOUN
inlawrev-25117	420	35	199	199	NUM
inlawrev-25117	420	36	,	,	PUNCT
inlawrev-25117	420	37	which	which	PRON
inlawrev-25117	420	38	was	be	AUX
inlawrev-25117	420	39	designed	design	VERB
inlawrev-25117	420	40	to	to	PART
inlawrev-25117	420	41	subsidize	subsidize	VERB
inlawrev-25117	420	42	manufacturers	manufacturer	NOUN
inlawrev-25117	420	43	who	who	PRON
inlawrev-25117	420	44	had	have	AUX
inlawrev-25117	420	45	benefited	benefit	VERB
inlawrev-25117	420	46	from	from	ADP
inlawrev-25117	420	47	eti	eti	PROPN
inlawrev-25117	420	48	(	(	PUNCT
inlawrev-25117	420	49	such	such	ADJ
inlawrev-25117	420	50	as	as	ADP
inlawrev-25117	420	51	boeing	boeing	PROPN
inlawrev-25117	420	52	)	)	PUNCT
inlawrev-25117	420	53	without	without	ADP
inlawrev-25117	420	54	violating	violate	VERB
inlawrev-25117	420	55	the	the	DET
inlawrev-25117	420	56	scm	scm	PROPN
inlawrev-25117	420	57	,	,	PUNCT
inlawrev-25117	420	58	because	because	SCONJ
inlawrev-25117	420	59	section	section	NOUN
inlawrev-25117	420	60	199	199	NUM
inlawrev-25117	420	61	was	be	AUX
inlawrev-25117	420	62	not	not	PART
inlawrev-25117	420	63	tied	tie	VERB
inlawrev-25117	420	64	to	to	ADP
inlawrev-25117	420	65	export	export	NOUN
inlawrev-25117	420	66	performance	performance	NOUN
inlawrev-25117	420	67	.	.	PUNCT
inlawrev-25117	421	1	69	69	NUM
inlawrev-25117	421	2	in	in	ADP
inlawrev-25117	421	3	theory	theory	NOUN
inlawrev-25117	421	4	,	,	PUNCT
inlawrev-25117	421	5	section	section	NOUN
inlawrev-25117	421	6	199	199	NUM
inlawrev-25117	421	7	was	be	AUX
inlawrev-25117	421	8	designed	design	VERB
inlawrev-25117	421	9	to	to	PART
inlawrev-25117	421	10	help	help	VERB
inlawrev-25117	421	11	manufacturing	manufacturing	NOUN
inlawrev-25117	421	12	,	,	PUNCT
inlawrev-25117	421	13	which	which	PRON
inlawrev-25117	421	14	could	could	AUX
inlawrev-25117	421	15	have	have	AUX
inlawrev-25117	421	16	helped	help	VERB
inlawrev-25117	421	17	the	the	DET
inlawrev-25117	421	18	rust	rust	NOUN
inlawrev-25117	421	19	belt	belt	NOUN
inlawrev-25117	421	20	.	.	PUNCT
inlawrev-25117	422	1	however	however	ADV
inlawrev-25117	422	2	,	,	PUNCT
inlawrev-25117	422	3	the	the	DET
inlawrev-25117	422	4	irs	irs	PROPN
inlawrev-25117	422	5	subsequently	subsequently	ADV
inlawrev-25117	422	6	issued	issue	VERB
inlawrev-25117	422	7	regulations	regulation	NOUN
inlawrev-25117	422	8	in	in	ADP
inlawrev-25117	422	9	2008	2008	NUM
inlawrev-25117	422	10	that	that	PRON
inlawrev-25117	422	11	expanded	expand	VERB
inlawrev-25117	422	12	the	the	DET
inlawrev-25117	422	13	definition	definition	NOUN
inlawrev-25117	422	14	of	of	ADP
inlawrev-25117	422	15	manufacturing	manufacturing	NOUN
inlawrev-25117	422	16	to	to	PART
inlawrev-25117	422	17	include	include	VERB
inlawrev-25117	422	18	writing	write	VERB
inlawrev-25117	422	19	software	software	NOUN
inlawrev-25117	422	20	and	and	CCONJ
inlawrev-25117	422	21	producing	produce	VERB
inlawrev-25117	422	22	movies	movie	NOUN
inlawrev-25117	422	23	.	.	PUNCT
inlawrev-25117	423	1	70	70	NUM
inlawrev-25117	423	2	as	as	ADP
inlawrev-25117	423	3	a	a	DET
inlawrev-25117	423	4	result	result	NOUN
inlawrev-25117	423	5	,	,	PUNCT
inlawrev-25117	423	6	the	the	DET
inlawrev-25117	423	7	benefits	benefit	NOUN
inlawrev-25117	423	8	of	of	ADP
inlawrev-25117	423	9	section	section	NOUN
inlawrev-25117	423	10	199	199	NUM
inlawrev-25117	423	11	mostly	mostly	ADV
inlawrev-25117	423	12	accrued	accrue	VERB
inlawrev-25117	423	13	in	in	ADP
inlawrev-25117	423	14	california	california	PROPN
inlawrev-25117	423	15	and	and	CCONJ
inlawrev-25117	423	16	the	the	DET
inlawrev-25117	423	17	pacific	pacific	PROPN
inlawrev-25117	423	18	northwest	northwest	PROPN
inlawrev-25117	423	19	,	,	PUNCT
inlawrev-25117	423	20	home	home	ADV
inlawrev-25117	423	21	to	to	ADP
inlawrev-25117	423	22	microsoft	microsoft	PROPN
inlawrev-25117	423	23	and	and	CCONJ
inlawrev-25117	423	24	disney	disney	PROPN
inlawrev-25117	423	25	.	.	PUNCT
inlawrev-25117	424	1	in	in	ADP
inlawrev-25117	424	2	addition	addition	NOUN
inlawrev-25117	424	3	,	,	PUNCT
inlawrev-25117	424	4	numerous	numerous	ADJ
inlawrev-25117	424	5	corporate	corporate	ADJ
inlawrev-25117	424	6	executives	executive	NOUN
inlawrev-25117	424	7	testified	testify	VERB
inlawrev-25117	424	8	in	in	ADP
inlawrev-25117	424	9	congress	congress	PROPN
inlawrev-25117	424	10	that	that	PRON
inlawrev-25117	424	11	section	section	NOUN
inlawrev-25117	424	12	199	199	NUM
inlawrev-25117	424	13	did	do	AUX
inlawrev-25117	424	14	not	not	PART
inlawrev-25117	424	15	impact	impact	VERB
inlawrev-25117	424	16	their	their	PRON
inlawrev-25117	424	17	investment	investment	NOUN
inlawrev-25117	424	18	decisions	decision	NOUN
inlawrev-25117	424	19	,	,	PUNCT
inlawrev-25117	424	20	and	and	CCONJ
inlawrev-25117	424	21	it	it	PRON
inlawrev-25117	424	22	was	be	AUX
inlawrev-25117	424	23	costly	costly	ADJ
inlawrev-25117	424	24	to	to	ADP
inlawrev-25117	424	25	the	the	DET
inlawrev-25117	424	26	government	government	NOUN
inlawrev-25117	424	27	,	,	PUNCT
inlawrev-25117	424	28	with	with	ADP
inlawrev-25117	424	29	$	$	SYM
inlawrev-25117	424	30	193	193	NUM
inlawrev-25117	424	31	billion	billion	NUM
inlawrev-25117	424	32	in	in	ADP
inlawrev-25117	424	33	tax	tax	NOUN
inlawrev-25117	424	34	losses	loss	NOUN
inlawrev-25117	424	35	over	over	ADP
inlawrev-25117	424	36	the	the	DET
inlawrev-25117	424	37	ten	ten	NUM
inlawrev-25117	424	38	-	-	PUNCT
inlawrev-25117	424	39	year	year	NOUN
inlawrev-25117	424	40	budget	budget	NOUN
inlawrev-25117	424	41	window	window	NOUN
inlawrev-25117	424	42	.	.	PUNCT
inlawrev-25117	425	1	71	71	NUM
inlawrev-25117	425	2	68	68	NUM
inlawrev-25117	425	3	.	.	PUNCT
inlawrev-25117	426	1	for	for	ADP
inlawrev-25117	426	2	the	the	DET
inlawrev-25117	426	3	history	history	NOUN
inlawrev-25117	426	4	,	,	PUNCT
inlawrev-25117	426	5	see	see	VERB
inlawrev-25117	426	6	reuven	reuven	PROPN
inlawrev-25117	426	7	s.	s.	PROPN
inlawrev-25117	426	8	avi	avi	PROPN
inlawrev-25117	426	9	-	-	PUNCT
inlawrev-25117	426	10	yonah	yonah	ADJ
inlawrev-25117	426	11	,	,	PUNCT
inlawrev-25117	426	12	&	&	CCONJ
inlawrev-25117	426	13	martin	martin	PROPN
inlawrev-25117	426	14	vallespinos	vallespinos	PROPN
inlawrev-25117	426	15	,	,	PUNCT
inlawrev-25117	426	16	the	the	DET
inlawrev-25117	426	17	elephant	elephant	NOUN
inlawrev-25117	426	18	always	always	ADV
inlawrev-25117	426	19	forgets	forget	VERB
inlawrev-25117	426	20	:	:	PUNCT
inlawrev-25117	426	21	us	us	PROPN
inlawrev-25117	426	22	tax	tax	NOUN
inlawrev-25117	426	23	reform	reform	NOUN
inlawrev-25117	426	24	and	and	CCONJ
inlawrev-25117	426	25	the	the	DET
inlawrev-25117	426	26	wto	wto	PROPN
inlawrev-25117	426	27	,	,	PUNCT
inlawrev-25117	426	28	u.	u.	NOUN
inlawrev-25117	426	29	of	of	ADP
inlawrev-25117	426	30	mich	mich	PROPN
inlawrev-25117	426	31	.	.	PUNCT
inlawrev-25117	427	1	pub	pub	NOUN
inlawrev-25117	427	2	.	.	PUNCT
inlawrev-25117	428	1	l.	l.	PROPN
inlawrev-25117	428	2	res	res	PROPN
inlawrev-25117	428	3	.	.	PUNCT
inlawrev-25117	429	1	paper	paper	NOUN
inlawrev-25117	429	2	no	no	NOUN
inlawrev-25117	429	3	.	.	PROPN
inlawrev-25117	429	4	596	596	NUM
inlawrev-25117	429	5	(	(	PUNCT
inlawrev-25117	429	6	jan	jan	PROPN
inlawrev-25117	429	7	.	.	PROPN
inlawrev-25117	429	8	28	28	NUM
inlawrev-25117	429	9	,	,	PUNCT
inlawrev-25117	429	10	2018	2018	NUM
inlawrev-25117	429	11	)	)	PUNCT
inlawrev-25117	429	12	,	,	PUNCT
inlawrev-25117	430	1	https://ssrn.com/abstract=3113059	https://ssrn.com/abstract=3113059	X
inlawrev-25117	431	1	[	[	X
inlawrev-25117	431	2	https://perma.cc/2bmr-lrqd	https://perma.cc/2bmr-lrqd	X
inlawrev-25117	431	3	]	]	X
inlawrev-25117	431	4	;	;	PUNCT
inlawrev-25117	431	5	reuven	reuven	PROPN
inlawrev-25117	431	6	s.	s.	PROPN
inlawrev-25117	431	7	aviyonah	aviyonah	PROPN
inlawrev-25117	431	8	,	,	PUNCT
inlawrev-25117	431	9	does	do	AUX
inlawrev-25117	431	10	the	the	DET
inlawrev-25117	431	11	united	united	PROPN
inlawrev-25117	431	12	states	states	PROPN
inlawrev-25117	431	13	still	still	ADV
inlawrev-25117	431	14	care	care	VERB
inlawrev-25117	431	15	about	about	ADP
inlawrev-25117	431	16	complying	comply	VERB
inlawrev-25117	431	17	with	with	ADP
inlawrev-25117	431	18	its	its	PRON
inlawrev-25117	431	19	wto	wto	PROPN
inlawrev-25117	431	20	obligations	obligation	NOUN
inlawrev-25117	431	21	?	?	PUNCT
inlawrev-25117	431	22	,	,	PUNCT
inlawrev-25117	431	23	9	9	NUM
inlawrev-25117	431	24	colum	colum	NOUN
inlawrev-25117	431	25	.	.	PUNCT
inlawrev-25117	432	1	j.	j.	PROPN
inlawrev-25117	432	2	tax	tax	PROPN
inlawrev-25117	432	3	l.	l.	PROPN
inlawrev-25117	432	4	tax	tax	PROPN
inlawrev-25117	432	5	matters	matter	NOUN
inlawrev-25117	432	6	12	12	NUM
inlawrev-25117	432	7	(	(	PUNCT
inlawrev-25117	432	8	2018	2018	NUM
inlawrev-25117	432	9	)	)	PUNCT
inlawrev-25117	432	10	.	.	PUNCT
inlawrev-25117	433	1	69	69	NUM
inlawrev-25117	433	2	.	.	PUNCT
inlawrev-25117	434	1	under	under	ADP
inlawrev-25117	434	2	the	the	DET
inlawrev-25117	434	3	scm	scm	PROPN
inlawrev-25117	434	4	,	,	PUNCT
inlawrev-25117	434	5	a	a	DET
inlawrev-25117	434	6	subsidy	subsidy	NOUN
inlawrev-25117	434	7	given	give	VERB
inlawrev-25117	434	8	to	to	ADP
inlawrev-25117	434	9	a	a	DET
inlawrev-25117	434	10	particular	particular	ADJ
inlawrev-25117	434	11	enterprise	enterprise	NOUN
inlawrev-25117	434	12	or	or	CCONJ
inlawrev-25117	434	13	group	group	NOUN
inlawrev-25117	434	14	of	of	ADP
inlawrev-25117	434	15	enterprises	enterprise	NOUN
inlawrev-25117	434	16	is	be	AUX
inlawrev-25117	434	17	an	an	DET
inlawrev-25117	434	18	export	export	NOUN
inlawrev-25117	434	19	subsidy	subsidy	NOUN
inlawrev-25117	434	20	,	,	PUNCT
inlawrev-25117	434	21	and	and	CCONJ
inlawrev-25117	434	22	therefore	therefore	ADV
inlawrev-25117	434	23	a	a	DET
inlawrev-25117	434	24	prohibited	prohibit	VERB
inlawrev-25117	434	25	subsidy	subsidy	NOUN
inlawrev-25117	434	26	,	,	PUNCT
inlawrev-25117	434	27	if	if	SCONJ
inlawrev-25117	434	28	it	it	PRON
inlawrev-25117	434	29	is	be	AUX
inlawrev-25117	434	30	linked	link	VERB
inlawrev-25117	434	31	de	de	X
inlawrev-25117	434	32	facto	facto	X
inlawrev-25117	434	33	or	or	CCONJ
inlawrev-25117	434	34	de	de	ADP
inlawrev-25117	434	35	jure	jure	NOUN
inlawrev-25117	434	36	to	to	ADP
inlawrev-25117	434	37	export	export	NOUN
inlawrev-25117	434	38	performance	performance	NOUN
inlawrev-25117	434	39	,	,	PUNCT
inlawrev-25117	434	40	and	and	CCONJ
inlawrev-25117	434	41	a	a	DET
inlawrev-25117	434	42	remission	remission	NOUN
inlawrev-25117	434	43	of	of	ADP
inlawrev-25117	434	44	taxes	taxis	NOUN
inlawrev-25117	434	45	otherwise	otherwise	ADV
inlawrev-25117	434	46	due	due	ADJ
inlawrev-25117	434	47	is	be	AUX
inlawrev-25117	434	48	a	a	DET
inlawrev-25117	434	49	subsidy	subsidy	NOUN
inlawrev-25117	434	50	for	for	ADP
inlawrev-25117	434	51	this	this	DET
inlawrev-25117	434	52	purpose	purpose	NOUN
inlawrev-25117	434	53	.	.	PUNCT
inlawrev-25117	435	1	see	see	VERB
inlawrev-25117	435	2	rueven	rueven	PROPN
inlawrev-25117	435	3	s.	s.	PROPN
inlawrev-25117	435	4	avi	avi	PROPN
inlawrev-25117	435	5	-	-	PUNCT
inlawrev-25117	435	6	yonah	yonah	PROPN
inlawrev-25117	435	7	&	&	CCONJ
inlawrev-25117	435	8	joel	joel	PROPN
inlawrev-25117	435	9	slemrod	slemrod	PROPN
inlawrev-25117	435	10	,	,	PUNCT
inlawrev-25117	435	11	(	(	PUNCT
inlawrev-25117	435	12	how	how	SCONJ
inlawrev-25117	435	13	)	)	PUNCT
inlawrev-25117	435	14	should	should	AUX
inlawrev-25117	435	15	trade	trade	VERB
inlawrev-25117	435	16	agreements	agreement	NOUN
inlawrev-25117	435	17	deal	deal	VERB
inlawrev-25117	435	18	with	with	ADP
inlawrev-25117	435	19	income	income	NOUN
inlawrev-25117	435	20	tax	tax	NOUN
inlawrev-25117	435	21	issues	issue	NOUN
inlawrev-25117	435	22	?	?	PUNCT
inlawrev-25117	435	23	,	,	PUNCT
inlawrev-25117	435	24	4	4	NUM
inlawrev-25117	435	25	tax	tax	NOUN
inlawrev-25117	435	26	l.	l.	PROPN
inlawrev-25117	435	27	rev	rev	PROPN
inlawrev-25117	435	28	.	.	PROPN
inlawrev-25117	435	29	55	55	NUM
inlawrev-25117	435	30	(	(	PUNCT
inlawrev-25117	435	31	2002	2002	NUM
inlawrev-25117	435	32	)	)	PUNCT
inlawrev-25117	435	33	.	.	PUNCT
inlawrev-25117	436	1	70	70	X
inlawrev-25117	436	2	.	.	PUNCT
inlawrev-25117	436	3	see	see	VERB
inlawrev-25117	436	4	26	26	NUM
inlawrev-25117	436	5	c.f.r	c.f.r	NOUN
inlawrev-25117	436	6	.	.	PUNCT
inlawrev-25117	437	1	§	§	PROPN
inlawrev-25117	437	2	1.199	1.199	NUM
inlawrev-25117	437	3	-	-	SYM
inlawrev-25117	437	4	3	3	NUM
inlawrev-25117	437	5	.	.	NOUN
inlawrev-25117	437	6	71	71	NUM
inlawrev-25117	437	7	.	.	PUNCT
inlawrev-25117	438	1	full	full	ADJ
inlawrev-25117	438	2	committee	committee	NOUN
inlawrev-25117	438	3	hearing	hearing	NOUN
inlawrev-25117	438	4	on	on	ADP
inlawrev-25117	438	5	tax	tax	NOUN
inlawrev-25117	438	6	reform	reform	NOUN
inlawrev-25117	438	7	and	and	CCONJ
inlawrev-25117	438	8	the	the	DET
inlawrev-25117	438	9	u.s	u.s	PROPN
inlawrev-25117	438	10	.	.	PROPN
inlawrev-25117	438	11	manufacturing	manufacturing	NOUN
inlawrev-25117	438	12	sector	sector	NOUN
inlawrev-25117	438	13	before	before	ADP
inlawrev-25117	438	14	the	the	DET
inlawrev-25117	438	15	ways	way	NOUN
inlawrev-25117	438	16	&	&	CCONJ
inlawrev-25117	438	17	means	means	PROPN
inlawrev-25117	438	18	committee	committee	NOUN
inlawrev-25117	438	19	,	,	PUNCT
inlawrev-25117	438	20	112	112	NUM
inlawrev-25117	438	21	th	th	NUM
inlawrev-25117	438	22	cong	cong	NOUN
inlawrev-25117	438	23	.	.	PUNCT
inlawrev-25117	439	1	(	(	PUNCT
inlawrev-25117	439	2	july	july	PROPN
inlawrev-25117	439	3	19	19	NUM
inlawrev-25117	439	4	,	,	PUNCT
inlawrev-25117	439	5	2012	2012	NUM
inlawrev-25117	439	6	)	)	PUNCT
inlawrev-25117	439	7	,	,	PUNCT
inlawrev-25117	439	8	https://waysandmeans.house.gov/	https://waysandmeans.house.gov/	VERB
inlawrev-25117	439	9	legislation	legislation	NOUN
inlawrev-25117	439	10	/	/	SYM
inlawrev-25117	439	11	hearings	hearing	NOUN
inlawrev-25117	439	12	/	/	SYM
inlawrev-25117	439	13	full	full	ADJ
inlawrev-25117	439	14	-	-	PUNCT
inlawrev-25117	439	15	committee	committee	NOUN
inlawrev-25117	439	16	-	-	PUNCT
inlawrev-25117	439	17	hearing	hearing	NOUN
inlawrev-25117	439	18	-	-	PUNCT
inlawrev-25117	439	19	tax	tax	NOUN
inlawrev-25117	439	20	-	-	PUNCT
inlawrev-25117	439	21	reform	reform	NOUN
inlawrev-25117	439	22	-	-	PUNCT
inlawrev-25117	439	23	and	and	CCONJ
inlawrev-25117	439	24	-	-	PUNCT
inlawrev-25117	439	25	us	us	NOUN
inlawrev-25117	439	26	-	-	PUNCT
inlawrev-25117	439	27	manufacturing	manufacturing	NOUN
inlawrev-25117	439	28	-	-	PUNCT
inlawrev-25117	439	29	sector	sector	NOUN
inlawrev-25117	439	30	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	PROPN
inlawrev-25117	439	31	27348943-ilr-53-3_text.indd	27348943-ilr-53-3_text.indd	NUM
inlawrev-25117	439	32	27	27	NUM
inlawrev-25117	440	1	12/14/20	12/14/20	PROPN
inlawrev-25117	440	2	9:49	9:49	NUM
inlawrev-25117	440	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	441	1	9:49	9:49	NUM
inlawrev-25117	441	2	am	be	AUX
inlawrev-25117	441	3	478	478	NUM
inlawrev-25117	441	4	indiana	indiana	PROPN
inlawrev-25117	441	5	law	law	PROPN
inlawrev-25117	441	6	review	review	NOUN
inlawrev-25117	441	7	[	[	X
inlawrev-25117	441	8	vol	vol	NOUN
inlawrev-25117	441	9	.	.	PUNCT
inlawrev-25117	441	10	53:461	53:461	NUM
inlawrev-25117	441	11	section	section	NOUN
inlawrev-25117	441	12	199	199	NUM
inlawrev-25117	441	13	was	be	AUX
inlawrev-25117	441	14	repealed	repeal	VERB
inlawrev-25117	441	15	in	in	ADP
inlawrev-25117	441	16	2017	2017	NUM
inlawrev-25117	441	17	.	.	PUNCT
inlawrev-25117	442	1	it	it	PRON
inlawrev-25117	442	2	stands	stand	VERB
inlawrev-25117	442	3	for	for	ADP
inlawrev-25117	442	4	the	the	DET
inlawrev-25117	442	5	proposition	proposition	NOUN
inlawrev-25117	442	6	that	that	SCONJ
inlawrev-25117	442	7	if	if	SCONJ
inlawrev-25117	442	8	congress	congress	PROPN
inlawrev-25117	442	9	wants	want	VERB
inlawrev-25117	442	10	to	to	PART
inlawrev-25117	442	11	encourage	encourage	VERB
inlawrev-25117	442	12	manufacturing	manufacturing	NOUN
inlawrev-25117	442	13	,	,	PUNCT
inlawrev-25117	442	14	it	it	PRON
inlawrev-25117	442	15	should	should	AUX
inlawrev-25117	442	16	restrict	restrict	VERB
inlawrev-25117	442	17	the	the	DET
inlawrev-25117	442	18	subsidy	subsidy	NOUN
inlawrev-25117	442	19	to	to	ADP
inlawrev-25117	442	20	real	real	ADJ
inlawrev-25117	442	21	manufacturing	manufacturing	NOUN
inlawrev-25117	442	22	,	,	PUNCT
inlawrev-25117	442	23	and	and	CCONJ
inlawrev-25117	442	24	ideally	ideally	ADV
inlawrev-25117	442	25	place	place	VERB
inlawrev-25117	442	26	geographical	geographical	ADJ
inlawrev-25117	442	27	limits	limit	NOUN
inlawrev-25117	442	28	on	on	ADP
inlawrev-25117	442	29	the	the	DET
inlawrev-25117	442	30	subsidy	subsidy	NOUN
inlawrev-25117	442	31	so	so	SCONJ
inlawrev-25117	442	32	it	it	PRON
inlawrev-25117	442	33	does	do	AUX
inlawrev-25117	442	34	not	not	PART
inlawrev-25117	442	35	make	make	VERB
inlawrev-25117	442	36	the	the	DET
inlawrev-25117	442	37	rich	rich	ADJ
inlawrev-25117	442	38	coasts	coast	NOUN
inlawrev-25117	442	39	even	even	ADV
inlawrev-25117	442	40	richer	rich	ADJ
inlawrev-25117	442	41	.	.	PUNCT
inlawrev-25117	443	1	c.	c.	PROPN
inlawrev-25117	443	2	section	section	PROPN
inlawrev-25117	443	3	250	250	NUM
inlawrev-25117	443	4	in	in	ADP
inlawrev-25117	443	5	lieu	lieu	NOUN
inlawrev-25117	443	6	of	of	ADP
inlawrev-25117	443	7	section	section	NOUN
inlawrev-25117	443	8	199	199	NUM
inlawrev-25117	443	9	,	,	PUNCT
inlawrev-25117	443	10	congress	congress	PROPN
inlawrev-25117	443	11	enacted	enact	VERB
inlawrev-25117	443	12	the	the	DET
inlawrev-25117	443	13	foreign	foreign	ADJ
inlawrev-25117	443	14	derived	derive	VERB
inlawrev-25117	443	15	intangible	intangible	ADJ
inlawrev-25117	443	16	income	income	NOUN
inlawrev-25117	443	17	provision	provision	NOUN
inlawrev-25117	443	18	(	(	PUNCT
inlawrev-25117	443	19	fdii	fdii	PROPN
inlawrev-25117	443	20	,	,	PUNCT
inlawrev-25117	443	21	irc	irc	NOUN
inlawrev-25117	443	22	section	section	NOUN
inlawrev-25117	443	23	250	250	NUM
inlawrev-25117	443	24	)	)	PUNCT
inlawrev-25117	443	25	.	.	PUNCT
inlawrev-25117	444	1	72	72	NUM
inlawrev-25117	444	2	section	section	NOUN
inlawrev-25117	444	3	250	250	NUM
inlawrev-25117	444	4	applies	apply	VERB
inlawrev-25117	444	5	a	a	DET
inlawrev-25117	444	6	reduced	reduce	VERB
inlawrev-25117	444	7	corporate	corporate	ADJ
inlawrev-25117	444	8	tax	tax	NOUN
inlawrev-25117	444	9	rate	rate	NOUN
inlawrev-25117	444	10	of	of	ADP
inlawrev-25117	444	11	13.125	13.125	NUM
inlawrev-25117	444	12	percent	percent	NOUN
inlawrev-25117	444	13	(	(	PUNCT
inlawrev-25117	444	14	instead	instead	ADV
inlawrev-25117	444	15	of	of	ADP
inlawrev-25117	444	16	21	21	NUM
inlawrev-25117	444	17	percent	percent	NOUN
inlawrev-25117	444	18	)	)	PUNCT
inlawrev-25117	444	19	to	to	ADP
inlawrev-25117	444	20	“	"	PUNCT
inlawrev-25117	444	21	foreign	foreign	ADJ
inlawrev-25117	444	22	-	-	PUNCT
inlawrev-25117	444	23	derived	derive	VERB
inlawrev-25117	444	24	intangible	intangible	ADJ
inlawrev-25117	444	25	income	income	NOUN
inlawrev-25117	444	26	”	"	PUNCT
inlawrev-25117	444	27	(	(	PUNCT
inlawrev-25117	444	28	fdii	fdii	NOUN
inlawrev-25117	444	29	)	)	PUNCT
inlawrev-25117	444	30	,	,	PUNCT
inlawrev-25117	444	31	which	which	PRON
inlawrev-25117	444	32	is	be	AUX
inlawrev-25117	444	33	defined	define	VERB
inlawrev-25117	444	34	as	as	ADP
inlawrev-25117	444	35	the	the	DET
inlawrev-25117	444	36	amount	amount	NOUN
inlawrev-25117	444	37	which	which	PRON
inlawrev-25117	444	38	bears	bear	VERB
inlawrev-25117	444	39	the	the	DET
inlawrev-25117	444	40	same	same	ADJ
inlawrev-25117	444	41	ratio	ratio	NOUN
inlawrev-25117	444	42	to	to	ADP
inlawrev-25117	444	43	the	the	DET
inlawrev-25117	444	44	corporation	corporation	NOUN
inlawrev-25117	444	45	’s	’s	PART
inlawrev-25117	444	46	“	"	PUNCT
inlawrev-25117	444	47	deemed	deem	VERB
inlawrev-25117	444	48	intangible	intangible	ADJ
inlawrev-25117	444	49	income	income	NOUN
inlawrev-25117	444	50	”	"	PUNCT
inlawrev-25117	444	51	as	as	ADP
inlawrev-25117	444	52	its	its	PRON
inlawrev-25117	444	53	“	"	PUNCT
inlawrev-25117	444	54	foreign	foreign	ADJ
inlawrev-25117	444	55	-	-	PUNCT
inlawrev-25117	444	56	derived	derive	VERB
inlawrev-25117	444	57	deduction	deduction	NOUN
inlawrev-25117	444	58	eligible	eligible	ADJ
inlawrev-25117	444	59	income	income	NOUN
inlawrev-25117	444	60	”	"	PUNCT
inlawrev-25117	444	61	bears	bear	NOUN
inlawrev-25117	444	62	to	to	ADP
inlawrev-25117	444	63	its	its	PRON
inlawrev-25117	444	64	“	"	PUNCT
inlawrev-25117	444	65	deduction	deduction	NOUN
inlawrev-25117	444	66	eligible	eligible	ADJ
inlawrev-25117	444	67	income	income	NOUN
inlawrev-25117	444	68	.	.	PUNCT
inlawrev-25117	444	69	”	"	PUNCT
inlawrev-25117	445	1	73	73	NUM
inlawrev-25117	445	2	deemed	deem	VERB
inlawrev-25117	445	3	intangible	intangible	ADJ
inlawrev-25117	445	4	income	income	NOUN
inlawrev-25117	445	5	is	be	AUX
inlawrev-25117	445	6	the	the	DET
inlawrev-25117	445	7	excess	excess	NOUN
inlawrev-25117	445	8	of	of	ADP
inlawrev-25117	445	9	a	a	DET
inlawrev-25117	445	10	domestic	domestic	ADJ
inlawrev-25117	445	11	corporation	corporation	NOUN
inlawrev-25117	445	12	’s	’s	PART
inlawrev-25117	445	13	deduction	deduction	NOUN
inlawrev-25117	445	14	eligible	eligible	ADJ
inlawrev-25117	445	15	income	income	NOUN
inlawrev-25117	445	16	(	(	PUNCT
inlawrev-25117	445	17	gross	gross	ADJ
inlawrev-25117	445	18	income	income	NOUN
inlawrev-25117	445	19	without	without	ADP
inlawrev-25117	445	20	regard	regard	NOUN
inlawrev-25117	445	21	to	to	ADP
inlawrev-25117	445	22	certain	certain	ADJ
inlawrev-25117	445	23	enumerated	enumerate	VERB
inlawrev-25117	445	24	categories	category	NOUN
inlawrev-25117	445	25	)	)	PUNCT
inlawrev-25117	445	26	over	over	ADP
inlawrev-25117	445	27	a	a	DET
inlawrev-25117	445	28	deemed	deem	VERB
inlawrev-25117	445	29	10	10	NUM
inlawrev-25117	445	30	-	-	PUNCT
inlawrev-25117	445	31	percent	percent	NOUN
inlawrev-25117	445	32	return	return	NOUN
inlawrev-25117	445	33	on	on	ADP
inlawrev-25117	445	34	its	its	PRON
inlawrev-25117	445	35	cost	cost	NOUN
inlawrev-25117	445	36	basis	basis	NOUN
inlawrev-25117	445	37	in	in	ADP
inlawrev-25117	445	38	tangible	tangible	ADJ
inlawrev-25117	445	39	assets	asset	NOUN
inlawrev-25117	445	40	.	.	PUNCT
inlawrev-25117	446	1	74	74	NUM
inlawrev-25117	446	2	fdii	fdii	NOUN
inlawrev-25117	446	3	is	be	AUX
inlawrev-25117	446	4	defined	define	VERB
inlawrev-25117	446	5	as	as	ADP
inlawrev-25117	446	6	income	income	NOUN
inlawrev-25117	446	7	derived	derive	VERB
inlawrev-25117	446	8	in	in	ADP
inlawrev-25117	446	9	connection	connection	NOUN
inlawrev-25117	446	10	with	with	ADP
inlawrev-25117	446	11	(	(	PUNCT
inlawrev-25117	446	12	1	1	NUM
inlawrev-25117	446	13	)	)	PUNCT
inlawrev-25117	446	14	property	property	NOUN
inlawrev-25117	446	15	that	that	PRON
inlawrev-25117	446	16	is	be	AUX
inlawrev-25117	446	17	sold	sell	VERB
inlawrev-25117	446	18	by	by	ADP
inlawrev-25117	446	19	the	the	DET
inlawrev-25117	446	20	taxpayer	taxpayer	NOUN
inlawrev-25117	446	21	to	to	ADP
inlawrev-25117	446	22	any	any	DET
inlawrev-25117	446	23	foreign	foreign	ADJ
inlawrev-25117	446	24	person	person	NOUN
inlawrev-25117	446	25	for	for	ADP
inlawrev-25117	446	26	a	a	DET
inlawrev-25117	446	27	foreign	foreign	ADJ
inlawrev-25117	446	28	use	use	NOUN
inlawrev-25117	446	29	,	,	PUNCT
inlawrev-25117	446	30	or	or	CCONJ
inlawrev-25117	446	31	(	(	PUNCT
inlawrev-25117	446	32	2	2	X
inlawrev-25117	446	33	)	)	PUNCT
inlawrev-25117	446	34	services	service	NOUN
inlawrev-25117	446	35	to	to	ADP
inlawrev-25117	446	36	any	any	DET
inlawrev-25117	446	37	foreign	foreign	ADJ
inlawrev-25117	446	38	person	person	NOUN
inlawrev-25117	446	39	or	or	CCONJ
inlawrev-25117	446	40	with	with	ADP
inlawrev-25117	446	41	respect	respect	NOUN
inlawrev-25117	446	42	to	to	ADP
inlawrev-25117	446	43	foreign	foreign	ADJ
inlawrev-25117	446	44	property	property	NOUN
inlawrev-25117	446	45	75	75	NUM
inlawrev-25117	446	46	.	.	PUNCT
inlawrev-25117	447	1	in	in	ADP
inlawrev-25117	447	2	other	other	ADJ
inlawrev-25117	447	3	words	word	NOUN
inlawrev-25117	447	4	,	,	PUNCT
inlawrev-25117	447	5	this	this	DET
inlawrev-25117	447	6	category	category	NOUN
inlawrev-25117	447	7	comprises	comprise	VERB
inlawrev-25117	447	8	exports	export	NOUN
inlawrev-25117	447	9	for	for	ADP
inlawrev-25117	447	10	property	property	NOUN
inlawrev-25117	447	11	and	and	CCONJ
inlawrev-25117	447	12	services	service	NOUN
inlawrev-25117	447	13	,	,	PUNCT
inlawrev-25117	447	14	including	include	VERB
inlawrev-25117	447	15	royalties	royalty	NOUN
inlawrev-25117	447	16	from	from	ADP
inlawrev-25117	447	17	the	the	DET
inlawrev-25117	447	18	licensing	licensing	NOUN
inlawrev-25117	447	19	of	of	ADP
inlawrev-25117	447	20	intangibles	intangible	NOUN
inlawrev-25117	447	21	.	.	PUNCT
inlawrev-25117	448	1	deduction	deduction	NOUN
inlawrev-25117	448	2	eligible	eligible	ADJ
inlawrev-25117	448	3	income	income	NOUN
inlawrev-25117	448	4	is	be	AUX
inlawrev-25117	448	5	essentially	essentially	ADV
inlawrev-25117	448	6	the	the	DET
inlawrev-25117	448	7	domestic	domestic	ADJ
inlawrev-25117	448	8	corporation	corporation	NOUN
inlawrev-25117	448	9	’s	’s	PART
inlawrev-25117	448	10	modified	modify	VERB
inlawrev-25117	448	11	gross	gross	ADJ
inlawrev-25117	448	12	income	income	NOUN
inlawrev-25117	448	13	.	.	PUNCT
inlawrev-25117	449	1	76	76	NUM
inlawrev-25117	450	1	so	so	ADV
inlawrev-25117	450	2	a	a	DET
inlawrev-25117	450	3	u.s	u.s	PROPN
inlawrev-25117	450	4	.	.	PROPN
inlawrev-25117	450	5	company	company	NOUN
inlawrev-25117	450	6	’s	’s	PART
inlawrev-25117	450	7	foreign	foreign	ADJ
inlawrev-25117	450	8	derived	derive	VERB
inlawrev-25117	450	9	intangible	intangible	ADJ
inlawrev-25117	450	10	income	income	NOUN
inlawrev-25117	450	11	,	,	PUNCT
inlawrev-25117	450	12	which	which	PRON
inlawrev-25117	450	13	gets	get	VERB
inlawrev-25117	450	14	the	the	DET
inlawrev-25117	450	15	13.125	13.125	NUM
inlawrev-25117	450	16	-	-	PUNCT
inlawrev-25117	450	17	percent	percent	NOUN
inlawrev-25117	450	18	rate	rate	NOUN
inlawrev-25117	450	19	,	,	PUNCT
inlawrev-25117	450	20	is	be	AUX
inlawrev-25117	450	21	the	the	DET
inlawrev-25117	450	22	amount	amount	NOUN
inlawrev-25117	450	23	that	that	PRON
inlawrev-25117	450	24	bears	bear	VERB
inlawrev-25117	450	25	the	the	DET
inlawrev-25117	450	26	same	same	ADJ
inlawrev-25117	450	27	ratio	ratio	NOUN
inlawrev-25117	450	28	to	to	ADP
inlawrev-25117	450	29	its	its	PRON
inlawrev-25117	450	30	deemed	deemed	ADJ
inlawrev-25117	450	31	intangible	intangible	ADJ
inlawrev-25117	450	32	income	income	NOUN
inlawrev-25117	450	33	as	as	SCONJ
inlawrev-25117	450	34	the	the	DET
inlawrev-25117	450	35	u.s	u.s	PROPN
inlawrev-25117	450	36	.	.	PROPN
inlawrev-25117	450	37	company	company	NOUN
inlawrev-25117	450	38	’s	’s	PART
inlawrev-25117	450	39	exports	export	NOUN
inlawrev-25117	450	40	bear	bear	VERB
inlawrev-25117	450	41	to	to	ADP
inlawrev-25117	450	42	its	its	PRON
inlawrev-25117	450	43	modified	modify	VERB
inlawrev-25117	450	44	gross	gross	ADJ
inlawrev-25117	450	45	income	income	NOUN
inlawrev-25117	450	46	.	.	PUNCT
inlawrev-25117	451	1	the	the	DET
inlawrev-25117	451	2	effect	effect	NOUN
inlawrev-25117	451	3	of	of	ADP
inlawrev-25117	451	4	this	this	DET
inlawrev-25117	451	5	rule	rule	NOUN
inlawrev-25117	451	6	is	be	AUX
inlawrev-25117	451	7	that	that	SCONJ
inlawrev-25117	451	8	a	a	DET
inlawrev-25117	451	9	u.s	u.s	PROPN
inlawrev-25117	451	10	.	.	PROPN
inlawrev-25117	451	11	corporation	corporation	NOUN
inlawrev-25117	451	12	that	that	PRON
inlawrev-25117	451	13	engages	engage	VERB
inlawrev-25117	451	14	in	in	ADP
inlawrev-25117	451	15	exporting	export	VERB
inlawrev-25117	451	16	goods	good	NOUN
inlawrev-25117	451	17	or	or	CCONJ
inlawrev-25117	451	18	services	service	NOUN
inlawrev-25117	451	19	or	or	CCONJ
inlawrev-25117	451	20	intangibles	intangible	NOUN
inlawrev-25117	451	21	has	have	VERB
inlawrev-25117	451	22	to	to	PART
inlawrev-25117	451	23	pay	pay	VERB
inlawrev-25117	451	24	21	21	NUM
inlawrev-25117	451	25	percent	percent	NOUN
inlawrev-25117	451	26	on	on	ADP
inlawrev-25117	451	27	the	the	DET
inlawrev-25117	451	28	first	first	ADJ
inlawrev-25117	451	29	10	10	NUM
inlawrev-25117	451	30	-	-	PUNCT
inlawrev-25117	451	31	percent	percent	NOUN
inlawrev-25117	451	32	return	return	NOUN
inlawrev-25117	451	33	on	on	ADP
inlawrev-25117	451	34	its	its	PRON
inlawrev-25117	451	35	tangible	tangible	ADJ
inlawrev-25117	451	36	assets	asset	NOUN
inlawrev-25117	451	37	,	,	PUNCT
inlawrev-25117	451	38	but	but	CCONJ
inlawrev-25117	451	39	thereafter	thereafter	ADV
inlawrev-25117	451	40	is	be	AUX
inlawrev-25117	451	41	entitled	entitle	VERB
inlawrev-25117	451	42	to	to	ADP
inlawrev-25117	451	43	the	the	DET
inlawrev-25117	451	44	lower	low	ADJ
inlawrev-25117	451	45	rate	rate	NOUN
inlawrev-25117	451	46	of	of	ADP
inlawrev-25117	451	47	13.125	13.125	NUM
inlawrev-25117	451	48	percent	percent	NOUN
inlawrev-25117	451	49	.	.	PUNCT
inlawrev-25117	452	1	“	"	PUNCT
inlawrev-25117	452	2	export	export	NOUN
inlawrev-25117	452	3	”	"	PUNCT
inlawrev-25117	452	4	for	for	ADP
inlawrev-25117	452	5	this	this	DET
inlawrev-25117	452	6	purpose	purpose	NOUN
inlawrev-25117	452	7	is	be	AUX
inlawrev-25117	452	8	defined	define	VERB
inlawrev-25117	452	9	broadly	broadly	ADV
inlawrev-25117	452	10	so	so	SCONJ
inlawrev-25117	452	11	it	it	PRON
inlawrev-25117	452	12	can	can	AUX
inlawrev-25117	452	13	include	include	VERB
inlawrev-25117	452	14	exporting	export	VERB
inlawrev-25117	452	15	items	item	NOUN
inlawrev-25117	452	16	that	that	PRON
inlawrev-25117	452	17	have	have	AUX
inlawrev-25117	452	18	just	just	ADV
inlawrev-25117	452	19	been	be	AUX
inlawrev-25117	452	20	imported	import	VERB
inlawrev-25117	452	21	,	,	PUNCT
inlawrev-25117	452	22	as	as	ADV
inlawrev-25117	452	23	well	well	ADV
inlawrev-25117	452	24	as	as	ADP
inlawrev-25117	452	25	exporting	export	VERB
inlawrev-25117	452	26	items	item	NOUN
inlawrev-25117	452	27	that	that	PRON
inlawrev-25117	452	28	will	will	AUX
inlawrev-25117	452	29	be	be	AUX
inlawrev-25117	452	30	reimported	reimporte	VERB
inlawrev-25117	452	31	,	,	PUNCT
inlawrev-25117	452	32	as	as	ADV
inlawrev-25117	452	33	long	long	ADV
inlawrev-25117	452	34	as	as	SCONJ
inlawrev-25117	452	35	they	they	PRON
inlawrev-25117	452	36	have	have	AUX
inlawrev-25117	452	37	been	be	AUX
inlawrev-25117	452	38	modified	modify	VERB
inlawrev-25117	452	39	in	in	ADP
inlawrev-25117	452	40	some	some	DET
inlawrev-25117	452	41	way	way	NOUN
inlawrev-25117	452	42	.	.	PUNCT
inlawrev-25117	453	1	this	this	DET
inlawrev-25117	453	2	provision	provision	NOUN
inlawrev-25117	453	3	is	be	AUX
inlawrev-25117	453	4	highly	highly	ADV
inlawrev-25117	453	5	problematic	problematic	ADJ
inlawrev-25117	453	6	in	in	ADP
inlawrev-25117	453	7	at	at	ADV
inlawrev-25117	453	8	least	least	ADV
inlawrev-25117	453	9	three	three	NUM
inlawrev-25117	453	10	ways	way	NOUN
inlawrev-25117	453	11	.	.	PUNCT
inlawrev-25117	454	1	first	first	ADV
inlawrev-25117	454	2	,	,	PUNCT
inlawrev-25117	454	3	it	it	PRON
inlawrev-25117	454	4	discourages	discourage	VERB
inlawrev-25117	454	5	domestic	domestic	ADJ
inlawrev-25117	454	6	manufacturing	manufacturing	NOUN
inlawrev-25117	454	7	,	,	PUNCT
inlawrev-25117	454	8	because	because	SCONJ
inlawrev-25117	454	9	it	it	PRON
inlawrev-25117	454	10	taxes	tax	VERB
inlawrev-25117	454	11	tangible	tangible	ADJ
inlawrev-25117	454	12	investments	investment	NOUN
inlawrev-25117	454	13	at	at	ADP
inlawrev-25117	454	14	21	21	NUM
inlawrev-25117	454	15	percent	percent	NOUN
inlawrev-25117	454	16	up	up	ADP
inlawrev-25117	454	17	to	to	ADP
inlawrev-25117	454	18	a	a	DET
inlawrev-25117	454	19	10	10	NUM
inlawrev-25117	454	20	percent	percent	NOUN
inlawrev-25117	454	21	return	return	NOUN
inlawrev-25117	454	22	,	,	PUNCT
inlawrev-25117	454	23	while	while	SCONJ
inlawrev-25117	454	24	a	a	DET
inlawrev-25117	454	25	domestic	domestic	ADJ
inlawrev-25117	454	26	corporation	corporation	NOUN
inlawrev-25117	454	27	that	that	PRON
inlawrev-25117	454	28	has	have	VERB
inlawrev-25117	454	29	no	no	DET
inlawrev-25117	454	30	u.s	u.s	PROPN
inlawrev-25117	454	31	.	.	PROPN
inlawrev-25117	454	32	activities	activity	NOUN
inlawrev-25117	454	33	and	and	CCONJ
inlawrev-25117	454	34	only	only	ADV
inlawrev-25117	454	35	imports	import	NOUN
inlawrev-25117	454	36	goods	good	NOUN
inlawrev-25117	454	37	and	and	CCONJ
inlawrev-25117	454	38	re	re	NOUN
inlawrev-25117	454	39	-	-	NOUN
inlawrev-25117	454	40	exports	export	VERB
inlawrev-25117	454	41	them	they	PRON
inlawrev-25117	454	42	benefits	benefit	VERB
inlawrev-25117	454	43	from	from	ADP
inlawrev-25117	454	44	the	the	DET
inlawrev-25117	454	45	lower	low	ADJ
inlawrev-25117	454	46	13.125	13.125	NUM
inlawrev-25117	454	47	-	-	PUNCT
inlawrev-25117	454	48	percent	percent	NOUN
inlawrev-25117	454	49	rate	rate	NOUN
inlawrev-25117	454	50	.	.	PUNCT
inlawrev-25117	455	1	second	second	ADJ
inlawrev-25117	455	2	,	,	PUNCT
inlawrev-25117	455	3	unlike	unlike	ADP
inlawrev-25117	455	4	section	section	NOUN
inlawrev-25117	455	5	199	199	NUM
inlawrev-25117	455	6	,	,	PUNCT
inlawrev-25117	455	7	section	section	NOUN
inlawrev-25117	455	8	250	250	NUM
inlawrev-25117	455	9	is	be	AUX
inlawrev-25117	455	10	a	a	DET
inlawrev-25117	455	11	blatant	blatant	ADJ
inlawrev-25117	455	12	violation	violation	NOUN
inlawrev-25117	455	13	of	of	ADP
inlawrev-25117	455	14	the	the	DET
inlawrev-25117	455	15	scm	scm	PROPN
inlawrev-25117	455	16	,	,	PUNCT
inlawrev-25117	455	17	and	and	CCONJ
inlawrev-25117	455	18	the	the	DET
inlawrev-25117	455	19	wto	wto	PROPN
inlawrev-25117	455	20	will	will	AUX
inlawrev-25117	455	21	likely	likely	ADV
inlawrev-25117	455	22	strike	strike	VERB
inlawrev-25117	455	23	the	the	DET
inlawrev-25117	455	24	section	section	NOUN
inlawrev-25117	455	25	down	down	ADP
inlawrev-25117	455	26	if	if	SCONJ
inlawrev-25117	455	27	challenged	challenge	VERB
inlawrev-25117	455	28	,	,	PUNCT
inlawrev-25117	455	29	because	because	SCONJ
inlawrev-25117	455	30	it	it	PRON
inlawrev-25117	455	31	is	be	AUX
inlawrev-25117	455	32	de	de	ADP
inlawrev-25117	455	33	jure	jure	NOUN
inlawrev-25117	456	1	[	[	X
inlawrev-25117	456	2	https://perma.cc/5e3z-67b4	https://perma.cc/5e3z-67b4	NOUN
inlawrev-25117	456	3	]	]	X
inlawrev-25117	456	4	.	.	PUNCT
inlawrev-25117	457	1	72	72	NUM
inlawrev-25117	457	2	.	.	X
inlawrev-25117	457	3	26	26	NUM
inlawrev-25117	457	4	u.s.c	u.s.c	NOUN
inlawrev-25117	457	5	.	.	PUNCT
inlawrev-25117	458	1	§	§	PROPN
inlawrev-25117	458	2	250	250	NUM
inlawrev-25117	458	3	.	.	PUNCT
inlawrev-25117	458	4	73	73	NUM
inlawrev-25117	458	5	.	.	PUNCT
inlawrev-25117	459	1	i	i	PRON
inlawrev-25117	459	2	d.	d.	PROPN
inlawrev-25117	459	3	74	74	NUM
inlawrev-25117	459	4	.	.	PUNCT
inlawrev-25117	459	5	26	26	NUM
inlawrev-25117	459	6	u.s.c	u.s.c	NOUN
inlawrev-25117	459	7	.	.	PUNCT
inlawrev-25117	460	1	§	§	PROPN
inlawrev-25117	460	2	250(b)(2)(a	250(b)(2)(a	NUM
inlawrev-25117	460	3	)	)	PUNCT
inlawrev-25117	460	4	.	.	PUNCT
inlawrev-25117	461	1	75	75	NUM
inlawrev-25117	461	2	.	.	X
inlawrev-25117	462	1	26	26	NUM
inlawrev-25117	462	2	u.s.c	u.s.c	NOUN
inlawrev-25117	462	3	.	.	PUNCT
inlawrev-25117	463	1	§	§	PROPN
inlawrev-25117	463	2	250	250	NUM
inlawrev-25117	463	3	.	.	PUNCT
inlawrev-25117	464	1	76	76	NUM
inlawrev-25117	464	2	.	.	PUNCT
inlawrev-25117	465	1	26	26	NUM
inlawrev-25117	465	2	u.s.c	u.s.c	NOUN
inlawrev-25117	465	3	.	.	PUNCT
inlawrev-25117	466	1	§	§	PROPN
inlawrev-25117	466	2	250(b)(3	250(b)(3	NUM
inlawrev-25117	466	3	)	)	PUNCT
inlawrev-25117	466	4	.	.	PUNCT
inlawrev-25117	467	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	467	2	28348943-ilr-53-3_text.indd	28348943-ilr-53-3_text.indd	NUM
inlawrev-25117	467	3	28	28	NUM
inlawrev-25117	467	4	12/14/20	12/14/20	NUM
inlawrev-25117	467	5	9:49	9:49	NUM
inlawrev-25117	468	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	468	2	9:49	9:49	NUM
inlawrev-25117	468	3	am	am	NOUN
inlawrev-25117	468	4	2020	2020	NUM
inlawrev-25117	468	5	]	]	X
inlawrev-25117	468	6	federalizing	federalize	VERB
inlawrev-25117	468	7	tax	tax	NOUN
inlawrev-25117	468	8	justice	justice	NOUN
inlawrev-25117	468	9	479	479	NUM
inlawrev-25117	468	10	as	as	ADV
inlawrev-25117	468	11	well	well	ADV
inlawrev-25117	468	12	as	as	ADP
inlawrev-25117	468	13	de	de	X
inlawrev-25117	468	14	facto	facto	X
inlawrev-25117	468	15	contingent	contingent	NOUN
inlawrev-25117	468	16	on	on	ADP
inlawrev-25117	468	17	export	export	NOUN
inlawrev-25117	468	18	performance	performance	NOUN
inlawrev-25117	468	19	.	.	PUNCT
inlawrev-25117	469	1	77	77	NUM
inlawrev-25117	469	2	third	third	ADJ
inlawrev-25117	469	3	,	,	PUNCT
inlawrev-25117	469	4	perhaps	perhaps	ADV
inlawrev-25117	469	5	because	because	SCONJ
inlawrev-25117	469	6	of	of	ADP
inlawrev-25117	469	7	concern	concern	NOUN
inlawrev-25117	469	8	it	it	PRON
inlawrev-25117	469	9	will	will	AUX
inlawrev-25117	469	10	be	be	AUX
inlawrev-25117	469	11	struck	strike	VERB
inlawrev-25117	469	12	down	down	ADP
inlawrev-25117	469	13	,	,	PUNCT
inlawrev-25117	469	14	section	section	NOUN
inlawrev-25117	469	15	250	250	NUM
inlawrev-25117	469	16	has	have	AUX
inlawrev-25117	469	17	not	not	PART
inlawrev-25117	469	18	so	so	ADV
inlawrev-25117	469	19	far	far	ADV
inlawrev-25117	469	20	encouraged	encouraged	ADJ
inlawrev-25117	469	21	inbound	inbound	ADJ
inlawrev-25117	469	22	fdi	fdi	PROPN
inlawrev-25117	469	23	.	.	PUNCT
inlawrev-25117	470	1	78	78	NUM
inlawrev-25117	470	2	the	the	DET
inlawrev-25117	470	3	reason	reason	NOUN
inlawrev-25117	470	4	may	may	AUX
inlawrev-25117	470	5	be	be	AUX
inlawrev-25117	470	6	that	that	SCONJ
inlawrev-25117	470	7	it	it	PRON
inlawrev-25117	470	8	is	be	AUX
inlawrev-25117	470	9	too	too	ADV
inlawrev-25117	470	10	risky	risky	ADJ
inlawrev-25117	470	11	to	to	PART
inlawrev-25117	470	12	move	move	VERB
inlawrev-25117	470	13	intangibles	intangible	NOUN
inlawrev-25117	470	14	into	into	ADP
inlawrev-25117	470	15	the	the	DET
inlawrev-25117	470	16	united	united	PROPN
inlawrev-25117	470	17	states	states	PROPN
inlawrev-25117	470	18	,	,	PUNCT
inlawrev-25117	470	19	because	because	SCONJ
inlawrev-25117	470	20	it	it	PRON
inlawrev-25117	470	21	may	may	AUX
inlawrev-25117	470	22	be	be	AUX
inlawrev-25117	470	23	a	a	DET
inlawrev-25117	470	24	hotel	hotel	NOUN
inlawrev-25117	470	25	california	california	PROPN
inlawrev-25117	470	26	situation	situation	NOUN
inlawrev-25117	470	27	(	(	PUNCT
inlawrev-25117	470	28	“	"	PUNCT
inlawrev-25117	470	29	you	you	PRON
inlawrev-25117	470	30	can	can	AUX
inlawrev-25117	470	31	check	check	VERB
inlawrev-25117	470	32	in	in	ADP
inlawrev-25117	470	33	,	,	PUNCT
inlawrev-25117	470	34	but	but	CCONJ
inlawrev-25117	470	35	you	you	PRON
inlawrev-25117	470	36	can	can	AUX
inlawrev-25117	470	37	not	not	PART
inlawrev-25117	470	38	check	check	VERB
inlawrev-25117	470	39	out	out	ADP
inlawrev-25117	470	40	”	"	PUNCT
inlawrev-25117	470	41	)	)	PUNCT
inlawrev-25117	470	42	.	.	PUNCT
inlawrev-25117	471	1	79	79	NUM
inlawrev-25117	471	2	if	if	SCONJ
inlawrev-25117	471	3	the	the	DET
inlawrev-25117	471	4	law	law	NOUN
inlawrev-25117	471	5	is	be	AUX
inlawrev-25117	471	6	changed	change	VERB
inlawrev-25117	471	7	,	,	PUNCT
inlawrev-25117	471	8	then	then	ADV
inlawrev-25117	471	9	the	the	DET
inlawrev-25117	471	10	intangibles	intangible	NOUN
inlawrev-25117	471	11	are	be	AUX
inlawrev-25117	471	12	trapped	trap	VERB
inlawrev-25117	471	13	in	in	ADP
inlawrev-25117	471	14	the	the	DET
inlawrev-25117	471	15	us	we	PRON
inlawrev-25117	471	16	because	because	SCONJ
inlawrev-25117	471	17	of	of	ADP
inlawrev-25117	471	18	the	the	DET
inlawrev-25117	471	19	enhanced	enhance	VERB
inlawrev-25117	471	20	irc	irc	PROPN
inlawrev-25117	471	21	sections	section	NOUN
inlawrev-25117	471	22	367	367	NUM
inlawrev-25117	471	23	and	and	CCONJ
inlawrev-25117	471	24	482	482	NUM
inlawrev-25117	471	25	.	.	NOUN
inlawrev-25117	471	26	80	80	NUM
inlawrev-25117	471	27	overall	overall	ADJ
inlawrev-25117	471	28	,	,	PUNCT
inlawrev-25117	471	29	fdii	fdii	NOUN
inlawrev-25117	471	30	,	,	PUNCT
inlawrev-25117	471	31	like	like	ADP
inlawrev-25117	471	32	section	section	NOUN
inlawrev-25117	471	33	199	199	NUM
inlawrev-25117	471	34	,	,	PUNCT
inlawrev-25117	471	35	does	do	VERB
inlawrev-25117	471	36	little	little	ADJ
inlawrev-25117	471	37	to	to	PART
inlawrev-25117	471	38	help	help	VERB
inlawrev-25117	471	39	those	those	DET
inlawrev-25117	471	40	areas	area	NOUN
inlawrev-25117	471	41	of	of	ADP
inlawrev-25117	471	42	the	the	DET
inlawrev-25117	471	43	u.s	u.s	PROPN
inlawrev-25117	471	44	.	.	PROPN
inlawrev-25117	471	45	that	that	PRON
inlawrev-25117	471	46	need	need	VERB
inlawrev-25117	471	47	help	help	NOUN
inlawrev-25117	471	48	and	and	CCONJ
inlawrev-25117	471	49	is	be	AUX
inlawrev-25117	471	50	an	an	DET
inlawrev-25117	471	51	expensive	expensive	ADJ
inlawrev-25117	471	52	give	give	NOUN
inlawrev-25117	471	53	-	-	PUNCT
inlawrev-25117	471	54	away	away	NOUN
inlawrev-25117	471	55	to	to	ADP
inlawrev-25117	471	56	intangibles	intangible	NOUN
inlawrev-25117	471	57	and	and	CCONJ
inlawrev-25117	471	58	exports	export	NOUN
inlawrev-25117	471	59	,	,	PUNCT
inlawrev-25117	471	60	two	two	NUM
inlawrev-25117	471	61	areas	area	NOUN
inlawrev-25117	471	62	that	that	PRON
inlawrev-25117	471	63	do	do	AUX
inlawrev-25117	471	64	not	not	PART
inlawrev-25117	471	65	need	need	VERB
inlawrev-25117	471	66	help	help	NOUN
inlawrev-25117	471	67	.	.	PUNCT
inlawrev-25117	472	1	iii	iii	X
inlawrev-25117	472	2	.	.	PROPN
inlawrev-25117	472	3	amazon	amazon	PROPN
inlawrev-25117	472	4	and	and	CCONJ
inlawrev-25117	472	5	the	the	DET
inlawrev-25117	472	6	sorry	sorry	ADJ
inlawrev-25117	472	7	state	state	NOUN
inlawrev-25117	472	8	of	of	ADP
inlawrev-25117	472	9	u.s	u.s	PROPN
inlawrev-25117	472	10	.	.	PROPN
inlawrev-25117	472	11	state	state	PROPN
inlawrev-25117	472	12	and	and	CCONJ
inlawrev-25117	472	13	local	local	ADJ
inlawrev-25117	472	14	tax	tax	NOUN
inlawrev-25117	472	15	incentives	incentive	NOUN
inlawrev-25117	472	16	while	while	SCONJ
inlawrev-25117	472	17	the	the	DET
inlawrev-25117	472	18	federal	federal	ADJ
inlawrev-25117	472	19	government	government	NOUN
inlawrev-25117	472	20	does	do	VERB
inlawrev-25117	472	21	little	little	ADJ
inlawrev-25117	472	22	to	to	PART
inlawrev-25117	472	23	encourage	encourage	VERB
inlawrev-25117	472	24	investment	investment	NOUN
inlawrev-25117	472	25	in	in	ADP
inlawrev-25117	472	26	the	the	DET
inlawrev-25117	472	27	heartland	heartland	NOUN
inlawrev-25117	472	28	,	,	PUNCT
inlawrev-25117	472	29	states	state	NOUN
inlawrev-25117	472	30	and	and	CCONJ
inlawrev-25117	472	31	localities	locality	NOUN
inlawrev-25117	472	32	in	in	ADP
inlawrev-25117	472	33	the	the	DET
inlawrev-25117	472	34	u.s	u.s	PROPN
inlawrev-25117	472	35	.	.	PROPN
inlawrev-25117	472	36	have	have	AUX
inlawrev-25117	472	37	for	for	ADP
inlawrev-25117	472	38	several	several	ADJ
inlawrev-25117	472	39	decades	decade	NOUN
inlawrev-25117	472	40	been	be	AUX
inlawrev-25117	472	41	engaged	engage	VERB
inlawrev-25117	472	42	in	in	ADP
inlawrev-25117	472	43	massive	massive	ADJ
inlawrev-25117	472	44	tax	tax	NOUN
inlawrev-25117	472	45	competition	competition	NOUN
inlawrev-25117	472	46	.	.	PUNCT
inlawrev-25117	473	1	the	the	DET
inlawrev-25117	473	2	most	most	ADV
inlawrev-25117	473	3	recent	recent	ADJ
inlawrev-25117	473	4	and	and	CCONJ
inlawrev-25117	473	5	most	most	ADV
inlawrev-25117	473	6	blatant	blatant	ADJ
inlawrev-25117	473	7	illustration	illustration	NOUN
inlawrev-25117	473	8	is	be	AUX
inlawrev-25117	473	9	the	the	DET
inlawrev-25117	473	10	competition	competition	NOUN
inlawrev-25117	473	11	to	to	PART
inlawrev-25117	473	12	attract	attract	VERB
inlawrev-25117	473	13	amazon	amazon	NOUN
inlawrev-25117	473	14	’s	’s	PART
inlawrev-25117	473	15	“	"	PUNCT
inlawrev-25117	473	16	second	second	ADJ
inlawrev-25117	473	17	home	home	NOUN
inlawrev-25117	473	18	,	,	PUNCT
inlawrev-25117	473	19	”	"	PUNCT
inlawrev-25117	473	20	which	which	PRON
inlawrev-25117	473	21	is	be	AUX
inlawrev-25117	473	22	expected	expect	VERB
inlawrev-25117	473	23	to	to	PART
inlawrev-25117	473	24	create	create	VERB
inlawrev-25117	473	25	50,000	50,000	NUM
inlawrev-25117	473	26	jobs	job	NOUN
inlawrev-25117	473	27	and	and	CCONJ
inlawrev-25117	473	28	bring	bring	VERB
inlawrev-25117	473	29	in	in	ADP
inlawrev-25117	473	30	an	an	DET
inlawrev-25117	473	31	investment	investment	NOUN
inlawrev-25117	473	32	of	of	ADP
inlawrev-25117	473	33	$	$	SYM
inlawrev-25117	473	34	5	5	NUM
inlawrev-25117	473	35	billion	billion	NUM
inlawrev-25117	473	36	,	,	PUNCT
inlawrev-25117	473	37	as	as	ADV
inlawrev-25117	473	38	well	well	ADV
inlawrev-25117	473	39	as	as	ADP
inlawrev-25117	473	40	many	many	ADJ
inlawrev-25117	473	41	positive	positive	ADJ
inlawrev-25117	473	42	externalities	externality	NOUN
inlawrev-25117	473	43	(	(	PUNCT
inlawrev-25117	473	44	e.g.	e.g.	ADV
inlawrev-25117	473	45	,	,	PUNCT
inlawrev-25117	473	46	the	the	DET
inlawrev-25117	473	47	knowledge	knowledge	NOUN
inlawrev-25117	473	48	that	that	PRON
inlawrev-25117	473	49	amazon	amazon	NOUN
inlawrev-25117	473	50	employees	employee	NOUN
inlawrev-25117	473	51	take	take	VERB
inlawrev-25117	473	52	with	with	ADP
inlawrev-25117	473	53	them	they	PRON
inlawrev-25117	473	54	when	when	SCONJ
inlawrev-25117	473	55	they	they	PRON
inlawrev-25117	473	56	leave	leave	VERB
inlawrev-25117	473	57	the	the	DET
inlawrev-25117	473	58	retail	retail	ADJ
inlawrev-25117	473	59	giant	giant	NOUN
inlawrev-25117	473	60	)	)	PUNCT
inlawrev-25117	473	61	.	.	PUNCT
inlawrev-25117	474	1	two	two	NUM
inlawrev-25117	474	2	-	-	PUNCT
inlawrev-25117	474	3	hundred	hundred	NUM
inlawrev-25117	474	4	and	and	CCONJ
inlawrev-25117	474	5	thirty	thirty	NUM
inlawrev-25117	474	6	-	-	PUNCT
inlawrev-25117	474	7	eight	eight	NUM
inlawrev-25117	474	8	localities	locality	NOUN
inlawrev-25117	474	9	applied	apply	VERB
inlawrev-25117	474	10	to	to	PART
inlawrev-25117	474	11	be	be	AUX
inlawrev-25117	474	12	considered	consider	VERB
inlawrev-25117	474	13	,	,	PUNCT
inlawrev-25117	474	14	and	and	CCONJ
inlawrev-25117	474	15	amazon	amazon	NOUN
inlawrev-25117	474	16	chose	choose	VERB
inlawrev-25117	474	17	the	the	DET
inlawrev-25117	474	18	suburbs	suburb	NOUN
inlawrev-25117	474	19	of	of	ADP
inlawrev-25117	474	20	washington	washington	PROPN
inlawrev-25117	474	21	,	,	PUNCT
inlawrev-25117	474	22	d.c	d.c	PROPN
inlawrev-25117	474	23	.	.	PROPN
inlawrev-25117	474	24	,	,	PUNCT
inlawrev-25117	474	25	and	and	CCONJ
inlawrev-25117	474	26	new	new	PROPN
inlawrev-25117	474	27	york	york	PROPN
inlawrev-25117	474	28	city	city	PROPN
inlawrev-25117	474	29	from	from	ADP
inlawrev-25117	474	30	a	a	DET
inlawrev-25117	474	31	list	list	NOUN
inlawrev-25117	474	32	of	of	ADP
inlawrev-25117	474	33	twenty	twenty	NUM
inlawrev-25117	474	34	finalists	finalist	NOUN
inlawrev-25117	474	35	,	,	PUNCT
inlawrev-25117	474	36	all	all	PRON
inlawrev-25117	474	37	of	of	ADP
inlawrev-25117	474	38	whom	whom	PRON
inlawrev-25117	474	39	offered	offer	VERB
inlawrev-25117	474	40	it	it	PRON
inlawrev-25117	474	41	massive	massive	ADJ
inlawrev-25117	474	42	tax	tax	NOUN
inlawrev-25117	474	43	breaks	break	NOUN
inlawrev-25117	474	44	.	.	PUNCT
inlawrev-25117	475	1	new	new	PROPN
inlawrev-25117	475	2	york	york	PROPN
inlawrev-25117	475	3	then	then	ADV
inlawrev-25117	475	4	withdrew	withdraw	VERB
inlawrev-25117	475	5	its	its	PRON
inlawrev-25117	475	6	offer	offer	NOUN
inlawrev-25117	475	7	due	due	ADP
inlawrev-25117	475	8	to	to	ADP
inlawrev-25117	475	9	local	local	ADJ
inlawrev-25117	475	10	opposition	opposition	NOUN
inlawrev-25117	475	11	,	,	PUNCT
inlawrev-25117	475	12	resulting	result	VERB
inlawrev-25117	475	13	in	in	ADP
inlawrev-25117	475	14	washington	washington	PROPN
inlawrev-25117	475	15	being	be	AUX
inlawrev-25117	475	16	the	the	DET
inlawrev-25117	475	17	sole	sole	ADJ
inlawrev-25117	475	18	winner	winner	NOUN
inlawrev-25117	475	19	(	(	PUNCT
inlawrev-25117	475	20	which	which	PRON
inlawrev-25117	475	21	,	,	PUNCT
inlawrev-25117	475	22	given	give	VERB
inlawrev-25117	475	23	jeff	jeff	PROPN
inlawrev-25117	475	24	bezos	bezos	PROPN
inlawrev-25117	475	25	’	'	PUNCT
inlawrev-25117	475	26	ownership	ownership	NOUN
inlawrev-25117	475	27	of	of	ADP
inlawrev-25117	475	28	the	the	DET
inlawrev-25117	475	29	capital	capital	NOUN
inlawrev-25117	475	30	’s	’s	PART
inlawrev-25117	475	31	leading	lead	VERB
inlawrev-25117	475	32	newspaper	newspaper	NOUN
inlawrev-25117	475	33	and	and	CCONJ
inlawrev-25117	475	34	amazon	amazon	NOUN
inlawrev-25117	475	35	’s	’s	PART
inlawrev-25117	475	36	increasing	increase	VERB
inlawrev-25117	475	37	vulnerability	vulnerability	NOUN
inlawrev-25117	475	38	to	to	ADP
inlawrev-25117	475	39	federal	federal	ADJ
inlawrev-25117	475	40	antitrust	antitrust	ADJ
inlawrev-25117	475	41	and	and	CCONJ
inlawrev-25117	475	42	regulatory	regulatory	ADJ
inlawrev-25117	475	43	enforcement	enforcement	NOUN
inlawrev-25117	475	44	,	,	PUNCT
inlawrev-25117	475	45	may	may	AUX
inlawrev-25117	475	46	strike	strike	VERB
inlawrev-25117	475	47	some	some	PRON
inlawrev-25117	475	48	as	as	ADP
inlawrev-25117	475	49	a	a	DET
inlawrev-25117	475	50	foreordained	foreordained	ADJ
inlawrev-25117	475	51	outcome	outcome	NOUN
inlawrev-25117	475	52	)	)	PUNCT
inlawrev-25117	475	53	.	.	PUNCT
inlawrev-25117	476	1	the	the	DET
inlawrev-25117	476	2	amazon	amazon	NOUN
inlawrev-25117	476	3	saga	saga	NOUN
inlawrev-25117	476	4	illustrates	illustrate	VERB
inlawrev-25117	476	5	one	one	NUM
inlawrev-25117	476	6	problem	problem	NOUN
inlawrev-25117	476	7	with	with	ADP
inlawrev-25117	476	8	this	this	DET
inlawrev-25117	476	9	type	type	NOUN
inlawrev-25117	476	10	of	of	ADP
inlawrev-25117	476	11	tax	tax	NOUN
inlawrev-25117	476	12	competition	competition	NOUN
inlawrev-25117	476	13	:	:	PUNCT
inlawrev-25117	476	14	it	it	PRON
inlawrev-25117	476	15	confers	confer	VERB
inlawrev-25117	476	16	a	a	DET
inlawrev-25117	476	17	windfall	windfall	NOUN
inlawrev-25117	476	18	on	on	ADP
inlawrev-25117	476	19	the	the	DET
inlawrev-25117	476	20	multinational	multinational	NOUN
inlawrev-25117	476	21	.	.	PUNCT
inlawrev-25117	477	1	81	81	NUM
inlawrev-25117	477	2	amazon	amazon	NOUN
inlawrev-25117	477	3	had	have	AUX
inlawrev-25117	477	4	decided	decide	VERB
inlawrev-25117	477	5	to	to	PART
inlawrev-25117	477	6	create	create	VERB
inlawrev-25117	477	7	the	the	DET
inlawrev-25117	477	8	second	second	ADJ
inlawrev-25117	477	9	headquarters	headquarters	NOUN
inlawrev-25117	477	10	and	and	CCONJ
inlawrev-25117	477	11	would	would	AUX
inlawrev-25117	477	12	have	have	AUX
inlawrev-25117	477	13	spent	spend	VERB
inlawrev-25117	477	14	the	the	DET
inlawrev-25117	477	15	$	$	SYM
inlawrev-25117	477	16	5	5	NUM
inlawrev-25117	477	17	billion	billion	NUM
inlawrev-25117	477	18	and	and	CCONJ
inlawrev-25117	477	19	hired	hire	VERB
inlawrev-25117	477	20	the	the	DET
inlawrev-25117	477	21	50,000	50,000	NUM
inlawrev-25117	477	22	people	people	NOUN
inlawrev-25117	477	23	somewhere	somewhere	ADV
inlawrev-25117	477	24	in	in	ADP
inlawrev-25117	477	25	the	the	DET
inlawrev-25117	477	26	u.s	u.s	PROPN
inlawrev-25117	477	27	.	.	PROPN
inlawrev-25117	477	28	even	even	ADV
inlawrev-25117	477	29	if	if	SCONJ
inlawrev-25117	477	30	tax	tax	NOUN
inlawrev-25117	477	31	competition	competition	NOUN
inlawrev-25117	477	32	were	be	AUX
inlawrev-25117	477	33	banned	ban	VERB
inlawrev-25117	477	34	.	.	PUNCT
inlawrev-25117	478	1	this	this	PRON
inlawrev-25117	478	2	is	be	AUX
inlawrev-25117	478	3	precisely	precisely	ADV
inlawrev-25117	478	4	why	why	SCONJ
inlawrev-25117	478	5	such	such	ADJ
inlawrev-25117	478	6	tax	tax	NOUN
inlawrev-25117	478	7	competition	competition	NOUN
inlawrev-25117	478	8	is	be	AUX
inlawrev-25117	478	9	illegal	illegal	ADJ
inlawrev-25117	478	10	in	in	ADP
inlawrev-25117	478	11	the	the	DET
inlawrev-25117	478	12	eu	eu	PROPN
inlawrev-25117	478	13	(	(	PUNCT
inlawrev-25117	478	14	under	under	ADP
inlawrev-25117	478	15	the	the	DET
inlawrev-25117	478	16	“	"	PUNCT
inlawrev-25117	478	17	state	state	NOUN
inlawrev-25117	478	18	aid	aid	NOUN
inlawrev-25117	478	19	”	"	PUNCT
inlawrev-25117	478	20	doctrine	doctrine	NOUN
inlawrev-25117	478	21	,	,	PUNCT
inlawrev-25117	478	22	recently	recently	ADV
inlawrev-25117	478	23	applied	apply	VERB
inlawrev-25117	478	24	to	to	ADP
inlawrev-25117	478	25	ireland	ireland	PROPN
inlawrev-25117	478	26	’s	’s	PART
inlawrev-25117	478	27	tax	tax	NOUN
inlawrev-25117	478	28	breaks	break	NOUN
inlawrev-25117	478	29	for	for	ADP
inlawrev-25117	478	30	apple	apple	NOUN
inlawrev-25117	478	31	and	and	CCONJ
inlawrev-25117	478	32	luxembourg	luxembourg	PROPN
inlawrev-25117	478	33	’s	’s	PART
inlawrev-25117	478	34	for	for	ADP
inlawrev-25117	478	35	starbucks	starbuck	NOUN
inlawrev-25117	478	36	)	)	PUNCT
inlawrev-25117	478	37	,	,	PUNCT
inlawrev-25117	478	38	as	as	ADV
inlawrev-25117	478	39	well	well	ADV
inlawrev-25117	478	40	as	as	ADP
inlawrev-25117	478	41	a	a	DET
inlawrev-25117	478	42	potential	potential	ADJ
inlawrev-25117	478	43	violation	violation	NOUN
inlawrev-25117	478	44	of	of	ADP
inlawrev-25117	478	45	the	the	DET
inlawrev-25117	478	46	scm	scm	PROPN
inlawrev-25117	478	47	(	(	PUNCT
inlawrev-25117	478	48	recently	recently	ADV
inlawrev-25117	478	49	applied	apply	VERB
inlawrev-25117	478	50	to	to	ADP
inlawrev-25117	478	51	the	the	DET
inlawrev-25117	478	52	tax	tax	NOUN
inlawrev-25117	478	53	77	77	NUM
inlawrev-25117	478	54	.	.	PUNCT
inlawrev-25117	479	1	avi	avi	VERB
inlawrev-25117	479	2	-	-	PUNCT
inlawrev-25117	479	3	yonah	yonah	PROPN
inlawrev-25117	479	4	&	&	CCONJ
inlawrev-25117	479	5	vallespinos	vallespinos	PROPN
inlawrev-25117	479	6	,	,	PUNCT
inlawrev-25117	479	7	supra	supra	PROPN
inlawrev-25117	479	8	note	note	NOUN
inlawrev-25117	479	9	68	68	NUM
inlawrev-25117	479	10	.	.	PUNCT
inlawrev-25117	480	1	avi	avi	VERB
inlawrev-25117	480	2	-	-	PUNCT
inlawrev-25117	480	3	yonah	yonah	ADJ
inlawrev-25117	480	4	,	,	PUNCT
inlawrev-25117	480	5	supra	supra	PROPN
inlawrev-25117	480	6	note	note	NOUN
inlawrev-25117	480	7	68	68	NUM
inlawrev-25117	480	8	.	.	PUNCT
inlawrev-25117	481	1	for	for	ADP
inlawrev-25117	481	2	a	a	DET
inlawrev-25117	481	3	contrary	contrary	ADJ
inlawrev-25117	481	4	position	position	NOUN
inlawrev-25117	481	5	see	see	VERB
inlawrev-25117	481	6	chris	chris	PROPN
inlawrev-25117	481	7	william	william	PROPN
inlawrev-25117	481	8	sanchirico	sanchirico	PROPN
inlawrev-25117	481	9	,	,	PUNCT
inlawrev-25117	481	10	the	the	DET
inlawrev-25117	481	11	new	new	ADJ
inlawrev-25117	481	12	us	us	PROPN
inlawrev-25117	481	13	tax	tax	NOUN
inlawrev-25117	481	14	preference	preference	NOUN
inlawrev-25117	481	15	for	for	ADP
inlawrev-25117	481	16	'	'	PUNCT
inlawrev-25117	481	17	foreign	foreign	ADJ
inlawrev-25117	481	18	-	-	PUNCT
inlawrev-25117	481	19	derived	derive	VERB
inlawrev-25117	481	20	intangible	intangible	ADJ
inlawrev-25117	481	21	income	income	NOUN
inlawrev-25117	481	22	,	,	PUNCT
inlawrev-25117	481	23	'	'	PUNCT
inlawrev-25117	481	24	71	71	NUM
inlawrev-25117	481	25	tax	tax	NOUN
inlawrev-25117	481	26	l.	l.	PROPN
inlawrev-25117	481	27	rev	rev	PROPN
inlawrev-25117	481	28	.	.	PROPN
inlawrev-25117	481	29	625	625	NUM
inlawrev-25117	481	30	(	(	PUNCT
inlawrev-25117	481	31	apr	apr	PROPN
inlawrev-25117	481	32	.	.	PROPN
inlawrev-25117	481	33	30	30	NUM
inlawrev-25117	481	34	,	,	PUNCT
inlawrev-25117	481	35	2018	2018	NUM
inlawrev-25117	481	36	)	)	PUNCT
inlawrev-25117	481	37	,	,	PUNCT
inlawrev-25117	481	38	https://ssrn.com/abstract=3171091	https://ssrn.com/abstract=3171091	PROPN
inlawrev-25117	482	1	[	[	X
inlawrev-25117	482	2	perma.cc/2ukh-6ccv	perma.cc/2ukh-6ccv	NOUN
inlawrev-25117	482	3	]	]	X
inlawrev-25117	482	4	.	.	PUNCT
inlawrev-25117	483	1	78	78	NUM
inlawrev-25117	483	2	.	.	PUNCT
inlawrev-25117	484	1	see	see	VERB
inlawrev-25117	484	2	foreign	foreign	ADJ
inlawrev-25117	484	3	direct	direct	ADJ
inlawrev-25117	484	4	investment	investment	NOUN
inlawrev-25117	484	5	in	in	ADP
inlawrev-25117	484	6	the	the	DET
inlawrev-25117	484	7	united	united	PROPN
inlawrev-25117	484	8	states	states	PROPN
inlawrev-25117	484	9	,	,	PUNCT
inlawrev-25117	484	10	preliminary	preliminary	ADJ
inlawrev-25117	484	11	1st	1st	ADJ
inlawrev-25117	484	12	quarter	quarter	NOUN
inlawrev-25117	484	13	2018	2018	NUM
inlawrev-25117	484	14	,	,	PUNCT
inlawrev-25117	484	15	global	global	ADJ
inlawrev-25117	484	16	business	business	NOUN
inlawrev-25117	484	17	alliance	alliance	PROPN
inlawrev-25117	484	18	,	,	PUNCT
inlawrev-25117	484	19	(	(	PUNCT
inlawrev-25117	484	20	june	june	PROPN
inlawrev-25117	484	21	20	20	NUM
inlawrev-25117	484	22	,	,	PUNCT
inlawrev-25117	484	23	2018	2018	NUM
inlawrev-25117	484	24	)	)	PUNCT
inlawrev-25117	484	25	,	,	PUNCT
inlawrev-25117	484	26	https://ofii.org/report/foreign-direct-investment-inthe-united-states-preliminary-1st-quarter-2018	https://ofii.org/report/foreign-direct-investment-inthe-united-states-preliminary-1st-quarter-2018	PROPN
inlawrev-25117	485	1	[	[	X
inlawrev-25117	485	2	perma.cc/4sk5-4a5z	perma.cc/4sk5-4a5z	X
inlawrev-25117	485	3	]	]	X
inlawrev-25117	485	4	(	(	PUNCT
inlawrev-25117	485	5	last	last	ADV
inlawrev-25117	485	6	visited	visit	VERB
inlawrev-25117	485	7	mar	mar	PROPN
inlawrev-25117	485	8	.	.	PROPN
inlawrev-25117	485	9	20	20	NUM
inlawrev-25117	485	10	,	,	PUNCT
inlawrev-25117	485	11	2020	2020	NUM
inlawrev-25117	485	12	)	)	PUNCT
inlawrev-25117	485	13	.	.	PUNCT
inlawrev-25117	486	1	79	79	NUM
inlawrev-25117	486	2	.	.	PUNCT
inlawrev-25117	487	1	the	the	DET
inlawrev-25117	487	2	eagles	eagle	NOUN
inlawrev-25117	487	3	,	,	PUNCT
inlawrev-25117	487	4	hotel	hotel	PROPN
inlawrev-25117	487	5	california	california	PROPN
inlawrev-25117	487	6	(	(	PUNCT
inlawrev-25117	487	7	criteria	criterion	NOUN
inlawrev-25117	487	8	studios	studio	NOUN
inlawrev-25117	487	9	&	&	CCONJ
inlawrev-25117	487	10	record	record	NOUN
inlawrev-25117	487	11	plant	plant	NOUN
inlawrev-25117	487	12	studios	studio	NOUN
inlawrev-25117	487	13	1976	1976	NUM
inlawrev-25117	487	14	)	)	PUNCT
inlawrev-25117	487	15	.	.	PUNCT
inlawrev-25117	488	1	80	80	NUM
inlawrev-25117	488	2	.	.	PUNCT
inlawrev-25117	488	3	i.r.c	i.r.c	NOUN
inlawrev-25117	488	4	.	.	PUNCT
inlawrev-25117	489	1	§	§	PROPN
inlawrev-25117	489	2	§	§	PROPN
inlawrev-25117	489	3	367	367	NUM
inlawrev-25117	489	4	,	,	PUNCT
inlawrev-25117	489	5	482	482	NUM
inlawrev-25117	489	6	(	(	PUNCT
inlawrev-25117	489	7	2018	2018	NUM
inlawrev-25117	489	8	)	)	PUNCT
inlawrev-25117	489	9	.	.	PUNCT
inlawrev-25117	490	1	81	81	NUM
inlawrev-25117	490	2	.	.	PUNCT
inlawrev-25117	491	1	see	see	VERB
inlawrev-25117	491	2	reuven	reuven	PROPN
inlawrev-25117	491	3	s.	s.	PROPN
inlawrev-25117	491	4	avi	avi	PROPN
inlawrev-25117	491	5	-	-	PUNCT
inlawrev-25117	491	6	yonah	yonah	ADJ
inlawrev-25117	491	7	,	,	PUNCT
inlawrev-25117	491	8	globalization	globalization	NOUN
inlawrev-25117	491	9	,	,	PUNCT
inlawrev-25117	491	10	tax	tax	NOUN
inlawrev-25117	491	11	competition	competition	NOUN
inlawrev-25117	491	12	,	,	PUNCT
inlawrev-25117	491	13	and	and	CCONJ
inlawrev-25117	491	14	the	the	DET
inlawrev-25117	491	15	fiscal	fiscal	ADJ
inlawrev-25117	491	16	crisis	crisis	NOUN
inlawrev-25117	491	17	of	of	ADP
inlawrev-25117	491	18	the	the	DET
inlawrev-25117	491	19	welfare	welfare	NOUN
inlawrev-25117	491	20	state	state	NOUN
inlawrev-25117	491	21	,	,	PUNCT
inlawrev-25117	491	22	113	113	NUM
inlawrev-25117	491	23	harv	harv	NOUN
inlawrev-25117	491	24	.	.	PUNCT
inlawrev-25117	492	1	l.	l.	PROPN
inlawrev-25117	492	2	rev	rev	PROPN
inlawrev-25117	492	3	.	.	PROPN
inlawrev-25117	492	4	1573	1573	NUM
inlawrev-25117	492	5	(	(	PUNCT
inlawrev-25117	492	6	2000	2000	NUM
inlawrev-25117	492	7	)	)	PUNCT
inlawrev-25117	492	8	.	.	PUNCT
inlawrev-25117	493	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	493	2	29348943-ilr-53-3_text.indd	29348943-ilr-53-3_text.indd	NUM
inlawrev-25117	493	3	29	29	NUM
inlawrev-25117	493	4	12/14/20	12/14/20	NUM
inlawrev-25117	493	5	9:49	9:49	NUM
inlawrev-25117	493	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	493	7	9:49	9:49	NUM
inlawrev-25117	493	8	am	am	NOUN
inlawrev-25117	493	9	480	480	NUM
inlawrev-25117	493	10	indiana	indiana	PROPN
inlawrev-25117	493	11	law	law	PROPN
inlawrev-25117	493	12	review	review	NOUN
inlawrev-25117	494	1	[	[	X
inlawrev-25117	494	2	vol	vol	NOUN
inlawrev-25117	494	3	.	.	PUNCT
inlawrev-25117	495	1	53:461	53:461	NUM
inlawrev-25117	495	2	subsidies	subsidy	NOUN
inlawrev-25117	495	3	chicago	chicago	PROPN
inlawrev-25117	495	4	used	use	VERB
inlawrev-25117	495	5	to	to	PART
inlawrev-25117	495	6	attract	attract	VERB
inlawrev-25117	495	7	boeing	boeing	PROPN
inlawrev-25117	495	8	from	from	ADP
inlawrev-25117	495	9	seattle	seattle	PROPN
inlawrev-25117	495	10	)	)	PUNCT
inlawrev-25117	495	11	.	.	PUNCT
inlawrev-25117	496	1	however	however	ADV
inlawrev-25117	496	2	,	,	PUNCT
inlawrev-25117	496	3	from	from	ADP
inlawrev-25117	496	4	the	the	DET
inlawrev-25117	496	5	perspective	perspective	NOUN
inlawrev-25117	496	6	of	of	ADP
inlawrev-25117	496	7	the	the	DET
inlawrev-25117	496	8	locality	locality	NOUN
inlawrev-25117	496	9	,	,	PUNCT
inlawrev-25117	496	10	tax	tax	NOUN
inlawrev-25117	496	11	competition	competition	NOUN
inlawrev-25117	496	12	can	can	AUX
inlawrev-25117	496	13	be	be	AUX
inlawrev-25117	496	14	effective	effective	ADJ
inlawrev-25117	496	15	.	.	PUNCT
inlawrev-25117	497	1	spartanburg	spartanburg	PROPN
inlawrev-25117	497	2	,	,	PUNCT
inlawrev-25117	497	3	south	south	PROPN
inlawrev-25117	497	4	carolina	carolina	PROPN
inlawrev-25117	497	5	,	,	PUNCT
inlawrev-25117	497	6	benefited	benefit	VERB
inlawrev-25117	497	7	tremendously	tremendously	ADV
inlawrev-25117	497	8	from	from	ADP
inlawrev-25117	497	9	attracting	attract	VERB
inlawrev-25117	497	10	bmw	bmw	PROPN
inlawrev-25117	497	11	,	,	PUNCT
inlawrev-25117	497	12	thereby	thereby	ADV
inlawrev-25117	497	13	creating	create	VERB
inlawrev-25117	497	14	a	a	DET
inlawrev-25117	497	15	hub	hub	NOUN
inlawrev-25117	497	16	for	for	ADP
inlawrev-25117	497	17	many	many	ADJ
inlawrev-25117	497	18	other	other	ADJ
inlawrev-25117	497	19	businesses	business	NOUN
inlawrev-25117	497	20	,	,	PUNCT
inlawrev-25117	497	21	and	and	CCONJ
inlawrev-25117	497	22	so	so	ADV
inlawrev-25117	497	23	did	do	VERB
inlawrev-25117	497	24	tuscaloosa	tuscaloosa	PROPN
inlawrev-25117	497	25	,	,	PUNCT
inlawrev-25117	497	26	alabama	alabama	PROPN
inlawrev-25117	497	27	,	,	PUNCT
inlawrev-25117	497	28	when	when	SCONJ
inlawrev-25117	497	29	it	it	PRON
inlawrev-25117	497	30	attracted	attract	VERB
inlawrev-25117	497	31	daimler	daimler	NOUN
inlawrev-25117	497	32	,	,	PUNCT
inlawrev-25117	497	33	even	even	ADV
inlawrev-25117	497	34	though	though	SCONJ
inlawrev-25117	497	35	the	the	DET
inlawrev-25117	497	36	cost	cost	NOUN
inlawrev-25117	497	37	per	per	ADP
inlawrev-25117	497	38	job	job	NOUN
inlawrev-25117	497	39	was	be	AUX
inlawrev-25117	497	40	quite	quite	ADV
inlawrev-25117	497	41	high	high	ADJ
inlawrev-25117	497	42	.	.	PUNCT
inlawrev-25117	498	1	82	82	NUM
inlawrev-25117	498	2	in	in	ADP
inlawrev-25117	498	3	other	other	ADJ
inlawrev-25117	498	4	cases	case	NOUN
inlawrev-25117	498	5	,	,	PUNCT
inlawrev-25117	498	6	however	however	ADV
inlawrev-25117	498	7	,	,	PUNCT
inlawrev-25117	498	8	it	it	PRON
inlawrev-25117	498	9	is	be	AUX
inlawrev-25117	498	10	harder	hard	ADJ
inlawrev-25117	498	11	to	to	PART
inlawrev-25117	498	12	show	show	VERB
inlawrev-25117	498	13	that	that	SCONJ
inlawrev-25117	498	14	the	the	DET
inlawrev-25117	498	15	benefits	benefit	NOUN
inlawrev-25117	498	16	of	of	ADP
inlawrev-25117	498	17	tax	tax	NOUN
inlawrev-25117	498	18	competition	competition	NOUN
inlawrev-25117	498	19	exceed	exceed	VERB
inlawrev-25117	498	20	the	the	DET
inlawrev-25117	498	21	costs	cost	NOUN
inlawrev-25117	498	22	,	,	PUNCT
inlawrev-25117	498	23	and	and	CCONJ
inlawrev-25117	498	24	none	none	NOUN
inlawrev-25117	498	25	of	of	ADP
inlawrev-25117	498	26	these	these	DET
inlawrev-25117	498	27	costs	cost	NOUN
inlawrev-25117	498	28	would	would	AUX
inlawrev-25117	498	29	have	have	VERB
inlawrev-25117	498	30	to	to	PART
inlawrev-25117	498	31	be	be	AUX
inlawrev-25117	498	32	borne	bear	VERB
inlawrev-25117	498	33	if	if	SCONJ
inlawrev-25117	498	34	there	there	PRON
inlawrev-25117	498	35	was	be	VERB
inlawrev-25117	498	36	an	an	DET
inlawrev-25117	498	37	effective	effective	ADJ
inlawrev-25117	498	38	way	way	NOUN
inlawrev-25117	498	39	to	to	PART
inlawrev-25117	498	40	ban	ban	VERB
inlawrev-25117	498	41	tax	tax	NOUN
inlawrev-25117	498	42	competition	competition	NOUN
inlawrev-25117	498	43	.	.	PUNCT
inlawrev-25117	499	1	unlike	unlike	ADP
inlawrev-25117	499	2	the	the	DET
inlawrev-25117	499	3	situation	situation	NOUN
inlawrev-25117	499	4	in	in	ADP
inlawrev-25117	499	5	china	china	PROPN
inlawrev-25117	499	6	(	(	PUNCT
inlawrev-25117	499	7	described	describe	VERB
inlawrev-25117	499	8	below	below	ADV
inlawrev-25117	499	9	)	)	PUNCT
inlawrev-25117	499	10	,	,	PUNCT
inlawrev-25117	499	11	this	this	PRON
inlawrev-25117	499	12	seems	seem	VERB
inlawrev-25117	499	13	unlikely	unlikely	ADJ
inlawrev-25117	499	14	in	in	ADP
inlawrev-25117	499	15	the	the	DET
inlawrev-25117	499	16	united	united	PROPN
inlawrev-25117	499	17	states	states	PROPN
inlawrev-25117	499	18	.	.	PUNCT
inlawrev-25117	500	1	in	in	ADP
inlawrev-25117	500	2	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-25117	500	3	corp	corp	PROPN
inlawrev-25117	500	4	.	.	PROPN
inlawrev-25117	500	5	v.	v.	PROPN
inlawrev-25117	500	6	cuno	cuno	PROPN
inlawrev-25117	500	7	,	,	PUNCT
inlawrev-25117	500	8	the	the	DET
inlawrev-25117	500	9	supreme	supreme	PROPN
inlawrev-25117	500	10	court	court	PROPN
inlawrev-25117	500	11	rejected	reject	VERB
inlawrev-25117	500	12	an	an	DET
inlawrev-25117	500	13	effort	effort	NOUN
inlawrev-25117	500	14	to	to	PART
inlawrev-25117	500	15	challenge	challenge	VERB
inlawrev-25117	500	16	local	local	ADJ
inlawrev-25117	500	17	tax	tax	NOUN
inlawrev-25117	500	18	competition	competition	NOUN
inlawrev-25117	500	19	under	under	ADP
inlawrev-25117	500	20	the	the	DET
inlawrev-25117	500	21	dormant	dormant	PROPN
inlawrev-25117	500	22	commerce	commerce	PROPN
inlawrev-25117	500	23	clause	clause	NOUN
inlawrev-25117	500	24	,	,	PUNCT
inlawrev-25117	500	25	and	and	CCONJ
inlawrev-25117	500	26	congress	congress	PROPN
inlawrev-25117	500	27	seems	seem	VERB
inlawrev-25117	500	28	unlikely	unlikely	ADJ
inlawrev-25117	500	29	to	to	PART
inlawrev-25117	500	30	intervene	intervene	VERB
inlawrev-25117	500	31	.	.	PUNCT
inlawrev-25117	501	1	83	83	NUM
inlawrev-25117	502	1	the	the	DET
inlawrev-25117	502	2	fundamental	fundamental	ADJ
inlawrev-25117	502	3	problem	problem	NOUN
inlawrev-25117	502	4	of	of	ADP
inlawrev-25117	502	5	relying	rely	VERB
inlawrev-25117	502	6	on	on	ADP
inlawrev-25117	502	7	local	local	ADJ
inlawrev-25117	502	8	tax	tax	NOUN
inlawrev-25117	502	9	competition	competition	NOUN
inlawrev-25117	502	10	to	to	PART
inlawrev-25117	502	11	attract	attract	VERB
inlawrev-25117	502	12	business	business	NOUN
inlawrev-25117	502	13	to	to	ADP
inlawrev-25117	502	14	poorer	poor	ADJ
inlawrev-25117	502	15	areas	area	NOUN
inlawrev-25117	502	16	is	be	AUX
inlawrev-25117	502	17	well	well	ADV
inlawrev-25117	502	18	illustrated	illustrate	VERB
inlawrev-25117	502	19	by	by	ADP
inlawrev-25117	502	20	the	the	DET
inlawrev-25117	502	21	amazon	amazon	NOUN
inlawrev-25117	502	22	case	case	NOUN
inlawrev-25117	502	23	.	.	PUNCT
inlawrev-25117	503	1	every	every	DET
inlawrev-25117	503	2	single	single	ADJ
inlawrev-25117	503	3	one	one	NUM
inlawrev-25117	503	4	of	of	ADP
inlawrev-25117	503	5	the	the	DET
inlawrev-25117	503	6	twenty	twenty	NUM
inlawrev-25117	503	7	finalists	finalist	NOUN
inlawrev-25117	503	8	on	on	ADP
inlawrev-25117	503	9	amazon	amazon	NOUN
inlawrev-25117	503	10	’s	’s	PART
inlawrev-25117	503	11	list	list	NOUN
inlawrev-25117	503	12	is	be	AUX
inlawrev-25117	503	13	either	either	CCONJ
inlawrev-25117	503	14	on	on	ADP
inlawrev-25117	503	15	the	the	DET
inlawrev-25117	503	16	coasts	coast	NOUN
inlawrev-25117	503	17	,	,	PUNCT
inlawrev-25117	503	18	or	or	CCONJ
inlawrev-25117	503	19	,	,	PUNCT
inlawrev-25117	503	20	if	if	SCONJ
inlawrev-25117	503	21	it	it	PRON
inlawrev-25117	503	22	is	be	AUX
inlawrev-25117	503	23	in	in	ADP
inlawrev-25117	503	24	the	the	DET
inlawrev-25117	503	25	heartland	heartland	NOUN
inlawrev-25117	503	26	,	,	PUNCT
inlawrev-25117	503	27	it	it	PRON
inlawrev-25117	503	28	is	be	AUX
inlawrev-25117	503	29	an	an	DET
inlawrev-25117	503	30	already	already	ADV
inlawrev-25117	503	31	flourishing	flourish	VERB
inlawrev-25117	503	32	city	city	NOUN
inlawrev-25117	503	33	(	(	PUNCT
inlawrev-25117	503	34	nashville	nashville	PROPN
inlawrev-25117	503	35	,	,	PUNCT
inlawrev-25117	503	36	dallas	dallas	PROPN
inlawrev-25117	503	37	,	,	PUNCT
inlawrev-25117	503	38	austin	austin	PROPN
inlawrev-25117	503	39	,	,	PUNCT
inlawrev-25117	503	40	pittsburgh	pittsburgh	PROPN
inlawrev-25117	503	41	,	,	PUNCT
inlawrev-25117	503	42	and	and	CCONJ
inlawrev-25117	503	43	columbus	columbus	PROPN
inlawrev-25117	503	44	were	be	AUX
inlawrev-25117	503	45	the	the	DET
inlawrev-25117	503	46	non	non	ADJ
inlawrev-25117	503	47	-	-	ADJ
inlawrev-25117	503	48	coastal	coastal	ADJ
inlawrev-25117	503	49	finalists	finalist	NOUN
inlawrev-25117	503	50	)	)	PUNCT
inlawrev-25117	503	51	.	.	PUNCT
inlawrev-25117	504	1	these	these	DET
inlawrev-25117	504	2	places	place	NOUN
inlawrev-25117	504	3	may	may	AUX
inlawrev-25117	504	4	need	need	VERB
inlawrev-25117	504	5	amazon	amazon	NOUN
inlawrev-25117	504	6	to	to	PART
inlawrev-25117	504	7	continue	continue	VERB
inlawrev-25117	504	8	growing	grow	VERB
inlawrev-25117	504	9	,	,	PUNCT
inlawrev-25117	504	10	but	but	CCONJ
inlawrev-25117	504	11	from	from	ADP
inlawrev-25117	504	12	a	a	DET
inlawrev-25117	504	13	national	national	ADJ
inlawrev-25117	504	14	perspective	perspective	NOUN
inlawrev-25117	504	15	,	,	PUNCT
inlawrev-25117	504	16	they	they	PRON
inlawrev-25117	504	17	are	be	AUX
inlawrev-25117	504	18	already	already	ADV
inlawrev-25117	504	19	doing	do	VERB
inlawrev-25117	504	20	well	well	ADV
inlawrev-25117	504	21	.	.	PUNCT
inlawrev-25117	505	1	what	what	PRON
inlawrev-25117	505	2	we	we	PRON
inlawrev-25117	505	3	need	need	VERB
inlawrev-25117	505	4	is	be	AUX
inlawrev-25117	505	5	a	a	DET
inlawrev-25117	505	6	way	way	NOUN
inlawrev-25117	505	7	to	to	PART
inlawrev-25117	505	8	attract	attract	VERB
inlawrev-25117	505	9	amazon	amazon	NOUN
inlawrev-25117	505	10	and	and	CCONJ
inlawrev-25117	505	11	its	its	PRON
inlawrev-25117	505	12	ilk	ilk	NOUN
inlawrev-25117	505	13	to	to	ADP
inlawrev-25117	505	14	places	place	NOUN
inlawrev-25117	505	15	that	that	PRON
inlawrev-25117	505	16	are	be	AUX
inlawrev-25117	505	17	not	not	PART
inlawrev-25117	505	18	doing	do	VERB
inlawrev-25117	505	19	so	so	ADV
inlawrev-25117	505	20	well	well	ADV
inlawrev-25117	505	21	,	,	PUNCT
inlawrev-25117	505	22	as	as	SCONJ
inlawrev-25117	505	23	discussed	discuss	VERB
inlawrev-25117	505	24	in	in	ADP
inlawrev-25117	505	25	part	part	NOUN
inlawrev-25117	505	26	5	5	NUM
inlawrev-25117	505	27	below	below	ADV
inlawrev-25117	505	28	.	.	PUNCT
inlawrev-25117	506	1	iv	iv	X
inlawrev-25117	506	2	.	.	PUNCT
inlawrev-25117	507	1	two	two	NUM
inlawrev-25117	507	2	case	case	NOUN
inlawrev-25117	507	3	studies	study	NOUN
inlawrev-25117	507	4	from	from	ADP
inlawrev-25117	507	5	abroad	abroad	ADV
inlawrev-25117	507	6	:	:	PUNCT
inlawrev-25117	507	7	china	china	PROPN
inlawrev-25117	507	8	and	and	CCONJ
inlawrev-25117	507	9	israel	israel	PROPN
inlawrev-25117	507	10	many	many	ADJ
inlawrev-25117	507	11	countries	country	NOUN
inlawrev-25117	507	12	have	have	AUX
inlawrev-25117	507	13	tried	try	VERB
inlawrev-25117	507	14	to	to	PART
inlawrev-25117	507	15	use	use	VERB
inlawrev-25117	507	16	tax	tax	NOUN
inlawrev-25117	507	17	measures	measure	NOUN
inlawrev-25117	507	18	to	to	PART
inlawrev-25117	507	19	attract	attract	VERB
inlawrev-25117	507	20	investment	investment	NOUN
inlawrev-25117	507	21	to	to	ADP
inlawrev-25117	507	22	poorer	poor	ADJ
inlawrev-25117	507	23	regions	region	NOUN
inlawrev-25117	507	24	to	to	PART
inlawrev-25117	507	25	reduce	reduce	VERB
inlawrev-25117	507	26	regional	regional	ADJ
inlawrev-25117	507	27	economic	economic	ADJ
inlawrev-25117	507	28	disparities	disparity	NOUN
inlawrev-25117	507	29	.	.	PUNCT
inlawrev-25117	508	1	84	84	NUM
inlawrev-25117	508	2	in	in	ADP
inlawrev-25117	508	3	this	this	DET
inlawrev-25117	508	4	part	part	NOUN
inlawrev-25117	508	5	we	we	PRON
inlawrev-25117	508	6	will	will	AUX
inlawrev-25117	508	7	survey	survey	VERB
inlawrev-25117	508	8	two	two	NUM
inlawrev-25117	508	9	such	such	ADJ
inlawrev-25117	508	10	attempts	attempt	NOUN
inlawrev-25117	508	11	in	in	ADP
inlawrev-25117	508	12	non	non	ADJ
inlawrev-25117	508	13	-	-	ADJ
inlawrev-25117	508	14	federal	federal	ADJ
inlawrev-25117	508	15	countries	country	NOUN
inlawrev-25117	508	16	,	,	PUNCT
inlawrev-25117	508	17	china	china	PROPN
inlawrev-25117	508	18	and	and	CCONJ
inlawrev-25117	508	19	israel	israel	PROPN
inlawrev-25117	508	20	,	,	PUNCT
inlawrev-25117	508	21	which	which	PRON
inlawrev-25117	508	22	had	have	VERB
inlawrev-25117	508	23	mixed	mixed	ADJ
inlawrev-25117	508	24	results	result	NOUN
inlawrev-25117	508	25	.	.	PUNCT
inlawrev-25117	509	1	china	china	PROPN
inlawrev-25117	509	2	and	and	CCONJ
inlawrev-25117	509	3	israel	israel	PROPN
inlawrev-25117	509	4	are	be	AUX
inlawrev-25117	509	5	two	two	NUM
inlawrev-25117	509	6	very	very	ADV
inlawrev-25117	509	7	different	different	ADJ
inlawrev-25117	509	8	countries	country	NOUN
inlawrev-25117	509	9	—	—	PUNCT
inlawrev-25117	509	10	one	one	NUM
inlawrev-25117	509	11	is	be	AUX
inlawrev-25117	509	12	immense	immense	ADJ
inlawrev-25117	509	13	(	(	PUNCT
inlawrev-25117	509	14	about	about	ADV
inlawrev-25117	509	15	the	the	DET
inlawrev-25117	509	16	same	same	ADJ
inlawrev-25117	509	17	size	size	NOUN
inlawrev-25117	509	18	as	as	ADP
inlawrev-25117	509	19	the	the	DET
inlawrev-25117	509	20	united	united	PROPN
inlawrev-25117	509	21	states	states	PROPN
inlawrev-25117	509	22	,	,	PUNCT
inlawrev-25117	509	23	but	but	CCONJ
inlawrev-25117	509	24	with	with	ADP
inlawrev-25117	509	25	four	four	NUM
inlawrev-25117	509	26	times	time	NOUN
inlawrev-25117	509	27	the	the	DET
inlawrev-25117	509	28	population	population	NOUN
inlawrev-25117	509	29	)	)	PUNCT
inlawrev-25117	509	30	and	and	CCONJ
inlawrev-25117	509	31	the	the	DET
inlawrev-25117	509	32	other	other	ADJ
inlawrev-25117	509	33	tiny	tiny	ADJ
inlawrev-25117	509	34	(	(	PUNCT
inlawrev-25117	509	35	the	the	DET
inlawrev-25117	509	36	size	size	NOUN
inlawrev-25117	509	37	of	of	ADP
inlawrev-25117	509	38	new	new	PROPN
inlawrev-25117	509	39	jersey	jersey	PROPN
inlawrev-25117	509	40	,	,	PUNCT
inlawrev-25117	509	41	with	with	ADP
inlawrev-25117	509	42	eight	eight	NUM
inlawrev-25117	509	43	million	million	NUM
inlawrev-25117	509	44	people	people	NOUN
inlawrev-25117	509	45	)	)	PUNCT
inlawrev-25117	509	46	.	.	PUNCT
inlawrev-25117	510	1	but	but	CCONJ
inlawrev-25117	510	2	they	they	PRON
inlawrev-25117	510	3	have	have	VERB
inlawrev-25117	510	4	three	three	NUM
inlawrev-25117	510	5	82	82	NUM
inlawrev-25117	510	6	.	.	PUNCT
inlawrev-25117	511	1	see	see	VERB
inlawrev-25117	511	2	stephanie	stephanie	PROPN
inlawrev-25117	511	3	hernandez	hernandez	PROPN
inlawrev-25117	511	4	mcgavin	mcgavin	PROPN
inlawrev-25117	511	5	,	,	PUNCT
inlawrev-25117	511	6	how	how	SCONJ
inlawrev-25117	511	7	bmw	bmw	PROPN
inlawrev-25117	511	8	energized	energize	VERB
inlawrev-25117	511	9	an	an	DET
inlawrev-25117	511	10	entire	entire	ADJ
inlawrev-25117	511	11	state	state	NOUN
inlawrev-25117	511	12	,	,	PUNCT
inlawrev-25117	511	13	automotive	automotive	ADJ
inlawrev-25117	511	14	news	news	PROPN
inlawrev-25117	511	15	(	(	PUNCT
inlawrev-25117	511	16	sept	sept	PROPN
inlawrev-25117	511	17	.	.	PROPN
inlawrev-25117	511	18	8	8	NUM
inlawrev-25117	511	19	,	,	PUNCT
inlawrev-25117	511	20	2018	2018	NUM
inlawrev-25117	511	21	,	,	PUNCT
inlawrev-25117	511	22	1:00	1:00	NUM
inlawrev-25117	511	23	am	am	NOUN
inlawrev-25117	511	24	)	)	PUNCT
inlawrev-25117	511	25	,	,	PUNCT
inlawrev-25117	511	26	https://www.autonews.com/article/20180908/oem01/180919996/	https://www.autonews.com/article/20180908/oem01/180919996/	NOUN
inlawrev-25117	511	27	how	how	SCONJ
inlawrev-25117	511	28	-	-	PUNCT
inlawrev-25117	511	29	bmw	bmw	ADJ
inlawrev-25117	511	30	-	-	PUNCT
inlawrev-25117	511	31	energized	energize	VERB
inlawrev-25117	511	32	-	-	PUNCT
inlawrev-25117	511	33	an	an	DET
inlawrev-25117	511	34	-	-	PUNCT
inlawrev-25117	511	35	entire	entire	ADJ
inlawrev-25117	511	36	-	-	PUNCT
inlawrev-25117	511	37	state	state	NOUN
inlawrev-25117	511	38	[	[	X
inlawrev-25117	511	39	perma.cc/b933-rjvl	perma.cc/b933-rjvl	NOUN
inlawrev-25117	511	40	]	]	X
inlawrev-25117	511	41	;	;	PUNCT
inlawrev-25117	511	42	see	see	VERB
inlawrev-25117	511	43	also	also	ADV
inlawrev-25117	511	44	global	global	ADJ
inlawrev-25117	511	45	electric	electric	ADJ
inlawrev-25117	511	46	offensive	offensive	PROPN
inlawrev-25117	511	47	mercedes	mercedes	PROPN
inlawrev-25117	511	48	-	-	PUNCT
inlawrev-25117	511	49	benz	benz	PROPN
inlawrev-25117	511	50	invests	invest	VERB
inlawrev-25117	511	51	$	$	SYM
inlawrev-25117	511	52	1	1	NUM
inlawrev-25117	511	53	billion	billion	NUM
inlawrev-25117	511	54	in	in	ADP
inlawrev-25117	511	55	tuscaloosa	tuscaloosa	PROPN
inlawrev-25117	511	56	,	,	PUNCT
inlawrev-25117	511	57	creates	create	VERB
inlawrev-25117	511	58	600	600	NUM
inlawrev-25117	511	59	new	new	ADJ
inlawrev-25117	511	60	jobs	job	NOUN
inlawrev-25117	511	61	,	,	PUNCT
inlawrev-25117	511	62	daimler	daimler	PROPN
inlawrev-25117	511	63	(	(	PUNCT
inlawrev-25117	511	64	sept	sept	PROPN
inlawrev-25117	511	65	.	.	PROPN
inlawrev-25117	511	66	21	21	NUM
inlawrev-25117	511	67	,	,	PUNCT
inlawrev-25117	511	68	2017	2017	NUM
inlawrev-25117	511	69	)	)	PUNCT
inlawrev-25117	511	70	,	,	PUNCT
inlawrev-25117	511	71	https://www.daimler.com/company/locations/tuscaloosa/	https://www.daimler.com/company/locations/tuscaloosa/	PROPN
inlawrev-25117	512	1	[	[	X
inlawrev-25117	512	2	perma.cc/j6p7-c468	perma.cc/j6p7-c468	NOUN
inlawrev-25117	512	3	]	]	PUNCT
inlawrev-25117	512	4	.	.	PUNCT
inlawrev-25117	513	1	83	83	NUM
inlawrev-25117	513	2	.	.	PUNCT
inlawrev-25117	514	1	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-25117	514	2	corp	corp	PROPN
inlawrev-25117	514	3	.	.	PROPN
inlawrev-25117	514	4	v.	v.	PROPN
inlawrev-25117	514	5	cuno	cuno	PROPN
inlawrev-25117	514	6	,	,	PUNCT
inlawrev-25117	514	7	547	547	NUM
inlawrev-25117	514	8	u.s	u.s	PROPN
inlawrev-25117	514	9	.	.	PROPN
inlawrev-25117	514	10	332	332	NUM
inlawrev-25117	514	11	(	(	PUNCT
inlawrev-25117	514	12	2006	2006	NUM
inlawrev-25117	514	13	)	)	PUNCT
inlawrev-25117	514	14	.	.	PUNCT
inlawrev-25117	515	1	on	on	ADP
inlawrev-25117	515	2	cuno	cuno	PROPN
inlawrev-25117	515	3	,	,	PUNCT
inlawrev-25117	515	4	see	see	VERB
inlawrev-25117	515	5	reuven	reuven	PROPN
inlawrev-25117	515	6	s.	s.	PROPN
inlawrev-25117	515	7	aviyonah	aviyonah	PROPN
inlawrev-25117	515	8	,	,	PUNCT
inlawrev-25117	515	9	passport	passport	NOUN
inlawrev-25117	515	10	to	to	ADP
inlawrev-25117	515	11	toledo	toledo	PROPN
inlawrev-25117	515	12	:	:	PUNCT
inlawrev-25117	515	13	cuno	cuno	PROPN
inlawrev-25117	515	14	,	,	PUNCT
inlawrev-25117	515	15	the	the	DET
inlawrev-25117	515	16	world	world	NOUN
inlawrev-25117	515	17	trade	trade	NOUN
inlawrev-25117	515	18	organization	organization	NOUN
inlawrev-25117	515	19	,	,	PUNCT
inlawrev-25117	515	20	and	and	CCONJ
inlawrev-25117	515	21	the	the	DET
inlawrev-25117	515	22	european	european	PROPN
inlawrev-25117	515	23	court	court	PROPN
inlawrev-25117	515	24	of	of	ADP
inlawrev-25117	515	25	justice	justice	PROPN
inlawrev-25117	515	26	,	,	PUNCT
inlawrev-25117	515	27	109	109	NUM
inlawrev-25117	515	28	tax	tax	NOUN
inlawrev-25117	515	29	notes	note	NOUN
inlawrev-25117	515	30	1661	1661	NUM
inlawrev-25117	515	31	(	(	PUNCT
inlawrev-25117	515	32	dec	dec	PROPN
inlawrev-25117	515	33	.	.	PROPN
inlawrev-25117	515	34	26	26	NUM
inlawrev-25117	515	35	,	,	PUNCT
inlawrev-25117	515	36	2005	2005	NUM
inlawrev-25117	515	37	)	)	PUNCT
inlawrev-25117	515	38	,	,	PUNCT
inlawrev-25117	515	39	41	41	NUM
inlawrev-25117	515	40	tax	tax	NOUN
inlawrev-25117	515	41	notes	note	NOUN
inlawrev-25117	515	42	int’l	int’l	X
inlawrev-25117	515	43	289	289	NUM
inlawrev-25117	515	44	(	(	PUNCT
inlawrev-25117	515	45	jan	jan	PROPN
inlawrev-25117	515	46	.	.	PROPN
inlawrev-25117	515	47	23	23	NUM
inlawrev-25117	515	48	,	,	PUNCT
inlawrev-25117	515	49	2006	2006	NUM
inlawrev-25117	515	50	)	)	PUNCT
inlawrev-25117	515	51	.	.	PUNCT
inlawrev-25117	516	1	for	for	ADP
inlawrev-25117	516	2	an	an	DET
inlawrev-25117	516	3	argument	argument	NOUN
inlawrev-25117	516	4	that	that	SCONJ
inlawrev-25117	516	5	such	such	ADJ
inlawrev-25117	516	6	state	state	NOUN
inlawrev-25117	516	7	tax	tax	NOUN
inlawrev-25117	516	8	competition	competition	NOUN
inlawrev-25117	516	9	should	should	AUX
inlawrev-25117	516	10	be	be	AUX
inlawrev-25117	516	11	banned	ban	VERB
inlawrev-25117	516	12	under	under	ADP
inlawrev-25117	516	13	the	the	DET
inlawrev-25117	516	14	commerce	commerce	NOUN
inlawrev-25117	516	15	clause	clause	NOUN
inlawrev-25117	516	16	,	,	PUNCT
inlawrev-25117	516	17	see	see	VERB
inlawrev-25117	516	18	peter	peter	PROPN
inlawrev-25117	516	19	d.	d.	PROPN
inlawrev-25117	516	20	enrich	enrich	PROPN
inlawrev-25117	516	21	,	,	PUNCT
inlawrev-25117	516	22	saving	save	VERB
inlawrev-25117	516	23	the	the	DET
inlawrev-25117	516	24	states	state	NOUN
inlawrev-25117	516	25	from	from	ADP
inlawrev-25117	516	26	themselves	themselves	PRON
inlawrev-25117	516	27	:	:	PUNCT
inlawrev-25117	516	28	commerce	commerce	NOUN
inlawrev-25117	516	29	clause	clause	NOUN
inlawrev-25117	516	30	constraints	constraint	NOUN
inlawrev-25117	516	31	on	on	ADP
inlawrev-25117	516	32	state	state	NOUN
inlawrev-25117	516	33	tax	tax	NOUN
inlawrev-25117	516	34	incentives	incentive	NOUN
inlawrev-25117	516	35	for	for	ADP
inlawrev-25117	516	36	business	business	NOUN
inlawrev-25117	516	37	,	,	PUNCT
inlawrev-25117	516	38	110	110	NUM
inlawrev-25117	516	39	harv	harv	NOUN
inlawrev-25117	516	40	.	.	PUNCT
inlawrev-25117	517	1	l.	l.	PROPN
inlawrev-25117	517	2	rev	rev	PROPN
inlawrev-25117	517	3	.	.	PROPN
inlawrev-25117	517	4	377	377	NUM
inlawrev-25117	517	5	(	(	PUNCT
inlawrev-25117	517	6	1996	1996	NUM
inlawrev-25117	517	7	)	)	PUNCT
inlawrev-25117	517	8	.	.	PUNCT
inlawrev-25117	518	1	in	in	ADP
inlawrev-25117	518	2	china	china	PROPN
inlawrev-25117	518	3	,	,	PUNCT
inlawrev-25117	518	4	as	as	SCONJ
inlawrev-25117	518	5	we	we	PRON
inlawrev-25117	518	6	discussed	discuss	VERB
inlawrev-25117	518	7	above	above	ADV
inlawrev-25117	518	8	,	,	PUNCT
inlawrev-25117	518	9	regional	regional	ADJ
inlawrev-25117	518	10	tax	tax	NOUN
inlawrev-25117	518	11	competition	competition	NOUN
inlawrev-25117	518	12	was	be	AUX
inlawrev-25117	518	13	banned	ban	VERB
inlawrev-25117	518	14	by	by	ADP
inlawrev-25117	518	15	the	the	DET
inlawrev-25117	518	16	central	central	ADJ
inlawrev-25117	518	17	government	government	NOUN
inlawrev-25117	518	18	because	because	SCONJ
inlawrev-25117	518	19	it	it	PRON
inlawrev-25117	518	20	promoted	promote	VERB
inlawrev-25117	518	21	a	a	DET
inlawrev-25117	518	22	race	race	NOUN
inlawrev-25117	518	23	to	to	ADP
inlawrev-25117	518	24	the	the	DET
inlawrev-25117	518	25	bottom	bottom	NOUN
inlawrev-25117	518	26	,	,	PUNCT
inlawrev-25117	518	27	and	and	CCONJ
inlawrev-25117	518	28	congress	congress	PROPN
inlawrev-25117	518	29	could	could	AUX
inlawrev-25117	518	30	do	do	VERB
inlawrev-25117	518	31	the	the	DET
inlawrev-25117	518	32	same	same	ADJ
inlawrev-25117	518	33	under	under	ADP
inlawrev-25117	518	34	the	the	DET
inlawrev-25117	518	35	commerce	commerce	NOUN
inlawrev-25117	518	36	clause	clause	NOUN
inlawrev-25117	518	37	but	but	CCONJ
inlawrev-25117	518	38	is	be	AUX
inlawrev-25117	518	39	unlikely	unlikely	ADJ
inlawrev-25117	518	40	to	to	PART
inlawrev-25117	518	41	do	do	VERB
inlawrev-25117	518	42	so	so	ADV
inlawrev-25117	518	43	.	.	PUNCT
inlawrev-25117	519	1	84	84	NUM
inlawrev-25117	519	2	.	.	PUNCT
inlawrev-25117	520	1	in	in	ADP
inlawrev-25117	520	2	addition	addition	NOUN
inlawrev-25117	520	3	to	to	ADP
inlawrev-25117	520	4	china	china	PROPN
inlawrev-25117	520	5	and	and	CCONJ
inlawrev-25117	520	6	israel	israel	PROPN
inlawrev-25117	520	7	,	,	PUNCT
inlawrev-25117	520	8	tax	tax	NOUN
inlawrev-25117	520	9	measures	measure	NOUN
inlawrev-25117	520	10	to	to	PART
inlawrev-25117	520	11	aid	aid	VERB
inlawrev-25117	520	12	development	development	NOUN
inlawrev-25117	520	13	of	of	ADP
inlawrev-25117	520	14	poorer	poor	ADJ
inlawrev-25117	520	15	regions	region	NOUN
inlawrev-25117	520	16	can	can	AUX
inlawrev-25117	520	17	be	be	AUX
inlawrev-25117	520	18	found	find	VERB
inlawrev-25117	520	19	in	in	ADP
inlawrev-25117	520	20	italy	italy	PROPN
inlawrev-25117	520	21	.	.	PUNCT
inlawrev-25117	521	1	uri	uri	PROPN
inlawrev-25117	521	2	dadush	dadush	PROPN
inlawrev-25117	521	3	,	,	PUNCT
inlawrev-25117	521	4	incentives	incentive	VERB
inlawrev-25117	521	5	to	to	PART
inlawrev-25117	521	6	attract	attract	VERB
inlawrev-25117	521	7	fdi	fdi	NOUN
inlawrev-25117	521	8	,	,	PUNCT
inlawrev-25117	521	9	carnegie	carnegie	NOUN
inlawrev-25117	521	10	endowment	endowment	NOUN
inlawrev-25117	521	11	for	for	ADP
inlawrev-25117	521	12	int’l	int’l	NUM
inlawrev-25117	521	13	peace	peace	NOUN
inlawrev-25117	521	14	(	(	PUNCT
inlawrev-25117	521	15	may	may	PROPN
inlawrev-25117	521	16	1	1	NUM
inlawrev-25117	521	17	,	,	PUNCT
inlawrev-25117	521	18	2013	2013	NUM
inlawrev-25117	521	19	)	)	PUNCT
inlawrev-25117	521	20	,	,	PUNCT
inlawrev-25117	521	21	https://carnegieendowment.org/2013/05/01/incentives-to-attract-fdi-pub-52270	https://carnegieendowment.org/2013/05/01/incentives-to-attract-fdi-pub-52270	NOUN
inlawrev-25117	522	1	[	[	X
inlawrev-25117	522	2	perma.cc/gc29-h6ed	perma.cc/gc29-h6ed	NOUN
inlawrev-25117	522	3	]	]	PUNCT
inlawrev-25117	522	4	.	.	PUNCT
inlawrev-25117	523	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	523	2	30348943-ilr-53-3_text.indd	30348943-ilr-53-3_text.indd	NUM
inlawrev-25117	523	3	30	30	NUM
inlawrev-25117	524	1	12/14/20	12/14/20	NUM
inlawrev-25117	524	2	9:49	9:49	NUM
inlawrev-25117	524	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	525	1	9:49	9:49	NUM
inlawrev-25117	525	2	am	am	NOUN
inlawrev-25117	525	3	2020	2020	NUM
inlawrev-25117	525	4	]	]	X
inlawrev-25117	525	5	federalizing	federalize	VERB
inlawrev-25117	525	6	tax	tax	NOUN
inlawrev-25117	525	7	justice	justice	NOUN
inlawrev-25117	525	8	481	481	NUM
inlawrev-25117	525	9	things	thing	NOUN
inlawrev-25117	525	10	in	in	ADP
inlawrev-25117	525	11	common	common	ADJ
inlawrev-25117	525	12	.	.	PUNCT
inlawrev-25117	526	1	first	first	ADV
inlawrev-25117	526	2	,	,	PUNCT
inlawrev-25117	526	3	they	they	PRON
inlawrev-25117	526	4	have	have	VERB
inlawrev-25117	526	5	very	very	ADV
inlawrev-25117	526	6	large	large	ADJ
inlawrev-25117	526	7	regional	regional	ADJ
inlawrev-25117	526	8	disparities	disparity	NOUN
inlawrev-25117	526	9	in	in	ADP
inlawrev-25117	526	10	development	development	NOUN
inlawrev-25117	526	11	.	.	PUNCT
inlawrev-25117	527	1	in	in	ADP
inlawrev-25117	527	2	china	china	PROPN
inlawrev-25117	527	3	,	,	PUNCT
inlawrev-25117	527	4	the	the	DET
inlawrev-25117	527	5	coastal	coastal	ADJ
inlawrev-25117	527	6	regions	region	NOUN
inlawrev-25117	527	7	are	be	AUX
inlawrev-25117	527	8	highly	highly	ADV
inlawrev-25117	527	9	developed	develop	VERB
inlawrev-25117	527	10	,	,	PUNCT
inlawrev-25117	527	11	with	with	ADP
inlawrev-25117	527	12	a	a	DET
inlawrev-25117	527	13	per	per	ADP
inlawrev-25117	527	14	capita	capita	X
inlawrev-25117	527	15	gdp	gdp	NOUN
inlawrev-25117	527	16	of	of	ADP
inlawrev-25117	527	17	$	$	SYM
inlawrev-25117	527	18	19,095	19,095	NUM
inlawrev-25117	527	19	in	in	ADP
inlawrev-25117	527	20	beijing	beijing	PROPN
inlawrev-25117	527	21	,	,	PUNCT
inlawrev-25117	527	22	and	and	CCONJ
inlawrev-25117	527	23	$	$	SYM
inlawrev-25117	527	24	18,450	18,450	NUM
inlawrev-25117	527	25	in	in	ADP
inlawrev-25117	527	26	shanghai	shanghai	PROPN
inlawrev-25117	527	27	,	,	PUNCT
inlawrev-25117	527	28	and	and	CCONJ
inlawrev-25117	527	29	$	$	SYM
inlawrev-25117	527	30	15,876	15,876	NUM
inlawrev-25117	527	31	in	in	ADP
inlawrev-25117	527	32	jiangsu	jiangsu	PROPN
inlawrev-25117	527	33	,	,	PUNCT
inlawrev-25117	527	34	while	while	SCONJ
inlawrev-25117	527	35	the	the	DET
inlawrev-25117	527	36	hinterland	hinterland	NOUN
inlawrev-25117	527	37	is	be	AUX
inlawrev-25117	527	38	poor	poor	ADJ
inlawrev-25117	527	39	,	,	PUNCT
inlawrev-25117	527	40	with	with	ADP
inlawrev-25117	527	41	a	a	DET
inlawrev-25117	527	42	per	per	ADP
inlawrev-25117	527	43	capita	capita	X
inlawrev-25117	527	44	gdp	gdp	NOUN
inlawrev-25117	527	45	of	of	ADP
inlawrev-25117	527	46	$	$	SYM
inlawrev-25117	527	47	4,343	4,343	NUM
inlawrev-25117	527	48	in	in	ADP
inlawrev-25117	527	49	gansu	gansu	PROPN
inlawrev-25117	527	50	,	,	PUNCT
inlawrev-25117	527	51	$	$	SYM
inlawrev-25117	527	52	5,117	5,117	NUM
inlawrev-25117	527	53	in	in	ADP
inlawrev-25117	527	54	yunnan	yunnan	NOUN
inlawrev-25117	527	55	,	,	PUNCT
inlawrev-25117	527	56	$	$	SYM
inlawrev-25117	527	57	5,622	5,622	NUM
inlawrev-25117	527	58	in	in	ADP
inlawrev-25117	527	59	guizhou	guizhou	NOUN
inlawrev-25117	527	60	,	,	PUNCT
inlawrev-25117	527	61	and	and	CCONJ
inlawrev-25117	527	62	$	$	SYM
inlawrev-25117	527	63	5,814	5,814	NUM
inlawrev-25117	527	64	in	in	ADP
inlawrev-25117	527	65	tibet	tibet	PROPN
inlawrev-25117	527	66	.	.	PUNCT
inlawrev-25117	527	67	85	85	NUM
inlawrev-25117	527	68	in	in	ADP
inlawrev-25117	527	69	israel	israel	PROPN
inlawrev-25117	527	70	,	,	PUNCT
inlawrev-25117	527	71	the	the	DET
inlawrev-25117	527	72	tel	tel	PROPN
inlawrev-25117	527	73	aviv	aviv	PROPN
inlawrev-25117	527	74	region	region	NOUN
inlawrev-25117	527	75	is	be	AUX
inlawrev-25117	527	76	rich	rich	ADJ
inlawrev-25117	527	77	(	(	PUNCT
inlawrev-25117	527	78	responsible	responsible	ADJ
inlawrev-25117	527	79	for	for	ADP
inlawrev-25117	527	80	more	more	ADJ
inlawrev-25117	527	81	than	than	ADP
inlawrev-25117	527	82	50	50	NUM
inlawrev-25117	527	83	percent	percent	NOUN
inlawrev-25117	527	84	of	of	ADP
inlawrev-25117	527	85	israel	israel	PROPN
inlawrev-25117	527	86	’s	’s	PART
inlawrev-25117	527	87	gdp	gdp	PROPN
inlawrev-25117	527	88	,	,	PUNCT
inlawrev-25117	527	89	which	which	PRON
inlawrev-25117	527	90	was	be	AUX
inlawrev-25117	527	91	$	$	SYM
inlawrev-25117	527	92	40,258	40,258	NUM
inlawrev-25117	527	93	per	per	ADP
inlawrev-25117	527	94	capita	capita	NOUN
inlawrev-25117	527	95	for	for	ADP
inlawrev-25117	527	96	the	the	DET
inlawrev-25117	527	97	year	year	NOUN
inlawrev-25117	527	98	of	of	ADP
inlawrev-25117	527	99	2017	2017	NUM
inlawrev-25117	527	100	)	)	PUNCT
inlawrev-25117	527	101	,	,	PUNCT
inlawrev-25117	527	102	86	86	NUM
inlawrev-25117	527	103	and	and	CCONJ
inlawrev-25117	527	104	the	the	DET
inlawrev-25117	527	105	periphery	periphery	NOUN
inlawrev-25117	527	106	is	be	AUX
inlawrev-25117	527	107	considerably	considerably	ADV
inlawrev-25117	527	108	poorer	poor	ADJ
inlawrev-25117	527	109	.	.	PUNCT
inlawrev-25117	528	1	87	87	NUM
inlawrev-25117	528	2	second	second	ADJ
inlawrev-25117	528	3	,	,	PUNCT
inlawrev-25117	528	4	they	they	PRON
inlawrev-25117	528	5	are	be	AUX
inlawrev-25117	528	6	both	both	ADV
inlawrev-25117	528	7	highly	highly	ADV
inlawrev-25117	528	8	centralized	centralized	ADJ
inlawrev-25117	528	9	.	.	PUNCT
inlawrev-25117	529	1	israel	israel	PROPN
inlawrev-25117	529	2	is	be	AUX
inlawrev-25117	529	3	not	not	PART
inlawrev-25117	529	4	a	a	DET
inlawrev-25117	529	5	federal	federal	ADJ
inlawrev-25117	529	6	country	country	NOUN
inlawrev-25117	529	7	,	,	PUNCT
inlawrev-25117	529	8	and	and	CCONJ
inlawrev-25117	529	9	local	local	ADJ
inlawrev-25117	529	10	government	government	NOUN
inlawrev-25117	529	11	depends	depend	VERB
inlawrev-25117	529	12	heavily	heavily	ADV
inlawrev-25117	529	13	on	on	ADP
inlawrev-25117	529	14	the	the	DET
inlawrev-25117	529	15	central	central	ADJ
inlawrev-25117	529	16	government	government	NOUN
inlawrev-25117	529	17	.	.	PUNCT
inlawrev-25117	530	1	china	china	PROPN
inlawrev-25117	530	2	has	have	VERB
inlawrev-25117	530	3	provinces	province	NOUN
inlawrev-25117	530	4	,	,	PUNCT
inlawrev-25117	530	5	but	but	CCONJ
inlawrev-25117	530	6	governance	governance	NOUN
inlawrev-25117	530	7	is	be	AUX
inlawrev-25117	530	8	highly	highly	ADV
inlawrev-25117	530	9	centralized	centralized	ADJ
inlawrev-25117	530	10	,	,	PUNCT
inlawrev-25117	530	11	and	and	CCONJ
inlawrev-25117	530	12	major	major	ADJ
inlawrev-25117	530	13	decisions	decision	NOUN
inlawrev-25117	530	14	are	be	AUX
inlawrev-25117	530	15	made	make	VERB
inlawrev-25117	530	16	in	in	ADP
inlawrev-25117	530	17	beijing	beijing	PROPN
inlawrev-25117	530	18	.	.	PUNCT
inlawrev-25117	531	1	88	88	NUM
inlawrev-25117	531	2	third	third	ADJ
inlawrev-25117	531	3	,	,	PUNCT
inlawrev-25117	531	4	neither	neither	DET
inlawrev-25117	531	5	country	country	NOUN
inlawrev-25117	531	6	has	have	VERB
inlawrev-25117	531	7	a	a	DET
inlawrev-25117	531	8	formal	formal	ADJ
inlawrev-25117	531	9	fiscal	fiscal	ADJ
inlawrev-25117	531	10	equalization	equalization	NOUN
inlawrev-25117	531	11	mechanism	mechanism	NOUN
inlawrev-25117	531	12	.	.	PUNCT
inlawrev-25117	532	1	instead	instead	ADV
inlawrev-25117	532	2	,	,	PUNCT
inlawrev-25117	532	3	both	both	PRON
inlawrev-25117	532	4	rely	rely	VERB
inlawrev-25117	532	5	on	on	ADP
inlawrev-25117	532	6	tax	tax	NOUN
inlawrev-25117	532	7	incentives	incentive	NOUN
inlawrev-25117	532	8	to	to	PART
inlawrev-25117	532	9	entice	entice	VERB
inlawrev-25117	532	10	private	private	ADJ
inlawrev-25117	532	11	investors	investor	NOUN
inlawrev-25117	532	12	away	away	ADV
inlawrev-25117	532	13	from	from	ADP
inlawrev-25117	532	14	the	the	DET
inlawrev-25117	532	15	richer	rich	ADJ
inlawrev-25117	532	16	zones	zone	NOUN
inlawrev-25117	532	17	and	and	CCONJ
inlawrev-25117	532	18	into	into	ADP
inlawrev-25117	532	19	the	the	DET
inlawrev-25117	532	20	poorer	poor	ADJ
inlawrev-25117	532	21	ones	one	NOUN
inlawrev-25117	532	22	.	.	PUNCT
inlawrev-25117	533	1	in	in	ADP
inlawrev-25117	533	2	addition	addition	NOUN
inlawrev-25117	533	3	,	,	PUNCT
inlawrev-25117	533	4	israel	israel	PROPN
inlawrev-25117	533	5	has	have	VERB
inlawrev-25117	533	6	a	a	DET
inlawrev-25117	533	7	unique	unique	ADJ
inlawrev-25117	533	8	set	set	NOUN
inlawrev-25117	533	9	of	of	ADP
inlawrev-25117	533	10	individual	individual	ADJ
inlawrev-25117	533	11	incentives	incentive	NOUN
inlawrev-25117	533	12	.	.	PUNCT
inlawrev-25117	534	1	the	the	DET
inlawrev-25117	534	2	first	first	ADJ
inlawrev-25117	534	3	,	,	PUNCT
inlawrev-25117	534	4	in	in	ADP
inlawrev-25117	534	5	the	the	DET
inlawrev-25117	534	6	form	form	NOUN
inlawrev-25117	534	7	of	of	ADP
inlawrev-25117	534	8	tax	tax	NOUN
inlawrev-25117	534	9	incentives	incentive	NOUN
inlawrev-25117	534	10	,	,	PUNCT
inlawrev-25117	534	11	is	be	AUX
inlawrev-25117	534	12	based	base	VERB
inlawrev-25117	534	13	on	on	ADP
inlawrev-25117	534	14	residency	residency	NOUN
inlawrev-25117	534	15	in	in	ADP
inlawrev-25117	534	16	the	the	DET
inlawrev-25117	534	17	periphery	periphery	NOUN
inlawrev-25117	534	18	,	,	PUNCT
inlawrev-25117	534	19	even	even	ADV
inlawrev-25117	534	20	if	if	SCONJ
inlawrev-25117	534	21	the	the	DET
inlawrev-25117	534	22	taxpayer	taxpayer	NOUN
inlawrev-25117	534	23	works	work	VERB
inlawrev-25117	534	24	in	in	ADP
inlawrev-25117	534	25	tel	tel	PROPN
inlawrev-25117	534	26	aviv	aviv	PROPN
inlawrev-25117	534	27	.	.	PUNCT
inlawrev-25117	535	1	the	the	DET
inlawrev-25117	535	2	second	second	ADJ
inlawrev-25117	535	3	,	,	PUNCT
inlawrev-25117	535	4	in	in	ADP
inlawrev-25117	535	5	the	the	DET
inlawrev-25117	535	6	form	form	NOUN
inlawrev-25117	535	7	of	of	ADP
inlawrev-25117	535	8	special	special	ADJ
inlawrev-25117	535	9	grants	grant	NOUN
inlawrev-25117	535	10	,	,	PUNCT
inlawrev-25117	535	11	is	be	AUX
inlawrev-25117	535	12	for	for	ADP
inlawrev-25117	535	13	skilled	skilled	ADJ
inlawrev-25117	535	14	individuals	individual	NOUN
inlawrev-25117	535	15	working	work	VERB
inlawrev-25117	535	16	in	in	ADP
inlawrev-25117	535	17	periphery	periphery	NOUN
inlawrev-25117	535	18	,	,	PUNCT
inlawrev-25117	535	19	regardless	regardless	ADV
inlawrev-25117	535	20	of	of	ADP
inlawrev-25117	535	21	their	their	PRON
inlawrev-25117	535	22	residency	residency	NOUN
inlawrev-25117	535	23	.	.	PUNCT
inlawrev-25117	536	1	89	89	NUM
inlawrev-25117	537	1	the	the	DET
inlawrev-25117	537	2	main	main	ADJ
inlawrev-25117	537	3	difference	difference	NOUN
inlawrev-25117	537	4	between	between	ADP
inlawrev-25117	537	5	the	the	DET
inlawrev-25117	537	6	two	two	NUM
inlawrev-25117	537	7	sets	set	NOUN
inlawrev-25117	537	8	of	of	ADP
inlawrev-25117	537	9	incentives	incentive	NOUN
inlawrev-25117	537	10	relates	relate	VERB
inlawrev-25117	537	11	to	to	PART
inlawrev-25117	537	12	size	size	VERB
inlawrev-25117	537	13	:	:	PUNCT
inlawrev-25117	537	14	in	in	ADP
inlawrev-25117	537	15	israel	israel	PROPN
inlawrev-25117	537	16	,	,	PUNCT
inlawrev-25117	537	17	it	it	PRON
inlawrev-25117	537	18	is	be	AUX
inlawrev-25117	537	19	easy	easy	ADJ
inlawrev-25117	537	20	to	to	PART
inlawrev-25117	537	21	live	live	VERB
inlawrev-25117	537	22	in	in	ADP
inlawrev-25117	537	23	the	the	DET
inlawrev-25117	537	24	periphery	periphery	NOUN
inlawrev-25117	537	25	and	and	CCONJ
inlawrev-25117	537	26	work	work	VERB
inlawrev-25117	537	27	in	in	ADP
inlawrev-25117	537	28	tel	tel	PROPN
inlawrev-25117	537	29	aviv	aviv	PROPN
inlawrev-25117	537	30	,	,	PUNCT
inlawrev-25117	537	31	but	but	CCONJ
inlawrev-25117	537	32	that	that	PRON
inlawrev-25117	537	33	is	be	AUX
inlawrev-25117	537	34	not	not	PART
inlawrev-25117	537	35	possible	possible	ADJ
inlawrev-25117	537	36	in	in	ADP
inlawrev-25117	537	37	the	the	DET
inlawrev-25117	537	38	hinterland	hinterland	NOUN
inlawrev-25117	537	39	of	of	ADP
inlawrev-25117	537	40	china	china	PROPN
inlawrev-25117	537	41	,	,	PUNCT
inlawrev-25117	537	42	although	although	SCONJ
inlawrev-25117	537	43	(	(	PUNCT
inlawrev-25117	537	44	like	like	ADP
inlawrev-25117	537	45	the	the	DET
inlawrev-25117	537	46	united	united	PROPN
inlawrev-25117	537	47	states	states	PROPN
inlawrev-25117	537	48	)	)	PUNCT
inlawrev-25117	537	49	it	it	PRON
inlawrev-25117	537	50	is	be	AUX
inlawrev-25117	537	51	85	85	NUM
inlawrev-25117	537	52	.	.	PUNCT
inlawrev-25117	538	1	list	list	NOUN
inlawrev-25117	538	2	of	of	ADP
inlawrev-25117	538	3	chinese	chinese	ADJ
inlawrev-25117	538	4	administrative	administrative	ADJ
inlawrev-25117	538	5	divisions	division	NOUN
inlawrev-25117	538	6	by	by	ADP
inlawrev-25117	538	7	gdp	gdp	NOUN
inlawrev-25117	538	8	per	per	ADP
inlawrev-25117	538	9	capita	capita	NOUN
inlawrev-25117	538	10	,	,	PUNCT
inlawrev-25117	538	11	wikipedia	wikipedia	PROPN
inlawrev-25117	538	12	(	(	PUNCT
inlawrev-25117	538	13	2018	2018	NUM
inlawrev-25117	538	14	)	)	PUNCT
inlawrev-25117	539	1	https://zh.wikipedia.org/wiki/中国省级行政区人均地区生产总值列表#cite_note-gdppc2017-2	https://zh.wikipedia.org/wiki/中国省级行政区人均地区生产总值列表#cite_note-gdppc2017-2	NOUN
inlawrev-25117	540	1	[	[	X
inlawrev-25117	540	2	perma.cc/ls5m-9x3z	perma.cc/ls5m-9x3z	X
inlawrev-25117	540	3	]	]	X
inlawrev-25117	540	4	.	.	PUNCT
inlawrev-25117	541	1	according	accord	VERB
inlawrev-25117	541	2	to	to	ADP
inlawrev-25117	541	3	world	world	PROPN
inlawrev-25117	541	4	bank	bank	PROPN
inlawrev-25117	541	5	national	national	PROPN
inlawrev-25117	541	6	accounts	account	NOUN
inlawrev-25117	541	7	data	datum	NOUN
inlawrev-25117	541	8	and	and	CCONJ
inlawrev-25117	541	9	oecd	oecd	PROPN
inlawrev-25117	541	10	national	national	PROPN
inlawrev-25117	541	11	accounts	account	NOUN
inlawrev-25117	541	12	data	data	NOUN
inlawrev-25117	541	13	files	file	NOUN
inlawrev-25117	541	14	,	,	PUNCT
inlawrev-25117	541	15	the	the	DET
inlawrev-25117	541	16	gdp	gdp	NOUN
inlawrev-25117	541	17	per	per	ADP
inlawrev-25117	541	18	capita	capita	NOUN
inlawrev-25117	541	19	of	of	ADP
inlawrev-25117	541	20	china	china	PROPN
inlawrev-25117	541	21	was	be	AUX
inlawrev-25117	541	22	$	$	SYM
inlawrev-25117	541	23	8,117.267	8,117.267	NUM
inlawrev-25117	541	24	in	in	ADP
inlawrev-25117	541	25	2016	2016	NUM
inlawrev-25117	541	26	,	,	PUNCT
inlawrev-25117	541	27	and	and	CCONJ
inlawrev-25117	541	28	$	$	SYM
inlawrev-25117	541	29	8,826.994	8,826.994	NUM
inlawrev-25117	541	30	in	in	ADP
inlawrev-25117	541	31	2017	2017	NUM
inlawrev-25117	541	32	.	.	PUNCT
inlawrev-25117	542	1	gdp	gdp	NOUN
inlawrev-25117	542	2	per	per	ADP
inlawrev-25117	542	3	capita	capita	X
inlawrev-25117	542	4	(	(	PUNCT
inlawrev-25117	542	5	current	current	PROPN
inlawrev-25117	542	6	us.$)-china	us.$)-china	PROPN
inlawrev-25117	542	7	,	,	PUNCT
inlawrev-25117	542	8	the	the	DET
inlawrev-25117	542	9	world	world	PROPN
inlawrev-25117	542	10	bank	bank	PROPN
inlawrev-25117	542	11	(	(	PUNCT
inlawrev-25117	542	12	2019	2019	NUM
inlawrev-25117	542	13	)	)	PUNCT
inlawrev-25117	542	14	,	,	PUNCT
inlawrev-25117	542	15	https://	https://	PROPN
inlawrev-25117	542	16	data.worldbank.org/indicator/ny.gdp.pcap.cd?locations=cn	data.worldbank.org/indicator/ny.gdp.pcap.cd?locations=cn	X
inlawrev-25117	542	17	[	[	NOUN
inlawrev-25117	542	18	perma.cc/2j5r-x5yb	perma.cc/2j5r-x5yb	X
inlawrev-25117	542	19	]	]	PUNCT
inlawrev-25117	542	20	.	.	PUNCT
inlawrev-25117	543	1	86	86	NUM
inlawrev-25117	543	2	.	.	PUNCT
inlawrev-25117	544	1	see	see	VERB
inlawrev-25117	544	2	world	world	PROPN
inlawrev-25117	544	3	economic	economic	ADJ
inlawrev-25117	544	4	outlook	outlook	NOUN
inlawrev-25117	544	5	database	database	NOUN
inlawrev-25117	544	6	,	,	PUNCT
inlawrev-25117	544	7	int’l	int’l	NUM
inlawrev-25117	544	8	monetary	monetary	ADJ
inlawrev-25117	544	9	fund	fund	NOUN
inlawrev-25117	544	10	(	(	PUNCT
inlawrev-25117	544	11	april	april	PROPN
inlawrev-25117	544	12	2018	2018	NUM
inlawrev-25117	544	13	)	)	PUNCT
inlawrev-25117	544	14	,	,	PUNCT
inlawrev-25117	545	1	https://www.imf.org/external/pubs/ft/weo/2018/01/weodata/download.aspx	https://www.imf.org/external/pubs/ft/weo/2018/01/weodata/download.aspx	PROPN
inlawrev-25117	546	1	[	[	X
inlawrev-25117	546	2	perma.cc/tj6fnszh	perma.cc/tj6fnszh	NOUN
inlawrev-25117	546	3	]	]	PUNCT
inlawrev-25117	546	4	.	.	PUNCT
inlawrev-25117	547	1	87	87	NUM
inlawrev-25117	547	2	.	.	PUNCT
inlawrev-25117	547	3	gil	gil	PROPN
inlawrev-25117	547	4	solomon	solomon	PROPN
inlawrev-25117	547	5	,	,	PUNCT
inlawrev-25117	547	6	island	island	NOUN
inlawrev-25117	547	7	and	and	CCONJ
inlawrev-25117	547	8	its	its	PRON
inlawrev-25117	547	9	name	name	NOUN
inlawrev-25117	547	10	israel	israel	PROPN
inlawrev-25117	547	11	:	:	PUNCT
inlawrev-25117	547	12	the	the	DET
inlawrev-25117	547	13	dan	dan	PROPN
inlawrev-25117	547	14	region	region	PROPN
inlawrev-25117	547	15	area	area	NOUN
inlawrev-25117	547	16	is	be	AUX
inlawrev-25117	547	17	getting	get	VERB
inlawrev-25117	547	18	stronger	strong	ADJ
inlawrev-25117	547	19	and	and	CCONJ
inlawrev-25117	547	20	the	the	DET
inlawrev-25117	547	21	rest	rest	NOUN
inlawrev-25117	547	22	of	of	ADP
inlawrev-25117	547	23	the	the	DET
inlawrev-25117	547	24	country	country	NOUN
inlawrev-25117	547	25	is	be	AUX
inlawrev-25117	547	26	weakening	weaken	VERB
inlawrev-25117	547	27	,	,	PUNCT
inlawrev-25117	547	28	(	(	PUNCT
inlawrev-25117	547	29	dec	dec	PROPN
inlawrev-25117	547	30	.	.	PROPN
inlawrev-25117	547	31	24	24	NUM
inlawrev-25117	547	32	,	,	PUNCT
inlawrev-25117	547	33	2013	2013	NUM
inlawrev-25117	547	34	)	)	PUNCT
inlawrev-25117	547	35	,	,	PUNCT
inlawrev-25117	547	36	https://www.globes.co.il/news/	https://www.globes.co.il/news/	PROPN
inlawrev-25117	547	37	article.aspx?did=1000903288	article.aspx?did=1000903288	ADJ
inlawrev-25117	547	38	[	[	X
inlawrev-25117	547	39	perma.cc/n4uy-6qk3	perma.cc/n4uy-6qk3	X
inlawrev-25117	547	40	]	]	X
inlawrev-25117	547	41	.	.	PUNCT
inlawrev-25117	548	1	the	the	DET
inlawrev-25117	548	2	israeli	israeli	ADJ
inlawrev-25117	548	3	central	central	PROPN
inlawrev-25117	548	4	bureau	bureau	PROPN
inlawrev-25117	548	5	of	of	ADP
inlawrev-25117	548	6	statistics	statistic	NOUN
inlawrev-25117	548	7	(	(	PUNCT
inlawrev-25117	548	8	cbs	cbs	PROPN
inlawrev-25117	548	9	)	)	PUNCT
inlawrev-25117	548	10	stopped	stop	VERB
inlawrev-25117	548	11	publishing	publish	VERB
inlawrev-25117	548	12	statistics	statistic	NOUN
inlawrev-25117	548	13	regarding	regard	VERB
inlawrev-25117	548	14	israel	israel	PROPN
inlawrev-25117	548	15	’s	’s	PART
inlawrev-25117	548	16	gdp	gdp	PROPN
inlawrev-25117	548	17	,	,	PUNCT
inlawrev-25117	548	18	with	with	ADP
inlawrev-25117	548	19	geographical	geographical	ADJ
inlawrev-25117	548	20	segmentation	segmentation	NOUN
inlawrev-25117	548	21	.	.	PUNCT
inlawrev-25117	549	1	an	an	DET
inlawrev-25117	549	2	official	official	ADJ
inlawrev-25117	549	3	publication	publication	NOUN
inlawrev-25117	549	4	from	from	ADP
inlawrev-25117	549	5	2005	2005	NUM
inlawrev-25117	549	6	shows	show	VERB
inlawrev-25117	549	7	that	that	SCONJ
inlawrev-25117	549	8	tel	tel	PROPN
inlawrev-25117	549	9	-	-	PUNCT
inlawrev-25117	549	10	aviv	aviv	PROPN
inlawrev-25117	549	11	region	region	NOUN
inlawrev-25117	549	12	is	be	AUX
inlawrev-25117	549	13	responsible	responsible	ADJ
inlawrev-25117	549	14	for	for	ADP
inlawrev-25117	549	15	roughly	roughly	ADV
inlawrev-25117	549	16	37	37	NUM
inlawrev-25117	549	17	percent	percent	NOUN
inlawrev-25117	549	18	of	of	ADP
inlawrev-25117	549	19	israel	israel	PROPN
inlawrev-25117	549	20	’s	’s	PART
inlawrev-25117	549	21	gdp	gdp	PROPN
inlawrev-25117	549	22	,	,	PUNCT
inlawrev-25117	549	23	but	but	CCONJ
inlawrev-25117	549	24	later	later	ADV
inlawrev-25117	549	25	studies	study	NOUN
inlawrev-25117	549	26	show	show	VERB
inlawrev-25117	549	27	that	that	SCONJ
inlawrev-25117	549	28	tel	tel	PROPN
inlawrev-25117	549	29	-	-	PUNCT
inlawrev-25117	549	30	aviv	aviv	PROPN
inlawrev-25117	549	31	region	region	NOUN
inlawrev-25117	549	32	is	be	AUX
inlawrev-25117	549	33	responsible	responsible	ADJ
inlawrev-25117	549	34	for	for	ADP
inlawrev-25117	549	35	54	54	NUM
inlawrev-25117	549	36	percent	percent	NOUN
inlawrev-25117	549	37	of	of	ADP
inlawrev-25117	549	38	israel	israel	PROPN
inlawrev-25117	549	39	’s	’s	PART
inlawrev-25117	549	40	gdp	gdp	PROPN
inlawrev-25117	549	41	.	.	PUNCT
inlawrev-25117	550	1	see	see	VERB
inlawrev-25117	550	2	table	table	NOUN
inlawrev-25117	550	3	42	42	NUM
inlawrev-25117	550	4	of	of	ADP
inlawrev-25117	550	5	israel	israel	PROPN
inlawrev-25117	550	6	cbs	cbs	PROPN
inlawrev-25117	550	7	publication	publication	NOUN
inlawrev-25117	550	8	for	for	ADP
inlawrev-25117	550	9	year	year	NOUN
inlawrev-25117	550	10	2005	2005	NUM
inlawrev-25117	550	11	(	(	PUNCT
inlawrev-25117	550	12	taking	take	VERB
inlawrev-25117	550	13	into	into	ADP
inlawrev-25117	550	14	account	account	NOUN
inlawrev-25117	550	15	tel	tel	PROPN
inlawrev-25117	550	16	-	-	PUNCT
inlawrev-25117	550	17	aviv	aviv	PROPN
inlawrev-25117	550	18	and	and	CCONJ
inlawrev-25117	550	19	central	central	ADJ
inlawrev-25117	550	20	districts	district	NOUN
inlawrev-25117	550	21	)	)	PUNCT
inlawrev-25117	550	22	.	.	PUNCT
inlawrev-25117	551	1	88	88	NUM
inlawrev-25117	551	2	.	.	PUNCT
inlawrev-25117	552	1	government	government	NOUN
inlawrev-25117	552	2	of	of	ADP
inlawrev-25117	552	3	china	china	PROPN
inlawrev-25117	552	4	,	,	PUNCT
inlawrev-25117	552	5	wikipedia	wikipedia	PROPN
inlawrev-25117	552	6	(	(	PUNCT
inlawrev-25117	552	7	mar	mar	PROPN
inlawrev-25117	552	8	.	.	PROPN
inlawrev-25117	552	9	18	18	NUM
inlawrev-25117	552	10	,	,	PUNCT
inlawrev-25117	552	11	2020	2020	NUM
inlawrev-25117	552	12	)	)	PUNCT
inlawrev-25117	552	13	,	,	PUNCT
inlawrev-25117	552	14	https://en.wikipedia.org/wiki/	https://en.wikipedia.org/wiki/	NOUN
inlawrev-25117	552	15	government_of_china	government_of_china	PROPN
inlawrev-25117	553	1	[	[	X
inlawrev-25117	553	2	https://perma.cc/zb46-bev5	https://perma.cc/zb46-bev5	X
inlawrev-25117	553	3	]	]	PUNCT
inlawrev-25117	553	4	.	.	PUNCT
inlawrev-25117	554	1	89	89	NUM
inlawrev-25117	554	2	.	.	PUNCT
inlawrev-25117	554	3	auxiliary	auxiliary	ADJ
inlawrev-25117	554	4	table	table	NOUN
inlawrev-25117	554	5	for	for	ADP
inlawrev-25117	554	6	calculating	calculate	VERB
inlawrev-25117	554	7	income	income	NOUN
inlawrev-25117	554	8	tax	tax	NOUN
inlawrev-25117	554	9	from	from	ADP
inlawrev-25117	554	10	salary	salary	NOUN
inlawrev-25117	554	11	and	and	CCONJ
inlawrev-25117	554	12	wages	wage	NOUN
inlawrev-25117	554	13	for	for	ADP
inlawrev-25117	554	14	the	the	DET
inlawrev-25117	554	15	m	m	NOUN
inlawrev-25117	554	16	o	o	NOUN
inlawrev-25117	554	17	n	n	ADP
inlawrev-25117	554	18	t	t	NOUN
inlawrev-25117	555	1	h	h	NOUN
inlawrev-25117	556	1	o	o	NOUN
inlawrev-25117	556	2	f	f	PROPN
inlawrev-25117	556	3	j	j	PROPN
inlawrev-25117	556	4	a	a	PROPN
inlawrev-25117	556	5	n	n	NUM
inlawrev-25117	556	6	u	u	NOUN
inlawrev-25117	556	7	a	a	DET
inlawrev-25117	556	8	r	r	NOUN
inlawrev-25117	556	9	y	y	NOUN
inlawrev-25117	556	10	2	2	NUM
inlawrev-25117	556	11	0	0	NUM
inlawrev-25117	556	12	2	2	NUM
inlawrev-25117	556	13	0	0	NUM
inlawrev-25117	556	14	a	a	DET
inlawrev-25117	556	15	n	n	NOUN
inlawrev-25117	557	1	d	d	NOUN
inlawrev-25117	557	2	f	f	X
inlawrev-25117	557	3	o	o	NOUN
inlawrev-25117	557	4	r	r	NOUN
inlawrev-25117	557	5	t	t	NOUN
inlawrev-25117	557	6	h	h	NOUN
inlawrev-25117	557	7	,	,	PUNCT
inlawrev-25117	557	8	i	i	PRON
inlawrev-25117	557	9	s	s	VERB
inlawrev-25117	557	10	r	r	NOUN
inlawrev-25117	557	11	a	a	DET
inlawrev-25117	557	12	e	e	NOUN
inlawrev-25117	557	13	l	l	PROPN
inlawrev-25117	557	14	t	t	PROPN
inlawrev-25117	557	15	a	a	PRON
inlawrev-25117	557	16	x	x	X
inlawrev-25117	557	17	au	au	PROPN
inlawrev-25117	557	18	t	t	PROPN
inlawrev-25117	557	19	h	h	NOUN
inlawrev-25117	557	20	o	o	NOUN
inlawrev-25117	558	1	r	r	NOUN
inlawrev-25117	559	1	i	i	PRON
inlawrev-25117	559	2	t	t	PROPN
inlawrev-25117	559	3	y	y	PROPN
inlawrev-25117	559	4	(	(	PUNCT
inlawrev-25117	559	5	2020	2020	NUM
inlawrev-25117	559	6	)	)	PUNCT
inlawrev-25117	559	7	,	,	PUNCT
inlawrev-25117	559	8	h	h	NOUN
inlawrev-25117	559	9	t	t	PROPN
inlawrev-25117	559	10	t	t	PROPN
inlawrev-25117	559	11	p	p	X
inlawrev-25117	559	12	s	s	X
inlawrev-25117	559	13	:	:	PUNCT
inlawrev-25117	559	14	/	/	SYM
inlawrev-25117	559	15	/	/	SYM
inlawrev-25117	559	16	w	w	PROPN
inlawrev-25117	559	17	w	w	PROPN
inlawrev-25117	559	18	w	w	PROPN
inlawrev-25117	559	19	.	.	PUNCT
inlawrev-25117	560	1	g	g	NOUN
inlawrev-25117	560	2	o	o	NOUN
inlawrev-25117	560	3	v	v	NOUN
inlawrev-25117	560	4	.	.	PUNCT
inlawrev-25117	561	1	i	i	PRON
inlawrev-25117	561	2	l	l	NOUN
inlawrev-25117	562	1	/	/	SYM
inlawrev-25117	562	2	b	b	PROPN
inlawrev-25117	562	3	l	l	NOUN
inlawrev-25117	563	1	o	o	X
inlawrev-25117	563	2	b	b	X
inlawrev-25117	563	3	f	f	X
inlawrev-25117	563	4	o	o	NOUN
inlawrev-25117	563	5	l	l	NOUN
inlawrev-25117	564	1	d	d	X
inlawrev-25117	564	2	e	e	NOUN
inlawrev-25117	564	3	r	r	NOUN
inlawrev-25117	564	4	/	/	SYM
inlawrev-25117	564	5	g	g	NOUN
inlawrev-25117	564	6	e	e	NOUN
inlawrev-25117	564	7	n	n	ADP
inlawrev-25117	564	8	e	e	NOUN
inlawrev-25117	564	9	r	r	NOUN
inlawrev-25117	564	10	a	a	DET
inlawrev-25117	564	11	l	l	NOUN
inlawrev-25117	564	12	p	p	NOUN
inlawrev-25117	564	13	a	a	DET
inlawrev-25117	564	14	g	g	NOUN
inlawrev-25117	564	15	e	e	NOUN
inlawrev-25117	564	16	/	/	PUNCT
inlawrev-25117	564	17	i	i	PRON
inlawrev-25117	565	1	n	n	VERB
inlawrev-25117	566	1	c	c	NOUN
inlawrev-25117	566	2	o	o	NOUN
inlawrev-25117	566	3	m	m	VERB
inlawrev-25117	566	4	e	e	NOUN
inlawrev-25117	566	5	t	t	PROPN
inlawrev-25117	567	1	a	a	DET
inlawrev-25117	567	2	x	x	SYM
inlawrev-25117	567	3	m	m	VERB
inlawrev-25117	567	4	o	o	NOUN
inlawrev-25117	567	5	n	n	ADP
inlawrev-25117	567	6	t	t	NOUN
inlawrev-25117	567	7	h	h	NOUN
inlawrev-25117	567	8	l	l	NOUN
inlawrev-25117	567	9	y	y	PROPN
inlawrev-25117	567	10	d	d	X
inlawrev-25117	567	11	e	e	PROPN
inlawrev-25117	567	12	d	d	X
inlawrev-25117	567	13	u	u	X
inlawrev-25117	567	14	c	c	NOUN
inlawrev-25117	567	15	t	t	NOUN
inlawrev-25117	568	1	i	i	PRON
inlawrev-25117	568	2	o	o	VERB
inlawrev-25117	568	3	n	n	CCONJ
inlawrev-25117	568	4	s	s	PROPN
inlawrev-25117	568	5	booklet	booklet	NOUN
inlawrev-25117	568	6	/	/	SYM
inlawrev-25117	568	7	he	he	PRON
inlawrev-25117	568	8	/	/	SYM
inlawrev-25117	568	9	luachyanoar.pdf	luachyanoar.pdf	NOUN
inlawrev-25117	568	10	;	;	PUNCT
inlawrev-25117	568	11	section	section	NOUN
inlawrev-25117	568	12	11	11	NUM
inlawrev-25117	568	13	of	of	ADP
inlawrev-25117	568	14	israel	israel	PROPN
inlawrev-25117	568	15	’s	’s	PART
inlawrev-25117	568	16	income	income	NOUN
inlawrev-25117	568	17	tax	tax	NOUN
inlawrev-25117	568	18	ordinance	ordinance	NOUN
inlawrev-25117	568	19	(	(	PUNCT
inlawrev-25117	568	20	new	new	ADJ
inlawrev-25117	568	21	version	version	NOUN
inlawrev-25117	568	22	)	)	PUNCT
inlawrev-25117	568	23	57211961	57211961	NUM
inlawrev-25117	568	24	.	.	PUNCT
inlawrev-25117	569	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	569	2	31348943-ilr-53-3_text.indd	31348943-ilr-53-3_text.indd	NUM
inlawrev-25117	569	3	31	31	NUM
inlawrev-25117	569	4	12/14/20	12/14/20	PROPN
inlawrev-25117	569	5	9:49	9:49	NUM
inlawrev-25117	569	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	569	7	9:49	9:49	NUM
inlawrev-25117	569	8	am	be	AUX
inlawrev-25117	569	9	482	482	NUM
inlawrev-25117	569	10	indiana	indiana	PROPN
inlawrev-25117	569	11	law	law	PROPN
inlawrev-25117	569	12	review	review	NOUN
inlawrev-25117	570	1	[	[	X
inlawrev-25117	570	2	vol	vol	NOUN
inlawrev-25117	570	3	.	.	PUNCT
inlawrev-25117	570	4	53:461	53:461	NUM
inlawrev-25117	570	5	theoretically	theoretically	ADV
inlawrev-25117	570	6	possible	possible	ADJ
inlawrev-25117	570	7	to	to	PART
inlawrev-25117	570	8	live	live	VERB
inlawrev-25117	570	9	in	in	ADP
inlawrev-25117	570	10	the	the	DET
inlawrev-25117	570	11	countryside	countryside	NOUN
inlawrev-25117	570	12	and	and	CCONJ
inlawrev-25117	570	13	commute	commute	VERB
inlawrev-25117	570	14	to	to	ADP
inlawrev-25117	570	15	cities	city	NOUN
inlawrev-25117	570	16	in	in	ADP
inlawrev-25117	570	17	the	the	DET
inlawrev-25117	570	18	hinterland	hinterland	NOUN
inlawrev-25117	570	19	.	.	PUNCT
inlawrev-25117	571	1	the	the	DET
inlawrev-25117	571	2	following	follow	VERB
inlawrev-25117	571	3	description	description	NOUN
inlawrev-25117	571	4	of	of	ADP
inlawrev-25117	571	5	the	the	DET
inlawrev-25117	571	6	chinese	chinese	ADJ
inlawrev-25117	571	7	and	and	CCONJ
inlawrev-25117	571	8	israeli	israeli	ADJ
inlawrev-25117	571	9	tax	tax	NOUN
inlawrev-25117	571	10	incentives	incentive	NOUN
inlawrev-25117	571	11	illustrates	illustrate	VERB
inlawrev-25117	571	12	some	some	PRON
inlawrev-25117	571	13	of	of	ADP
inlawrev-25117	571	14	the	the	DET
inlawrev-25117	571	15	possible	possible	ADJ
inlawrev-25117	571	16	options	option	NOUN
inlawrev-25117	571	17	available	available	ADJ
inlawrev-25117	571	18	for	for	ADP
inlawrev-25117	571	19	regional	regional	ADJ
inlawrev-25117	571	20	tax	tax	NOUN
inlawrev-25117	571	21	incentives	incentive	NOUN
inlawrev-25117	571	22	in	in	ADP
inlawrev-25117	571	23	the	the	DET
inlawrev-25117	571	24	united	united	PROPN
inlawrev-25117	571	25	states	states	PROPN
inlawrev-25117	571	26	.	.	PUNCT
inlawrev-25117	572	1	given	give	VERB
inlawrev-25117	572	2	the	the	DET
inlawrev-25117	572	3	political	political	ADJ
inlawrev-25117	572	4	unlikelihood	unlikelihood	NOUN
inlawrev-25117	572	5	of	of	ADP
inlawrev-25117	572	6	a	a	DET
inlawrev-25117	572	7	u.s	u.s	PROPN
inlawrev-25117	572	8	.	.	PROPN
inlawrev-25117	572	9	fiscal	fiscal	ADJ
inlawrev-25117	572	10	equalization	equalization	NOUN
inlawrev-25117	572	11	program	program	NOUN
inlawrev-25117	572	12	,	,	PUNCT
inlawrev-25117	572	13	such	such	ADJ
inlawrev-25117	572	14	incentives	incentive	NOUN
inlawrev-25117	572	15	are	be	AUX
inlawrev-25117	572	16	the	the	DET
inlawrev-25117	572	17	most	most	ADV
inlawrev-25117	572	18	feasible	feasible	ADJ
inlawrev-25117	572	19	options	option	NOUN
inlawrev-25117	572	20	in	in	ADP
inlawrev-25117	572	21	creating	create	VERB
inlawrev-25117	572	22	a	a	DET
inlawrev-25117	572	23	twenty	twenty	NUM
inlawrev-25117	572	24	-	-	PUNCT
inlawrev-25117	572	25	first	first	ADJ
inlawrev-25117	572	26	-	-	PUNCT
inlawrev-25117	572	27	century	century	NOUN
inlawrev-25117	572	28	marshall	marshall	NOUN
inlawrev-25117	572	29	plan	plan	NOUN
inlawrev-25117	572	30	for	for	ADP
inlawrev-25117	572	31	those	those	DET
inlawrev-25117	572	32	areas	area	NOUN
inlawrev-25117	572	33	of	of	ADP
inlawrev-25117	572	34	the	the	DET
inlawrev-25117	572	35	u.s	u.s	PROPN
inlawrev-25117	572	36	.	.	PROPN
inlawrev-25117	572	37	left	leave	VERB
inlawrev-25117	572	38	behind	behind	ADV
inlawrev-25117	572	39	by	by	ADP
inlawrev-25117	572	40	globalization	globalization	NOUN
inlawrev-25117	572	41	.	.	PUNCT
inlawrev-25117	573	1	a.	a.	PROPN
inlawrev-25117	573	2	china	china	PROPN
inlawrev-25117	573	3	when	when	SCONJ
inlawrev-25117	573	4	china	china	PROPN
inlawrev-25117	573	5	opened	open	VERB
inlawrev-25117	573	6	its	its	PRON
inlawrev-25117	573	7	economy	economy	NOUN
inlawrev-25117	573	8	in	in	ADP
inlawrev-25117	573	9	the	the	DET
inlawrev-25117	573	10	1980s	1980	NOUN
inlawrev-25117	573	11	,	,	PUNCT
inlawrev-25117	573	12	the	the	DET
inlawrev-25117	573	13	coastal	coastal	ADJ
inlawrev-25117	573	14	areas	area	NOUN
inlawrev-25117	573	15	began	begin	VERB
inlawrev-25117	573	16	to	to	PART
inlawrev-25117	573	17	flourish	flourish	VERB
inlawrev-25117	573	18	first	first	ADV
inlawrev-25117	573	19	.	.	PUNCT
inlawrev-25117	574	1	this	this	PRON
inlawrev-25117	574	2	created	create	VERB
inlawrev-25117	574	3	a	a	DET
inlawrev-25117	574	4	gap	gap	NOUN
inlawrev-25117	574	5	between	between	ADP
inlawrev-25117	574	6	the	the	DET
inlawrev-25117	574	7	coast	coast	NOUN
inlawrev-25117	574	8	and	and	CCONJ
inlawrev-25117	574	9	the	the	DET
inlawrev-25117	574	10	hinterland	hinterland	NOUN
inlawrev-25117	574	11	that	that	PRON
inlawrev-25117	574	12	the	the	DET
inlawrev-25117	574	13	government	government	NOUN
inlawrev-25117	574	14	saw	see	VERB
inlawrev-25117	574	15	as	as	ADP
inlawrev-25117	574	16	threatening	threaten	VERB
inlawrev-25117	574	17	the	the	DET
inlawrev-25117	574	18	stability	stability	NOUN
inlawrev-25117	574	19	of	of	ADP
inlawrev-25117	574	20	the	the	DET
inlawrev-25117	574	21	country	country	NOUN
inlawrev-25117	574	22	,	,	PUNCT
inlawrev-25117	574	23	given	give	VERB
inlawrev-25117	574	24	china	china	PROPN
inlawrev-25117	574	25	’s	’s	PART
inlawrev-25117	574	26	long	long	ADJ
inlawrev-25117	574	27	history	history	NOUN
inlawrev-25117	574	28	of	of	ADP
inlawrev-25117	574	29	successive	successive	ADJ
inlawrev-25117	574	30	break	break	NOUN
inlawrev-25117	574	31	-	-	PUNCT
inlawrev-25117	574	32	ups	up	NOUN
inlawrev-25117	574	33	.	.	PUNCT
inlawrev-25117	575	1	consequently	consequently	ADV
inlawrev-25117	575	2	,	,	PUNCT
inlawrev-25117	575	3	in	in	ADP
inlawrev-25117	575	4	2001	2001	NUM
inlawrev-25117	575	5	,	,	PUNCT
inlawrev-25117	575	6	the	the	DET
inlawrev-25117	575	7	central	central	ADJ
inlawrev-25117	575	8	government	government	NOUN
inlawrev-25117	575	9	launched	launch	VERB
inlawrev-25117	575	10	the	the	DET
inlawrev-25117	575	11	“	"	PUNCT
inlawrev-25117	575	12	develop	develop	VERB
inlawrev-25117	575	13	the	the	DET
inlawrev-25117	575	14	west	west	ADJ
inlawrev-25117	575	15	”	"	PUNCT
inlawrev-25117	575	16	plan	plan	NOUN
inlawrev-25117	575	17	,	,	PUNCT
inlawrev-25117	575	18	followed	follow	VERB
inlawrev-25117	575	19	in	in	ADP
inlawrev-25117	575	20	2004	2004	NUM
inlawrev-25117	575	21	by	by	ADP
inlawrev-25117	575	22	a	a	DET
inlawrev-25117	575	23	similar	similar	ADJ
inlawrev-25117	575	24	plan	plan	NOUN
inlawrev-25117	575	25	for	for	ADP
inlawrev-25117	575	26	the	the	DET
inlawrev-25117	575	27	central	central	ADJ
inlawrev-25117	575	28	provinces	province	NOUN
inlawrev-25117	575	29	.	.	PUNCT
inlawrev-25117	576	1	these	these	DET
inlawrev-25117	576	2	plans	plan	NOUN
inlawrev-25117	576	3	included	include	VERB
inlawrev-25117	576	4	tax	tax	NOUN
inlawrev-25117	576	5	reliefs	relief	NOUN
inlawrev-25117	576	6	,	,	PUNCT
inlawrev-25117	576	7	but	but	CCONJ
inlawrev-25117	576	8	also	also	ADV
inlawrev-25117	576	9	massive	massive	ADJ
inlawrev-25117	576	10	government	government	NOUN
inlawrev-25117	576	11	investment	investment	NOUN
inlawrev-25117	576	12	in	in	ADP
inlawrev-25117	576	13	infrastructure	infrastructure	NOUN
inlawrev-25117	576	14	projects	project	NOUN
inlawrev-25117	576	15	.	.	PUNCT
inlawrev-25117	577	1	90	90	NUM
inlawrev-25117	577	2	under	under	ADP
inlawrev-25117	577	3	the	the	DET
inlawrev-25117	577	4	original	original	ADJ
inlawrev-25117	577	5	great	great	ADJ
inlawrev-25117	577	6	western	western	ADJ
inlawrev-25117	577	7	development	development	NOUN
inlawrev-25117	577	8	strategy	strategy	NOUN
inlawrev-25117	577	9	of	of	ADP
inlawrev-25117	577	10	2001	2001	NUM
inlawrev-25117	577	11	,	,	PUNCT
inlawrev-25117	577	12	there	there	PRON
inlawrev-25117	577	13	were	be	VERB
inlawrev-25117	577	14	two	two	NUM
inlawrev-25117	577	15	main	main	ADJ
inlawrev-25117	577	16	forms	form	NOUN
inlawrev-25117	577	17	of	of	ADP
inlawrev-25117	577	18	tax	tax	NOUN
inlawrev-25117	577	19	incentive	incentive	NOUN
inlawrev-25117	577	20	available	available	ADJ
inlawrev-25117	577	21	for	for	ADP
inlawrev-25117	577	22	investors	investor	NOUN
inlawrev-25117	577	23	in	in	ADP
inlawrev-25117	577	24	the	the	DET
inlawrev-25117	577	25	hinterland	hinterland	NOUN
inlawrev-25117	577	26	.	.	PUNCT
inlawrev-25117	578	1	91	91	NUM
inlawrev-25117	579	1	first	first	ADV
inlawrev-25117	579	2	,	,	PUNCT
inlawrev-25117	579	3	a	a	DET
inlawrev-25117	579	4	domestic	domestic	ADJ
inlawrev-25117	579	5	or	or	CCONJ
inlawrev-25117	579	6	foreign	foreign	ADJ
inlawrev-25117	579	7	enterprise	enterprise	NOUN
inlawrev-25117	579	8	investing	invest	VERB
inlawrev-25117	579	9	in	in	ADP
inlawrev-25117	579	10	the	the	DET
inlawrev-25117	579	11	hinterland	hinterland	NOUN
inlawrev-25117	579	12	could	could	AUX
inlawrev-25117	579	13	enjoy	enjoy	VERB
inlawrev-25117	579	14	a	a	DET
inlawrev-25117	579	15	reduced	reduce	VERB
inlawrev-25117	579	16	tax	tax	NOUN
inlawrev-25117	579	17	rate	rate	NOUN
inlawrev-25117	579	18	of	of	ADP
inlawrev-25117	579	19	15	15	NUM
inlawrev-25117	579	20	percent	percent	NOUN
inlawrev-25117	579	21	(	(	PUNCT
inlawrev-25117	579	22	compared	compare	VERB
inlawrev-25117	579	23	to	to	ADP
inlawrev-25117	579	24	the	the	DET
inlawrev-25117	579	25	general	general	ADJ
inlawrev-25117	579	26	corporate	corporate	ADJ
inlawrev-25117	579	27	tax	tax	NOUN
inlawrev-25117	579	28	rate	rate	NOUN
inlawrev-25117	579	29	of	of	ADP
inlawrev-25117	579	30	25	25	NUM
inlawrev-25117	579	31	percent	percent	NOUN
inlawrev-25117	579	32	)	)	PUNCT
inlawrev-25117	579	33	from	from	ADP
inlawrev-25117	579	34	2001	2001	NUM
inlawrev-25117	579	35	to	to	ADP
inlawrev-25117	579	36	2010	2010	NUM
inlawrev-25117	579	37	.	.	PUNCT
inlawrev-25117	580	1	second	second	ADJ
inlawrev-25117	580	2	,	,	PUNCT
inlawrev-25117	580	3	the	the	DET
inlawrev-25117	580	4	newly	newly	ADV
inlawrev-25117	580	5	established	establish	VERB
inlawrev-25117	580	6	enterprises	enterprise	NOUN
inlawrev-25117	580	7	set	set	VERB
inlawrev-25117	580	8	up	up	ADP
inlawrev-25117	580	9	in	in	ADP
inlawrev-25117	580	10	the	the	DET
inlawrev-25117	580	11	western	western	ADJ
inlawrev-25117	580	12	region	region	NOUN
inlawrev-25117	580	13	engaging	engage	VERB
inlawrev-25117	580	14	in	in	ADP
inlawrev-25117	580	15	transportation	transportation	NOUN
inlawrev-25117	580	16	,	,	PUNCT
inlawrev-25117	580	17	utilities	utility	NOUN
inlawrev-25117	580	18	,	,	PUNCT
inlawrev-25117	580	19	water	water	NOUN
inlawrev-25117	580	20	conservation	conservation	NOUN
inlawrev-25117	580	21	projects	project	NOUN
inlawrev-25117	580	22	,	,	PUNCT
inlawrev-25117	580	23	postal	postal	ADJ
inlawrev-25117	580	24	service	service	NOUN
inlawrev-25117	580	25	and	and	CCONJ
inlawrev-25117	580	26	television	television	NOUN
inlawrev-25117	580	27	broadcasting	broadcasting	NOUN
inlawrev-25117	580	28	could	could	AUX
inlawrev-25117	580	29	enjoy	enjoy	VERB
inlawrev-25117	580	30	a	a	DET
inlawrev-25117	580	31	corporate	corporate	ADJ
inlawrev-25117	580	32	income	income	NOUN
inlawrev-25117	580	33	tax	tax	NOUN
inlawrev-25117	580	34	holiday	holiday	NOUN
inlawrev-25117	580	35	(	(	PUNCT
inlawrev-25117	580	36	0	0	NUM
inlawrev-25117	580	37	-	-	PUNCT
inlawrev-25117	580	38	percent	percent	NOUN
inlawrev-25117	580	39	rate	rate	NOUN
inlawrev-25117	580	40	)	)	PUNCT
inlawrev-25117	580	41	for	for	ADP
inlawrev-25117	580	42	two	two	NUM
inlawrev-25117	580	43	years	year	NOUN
inlawrev-25117	580	44	followed	follow	VERB
inlawrev-25117	580	45	by	by	ADP
inlawrev-25117	580	46	three	three	NUM
inlawrev-25117	580	47	years	year	NOUN
inlawrev-25117	580	48	at	at	ADP
inlawrev-25117	580	49	12.5	12.5	NUM
inlawrev-25117	580	50	percent	percent	NOUN
inlawrev-25117	580	51	.	.	PUNCT
inlawrev-25117	581	1	92	92	NUM
inlawrev-25117	581	2	these	these	DET
inlawrev-25117	581	3	provisions	provision	NOUN
inlawrev-25117	581	4	were	be	AUX
inlawrev-25117	581	5	extended	extend	VERB
inlawrev-25117	581	6	in	in	ADP
inlawrev-25117	581	7	2011	2011	NUM
inlawrev-25117	581	8	for	for	ADP
inlawrev-25117	581	9	another	another	DET
inlawrev-25117	581	10	ten	ten	NUM
inlawrev-25117	581	11	years	year	NOUN
inlawrev-25117	581	12	.	.	PUNCT
inlawrev-25117	582	1	93	93	NUM
inlawrev-25117	582	2	between	between	ADP
inlawrev-25117	582	3	the	the	DET
inlawrev-25117	582	4	early	early	ADJ
inlawrev-25117	582	5	2000	2000	NUM
inlawrev-25117	582	6	and	and	CCONJ
inlawrev-25117	582	7	2013	2013	NUM
inlawrev-25117	582	8	,	,	PUNCT
inlawrev-25117	582	9	growth	growth	NOUN
inlawrev-25117	582	10	in	in	ADP
inlawrev-25117	582	11	the	the	DET
inlawrev-25117	582	12	interior	interior	NOUN
inlawrev-25117	582	13	soared	soar	VERB
inlawrev-25117	582	14	,	,	PUNCT
inlawrev-25117	582	15	and	and	CCONJ
inlawrev-25117	582	16	the	the	DET
inlawrev-25117	582	17	gap	gap	NOUN
inlawrev-25117	582	18	with	with	ADP
inlawrev-25117	582	19	the	the	DET
inlawrev-25117	582	20	coasts	coast	NOUN
inlawrev-25117	582	21	was	be	AUX
inlawrev-25117	582	22	reduced	reduce	VERB
inlawrev-25117	582	23	.	.	PUNCT
inlawrev-25117	583	1	but	but	CCONJ
inlawrev-25117	583	2	since	since	SCONJ
inlawrev-25117	583	3	2013	2013	NUM
inlawrev-25117	583	4	,	,	PUNCT
inlawrev-25117	583	5	while	while	SCONJ
inlawrev-25117	583	6	the	the	DET
inlawrev-25117	583	7	hinterland	hinterland	NOUN
inlawrev-25117	583	8	continued	continue	VERB
inlawrev-25117	583	9	to	to	PART
inlawrev-25117	583	10	grow	grow	VERB
inlawrev-25117	583	11	,	,	PUNCT
inlawrev-25117	583	12	the	the	DET
inlawrev-25117	583	13	coasts	coast	NOUN
inlawrev-25117	583	14	(	(	PUNCT
inlawrev-25117	583	15	especially	especially	ADV
inlawrev-25117	583	16	the	the	DET
inlawrev-25117	583	17	south	south	NOUN
inlawrev-25117	583	18	)	)	PUNCT
inlawrev-25117	583	19	grew	grow	VERB
inlawrev-25117	583	20	much	much	ADV
inlawrev-25117	583	21	more	more	ADV
inlawrev-25117	583	22	rapidly	rapidly	ADV
inlawrev-25117	583	23	.	.	PUNCT
inlawrev-25117	584	1	from	from	ADP
inlawrev-25117	584	2	2003	2003	NUM
inlawrev-25117	584	3	to	to	ADP
inlawrev-25117	584	4	90	90	NUM
inlawrev-25117	584	5	.	.	PUNCT
inlawrev-25117	585	1	government	government	NOUN
inlawrev-25117	585	2	of	of	ADP
inlawrev-25117	585	3	china	china	PROPN
inlawrev-25117	585	4	,	,	PUNCT
inlawrev-25117	585	5	supra	supra	PROPN
inlawrev-25117	585	6	note	note	PROPN
inlawrev-25117	585	7	88	88	NUM
inlawrev-25117	585	8	.	.	PUNCT
inlawrev-25117	585	9	91	91	NUM
inlawrev-25117	585	10	.	.	PUNCT
inlawrev-25117	586	1	under	under	ADP
inlawrev-25117	586	2	article	article	NOUN
inlawrev-25117	586	3	4	4	NUM
inlawrev-25117	586	4	of	of	ADP
inlawrev-25117	586	5	the	the	DET
inlawrev-25117	586	6	notice	notice	NOUN
inlawrev-25117	586	7	no	no	INTJ
inlawrev-25117	586	8	.	.	NOUN
inlawrev-25117	587	1	58	58	NUM
inlawrev-25117	587	2	of	of	ADP
inlawrev-25117	587	3	2011	2011	NUM
inlawrev-25117	587	4	(	(	PUNCT
inlawrev-25117	587	5	caishui	caishui	PROPN
inlawrev-25117	587	6	)	)	PUNCT
inlawrev-25117	587	7	,	,	PUNCT
inlawrev-25117	587	8	the	the	DET
inlawrev-25117	587	9	western	western	ADJ
inlawrev-25117	587	10	regions	region	NOUN
inlawrev-25117	587	11	having	have	VERB
inlawrev-25117	587	12	tax	tax	NOUN
inlawrev-25117	587	13	reliefs	relief	NOUN
inlawrev-25117	587	14	include	include	VERB
inlawrev-25117	587	15	twelve	twelve	NUM
inlawrev-25117	587	16	provincial	provincial	ADJ
inlawrev-25117	587	17	-	-	PUNCT
inlawrev-25117	587	18	level	level	NOUN
inlawrev-25117	587	19	administrative	administrative	ADJ
inlawrev-25117	587	20	units	unit	NOUN
inlawrev-25117	587	21	:	:	PUNCT
inlawrev-25117	587	22	chongqing	chongqing	PROPN
inlawrev-25117	587	23	,	,	PUNCT
inlawrev-25117	587	24	sichuan	sichuan	PROPN
inlawrev-25117	587	25	,	,	PUNCT
inlawrev-25117	587	26	guizhou	guizhou	PROPN
inlawrev-25117	587	27	,	,	PUNCT
inlawrev-25117	587	28	yunnan	yunnan	PROPN
inlawrev-25117	587	29	,	,	PUNCT
inlawrev-25117	587	30	xizang	xizang	PROPN
inlawrev-25117	588	1	[	[	X
inlawrev-25117	588	2	tibet	tibet	PROPN
inlawrev-25117	588	3	]	]	X
inlawrev-25117	588	4	,	,	PUNCT
inlawrev-25117	588	5	shaanxi	shaanxi	PROPN
inlawrev-25117	588	6	,	,	PUNCT
inlawrev-25117	588	7	gansu	gansu	PROPN
inlawrev-25117	588	8	,	,	PUNCT
inlawrev-25117	588	9	ningxia	ningxia	PROPN
inlawrev-25117	588	10	,	,	PUNCT
inlawrev-25117	588	11	qinghai	qinghai	PROPN
inlawrev-25117	588	12	,	,	PUNCT
inlawrev-25117	588	13	xinjiang	xinjiang	PROPN
inlawrev-25117	588	14	,	,	PUNCT
inlawrev-25117	588	15	inner	inner	PROPN
inlawrev-25117	588	16	mongolia	mongolia	PROPN
inlawrev-25117	588	17	,	,	PUNCT
inlawrev-25117	588	18	and	and	CCONJ
inlawrev-25117	588	19	guangxi	guangxi	PROPN
inlawrev-25117	588	20	.	.	PUNCT
inlawrev-25117	589	1	additionally	additionally	ADV
inlawrev-25117	589	2	,	,	PUNCT
inlawrev-25117	589	3	xiangxi	xiangxi	PROPN
inlawrev-25117	589	4	autonomous	autonomous	ADJ
inlawrev-25117	589	5	prefecture	prefecture	PROPN
inlawrev-25117	589	6	of	of	ADP
inlawrev-25117	589	7	hunan	hunan	PROPN
inlawrev-25117	589	8	province	province	PROPN
inlawrev-25117	589	9	,	,	PUNCT
inlawrev-25117	589	10	enshi	enshi	PROPN
inlawrev-25117	589	11	autonomous	autonomous	PROPN
inlawrev-25117	589	12	prefecture	prefecture	NOUN
inlawrev-25117	589	13	of	of	ADP
inlawrev-25117	589	14	hubei	hubei	PROPN
inlawrev-25117	589	15	province	province	PROPN
inlawrev-25117	589	16	and	and	CCONJ
inlawrev-25117	589	17	yanbian	yanbian	ADJ
inlawrev-25117	589	18	autonomous	autonomous	ADJ
inlawrev-25117	589	19	prefecture	prefecture	NOUN
inlawrev-25117	589	20	of	of	ADP
inlawrev-25117	589	21	jilin	jilin	PROPN
inlawrev-25117	589	22	province	province	PROPN
inlawrev-25117	589	23	are	be	AUX
inlawrev-25117	589	24	also	also	ADV
inlawrev-25117	589	25	qualified	qualified	ADJ
inlawrev-25117	589	26	to	to	PART
inlawrev-25117	589	27	enjoy	enjoy	VERB
inlawrev-25117	589	28	the	the	DET
inlawrev-25117	589	29	same	same	ADJ
inlawrev-25117	589	30	tax	tax	NOUN
inlawrev-25117	589	31	relief	relief	NOUN
inlawrev-25117	589	32	policies	policy	NOUN
inlawrev-25117	589	33	.	.	PUNCT
inlawrev-25117	590	1	these	these	PRON
inlawrev-25117	590	2	are	be	AUX
inlawrev-25117	590	3	all	all	PRON
inlawrev-25117	590	4	underdeveloped	underdeveloped	ADJ
inlawrev-25117	590	5	regions	region	NOUN
inlawrev-25117	590	6	,	,	PUNCT
inlawrev-25117	590	7	mostly	mostly	ADV
inlawrev-25117	590	8	in	in	ADP
inlawrev-25117	590	9	western	western	ADJ
inlawrev-25117	590	10	but	but	CCONJ
inlawrev-25117	590	11	some	some	PRON
inlawrev-25117	590	12	in	in	ADP
inlawrev-25117	590	13	northern	northern	ADJ
inlawrev-25117	590	14	and	and	CCONJ
inlawrev-25117	590	15	northeastern	northeastern	ADJ
inlawrev-25117	590	16	china	china	PROPN
inlawrev-25117	590	17	.	.	PUNCT
inlawrev-25117	591	1	92	92	NUM
inlawrev-25117	591	2	.	.	PUNCT
inlawrev-25117	592	1	financial	financial	ADJ
inlawrev-25117	592	2	statement	statement	NOUN
inlawrev-25117	592	3	,	,	PUNCT
inlawrev-25117	592	4	ministry	ministry	PROPN
inlawrev-25117	592	5	of	of	ADP
inlawrev-25117	592	6	finance	finance	NOUN
inlawrev-25117	592	7	of	of	ADP
inlawrev-25117	592	8	the	the	DET
inlawrev-25117	592	9	people	people	NOUN
inlawrev-25117	592	10	’s	’s	PART
inlawrev-25117	592	11	republic	republic	PROPN
inlawrev-25117	592	12	of	of	ADP
inlawrev-25117	592	13	china	china	PROPN
inlawrev-25117	592	14	(	(	PUNCT
inlawrev-25117	592	15	dec	dec	PROPN
inlawrev-25117	592	16	.	.	PROPN
inlawrev-25117	592	17	30	30	NUM
inlawrev-25117	592	18	,	,	PUNCT
inlawrev-25117	592	19	2019	2019	NUM
inlawrev-25117	592	20	)	)	PUNCT
inlawrev-25117	593	1	http://www.mof.gov.cn/zhengwuxinxi/caizhengwengao/caizhengbuwengao2002/	http://www.mof.gov.cn/zhengwuxinxi/caizhengwengao/caizhengbuwengao2002/	NOUN
inlawrev-25117	593	2	caizhengbuwengao20024/200805	caizhengbuwengao20024/200805	VERB
inlawrev-25117	593	3	/	/	SYM
inlawrev-25117	593	4	t20080519_21081.html	t20080519_21081.html	PROPN
inlawrev-25117	594	1	[	[	X
inlawrev-25117	594	2	perma.cc/9jkg-shxl	perma.cc/9jkg-shxl	X
inlawrev-25117	594	3	]	]	X
inlawrev-25117	594	4	.	.	PUNCT
inlawrev-25117	595	1	93	93	NUM
inlawrev-25117	595	2	.	.	PUNCT
inlawrev-25117	596	1	see	see	VERB
inlawrev-25117	596	2	ministry	ministry	PROPN
inlawrev-25117	596	3	of	of	ADP
inlawrev-25117	596	4	finance	finance	PROPN
inlawrev-25117	596	5	,	,	PUNCT
inlawrev-25117	596	6	general	general	ADJ
inlawrev-25117	596	7	administration	administration	NOUN
inlawrev-25117	596	8	of	of	ADP
inlawrev-25117	596	9	customs	customs	PROPN
inlawrev-25117	596	10	,	,	PUNCT
inlawrev-25117	596	11	state	state	NOUN
inlawrev-25117	596	12	administration	administration	NOUN
inlawrev-25117	596	13	of	of	ADP
inlawrev-25117	596	14	taxation	taxation	NOUN
inlawrev-25117	596	15	,	,	PUNCT
inlawrev-25117	596	16	state	state	NOUN
inlawrev-25117	596	17	taxation	taxation	NOUN
inlawrev-25117	596	18	administration	administration	NOUN
inlawrev-25117	596	19	of	of	ADP
inlawrev-25117	596	20	finance	finance	NOUN
inlawrev-25117	596	21	of	of	ADP
inlawrev-25117	596	22	the	the	DET
inlawrev-25117	596	23	people	people	NOUN
inlawrev-25117	596	24	’s	’s	PART
inlawrev-25117	596	25	republic	republic	PROPN
inlawrev-25117	596	26	of	of	ADP
inlawrev-25117	596	27	china	china	PROPN
inlawrev-25117	596	28	(	(	PUNCT
inlawrev-25117	596	29	nov	nov	PROPN
inlawrev-25117	596	30	.	.	PROPN
inlawrev-25117	596	31	2	2	NUM
inlawrev-25117	596	32	,	,	PUNCT
inlawrev-25117	596	33	2011	2011	NUM
inlawrev-25117	596	34	)	)	PUNCT
inlawrev-25117	596	35	http://www.chinatax.gov.cn/n810341/n810765/n812156/n812474/c1186395/	http://www.chinatax.gov.cn/n810341/n810765/n812156/n812474/c1186395/	PROPN
inlawrev-25117	597	1	content.html	content.html	PRON
inlawrev-25117	598	1	[	[	X
inlawrev-25117	598	2	perma.cc/43ym-eysj	perma.cc/43ym-eysj	X
inlawrev-25117	598	3	]	]	X
inlawrev-25117	598	4	;	;	PUNCT
inlawrev-25117	598	5	see	see	VERB
inlawrev-25117	598	6	also	also	ADV
inlawrev-25117	598	7	state	state	NOUN
inlawrev-25117	598	8	administration	administration	NOUN
inlawrev-25117	598	9	of	of	ADP
inlawrev-25117	598	10	taxation	taxation	NOUN
inlawrev-25117	598	11	(	(	PUNCT
inlawrev-25117	598	12	aug	aug	PROPN
inlawrev-25117	598	13	.	.	PROPN
inlawrev-25117	598	14	6	6	NUM
inlawrev-25117	598	15	,	,	PUNCT
inlawrev-25117	598	16	2012	2012	NUM
inlawrev-25117	598	17	)	)	PUNCT
inlawrev-25117	598	18	,	,	PUNCT
inlawrev-25117	598	19	http://www.chinatax.gov.cn/n810341/n810765/n812151/n812421/c1083733/content.html	http://www.chinatax.gov.cn/n810341/n810765/n812151/n812421/c1083733/content.html	VERB
inlawrev-25117	599	1	[	[	X
inlawrev-25117	599	2	perma.cc/5hcr-zsxd	perma.cc/5hcr-zsxd	X
inlawrev-25117	599	3	]	]	X
inlawrev-25117	599	4	.	.	PUNCT
inlawrev-25117	600	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	600	2	32348943-ilr-53-3_text.indd	32348943-ilr-53-3_text.indd	NUM
inlawrev-25117	600	3	32	32	NUM
inlawrev-25117	601	1	12/14/20	12/14/20	PROPN
inlawrev-25117	601	2	9:49	9:49	NUM
inlawrev-25117	602	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	602	2	9:49	9:49	NUM
inlawrev-25117	602	3	am	am	NOUN
inlawrev-25117	602	4	2020	2020	NUM
inlawrev-25117	602	5	]	]	X
inlawrev-25117	602	6	federalizing	federalize	VERB
inlawrev-25117	602	7	tax	tax	NOUN
inlawrev-25117	602	8	justice	justice	NOUN
inlawrev-25117	602	9	483	483	NUM
inlawrev-25117	602	10	2013	2013	NUM
inlawrev-25117	602	11	,	,	PUNCT
inlawrev-25117	602	12	the	the	DET
inlawrev-25117	602	13	south	south	PROPN
inlawrev-25117	602	14	coast	coast	PROPN
inlawrev-25117	602	15	share	share	PROPN
inlawrev-25117	602	16	of	of	ADP
inlawrev-25117	602	17	national	national	PROPN
inlawrev-25117	602	18	gdp	gdp	PROPN
inlawrev-25117	602	19	fell	fall	VERB
inlawrev-25117	602	20	from	from	ADP
inlawrev-25117	602	21	36	36	NUM
inlawrev-25117	602	22	percent	percent	NOUN
inlawrev-25117	602	23	to	to	ADP
inlawrev-25117	602	24	33	33	NUM
inlawrev-25117	602	25	percent	percent	NOUN
inlawrev-25117	602	26	,	,	PUNCT
inlawrev-25117	602	27	but	but	CCONJ
inlawrev-25117	602	28	since	since	SCONJ
inlawrev-25117	602	29	2013	2013	NUM
inlawrev-25117	602	30	it	it	PRON
inlawrev-25117	602	31	has	have	AUX
inlawrev-25117	602	32	rebounded	rebound	VERB
inlawrev-25117	602	33	to	to	ADP
inlawrev-25117	602	34	nearly	nearly	ADV
inlawrev-25117	602	35	35	35	NUM
inlawrev-25117	602	36	percent	percent	NOUN
inlawrev-25117	602	37	in	in	ADP
inlawrev-25117	602	38	2018	2018	NUM
inlawrev-25117	602	39	.	.	PUNCT
inlawrev-25117	603	1	on	on	ADP
inlawrev-25117	603	2	the	the	DET
inlawrev-25117	603	3	whole	whole	NOUN
inlawrev-25117	603	4	,	,	PUNCT
inlawrev-25117	603	5	the	the	DET
inlawrev-25117	603	6	west	west	NOUN
inlawrev-25117	603	7	and	and	CCONJ
inlawrev-25117	603	8	the	the	DET
inlawrev-25117	603	9	center	center	NOUN
inlawrev-25117	603	10	have	have	AUX
inlawrev-25117	603	11	stopped	stop	VERB
inlawrev-25117	603	12	gaining	gain	VERB
inlawrev-25117	603	13	on	on	ADP
inlawrev-25117	603	14	the	the	DET
inlawrev-25117	603	15	coasts	coast	NOUN
inlawrev-25117	603	16	,	,	PUNCT
inlawrev-25117	603	17	although	although	SCONJ
inlawrev-25117	603	18	they	they	PRON
inlawrev-25117	603	19	are	be	AUX
inlawrev-25117	603	20	better	well	ADJ
inlawrev-25117	603	21	off	off	ADV
inlawrev-25117	603	22	than	than	SCONJ
inlawrev-25117	603	23	they	they	PRON
inlawrev-25117	603	24	would	would	AUX
inlawrev-25117	603	25	have	have	AUX
inlawrev-25117	603	26	been	be	AUX
inlawrev-25117	603	27	without	without	ADP
inlawrev-25117	603	28	the	the	DET
inlawrev-25117	603	29	tax	tax	NOUN
inlawrev-25117	603	30	incentives	incentive	NOUN
inlawrev-25117	603	31	.	.	PUNCT
inlawrev-25117	604	1	in	in	ADP
inlawrev-25117	604	2	nominal	nominal	ADJ
inlawrev-25117	604	3	terms	term	NOUN
inlawrev-25117	604	4	,	,	PUNCT
inlawrev-25117	604	5	china	china	PROPN
inlawrev-25117	604	6	’s	’s	PART
inlawrev-25117	604	7	economic	economic	ADJ
inlawrev-25117	604	8	slowdown	slowdown	NOUN
inlawrev-25117	604	9	from	from	ADP
inlawrev-25117	604	10	2009	2009	NUM
inlawrev-25117	604	11	to	to	ADP
inlawrev-25117	604	12	2019	2019	NUM
inlawrev-25117	604	13	has	have	AUX
inlawrev-25117	604	14	been	be	AUX
inlawrev-25117	604	15	twice	twice	ADV
inlawrev-25117	604	16	as	as	ADV
inlawrev-25117	604	17	sharp	sharp	ADJ
inlawrev-25117	604	18	inland	inland	ADV
inlawrev-25117	604	19	than	than	ADP
inlawrev-25117	604	20	along	along	ADP
inlawrev-25117	604	21	the	the	DET
inlawrev-25117	604	22	coasts	coast	NOUN
inlawrev-25117	604	23	.	.	PUNCT
inlawrev-25117	605	1	fiscal	fiscal	ADJ
inlawrev-25117	605	2	deficits	deficit	NOUN
inlawrev-25117	605	3	in	in	ADP
inlawrev-25117	605	4	the	the	DET
inlawrev-25117	605	5	coastal	coastal	ADJ
inlawrev-25117	605	6	regions	region	NOUN
inlawrev-25117	605	7	rose	rise	VERB
inlawrev-25117	605	8	from	from	ADP
inlawrev-25117	605	9	2	2	NUM
inlawrev-25117	605	10	percent	percent	NOUN
inlawrev-25117	605	11	in	in	ADP
inlawrev-25117	605	12	2000	2000	NUM
inlawrev-25117	605	13	to	to	ADP
inlawrev-25117	605	14	3.9	3.9	NUM
inlawrev-25117	605	15	percent	percent	NOUN
inlawrev-25117	605	16	in	in	ADP
inlawrev-25117	605	17	2018	2018	NUM
inlawrev-25117	605	18	,	,	PUNCT
inlawrev-25117	605	19	but	but	CCONJ
inlawrev-25117	605	20	in	in	ADP
inlawrev-25117	605	21	the	the	DET
inlawrev-25117	605	22	hinterland	hinterland	NOUN
inlawrev-25117	605	23	,	,	PUNCT
inlawrev-25117	605	24	they	they	PRON
inlawrev-25117	605	25	expanded	expand	VERB
inlawrev-25117	605	26	rapidly	rapidly	ADV
inlawrev-25117	605	27	from	from	ADP
inlawrev-25117	605	28	5.5	5.5	NUM
inlawrev-25117	605	29	percent	percent	NOUN
inlawrev-25117	605	30	in	in	ADP
inlawrev-25117	605	31	2000	2000	NUM
inlawrev-25117	605	32	to	to	ADP
inlawrev-25117	605	33	15.5	15.5	NUM
inlawrev-25117	605	34	percent	percent	NOUN
inlawrev-25117	605	35	in	in	ADP
inlawrev-25117	605	36	2018	2018	NUM
inlawrev-25117	605	37	.	.	PUNCT
inlawrev-25117	606	1	this	this	PRON
inlawrev-25117	606	2	is	be	AUX
inlawrev-25117	606	3	in	in	ADP
inlawrev-25117	606	4	part	part	NOUN
inlawrev-25117	606	5	due	due	ADP
inlawrev-25117	606	6	to	to	ADP
inlawrev-25117	606	7	a	a	DET
inlawrev-25117	606	8	decline	decline	NOUN
inlawrev-25117	606	9	in	in	ADP
inlawrev-25117	606	10	direct	direct	ADJ
inlawrev-25117	606	11	government	government	NOUN
inlawrev-25117	606	12	investment	investment	NOUN
inlawrev-25117	606	13	in	in	ADP
inlawrev-25117	606	14	the	the	DET
inlawrev-25117	606	15	hinterland	hinterland	NOUN
inlawrev-25117	606	16	.	.	PUNCT
inlawrev-25117	607	1	in	in	ADP
inlawrev-25117	607	2	2000	2000	NUM
inlawrev-25117	607	3	,	,	PUNCT
inlawrev-25117	607	4	government	government	NOUN
inlawrev-25117	607	5	investment	investment	NOUN
inlawrev-25117	607	6	was	be	AUX
inlawrev-25117	607	7	about	about	ADV
inlawrev-25117	607	8	a	a	DET
inlawrev-25117	607	9	third	third	NOUN
inlawrev-25117	607	10	of	of	ADP
inlawrev-25117	607	11	gdp	gdp	NOUN
inlawrev-25117	607	12	in	in	ADP
inlawrev-25117	607	13	all	all	DET
inlawrev-25117	607	14	regions	region	NOUN
inlawrev-25117	607	15	,	,	PUNCT
inlawrev-25117	607	16	but	but	CCONJ
inlawrev-25117	607	17	it	it	PRON
inlawrev-25117	607	18	rose	rise	VERB
inlawrev-25117	607	19	to	to	ADP
inlawrev-25117	607	20	43	43	NUM
inlawrev-25117	607	21	percent	percent	NOUN
inlawrev-25117	607	22	in	in	ADP
inlawrev-25117	607	23	the	the	DET
inlawrev-25117	607	24	south	south	PROPN
inlawrev-25117	607	25	coast	coast	NOUN
inlawrev-25117	607	26	,	,	PUNCT
inlawrev-25117	607	27	68	68	NUM
inlawrev-25117	607	28	percent	percent	NOUN
inlawrev-25117	607	29	in	in	ADP
inlawrev-25117	607	30	the	the	DET
inlawrev-25117	607	31	west	west	NOUN
inlawrev-25117	607	32	,	,	PUNCT
inlawrev-25117	607	33	and	and	CCONJ
inlawrev-25117	607	34	60	60	NUM
inlawrev-25117	607	35	percent	percent	NOUN
inlawrev-25117	607	36	in	in	ADP
inlawrev-25117	607	37	the	the	DET
inlawrev-25117	607	38	central	central	ADJ
inlawrev-25117	607	39	region	region	NOUN
inlawrev-25117	607	40	by	by	ADP
inlawrev-25117	607	41	2018	2018	NUM
inlawrev-25117	607	42	.	.	PUNCT
inlawrev-25117	608	1	for	for	ADP
inlawrev-25117	608	2	example	example	NOUN
inlawrev-25117	608	3	,	,	PUNCT
inlawrev-25117	608	4	chongqing	chongqing	PROPN
inlawrev-25117	608	5	,	,	PUNCT
inlawrev-25117	608	6	a	a	DET
inlawrev-25117	608	7	city	city	NOUN
inlawrev-25117	608	8	of	of	ADP
inlawrev-25117	608	9	over	over	ADP
inlawrev-25117	608	10	30	30	NUM
inlawrev-25117	608	11	million	million	NUM
inlawrev-25117	608	12	people	people	NOUN
inlawrev-25117	608	13	in	in	ADP
inlawrev-25117	608	14	the	the	DET
inlawrev-25117	608	15	west	west	NOUN
inlawrev-25117	608	16	,	,	PUNCT
inlawrev-25117	608	17	grew	grow	VERB
inlawrev-25117	608	18	by	by	ADP
inlawrev-25117	608	19	17	17	NUM
inlawrev-25117	608	20	percent	percent	NOUN
inlawrev-25117	608	21	in	in	ADP
inlawrev-25117	608	22	2010	2010	NUM
inlawrev-25117	608	23	but	but	CCONJ
inlawrev-25117	608	24	only	only	ADV
inlawrev-25117	608	25	by	by	ADP
inlawrev-25117	608	26	6	6	NUM
inlawrev-25117	608	27	percent	percent	NOUN
inlawrev-25117	608	28	in	in	ADP
inlawrev-25117	608	29	2018	2018	NUM
inlawrev-25117	608	30	.	.	PUNCT
inlawrev-25117	609	1	in	in	ADP
inlawrev-25117	609	2	2017	2017	NUM
inlawrev-25117	609	3	,	,	PUNCT
inlawrev-25117	609	4	87.5	87.5	NUM
inlawrev-25117	609	5	percent	percent	NOUN
inlawrev-25117	609	6	of	of	ADP
inlawrev-25117	609	7	fdi	fdi	NOUN
inlawrev-25117	609	8	into	into	ADP
inlawrev-25117	609	9	china	china	PROPN
inlawrev-25117	609	10	flowed	flow	VERB
inlawrev-25117	609	11	to	to	ADP
inlawrev-25117	609	12	the	the	DET
inlawrev-25117	609	13	south	south	ADJ
inlawrev-25117	609	14	coast	coast	NOUN
inlawrev-25117	609	15	.	.	PUNCT
inlawrev-25117	610	1	in	in	ADP
inlawrev-25117	610	2	western	western	ADJ
inlawrev-25117	610	3	china	china	PROPN
inlawrev-25117	610	4	,	,	PUNCT
inlawrev-25117	610	5	industrial	industrial	ADJ
inlawrev-25117	610	6	activity	activity	NOUN
inlawrev-25117	610	7	fell	fall	VERB
inlawrev-25117	610	8	from	from	ADP
inlawrev-25117	610	9	51	51	NUM
inlawrev-25117	610	10	percent	percent	NOUN
inlawrev-25117	610	11	of	of	ADP
inlawrev-25117	610	12	gdp	gdp	NOUN
inlawrev-25117	610	13	in	in	ADP
inlawrev-25117	610	14	2011	2011	NUM
inlawrev-25117	610	15	to	to	ADP
inlawrev-25117	610	16	41	41	NUM
inlawrev-25117	610	17	percent	percent	NOUN
inlawrev-25117	610	18	in	in	ADP
inlawrev-25117	610	19	2018	2018	NUM
inlawrev-25117	610	20	.	.	PUNCT
inlawrev-25117	611	1	but	but	CCONJ
inlawrev-25117	611	2	the	the	DET
inlawrev-25117	611	3	government	government	NOUN
inlawrev-25117	611	4	remains	remain	VERB
inlawrev-25117	611	5	committed	committed	ADJ
inlawrev-25117	611	6	to	to	ADP
inlawrev-25117	611	7	trying	try	VERB
inlawrev-25117	611	8	to	to	PART
inlawrev-25117	611	9	close	close	VERB
inlawrev-25117	611	10	the	the	DET
inlawrev-25117	611	11	gap	gap	NOUN
inlawrev-25117	611	12	.	.	PUNCT
inlawrev-25117	612	1	94	94	NUM
inlawrev-25117	612	2	there	there	PRON
inlawrev-25117	612	3	are	be	VERB
inlawrev-25117	612	4	several	several	ADJ
inlawrev-25117	612	5	reasons	reason	NOUN
inlawrev-25117	612	6	for	for	ADP
inlawrev-25117	612	7	the	the	DET
inlawrev-25117	612	8	problematic	problematic	ADJ
inlawrev-25117	612	9	outcomes	outcome	NOUN
inlawrev-25117	612	10	of	of	ADP
inlawrev-25117	612	11	the	the	DET
inlawrev-25117	612	12	chinese	chinese	ADJ
inlawrev-25117	612	13	strategy	strategy	NOUN
inlawrev-25117	612	14	.	.	PUNCT
inlawrev-25117	613	1	first	first	ADV
inlawrev-25117	613	2	,	,	PUNCT
inlawrev-25117	613	3	before	before	ADP
inlawrev-25117	613	4	2007	2007	NUM
inlawrev-25117	613	5	there	there	PRON
inlawrev-25117	613	6	were	be	VERB
inlawrev-25117	613	7	no	no	DET
inlawrev-25117	613	8	limits	limit	NOUN
inlawrev-25117	613	9	on	on	ADP
inlawrev-25117	613	10	local	local	ADJ
inlawrev-25117	613	11	and	and	CCONJ
inlawrev-25117	613	12	regional	regional	ADJ
inlawrev-25117	613	13	tax	tax	NOUN
inlawrev-25117	613	14	incentives	incentive	NOUN
inlawrev-25117	613	15	,	,	PUNCT
inlawrev-25117	613	16	and	and	CCONJ
inlawrev-25117	613	17	local	local	ADJ
inlawrev-25117	613	18	officials	official	NOUN
inlawrev-25117	613	19	were	be	AUX
inlawrev-25117	613	20	compensated	compensate	VERB
inlawrev-25117	613	21	based	base	VERB
inlawrev-25117	613	22	on	on	ADP
inlawrev-25117	613	23	local	local	ADJ
inlawrev-25117	613	24	gdp	gdp	NOUN
inlawrev-25117	613	25	growth	growth	NOUN
inlawrev-25117	613	26	.	.	PUNCT
inlawrev-25117	614	1	the	the	DET
inlawrev-25117	614	2	result	result	NOUN
inlawrev-25117	614	3	was	be	AUX
inlawrev-25117	614	4	a	a	DET
inlawrev-25117	614	5	proliferation	proliferation	NOUN
inlawrev-25117	614	6	of	of	ADP
inlawrev-25117	614	7	competing	compete	VERB
inlawrev-25117	614	8	tax	tax	NOUN
inlawrev-25117	614	9	incentives	incentive	NOUN
inlawrev-25117	614	10	that	that	PRON
inlawrev-25117	614	11	offset	offset	VERB
inlawrev-25117	614	12	each	each	DET
inlawrev-25117	614	13	other	other	ADJ
inlawrev-25117	614	14	(	(	PUNCT
inlawrev-25117	614	15	like	like	ADP
inlawrev-25117	614	16	the	the	DET
inlawrev-25117	614	17	similar	similar	ADJ
inlawrev-25117	614	18	situation	situation	NOUN
inlawrev-25117	614	19	at	at	ADP
inlawrev-25117	614	20	the	the	DET
inlawrev-25117	614	21	state	state	NOUN
inlawrev-25117	614	22	and	and	CCONJ
inlawrev-25117	614	23	local	local	ADJ
inlawrev-25117	614	24	level	level	NOUN
inlawrev-25117	614	25	in	in	ADP
inlawrev-25117	614	26	the	the	DET
inlawrev-25117	614	27	united	united	PROPN
inlawrev-25117	614	28	states	states	PROPN
inlawrev-25117	614	29	)	)	PUNCT
inlawrev-25117	614	30	,	,	PUNCT
inlawrev-25117	614	31	and	and	CCONJ
inlawrev-25117	614	32	the	the	DET
inlawrev-25117	614	33	natural	natural	ADJ
inlawrev-25117	614	34	geographic	geographic	ADJ
inlawrev-25117	614	35	advantages	advantage	NOUN
inlawrev-25117	614	36	of	of	ADP
inlawrev-25117	614	37	the	the	DET
inlawrev-25117	614	38	coasts	coast	NOUN
inlawrev-25117	614	39	led	lead	VERB
inlawrev-25117	614	40	to	to	ADP
inlawrev-25117	614	41	investors	investor	NOUN
inlawrev-25117	614	42	preferring	prefer	VERB
inlawrev-25117	614	43	them	they	PRON
inlawrev-25117	614	44	over	over	ADP
inlawrev-25117	614	45	the	the	DET
inlawrev-25117	614	46	hinterland	hinterland	NOUN
inlawrev-25117	614	47	.	.	PUNCT
inlawrev-25117	615	1	95	95	NUM
inlawrev-25117	615	2	in	in	ADP
inlawrev-25117	615	3	2007	2007	NUM
inlawrev-25117	615	4	,	,	PUNCT
inlawrev-25117	615	5	china	china	PROPN
inlawrev-25117	615	6	’s	’s	PART
inlawrev-25117	615	7	law	law	NOUN
inlawrev-25117	615	8	on	on	ADP
inlawrev-25117	615	9	the	the	DET
inlawrev-25117	615	10	administration	administration	NOUN
inlawrev-25117	615	11	of	of	ADP
inlawrev-25117	615	12	tax	tax	NOUN
inlawrev-25117	615	13	collection	collection	NOUN
inlawrev-25117	615	14	(	(	PUNCT
inlawrev-25117	615	15	“	"	PUNCT
inlawrev-25117	615	16	latc	latc	NOUN
inlawrev-25117	615	17	”	"	PUNCT
inlawrev-25117	615	18	)	)	PUNCT
inlawrev-25117	615	19	was	be	AUX
inlawrev-25117	615	20	amended	amend	VERB
inlawrev-25117	615	21	to	to	ADP
inlawrev-25117	615	22	bar	bar	VERB
inlawrev-25117	615	23	subnational	subnational	ADJ
inlawrev-25117	615	24	tax	tax	NOUN
inlawrev-25117	615	25	preferences	preference	NOUN
inlawrev-25117	615	26	,	,	PUNCT
inlawrev-25117	615	27	but	but	CCONJ
inlawrev-25117	615	28	existing	exist	VERB
inlawrev-25117	615	29	regimes	regime	NOUN
inlawrev-25117	615	30	were	be	AUX
inlawrev-25117	615	31	grandfathered	grandfathere	VERB
inlawrev-25117	615	32	,	,	PUNCT
inlawrev-25117	615	33	resulting	result	VERB
inlawrev-25117	615	34	in	in	ADP
inlawrev-25117	615	35	a	a	DET
inlawrev-25117	615	36	continuing	continue	VERB
inlawrev-25117	615	37	advantage	advantage	NOUN
inlawrev-25117	615	38	for	for	ADP
inlawrev-25117	615	39	the	the	DET
inlawrev-25117	615	40	coasts	coast	NOUN
inlawrev-25117	615	41	.	.	PUNCT
inlawrev-25117	616	1	96	96	NUM
inlawrev-25117	617	1	even	even	ADV
inlawrev-25117	617	2	when	when	SCONJ
inlawrev-25117	617	3	a	a	DET
inlawrev-25117	617	4	tax	tax	NOUN
inlawrev-25117	617	5	relief	relief	NOUN
inlawrev-25117	617	6	expires	expire	VERB
inlawrev-25117	617	7	,	,	PUNCT
inlawrev-25117	617	8	once	once	ADV
inlawrev-25117	617	9	a	a	DET
inlawrev-25117	617	10	corporation	corporation	NOUN
inlawrev-25117	617	11	has	have	AUX
inlawrev-25117	617	12	been	be	AUX
inlawrev-25117	617	13	doing	do	VERB
inlawrev-25117	617	14	business	business	NOUN
inlawrev-25117	617	15	in	in	ADP
inlawrev-25117	617	16	certain	certain	ADJ
inlawrev-25117	617	17	location	location	NOUN
inlawrev-25117	617	18	for	for	ADP
inlawrev-25117	617	19	a	a	DET
inlawrev-25117	617	20	long	long	ADJ
inlawrev-25117	617	21	time	time	NOUN
inlawrev-25117	617	22	,	,	PUNCT
inlawrev-25117	617	23	it	it	PRON
inlawrev-25117	617	24	might	might	AUX
inlawrev-25117	617	25	be	be	AUX
inlawrev-25117	617	26	reluctant	reluctant	ADJ
inlawrev-25117	617	27	to	to	PART
inlawrev-25117	617	28	move	move	VERB
inlawrev-25117	617	29	to	to	ADP
inlawrev-25117	617	30	another	another	DET
inlawrev-25117	617	31	,	,	PUNCT
inlawrev-25117	617	32	poorer	poor	ADJ
inlawrev-25117	617	33	location	location	NOUN
inlawrev-25117	617	34	with	with	ADP
inlawrev-25117	617	35	better	well	ADJ
inlawrev-25117	617	36	tax	tax	NOUN
inlawrev-25117	617	37	reliefs	relief	NOUN
inlawrev-25117	617	38	but	but	CCONJ
inlawrev-25117	617	39	a	a	DET
inlawrev-25117	617	40	less	less	ADV
inlawrev-25117	617	41	competitive	competitive	ADJ
inlawrev-25117	617	42	infrastructure	infrastructure	NOUN
inlawrev-25117	617	43	and	and	CCONJ
inlawrev-25117	617	44	workforce	workforce	NOUN
inlawrev-25117	617	45	.	.	PUNCT
inlawrev-25117	618	1	second	second	ADJ
inlawrev-25117	618	2	,	,	PUNCT
inlawrev-25117	618	3	the	the	DET
inlawrev-25117	618	4	central	central	ADJ
inlawrev-25117	618	5	government	government	NOUN
inlawrev-25117	618	6	also	also	ADV
inlawrev-25117	618	7	extended	extend	VERB
inlawrev-25117	618	8	similar	similar	ADJ
inlawrev-25117	618	9	tax	tax	NOUN
inlawrev-25117	618	10	reliefs	relief	NOUN
inlawrev-25117	618	11	to	to	ADP
inlawrev-25117	618	12	high	high	ADJ
inlawrev-25117	618	13	tech	tech	NOUN
inlawrev-25117	618	14	industries	industry	NOUN
inlawrev-25117	618	15	in	in	ADP
inlawrev-25117	618	16	industrial	industrial	ADJ
inlawrev-25117	618	17	development	development	NOUN
inlawrev-25117	618	18	areas	area	NOUN
inlawrev-25117	618	19	like	like	ADP
inlawrev-25117	618	20	pudong	pudong	PROPN
inlawrev-25117	618	21	district	district	PROPN
inlawrev-25117	618	22	in	in	ADP
inlawrev-25117	618	23	shanghai	shanghai	PROPN
inlawrev-25117	618	24	,	,	PUNCT
inlawrev-25117	618	25	94	94	NUM
inlawrev-25117	618	26	.	.	PUNCT
inlawrev-25117	619	1	i	i	PRON
inlawrev-25117	619	2	d.	d.	PROPN
inlawrev-25117	619	3	95	95	NUM
inlawrev-25117	619	4	.	.	PUNCT
inlawrev-25117	620	1	“	"	PUNCT
inlawrev-25117	620	2	local	local	ADJ
inlawrev-25117	620	3	officials	official	NOUN
inlawrev-25117	620	4	preferred	prefer	VERB
inlawrev-25117	620	5	to	to	ADP
inlawrev-25117	620	6	broad	broad	ADJ
inlawrev-25117	620	7	powers	power	NOUN
inlawrev-25117	620	8	[	[	X
inlawrev-25117	620	9	sic	sic	ADJ
inlawrev-25117	620	10	]	]	PUNCT
inlawrev-25117	620	11	in	in	ADP
inlawrev-25117	620	12	granting	grant	VERB
inlawrev-25117	620	13	tax	tax	NOUN
inlawrev-25117	620	14	preferences	preference	NOUN
inlawrev-25117	620	15	and	and	CCONJ
inlawrev-25117	620	16	to	to	PART
inlawrev-25117	620	17	outperform	outperform	VERB
inlawrev-25117	620	18	other	other	ADJ
inlawrev-25117	620	19	local	local	ADJ
inlawrev-25117	620	20	officials	official	NOUN
inlawrev-25117	620	21	in	in	ADP
inlawrev-25117	620	22	competing	compete	VERB
inlawrev-25117	620	23	for	for	ADP
inlawrev-25117	620	24	the	the	DET
inlawrev-25117	620	25	investment	investment	NOUN
inlawrev-25117	620	26	,	,	PUNCT
inlawrev-25117	620	27	resulting	result	VERB
inlawrev-25117	620	28	in	in	ADP
inlawrev-25117	620	29	regional	regional	ADJ
inlawrev-25117	620	30	tax	tax	NOUN
inlawrev-25117	620	31	competition	competition	NOUN
inlawrev-25117	620	32	and	and	CCONJ
inlawrev-25117	620	33	disregard	disregard	NOUN
inlawrev-25117	620	34	of	of	ADP
inlawrev-25117	620	35	centrally	centrally	ADV
inlawrev-25117	620	36	-	-	PUNCT
inlawrev-25117	620	37	made	make	VERB
inlawrev-25117	620	38	tax	tax	NOUN
inlawrev-25117	620	39	policy	policy	NOUN
inlawrev-25117	620	40	.	.	PUNCT
inlawrev-25117	620	41	”	"	PUNCT
inlawrev-25117	621	1	jinyan	jinyan	PROPN
inlawrev-25117	621	2	li	li	PROPN
inlawrev-25117	621	3	,	,	PUNCT
inlawrev-25117	621	4	the	the	DET
inlawrev-25117	621	5	rise	rise	NOUN
inlawrev-25117	621	6	and	and	CCONJ
inlawrev-25117	621	7	fall	fall	NOUN
inlawrev-25117	621	8	of	of	ADP
inlawrev-25117	621	9	chinese	chinese	ADJ
inlawrev-25117	621	10	tax	tax	NOUN
inlawrev-25117	621	11	incentives	incentive	NOUN
inlawrev-25117	621	12	and	and	CCONJ
inlawrev-25117	621	13	implications	implication	NOUN
inlawrev-25117	621	14	for	for	ADP
inlawrev-25117	621	15	international	international	ADJ
inlawrev-25117	621	16	tax	tax	NOUN
inlawrev-25117	621	17	debates	debate	NOUN
inlawrev-25117	621	18	,	,	PUNCT
inlawrev-25117	621	19	8	8	NUM
inlawrev-25117	621	20	fla	fla	NOUN
inlawrev-25117	621	21	.	.	PUNCT
inlawrev-25117	622	1	tax	tax	PROPN
inlawrev-25117	622	2	rev	rev	PROPN
inlawrev-25117	622	3	.	.	PROPN
inlawrev-25117	623	1	669	669	NUM
inlawrev-25117	623	2	(	(	PUNCT
inlawrev-25117	623	3	2007	2007	NUM
inlawrev-25117	623	4	)	)	PUNCT
inlawrev-25117	623	5	.	.	PUNCT
inlawrev-25117	624	1	96	96	X
inlawrev-25117	624	2	.	.	PUNCT
inlawrev-25117	625	1	law	law	NOUN
inlawrev-25117	625	2	of	of	ADP
inlawrev-25117	625	3	the	the	DET
inlawrev-25117	625	4	people	people	NOUN
inlawrev-25117	625	5	’s	’s	PART
inlawrev-25117	625	6	republic	republic	NOUN
inlawrev-25117	625	7	of	of	ADP
inlawrev-25117	625	8	china	china	PROPN
inlawrev-25117	625	9	concerning	concern	VERB
inlawrev-25117	625	10	the	the	DET
inlawrev-25117	625	11	administration	administration	NOUN
inlawrev-25117	625	12	of	of	ADP
inlawrev-25117	625	13	tax	tax	NOUN
inlawrev-25117	625	14	collection	collection	NOUN
inlawrev-25117	625	15	,	,	PUNCT
inlawrev-25117	625	16	art	art	NOUN
inlawrev-25117	625	17	.	.	PUNCT
inlawrev-25117	626	1	3	3	NUM
inlawrev-25117	626	2	(	(	PUNCT
inlawrev-25117	626	3	2007	2007	NUM
inlawrev-25117	626	4	):	):	PUNCT
inlawrev-25117	626	5	“	"	PUNCT
inlawrev-25117	626	6	the	the	DET
inlawrev-25117	626	7	collection	collection	NOUN
inlawrev-25117	626	8	of	of	ADP
inlawrev-25117	626	9	tax	tax	NOUN
inlawrev-25117	626	10	or	or	CCONJ
inlawrev-25117	626	11	the	the	DET
inlawrev-25117	626	12	cessation	cessation	NOUN
inlawrev-25117	626	13	thereof	thereof	ADV
inlawrev-25117	626	14	,	,	PUNCT
inlawrev-25117	626	15	the	the	DET
inlawrev-25117	626	16	reduction	reduction	NOUN
inlawrev-25117	626	17	,	,	PUNCT
inlawrev-25117	626	18	exemption	exemption	NOUN
inlawrev-25117	626	19	and	and	CCONJ
inlawrev-25117	626	20	refund	refund	NOUN
inlawrev-25117	626	21	of	of	ADP
inlawrev-25117	626	22	tax	tax	NOUN
inlawrev-25117	626	23	as	as	ADV
inlawrev-25117	626	24	well	well	ADV
inlawrev-25117	626	25	as	as	ADP
inlawrev-25117	626	26	the	the	DET
inlawrev-25117	626	27	payment	payment	NOUN
inlawrev-25117	626	28	of	of	ADP
inlawrev-25117	626	29	tax	tax	NOUN
inlawrev-25117	626	30	dodged	dodge	VERB
inlawrev-25117	626	31	or	or	CCONJ
inlawrev-25117	626	32	overdue	overdue	ADJ
inlawrev-25117	626	33	shall	shall	AUX
inlawrev-25117	626	34	be	be	AUX
inlawrev-25117	626	35	implemented	implement	VERB
inlawrev-25117	626	36	in	in	ADP
inlawrev-25117	626	37	accordance	accordance	NOUN
inlawrev-25117	626	38	with	with	ADP
inlawrev-25117	626	39	the	the	DET
inlawrev-25117	626	40	law	law	NOUN
inlawrev-25117	626	41	or	or	CCONJ
inlawrev-25117	626	42	,	,	PUNCT
inlawrev-25117	626	43	if	if	SCONJ
inlawrev-25117	626	44	the	the	DET
inlawrev-25117	626	45	state	state	NOUN
inlawrev-25117	626	46	council	council	PROPN
inlawrev-25117	626	47	is	be	AUX
inlawrev-25117	626	48	authorized	authorize	VERB
inlawrev-25117	626	49	by	by	ADP
inlawrev-25117	626	50	the	the	DET
inlawrev-25117	626	51	law	law	NOUN
inlawrev-25117	626	52	to	to	PART
inlawrev-25117	626	53	formulate	formulate	VERB
inlawrev-25117	626	54	relevant	relevant	ADJ
inlawrev-25117	626	55	provisions	provision	NOUN
inlawrev-25117	626	56	,	,	PUNCT
inlawrev-25117	626	57	in	in	ADP
inlawrev-25117	626	58	accordance	accordance	NOUN
inlawrev-25117	626	59	with	with	ADP
inlawrev-25117	626	60	the	the	DET
inlawrev-25117	626	61	relevant	relevant	ADJ
inlawrev-25117	626	62	provisions	provision	NOUN
inlawrev-25117	626	63	prescribed	prescribe	VERB
inlawrev-25117	626	64	in	in	ADP
inlawrev-25117	626	65	administrative	administrative	ADJ
inlawrev-25117	626	66	regulations	regulation	NOUN
inlawrev-25117	626	67	formulated	formulate	VERB
inlawrev-25117	626	68	by	by	ADP
inlawrev-25117	626	69	the	the	DET
inlawrev-25117	626	70	state	state	PROPN
inlawrev-25117	626	71	council	council	PROPN
inlawrev-25117	626	72	.	.	PUNCT
inlawrev-25117	627	1	no	no	DET
inlawrev-25117	627	2	governmental	governmental	ADJ
inlawrev-25117	627	3	organs	organ	NOUN
inlawrev-25117	627	4	,	,	PUNCT
inlawrev-25117	627	5	entities	entity	NOUN
inlawrev-25117	627	6	or	or	CCONJ
inlawrev-25117	627	7	individuals	individual	NOUN
inlawrev-25117	627	8	may	may	AUX
inlawrev-25117	627	9	be	be	AUX
inlawrev-25117	627	10	permitted	permit	VERB
inlawrev-25117	627	11	to	to	PART
inlawrev-25117	627	12	make	make	VERB
inlawrev-25117	627	13	without	without	ADP
inlawrev-25117	627	14	authorization	authorization	NOUN
inlawrev-25117	627	15	,	,	PUNCT
inlawrev-25117	627	16	by	by	ADP
inlawrev-25117	627	17	violating	violate	VERB
inlawrev-25117	627	18	laws	law	NOUN
inlawrev-25117	627	19	or	or	CCONJ
inlawrev-25117	627	20	administrative	administrative	ADJ
inlawrev-25117	627	21	regulations	regulation	NOUN
inlawrev-25117	627	22	,	,	PUNCT
inlawrev-25117	627	23	decisions	decision	NOUN
inlawrev-25117	627	24	regarding	regard	VERB
inlawrev-25117	627	25	the	the	DET
inlawrev-25117	627	26	collection	collection	NOUN
inlawrev-25117	627	27	of	of	ADP
inlawrev-25117	627	28	tax	tax	NOUN
inlawrev-25117	627	29	or	or	CCONJ
inlawrev-25117	627	30	the	the	DET
inlawrev-25117	627	31	cessation	cessation	NOUN
inlawrev-25117	627	32	thereof	thereof	ADV
inlawrev-25117	627	33	,	,	PUNCT
inlawrev-25117	627	34	the	the	DET
inlawrev-25117	627	35	reduction	reduction	NOUN
inlawrev-25117	627	36	,	,	PUNCT
inlawrev-25117	627	37	exemption	exemption	NOUN
inlawrev-25117	627	38	or	or	CCONJ
inlawrev-25117	627	39	refund	refund	NOUN
inlawrev-25117	627	40	of	of	ADP
inlawrev-25117	627	41	tax	tax	NOUN
inlawrev-25117	627	42	,	,	PUNCT
inlawrev-25117	627	43	the	the	DET
inlawrev-25117	627	44	payment	payment	NOUN
inlawrev-25117	627	45	of	of	ADP
inlawrev-25117	627	46	tax	tax	NOUN
inlawrev-25117	627	47	dodged	dodge	VERB
inlawrev-25117	627	48	or	or	CCONJ
inlawrev-25117	627	49	overdue	overdue	ADJ
inlawrev-25117	627	50	or	or	CCONJ
inlawrev-25117	627	51	decisions	decision	NOUN
inlawrev-25117	627	52	in	in	ADP
inlawrev-25117	627	53	conflict	conflict	NOUN
inlawrev-25117	627	54	with	with	ADP
inlawrev-25117	627	55	other	other	ADJ
inlawrev-25117	627	56	tax	tax	NOUN
inlawrev-25117	627	57	laws	law	NOUN
inlawrev-25117	627	58	or	or	CCONJ
inlawrev-25117	627	59	administrative	administrative	ADJ
inlawrev-25117	627	60	regulations	regulation	NOUN
inlawrev-25117	627	61	.	.	PUNCT
inlawrev-25117	627	62	”	"	PUNCT
inlawrev-25117	628	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	628	2	33348943-ilr-53-3_text.indd	33348943-ilr-53-3_text.indd	NUM
inlawrev-25117	628	3	33	33	NUM
inlawrev-25117	628	4	12/14/20	12/14/20	NUM
inlawrev-25117	628	5	9:49	9:49	NUM
inlawrev-25117	628	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	628	7	9:49	9:49	NUM
inlawrev-25117	628	8	am	be	AUX
inlawrev-25117	628	9	484	484	NUM
inlawrev-25117	628	10	indiana	indiana	PROPN
inlawrev-25117	628	11	law	law	NOUN
inlawrev-25117	628	12	review	review	NOUN
inlawrev-25117	629	1	[	[	X
inlawrev-25117	629	2	vol	vol	NOUN
inlawrev-25117	629	3	.	.	PUNCT
inlawrev-25117	629	4	53:461	53:461	NUM
inlawrev-25117	629	5	thereby	thereby	ADV
inlawrev-25117	629	6	enabling	enable	VERB
inlawrev-25117	629	7	them	they	PRON
inlawrev-25117	629	8	to	to	PART
inlawrev-25117	629	9	outgrow	outgrow	VERB
inlawrev-25117	629	10	the	the	DET
inlawrev-25117	629	11	hinterland	hinterland	NOUN
inlawrev-25117	629	12	.	.	PUNCT
inlawrev-25117	630	1	97	97	NUM
inlawrev-25117	630	2	third	third	ADJ
inlawrev-25117	630	3	,	,	PUNCT
inlawrev-25117	630	4	despite	despite	SCONJ
inlawrev-25117	630	5	the	the	DET
inlawrev-25117	630	6	nominal	nominal	ADJ
inlawrev-25117	630	7	ban	ban	NOUN
inlawrev-25117	630	8	on	on	ADP
inlawrev-25117	630	9	new	new	ADJ
inlawrev-25117	630	10	unauthorized	unauthorized	ADJ
inlawrev-25117	630	11	tax	tax	NOUN
inlawrev-25117	630	12	reliefs	relief	NOUN
inlawrev-25117	630	13	,	,	PUNCT
inlawrev-25117	630	14	these	these	PRON
inlawrev-25117	630	15	continue	continue	VERB
inlawrev-25117	630	16	to	to	PART
inlawrev-25117	630	17	exist	exist	VERB
inlawrev-25117	630	18	at	at	ADP
inlawrev-25117	630	19	the	the	DET
inlawrev-25117	630	20	subnational	subnational	ADJ
inlawrev-25117	630	21	level	level	NOUN
inlawrev-25117	630	22	.	.	PUNCT
inlawrev-25117	631	1	98	98	NUM
inlawrev-25117	631	2	there	there	PRON
inlawrev-25117	631	3	is	be	VERB
inlawrev-25117	631	4	no	no	DET
inlawrev-25117	631	5	uniform	uniform	ADJ
inlawrev-25117	631	6	statute	statute	NOUN
inlawrev-25117	631	7	to	to	PART
inlawrev-25117	631	8	recognize	recognize	VERB
inlawrev-25117	631	9	and	and	CCONJ
inlawrev-25117	631	10	govern	govern	VERB
inlawrev-25117	631	11	regional	regional	ADJ
inlawrev-25117	631	12	tax	tax	NOUN
inlawrev-25117	631	13	reliefs	relief	NOUN
inlawrev-25117	631	14	,	,	PUNCT
inlawrev-25117	631	15	no	no	DET
inlawrev-25117	631	16	coherent	coherent	ADJ
inlawrev-25117	631	17	policy	policy	NOUN
inlawrev-25117	631	18	prioritization	prioritization	NOUN
inlawrev-25117	631	19	between	between	ADP
inlawrev-25117	631	20	regions	region	NOUN
inlawrev-25117	631	21	and	and	CCONJ
inlawrev-25117	631	22	industries	industry	NOUN
inlawrev-25117	631	23	,	,	PUNCT
inlawrev-25117	631	24	and	and	CCONJ
inlawrev-25117	631	25	no	no	DET
inlawrev-25117	631	26	serious	serious	ADJ
inlawrev-25117	631	27	legal	legal	ADJ
inlawrev-25117	631	28	liability	liability	NOUN
inlawrev-25117	631	29	for	for	ADP
inlawrev-25117	631	30	government	government	NOUN
inlawrev-25117	631	31	officials	official	NOUN
inlawrev-25117	631	32	for	for	ADP
inlawrev-25117	631	33	abusively	abusively	ADV
inlawrev-25117	631	34	granting	grant	VERB
inlawrev-25117	631	35	tax	tax	NOUN
inlawrev-25117	631	36	reliefs	relief	NOUN
inlawrev-25117	631	37	to	to	ADP
inlawrev-25117	631	38	enterprises	enterprise	NOUN
inlawrev-25117	631	39	to	to	PART
inlawrev-25117	631	40	meet	meet	VERB
inlawrev-25117	631	41	local	local	ADJ
inlawrev-25117	631	42	gdp	gdp	NOUN
inlawrev-25117	631	43	targets	target	NOUN
inlawrev-25117	631	44	tied	tie	VERB
inlawrev-25117	631	45	to	to	ADP
inlawrev-25117	631	46	their	their	PRON
inlawrev-25117	631	47	compensation	compensation	NOUN
inlawrev-25117	631	48	.	.	PUNCT
inlawrev-25117	632	1	although	although	SCONJ
inlawrev-25117	632	2	the	the	DET
inlawrev-25117	632	3	latc	latc	NOUN
inlawrev-25117	632	4	prohibits	prohibit	VERB
inlawrev-25117	632	5	unauthorized	unauthorized	ADJ
inlawrev-25117	632	6	regional	regional	ADJ
inlawrev-25117	632	7	tax	tax	NOUN
inlawrev-25117	632	8	reliefs	relief	NOUN
inlawrev-25117	632	9	,	,	PUNCT
inlawrev-25117	632	10	both	both	CCONJ
inlawrev-25117	632	11	obvious	obvious	ADJ
inlawrev-25117	632	12	and	and	CCONJ
inlawrev-25117	632	13	hidden	hide	VERB
inlawrev-25117	632	14	unauthorized	unauthorized	ADJ
inlawrev-25117	632	15	regional	regional	ADJ
inlawrev-25117	632	16	tax	tax	NOUN
inlawrev-25117	632	17	reliefs	relief	NOUN
inlawrev-25117	632	18	exist	exist	VERB
inlawrev-25117	632	19	in	in	ADP
inlawrev-25117	632	20	china	china	PROPN
inlawrev-25117	632	21	.	.	PUNCT
inlawrev-25117	633	1	as	as	SCONJ
inlawrev-25117	633	2	the	the	DET
inlawrev-25117	633	3	regional	regional	ADJ
inlawrev-25117	633	4	preferential	preferential	ADJ
inlawrev-25117	633	5	policies	policy	NOUN
inlawrev-25117	633	6	take	take	VERB
inlawrev-25117	633	7	various	various	ADJ
inlawrev-25117	633	8	forms	form	NOUN
inlawrev-25117	633	9	of	of	ADP
inlawrev-25117	633	10	reduction	reduction	NOUN
inlawrev-25117	633	11	,	,	PUNCT
inlawrev-25117	633	12	exemption	exemption	NOUN
inlawrev-25117	633	13	or	or	CCONJ
inlawrev-25117	633	14	refund	refund	NOUN
inlawrev-25117	633	15	of	of	ADP
inlawrev-25117	633	16	tax	tax	NOUN
inlawrev-25117	633	17	,	,	PUNCT
inlawrev-25117	633	18	even	even	ADV
inlawrev-25117	633	19	the	the	DET
inlawrev-25117	633	20	national	national	PROPN
inlawrev-25117	633	21	tax	tax	PROPN
inlawrev-25117	633	22	administration	administration	NOUN
inlawrev-25117	633	23	does	do	AUX
inlawrev-25117	633	24	not	not	PART
inlawrev-25117	633	25	necessarily	necessarily	ADV
inlawrev-25117	633	26	have	have	VERB
inlawrev-25117	633	27	a	a	DET
inlawrev-25117	633	28	clear	clear	ADJ
inlawrev-25117	633	29	picture	picture	NOUN
inlawrev-25117	633	30	of	of	ADP
inlawrev-25117	633	31	the	the	DET
inlawrev-25117	633	32	actual	actual	ADJ
inlawrev-25117	633	33	scale	scale	NOUN
inlawrev-25117	633	34	,	,	PUNCT
inlawrev-25117	633	35	complexity	complexity	NOUN
inlawrev-25117	633	36	,	,	PUNCT
inlawrev-25117	633	37	and	and	CCONJ
inlawrev-25117	633	38	geographical	geographical	ADJ
inlawrev-25117	633	39	distribution	distribution	NOUN
inlawrev-25117	633	40	of	of	ADP
inlawrev-25117	633	41	regional	regional	ADJ
inlawrev-25117	633	42	tax	tax	NOUN
inlawrev-25117	633	43	reliefs	relief	NOUN
inlawrev-25117	633	44	or	or	CCONJ
inlawrev-25117	633	45	subsidies	subsidy	NOUN
inlawrev-25117	633	46	in	in	ADP
inlawrev-25117	633	47	practice	practice	NOUN
inlawrev-25117	633	48	.	.	PUNCT
inlawrev-25117	634	1	nevertheless	nevertheless	ADV
inlawrev-25117	634	2	,	,	PUNCT
inlawrev-25117	634	3	the	the	DET
inlawrev-25117	634	4	chinese	chinese	ADJ
inlawrev-25117	634	5	story	story	NOUN
inlawrev-25117	634	6	is	be	AUX
inlawrev-25117	634	7	not	not	PART
inlawrev-25117	634	8	one	one	NUM
inlawrev-25117	634	9	of	of	ADP
inlawrev-25117	634	10	complete	complete	ADJ
inlawrev-25117	634	11	failure	failure	NOUN
inlawrev-25117	634	12	.	.	PUNCT
inlawrev-25117	635	1	between	between	ADP
inlawrev-25117	635	2	2001	2001	NUM
inlawrev-25117	635	3	and	and	CCONJ
inlawrev-25117	635	4	2013	2013	NUM
inlawrev-25117	635	5	,	,	PUNCT
inlawrev-25117	635	6	there	there	PRON
inlawrev-25117	635	7	was	be	VERB
inlawrev-25117	635	8	a	a	DET
inlawrev-25117	635	9	significant	significant	ADJ
inlawrev-25117	635	10	narrowing	narrowing	NOUN
inlawrev-25117	635	11	of	of	ADP
inlawrev-25117	635	12	the	the	DET
inlawrev-25117	635	13	gap	gap	NOUN
inlawrev-25117	635	14	between	between	ADP
inlawrev-25117	635	15	the	the	DET
inlawrev-25117	635	16	coasts	coast	NOUN
inlawrev-25117	635	17	and	and	CCONJ
inlawrev-25117	635	18	the	the	DET
inlawrev-25117	635	19	hinterland	hinterland	NOUN
inlawrev-25117	635	20	,	,	PUNCT
inlawrev-25117	635	21	and	and	CCONJ
inlawrev-25117	635	22	even	even	ADV
inlawrev-25117	635	23	though	though	SCONJ
inlawrev-25117	635	24	precise	precise	ADJ
inlawrev-25117	635	25	data	datum	NOUN
inlawrev-25117	635	26	are	be	AUX
inlawrev-25117	635	27	lacking	lack	VERB
inlawrev-25117	635	28	,	,	PUNCT
inlawrev-25117	635	29	it	it	PRON
inlawrev-25117	635	30	is	be	AUX
inlawrev-25117	635	31	likely	likely	ADJ
inlawrev-25117	635	32	that	that	SCONJ
inlawrev-25117	635	33	some	some	PRON
inlawrev-25117	635	34	of	of	ADP
inlawrev-25117	635	35	this	this	PRON
inlawrev-25117	635	36	is	be	AUX
inlawrev-25117	635	37	due	due	ADJ
inlawrev-25117	635	38	to	to	ADP
inlawrev-25117	635	39	government	government	NOUN
inlawrev-25117	635	40	policies	policy	NOUN
inlawrev-25117	635	41	.	.	PUNCT
inlawrev-25117	636	1	even	even	ADV
inlawrev-25117	636	2	after	after	ADP
inlawrev-25117	636	3	2013	2013	NUM
inlawrev-25117	636	4	,	,	PUNCT
inlawrev-25117	636	5	it	it	PRON
inlawrev-25117	636	6	is	be	AUX
inlawrev-25117	636	7	likely	likely	ADJ
inlawrev-25117	636	8	that	that	PRON
inlawrev-25117	636	9	absent	absent	ADJ
inlawrev-25117	636	10	the	the	DET
inlawrev-25117	636	11	tax	tax	NOUN
inlawrev-25117	636	12	preferences	preference	NOUN
inlawrev-25117	636	13	,	,	PUNCT
inlawrev-25117	636	14	the	the	DET
inlawrev-25117	636	15	gap	gap	NOUN
inlawrev-25117	636	16	would	would	AUX
inlawrev-25117	636	17	have	have	AUX
inlawrev-25117	636	18	grown	grow	VERB
inlawrev-25117	636	19	even	even	ADV
inlawrev-25117	636	20	wider	wide	ADJ
inlawrev-25117	636	21	.	.	PUNCT
inlawrev-25117	637	1	it	it	PRON
inlawrev-25117	637	2	is	be	AUX
inlawrev-25117	637	3	important	important	ADJ
inlawrev-25117	637	4	to	to	PART
inlawrev-25117	637	5	remember	remember	VERB
inlawrev-25117	637	6	that	that	SCONJ
inlawrev-25117	637	7	overall	overall	NOUN
inlawrev-25117	637	8	,	,	PUNCT
inlawrev-25117	637	9	since	since	SCONJ
inlawrev-25117	637	10	1990	1990	NUM
inlawrev-25117	637	11	,	,	PUNCT
inlawrev-25117	637	12	“	"	PUNCT
inlawrev-25117	637	13	the	the	DET
inlawrev-25117	637	14	proportion	proportion	NOUN
inlawrev-25117	637	15	of	of	ADP
inlawrev-25117	637	16	people	people	NOUN
inlawrev-25117	637	17	living	live	VERB
inlawrev-25117	637	18	in	in	ADP
inlawrev-25117	637	19	extreme	extreme	ADJ
inlawrev-25117	637	20	poverty	poverty	NOUN
inlawrev-25117	637	21	in	in	ADP
inlawrev-25117	637	22	china	china	PROPN
inlawrev-25117	637	23	fell	fall	VERB
inlawrev-25117	637	24	by	by	ADP
inlawrev-25117	637	25	half	half	NOUN
inlawrev-25117	637	26	from	from	ADP
inlawrev-25117	637	27	61	61	NUM
inlawrev-25117	637	28	percent	percent	NOUN
inlawrev-25117	637	29	in	in	ADP
inlawrev-25117	637	30	1990	1990	NUM
inlawrev-25117	637	31	to	to	ADP
inlawrev-25117	637	32	below	below	ADP
inlawrev-25117	637	33	30	30	NUM
inlawrev-25117	637	34	percent	percent	NOUN
inlawrev-25117	637	35	in	in	ADP
inlawrev-25117	637	36	2002	2002	NUM
inlawrev-25117	637	37	,	,	PUNCT
inlawrev-25117	637	38	and	and	CCONJ
inlawrev-25117	637	39	on	on	ADP
inlawrev-25117	637	40	down	down	ADP
inlawrev-25117	637	41	to	to	ADP
inlawrev-25117	637	42	4.2	4.2	NUM
inlawrev-25117	637	43	percent	percent	NOUN
inlawrev-25117	637	44	in	in	ADP
inlawrev-25117	637	45	2014	2014	NUM
inlawrev-25117	637	46	.	.	PUNCT
inlawrev-25117	637	47	”	"	PUNCT
inlawrev-25117	638	1	99	99	NUM
inlawrev-25117	638	2	the	the	DET
inlawrev-25117	638	3	number	number	NOUN
inlawrev-25117	638	4	of	of	ADP
inlawrev-25117	638	5	citizens	citizen	NOUN
inlawrev-25117	638	6	china	china	PROPN
inlawrev-25117	638	7	has	have	AUX
inlawrev-25117	638	8	raised	raise	VERB
inlawrev-25117	638	9	from	from	ADP
inlawrev-25117	638	10	poverty	poverty	NOUN
inlawrev-25117	638	11	accounts	account	NOUN
inlawrev-25117	638	12	for	for	ADP
inlawrev-25117	638	13	70	70	NUM
inlawrev-25117	638	14	percent	percent	NOUN
inlawrev-25117	638	15	of	of	ADP
inlawrev-25117	638	16	the	the	DET
inlawrev-25117	638	17	world	world	NOUN
inlawrev-25117	638	18	’s	’s	PART
inlawrev-25117	638	19	total	total	NOUN
inlawrev-25117	638	20	.	.	PUNCT
inlawrev-25117	639	1	100	100	NUM
inlawrev-25117	639	2	some	some	PRON
inlawrev-25117	639	3	of	of	ADP
inlawrev-25117	639	4	this	this	PRON
inlawrev-25117	639	5	happened	happen	VERB
inlawrev-25117	639	6	in	in	ADP
inlawrev-25117	639	7	the	the	DET
inlawrev-25117	639	8	hinterland	hinterland	NOUN
inlawrev-25117	639	9	.	.	PUNCT
inlawrev-25117	640	1	for	for	ADP
inlawrev-25117	640	2	example	example	NOUN
inlawrev-25117	640	3	,	,	PUNCT
inlawrev-25117	640	4	chinese	chinese	ADJ
inlawrev-25117	640	5	government	government	NOUN
inlawrev-25117	640	6	statistics	statistic	NOUN
inlawrev-25117	640	7	indicate	indicate	VERB
inlawrev-25117	640	8	that	that	SCONJ
inlawrev-25117	640	9	regional	regional	ADJ
inlawrev-25117	640	10	tax	tax	NOUN
inlawrev-25117	640	11	reliefs	relief	NOUN
inlawrev-25117	640	12	have	have	AUX
inlawrev-25117	640	13	benefited	benefit	VERB
inlawrev-25117	640	14	the	the	DET
inlawrev-25117	640	15	219	219	NUM
inlawrev-25117	640	16	national	national	ADJ
inlawrev-25117	640	17	economic	economic	ADJ
inlawrev-25117	640	18	and	and	CCONJ
inlawrev-25117	640	19	technical	technical	ADJ
inlawrev-25117	640	20	development	development	NOUN
inlawrev-25117	640	21	zones	zone	NOUN
inlawrev-25117	640	22	(	(	PUNCT
inlawrev-25117	640	23	“	"	PUNCT
inlawrev-25117	640	24	etdzs	etdzs	ADJ
inlawrev-25117	640	25	”	"	PUNCT
inlawrev-25117	640	26	)	)	PUNCT
inlawrev-25117	640	27	in	in	ADP
inlawrev-25117	640	28	china	china	PROPN
inlawrev-25117	640	29	,	,	PUNCT
inlawrev-25117	640	30	which	which	PRON
inlawrev-25117	640	31	in	in	ADP
inlawrev-25117	640	32	2017	2017	NUM
inlawrev-25117	640	33	grew	grow	VERB
inlawrev-25117	640	34	by	by	ADP
inlawrev-25117	640	35	9.9	9.9	NUM
inlawrev-25117	640	36	percent	percent	NOUN
inlawrev-25117	640	37	,	,	PUNCT
inlawrev-25117	640	38	or	or	CCONJ
inlawrev-25117	640	39	3	3	NUM
inlawrev-25117	640	40	percent	percent	NOUN
inlawrev-25117	640	41	higher	high	ADJ
inlawrev-25117	640	42	than	than	ADP
inlawrev-25117	640	43	the	the	DET
inlawrev-25117	640	44	overall	overall	ADJ
inlawrev-25117	640	45	national	national	ADJ
inlawrev-25117	640	46	growth	growth	NOUN
inlawrev-25117	640	47	rate	rate	NOUN
inlawrev-25117	640	48	.	.	PUNCT
inlawrev-25117	641	1	101	101	NUM
inlawrev-25117	641	2	many	many	ADJ
inlawrev-25117	641	3	of	of	ADP
inlawrev-25117	641	4	these	these	PRON
inlawrev-25117	641	5	are	be	AUX
inlawrev-25117	641	6	in	in	ADP
inlawrev-25117	641	7	the	the	DET
inlawrev-25117	641	8	hinterland	hinterland	NOUN
inlawrev-25117	641	9	97	97	NUM
inlawrev-25117	641	10	.	.	PUNCT
inlawrev-25117	642	1	notice	notice	NOUN
inlawrev-25117	642	2	of	of	ADP
inlawrev-25117	642	3	the	the	DET
inlawrev-25117	642	4	state	state	NOUN
inlawrev-25117	642	5	administration	administration	NOUN
inlawrev-25117	642	6	of	of	ADP
inlawrev-25117	642	7	taxation	taxation	NOUN
inlawrev-25117	642	8	of	of	ADP
inlawrev-25117	642	9	the	the	DET
inlawrev-25117	642	10	ministry	ministry	PROPN
inlawrev-25117	642	11	of	of	ADP
inlawrev-25117	642	12	finance	finance	NOUN
inlawrev-25117	642	13	on	on	ADP
inlawrev-25117	642	14	implementing	implement	VERB
inlawrev-25117	642	15	the	the	DET
inlawrev-25117	642	16	corporate	corporate	ADJ
inlawrev-25117	642	17	income	income	NOUN
inlawrev-25117	642	18	tax	tax	NOUN
inlawrev-25117	642	19	preferential	preferential	ADJ
inlawrev-25117	642	20	policies	policy	NOUN
inlawrev-25117	642	21	for	for	ADP
inlawrev-25117	642	22	the	the	DET
inlawrev-25117	642	23	revitalization	revitalization	NOUN
inlawrev-25117	642	24	of	of	ADP
inlawrev-25117	642	25	the	the	DET
inlawrev-25117	642	26	northeast	northeast	ADJ
inlawrev-25117	642	27	old	old	ADJ
inlawrev-25117	642	28	industrial	industrial	ADJ
inlawrev-25117	642	29	base	base	NOUN
inlawrev-25117	642	30	,	,	PUNCT
inlawrev-25117	642	31	state	state	NOUN
inlawrev-25117	642	32	tax	tax	NOUN
inlawrev-25117	642	33	admin	admin	NOUN
inlawrev-25117	642	34	.	.	PUNCT
inlawrev-25117	643	1	(	(	PUNCT
inlawrev-25117	643	2	jan	jan	PROPN
inlawrev-25117	643	3	.	.	PROPN
inlawrev-25117	643	4	13	13	NUM
inlawrev-25117	643	5	,	,	PUNCT
inlawrev-25117	643	6	2005	2005	NUM
inlawrev-25117	643	7	)	)	PUNCT
inlawrev-25117	643	8	,	,	PUNCT
inlawrev-25117	643	9	http://www.chinatax	http://www.chinatax	PROPN
inlawrev-25117	643	10	.	.	PUNCT
inlawrev-25117	644	1	gov.cn/n810341/n810765/n812193/n812978/c1202111/content.html	gov.cn/n810341/n810765/n812193/n812978/c1202111/content.html	PROPN
inlawrev-25117	645	1	[	[	X
inlawrev-25117	645	2	perma.cc/4sh2-hjnf	perma.cc/4sh2-hjnf	X
inlawrev-25117	645	3	]	]	X
inlawrev-25117	645	4	.	.	PUNCT
inlawrev-25117	646	1	in	in	ADP
inlawrev-25117	646	2	addition	addition	NOUN
inlawrev-25117	646	3	,	,	PUNCT
inlawrev-25117	646	4	to	to	PART
inlawrev-25117	646	5	rejuvenate	rejuvenate	VERB
inlawrev-25117	646	6	the	the	DET
inlawrev-25117	646	7	old	old	ADJ
inlawrev-25117	646	8	northeast	northeast	ADJ
inlawrev-25117	646	9	industrial	industrial	ADJ
inlawrev-25117	646	10	bases	basis	NOUN
inlawrev-25117	646	11	in	in	ADP
inlawrev-25117	646	12	heilongjiang	heilongjiang	PROPN
inlawrev-25117	646	13	,	,	PUNCT
inlawrev-25117	646	14	jilin	jilin	PROPN
inlawrev-25117	646	15	,	,	PUNCT
inlawrev-25117	646	16	and	and	CCONJ
inlawrev-25117	646	17	liaoning	liaoning	PROPN
inlawrev-25117	646	18	,	,	PUNCT
inlawrev-25117	646	19	the	the	DET
inlawrev-25117	646	20	sat	sat	NOUN
inlawrev-25117	646	21	and	and	CCONJ
inlawrev-25117	646	22	ministry	ministry	NOUN
inlawrev-25117	646	23	issued	issue	VERB
inlawrev-25117	646	24	notice	notice	NOUN
inlawrev-25117	646	25	no	no	INTJ
inlawrev-25117	646	26	.	.	NOUN
inlawrev-25117	646	27	153	153	NUM
inlawrev-25117	646	28	of	of	ADP
inlawrev-25117	646	29	2004	2004	NUM
inlawrev-25117	646	30	on	on	ADP
inlawrev-25117	646	31	issues	issue	NOUN
inlawrev-25117	646	32	concerning	concern	VERB
inlawrev-25117	646	33	the	the	DET
inlawrev-25117	646	34	implementation	implementation	NOUN
inlawrev-25117	646	35	of	of	ADP
inlawrev-25117	646	36	the	the	DET
inlawrev-25117	646	37	preferential	preferential	ADJ
inlawrev-25117	646	38	income	income	NOUN
inlawrev-25117	646	39	tax	tax	NOUN
inlawrev-25117	646	40	policies	policy	NOUN
inlawrev-25117	646	41	on	on	ADP
inlawrev-25117	646	42	revitalization	revitalization	NOUN
inlawrev-25117	646	43	of	of	ADP
inlawrev-25117	646	44	the	the	DET
inlawrev-25117	646	45	corporations	corporation	NOUN
inlawrev-25117	646	46	in	in	ADP
inlawrev-25117	646	47	the	the	DET
inlawrev-25117	646	48	old	old	ADJ
inlawrev-25117	646	49	northeast	northeast	ADJ
inlawrev-25117	646	50	industrial	industrial	ADJ
inlawrev-25117	646	51	bases	basis	NOUN
inlawrev-25117	646	52	.	.	PUNCT
inlawrev-25117	647	1	98	98	NUM
inlawrev-25117	647	2	.	.	PUNCT
inlawrev-25117	647	3	xiong	xiong	PROPN
inlawrev-25117	647	4	wei	wei	PROPN
inlawrev-25117	647	5	,	,	PUNCT
inlawrev-25117	647	6	research	research	NOUN
inlawrev-25117	647	7	on	on	ADP
inlawrev-25117	647	8	the	the	DET
inlawrev-25117	647	9	cleaning	cleaning	NOUN
inlawrev-25117	647	10	up	up	ADP
inlawrev-25117	647	11	and	and	CCONJ
inlawrev-25117	647	12	regulating	regulate	VERB
inlawrev-25117	647	13	tax	tax	NOUN
inlawrev-25117	647	14	incentive	incentive	NOUN
inlawrev-25117	647	15	policies	policy	NOUN
inlawrev-25117	647	16	from	from	ADP
inlawrev-25117	647	17	the	the	DET
inlawrev-25117	647	18	perspective	perspective	NOUN
inlawrev-25117	647	19	of	of	ADP
inlawrev-25117	647	20	rule	rule	NOUN
inlawrev-25117	647	21	of	of	ADP
inlawrev-25117	647	22	law	law	NOUN
inlawrev-25117	647	23	,	,	PUNCT
inlawrev-25117	647	24	6	6	NUM
inlawrev-25117	647	25	china	china	PROPN
inlawrev-25117	647	26	legal	legal	PROPN
inlawrev-25117	647	27	sci	sci	PROPN
inlawrev-25117	647	28	.	.	PUNCT
inlawrev-25117	647	29	(	(	PUNCT
inlawrev-25117	647	30	2014	2014	NUM
inlawrev-25117	647	31	)	)	PUNCT
inlawrev-25117	647	32	.	.	PUNCT
inlawrev-25117	648	1	99	99	NUM
inlawrev-25117	648	2	.	.	PUNCT
inlawrev-25117	649	1	i	i	PRON
inlawrev-25117	649	2	d.	d.	PROPN
inlawrev-25117	649	3	100	100	NUM
inlawrev-25117	649	4	.	.	PUNCT
inlawrev-25117	650	1	china	china	PROPN
inlawrev-25117	650	2	’s	’s	PART
inlawrev-25117	650	3	progress	progress	NOUN
inlawrev-25117	650	4	in	in	ADP
inlawrev-25117	650	5	poverty	poverty	NOUN
inlawrev-25117	650	6	reduction	reduction	NOUN
inlawrev-25117	650	7	and	and	CCONJ
inlawrev-25117	650	8	human	human	ADJ
inlawrev-25117	650	9	rights	right	NOUN
inlawrev-25117	650	10	,	,	PUNCT
inlawrev-25117	650	11	state	state	NOUN
inlawrev-25117	650	12	council	council	PROPN
inlawrev-25117	650	13	information	information	NOUN
inlawrev-25117	650	14	office	office	NOUN
inlawrev-25117	650	15	of	of	ADP
inlawrev-25117	650	16	the	the	DET
inlawrev-25117	650	17	people‘s	people‘s	PROPN
inlawrev-25117	650	18	republic	republic	NOUN
inlawrev-25117	650	19	of	of	ADP
inlawrev-25117	650	20	china	china	PROPN
inlawrev-25117	650	21	,	,	PUNCT
inlawrev-25117	650	22	(	(	PUNCT
inlawrev-25117	650	23	oct	oct	PROPN
inlawrev-25117	650	24	.	.	PROPN
inlawrev-25117	650	25	10	10	NUM
inlawrev-25117	650	26	,	,	PUNCT
inlawrev-25117	650	27	2016	2016	NUM
inlawrev-25117	650	28	)	)	PUNCT
inlawrev-25117	650	29	,	,	PUNCT
inlawrev-25117	650	30	http://www.scio	http://www.scio	PROPN
inlawrev-25117	650	31	.	.	PUNCT
inlawrev-25117	650	32	gov.cn/zfbps/ndhf/34120/document/1494400/1494400_1.htm	gov.cn/zfbps/ndhf/34120/document/1494400/1494400_1.htm	PROPN
inlawrev-25117	651	1	[	[	X
inlawrev-25117	651	2	https://perma.cc/4hpp-rnth	https://perma.cc/4hpp-rnth	X
inlawrev-25117	651	3	]	]	X
inlawrev-25117	651	4	.	.	PUNCT
inlawrev-25117	652	1	101	101	NUM
inlawrev-25117	652	2	.	.	PUNCT
inlawrev-25117	653	1	regular	regular	ADJ
inlawrev-25117	653	2	press	press	NOUN
inlawrev-25117	653	3	conference	conference	NOUN
inlawrev-25117	653	4	of	of	ADP
inlawrev-25117	653	5	the	the	DET
inlawrev-25117	653	6	ministry	ministry	PROPN
inlawrev-25117	653	7	of	of	ADP
inlawrev-25117	653	8	commerce	commerce	PROPN
inlawrev-25117	653	9	,	,	PUNCT
inlawrev-25117	653	10	ministry	ministry	PROPN
inlawrev-25117	653	11	of	of	ADP
inlawrev-25117	653	12	commerce	commerce	PROPN
inlawrev-25117	653	13	people	people	NOUN
inlawrev-25117	653	14	’s	’s	PART
inlawrev-25117	653	15	republic	republic	NOUN
inlawrev-25117	653	16	of	of	ADP
inlawrev-25117	653	17	china	china	PROPN
inlawrev-25117	653	18	(	(	PUNCT
inlawrev-25117	653	19	may	may	PROPN
inlawrev-25117	653	20	31	31	NUM
inlawrev-25117	653	21	,	,	PUNCT
inlawrev-25117	653	22	2018	2018	NUM
inlawrev-25117	653	23	)	)	PUNCT
inlawrev-25117	653	24	,	,	PUNCT
inlawrev-25117	653	25	http://english.mofcom.gov.cn/article/newsrelease/	http://english.mofcom.gov.cn/article/newsrelease/	NOUN
inlawrev-25117	653	26	press/201806/20180602754520.shtml	press/201806/20180602754520.shtml	PUNCT
inlawrev-25117	653	27	[	[	X
inlawrev-25117	653	28	https://perma.cc/nvv9-bgm2	https://perma.cc/nvv9-bgm2	X
inlawrev-25117	653	29	]	]	PUNCT
inlawrev-25117	653	30	.	.	PUNCT
inlawrev-25117	654	1	according	accord	VERB
inlawrev-25117	654	2	to	to	ADP
inlawrev-25117	654	3	government	government	NOUN
inlawrev-25117	654	4	data	datum	NOUN
inlawrev-25117	654	5	,	,	PUNCT
inlawrev-25117	654	6	in	in	ADP
inlawrev-25117	654	7	2017	2017	NUM
inlawrev-25117	654	8	,	,	PUNCT
inlawrev-25117	654	9	the	the	DET
inlawrev-25117	654	10	219	219	NUM
inlawrev-25117	654	11	etdzs	etdzs	NOUN
inlawrev-25117	654	12	realized	realize	VERB
inlawrev-25117	654	13	the	the	DET
inlawrev-25117	654	14	fiscal	fiscal	ADJ
inlawrev-25117	654	15	revenue	revenue	NOUN
inlawrev-25117	654	16	of	of	ADP
inlawrev-25117	654	17	1.8	1.8	NUM
inlawrev-25117	654	18	trillion	trillion	NUM
inlawrev-25117	654	19	yuan	yuan	NOUN
inlawrev-25117	654	20	,	,	PUNCT
inlawrev-25117	654	21	up	up	ADV
inlawrev-25117	654	22	15.9	15.9	NUM
inlawrev-25117	654	23	percent	percent	NOUN
inlawrev-25117	654	24	year	year	NOUN
inlawrev-25117	654	25	on	on	ADP
inlawrev-25117	654	26	year	year	NOUN
inlawrev-25117	654	27	,	,	PUNCT
inlawrev-25117	654	28	8.5	8.5	NUM
inlawrev-25117	654	29	percent	percent	NOUN
inlawrev-25117	654	30	higher	high	ADJ
inlawrev-25117	654	31	than	than	ADP
inlawrev-25117	654	32	the	the	DET
inlawrev-25117	654	33	average	average	ADJ
inlawrev-25117	654	34	level	level	NOUN
inlawrev-25117	654	35	of	of	ADP
inlawrev-25117	654	36	the	the	DET
inlawrev-25117	654	37	country	country	NOUN
inlawrev-25117	654	38	over	over	ADP
inlawrev-25117	654	39	the	the	DET
inlawrev-25117	654	40	same	same	ADJ
inlawrev-25117	654	41	period	period	NOUN
inlawrev-25117	654	42	(	(	PUNCT
inlawrev-25117	654	43	7.4	7.4	NUM
inlawrev-25117	654	44	percent	percent	NOUN
inlawrev-25117	654	45	)	)	PUNCT
inlawrev-25117	654	46	,	,	PUNCT
inlawrev-25117	654	47	and	and	CCONJ
inlawrev-25117	654	48	accounting	account	VERB
inlawrev-25117	654	49	for	for	ADP
inlawrev-25117	654	50	10.3	10.3	NUM
inlawrev-25117	654	51	percent	percent	NOUN
inlawrev-25117	654	52	of	of	ADP
inlawrev-25117	654	53	the	the	DET
inlawrev-25117	654	54	total	total	ADJ
inlawrev-25117	654	55	government	government	NOUN
inlawrev-25117	654	56	revenue	revenue	NOUN
inlawrev-25117	654	57	;	;	PUNCT
inlawrev-25117	654	58	the	the	DET
inlawrev-25117	654	59	realized	realize	VERB
inlawrev-25117	654	60	tax	tax	NOUN
inlawrev-25117	654	61	revenue	revenue	NOUN
inlawrev-25117	654	62	was	be	AUX
inlawrev-25117	654	63	1.6	1.6	NUM
inlawrev-25117	654	64	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	654	65	34348943-ilr-53-3_text.indd	34348943-ilr-53-3_text.indd	NUM
inlawrev-25117	654	66	34	34	NUM
inlawrev-25117	654	67	12/14/20	12/14/20	PROPN
inlawrev-25117	654	68	9:49	9:49	NUM
inlawrev-25117	655	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	655	2	9:49	9:49	NUM
inlawrev-25117	655	3	am	am	NOUN
inlawrev-25117	655	4	2020	2020	NUM
inlawrev-25117	655	5	]	]	X
inlawrev-25117	655	6	federalizing	federalize	VERB
inlawrev-25117	655	7	tax	tax	NOUN
inlawrev-25117	655	8	justice	justice	NOUN
inlawrev-25117	655	9	485	485	NUM
inlawrev-25117	655	10	(	(	PUNCT
inlawrev-25117	655	11	for	for	ADP
inlawrev-25117	655	12	example	example	NOUN
inlawrev-25117	655	13	,	,	PUNCT
inlawrev-25117	655	14	there	there	PRON
inlawrev-25117	655	15	are	be	VERB
inlawrev-25117	655	16	eighty	eighty	NUM
inlawrev-25117	655	17	-	-	PUNCT
inlawrev-25117	655	18	eight	eight	NUM
inlawrev-25117	655	19	in	in	ADP
inlawrev-25117	655	20	sichuan	sichuan	PROPN
inlawrev-25117	655	21	)	)	PUNCT
inlawrev-25117	655	22	.	.	PUNCT
inlawrev-25117	656	1	102	102	NUM
inlawrev-25117	656	2	thus	thus	ADV
inlawrev-25117	656	3	,	,	PUNCT
inlawrev-25117	656	4	it	it	PRON
inlawrev-25117	656	5	seems	seem	VERB
inlawrev-25117	656	6	plausible	plausible	ADJ
inlawrev-25117	656	7	that	that	SCONJ
inlawrev-25117	656	8	the	the	DET
inlawrev-25117	656	9	chinese	chinese	PROPN
inlawrev-25117	656	10	hinterland	hinterland	PROPN
inlawrev-25117	656	11	benefited	benefit	VERB
inlawrev-25117	656	12	from	from	ADP
inlawrev-25117	656	13	the	the	DET
inlawrev-25117	656	14	tax	tax	NOUN
inlawrev-25117	656	15	reliefs	relief	NOUN
inlawrev-25117	656	16	.	.	PUNCT
inlawrev-25117	657	1	b.	b.	PROPN
inlawrev-25117	657	2	israel	israel	PROPN
inlawrev-25117	657	3	regional	regional	PROPN
inlawrev-25117	657	4	tax	tax	NOUN
inlawrev-25117	657	5	benefits	benefit	NOUN
inlawrev-25117	657	6	have	have	AUX
inlawrev-25117	657	7	been	be	AUX
inlawrev-25117	657	8	part	part	NOUN
inlawrev-25117	657	9	of	of	ADP
inlawrev-25117	657	10	the	the	DET
inlawrev-25117	657	11	israeli	israeli	ADJ
inlawrev-25117	657	12	tax	tax	NOUN
inlawrev-25117	657	13	system	system	NOUN
inlawrev-25117	657	14	for	for	ADP
inlawrev-25117	657	15	many	many	ADJ
inlawrev-25117	657	16	years	year	NOUN
inlawrev-25117	657	17	.	.	PUNCT
inlawrev-25117	658	1	from	from	ADP
inlawrev-25117	658	2	the	the	DET
inlawrev-25117	658	3	early	early	ADJ
inlawrev-25117	658	4	days	day	NOUN
inlawrev-25117	658	5	of	of	ADP
inlawrev-25117	658	6	its	its	PRON
inlawrev-25117	658	7	establishment	establishment	NOUN
inlawrev-25117	658	8	,	,	PUNCT
inlawrev-25117	658	9	the	the	DET
inlawrev-25117	658	10	need	need	NOUN
inlawrev-25117	658	11	to	to	PART
inlawrev-25117	658	12	embrace	embrace	VERB
inlawrev-25117	658	13	and	and	CCONJ
inlawrev-25117	658	14	encourage	encourage	VERB
inlawrev-25117	658	15	individuals	individual	NOUN
inlawrev-25117	658	16	to	to	PART
inlawrev-25117	658	17	reside	reside	VERB
inlawrev-25117	658	18	and	and	CCONJ
inlawrev-25117	658	19	develop	develop	VERB
inlawrev-25117	658	20	rural	rural	ADJ
inlawrev-25117	658	21	areas	area	NOUN
inlawrev-25117	658	22	in	in	ADP
inlawrev-25117	658	23	the	the	DET
inlawrev-25117	658	24	small	small	ADJ
inlawrev-25117	658	25	country	country	NOUN
inlawrev-25117	658	26	was	be	AUX
inlawrev-25117	658	27	crucial	crucial	ADJ
inlawrev-25117	658	28	to	to	ADP
inlawrev-25117	658	29	israel	israel	PROPN
inlawrev-25117	658	30	’s	’s	PART
inlawrev-25117	658	31	development	development	NOUN
inlawrev-25117	658	32	and	and	CCONJ
inlawrev-25117	658	33	security	security	NOUN
inlawrev-25117	658	34	.	.	PUNCT
inlawrev-25117	659	1	tax	tax	NOUN
inlawrev-25117	659	2	benefits	benefit	NOUN
inlawrev-25117	659	3	were	be	AUX
inlawrev-25117	659	4	used	use	VERB
inlawrev-25117	659	5	to	to	PART
inlawrev-25117	659	6	incentivize	incentivize	VERB
inlawrev-25117	659	7	those	those	PRON
inlawrev-25117	659	8	who	who	PRON
inlawrev-25117	659	9	chose	choose	VERB
inlawrev-25117	659	10	to	to	PART
inlawrev-25117	659	11	live	live	VERB
inlawrev-25117	659	12	in	in	ADP
inlawrev-25117	659	13	border	border	NOUN
inlawrev-25117	659	14	towns	town	NOUN
inlawrev-25117	659	15	and	and	CCONJ
inlawrev-25117	659	16	other	other	ADJ
inlawrev-25117	659	17	areas	area	NOUN
inlawrev-25117	659	18	that	that	PRON
inlawrev-25117	659	19	were	be	AUX
inlawrev-25117	659	20	commonly	commonly	ADV
inlawrev-25117	659	21	affected	affect	VERB
inlawrev-25117	659	22	by	by	ADP
inlawrev-25117	659	23	the	the	DET
inlawrev-25117	659	24	many	many	ADJ
inlawrev-25117	659	25	wars	war	NOUN
inlawrev-25117	659	26	with	with	ADP
inlawrev-25117	659	27	surrounding	surround	VERB
inlawrev-25117	659	28	arab	arab	ADJ
inlawrev-25117	659	29	countries	country	NOUN
inlawrev-25117	659	30	in	in	ADP
inlawrev-25117	659	31	the	the	DET
inlawrev-25117	659	32	north	north	NOUN
inlawrev-25117	659	33	and	and	CCONJ
inlawrev-25117	659	34	south	south	NOUN
inlawrev-25117	659	35	of	of	ADP
inlawrev-25117	659	36	israel	israel	PROPN
inlawrev-25117	659	37	.	.	PUNCT
inlawrev-25117	660	1	in	in	ADP
inlawrev-25117	660	2	addition	addition	NOUN
inlawrev-25117	660	3	,	,	PUNCT
inlawrev-25117	660	4	the	the	DET
inlawrev-25117	660	5	need	need	NOUN
inlawrev-25117	660	6	to	to	PART
inlawrev-25117	660	7	develop	develop	VERB
inlawrev-25117	660	8	the	the	DET
inlawrev-25117	660	9	negev	negev	NOUN
inlawrev-25117	660	10	,	,	PUNCT
inlawrev-25117	660	11	a	a	DET
inlawrev-25117	660	12	desert	desert	NOUN
inlawrev-25117	660	13	and	and	CCONJ
inlawrev-25117	660	14	semi	semi	ADJ
inlawrev-25117	660	15	-	-	ADJ
inlawrev-25117	660	16	desert	desert	ADJ
inlawrev-25117	660	17	region	region	NOUN
inlawrev-25117	660	18	of	of	ADP
inlawrev-25117	660	19	southern	southern	PROPN
inlawrev-25117	660	20	israel	israel	PROPN
inlawrev-25117	660	21	,	,	PUNCT
inlawrev-25117	660	22	became	become	VERB
inlawrev-25117	660	23	a	a	DET
inlawrev-25117	660	24	top	top	ADJ
inlawrev-25117	660	25	priority	priority	NOUN
inlawrev-25117	660	26	to	to	ADP
inlawrev-25117	660	27	the	the	DET
inlawrev-25117	660	28	first	first	ADJ
inlawrev-25117	660	29	israeli	israeli	ADJ
inlawrev-25117	660	30	governments	government	NOUN
inlawrev-25117	660	31	,	,	PUNCT
inlawrev-25117	660	32	and	and	CCONJ
inlawrev-25117	660	33	as	as	SCONJ
inlawrev-25117	660	34	such	such	ADJ
inlawrev-25117	660	35	tax	tax	NOUN
inlawrev-25117	660	36	benefits	benefit	NOUN
inlawrev-25117	660	37	were	be	AUX
inlawrev-25117	660	38	offered	offer	VERB
inlawrev-25117	660	39	to	to	ADP
inlawrev-25117	660	40	companies	company	NOUN
inlawrev-25117	660	41	that	that	PRON
inlawrev-25117	660	42	chose	choose	VERB
inlawrev-25117	660	43	to	to	PART
inlawrev-25117	660	44	invest	invest	VERB
inlawrev-25117	660	45	there	there	ADV
inlawrev-25117	660	46	.	.	PUNCT
inlawrev-25117	661	1	103	103	NUM
inlawrev-25117	661	2	finally	finally	ADV
inlawrev-25117	661	3	,	,	PUNCT
inlawrev-25117	661	4	as	as	ADP
inlawrev-25117	661	5	a	a	DET
inlawrev-25117	661	6	relatively	relatively	ADV
inlawrev-25117	661	7	small	small	ADJ
inlawrev-25117	661	8	economy	economy	NOUN
inlawrev-25117	661	9	,	,	PUNCT
inlawrev-25117	661	10	surrounded	surround	VERB
inlawrev-25117	661	11	by	by	ADP
inlawrev-25117	661	12	hostile	hostile	ADJ
inlawrev-25117	661	13	countries	country	NOUN
inlawrev-25117	661	14	,	,	PUNCT
inlawrev-25117	661	15	israel	israel	PROPN
inlawrev-25117	661	16	’s	’s	PART
inlawrev-25117	661	17	need	need	VERB
inlawrev-25117	661	18	to	to	PART
inlawrev-25117	661	19	attract	attract	VERB
inlawrev-25117	661	20	foreign	foreign	ADJ
inlawrev-25117	661	21	investment	investment	NOUN
inlawrev-25117	661	22	was	be	AUX
inlawrev-25117	661	23	,	,	PUNCT
inlawrev-25117	661	24	and	and	CCONJ
inlawrev-25117	661	25	currently	currently	ADV
inlawrev-25117	661	26	is	be	AUX
inlawrev-25117	661	27	,	,	PUNCT
inlawrev-25117	661	28	one	one	NUM
inlawrev-25117	661	29	of	of	ADP
inlawrev-25117	661	30	the	the	DET
inlawrev-25117	661	31	most	most	ADV
inlawrev-25117	661	32	predominant	predominant	ADJ
inlawrev-25117	661	33	goals	goal	NOUN
inlawrev-25117	661	34	of	of	ADP
inlawrev-25117	661	35	almost	almost	ADV
inlawrev-25117	661	36	all	all	PRON
inlawrev-25117	661	37	of	of	ADP
inlawrev-25117	661	38	israel	israel	PROPN
inlawrev-25117	661	39	’s	’s	PART
inlawrev-25117	661	40	governments	government	NOUN
inlawrev-25117	661	41	,	,	PUNCT
inlawrev-25117	661	42	which	which	PRON
inlawrev-25117	661	43	lead	lead	VERB
inlawrev-25117	661	44	also	also	ADV
inlawrev-25117	661	45	to	to	ADP
inlawrev-25117	661	46	significant	significant	ADJ
inlawrev-25117	661	47	tax	tax	NOUN
inlawrev-25117	661	48	benefits	benefit	NOUN
inlawrev-25117	661	49	to	to	ADP
inlawrev-25117	661	50	companies	company	NOUN
inlawrev-25117	661	51	investing	invest	VERB
inlawrev-25117	661	52	in	in	ADP
inlawrev-25117	661	53	israel	israel	PROPN
inlawrev-25117	661	54	generally	generally	ADV
inlawrev-25117	661	55	and	and	CCONJ
inlawrev-25117	661	56	in	in	ADP
inlawrev-25117	661	57	designated	designate	VERB
inlawrev-25117	661	58	areas	area	NOUN
inlawrev-25117	661	59	specifically	specifically	ADV
inlawrev-25117	661	60	.	.	PUNCT
inlawrev-25117	662	1	with	with	ADP
inlawrev-25117	662	2	its	its	PRON
inlawrev-25117	662	3	relatively	relatively	ADV
inlawrev-25117	662	4	short	short	ADJ
inlawrev-25117	662	5	,	,	PUNCT
inlawrev-25117	662	6	but	but	CCONJ
inlawrev-25117	662	7	complex	complex	ADJ
inlawrev-25117	662	8	,	,	PUNCT
inlawrev-25117	662	9	history	history	NOUN
inlawrev-25117	662	10	and	and	CCONJ
inlawrev-25117	662	11	a	a	DET
inlawrev-25117	662	12	sharp	sharp	ADJ
inlawrev-25117	662	13	and	and	CCONJ
inlawrev-25117	662	14	fast	fast	ADJ
inlawrev-25117	662	15	economic	economic	ADJ
inlawrev-25117	662	16	growth	growth	NOUN
inlawrev-25117	662	17	,	,	PUNCT
inlawrev-25117	662	18	israel	israel	PROPN
inlawrev-25117	662	19	sets	set	VERB
inlawrev-25117	662	20	a	a	DET
inlawrev-25117	662	21	great	great	ADJ
inlawrev-25117	662	22	study	study	NOUN
inlawrev-25117	662	23	case	case	NOUN
inlawrev-25117	662	24	for	for	ADP
inlawrev-25117	662	25	an	an	DET
inlawrev-25117	662	26	extensive	extensive	ADJ
inlawrev-25117	662	27	,	,	PUNCT
inlawrev-25117	662	28	and	and	CCONJ
inlawrev-25117	662	29	many	many	ADJ
inlawrev-25117	662	30	times	time	NOUN
inlawrev-25117	662	31	politically	politically	ADV
inlawrev-25117	662	32	controversial	controversial	ADJ
inlawrev-25117	662	33	,	,	PUNCT
inlawrev-25117	662	34	use	use	NOUN
inlawrev-25117	662	35	of	of	ADP
inlawrev-25117	662	36	tax	tax	NOUN
inlawrev-25117	662	37	benefits	benefit	NOUN
inlawrev-25117	662	38	.	.	PUNCT
inlawrev-25117	663	1	generally	generally	ADV
inlawrev-25117	663	2	,	,	PUNCT
inlawrev-25117	663	3	regional	regional	ADJ
inlawrev-25117	663	4	tax	tax	NOUN
inlawrev-25117	663	5	benefits	benefit	NOUN
inlawrev-25117	663	6	offered	offer	VERB
inlawrev-25117	663	7	in	in	ADP
inlawrev-25117	663	8	the	the	DET
inlawrev-25117	663	9	israeli	israeli	ADJ
inlawrev-25117	663	10	tax	tax	PROPN
inlawrev-25117	663	11	code	code	NOUN
inlawrev-25117	663	12	(	(	PUNCT
inlawrev-25117	663	13	“	"	PUNCT
inlawrev-25117	663	14	itc	itc	PROPN
inlawrev-25117	663	15	”	"	PUNCT
inlawrev-25117	663	16	)	)	PUNCT
inlawrev-25117	663	17	can	can	AUX
inlawrev-25117	663	18	be	be	AUX
inlawrev-25117	663	19	divided	divide	VERB
inlawrev-25117	663	20	into	into	ADP
inlawrev-25117	663	21	three	three	NUM
inlawrev-25117	663	22	main	main	ADJ
inlawrev-25117	663	23	groups	group	NOUN
inlawrev-25117	663	24	.	.	PUNCT
inlawrev-25117	664	1	the	the	DET
inlawrev-25117	664	2	first	first	ADJ
inlawrev-25117	664	3	is	be	AUX
inlawrev-25117	664	4	tax	tax	NOUN
inlawrev-25117	664	5	benefits	benefit	NOUN
inlawrev-25117	664	6	for	for	ADP
inlawrev-25117	664	7	investment	investment	NOUN
inlawrev-25117	664	8	and	and	CCONJ
inlawrev-25117	664	9	trillion	trillion	NUM
inlawrev-25117	664	10	yuan	yuan	NOUN
inlawrev-25117	664	11	,	,	PUNCT
inlawrev-25117	664	12	up	up	ADV
inlawrev-25117	664	13	12.2	12.2	NUM
inlawrev-25117	664	14	percent	percent	NOUN
inlawrev-25117	664	15	year	year	NOUN
inlawrev-25117	664	16	on	on	ADP
inlawrev-25117	664	17	year	year	NOUN
inlawrev-25117	664	18	,	,	PUNCT
inlawrev-25117	664	19	1.5	1.5	NUM
inlawrev-25117	664	20	percent	percent	NOUN
inlawrev-25117	664	21	higher	high	ADJ
inlawrev-25117	664	22	than	than	ADP
inlawrev-25117	664	23	the	the	DET
inlawrev-25117	664	24	average	average	ADJ
inlawrev-25117	664	25	level	level	NOUN
inlawrev-25117	664	26	of	of	ADP
inlawrev-25117	664	27	the	the	DET
inlawrev-25117	664	28	country	country	NOUN
inlawrev-25117	664	29	over	over	ADP
inlawrev-25117	664	30	the	the	DET
inlawrev-25117	664	31	same	same	ADJ
inlawrev-25117	664	32	period	period	NOUN
inlawrev-25117	664	33	(	(	PUNCT
inlawrev-25117	664	34	10.7	10.7	NUM
inlawrev-25117	664	35	percent	percent	NOUN
inlawrev-25117	664	36	)	)	PUNCT
inlawrev-25117	664	37	,	,	PUNCT
inlawrev-25117	664	38	accounting	account	VERB
inlawrev-25117	664	39	for	for	ADP
inlawrev-25117	664	40	10.9	10.9	NUM
inlawrev-25117	664	41	percent	percent	NOUN
inlawrev-25117	664	42	of	of	ADP
inlawrev-25117	664	43	the	the	DET
inlawrev-25117	664	44	total	total	ADJ
inlawrev-25117	664	45	national	national	ADJ
inlawrev-25117	664	46	tax	tax	NOUN
inlawrev-25117	664	47	revenue	revenue	NOUN
inlawrev-25117	664	48	.	.	PUNCT
inlawrev-25117	665	1	for	for	ADP
inlawrev-25117	665	2	the	the	DET
inlawrev-25117	665	3	detailed	detailed	ADJ
inlawrev-25117	665	4	list	list	NOUN
inlawrev-25117	665	5	of	of	ADP
inlawrev-25117	665	6	etdzs	etdzs	PROPN
inlawrev-25117	665	7	;	;	PUNCT
inlawrev-25117	665	8	see	see	VERB
inlawrev-25117	665	9	also	also	ADV
inlawrev-25117	665	10	2017	2017	NUM
inlawrev-25117	665	11	china	china	PROPN
inlawrev-25117	665	12	industrial	industrial	ADJ
inlawrev-25117	665	13	park	park	NOUN
inlawrev-25117	665	14	sustainable	sustainable	ADJ
inlawrev-25117	665	15	development	development	NOUN
inlawrev-25117	665	16	blue	blue	ADJ
inlawrev-25117	665	17	book	book	NOUN
inlawrev-25117	665	18	released	release	VERB
inlawrev-25117	665	19	zhang	zhang	PROPN
inlawrev-25117	665	20	jiang	jiang	PROPN
inlawrev-25117	665	21	ranks	rank	VERB
inlawrev-25117	665	22	second	second	ADV
inlawrev-25117	665	23	in	in	ADP
inlawrev-25117	665	24	top	top	ADJ
inlawrev-25117	665	25	100	100	NUM
inlawrev-25117	665	26	chinese	chinese	ADJ
inlawrev-25117	665	27	industrial	industrial	ADJ
inlawrev-25117	665	28	parks	park	NOUN
inlawrev-25117	665	29	,	,	PUNCT
inlawrev-25117	665	30	tongji	tongji	PROPN
inlawrev-25117	665	31	univ	univ	PROPN
inlawrev-25117	665	32	.	.	PUNCT
inlawrev-25117	666	1	development	development	PROPN
inlawrev-25117	666	2	inst	inst	PROPN
inlawrev-25117	666	3	.	.	PROPN
inlawrev-25117	666	4	,	,	PUNCT
inlawrev-25117	666	5	(	(	PUNCT
inlawrev-25117	666	6	dec	dec	PROPN
inlawrev-25117	666	7	.	.	PROPN
inlawrev-25117	666	8	11	11	NUM
inlawrev-25117	666	9	,	,	PUNCT
inlawrev-25117	666	10	2017	2017	NUM
inlawrev-25117	666	11	)	)	PUNCT
inlawrev-25117	666	12	,	,	PUNCT
inlawrev-25117	667	1	http://tdi.tongji.edu.cn/news_show.asp?id=884	http://tdi.tongji.edu.cn/news_show.asp?id=884	PROPN
inlawrev-25117	668	1	[	[	X
inlawrev-25117	668	2	https://	https://	PROPN
inlawrev-25117	668	3	perma.cc/2eeu-ytm5	perma.cc/2eeu-ytm5	PROPN
inlawrev-25117	668	4	]	]	PUNCT
inlawrev-25117	668	5	.	.	PUNCT
inlawrev-25117	669	1	although	although	SCONJ
inlawrev-25117	669	2	there	there	PRON
inlawrev-25117	669	3	is	be	VERB
inlawrev-25117	669	4	no	no	DET
inlawrev-25117	669	5	independent	independent	ADJ
inlawrev-25117	669	6	assessment	assessment	NOUN
inlawrev-25117	669	7	of	of	ADP
inlawrev-25117	669	8	the	the	DET
inlawrev-25117	669	9	overall	overall	ADJ
inlawrev-25117	669	10	financial	financial	ADJ
inlawrev-25117	669	11	performance	performance	NOUN
inlawrev-25117	669	12	of	of	ADP
inlawrev-25117	669	13	etdzs	etdzs	PROPN
inlawrev-25117	669	14	,	,	PUNCT
inlawrev-25117	669	15	shanghai	shanghai	PROPN
inlawrev-25117	669	16	-	-	PUNCT
inlawrev-25117	669	17	based	base	VERB
inlawrev-25117	669	18	tongji	tongji	PROPN
inlawrev-25117	669	19	university	university	NOUN
inlawrev-25117	669	20	released	release	VERB
inlawrev-25117	669	21	“	"	PUNCT
inlawrev-25117	669	22	the	the	DET
inlawrev-25117	669	23	bluebook	bluebook	NOUN
inlawrev-25117	669	24	of	of	ADP
inlawrev-25117	669	25	sustainable	sustainable	ADJ
inlawrev-25117	669	26	development	development	NOUN
inlawrev-25117	669	27	of	of	ADP
inlawrev-25117	669	28	chinese	chinese	ADJ
inlawrev-25117	669	29	industry	industry	NOUN
inlawrev-25117	669	30	parks	park	NOUN
inlawrev-25117	669	31	of	of	ADP
inlawrev-25117	669	32	2017	2017	NUM
inlawrev-25117	669	33	”	"	PUNCT
inlawrev-25117	669	34	in	in	ADP
inlawrev-25117	669	35	late	late	ADJ
inlawrev-25117	669	36	2017	2017	NUM
inlawrev-25117	669	37	.	.	PUNCT
inlawrev-25117	670	1	according	accord	VERB
inlawrev-25117	670	2	to	to	ADP
inlawrev-25117	670	3	the	the	DET
inlawrev-25117	670	4	bluebook	bluebook	NOUN
inlawrev-25117	670	5	,	,	PUNCT
inlawrev-25117	670	6	the	the	DET
inlawrev-25117	670	7	365	365	NUM
inlawrev-25117	670	8	etdzs	etdzs	NOUN
inlawrev-25117	670	9	realized	realize	VERB
inlawrev-25117	670	10	17.1	17.1	NUM
inlawrev-25117	670	11	trillion	trillion	NUM
inlawrev-25117	670	12	yuan	yuan	NOUN
inlawrev-25117	670	13	of	of	ADP
inlawrev-25117	670	14	gdp	gdp	PROPN
inlawrev-25117	670	15	,	,	PUNCT
inlawrev-25117	670	16	representing	represent	VERB
inlawrev-25117	670	17	22.97	22.97	NUM
inlawrev-25117	670	18	percent	percent	NOUN
inlawrev-25117	670	19	of	of	ADP
inlawrev-25117	670	20	the	the	DET
inlawrev-25117	670	21	whole	whole	ADJ
inlawrev-25117	670	22	country	country	NOUN
inlawrev-25117	670	23	’s	’s	PART
inlawrev-25117	670	24	gdp	gdp	NOUN
inlawrev-25117	670	25	,	,	PUNCT
inlawrev-25117	670	26	and	and	CCONJ
inlawrev-25117	670	27	paid	pay	VERB
inlawrev-25117	670	28	tax	tax	NOUN
inlawrev-25117	670	29	revenue	revenue	NOUN
inlawrev-25117	670	30	close	close	ADV
inlawrev-25117	670	31	to	to	PART
inlawrev-25117	670	32	3	3	NUM
inlawrev-25117	670	33	trillion	trillion	NUM
inlawrev-25117	670	34	yuan	yuan	NOUN
inlawrev-25117	670	35	,	,	PUNCT
inlawrev-25117	670	36	accounting	account	VERB
inlawrev-25117	670	37	for	for	ADP
inlawrev-25117	670	38	25.31	25.31	NUM
inlawrev-25117	670	39	percent	percent	NOUN
inlawrev-25117	670	40	of	of	ADP
inlawrev-25117	670	41	the	the	DET
inlawrev-25117	670	42	total	total	ADJ
inlawrev-25117	670	43	national	national	ADJ
inlawrev-25117	670	44	tax	tax	NOUN
inlawrev-25117	670	45	revenue	revenue	NOUN
inlawrev-25117	670	46	in	in	ADP
inlawrev-25117	670	47	2016	2016	NUM
inlawrev-25117	670	48	.	.	PUNCT
inlawrev-25117	671	1	102	102	NUM
inlawrev-25117	671	2	.	.	PUNCT
inlawrev-25117	672	1	sichuan	sichuan	PROPN
inlawrev-25117	672	2	vigorously	vigorously	ADV
inlawrev-25117	672	3	uses	use	VERB
inlawrev-25117	672	4	tax	tax	NOUN
inlawrev-25117	672	5	leverage	leverage	NOUN
inlawrev-25117	672	6	to	to	PART
inlawrev-25117	672	7	help	help	VERB
inlawrev-25117	672	8	poverty	poverty	NOUN
inlawrev-25117	672	9	reduction	reduction	NOUN
inlawrev-25117	672	10	,	,	PUNCT
inlawrev-25117	672	11	xinhua	xinhua	PROPN
inlawrev-25117	672	12	news	news	PROPN
inlawrev-25117	672	13	agency	agency	PROPN
inlawrev-25117	672	14	(	(	PUNCT
inlawrev-25117	672	15	aug	aug	PROPN
inlawrev-25117	672	16	.	.	PROPN
inlawrev-25117	672	17	2	2	NUM
inlawrev-25117	672	18	,	,	PUNCT
inlawrev-25117	672	19	2018	2018	NUM
inlawrev-25117	672	20	)	)	PUNCT
inlawrev-25117	672	21	,	,	PUNCT
inlawrev-25117	672	22	http://www.gov.cn/xinwen/2018-08/02/content_5311357.htm	http://www.gov.cn/xinwen/2018-08/02/content_5311357.htm	X
inlawrev-25117	673	1	[	[	X
inlawrev-25117	673	2	https://perma.cc/y6j4-jpg4	https://perma.cc/y6j4-jpg4	NOUN
inlawrev-25117	673	3	]	]	PUNCT
inlawrev-25117	673	4	.	.	PUNCT
inlawrev-25117	674	1	103	103	NUM
inlawrev-25117	674	2	.	.	PUNCT
inlawrev-25117	675	1	the	the	DET
inlawrev-25117	675	2	obsession	obsession	NOUN
inlawrev-25117	675	3	of	of	ADP
inlawrev-25117	675	4	israel	israel	PROPN
inlawrev-25117	675	5	’s	’s	PART
inlawrev-25117	675	6	founders	founder	NOUN
inlawrev-25117	675	7	with	with	ADP
inlawrev-25117	675	8	developing	develop	VERB
inlawrev-25117	675	9	the	the	DET
inlawrev-25117	675	10	negev	negev	NOUN
inlawrev-25117	675	11	and	and	CCONJ
inlawrev-25117	675	12	the	the	DET
inlawrev-25117	675	13	israeli	israeli	ADJ
inlawrev-25117	675	14	knowledge	knowledge	NOUN
inlawrev-25117	675	15	of	of	ADP
inlawrev-25117	675	16	jewish	jewish	ADJ
inlawrev-25117	675	17	sources	source	NOUN
inlawrev-25117	675	18	is	be	AUX
inlawrev-25117	675	19	illustrated	illustrate	VERB
inlawrev-25117	675	20	by	by	ADP
inlawrev-25117	675	21	the	the	DET
inlawrev-25117	675	22	following	follow	VERB
inlawrev-25117	675	23	joke	joke	NOUN
inlawrev-25117	675	24	:	:	PUNCT
inlawrev-25117	675	25	in	in	ADP
inlawrev-25117	675	26	the	the	DET
inlawrev-25117	675	27	bible	bible	NOUN
inlawrev-25117	675	28	,	,	PUNCT
inlawrev-25117	675	29	the	the	DET
inlawrev-25117	675	30	prophet	prophet	NOUN
inlawrev-25117	675	31	elisha	elisha	PROPN
inlawrev-25117	675	32	was	be	AUX
inlawrev-25117	675	33	mocked	mock	VERB
inlawrev-25117	675	34	by	by	ADP
inlawrev-25117	675	35	children	child	NOUN
inlawrev-25117	675	36	for	for	ADP
inlawrev-25117	675	37	being	be	AUX
inlawrev-25117	675	38	bald	bald	ADJ
inlawrev-25117	675	39	,	,	PUNCT
inlawrev-25117	675	40	and	and	CCONJ
inlawrev-25117	675	41	he	he	PRON
inlawrev-25117	675	42	responded	respond	VERB
inlawrev-25117	675	43	by	by	ADP
inlawrev-25117	675	44	calling	call	VERB
inlawrev-25117	675	45	forth	forth	ADP
inlawrev-25117	675	46	two	two	NUM
inlawrev-25117	675	47	female	female	ADJ
inlawrev-25117	675	48	bears	bear	NOUN
inlawrev-25117	675	49	from	from	ADP
inlawrev-25117	675	50	the	the	DET
inlawrev-25117	675	51	forest	forest	NOUN
inlawrev-25117	675	52	,	,	PUNCT
inlawrev-25117	675	53	who	who	PRON
inlawrev-25117	675	54	killed	kill	VERB
inlawrev-25117	675	55	forty	forty	NUM
inlawrev-25117	675	56	-	-	PUNCT
inlawrev-25117	675	57	two	two	NUM
inlawrev-25117	675	58	children	child	NOUN
inlawrev-25117	675	59	.	.	PUNCT
inlawrev-25117	676	1	2	2	NUM
inlawrev-25117	676	2	kings	king	NOUN
inlawrev-25117	676	3	2:23	2:23	NUM
inlawrev-25117	676	4	-	-	SYM
inlawrev-25117	676	5	25	25	NUM
inlawrev-25117	676	6	.	.	PUNCT
inlawrev-25117	677	1	the	the	DET
inlawrev-25117	677	2	talmudic	talmudic	ADJ
inlawrev-25117	677	3	sages	sage	NOUN
inlawrev-25117	677	4	were	be	AUX
inlawrev-25117	677	5	horrified	horrify	VERB
inlawrev-25117	677	6	by	by	ADP
inlawrev-25117	677	7	this	this	DET
inlawrev-25117	677	8	story	story	NOUN
inlawrev-25117	677	9	and	and	CCONJ
inlawrev-25117	677	10	responded	respond	VERB
inlawrev-25117	677	11	by	by	ADP
inlawrev-25117	677	12	saying	say	VERB
inlawrev-25117	677	13	“	"	PUNCT
inlawrev-25117	677	14	neither	neither	CCONJ
inlawrev-25117	677	15	bears	bear	NOUN
inlawrev-25117	677	16	nor	nor	CCONJ
inlawrev-25117	677	17	forest	forest	NOUN
inlawrev-25117	677	18	,	,	PUNCT
inlawrev-25117	677	19	”	"	PUNCT
inlawrev-25117	677	20	meaning	mean	VERB
inlawrev-25117	677	21	the	the	DET
inlawrev-25117	677	22	story	story	NOUN
inlawrev-25117	677	23	was	be	AUX
inlawrev-25117	677	24	metaphorical	metaphorical	ADJ
inlawrev-25117	677	25	,	,	PUNCT
inlawrev-25117	677	26	not	not	PART
inlawrev-25117	677	27	real	real	ADJ
inlawrev-25117	677	28	.	.	PUNCT
inlawrev-25117	678	1	when	when	SCONJ
inlawrev-25117	678	2	israel	israel	PROPN
inlawrev-25117	678	3	’s	’s	PART
inlawrev-25117	678	4	first	first	ADJ
inlawrev-25117	678	5	prime	prime	PROPN
inlawrev-25117	678	6	minister	minister	PROPN
inlawrev-25117	678	7	david	david	PROPN
inlawrev-25117	678	8	ben	ben	PROPN
inlawrev-25117	678	9	gurion	gurion	PROPN
inlawrev-25117	678	10	announced	announce	VERB
inlawrev-25117	678	11	on	on	ADP
inlawrev-25117	678	12	a	a	DET
inlawrev-25117	678	13	visit	visit	NOUN
inlawrev-25117	678	14	to	to	ADP
inlawrev-25117	678	15	the	the	DET
inlawrev-25117	678	16	arid	arid	ADJ
inlawrev-25117	678	17	negev	negev	NOUN
inlawrev-25117	678	18	:	:	PUNCT
inlawrev-25117	678	19	“	"	PUNCT
inlawrev-25117	678	20	a	a	DET
inlawrev-25117	678	21	forest	forest	NOUN
inlawrev-25117	678	22	will	will	AUX
inlawrev-25117	678	23	grow	grow	VERB
inlawrev-25117	678	24	here	here	ADV
inlawrev-25117	678	25	!	!	PUNCT
inlawrev-25117	678	26	”	"	PUNCT
inlawrev-25117	679	1	someone	someone	PRON
inlawrev-25117	679	2	in	in	ADP
inlawrev-25117	679	3	the	the	DET
inlawrev-25117	679	4	audience	audience	NOUN
inlawrev-25117	679	5	replied	reply	VERB
inlawrev-25117	679	6	:	:	PUNCT
inlawrev-25117	679	7	“	"	PUNCT
inlawrev-25117	679	8	and	and	CCONJ
inlawrev-25117	679	9	bears	bear	NOUN
inlawrev-25117	679	10	will	will	AUX
inlawrev-25117	679	11	walk	walk	VERB
inlawrev-25117	679	12	in	in	ADP
inlawrev-25117	679	13	it	it	PRON
inlawrev-25117	679	14	.	.	PUNCT
inlawrev-25117	679	15	”	"	PUNCT
inlawrev-25117	680	1	reuvin	reuvin	PROPN
inlawrev-25117	680	2	s.	s.	PROPN
inlawrev-25117	680	3	aviyonah	aviyonah	PROPN
inlawrev-25117	680	4	et	et	PROPN
inlawrev-25117	680	5	al	al	PROPN
inlawrev-25117	680	6	.	.	PROPN
inlawrev-25117	680	7	,	,	PUNCT
inlawrev-25117	680	8	bridging	bridge	VERB
inlawrev-25117	680	9	the	the	DET
inlawrev-25117	680	10	red	red	ADJ
inlawrev-25117	680	11	-	-	PUNCT
inlawrev-25117	680	12	blue	blue	ADJ
inlawrev-25117	680	13	divide	divide	NOUN
inlawrev-25117	680	14	:	:	PUNCT
inlawrev-25117	680	15	a	a	DET
inlawrev-25117	680	16	proposal	proposal	NOUN
inlawrev-25117	680	17	for	for	ADP
inlawrev-25117	680	18	u.s	u.s	PROPN
inlawrev-25117	680	19	.	.	PROPN
inlawrev-25117	680	20	regional	regional	ADJ
inlawrev-25117	680	21	tax	tax	NOUN
inlawrev-25117	680	22	relief	relief	NOUN
inlawrev-25117	680	23	,	,	PUNCT
inlawrev-25117	680	24	pub	pub	NOUN
inlawrev-25117	680	25	.	.	PUNCT
inlawrev-25117	681	1	l.	l.	PROPN
inlawrev-25117	681	2	res	res	PROPN
inlawrev-25117	681	3	.	.	PUNCT
inlawrev-25117	682	1	paper	paper	NOUN
inlawrev-25117	682	2	no	no	INTJ
inlawrev-25117	682	3	.	.	PROPN
inlawrev-25117	683	1	620	620	NUM
inlawrev-25117	683	2	(	(	PUNCT
inlawrev-25117	683	3	july	july	PROPN
inlawrev-25117	683	4	2	2	NUM
inlawrev-25117	683	5	,	,	PUNCT
inlawrev-25117	683	6	2019	2019	NUM
inlawrev-25117	683	7	)	)	PUNCT
inlawrev-25117	683	8	.	.	PUNCT
inlawrev-25117	684	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	684	2	35348943-ilr-53-3_text.indd	35348943-ilr-53-3_text.indd	NUM
inlawrev-25117	684	3	35	35	NUM
inlawrev-25117	684	4	12/14/20	12/14/20	NUM
inlawrev-25117	684	5	9:49	9:49	NUM
inlawrev-25117	684	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	684	7	9:49	9:49	NUM
inlawrev-25117	684	8	am	be	AUX
inlawrev-25117	684	9	486	486	NUM
inlawrev-25117	684	10	indiana	indiana	PROPN
inlawrev-25117	684	11	law	law	NOUN
inlawrev-25117	684	12	review	review	NOUN
inlawrev-25117	685	1	[	[	X
inlawrev-25117	685	2	vol	vol	NOUN
inlawrev-25117	685	3	.	.	PUNCT
inlawrev-25117	685	4	53:461	53:461	NUM
inlawrev-25117	685	5	production	production	NOUN
inlawrev-25117	685	6	companies	company	NOUN
inlawrev-25117	685	7	.	.	PUNCT
inlawrev-25117	686	1	most	most	ADV
inlawrev-25117	686	2	significantly	significantly	ADV
inlawrev-25117	686	3	in	in	ADP
inlawrev-25117	686	4	this	this	DET
inlawrev-25117	686	5	group	group	NOUN
inlawrev-25117	686	6	are	be	AUX
inlawrev-25117	686	7	the	the	DET
inlawrev-25117	686	8	benefits	benefit	NOUN
inlawrev-25117	686	9	conferred	confer	VERB
inlawrev-25117	686	10	by	by	ADP
inlawrev-25117	686	11	the	the	DET
inlawrev-25117	686	12	law	law	NOUN
inlawrev-25117	686	13	on	on	ADP
inlawrev-25117	686	14	the	the	DET
inlawrev-25117	686	15	encouragement	encouragement	NOUN
inlawrev-25117	686	16	of	of	ADP
inlawrev-25117	686	17	capital	capital	NOUN
inlawrev-25117	686	18	investments	investment	NOUN
inlawrev-25117	686	19	(	(	PUNCT
inlawrev-25117	686	20	“	"	PUNCT
inlawrev-25117	686	21	leci	leci	NOUN
inlawrev-25117	686	22	”	"	PUNCT
inlawrev-25117	686	23	)	)	PUNCT
inlawrev-25117	686	24	,	,	PUNCT
inlawrev-25117	686	25	which	which	PRON
inlawrev-25117	686	26	will	will	AUX
inlawrev-25117	686	27	be	be	AUX
inlawrev-25117	686	28	discussed	discuss	VERB
inlawrev-25117	686	29	below	below	ADV
inlawrev-25117	686	30	.	.	PUNCT
inlawrev-25117	687	1	the	the	DET
inlawrev-25117	687	2	main	main	ADJ
inlawrev-25117	687	3	purpose	purpose	NOUN
inlawrev-25117	687	4	of	of	ADP
inlawrev-25117	687	5	benefits	benefit	NOUN
inlawrev-25117	687	6	in	in	ADP
inlawrev-25117	687	7	this	this	DET
inlawrev-25117	687	8	group	group	NOUN
inlawrev-25117	687	9	is	be	AUX
inlawrev-25117	687	10	to	to	PART
inlawrev-25117	687	11	promote	promote	VERB
inlawrev-25117	687	12	economic	economic	ADJ
inlawrev-25117	687	13	development	development	NOUN
inlawrev-25117	687	14	in	in	ADP
inlawrev-25117	687	15	specific	specific	ADJ
inlawrev-25117	687	16	priority	priority	NOUN
inlawrev-25117	687	17	regions	region	NOUN
inlawrev-25117	687	18	.	.	PUNCT
inlawrev-25117	688	1	the	the	DET
inlawrev-25117	688	2	second	second	ADJ
inlawrev-25117	688	3	is	be	AUX
inlawrev-25117	688	4	tax	tax	NOUN
inlawrev-25117	688	5	benefits	benefit	NOUN
inlawrev-25117	688	6	per	per	ADP
inlawrev-25117	688	7	geographical	geographical	ADJ
inlawrev-25117	688	8	location	location	NOUN
inlawrev-25117	688	9	.	.	PUNCT
inlawrev-25117	689	1	most	most	ADV
inlawrev-25117	689	2	notably	notably	ADV
inlawrev-25117	689	3	are	be	AUX
inlawrev-25117	689	4	the	the	DET
inlawrev-25117	689	5	tax	tax	NOUN
inlawrev-25117	689	6	benefits	benefit	NOUN
inlawrev-25117	689	7	in	in	ADP
inlawrev-25117	689	8	the	the	DET
inlawrev-25117	689	9	free	free	ADJ
inlawrev-25117	689	10	trade	trade	NOUN
inlawrev-25117	689	11	zone	zone	NOUN
inlawrev-25117	689	12	of	of	ADP
inlawrev-25117	689	13	eilat	eilat	PROPN
inlawrev-25117	689	14	(	(	PUNCT
inlawrev-25117	689	15	israel	israel	PROPN
inlawrev-25117	689	16	’s	’s	PART
inlawrev-25117	689	17	southernmost	southernmost	NOUN
inlawrev-25117	689	18	city	city	NOUN
inlawrev-25117	689	19	)	)	PUNCT
inlawrev-25117	689	20	and	and	CCONJ
inlawrev-25117	689	21	the	the	DET
inlawrev-25117	689	22	two	two	NUM
inlawrev-25117	689	23	other	other	ADJ
inlawrev-25117	689	24	free	free	ADJ
inlawrev-25117	689	25	port	port	NOUN
inlawrev-25117	689	26	zones	zone	NOUN
inlawrev-25117	689	27	in	in	ADP
inlawrev-25117	689	28	the	the	DET
inlawrev-25117	689	29	cities	city	NOUN
inlawrev-25117	689	30	of	of	ADP
inlawrev-25117	689	31	haifa	haifa	PROPN
inlawrev-25117	689	32	and	and	CCONJ
inlawrev-25117	689	33	ashdod	ashdod	PROPN
inlawrev-25117	689	34	.	.	PUNCT
inlawrev-25117	690	1	the	the	DET
inlawrev-25117	690	2	third	third	ADJ
inlawrev-25117	690	3	and	and	CCONJ
inlawrev-25117	690	4	last	last	ADJ
inlawrev-25117	690	5	group	group	NOUN
inlawrev-25117	690	6	is	be	AUX
inlawrev-25117	690	7	tax	tax	NOUN
inlawrev-25117	690	8	benefits	benefit	NOUN
inlawrev-25117	690	9	for	for	ADP
inlawrev-25117	690	10	individuals	individual	NOUN
inlawrev-25117	690	11	residing	reside	VERB
inlawrev-25117	690	12	in	in	ADP
inlawrev-25117	690	13	designated	designate	VERB
inlawrev-25117	690	14	areas	area	NOUN
inlawrev-25117	690	15	,	,	PUNCT
inlawrev-25117	690	16	set	set	VERB
inlawrev-25117	690	17	yearly	yearly	ADV
inlawrev-25117	690	18	by	by	ADP
inlawrev-25117	690	19	the	the	DET
inlawrev-25117	690	20	government	government	NOUN
inlawrev-25117	690	21	.	.	PUNCT
inlawrev-25117	691	1	the	the	DET
inlawrev-25117	691	2	tax	tax	NOUN
inlawrev-25117	691	3	benefits	benefit	NOUN
inlawrev-25117	691	4	conferred	confer	VERB
inlawrev-25117	691	5	to	to	ADP
inlawrev-25117	691	6	individuals	individual	NOUN
inlawrev-25117	691	7	in	in	ADP
inlawrev-25117	691	8	this	this	DET
inlawrev-25117	691	9	group	group	NOUN
inlawrev-25117	691	10	reach	reach	VERB
inlawrev-25117	691	11	not	not	PART
inlawrev-25117	691	12	only	only	ADV
inlawrev-25117	691	13	income	income	NOUN
inlawrev-25117	691	14	produced	produce	VERB
inlawrev-25117	691	15	in	in	ADP
inlawrev-25117	691	16	,	,	PUNCT
inlawrev-25117	691	17	and	and	CCONJ
inlawrev-25117	691	18	arising	arise	VERB
inlawrev-25117	691	19	from	from	ADP
inlawrev-25117	691	20	,	,	PUNCT
inlawrev-25117	691	21	activities	activity	NOUN
inlawrev-25117	691	22	in	in	ADP
inlawrev-25117	691	23	those	those	DET
inlawrev-25117	691	24	areas	area	NOUN
inlawrev-25117	691	25	,	,	PUNCT
inlawrev-25117	691	26	but	but	CCONJ
inlawrev-25117	691	27	also	also	ADV
inlawrev-25117	691	28	income	income	NOUN
inlawrev-25117	691	29	earned	earn	VERB
inlawrev-25117	691	30	by	by	ADP
inlawrev-25117	691	31	the	the	DET
inlawrev-25117	691	32	individuals	individual	NOUN
inlawrev-25117	691	33	in	in	ADP
inlawrev-25117	691	34	other	other	ADJ
inlawrev-25117	691	35	locations	location	NOUN
inlawrev-25117	691	36	,	,	PUNCT
inlawrev-25117	691	37	as	as	ADV
inlawrev-25117	691	38	long	long	ADV
inlawrev-25117	691	39	as	as	SCONJ
inlawrev-25117	691	40	they	they	PRON
inlawrev-25117	691	41	reside	reside	VERB
inlawrev-25117	691	42	in	in	ADP
inlawrev-25117	691	43	the	the	DET
inlawrev-25117	691	44	priority	priority	NOUN
inlawrev-25117	691	45	areas	area	NOUN
inlawrev-25117	691	46	.	.	PUNCT
inlawrev-25117	692	1	104	104	NUM
inlawrev-25117	692	2	leci	leci	NOUN
inlawrev-25117	692	3	was	be	AUX
inlawrev-25117	692	4	first	first	ADV
inlawrev-25117	692	5	enacted	enact	VERB
inlawrev-25117	692	6	in	in	ADP
inlawrev-25117	692	7	1959	1959	NUM
inlawrev-25117	692	8	and	and	CCONJ
inlawrev-25117	692	9	was	be	AUX
inlawrev-25117	692	10	significantly	significantly	ADV
inlawrev-25117	692	11	revised	revise	VERB
inlawrev-25117	692	12	in	in	ADP
inlawrev-25117	692	13	2011	2011	NUM
inlawrev-25117	692	14	to	to	PART
inlawrev-25117	692	15	focus	focus	VERB
inlawrev-25117	692	16	more	more	ADV
inlawrev-25117	692	17	on	on	ADP
inlawrev-25117	692	18	technology	technology	NOUN
inlawrev-25117	692	19	,	,	PUNCT
inlawrev-25117	692	20	innovation	innovation	NOUN
inlawrev-25117	692	21	,	,	PUNCT
inlawrev-25117	692	22	and	and	CCONJ
inlawrev-25117	692	23	exports	export	NOUN
inlawrev-25117	692	24	.	.	PUNCT
inlawrev-25117	693	1	under	under	ADP
inlawrev-25117	693	2	the	the	DET
inlawrev-25117	693	3	current	current	ADJ
inlawrev-25117	693	4	version	version	NOUN
inlawrev-25117	693	5	,	,	PUNCT
inlawrev-25117	693	6	leci	leci	PROPN
inlawrev-25117	693	7	beneficiaries	beneficiary	NOUN
inlawrev-25117	693	8	enjoy	enjoy	VERB
inlawrev-25117	693	9	a	a	DET
inlawrev-25117	693	10	preferred	preferred	ADJ
inlawrev-25117	693	11	tax	tax	NOUN
inlawrev-25117	693	12	rate	rate	NOUN
inlawrev-25117	693	13	of	of	ADP
inlawrev-25117	693	14	5	5	NUM
inlawrev-25117	693	15	percent	percent	NOUN
inlawrev-25117	693	16	to	to	ADP
inlawrev-25117	693	17	16	16	NUM
inlawrev-25117	693	18	percent	percent	NOUN
inlawrev-25117	693	19	(	(	PUNCT
inlawrev-25117	693	20	instead	instead	ADV
inlawrev-25117	693	21	of	of	ADP
inlawrev-25117	693	22	the	the	DET
inlawrev-25117	693	23	regular	regular	ADJ
inlawrev-25117	693	24	corporate	corporate	ADJ
inlawrev-25117	693	25	tax	tax	NOUN
inlawrev-25117	693	26	rate	rate	NOUN
inlawrev-25117	693	27	of	of	ADP
inlawrev-25117	693	28	23	23	NUM
inlawrev-25117	693	29	percent	percent	NOUN
inlawrev-25117	693	30	)	)	PUNCT
inlawrev-25117	693	31	,	,	PUNCT
inlawrev-25117	693	32	as	as	ADV
inlawrev-25117	693	33	well	well	ADV
inlawrev-25117	693	34	as	as	ADP
inlawrev-25117	693	35	accelerated	accelerate	VERB
inlawrev-25117	693	36	depreciation	depreciation	NOUN
inlawrev-25117	693	37	and	and	CCONJ
inlawrev-25117	693	38	a	a	DET
inlawrev-25117	693	39	reduced	reduced	ADJ
inlawrev-25117	693	40	withholding	withholding	NOUN
inlawrev-25117	693	41	tax	tax	NOUN
inlawrev-25117	693	42	on	on	ADP
inlawrev-25117	693	43	dividend	dividend	NOUN
inlawrev-25117	693	44	distributions	distribution	NOUN
inlawrev-25117	693	45	.	.	PUNCT
inlawrev-25117	694	1	leci	leci	PROPN
inlawrev-25117	694	2	applies	apply	VERB
inlawrev-25117	694	3	to	to	ADP
inlawrev-25117	694	4	investment	investment	NOUN
inlawrev-25117	694	5	in	in	ADP
inlawrev-25117	694	6	jerusalem	jerusalem	PROPN
inlawrev-25117	694	7	and	and	CCONJ
inlawrev-25117	694	8	northern	northern	ADJ
inlawrev-25117	694	9	and	and	CCONJ
inlawrev-25117	694	10	southern	southern	ADJ
inlawrev-25117	694	11	israel	israel	PROPN
inlawrev-25117	694	12	(	(	PUNCT
inlawrev-25117	694	13	the	the	DET
inlawrev-25117	694	14	“	"	PUNCT
inlawrev-25117	694	15	periphery	periphery	NOUN
inlawrev-25117	694	16	”	"	PUNCT
inlawrev-25117	694	17	)	)	PUNCT
inlawrev-25117	694	18	.	.	PUNCT
inlawrev-25117	695	1	105	105	NUM
inlawrev-25117	695	2	under	under	ADP
inlawrev-25117	695	3	the	the	DET
inlawrev-25117	695	4	current	current	ADJ
inlawrev-25117	695	5	version	version	NOUN
inlawrev-25117	695	6	,	,	PUNCT
inlawrev-25117	695	7	leci	leci	PROPN
inlawrev-25117	695	8	offers	offer	VERB
inlawrev-25117	695	9	increased	increase	VERB
inlawrev-25117	695	10	benefits	benefit	NOUN
inlawrev-25117	695	11	to	to	ADP
inlawrev-25117	695	12	exporters	exporter	NOUN
inlawrev-25117	695	13	and	and	CCONJ
inlawrev-25117	695	14	to	to	ADP
inlawrev-25117	695	15	large	large	ADJ
inlawrev-25117	695	16	enterprises	enterprise	NOUN
inlawrev-25117	695	17	(	(	PUNCT
inlawrev-25117	695	18	e.g.	e.g.	ADV
inlawrev-25117	695	19	,	,	PUNCT
inlawrev-25117	695	20	the	the	DET
inlawrev-25117	695	21	intel	intel	PROPN
inlawrev-25117	695	22	factory	factory	NOUN
inlawrev-25117	695	23	in	in	ADP
inlawrev-25117	695	24	the	the	DET
inlawrev-25117	695	25	south	south	NOUN
inlawrev-25117	695	26	,	,	PUNCT
inlawrev-25117	695	27	which	which	PRON
inlawrev-25117	695	28	exports	export	VERB
inlawrev-25117	695	29	all	all	DET
inlawrev-25117	695	30	its	its	PRON
inlawrev-25117	695	31	products	product	NOUN
inlawrev-25117	695	32	and	and	CCONJ
inlawrev-25117	695	33	employs	employ	VERB
inlawrev-25117	695	34	over	over	ADP
inlawrev-25117	695	35	4,000	4,000	NUM
inlawrev-25117	695	36	people	people	NOUN
inlawrev-25117	695	37	)	)	PUNCT
inlawrev-25117	695	38	.	.	PUNCT
inlawrev-25117	696	1	106	106	NUM
inlawrev-25117	696	2	leci	leci	PROPN
inlawrev-25117	696	3	has	have	AUX
inlawrev-25117	696	4	been	be	AUX
inlawrev-25117	696	5	subjected	subject	VERB
inlawrev-25117	696	6	to	to	ADP
inlawrev-25117	696	7	significant	significant	ADJ
inlawrev-25117	696	8	critiques	critique	NOUN
inlawrev-25117	696	9	in	in	ADP
inlawrev-25117	696	10	israel	israel	PROPN
inlawrev-25117	696	11	.	.	PUNCT
inlawrev-25117	697	1	academic	academic	ADJ
inlawrev-25117	697	2	writing	writing	NOUN
inlawrev-25117	697	3	focuses	focus	VERB
inlawrev-25117	697	4	on	on	ADP
inlawrev-25117	697	5	two	two	NUM
inlawrev-25117	697	6	main	main	ADJ
inlawrev-25117	697	7	arguments	argument	NOUN
inlawrev-25117	697	8	.	.	PUNCT
inlawrev-25117	698	1	the	the	DET
inlawrev-25117	698	2	first	first	ADJ
inlawrev-25117	698	3	claims	claim	NOUN
inlawrev-25117	698	4	that	that	SCONJ
inlawrev-25117	698	5	encouraging	encourage	VERB
inlawrev-25117	698	6	exports	export	NOUN
inlawrev-25117	698	7	should	should	AUX
inlawrev-25117	698	8	not	not	PART
inlawrev-25117	698	9	be	be	AUX
inlawrev-25117	698	10	part	part	NOUN
inlawrev-25117	698	11	of	of	ADP
inlawrev-25117	698	12	the	the	DET
inlawrev-25117	698	13	fiscal	fiscal	ADJ
inlawrev-25117	698	14	policy	policy	NOUN
inlawrev-25117	698	15	of	of	ADP
inlawrev-25117	698	16	the	the	DET
inlawrev-25117	698	17	israeli	israeli	ADJ
inlawrev-25117	698	18	government	government	NOUN
inlawrev-25117	698	19	,	,	PUNCT
inlawrev-25117	698	20	either	either	CCONJ
inlawrev-25117	698	21	by	by	ADP
inlawrev-25117	698	22	means	mean	NOUN
inlawrev-25117	698	23	of	of	ADP
inlawrev-25117	698	24	tax	tax	NOUN
inlawrev-25117	698	25	benefits	benefit	NOUN
inlawrev-25117	698	26	or	or	CCONJ
inlawrev-25117	698	27	other	other	ADJ
inlawrev-25117	698	28	incentives	incentive	NOUN
inlawrev-25117	698	29	.	.	PUNCT
inlawrev-25117	699	1	107	107	NUM
inlawrev-25117	699	2	this	this	DET
inlawrev-25117	699	3	argument	argument	NOUN
inlawrev-25117	699	4	is	be	AUX
inlawrev-25117	699	5	mainly	mainly	ADV
inlawrev-25117	699	6	based	base	VERB
inlawrev-25117	699	7	on	on	ADP
inlawrev-25117	699	8	broader	broad	ADJ
inlawrev-25117	699	9	economic	economic	ADJ
inlawrev-25117	699	10	policy	policy	NOUN
inlawrev-25117	699	11	considerations	consideration	NOUN
inlawrev-25117	699	12	.	.	PUNCT
inlawrev-25117	700	1	108	108	NUM
inlawrev-25117	700	2	the	the	DET
inlawrev-25117	700	3	second	second	ADJ
inlawrev-25117	700	4	claims	claim	NOUN
inlawrev-25117	700	5	,	,	PUNCT
inlawrev-25117	700	6	by	by	ADP
inlawrev-25117	700	7	empirical	empirical	ADJ
inlawrev-25117	700	8	studies	study	NOUN
inlawrev-25117	700	9	,	,	PUNCT
inlawrev-25117	700	10	that	that	SCONJ
inlawrev-25117	700	11	104	104	X
inlawrev-25117	700	12	.	.	PUNCT
inlawrev-25117	701	1	see	see	VERB
inlawrev-25117	701	2	worldwide	worldwide	ADJ
inlawrev-25117	701	3	corporate	corporate	ADJ
inlawrev-25117	701	4	tax	tax	NOUN
inlawrev-25117	701	5	guide	guide	NOUN
inlawrev-25117	701	6	,	,	PUNCT
inlawrev-25117	701	7	ey	ey	X
inlawrev-25117	701	8	(	(	PUNCT
inlawrev-25117	701	9	apr	apr	PROPN
inlawrev-25117	701	10	.	.	PROPN
inlawrev-25117	701	11	2018	2018	NUM
inlawrev-25117	701	12	)	)	PUNCT
inlawrev-25117	701	13	,	,	PUNCT
inlawrev-25117	701	14	https://www.ey.com/	https://www.ey.com/	PROPN
inlawrev-25117	701	15	publication	publication	NOUN
inlawrev-25117	701	16	/	/	SYM
inlawrev-25117	701	17	vwluassets	vwluasset	NOUN
inlawrev-25117	701	18	/	/	SYM
inlawrev-25117	701	19	ey-2018	ey-2018	NOUN
inlawrev-25117	701	20	-	-	PUNCT
inlawrev-25117	701	21	worldwide	worldwide	ADV
inlawrev-25117	701	22	-	-	PUNCT
inlawrev-25117	701	23	corporate	corporate	ADJ
inlawrev-25117	701	24	-	-	PUNCT
inlawrev-25117	701	25	tax	tax	NOUN
inlawrev-25117	701	26	-	-	PUNCT
inlawrev-25117	701	27	guide/$file	guide/$file	NOUN
inlawrev-25117	701	28	/	/	SYM
inlawrev-25117	701	29	ey-2018	ey-2018	NOUN
inlawrev-25117	701	30	-	-	PUNCT
inlawrev-25117	701	31	worldwidecorporate	worldwidecorporate	NOUN
inlawrev-25117	701	32	-	-	PUNCT
inlawrev-25117	701	33	tax	tax	NOUN
inlawrev-25117	701	34	-	-	PUNCT
inlawrev-25117	701	35	guide.pdf	guide.pdf	NOUN
inlawrev-25117	701	36	[	[	X
inlawrev-25117	701	37	https://perma.cc/27wj-skm7	https://perma.cc/27wj-skm7	NOUN
inlawrev-25117	701	38	]	]	X
inlawrev-25117	701	39	.	.	PUNCT
inlawrev-25117	702	1	105	105	NUM
inlawrev-25117	702	2	.	.	PUNCT
inlawrev-25117	703	1	the	the	DET
inlawrev-25117	703	2	most	most	ADV
inlawrev-25117	703	3	favorable	favorable	ADJ
inlawrev-25117	703	4	treatment	treatment	NOUN
inlawrev-25117	703	5	is	be	AUX
inlawrev-25117	703	6	for	for	ADP
inlawrev-25117	703	7	investments	investment	NOUN
inlawrev-25117	703	8	in	in	ADP
inlawrev-25117	703	9	zone	zone	PROPN
inlawrev-25117	703	10	a	a	PRON
inlawrev-25117	703	11	,	,	PUNCT
inlawrev-25117	703	12	which	which	PRON
inlawrev-25117	703	13	comprises	comprise	VERB
inlawrev-25117	703	14	the	the	DET
inlawrev-25117	703	15	greater	great	ADJ
inlawrev-25117	703	16	area	area	NOUN
inlawrev-25117	703	17	of	of	ADP
inlawrev-25117	703	18	jerusalem	jerusalem	PROPN
inlawrev-25117	703	19	and	and	CCONJ
inlawrev-25117	703	20	certain	certain	ADJ
inlawrev-25117	703	21	parts	part	NOUN
inlawrev-25117	703	22	of	of	ADP
inlawrev-25117	703	23	the	the	DET
inlawrev-25117	703	24	north	north	NOUN
inlawrev-25117	703	25	and	and	CCONJ
inlawrev-25117	703	26	the	the	DET
inlawrev-25117	703	27	south	south	NOUN
inlawrev-25117	703	28	of	of	ADP
inlawrev-25117	703	29	israel	israel	PROPN
inlawrev-25117	703	30	.	.	PUNCT
inlawrev-25117	704	1	zone	zone	PROPN
inlawrev-25117	704	2	a	a	PRON
inlawrev-25117	704	3	also	also	ADV
inlawrev-25117	704	4	includes	include	VERB
inlawrev-25117	704	5	the	the	DET
inlawrev-25117	704	6	town	town	NOUN
inlawrev-25117	704	7	of	of	ADP
inlawrev-25117	704	8	ashkelon	ashkelon	PROPN
inlawrev-25117	704	9	and	and	CCONJ
inlawrev-25117	704	10	other	other	ADJ
inlawrev-25117	704	11	surrounding	surround	VERB
inlawrev-25117	704	12	areas	area	NOUN
inlawrev-25117	704	13	(	(	PUNCT
inlawrev-25117	704	14	many	many	ADJ
inlawrev-25117	704	15	of	of	ADP
inlawrev-25117	704	16	which	which	PRON
inlawrev-25117	704	17	are	be	AUX
inlawrev-25117	704	18	mainly	mainly	ADV
inlawrev-25117	704	19	inhabited	inhabit	VERB
inlawrev-25117	704	20	by	by	ADP
inlawrev-25117	704	21	non	non	ADJ
inlawrev-25117	704	22	-	-	ADJ
inlawrev-25117	704	23	jewish	jewish	ADJ
inlawrev-25117	704	24	minorities	minority	NOUN
inlawrev-25117	704	25	)	)	PUNCT
inlawrev-25117	704	26	.	.	PUNCT
inlawrev-25117	705	1	the	the	DET
inlawrev-25117	705	2	greater	great	ADJ
inlawrev-25117	705	3	area	area	NOUN
inlawrev-25117	705	4	of	of	ADP
inlawrev-25117	705	5	jerusalem	jerusalem	PROPN
inlawrev-25117	705	6	has	have	AUX
inlawrev-25117	705	7	been	be	AUX
inlawrev-25117	705	8	designated	designate	VERB
inlawrev-25117	705	9	as	as	ADP
inlawrev-25117	705	10	a	a	DET
inlawrev-25117	705	11	favorable	favorable	ADJ
inlawrev-25117	705	12	priority	priority	NOUN
inlawrev-25117	705	13	area	area	NOUN
inlawrev-25117	705	14	mainly	mainly	ADV
inlawrev-25117	705	15	for	for	ADP
inlawrev-25117	705	16	knowledge	knowledge	NOUN
inlawrev-25117	705	17	-	-	PUNCT
inlawrev-25117	705	18	intensive	intensive	ADJ
inlawrev-25117	705	19	by	by	ADP
inlawrev-25117	705	20	high	high	ADJ
inlawrev-25117	705	21	-	-	PUNCT
inlawrev-25117	705	22	tech	tech	NOUN
inlawrev-25117	705	23	companies	company	NOUN
inlawrev-25117	705	24	.	.	PUNCT
inlawrev-25117	706	1	106	106	NUM
inlawrev-25117	706	2	.	.	PUNCT
inlawrev-25117	707	1	worldwide	worldwide	ADJ
inlawrev-25117	707	2	corporate	corporate	ADJ
inlawrev-25117	707	3	tax	tax	NOUN
inlawrev-25117	707	4	guide	guide	NOUN
inlawrev-25117	707	5	,	,	PUNCT
inlawrev-25117	707	6	supra	supra	PROPN
inlawrev-25117	707	7	note	note	NOUN
inlawrev-25117	707	8	104	104	NUM
inlawrev-25117	707	9	.	.	PUNCT
inlawrev-25117	708	1	see	see	VERB
inlawrev-25117	708	2	also	also	ADV
inlawrev-25117	708	3	about	about	ADP
inlawrev-25117	708	4	the	the	DET
inlawrev-25117	708	5	encouragement	encouragement	NOUN
inlawrev-25117	708	6	of	of	ADP
inlawrev-25117	708	7	capital	capital	NOUN
inlawrev-25117	708	8	investments	investment	NOUN
inlawrev-25117	708	9	law	law	NOUN
inlawrev-25117	708	10	,	,	PUNCT
inlawrev-25117	708	11	ministry	ministry	PROPN
inlawrev-25117	708	12	of	of	ADP
inlawrev-25117	708	13	econ	econ	PROPN
inlawrev-25117	708	14	.	.	PUNCT
inlawrev-25117	708	15	&	&	CCONJ
inlawrev-25117	708	16	indus	indus	PROPN
inlawrev-25117	708	17	.	.	PUNCT
inlawrev-25117	709	1	(	(	PUNCT
inlawrev-25117	709	2	jan	jan	PROPN
inlawrev-25117	709	3	.	.	PROPN
inlawrev-25117	709	4	28	28	NUM
inlawrev-25117	709	5	,	,	PUNCT
inlawrev-25117	709	6	2019	2019	NUM
inlawrev-25117	709	7	)	)	PUNCT
inlawrev-25117	709	8	,	,	PUNCT
inlawrev-25117	709	9	https://www.gov.il/en/	https://www.gov.il/en/	NOUN
inlawrev-25117	709	10	departments	department	NOUN
inlawrev-25117	709	11	/	/	SYM
inlawrev-25117	709	12	general	general	NOUN
inlawrev-25117	709	13	/	/	SYM
inlawrev-25117	709	14	about	about	ADP
inlawrev-25117	709	15	-	-	PUNCT
inlawrev-25117	709	16	capital_investments_law	capital_investments_law	NOUN
inlawrev-25117	709	17	.	.	PUNCT
inlawrev-25117	710	1	107	107	NUM
inlawrev-25117	710	2	.	.	PUNCT
inlawrev-25117	711	1	see	see	VERB
inlawrev-25117	711	2	generally	generally	ADV
inlawrev-25117	711	3	assaf	assaf	PROPN
inlawrev-25117	711	4	zimring	zimring	PROPN
inlawrev-25117	711	5	&	&	CCONJ
inlawrev-25117	711	6	omer	omer	PROPN
inlawrev-25117	711	7	moav	moav	PROPN
inlawrev-25117	711	8	,	,	PUNCT
inlawrev-25117	711	9	does	do	AUX
inlawrev-25117	711	10	the	the	DET
inlawrev-25117	711	11	law	law	NOUN
inlawrev-25117	711	12	to	to	PART
inlawrev-25117	711	13	encourage	encourage	VERB
inlawrev-25117	711	14	capital	capital	NOUN
inlawrev-25117	711	15	investment	investment	NOUN
inlawrev-25117	711	16	contribute	contribute	VERB
inlawrev-25117	711	17	to	to	ADP
inlawrev-25117	711	18	the	the	DET
inlawrev-25117	711	19	economy	economy	NOUN
inlawrev-25117	711	20	?	?	PUNCT
inlawrev-25117	711	21	,	,	PUNCT
inlawrev-25117	711	22	aaron	aaron	PROPN
inlawrev-25117	711	23	inst	inst	PROPN
inlawrev-25117	711	24	.	.	PROPN
inlawrev-25117	712	1	for	for	ADP
inlawrev-25117	712	2	econ	econ	NOUN
inlawrev-25117	712	3	.	.	PUNCT
inlawrev-25117	713	1	pol’y	pol’y	NOUN
inlawrev-25117	713	2	(	(	PUNCT
inlawrev-25117	713	3	jan	jan	PROPN
inlawrev-25117	713	4	.	.	PROPN
inlawrev-25117	713	5	2016	2016	NUM
inlawrev-25117	713	6	)	)	PUNCT
inlawrev-25117	713	7	,	,	PUNCT
inlawrev-25117	713	8	https://www.idc.ac.il/en/research/aiep/documents/policy-papers/the-contribution-of-the-lawto-encourage-capital-investment.pdf	https://www.idc.ac.il/en/research/aiep/documents/policy-papers/the-contribution-of-the-lawto-encourage-capital-investment.pdf	PUNCT
inlawrev-25117	714	1	[	[	X
inlawrev-25117	714	2	https://perma.cc/s8fb-ya3u	https://perma.cc/s8fb-ya3u	X
inlawrev-25117	714	3	]	]	X
inlawrev-25117	714	4	(	(	PUNCT
inlawrev-25117	714	5	full	full	ADJ
inlawrev-25117	714	6	article	article	NOUN
inlawrev-25117	714	7	available	available	ADJ
inlawrev-25117	714	8	in	in	ADP
inlawrev-25117	714	9	hebrew	hebrew	NOUN
inlawrev-25117	714	10	here	here	ADV
inlawrev-25117	714	11	:	:	PUNCT
inlawrev-25117	714	12	http://din-online.info/pdf/ah8.pdf	http://din-online.info/pdf/ah8.pdf	X
inlawrev-25117	715	1	[	[	X
inlawrev-25117	715	2	https://perma.cc/5y23-hakx	https://perma.cc/5y23-hakx	NOUN
inlawrev-25117	715	3	]	]	PUNCT
inlawrev-25117	715	4	)	)	PUNCT
inlawrev-25117	715	5	.	.	PUNCT
inlawrev-25117	716	1	108	108	NUM
inlawrev-25117	716	2	.	.	PUNCT
inlawrev-25117	717	1	i	i	PRON
inlawrev-25117	717	2	d.	d.	PROPN
inlawrev-25117	717	3	at	at	ADP
inlawrev-25117	717	4	10	10	NUM
inlawrev-25117	717	5	-	-	SYM
inlawrev-25117	717	6	12	12	NUM
inlawrev-25117	717	7	.	.	PUNCT
inlawrev-25117	718	1	this	this	DET
inlawrev-25117	718	2	critique	critique	NOUN
inlawrev-25117	718	3	,	,	PUNCT
inlawrev-25117	718	4	however	however	ADV
inlawrev-25117	718	5	,	,	PUNCT
inlawrev-25117	718	6	is	be	AUX
inlawrev-25117	718	7	based	base	VERB
inlawrev-25117	718	8	on	on	ADP
inlawrev-25117	718	9	the	the	DET
inlawrev-25117	718	10	standard	standard	ADJ
inlawrev-25117	718	11	economics	economic	NOUN
inlawrev-25117	718	12	argument	argument	NOUN
inlawrev-25117	718	13	that	that	SCONJ
inlawrev-25117	718	14	remitting	remit	VERB
inlawrev-25117	718	15	taxes	taxis	NOUN
inlawrev-25117	718	16	on	on	ADP
inlawrev-25117	718	17	exports	export	NOUN
inlawrev-25117	718	18	can	can	AUX
inlawrev-25117	718	19	never	never	ADV
inlawrev-25117	718	20	increase	increase	VERB
inlawrev-25117	718	21	them	they	PRON
inlawrev-25117	718	22	because	because	SCONJ
inlawrev-25117	718	23	of	of	ADP
inlawrev-25117	718	24	exchange	exchange	NOUN
inlawrev-25117	718	25	rate	rate	NOUN
inlawrev-25117	718	26	adjustments	adjustment	NOUN
inlawrev-25117	718	27	,	,	PUNCT
inlawrev-25117	718	28	which	which	PRON
inlawrev-25117	718	29	has	have	AUX
inlawrev-25117	718	30	been	be	AUX
inlawrev-25117	718	31	shown	show	VERB
inlawrev-25117	718	32	to	to	PART
inlawrev-25117	718	33	be	be	AUX
inlawrev-25117	718	34	empirically	empirically	ADV
inlawrev-25117	718	35	doubtful	doubtful	ADJ
inlawrev-25117	718	36	.	.	PUNCT
inlawrev-25117	719	1	see	see	VERB
inlawrev-25117	719	2	reuven	reuven	PROPN
inlawrev-25117	719	3	s.	s.	PROPN
inlawrev-25117	719	4	avi	avi	PROPN
inlawrev-25117	719	5	-	-	PUNCT
inlawrev-25117	719	6	yonah	yonah	PROPN
inlawrev-25117	719	7	&	&	CCONJ
inlawrev-25117	719	8	kimberly	kimberly	PROPN
inlawrev-25117	719	9	clausing	clausing	PROPN
inlawrev-25117	719	10	,	,	PUNCT
inlawrev-25117	719	11	problems	problem	NOUN
inlawrev-25117	719	12	with	with	ADP
inlawrev-25117	719	13	destination	destination	NOUN
inlawrev-25117	719	14	-	-	PUNCT
inlawrev-25117	719	15	based	base	VERB
inlawrev-25117	719	16	corporate	corporate	ADJ
inlawrev-25117	719	17	taxes	taxis	NOUN
inlawrev-25117	719	18	and	and	CCONJ
inlawrev-25117	719	19	the	the	DET
inlawrev-25117	719	20	ryan	ryan	PROPN
inlawrev-25117	719	21	blueprint	blueprint	NOUN
inlawrev-25117	719	22	,	,	PUNCT
inlawrev-25117	719	23	8	8	NUM
inlawrev-25117	719	24	colum	colum	NOUN
inlawrev-25117	719	25	.	.	PUNCT
inlawrev-25117	720	1	j.	j.	PROPN
inlawrev-25117	720	2	tax	tax	PROPN
inlawrev-25117	720	3	l.	l.	PROPN
inlawrev-25117	720	4	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	PROPN
inlawrev-25117	720	5	36348943-ilr-53-3_text.indd	36348943-ilr-53-3_text.indd	NUM
inlawrev-25117	720	6	36	36	NUM
inlawrev-25117	720	7	12/14/20	12/14/20	PROPN
inlawrev-25117	720	8	9:49	9:49	NUM
inlawrev-25117	720	9	am12/14/20	am12/14/20	PROPN
inlawrev-25117	720	10	9:49	9:49	NUM
inlawrev-25117	720	11	am	am	NOUN
inlawrev-25117	720	12	2020	2020	NUM
inlawrev-25117	720	13	]	]	X
inlawrev-25117	720	14	federalizing	federalize	VERB
inlawrev-25117	720	15	tax	tax	NOUN
inlawrev-25117	720	16	justice	justice	NOUN
inlawrev-25117	720	17	487	487	NUM
inlawrev-25117	720	18	the	the	DET
inlawrev-25117	720	19	benefits	benefit	NOUN
inlawrev-25117	720	20	conveyed	convey	VERB
inlawrev-25117	720	21	by	by	ADP
inlawrev-25117	720	22	the	the	DET
inlawrev-25117	720	23	law	law	NOUN
inlawrev-25117	720	24	are	be	AUX
inlawrev-25117	720	25	not	not	PART
inlawrev-25117	720	26	working	work	VERB
inlawrev-25117	720	27	as	as	SCONJ
inlawrev-25117	720	28	planned	plan	VERB
inlawrev-25117	720	29	.	.	PUNCT
inlawrev-25117	721	1	for	for	ADP
inlawrev-25117	721	2	example	example	NOUN
inlawrev-25117	721	3	,	,	PUNCT
inlawrev-25117	721	4	research	research	NOUN
inlawrev-25117	721	5	has	have	AUX
inlawrev-25117	721	6	shown	show	VERB
inlawrev-25117	721	7	that	that	SCONJ
inlawrev-25117	721	8	due	due	ADP
inlawrev-25117	721	9	to	to	ADP
inlawrev-25117	721	10	the	the	DET
inlawrev-25117	721	11	fact	fact	NOUN
inlawrev-25117	721	12	that	that	SCONJ
inlawrev-25117	721	13	leci	leci	PROPN
inlawrev-25117	721	14	changes	change	VERB
inlawrev-25117	721	15	rapidly	rapidly	ADV
inlawrev-25117	721	16	,	,	PUNCT
inlawrev-25117	721	17	the	the	DET
inlawrev-25117	721	18	law	law	NOUN
inlawrev-25117	721	19	encourages	encourage	VERB
inlawrev-25117	721	20	projects	project	NOUN
inlawrev-25117	721	21	with	with	ADP
inlawrev-25117	721	22	relatively	relatively	ADV
inlawrev-25117	721	23	“	"	PUNCT
inlawrev-25117	721	24	fast	fast	ADJ
inlawrev-25117	721	25	returns	return	NOUN
inlawrev-25117	721	26	”	"	PUNCT
inlawrev-25117	721	27	(	(	PUNCT
inlawrev-25117	721	28	so	so	ADV
inlawrev-25117	721	29	the	the	DET
inlawrev-25117	721	30	tax	tax	NOUN
inlawrev-25117	721	31	benefits	benefit	NOUN
inlawrev-25117	721	32	could	could	AUX
inlawrev-25117	721	33	be	be	AUX
inlawrev-25117	721	34	used	use	VERB
inlawrev-25117	721	35	before	before	ADP
inlawrev-25117	721	36	the	the	DET
inlawrev-25117	721	37	law	law	NOUN
inlawrev-25117	721	38	changes	change	VERB
inlawrev-25117	721	39	)	)	PUNCT
inlawrev-25117	721	40	.	.	PUNCT
inlawrev-25117	722	1	those	those	DET
inlawrev-25117	722	2	projects	project	NOUN
inlawrev-25117	722	3	are	be	AUX
inlawrev-25117	722	4	usually	usually	ADV
inlawrev-25117	722	5	riskier	risky	ADJ
inlawrev-25117	722	6	,	,	PUNCT
inlawrev-25117	722	7	conducted	conduct	VERB
inlawrev-25117	722	8	mainly	mainly	ADV
inlawrev-25117	722	9	by	by	ADP
inlawrev-25117	722	10	inexperienced	inexperienced	ADJ
inlawrev-25117	722	11	investors	investor	NOUN
inlawrev-25117	722	12	without	without	ADP
inlawrev-25117	722	13	sufficient	sufficient	ADJ
inlawrev-25117	722	14	capital	capital	NOUN
inlawrev-25117	722	15	.	.	PUNCT
inlawrev-25117	723	1	109	109	NUM
inlawrev-25117	723	2	it	it	PRON
inlawrev-25117	723	3	should	should	AUX
inlawrev-25117	723	4	be	be	AUX
inlawrev-25117	723	5	noted	note	VERB
inlawrev-25117	723	6	,	,	PUNCT
inlawrev-25117	723	7	though	though	ADV
inlawrev-25117	723	8	,	,	PUNCT
inlawrev-25117	723	9	that	that	DET
inlawrev-25117	723	10	leci	leci	NOUN
inlawrev-25117	723	11	had	have	AUX
inlawrev-25117	723	12	been	be	AUX
inlawrev-25117	723	13	changed	change	VERB
inlawrev-25117	723	14	since	since	SCONJ
inlawrev-25117	723	15	then	then	ADV
inlawrev-25117	723	16	,	,	PUNCT
inlawrev-25117	723	17	aiming	aim	VERB
inlawrev-25117	723	18	to	to	PART
inlawrev-25117	723	19	encourage	encourage	VERB
inlawrev-25117	723	20	mainly	mainly	ADV
inlawrev-25117	723	21	already	already	ADV
inlawrev-25117	723	22	established	establish	VERB
inlawrev-25117	723	23	investors	investor	NOUN
inlawrev-25117	723	24	with	with	ADP
inlawrev-25117	723	25	substantial	substantial	ADJ
inlawrev-25117	723	26	export	export	NOUN
inlawrev-25117	723	27	activity	activity	NOUN
inlawrev-25117	723	28	.	.	PUNCT
inlawrev-25117	724	1	in	in	ADP
inlawrev-25117	724	2	any	any	DET
inlawrev-25117	724	3	case	case	NOUN
inlawrev-25117	724	4	,	,	PUNCT
inlawrev-25117	724	5	none	none	NOUN
inlawrev-25117	724	6	of	of	ADP
inlawrev-25117	724	7	the	the	DET
inlawrev-25117	724	8	main	main	ADJ
inlawrev-25117	724	9	reviews	review	NOUN
inlawrev-25117	724	10	criticize	criticize	VERB
inlawrev-25117	724	11	the	the	DET
inlawrev-25117	724	12	goal	goal	NOUN
inlawrev-25117	724	13	of	of	ADP
inlawrev-25117	724	14	conveying	convey	VERB
inlawrev-25117	724	15	tax	tax	NOUN
inlawrev-25117	724	16	benefits	benefit	NOUN
inlawrev-25117	724	17	to	to	ADP
inlawrev-25117	724	18	companies	company	NOUN
inlawrev-25117	724	19	investing	invest	VERB
inlawrev-25117	724	20	in	in	ADP
inlawrev-25117	724	21	the	the	DET
inlawrev-25117	724	22	periphery	periphery	NOUN
inlawrev-25117	724	23	.	.	PUNCT
inlawrev-25117	725	1	some	some	DET
inlawrev-25117	725	2	research	research	NOUN
inlawrev-25117	725	3	shows	show	VERB
inlawrev-25117	725	4	that	that	SCONJ
inlawrev-25117	725	5	the	the	DET
inlawrev-25117	725	6	contribution	contribution	NOUN
inlawrev-25117	725	7	of	of	ADP
inlawrev-25117	725	8	the	the	DET
inlawrev-25117	725	9	benefits	benefit	NOUN
inlawrev-25117	725	10	to	to	ADP
inlawrev-25117	725	11	the	the	DET
inlawrev-25117	725	12	periphery	periphery	NOUN
inlawrev-25117	725	13	is	be	AUX
inlawrev-25117	725	14	substantial	substantial	ADJ
inlawrev-25117	725	15	.	.	PUNCT
inlawrev-25117	726	1	110	110	NUM
inlawrev-25117	726	2	those	those	DET
inlawrev-25117	726	3	research	research	NOUN
inlawrev-25117	726	4	studies	study	NOUN
inlawrev-25117	726	5	were	be	AUX
inlawrev-25117	726	6	mostly	mostly	ADV
inlawrev-25117	726	7	conducted	conduct	VERB
inlawrev-25117	726	8	before	before	ADP
inlawrev-25117	726	9	encouraging	encourage	VERB
inlawrev-25117	726	10	export	export	NOUN
inlawrev-25117	726	11	activities	activity	NOUN
inlawrev-25117	726	12	became	become	VERB
inlawrev-25117	726	13	also	also	ADV
inlawrev-25117	726	14	a	a	DET
inlawrev-25117	726	15	main	main	ADJ
inlawrev-25117	726	16	goal	goal	NOUN
inlawrev-25117	726	17	of	of	ADP
inlawrev-25117	726	18	the	the	DET
inlawrev-25117	726	19	leci	leci	NOUN
inlawrev-25117	726	20	.	.	PUNCT
inlawrev-25117	726	21	111	111	NUM
inlawrev-25117	726	22	on	on	ADP
inlawrev-25117	726	23	the	the	DET
inlawrev-25117	726	24	other	other	ADJ
inlawrev-25117	726	25	hand	hand	NOUN
inlawrev-25117	726	26	,	,	PUNCT
inlawrev-25117	726	27	other	other	ADJ
inlawrev-25117	726	28	scholars	scholar	NOUN
inlawrev-25117	726	29	argue	argue	VERB
inlawrev-25117	726	30	that	that	SCONJ
inlawrev-25117	726	31	there	there	PRON
inlawrev-25117	726	32	is	be	VERB
inlawrev-25117	726	33	no	no	PRON
inlawrev-25117	726	34	longer	long	ADV
inlawrev-25117	726	35	real	real	ADJ
inlawrev-25117	726	36	need	need	NOUN
inlawrev-25117	726	37	to	to	PART
inlawrev-25117	726	38	encourage	encourage	VERB
inlawrev-25117	726	39	capital	capital	NOUN
inlawrev-25117	726	40	investment	investment	NOUN
inlawrev-25117	726	41	in	in	ADP
inlawrev-25117	726	42	the	the	DET
inlawrev-25117	726	43	periphery	periphery	NOUN
inlawrev-25117	726	44	of	of	ADP
inlawrev-25117	726	45	israel	israel	PROPN
inlawrev-25117	726	46	,	,	PUNCT
inlawrev-25117	726	47	112	112	NUM
inlawrev-25117	726	48	or	or	CCONJ
inlawrev-25117	726	49	that	that	SCONJ
inlawrev-25117	726	50	the	the	DET
inlawrev-25117	726	51	influence	influence	NOUN
inlawrev-25117	726	52	of	of	ADP
inlawrev-25117	726	53	the	the	DET
inlawrev-25117	726	54	leci	leci	NOUN
inlawrev-25117	726	55	on	on	ADP
inlawrev-25117	726	56	the	the	DET
inlawrev-25117	726	57	employment	employment	NOUN
inlawrev-25117	726	58	level	level	NOUN
inlawrev-25117	726	59	of	of	ADP
inlawrev-25117	726	60	the	the	DET
inlawrev-25117	726	61	periphery	periphery	NOUN
inlawrev-25117	726	62	is	be	AUX
inlawrev-25117	726	63	not	not	PART
inlawrev-25117	726	64	substantial	substantial	ADJ
inlawrev-25117	726	65	(	(	PUNCT
inlawrev-25117	726	66	but	but	CCONJ
inlawrev-25117	726	67	this	this	DET
inlawrev-25117	726	68	research	research	NOUN
inlawrev-25117	726	69	does	do	AUX
inlawrev-25117	726	70	not	not	PART
inlawrev-25117	726	71	predict	predict	VERB
inlawrev-25117	726	72	what	what	PRON
inlawrev-25117	726	73	would	would	AUX
inlawrev-25117	726	74	happen	happen	VERB
inlawrev-25117	726	75	to	to	ADP
inlawrev-25117	726	76	the	the	DET
inlawrev-25117	726	77	population	population	NOUN
inlawrev-25117	726	78	if	if	SCONJ
inlawrev-25117	726	79	leci	leci	PROPN
inlawrev-25117	726	80	were	be	AUX
inlawrev-25117	726	81	abolished	abolish	VERB
inlawrev-25117	726	82	)	)	PUNCT
inlawrev-25117	726	83	.	.	PUNCT
inlawrev-25117	727	1	113	113	NUM
inlawrev-25117	727	2	the	the	DET
inlawrev-25117	727	3	problem	problem	NOUN
inlawrev-25117	727	4	with	with	ADP
inlawrev-25117	727	5	the	the	DET
inlawrev-25117	727	6	latter	latter	ADJ
inlawrev-25117	727	7	studies	study	NOUN
inlawrev-25117	727	8	is	be	AUX
inlawrev-25117	727	9	that	that	SCONJ
inlawrev-25117	727	10	they	they	PRON
inlawrev-25117	727	11	assume	assume	VERB
inlawrev-25117	727	12	that	that	SCONJ
inlawrev-25117	727	13	the	the	DET
inlawrev-25117	727	14	goal	goal	NOUN
inlawrev-25117	727	15	of	of	ADP
inlawrev-25117	727	16	leci	leci	PROPN
inlawrev-25117	727	17	is	be	AUX
inlawrev-25117	727	18	to	to	PART
inlawrev-25117	727	19	equate	equate	VERB
inlawrev-25117	727	20	productivity	productivity	NOUN
inlawrev-25117	727	21	in	in	ADP
inlawrev-25117	727	22	the	the	DET
inlawrev-25117	727	23	center	center	NOUN
inlawrev-25117	727	24	and	and	CCONJ
inlawrev-25117	727	25	the	the	DET
inlawrev-25117	727	26	periphery	periphery	NOUN
inlawrev-25117	727	27	,	,	PUNCT
inlawrev-25117	727	28	after	after	ADP
inlawrev-25117	727	29	which	which	PRON
inlawrev-25117	727	30	the	the	DET
inlawrev-25117	727	31	subsidies	subsidy	NOUN
inlawrev-25117	727	32	can	can	AUX
inlawrev-25117	727	33	stop	stop	VERB
inlawrev-25117	727	34	.	.	PUNCT
inlawrev-25117	728	1	instead	instead	ADV
inlawrev-25117	728	2	,	,	PUNCT
inlawrev-25117	728	3	the	the	DET
inlawrev-25117	728	4	point	point	NOUN
inlawrev-25117	728	5	of	of	ADP
inlawrev-25117	728	6	leci	leci	NOUN
inlawrev-25117	728	7	is	be	AUX
inlawrev-25117	728	8	to	to	PART
inlawrev-25117	728	9	prevent	prevent	VERB
inlawrev-25117	728	10	concentration	concentration	NOUN
inlawrev-25117	728	11	of	of	ADP
inlawrev-25117	728	12	the	the	DET
inlawrev-25117	728	13	population	population	NOUN
inlawrev-25117	728	14	in	in	ADP
inlawrev-25117	728	15	the	the	DET
inlawrev-25117	728	16	center	center	NOUN
inlawrev-25117	728	17	,	,	PUNCT
inlawrev-25117	728	18	which	which	PRON
inlawrev-25117	728	19	is	be	AUX
inlawrev-25117	728	20	essential	essential	ADJ
inlawrev-25117	728	21	to	to	ADP
inlawrev-25117	728	22	israel	israel	PROPN
inlawrev-25117	728	23	’s	’s	PART
inlawrev-25117	728	24	security	security	NOUN
inlawrev-25117	728	25	.	.	PUNCT
inlawrev-25117	729	1	nor	nor	CCONJ
inlawrev-25117	729	2	is	be	AUX
inlawrev-25117	729	3	it	it	PRON
inlawrev-25117	729	4	important	important	ADJ
inlawrev-25117	729	5	that	that	SCONJ
inlawrev-25117	729	6	the	the	DET
inlawrev-25117	729	7	jobs	job	NOUN
inlawrev-25117	729	8	created	create	VERB
inlawrev-25117	729	9	by	by	ADP
inlawrev-25117	729	10	leci	leci	PROPN
inlawrev-25117	729	11	in	in	ADP
inlawrev-25117	729	12	the	the	DET
inlawrev-25117	729	13	periphery	periphery	NOUN
inlawrev-25117	729	14	are	be	AUX
inlawrev-25117	729	15	mostly	mostly	ADV
inlawrev-25117	729	16	low	low	ADJ
inlawrev-25117	729	17	-	-	PUNCT
inlawrev-25117	729	18	skilled	skilled	ADJ
inlawrev-25117	729	19	ones	one	NOUN
inlawrev-25117	729	20	(	(	PUNCT
inlawrev-25117	729	21	e.g.	e.g.	ADV
inlawrev-25117	729	22	,	,	PUNCT
inlawrev-25117	729	23	in	in	ADP
inlawrev-25117	729	24	the	the	DET
inlawrev-25117	729	25	intel	intel	PROPN
inlawrev-25117	729	26	factory	factory	NOUN
inlawrev-25117	729	27	in	in	ADP
inlawrev-25117	729	28	the	the	DET
inlawrev-25117	729	29	southern	southern	ADJ
inlawrev-25117	729	30	israeli	israeli	ADJ
inlawrev-25117	729	31	city	city	PROPN
inlawrev-25117	729	32	of	of	ADP
inlawrev-25117	729	33	kiryat	kiryat	PROPN
inlawrev-25117	729	34	gat	gat	NOUN
inlawrev-25117	729	35	)	)	PUNCT
inlawrev-25117	729	36	,	,	PUNCT
inlawrev-25117	729	37	and	and	CCONJ
inlawrev-25117	729	38	that	that	SCONJ
inlawrev-25117	729	39	high	high	ADJ
inlawrev-25117	729	40	skilled	skilled	ADJ
inlawrev-25117	729	41	workers	worker	NOUN
inlawrev-25117	729	42	commute	commute	VERB
inlawrev-25117	729	43	from	from	ADP
inlawrev-25117	729	44	tel	tel	PROPN
inlawrev-25117	729	45	aviv	aviv	PROPN
inlawrev-25117	729	46	.	.	PUNCT
inlawrev-25117	730	1	the	the	DET
inlawrev-25117	730	2	point	point	NOUN
inlawrev-25117	730	3	of	of	ADP
inlawrev-25117	730	4	leci	leci	NOUN
inlawrev-25117	730	5	was	be	AUX
inlawrev-25117	730	6	and	and	CCONJ
inlawrev-25117	730	7	still	still	ADV
inlawrev-25117	730	8	is	be	AUX
inlawrev-25117	730	9	to	to	PART
inlawrev-25117	730	10	make	make	VERB
inlawrev-25117	730	11	it	it	PRON
inlawrev-25117	730	12	viable	viable	ADJ
inlawrev-25117	730	13	for	for	SCONJ
inlawrev-25117	730	14	people	people	NOUN
inlawrev-25117	730	15	to	to	PART
inlawrev-25117	730	16	live	live	VERB
inlawrev-25117	730	17	and	and	CCONJ
inlawrev-25117	730	18	work	work	VERB
inlawrev-25117	730	19	in	in	ADP
inlawrev-25117	730	20	the	the	DET
inlawrev-25117	730	21	periphery	periphery	NOUN
inlawrev-25117	730	22	,	,	PUNCT
inlawrev-25117	730	23	and	and	CCONJ
inlawrev-25117	730	24	none	none	NOUN
inlawrev-25117	730	25	of	of	ADP
inlawrev-25117	730	26	the	the	DET
inlawrev-25117	730	27	critical	critical	ADJ
inlawrev-25117	730	28	research	research	NOUN
inlawrev-25117	730	29	disputes	dispute	NOUN
inlawrev-25117	730	30	that	that	SCONJ
inlawrev-25117	730	31	this	this	DET
inlawrev-25117	730	32	goal	goal	NOUN
inlawrev-25117	730	33	has	have	AUX
inlawrev-25117	730	34	been	be	AUX
inlawrev-25117	730	35	achieved	achieve	VERB
inlawrev-25117	730	36	.	.	PUNCT
inlawrev-25117	731	1	another	another	DET
inlawrev-25117	731	2	argument	argument	NOUN
inlawrev-25117	731	3	is	be	AUX
inlawrev-25117	731	4	that	that	SCONJ
inlawrev-25117	731	5	leci	leci	PROPN
inlawrev-25117	731	6	is	be	AUX
inlawrev-25117	731	7	an	an	DET
inlawrev-25117	731	8	artificial	artificial	ADJ
inlawrev-25117	731	9	subsidy	subsidy	NOUN
inlawrev-25117	731	10	,	,	PUNCT
inlawrev-25117	731	11	and	and	CCONJ
inlawrev-25117	731	12	that	that	SCONJ
inlawrev-25117	731	13	if	if	SCONJ
inlawrev-25117	731	14	it	it	PRON
inlawrev-25117	731	15	were	be	AUX
inlawrev-25117	731	16	discontinued	discontinue	VERB
inlawrev-25117	731	17	,	,	PUNCT
inlawrev-25117	731	18	the	the	DET
inlawrev-25117	731	19	investment	investment	NOUN
inlawrev-25117	731	20	in	in	ADP
inlawrev-25117	731	21	the	the	DET
inlawrev-25117	731	22	periphery	periphery	NOUN
inlawrev-25117	731	23	would	would	AUX
inlawrev-25117	731	24	cease	cease	VERB
inlawrev-25117	731	25	.	.	PUNCT
inlawrev-25117	732	1	yet	yet	CCONJ
inlawrev-25117	732	2	this	this	DET
inlawrev-25117	732	3	critique	critique	NOUN
inlawrev-25117	732	4	actually	actually	ADV
inlawrev-25117	732	5	points	point	VERB
inlawrev-25117	732	6	out	out	ADP
inlawrev-25117	732	7	a	a	DET
inlawrev-25117	732	8	benefit	benefit	NOUN
inlawrev-25117	732	9	of	of	ADP
inlawrev-25117	732	10	leci	leci	NOUN
inlawrev-25117	732	11	.	.	PUNCT
inlawrev-25117	733	1	one	one	PRON
inlawrev-25117	733	2	should	should	AUX
inlawrev-25117	733	3	think	think	VERB
inlawrev-25117	733	4	of	of	ADP
inlawrev-25117	733	5	living	live	VERB
inlawrev-25117	733	6	in	in	ADP
inlawrev-25117	733	7	the	the	DET
inlawrev-25117	733	8	periphery	periphery	NOUN
inlawrev-25117	733	9	as	as	ADP
inlawrev-25117	733	10	a	a	DET
inlawrev-25117	733	11	market	market	NOUN
inlawrev-25117	733	12	failure	failure	NOUN
inlawrev-25117	733	13	:	:	PUNCT
inlawrev-25117	733	14	most	most	ADJ
inlawrev-25117	733	15	of	of	ADP
inlawrev-25117	733	16	the	the	DET
inlawrev-25117	733	17	population	population	NOUN
inlawrev-25117	733	18	that	that	PRON
inlawrev-25117	733	19	lives	live	VERB
inlawrev-25117	733	20	there	there	ADV
inlawrev-25117	733	21	would	would	AUX
inlawrev-25117	733	22	rather	rather	ADV
inlawrev-25117	733	23	live	live	VERB
inlawrev-25117	733	24	in	in	ADP
inlawrev-25117	733	25	tel	tel	PROPN
inlawrev-25117	733	26	aviv	aviv	PROPN
inlawrev-25117	733	27	,	,	PUNCT
inlawrev-25117	733	28	but	but	CCONJ
inlawrev-25117	733	29	it	it	PRON
inlawrev-25117	733	30	is	be	AUX
inlawrev-25117	733	31	essential	essential	ADJ
inlawrev-25117	733	32	for	for	ADP
inlawrev-25117	733	33	the	the	DET
inlawrev-25117	733	34	survival	survival	NOUN
inlawrev-25117	733	35	of	of	ADP
inlawrev-25117	733	36	the	the	DET
inlawrev-25117	733	37	state	state	NOUN
inlawrev-25117	733	38	that	that	PRON
inlawrev-25117	733	39	people	people	NOUN
inlawrev-25117	733	40	continue	continue	VERB
inlawrev-25117	733	41	to	to	ADP
inlawrev-25117	733	42	229	229	NUM
inlawrev-25117	733	43	(	(	PUNCT
inlawrev-25117	733	44	2017	2017	NUM
inlawrev-25117	733	45	)	)	PUNCT
inlawrev-25117	733	46	.	.	PUNCT
inlawrev-25117	734	1	109	109	NUM
inlawrev-25117	734	2	.	.	PUNCT
inlawrev-25117	735	1	see	see	VERB
inlawrev-25117	735	2	generally	generally	ADV
inlawrev-25117	735	3	dafna	dafna	ADJ
inlawrev-25117	735	4	schwartz	schwartz	PROPN
inlawrev-25117	735	5	,	,	PUNCT
inlawrev-25117	735	6	riv	riv	NOUN
inlawrev-25117	735	7	�	�	PROPN
inlawrev-25117	735	8	on	on	ADP
inlawrev-25117	735	9	le	le	PROPN
inlawrev-25117	735	10	-	-	PUNCT
inlawrev-25117	735	11	khalkalah	khalkalah	NOUN
inlawrev-25117	735	12	:	:	PUNCT
inlawrev-25117	735	13	effective	effective	ADJ
inlawrev-25117	735	14	incentive	incentive	NOUN
inlawrev-25117	735	15	:	:	PUNCT
inlawrev-25117	735	16	the	the	DET
inlawrev-25117	735	17	law	law	NOUN
inlawrev-25117	735	18	for	for	ADP
inlawrev-25117	735	19	encouraging	encourage	VERB
inlawrev-25117	735	20	capital	capital	NOUN
inlawrev-25117	735	21	investment	investment	NOUN
inlawrev-25117	735	22	,	,	PUNCT
inlawrev-25117	735	23	am	be	AUX
inlawrev-25117	735	24	oved	ove	VERB
inlawrev-25117	735	25	publication	publication	NOUN
inlawrev-25117	735	26	,	,	PUNCT
inlawrev-25117	735	27	at	at	ADP
inlawrev-25117	735	28	18	18	NUM
inlawrev-25117	735	29	(	(	PUNCT
inlawrev-25117	735	30	mar	mar	PROPN
inlawrev-25117	735	31	.	.	PROPN
inlawrev-25117	735	32	1985	1985	NUM
inlawrev-25117	735	33	)	)	PUNCT
inlawrev-25117	735	34	(	(	PUNCT
inlawrev-25117	735	35	in	in	ADP
inlawrev-25117	735	36	hebrew	hebrew	NOUN
inlawrev-25117	735	37	)	)	PUNCT
inlawrev-25117	735	38	.	.	PUNCT
inlawrev-25117	736	1	110	110	NUM
inlawrev-25117	736	2	.	.	PUNCT
inlawrev-25117	736	3	see	see	VERB
inlawrev-25117	736	4	generally	generally	ADV
inlawrev-25117	736	5	eliyahu	eliyahu	PROPN
inlawrev-25117	736	6	borukhov	borukhov	PROPN
inlawrev-25117	736	7	,	,	PUNCT
inlawrev-25117	736	8	riv	riv	NOUN
inlawrev-25117	736	9	�	�	PROPN
inlawrev-25117	736	10	on	on	ADP
inlawrev-25117	736	11	le	le	PROPN
inlawrev-25117	736	12	-	-	PUNCT
inlawrev-25117	736	13	khalkalah	khalkalah	NOUN
inlawrev-25117	736	14	:	:	PUNCT
inlawrev-25117	736	15	industry	industry	NOUN
inlawrev-25117	736	16	in	in	ADP
inlawrev-25117	736	17	development	development	NOUN
inlawrev-25117	736	18	towns	town	NOUN
inlawrev-25117	736	19	—	—	PUNCT
inlawrev-25117	736	20	problems	problem	NOUN
inlawrev-25117	736	21	of	of	ADP
inlawrev-25117	736	22	development	development	NOUN
inlawrev-25117	736	23	,	,	PUNCT
inlawrev-25117	736	24	am	be	AUX
inlawrev-25117	736	25	oved	ove	VERB
inlawrev-25117	736	26	publication	publication	NOUN
inlawrev-25117	736	27	(	(	PUNCT
inlawrev-25117	736	28	oct	oct	PROPN
inlawrev-25117	736	29	.	.	PROPN
inlawrev-25117	736	30	1989	1989	NUM
inlawrev-25117	736	31	)	)	PUNCT
inlawrev-25117	736	32	,	,	PUNCT
inlawrev-25117	736	33	at	at	ADP
inlawrev-25117	736	34	260	260	NUM
inlawrev-25117	736	35	(	(	PUNCT
inlawrev-25117	736	36	in	in	ADP
inlawrev-25117	736	37	hebrew	hebrew	NOUN
inlawrev-25117	736	38	)	)	PUNCT
inlawrev-25117	736	39	.	.	PUNCT
inlawrev-25117	737	1	111	111	NUM
inlawrev-25117	737	2	.	.	PUNCT
inlawrev-25117	738	1	for	for	ADP
inlawrev-25117	738	2	more	more	ADJ
inlawrev-25117	738	3	details	detail	NOUN
inlawrev-25117	738	4	on	on	ADP
inlawrev-25117	738	5	the	the	DET
inlawrev-25117	738	6	influence	influence	NOUN
inlawrev-25117	738	7	of	of	ADP
inlawrev-25117	738	8	this	this	DET
inlawrev-25117	738	9	change	change	NOUN
inlawrev-25117	738	10	,	,	PUNCT
inlawrev-25117	738	11	see	see	VERB
inlawrev-25117	738	12	amos	amos	PROPN
inlawrev-25117	738	13	olchvar	olchvar	PROPN
inlawrev-25117	738	14	,	,	PUNCT
inlawrev-25117	738	15	legislative	legislative	ADJ
inlawrev-25117	738	16	proposal	proposal	NOUN
inlawrev-25117	738	17	:	:	PUNCT
inlawrev-25117	738	18	the	the	DET
inlawrev-25117	738	19	law	law	NOUN
inlawrev-25117	738	20	of	of	ADP
inlawrev-25117	738	21	encouragement	encouragement	NOUN
inlawrev-25117	738	22	of	of	ADP
inlawrev-25117	738	23	capital	capital	NOUN
inlawrev-25117	738	24	investments	investment	NOUN
inlawrev-25117	738	25	,	,	PUNCT
inlawrev-25117	738	26	2004	2004	NUM
inlawrev-25117	738	27	–	–	PUNCT
inlawrev-25117	738	28	consequences	consequence	NOUN
inlawrev-25117	738	29	of	of	ADP
inlawrev-25117	738	30	adding	add	VERB
inlawrev-25117	738	31	the	the	DET
inlawrev-25117	738	32	export	export	NOUN
inlawrev-25117	738	33	criteria	criterion	NOUN
inlawrev-25117	738	34	on	on	ADP
inlawrev-25117	738	35	industries	industry	NOUN
inlawrev-25117	738	36	in	in	ADP
inlawrev-25117	738	37	the	the	DET
inlawrev-25117	738	38	periphery	periphery	NOUN
inlawrev-25117	738	39	,	,	PUNCT
inlawrev-25117	738	40	the	the	DET
inlawrev-25117	738	41	knesset	knesset	PROPN
inlawrev-25117	738	42	–	–	PUNCT
inlawrev-25117	738	43	the	the	DET
inlawrev-25117	738	44	research	research	NOUN
inlawrev-25117	738	45	and	and	CCONJ
inlawrev-25117	738	46	information	information	NOUN
inlawrev-25117	738	47	center	center	NOUN
inlawrev-25117	738	48	,	,	PUNCT
inlawrev-25117	738	49	at	at	ADP
inlawrev-25117	738	50	2	2	NUM
inlawrev-25117	738	51	(	(	PUNCT
inlawrev-25117	738	52	mar	mar	PROPN
inlawrev-25117	738	53	.	.	PROPN
inlawrev-25117	738	54	2005	2005	NUM
inlawrev-25117	738	55	)	)	PUNCT
inlawrev-25117	738	56	(	(	PUNCT
inlawrev-25117	738	57	in	in	ADP
inlawrev-25117	738	58	hebrew	hebrew	NOUN
inlawrev-25117	738	59	)	)	PUNCT
inlawrev-25117	738	60	,	,	PUNCT
inlawrev-25117	738	61	https://www.knesset.gov.il/mmm/data/pdf/m01089.pdf	https://www.knesset.gov.il/mmm/data/pdf/m01089.pdf	NOUN
inlawrev-25117	739	1	[	[	X
inlawrev-25117	739	2	https://perma.cc/rx4n-4mdq	https://perma.cc/rx4n-4mdq	X
inlawrev-25117	739	3	]	]	X
inlawrev-25117	739	4	.	.	PUNCT
inlawrev-25117	740	1	112	112	NUM
inlawrev-25117	740	2	.	.	PUNCT
inlawrev-25117	741	1	guy	guy	PROPN
inlawrev-25117	741	2	navon	navon	PROPN
inlawrev-25117	741	3	&	&	CCONJ
inlawrev-25117	741	4	roni	roni	PROPN
inlawrev-25117	741	5	frish	frish	PROPN
inlawrev-25117	741	6	,	,	PUNCT
inlawrev-25117	741	7	the	the	DET
inlawrev-25117	741	8	effect	effect	NOUN
inlawrev-25117	741	9	of	of	ADP
inlawrev-25117	741	10	israel	israel	PROPN
inlawrev-25117	741	11	’s	’s	PART
inlawrev-25117	741	12	encouragement	encouragement	NOUN
inlawrev-25117	741	13	of	of	ADP
inlawrev-25117	741	14	capital	capital	NOUN
inlawrev-25117	741	15	investments	investment	NOUN
inlawrev-25117	741	16	in	in	ADP
inlawrev-25117	741	17	industry	industry	NOUN
inlawrev-25117	741	18	law	law	NOUN
inlawrev-25117	741	19	on	on	ADP
inlawrev-25117	741	20	product	product	NOUN
inlawrev-25117	741	21	,	,	PUNCT
inlawrev-25117	741	22	employment	employment	NOUN
inlawrev-25117	741	23	,	,	PUNCT
inlawrev-25117	741	24	and	and	CCONJ
inlawrev-25117	741	25	investment	investment	NOUN
inlawrev-25117	741	26	:	:	PUNCT
inlawrev-25117	741	27	an	an	DET
inlawrev-25117	741	28	empirical	empirical	ADJ
inlawrev-25117	741	29	analysis	analysis	NOUN
inlawrev-25117	741	30	of	of	ADP
inlawrev-25117	741	31	micro	micro	PROPN
inlawrev-25117	741	32	data	data	PROPN
inlawrev-25117	741	33	,	,	PUNCT
inlawrev-25117	741	34	research	research	NOUN
inlawrev-25117	741	35	dep’t	dep’t	NOUN
inlawrev-25117	741	36	of	of	ADP
inlawrev-25117	741	37	bank	bank	PROPN
inlawrev-25117	741	38	of	of	ADP
inlawrev-25117	741	39	israel	israel	PROPN
inlawrev-25117	741	40	,	,	PUNCT
inlawrev-25117	741	41	at	at	ADP
inlawrev-25117	741	42	34	34	NUM
inlawrev-25117	741	43	(	(	PUNCT
inlawrev-25117	741	44	nov	nov	PROPN
inlawrev-25117	741	45	.	.	PROPN
inlawrev-25117	741	46	2009	2009	NUM
inlawrev-25117	741	47	)	)	PUNCT
inlawrev-25117	741	48	.	.	PUNCT
inlawrev-25117	742	1	113	113	NUM
inlawrev-25117	742	2	.	.	PUNCT
inlawrev-25117	743	1	see	see	VERB
inlawrev-25117	743	2	generally	generally	ADV
inlawrev-25117	743	3	moav	moav	PROPN
inlawrev-25117	743	4	&	&	CCONJ
inlawrev-25117	743	5	riengverch	riengverch	PROPN
inlawrev-25117	743	6	,	,	PUNCT
inlawrev-25117	743	7	the	the	DET
inlawrev-25117	743	8	law	law	NOUN
inlawrev-25117	743	9	for	for	ADP
inlawrev-25117	743	10	encouragement	encouragement	NOUN
inlawrev-25117	743	11	of	of	ADP
inlawrev-25117	743	12	capital	capital	NOUN
inlawrev-25117	743	13	investments	investment	NOUN
inlawrev-25117	743	14	in	in	ADP
inlawrev-25117	743	15	israel	israel	PROPN
inlawrev-25117	743	16	:	:	PUNCT
inlawrev-25117	743	17	the	the	DET
inlawrev-25117	743	18	employment	employment	NOUN
inlawrev-25117	743	19	levels	level	NOUN
inlawrev-25117	743	20	in	in	ADP
inlawrev-25117	743	21	the	the	DET
inlawrev-25117	743	22	periphery	periphery	NOUN
inlawrev-25117	743	23	,	,	PUNCT
inlawrev-25117	743	24	shalem	shalem	NOUN
inlawrev-25117	743	25	college	college	PROPN
inlawrev-25117	743	26	(	(	PUNCT
inlawrev-25117	743	27	2006	2006	NUM
inlawrev-25117	743	28	)	)	PUNCT
inlawrev-25117	743	29	.	.	PUNCT
inlawrev-25117	744	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	744	2	37348943-ilr-53-3_text.indd	37348943-ilr-53-3_text.indd	NUM
inlawrev-25117	744	3	37	37	NUM
inlawrev-25117	744	4	12/14/20	12/14/20	NUM
inlawrev-25117	744	5	9:49	9:49	NUM
inlawrev-25117	744	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	744	7	9:49	9:49	NUM
inlawrev-25117	744	8	am	be	AUX
inlawrev-25117	744	9	488	488	NUM
inlawrev-25117	744	10	indiana	indiana	PROPN
inlawrev-25117	744	11	law	law	PROPN
inlawrev-25117	744	12	review	review	NOUN
inlawrev-25117	745	1	[	[	X
inlawrev-25117	745	2	vol	vol	NOUN
inlawrev-25117	745	3	.	.	PUNCT
inlawrev-25117	745	4	53:461	53:461	NUM
inlawrev-25117	745	5	live	live	ADV
inlawrev-25117	745	6	in	in	ADP
inlawrev-25117	745	7	the	the	DET
inlawrev-25117	745	8	periphery	periphery	NOUN
inlawrev-25117	745	9	,	,	PUNCT
inlawrev-25117	745	10	and	and	CCONJ
inlawrev-25117	745	11	the	the	DET
inlawrev-25117	745	12	residents	resident	NOUN
inlawrev-25117	745	13	of	of	ADP
inlawrev-25117	745	14	tel	tel	PROPN
inlawrev-25117	745	15	aviv	aviv	PROPN
inlawrev-25117	745	16	derive	derive	VERB
inlawrev-25117	745	17	a	a	DET
inlawrev-25117	745	18	positive	positive	ADJ
inlawrev-25117	745	19	externality	externality	NOUN
inlawrev-25117	745	20	(	(	PUNCT
inlawrev-25117	745	21	by	by	ADP
inlawrev-25117	745	22	being	be	AUX
inlawrev-25117	745	23	more	more	ADV
inlawrev-25117	745	24	secure	secure	ADJ
inlawrev-25117	745	25	)	)	PUNCT
inlawrev-25117	745	26	from	from	ADP
inlawrev-25117	745	27	the	the	DET
inlawrev-25117	745	28	fact	fact	NOUN
inlawrev-25117	745	29	that	that	SCONJ
inlawrev-25117	745	30	the	the	DET
inlawrev-25117	745	31	population	population	NOUN
inlawrev-25117	745	32	is	be	AUX
inlawrev-25117	745	33	not	not	PART
inlawrev-25117	745	34	entirely	entirely	ADV
inlawrev-25117	745	35	centered	center	VERB
inlawrev-25117	745	36	in	in	ADP
inlawrev-25117	745	37	tel	tel	PROPN
inlawrev-25117	745	38	aviv	aviv	PROPN
inlawrev-25117	745	39	.	.	PUNCT
inlawrev-25117	746	1	one	one	PRON
inlawrev-25117	746	2	does	do	AUX
inlawrev-25117	746	3	not	not	PART
inlawrev-25117	746	4	hear	hear	VERB
inlawrev-25117	746	5	the	the	DET
inlawrev-25117	746	6	argument	argument	NOUN
inlawrev-25117	746	7	that	that	SCONJ
inlawrev-25117	746	8	israel	israel	PROPN
inlawrev-25117	746	9	should	should	AUX
inlawrev-25117	746	10	stop	stop	VERB
inlawrev-25117	746	11	providing	provide	VERB
inlawrev-25117	746	12	defense	defense	NOUN
inlawrev-25117	746	13	for	for	ADP
inlawrev-25117	746	14	its	its	PRON
inlawrev-25117	746	15	citizens	citizen	NOUN
inlawrev-25117	746	16	because	because	SCONJ
inlawrev-25117	746	17	they	they	PRON
inlawrev-25117	746	18	have	have	AUX
inlawrev-25117	746	19	become	become	VERB
inlawrev-25117	746	20	too	too	ADV
inlawrev-25117	746	21	dependent	dependent	ADJ
inlawrev-25117	746	22	on	on	ADP
inlawrev-25117	746	23	the	the	DET
inlawrev-25117	746	24	idf	idf	PROPN
inlawrev-25117	746	25	.	.	PUNCT
inlawrev-25117	747	1	the	the	DET
inlawrev-25117	747	2	periphery	periphery	NOUN
inlawrev-25117	747	3	is	be	AUX
inlawrev-25117	747	4	a	a	DET
inlawrev-25117	747	5	public	public	ADJ
inlawrev-25117	747	6	good	good	NOUN
inlawrev-25117	747	7	whose	whose	DET
inlawrev-25117	747	8	benefits	benefit	NOUN
inlawrev-25117	747	9	can	can	AUX
inlawrev-25117	747	10	not	not	PART
inlawrev-25117	747	11	be	be	AUX
inlawrev-25117	747	12	entirely	entirely	ADV
inlawrev-25117	747	13	captured	capture	VERB
inlawrev-25117	747	14	by	by	ADP
inlawrev-25117	747	15	the	the	DET
inlawrev-25117	747	16	residents	resident	NOUN
inlawrev-25117	747	17	there	there	ADV
inlawrev-25117	747	18	,	,	PUNCT
inlawrev-25117	747	19	and	and	CCONJ
inlawrev-25117	747	20	that	that	PRON
inlawrev-25117	747	21	justifies	justify	VERB
inlawrev-25117	747	22	the	the	DET
inlawrev-25117	747	23	ongoing	ongoing	ADJ
inlawrev-25117	747	24	investment	investment	NOUN
inlawrev-25117	747	25	.	.	PUNCT
inlawrev-25117	748	1	in	in	ADP
inlawrev-25117	748	2	addition	addition	NOUN
inlawrev-25117	748	3	,	,	PUNCT
inlawrev-25117	748	4	the	the	DET
inlawrev-25117	748	5	first	first	ADJ
inlawrev-25117	748	6	author	author	NOUN
inlawrev-25117	748	7	can	can	AUX
inlawrev-25117	748	8	attest	attest	VERB
inlawrev-25117	748	9	from	from	ADP
inlawrev-25117	748	10	personal	personal	ADJ
inlawrev-25117	748	11	experience	experience	NOUN
inlawrev-25117	748	12	that	that	PRON
inlawrev-25117	748	13	his	his	PRON
inlawrev-25117	748	14	hometown	hometown	NOUN
inlawrev-25117	748	15	of	of	ADP
inlawrev-25117	748	16	jerusalem	jerusalem	PROPN
inlawrev-25117	748	17	has	have	AUX
inlawrev-25117	748	18	been	be	AUX
inlawrev-25117	748	19	transformed	transform	VERB
inlawrev-25117	748	20	by	by	ADP
inlawrev-25117	748	21	the	the	DET
inlawrev-25117	748	22	high	high	ADJ
inlawrev-25117	748	23	tech	tech	NOUN
inlawrev-25117	748	24	agglomeration	agglomeration	NOUN
inlawrev-25117	748	25	in	in	ADP
inlawrev-25117	748	26	har	har	PROPN
inlawrev-25117	748	27	hotzvim	hotzvim	NOUN
inlawrev-25117	748	28	from	from	ADP
inlawrev-25117	748	29	a	a	DET
inlawrev-25117	748	30	poor	poor	ADJ
inlawrev-25117	748	31	,	,	PUNCT
inlawrev-25117	748	32	largely	largely	ADV
inlawrev-25117	748	33	ultra	ultra	ADJ
inlawrev-25117	748	34	-	-	ADJ
inlawrev-25117	748	35	orthodox	orthodox	ADJ
inlawrev-25117	748	36	town	town	NOUN
inlawrev-25117	748	37	dependent	dependent	ADJ
inlawrev-25117	748	38	on	on	ADP
inlawrev-25117	748	39	the	the	DET
inlawrev-25117	748	40	government	government	NOUN
inlawrev-25117	748	41	to	to	ADP
inlawrev-25117	748	42	a	a	DET
inlawrev-25117	748	43	vibrant	vibrant	ADJ
inlawrev-25117	748	44	community	community	NOUN
inlawrev-25117	748	45	capable	capable	ADJ
inlawrev-25117	748	46	of	of	ADP
inlawrev-25117	748	47	attracting	attract	VERB
inlawrev-25117	748	48	wealthier	wealthy	ADJ
inlawrev-25117	748	49	secular	secular	ADJ
inlawrev-25117	748	50	israelis	israelis	PROPN
inlawrev-25117	748	51	.	.	PUNCT
inlawrev-25117	749	1	in	in	ADP
inlawrev-25117	749	2	addition	addition	NOUN
inlawrev-25117	749	3	to	to	ADP
inlawrev-25117	749	4	leci	leci	PROPN
inlawrev-25117	749	5	,	,	PUNCT
inlawrev-25117	749	6	there	there	PRON
inlawrev-25117	749	7	were	be	VERB
inlawrev-25117	749	8	additional	additional	ADJ
inlawrev-25117	749	9	financial	financial	ADJ
inlawrev-25117	749	10	incentives	incentive	NOUN
inlawrev-25117	749	11	offered	offer	VERB
inlawrev-25117	749	12	by	by	ADP
inlawrev-25117	749	13	the	the	DET
inlawrev-25117	749	14	government	government	NOUN
inlawrev-25117	749	15	and	and	CCONJ
inlawrev-25117	749	16	the	the	DET
inlawrev-25117	749	17	municipality	municipality	NOUN
inlawrev-25117	749	18	(	(	PUNCT
inlawrev-25117	749	19	and	and	CCONJ
inlawrev-25117	749	20	the	the	DET
inlawrev-25117	749	21	infrastructure	infrastructure	NOUN
inlawrev-25117	749	22	and	and	CCONJ
inlawrev-25117	749	23	inexpensive	inexpensive	ADJ
inlawrev-25117	749	24	labor	labor	NOUN
inlawrev-25117	749	25	force	force	NOUN
inlawrev-25117	749	26	,	,	PUNCT
inlawrev-25117	749	27	primarily	primarily	ADV
inlawrev-25117	749	28	ultra	ultra	ADJ
inlawrev-25117	749	29	-	-	ADJ
inlawrev-25117	749	30	orthodox	orthodox	ADJ
inlawrev-25117	749	31	jewish	jewish	ADJ
inlawrev-25117	749	32	women	woman	NOUN
inlawrev-25117	749	33	,	,	PUNCT
inlawrev-25117	749	34	were	be	AUX
inlawrev-25117	749	35	already	already	ADV
inlawrev-25117	749	36	in	in	ADP
inlawrev-25117	749	37	place	place	NOUN
inlawrev-25117	749	38	)	)	PUNCT
inlawrev-25117	749	39	,	,	PUNCT
inlawrev-25117	749	40	but	but	CCONJ
inlawrev-25117	749	41	leci	leci	PROPN
inlawrev-25117	749	42	had	have	VERB
inlawrev-25117	749	43	important	important	ADJ
inlawrev-25117	749	44	role	role	NOUN
inlawrev-25117	749	45	in	in	ADP
inlawrev-25117	749	46	this	this	DET
inlawrev-25117	749	47	development	development	NOUN
inlawrev-25117	749	48	.	.	PUNCT
inlawrev-25117	750	1	114	114	NUM
inlawrev-25117	750	2	the	the	DET
inlawrev-25117	750	3	old	old	ADJ
inlawrev-25117	750	4	joke	joke	NOUN
inlawrev-25117	750	5	about	about	ADP
inlawrev-25117	750	6	the	the	DET
inlawrev-25117	750	7	best	good	ADJ
inlawrev-25117	750	8	thing	thing	NOUN
inlawrev-25117	750	9	about	about	ADP
inlawrev-25117	750	10	jerusalem	jerusalem	PROPN
inlawrev-25117	750	11	being	be	AUX
inlawrev-25117	750	12	the	the	DET
inlawrev-25117	750	13	road	road	NOUN
inlawrev-25117	750	14	to	to	ADP
inlawrev-25117	750	15	tel	tel	PROPN
inlawrev-25117	750	16	aviv	aviv	PROPN
inlawrev-25117	750	17	no	no	ADV
inlawrev-25117	750	18	longer	long	ADV
inlawrev-25117	750	19	applies	apply	VERB
inlawrev-25117	750	20	for	for	ADP
inlawrev-25117	750	21	many	many	ADJ
inlawrev-25117	750	22	young	young	ADJ
inlawrev-25117	750	23	israelis	israelis	PROPN
inlawrev-25117	750	24	.	.	PUNCT
inlawrev-25117	751	1	115	115	NUM
inlawrev-25117	752	1	this	this	PRON
inlawrev-25117	752	2	is	be	AUX
inlawrev-25117	752	3	not	not	PART
inlawrev-25117	752	4	to	to	PART
inlawrev-25117	752	5	suggest	suggest	VERB
inlawrev-25117	752	6	that	that	SCONJ
inlawrev-25117	752	7	the	the	DET
inlawrev-25117	752	8	leci	leci	NOUN
inlawrev-25117	752	9	is	be	AUX
inlawrev-25117	752	10	not	not	PART
inlawrev-25117	752	11	justified	justified	ADJ
inlawrev-25117	752	12	,	,	PUNCT
inlawrev-25117	752	13	or	or	CCONJ
inlawrev-25117	752	14	should	should	AUX
inlawrev-25117	752	15	be	be	AUX
inlawrev-25117	752	16	abolished	abolish	VERB
inlawrev-25117	752	17	,	,	PUNCT
inlawrev-25117	752	18	to	to	ADP
inlawrev-25117	752	19	the	the	DET
inlawrev-25117	752	20	extent	extent	NOUN
inlawrev-25117	752	21	it	it	PRON
inlawrev-25117	752	22	is	be	AUX
inlawrev-25117	752	23	not	not	PART
inlawrev-25117	752	24	successful	successful	ADJ
inlawrev-25117	752	25	in	in	ADP
inlawrev-25117	752	26	creating	create	VERB
inlawrev-25117	752	27	similar	similar	ADJ
inlawrev-25117	752	28	hubs	hub	NOUN
inlawrev-25117	752	29	in	in	ADP
inlawrev-25117	752	30	the	the	DET
inlawrev-25117	752	31	periphery	periphery	NOUN
inlawrev-25117	752	32	(	(	PUNCT
inlawrev-25117	752	33	although	although	SCONJ
inlawrev-25117	752	34	the	the	DET
inlawrev-25117	752	35	leci	leci	NOUN
inlawrev-25117	752	36	did	do	AUX
inlawrev-25117	752	37	play	play	VERB
inlawrev-25117	752	38	a	a	DET
inlawrev-25117	752	39	role	role	NOUN
inlawrev-25117	752	40	in	in	ADP
inlawrev-25117	752	41	the	the	DET
inlawrev-25117	752	42	relatively	relatively	ADV
inlawrev-25117	752	43	recent	recent	ADJ
inlawrev-25117	752	44	growth	growth	NOUN
inlawrev-25117	752	45	of	of	ADP
inlawrev-25117	752	46	the	the	DET
inlawrev-25117	752	47	cyber	cyber	NOUN
inlawrev-25117	752	48	security	security	NOUN
inlawrev-25117	752	49	-	-	PUNCT
inlawrev-25117	752	50	focused	focus	VERB
inlawrev-25117	752	51	high	high	ADJ
inlawrev-25117	752	52	tech	tech	NOUN
inlawrev-25117	752	53	community	community	NOUN
inlawrev-25117	752	54	in	in	ADP
inlawrev-25117	752	55	the	the	DET
inlawrev-25117	752	56	southern	southern	ADJ
inlawrev-25117	752	57	city	city	NOUN
inlawrev-25117	752	58	of	of	ADP
inlawrev-25117	752	59	be’er	be’er	PROPN
inlawrev-25117	752	60	sheva	sheva	PROPN
inlawrev-25117	752	61	)	)	PUNCT
inlawrev-25117	752	62	.	.	PUNCT
inlawrev-25117	753	1	as	as	SCONJ
inlawrev-25117	753	2	noted	note	VERB
inlawrev-25117	753	3	,	,	PUNCT
inlawrev-25117	753	4	we	we	PRON
inlawrev-25117	753	5	believe	believe	VERB
inlawrev-25117	753	6	the	the	DET
inlawrev-25117	753	7	leci	leci	NOUN
inlawrev-25117	753	8	is	be	AUX
inlawrev-25117	753	9	justified	justify	VERB
inlawrev-25117	753	10	based	base	VERB
inlawrev-25117	753	11	on	on	ADP
inlawrev-25117	753	12	the	the	DET
inlawrev-25117	753	13	principles	principle	NOUN
inlawrev-25117	753	14	of	of	ADP
inlawrev-25117	753	15	public	public	ADJ
inlawrev-25117	753	16	goods	good	NOUN
inlawrev-25117	753	17	.	.	PUNCT
inlawrev-25117	754	1	in	in	ADP
inlawrev-25117	754	2	addition	addition	NOUN
inlawrev-25117	754	3	to	to	ADP
inlawrev-25117	754	4	leci	leci	PROPN
inlawrev-25117	754	5	,	,	PUNCT
inlawrev-25117	754	6	the	the	DET
inlawrev-25117	754	7	israeli	israeli	ADJ
inlawrev-25117	754	8	government	government	NOUN
inlawrev-25117	754	9	grants	grant	VERB
inlawrev-25117	754	10	a	a	DET
inlawrev-25117	754	11	wide	wide	ADJ
inlawrev-25117	754	12	variety	variety	NOUN
inlawrev-25117	754	13	of	of	ADP
inlawrev-25117	754	14	regional	regional	ADJ
inlawrev-25117	754	15	benefits	benefit	NOUN
inlawrev-25117	754	16	to	to	ADP
inlawrev-25117	754	17	individuals	individual	NOUN
inlawrev-25117	754	18	who	who	PRON
inlawrev-25117	754	19	chose	choose	VERB
inlawrev-25117	754	20	to	to	ADP
inlawrev-25117	754	21	either	either	CCONJ
inlawrev-25117	754	22	live	live	VERB
inlawrev-25117	754	23	or	or	CCONJ
inlawrev-25117	754	24	work	work	VERB
inlawrev-25117	754	25	in	in	ADP
inlawrev-25117	754	26	the	the	DET
inlawrev-25117	754	27	periphery	periphery	NOUN
inlawrev-25117	754	28	.	.	PUNCT
inlawrev-25117	755	1	israeli	israeli	ADJ
inlawrev-25117	755	2	residents	resident	NOUN
inlawrev-25117	755	3	residing	reside	VERB
inlawrev-25117	755	4	in	in	ADP
inlawrev-25117	755	5	priority	priority	NOUN
inlawrev-25117	755	6	towns	town	NOUN
inlawrev-25117	755	7	are	be	AUX
inlawrev-25117	755	8	entitled	entitle	VERB
inlawrev-25117	755	9	to	to	ADP
inlawrev-25117	755	10	several	several	ADJ
inlawrev-25117	755	11	individual	individual	ADJ
inlawrev-25117	755	12	tax	tax	NOUN
inlawrev-25117	755	13	credits	credit	NOUN
inlawrev-25117	755	14	.	.	PUNCT
inlawrev-25117	756	1	for	for	ADP
inlawrev-25117	756	2	example	example	NOUN
inlawrev-25117	756	3	,	,	PUNCT
inlawrev-25117	756	4	those	those	DET
inlawrev-25117	756	5	individuals	individual	NOUN
inlawrev-25117	756	6	are	be	AUX
inlawrev-25117	756	7	entitled	entitle	VERB
inlawrev-25117	756	8	to	to	ADP
inlawrev-25117	756	9	7	7	NUM
inlawrev-25117	756	10	percent	percent	NOUN
inlawrev-25117	756	11	(	(	PUNCT
inlawrev-25117	756	12	and	and	CCONJ
inlawrev-25117	756	13	up	up	ADP
inlawrev-25117	756	14	to	to	PART
inlawrev-25117	756	15	12	12	NUM
inlawrev-25117	756	16	percent	percent	NOUN
inlawrev-25117	756	17	)	)	PUNCT
inlawrev-25117	756	18	tax	tax	NOUN
inlawrev-25117	756	19	credit	credit	NOUN
inlawrev-25117	756	20	of	of	ADP
inlawrev-25117	756	21	their	their	PRON
inlawrev-25117	756	22	work	work	NOUN
inlawrev-25117	756	23	compensation	compensation	NOUN
inlawrev-25117	756	24	income	income	NOUN
inlawrev-25117	756	25	.	.	PUNCT
inlawrev-25117	757	1	on	on	ADP
inlawrev-25117	757	2	the	the	DET
inlawrev-25117	757	3	other	other	ADJ
inlawrev-25117	757	4	hand	hand	NOUN
inlawrev-25117	757	5	,	,	PUNCT
inlawrev-25117	757	6	highly	highly	ADV
inlawrev-25117	757	7	skilled	skilled	ADJ
inlawrev-25117	757	8	individuals	individual	NOUN
inlawrev-25117	757	9	(	(	PUNCT
inlawrev-25117	757	10	like	like	ADP
inlawrev-25117	757	11	medical	medical	ADJ
inlawrev-25117	757	12	doctors	doctor	NOUN
inlawrev-25117	757	13	)	)	PUNCT
inlawrev-25117	757	14	working	work	VERB
inlawrev-25117	757	15	in	in	ADP
inlawrev-25117	757	16	the	the	DET
inlawrev-25117	757	17	periphery	periphery	NOUN
inlawrev-25117	757	18	are	be	AUX
inlawrev-25117	757	19	entitled	entitle	VERB
inlawrev-25117	757	20	to	to	ADP
inlawrev-25117	757	21	special	special	ADJ
inlawrev-25117	757	22	grants	grant	NOUN
inlawrev-25117	757	23	,	,	PUNCT
inlawrev-25117	757	24	regardless	regardless	ADV
inlawrev-25117	757	25	of	of	ADP
inlawrev-25117	757	26	their	their	PRON
inlawrev-25117	757	27	residency	residency	NOUN
inlawrev-25117	757	28	.	.	PUNCT
inlawrev-25117	758	1	116	116	NUM
inlawrev-25117	758	2	the	the	DET
inlawrev-25117	758	3	effectiveness	effectiveness	NOUN
inlawrev-25117	758	4	of	of	ADP
inlawrev-25117	758	5	these	these	DET
inlawrev-25117	758	6	tax	tax	NOUN
inlawrev-25117	758	7	benefits	benefit	NOUN
inlawrev-25117	758	8	is	be	AUX
inlawrev-25117	758	9	illustrated	illustrate	VERB
inlawrev-25117	758	10	by	by	ADP
inlawrev-25117	758	11	the	the	DET
inlawrev-25117	758	12	fact	fact	NOUN
inlawrev-25117	758	13	that	that	SCONJ
inlawrev-25117	758	14	all	all	DET
inlawrev-25117	758	15	the	the	DET
inlawrev-25117	758	16	kibbutzim	kibbutzim	NOUN
inlawrev-25117	758	17	(	(	PUNCT
inlawrev-25117	758	18	communal	communal	ADJ
inlawrev-25117	758	19	settlements	settlement	NOUN
inlawrev-25117	758	20	)	)	PUNCT
inlawrev-25117	758	21	on	on	ADP
inlawrev-25117	758	22	the	the	DET
inlawrev-25117	758	23	border	border	NOUN
inlawrev-25117	758	24	with	with	ADP
inlawrev-25117	758	25	gaza	gaza	PROPN
inlawrev-25117	758	26	(	(	PUNCT
inlawrev-25117	758	27	where	where	SCONJ
inlawrev-25117	758	28	the	the	DET
inlawrev-25117	758	29	second	second	ADJ
inlawrev-25117	758	30	author	author	NOUN
inlawrev-25117	758	31	grew	grow	VERB
inlawrev-25117	758	32	up	up	ADP
inlawrev-25117	758	33	)	)	PUNCT
inlawrev-25117	758	34	have	have	AUX
inlawrev-25117	758	35	long	long	ADJ
inlawrev-25117	758	36	wait	wait	NOUN
inlawrev-25117	758	37	lists	list	NOUN
inlawrev-25117	758	38	of	of	ADP
inlawrev-25117	758	39	people	people	NOUN
inlawrev-25117	758	40	who	who	PRON
inlawrev-25117	758	41	want	want	VERB
inlawrev-25117	758	42	to	to	PART
inlawrev-25117	758	43	live	live	VERB
inlawrev-25117	758	44	there	there	ADV
inlawrev-25117	758	45	,	,	PUNCT
inlawrev-25117	758	46	despite	despite	SCONJ
inlawrev-25117	758	47	repeated	repeat	VERB
inlawrev-25117	758	48	clashes	clash	NOUN
inlawrev-25117	758	49	with	with	ADP
inlawrev-25117	758	50	hamas	hamas	PROPN
inlawrev-25117	758	51	.	.	PUNCT
inlawrev-25117	759	1	these	these	PRON
inlawrev-25117	759	2	are	be	AUX
inlawrev-25117	759	3	not	not	PART
inlawrev-25117	759	4	zionist	zionist	ADJ
inlawrev-25117	759	5	ideologues	ideologue	NOUN
inlawrev-25117	759	6	,	,	PUNCT
inlawrev-25117	759	7	but	but	CCONJ
inlawrev-25117	759	8	rather	rather	ADV
inlawrev-25117	759	9	young	young	ADJ
inlawrev-25117	759	10	families	family	NOUN
inlawrev-25117	759	11	attracted	attract	VERB
inlawrev-25117	759	12	by	by	ADP
inlawrev-25117	759	13	good	good	ADJ
inlawrev-25117	759	14	education	education	NOUN
inlawrev-25117	759	15	,	,	PUNCT
inlawrev-25117	759	16	single	single	ADJ
inlawrev-25117	759	17	-	-	PUNCT
inlawrev-25117	759	18	family	family	NOUN
inlawrev-25117	759	19	housing	housing	NOUN
inlawrev-25117	759	20	,	,	PUNCT
inlawrev-25117	759	21	and	and	CCONJ
inlawrev-25117	759	22	the	the	DET
inlawrev-25117	759	23	tax	tax	NOUN
inlawrev-25117	759	24	breaks	break	NOUN
inlawrev-25117	759	25	.	.	PUNCT
inlawrev-25117	760	1	many	many	ADJ
inlawrev-25117	760	2	of	of	ADP
inlawrev-25117	760	3	them	they	PRON
inlawrev-25117	760	4	commute	commute	VERB
inlawrev-25117	760	5	to	to	ADP
inlawrev-25117	760	6	work	work	NOUN
inlawrev-25117	760	7	in	in	ADP
inlawrev-25117	760	8	tel	tel	PROPN
inlawrev-25117	760	9	aviv	aviv	PROPN
inlawrev-25117	760	10	.	.	PUNCT
inlawrev-25117	761	1	v.	v.	ADP
inlawrev-25117	761	2	a	a	DET
inlawrev-25117	761	3	proposal	proposal	NOUN
inlawrev-25117	761	4	for	for	ADP
inlawrev-25117	761	5	u.s	u.s	PROPN
inlawrev-25117	761	6	.	.	PROPN
inlawrev-25117	761	7	regional	regional	ADJ
inlawrev-25117	761	8	tax	tax	NOUN
inlawrev-25117	761	9	relief	relief	NOUN
inlawrev-25117	761	10	as	as	SCONJ
inlawrev-25117	761	11	discussed	discuss	VERB
inlawrev-25117	761	12	,	,	PUNCT
inlawrev-25117	761	13	we	we	PRON
inlawrev-25117	761	14	believe	believe	VERB
inlawrev-25117	761	15	that	that	SCONJ
inlawrev-25117	761	16	the	the	DET
inlawrev-25117	761	17	increasing	increase	VERB
inlawrev-25117	761	18	gap	gap	NOUN
inlawrev-25117	761	19	between	between	ADP
inlawrev-25117	761	20	the	the	DET
inlawrev-25117	761	21	richer	rich	ADJ
inlawrev-25117	761	22	and	and	CCONJ
inlawrev-25117	761	23	poorer	poor	ADJ
inlawrev-25117	761	24	areas	area	NOUN
inlawrev-25117	761	25	of	of	ADP
inlawrev-25117	761	26	the	the	DET
inlawrev-25117	761	27	u.s	u.s	PROPN
inlawrev-25117	761	28	.	.	PROPN
inlawrev-25117	761	29	is	be	AUX
inlawrev-25117	761	30	a	a	DET
inlawrev-25117	761	31	problem	problem	NOUN
inlawrev-25117	761	32	that	that	PRON
inlawrev-25117	761	33	requires	require	VERB
inlawrev-25117	761	34	federal	federal	ADJ
inlawrev-25117	761	35	intervention	intervention	NOUN
inlawrev-25117	761	36	,	,	PUNCT
inlawrev-25117	761	37	and	and	CCONJ
inlawrev-25117	761	38	that	that	SCONJ
inlawrev-25117	761	39	the	the	DET
inlawrev-25117	761	40	federal	federal	ADJ
inlawrev-25117	761	41	tax	tax	NOUN
inlawrev-25117	761	42	system	system	NOUN
inlawrev-25117	761	43	can	can	AUX
inlawrev-25117	761	44	play	play	VERB
inlawrev-25117	761	45	a	a	DET
inlawrev-25117	761	46	role	role	NOUN
inlawrev-25117	761	47	in	in	ADP
inlawrev-25117	761	48	that	that	DET
inlawrev-25117	761	49	intervention	intervention	NOUN
inlawrev-25117	761	50	.	.	PUNCT
inlawrev-25117	762	1	there	there	PRON
inlawrev-25117	762	2	are	be	VERB
inlawrev-25117	762	3	two	two	NUM
inlawrev-25117	762	4	issues	issue	NOUN
inlawrev-25117	762	5	that	that	PRON
inlawrev-25117	762	6	need	need	VERB
inlawrev-25117	762	7	to	to	PART
inlawrev-25117	762	8	be	be	AUX
inlawrev-25117	762	9	resolved	resolve	VERB
inlawrev-25117	762	10	for	for	ADP
inlawrev-25117	762	11	any	any	DET
inlawrev-25117	762	12	u.s	u.s	PROPN
inlawrev-25117	762	13	.	.	PROPN
inlawrev-25117	762	14	regional	regional	ADJ
inlawrev-25117	762	15	tax	tax	NOUN
inlawrev-25117	762	16	relief	relief	NOUN
inlawrev-25117	762	17	proposal	proposal	NOUN
inlawrev-25117	762	18	.	.	PUNCT
inlawrev-25117	763	1	the	the	DET
inlawrev-25117	763	2	first	first	ADJ
inlawrev-25117	763	3	is	be	AUX
inlawrev-25117	763	4	the	the	DET
inlawrev-25117	763	5	114	114	NUM
inlawrev-25117	763	6	.	.	PUNCT
inlawrev-25117	764	1	see	see	VERB
inlawrev-25117	764	2	generally	generally	ADV
inlawrev-25117	764	3	nitzan	nitzan	VERB
inlawrev-25117	764	4	signor	signor	NOUN
inlawrev-25117	764	5	schneur	schneur	NOUN
inlawrev-25117	764	6	,	,	PUNCT
inlawrev-25117	764	7	the	the	DET
inlawrev-25117	764	8	startup	startup	NOUN
inlawrev-25117	764	9	nation‘s	nation‘s	PROPN
inlawrev-25117	764	10	high	high	ADJ
inlawrev-25117	764	11	-	-	PUNCT
inlawrev-25117	764	12	tech	tech	NOUN
inlawrev-25117	764	13	capital	capital	NOUN
inlawrev-25117	764	14	,	,	PUNCT
inlawrev-25117	764	15	mako	mako	PROPN
inlawrev-25117	764	16	(	(	PUNCT
inlawrev-25117	764	17	may	may	PROPN
inlawrev-25117	764	18	28	28	NUM
inlawrev-25117	764	19	,	,	PUNCT
inlawrev-25117	764	20	2017	2017	NUM
inlawrev-25117	764	21	)	)	PUNCT
inlawrev-25117	764	22	,	,	PUNCT
inlawrev-25117	765	1	https://www.mako.co.il/travel-israel/jerusalem-50-years/articlec6278ae86ee4c51006.htm	https://www.mako.co.il/travel-israel/jerusalem-50-years/articlec6278ae86ee4c51006.htm	PROPN
inlawrev-25117	766	1	[	[	X
inlawrev-25117	766	2	https://perma.cc/5pgt-9b3j	https://perma.cc/5pgt-9b3j	X
inlawrev-25117	766	3	]	]	X
inlawrev-25117	766	4	.	.	PUNCT
inlawrev-25117	767	1	115	115	NUM
inlawrev-25117	767	2	.	.	PUNCT
inlawrev-25117	768	1	although	although	SCONJ
inlawrev-25117	768	2	as	as	ADP
inlawrev-25117	768	3	a	a	DET
inlawrev-25117	768	4	remnant	remnant	NOUN
inlawrev-25117	768	5	of	of	ADP
inlawrev-25117	768	6	the	the	DET
inlawrev-25117	768	7	past	past	NOUN
inlawrev-25117	768	8	it	it	PRON
inlawrev-25117	768	9	is	be	AUX
inlawrev-25117	768	10	still	still	ADV
inlawrev-25117	768	11	true	true	ADJ
inlawrev-25117	768	12	that	that	SCONJ
inlawrev-25117	768	13	jerusalem	jerusalem	PROPN
inlawrev-25117	768	14	is	be	AUX
inlawrev-25117	768	15	full	full	ADJ
inlawrev-25117	768	16	of	of	ADP
inlawrev-25117	768	17	signs	sign	NOUN
inlawrev-25117	768	18	indicating	indicate	VERB
inlawrev-25117	768	19	the	the	DET
inlawrev-25117	768	20	road	road	NOUN
inlawrev-25117	768	21	to	to	ADP
inlawrev-25117	768	22	tel	tel	PROPN
inlawrev-25117	768	23	aviv	aviv	PROPN
inlawrev-25117	768	24	,	,	PUNCT
inlawrev-25117	768	25	but	but	CCONJ
inlawrev-25117	768	26	there	there	PRON
inlawrev-25117	768	27	are	be	VERB
inlawrev-25117	768	28	no	no	DET
inlawrev-25117	768	29	signs	sign	NOUN
inlawrev-25117	768	30	in	in	ADP
inlawrev-25117	768	31	tel	tel	PROPN
inlawrev-25117	768	32	aviv	aviv	PROPN
inlawrev-25117	768	33	for	for	ADP
inlawrev-25117	768	34	the	the	DET
inlawrev-25117	768	35	road	road	NOUN
inlawrev-25117	768	36	to	to	ADP
inlawrev-25117	768	37	jerusalem	jerusalem	PROPN
inlawrev-25117	768	38	.	.	PUNCT
inlawrev-25117	769	1	116	116	NUM
inlawrev-25117	769	2	.	.	PUNCT
inlawrev-25117	770	1	menachem	menachem	PROPN
inlawrev-25117	770	2	cohen	cohen	PROPN
inlawrev-25117	770	3	,	,	PUNCT
inlawrev-25117	770	4	the	the	DET
inlawrev-25117	770	5	encyclopedia	encyclopedia	NOUN
inlawrev-25117	770	6	of	of	ADP
inlawrev-25117	770	7	israeli	israeli	ADJ
inlawrev-25117	770	8	tax	tax	NOUN
inlawrev-25117	770	9	law	law	NOUN
inlawrev-25117	770	10	ch	ch	NOUN
inlawrev-25117	770	11	.	.	PUNCT
inlawrev-25117	771	1	5.3.2.2	5.3.2.2	NUM
inlawrev-25117	771	2	(	(	PUNCT
inlawrev-25117	771	3	cohen	cohen	NOUN
inlawrev-25117	771	4	)	)	PUNCT
inlawrev-25117	771	5	.	.	PUNCT
inlawrev-25117	772	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	772	2	38348943-ilr-53-3_text.indd	38348943-ilr-53-3_text.indd	NUM
inlawrev-25117	772	3	38	38	NUM
inlawrev-25117	773	1	12/14/20	12/14/20	NUM
inlawrev-25117	773	2	9:49	9:49	NUM
inlawrev-25117	773	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	774	1	9:49	9:49	NUM
inlawrev-25117	774	2	am	am	NOUN
inlawrev-25117	774	3	2020	2020	NUM
inlawrev-25117	774	4	]	]	X
inlawrev-25117	774	5	federalizing	federalize	VERB
inlawrev-25117	774	6	tax	tax	NOUN
inlawrev-25117	774	7	justice	justice	NOUN
inlawrev-25117	774	8	489	489	NUM
inlawrev-25117	774	9	geographic	geographic	ADJ
inlawrev-25117	774	10	scope	scope	NOUN
inlawrev-25117	774	11	,	,	PUNCT
inlawrev-25117	774	12	and	and	CCONJ
inlawrev-25117	774	13	the	the	DET
inlawrev-25117	774	14	second	second	NOUN
inlawrev-25117	774	15	is	be	AUX
inlawrev-25117	774	16	what	what	PRON
inlawrev-25117	774	17	kind	kind	NOUN
inlawrev-25117	774	18	of	of	ADP
inlawrev-25117	774	19	tax	tax	NOUN
inlawrev-25117	774	20	incentive	incentive	NOUN
inlawrev-25117	774	21	to	to	PART
inlawrev-25117	774	22	provide	provide	VERB
inlawrev-25117	774	23	.	.	PUNCT
inlawrev-25117	775	1	117	117	NUM
inlawrev-25117	775	2	a.	a.	NOUN
inlawrev-25117	775	3	geographic	geographic	ADJ
inlawrev-25117	775	4	scope	scope	NOUN
inlawrev-25117	775	5	:	:	PUNCT
inlawrev-25117	775	6	defining	define	VERB
inlawrev-25117	775	7	the	the	DET
inlawrev-25117	775	8	target	target	NOUN
inlawrev-25117	775	9	as	as	SCONJ
inlawrev-25117	775	10	we	we	PRON
inlawrev-25117	775	11	have	have	AUX
inlawrev-25117	775	12	seen	see	VERB
inlawrev-25117	775	13	,	,	PUNCT
inlawrev-25117	775	14	china	china	PROPN
inlawrev-25117	775	15	and	and	CCONJ
inlawrev-25117	775	16	israel	israel	PROPN
inlawrev-25117	775	17	have	have	VERB
inlawrev-25117	775	18	very	very	ADV
inlawrev-25117	775	19	broad	broad	ADJ
inlawrev-25117	775	20	definitions	definition	NOUN
inlawrev-25117	775	21	of	of	ADP
inlawrev-25117	775	22	the	the	DET
inlawrev-25117	775	23	areas	area	NOUN
inlawrev-25117	775	24	that	that	PRON
inlawrev-25117	775	25	qualify	qualify	VERB
inlawrev-25117	775	26	for	for	ADP
inlawrev-25117	775	27	lower	low	ADJ
inlawrev-25117	775	28	tax	tax	NOUN
inlawrev-25117	775	29	rates	rate	NOUN
inlawrev-25117	775	30	:	:	PUNCT
inlawrev-25117	775	31	the	the	DET
inlawrev-25117	775	32	entire	entire	ADJ
inlawrev-25117	775	33	hinterland	hinterland	NOUN
inlawrev-25117	775	34	in	in	ADP
inlawrev-25117	775	35	china	china	PROPN
inlawrev-25117	775	36	and	and	CCONJ
inlawrev-25117	775	37	the	the	DET
inlawrev-25117	775	38	entire	entire	ADJ
inlawrev-25117	775	39	periphery	periphery	NOUN
inlawrev-25117	775	40	in	in	ADP
inlawrev-25117	775	41	israel	israel	PROPN
inlawrev-25117	775	42	.	.	PUNCT
inlawrev-25117	776	1	the	the	DET
inlawrev-25117	776	2	same	same	ADJ
inlawrev-25117	776	3	broad	broad	ADJ
inlawrev-25117	776	4	definition	definition	NOUN
inlawrev-25117	776	5	is	be	AUX
inlawrev-25117	776	6	applied	apply	VERB
inlawrev-25117	776	7	,	,	PUNCT
inlawrev-25117	776	8	for	for	ADP
inlawrev-25117	776	9	example	example	NOUN
inlawrev-25117	776	10	,	,	PUNCT
inlawrev-25117	776	11	in	in	ADP
inlawrev-25117	776	12	italy	italy	PROPN
inlawrev-25117	776	13	,	,	PUNCT
inlawrev-25117	776	14	where	where	SCONJ
inlawrev-25117	776	15	the	the	DET
inlawrev-25117	776	16	whole	whole	ADJ
inlawrev-25117	776	17	mezzogiorno	mezzogiorno	NOUN
inlawrev-25117	776	18	,	,	PUNCT
inlawrev-25117	776	19	or	or	CCONJ
inlawrev-25117	776	20	south	south	NOUN
inlawrev-25117	776	21	,	,	PUNCT
inlawrev-25117	776	22	is	be	AUX
inlawrev-25117	776	23	entitled	entitle	VERB
inlawrev-25117	776	24	to	to	ADP
inlawrev-25117	776	25	tax	tax	NOUN
inlawrev-25117	776	26	breaks	break	NOUN
inlawrev-25117	776	27	.	.	PUNCT
inlawrev-25117	777	1	118	118	NUM
inlawrev-25117	777	2	the	the	DET
inlawrev-25117	777	3	problem	problem	NOUN
inlawrev-25117	777	4	with	with	ADP
inlawrev-25117	777	5	using	use	VERB
inlawrev-25117	777	6	the	the	DET
inlawrev-25117	777	7	same	same	ADJ
inlawrev-25117	777	8	broad	broad	ADJ
inlawrev-25117	777	9	approach	approach	NOUN
inlawrev-25117	777	10	in	in	ADP
inlawrev-25117	777	11	the	the	DET
inlawrev-25117	777	12	united	united	PROPN
inlawrev-25117	777	13	states	states	PROPN
inlawrev-25117	777	14	,	,	PUNCT
inlawrev-25117	777	15	i.e.	i.e.	X
inlawrev-25117	777	16	,	,	PUNCT
inlawrev-25117	777	17	defining	define	VERB
inlawrev-25117	777	18	the	the	DET
inlawrev-25117	777	19	target	target	NOUN
inlawrev-25117	777	20	area	area	NOUN
inlawrev-25117	777	21	as	as	ADP
inlawrev-25117	777	22	the	the	DET
inlawrev-25117	777	23	entire	entire	ADJ
inlawrev-25117	777	24	heartland	heartland	NOUN
inlawrev-25117	777	25	region	region	NOUN
inlawrev-25117	777	26	,	,	PUNCT
inlawrev-25117	777	27	is	be	AUX
inlawrev-25117	777	28	that	that	SCONJ
inlawrev-25117	777	29	this	this	DET
inlawrev-25117	777	30	definition	definition	NOUN
inlawrev-25117	777	31	is	be	AUX
inlawrev-25117	777	32	too	too	ADV
inlawrev-25117	777	33	broad	broad	ADJ
inlawrev-25117	777	34	and	and	CCONJ
inlawrev-25117	777	35	encompasses	encompass	VERB
inlawrev-25117	777	36	many	many	ADJ
inlawrev-25117	777	37	economically	economically	ADV
inlawrev-25117	777	38	vibrant	vibrant	ADJ
inlawrev-25117	777	39	cities	city	NOUN
inlawrev-25117	777	40	(	(	PUNCT
inlawrev-25117	777	41	e.g.	e.g.	ADV
inlawrev-25117	777	42	,	,	PUNCT
inlawrev-25117	777	43	chicago	chicago	PROPN
inlawrev-25117	777	44	)	)	PUNCT
inlawrev-25117	777	45	.	.	PUNCT
inlawrev-25117	778	1	a	a	DET
inlawrev-25117	778	2	better	well	ADJ
inlawrev-25117	778	3	option	option	NOUN
inlawrev-25117	778	4	would	would	AUX
inlawrev-25117	778	5	be	be	AUX
inlawrev-25117	778	6	to	to	PART
inlawrev-25117	778	7	build	build	VERB
inlawrev-25117	778	8	on	on	ADP
inlawrev-25117	778	9	an	an	DET
inlawrev-25117	778	10	existing	exist	VERB
inlawrev-25117	778	11	bipartisan	bipartisan	ADJ
inlawrev-25117	778	12	consensus	consensus	NOUN
inlawrev-25117	778	13	and	and	CCONJ
inlawrev-25117	778	14	use	use	VERB
inlawrev-25117	778	15	the	the	DET
inlawrev-25117	778	16	definition	definition	NOUN
inlawrev-25117	778	17	of	of	ADP
inlawrev-25117	778	18	opportunity	opportunity	NOUN
inlawrev-25117	778	19	zones	zone	NOUN
inlawrev-25117	778	20	as	as	SCONJ
inlawrev-25117	778	21	enacted	enact	VERB
inlawrev-25117	778	22	by	by	ADP
inlawrev-25117	778	23	the	the	DET
inlawrev-25117	778	24	gop	gop	PROPN
inlawrev-25117	778	25	in	in	ADP
inlawrev-25117	778	26	the	the	DET
inlawrev-25117	778	27	2017	2017	NUM
inlawrev-25117	778	28	tax	tax	NOUN
inlawrev-25117	778	29	law	law	NOUN
inlawrev-25117	778	30	,	,	PUNCT
inlawrev-25117	778	31	which	which	PRON
inlawrev-25117	778	32	in	in	ADP
inlawrev-25117	778	33	turn	turn	NOUN
inlawrev-25117	778	34	builds	build	VERB
inlawrev-25117	778	35	on	on	ADP
inlawrev-25117	778	36	the	the	DET
inlawrev-25117	778	37	new	new	ADJ
inlawrev-25117	778	38	markets	market	NOUN
inlawrev-25117	778	39	tax	tax	NOUN
inlawrev-25117	778	40	credit	credit	NOUN
inlawrev-25117	778	41	proposed	propose	VERB
inlawrev-25117	778	42	by	by	ADP
inlawrev-25117	778	43	bill	bill	PROPN
inlawrev-25117	778	44	clinton	clinton	PROPN
inlawrev-25117	778	45	and	and	CCONJ
inlawrev-25117	778	46	enacted	enact	VERB
inlawrev-25117	778	47	by	by	ADP
inlawrev-25117	778	48	congress	congress	PROPN
inlawrev-25117	778	49	in	in	ADP
inlawrev-25117	778	50	1996	1996	NUM
inlawrev-25117	778	51	.	.	PUNCT
inlawrev-25117	779	1	119	119	NUM
inlawrev-25117	779	2	the	the	DET
inlawrev-25117	779	3	new	new	ADJ
inlawrev-25117	779	4	opportunity	opportunity	NOUN
inlawrev-25117	779	5	zone	zone	NOUN
inlawrev-25117	779	6	program	program	NOUN
inlawrev-25117	779	7	is	be	AUX
inlawrev-25117	779	8	largely	largely	ADV
inlawrev-25117	779	9	intended	intend	VERB
inlawrev-25117	779	10	to	to	PART
inlawrev-25117	779	11	encourage	encourage	VERB
inlawrev-25117	779	12	investment	investment	NOUN
inlawrev-25117	779	13	in	in	ADP
inlawrev-25117	779	14	low	low	ADJ
inlawrev-25117	779	15	-	-	PUNCT
inlawrev-25117	779	16	income	income	NOUN
inlawrev-25117	779	17	communities	community	NOUN
inlawrev-25117	779	18	.	.	PUNCT
inlawrev-25117	780	1	taxpayers	taxpayer	NOUN
inlawrev-25117	780	2	who	who	PRON
inlawrev-25117	780	3	invest	invest	VERB
inlawrev-25117	780	4	in	in	ADP
inlawrev-25117	780	5	an	an	DET
inlawrev-25117	780	6	opportunity	opportunity	NOUN
inlawrev-25117	780	7	zone	zone	NOUN
inlawrev-25117	780	8	might	might	AUX
inlawrev-25117	780	9	be	be	AUX
inlawrev-25117	780	10	eligible	eligible	ADJ
inlawrev-25117	780	11	for	for	ADP
inlawrev-25117	780	12	three	three	NUM
inlawrev-25117	780	13	potential	potential	ADJ
inlawrev-25117	780	14	benefits	benefit	NOUN
inlawrev-25117	780	15	.	.	PUNCT
inlawrev-25117	781	1	first	first	ADV
inlawrev-25117	781	2	,	,	PUNCT
inlawrev-25117	781	3	the	the	DET
inlawrev-25117	781	4	deferral	deferral	NOUN
inlawrev-25117	781	5	of	of	ADP
inlawrev-25117	781	6	tax	tax	NOUN
inlawrev-25117	781	7	(	(	PUNCT
inlawrev-25117	781	8	for	for	ADP
inlawrev-25117	781	9	up	up	ADP
inlawrev-25117	781	10	to	to	PART
inlawrev-25117	781	11	ten	ten	NUM
inlawrev-25117	781	12	years	year	NOUN
inlawrev-25117	781	13	)	)	PUNCT
inlawrev-25117	781	14	on	on	ADP
inlawrev-25117	781	15	eligible	eligible	ADJ
inlawrev-25117	781	16	capital	capital	NOUN
inlawrev-25117	781	17	gains	gain	NOUN
inlawrev-25117	781	18	,	,	PUNCT
inlawrev-25117	781	19	if	if	SCONJ
inlawrev-25117	781	20	those	those	DET
inlawrev-25117	781	21	gains	gain	NOUN
inlawrev-25117	781	22	are	be	AUX
inlawrev-25117	781	23	properly	properly	ADV
inlawrev-25117	781	24	invested	invest	VERB
inlawrev-25117	781	25	in	in	ADP
inlawrev-25117	781	26	an	an	DET
inlawrev-25117	781	27	opportunity	opportunity	NOUN
inlawrev-25117	781	28	zone	zone	NOUN
inlawrev-25117	781	29	within	within	ADP
inlawrev-25117	781	30	180	180	NUM
inlawrev-25117	781	31	days	day	NOUN
inlawrev-25117	781	32	from	from	ADP
inlawrev-25117	781	33	when	when	SCONJ
inlawrev-25117	781	34	triggered	trigger	VERB
inlawrev-25117	781	35	.	.	PUNCT
inlawrev-25117	782	1	second	second	ADV
inlawrev-25117	782	2	,	,	PUNCT
inlawrev-25117	782	3	the	the	DET
inlawrev-25117	782	4	exclusion	exclusion	NOUN
inlawrev-25117	782	5	(	(	PUNCT
inlawrev-25117	782	6	rather	rather	ADV
inlawrev-25117	782	7	than	than	ADP
inlawrev-25117	782	8	just	just	ADV
inlawrev-25117	782	9	deferral	deferral	ADJ
inlawrev-25117	782	10	)	)	PUNCT
inlawrev-25117	782	11	of	of	ADP
inlawrev-25117	782	12	10	10	NUM
inlawrev-25117	782	13	or	or	CCONJ
inlawrev-25117	782	14	15	15	NUM
inlawrev-25117	782	15	percent	percent	NOUN
inlawrev-25117	782	16	of	of	ADP
inlawrev-25117	782	17	the	the	DET
inlawrev-25117	782	18	eligible	eligible	ADJ
inlawrev-25117	782	19	capital	capital	NOUN
inlawrev-25117	782	20	gains	gain	NOUN
inlawrev-25117	782	21	,	,	PUNCT
inlawrev-25117	782	22	if	if	SCONJ
inlawrev-25117	782	23	the	the	DET
inlawrev-25117	782	24	investment	investment	NOUN
inlawrev-25117	782	25	in	in	ADP
inlawrev-25117	782	26	the	the	DET
inlawrev-25117	782	27	opportunity	opportunity	NOUN
inlawrev-25117	782	28	zone	zone	NOUN
inlawrev-25117	782	29	is	be	AUX
inlawrev-25117	782	30	held	hold	VERB
inlawrev-25117	782	31	for	for	ADP
inlawrev-25117	782	32	five	five	NUM
inlawrev-25117	782	33	to	to	PART
inlawrev-25117	782	34	seven	seven	NUM
inlawrev-25117	782	35	years	year	NOUN
inlawrev-25117	782	36	,	,	PUNCT
inlawrev-25117	782	37	respectively	respectively	ADV
inlawrev-25117	782	38	.	.	PUNCT
inlawrev-25117	783	1	third	third	ADJ
inlawrev-25117	783	2	,	,	PUNCT
inlawrev-25117	783	3	the	the	DET
inlawrev-25117	783	4	exclusion	exclusion	NOUN
inlawrev-25117	783	5	of	of	ADP
inlawrev-25117	783	6	any	any	DET
inlawrev-25117	783	7	appreciation	appreciation	NOUN
inlawrev-25117	783	8	in	in	ADP
inlawrev-25117	783	9	the	the	DET
inlawrev-25117	783	10	investment	investment	NOUN
inlawrev-25117	783	11	in	in	ADP
inlawrev-25117	783	12	117	117	NUM
inlawrev-25117	783	13	.	.	PUNCT
inlawrev-25117	784	1	tax	tax	NOUN
inlawrev-25117	784	2	incentives	incentive	NOUN
inlawrev-25117	784	3	are	be	AUX
inlawrev-25117	784	4	of	of	ADP
inlawrev-25117	784	5	course	course	NOUN
inlawrev-25117	784	6	not	not	PART
inlawrev-25117	784	7	the	the	DET
inlawrev-25117	784	8	only	only	ADJ
inlawrev-25117	784	9	imaginable	imaginable	ADJ
inlawrev-25117	784	10	way	way	NOUN
inlawrev-25117	784	11	of	of	ADP
inlawrev-25117	784	12	helping	help	VERB
inlawrev-25117	784	13	poorer	poor	ADJ
inlawrev-25117	784	14	regions	region	NOUN
inlawrev-25117	784	15	.	.	PUNCT
inlawrev-25117	785	1	beyond	beyond	ADP
inlawrev-25117	785	2	fiscal	fiscal	ADJ
inlawrev-25117	785	3	equalization	equalization	NOUN
inlawrev-25117	785	4	,	,	PUNCT
inlawrev-25117	785	5	which	which	PRON
inlawrev-25117	785	6	seems	seem	VERB
inlawrev-25117	785	7	politically	politically	ADV
inlawrev-25117	785	8	implausible	implausible	ADJ
inlawrev-25117	785	9	,	,	PUNCT
inlawrev-25117	785	10	one	one	PRON
inlawrev-25117	785	11	can	can	AUX
inlawrev-25117	785	12	imagine	imagine	VERB
inlawrev-25117	785	13	federal	federal	ADJ
inlawrev-25117	785	14	programs	program	NOUN
inlawrev-25117	785	15	such	such	ADJ
inlawrev-25117	785	16	as	as	ADP
inlawrev-25117	785	17	targeted	target	VERB
inlawrev-25117	785	18	assistance	assistance	NOUN
inlawrev-25117	785	19	to	to	ADP
inlawrev-25117	785	20	community	community	NOUN
inlawrev-25117	785	21	colleges	college	NOUN
inlawrev-25117	785	22	,	,	PUNCT
inlawrev-25117	785	23	four	four	NUM
inlawrev-25117	785	24	-	-	PUNCT
inlawrev-25117	785	25	year	year	NOUN
inlawrev-25117	785	26	colleges	college	NOUN
inlawrev-25117	785	27	and	and	CCONJ
inlawrev-25117	785	28	universities	university	NOUN
inlawrev-25117	785	29	,	,	PUNCT
inlawrev-25117	785	30	and	and	CCONJ
inlawrev-25117	785	31	vocational	vocational	ADJ
inlawrev-25117	785	32	training	training	NOUN
inlawrev-25117	785	33	programs	program	NOUN
inlawrev-25117	785	34	in	in	ADP
inlawrev-25117	785	35	high	high	ADJ
inlawrev-25117	785	36	-	-	PUNCT
inlawrev-25117	785	37	poverty	poverty	NOUN
inlawrev-25117	785	38	areas	area	NOUN
inlawrev-25117	785	39	,	,	PUNCT
inlawrev-25117	785	40	combined	combine	VERB
inlawrev-25117	785	41	with	with	ADP
inlawrev-25117	785	42	infrastructure	infrastructure	NOUN
inlawrev-25117	785	43	investment	investment	NOUN
inlawrev-25117	785	44	(	(	PUNCT
inlawrev-25117	785	45	broadband	broadband	NOUN
inlawrev-25117	785	46	expansion	expansion	NOUN
inlawrev-25117	785	47	,	,	PUNCT
inlawrev-25117	785	48	highway	highway	NOUN
inlawrev-25117	785	49	improvements	improvement	NOUN
inlawrev-25117	785	50	,	,	PUNCT
inlawrev-25117	785	51	maybe	maybe	ADV
inlawrev-25117	785	52	high	high	ADJ
inlawrev-25117	785	53	-	-	PUNCT
inlawrev-25117	785	54	speed	speed	NOUN
inlawrev-25117	785	55	railroads	railroad	NOUN
inlawrev-25117	785	56	)	)	PUNCT
inlawrev-25117	785	57	in	in	ADP
inlawrev-25117	785	58	those	those	DET
inlawrev-25117	785	59	areas	area	NOUN
inlawrev-25117	785	60	.	.	PUNCT
inlawrev-25117	786	1	but	but	CCONJ
inlawrev-25117	786	2	help	help	VERB
inlawrev-25117	786	3	to	to	PART
inlawrev-25117	786	4	education	education	NOUN
inlawrev-25117	786	5	without	without	ADP
inlawrev-25117	786	6	local	local	ADJ
inlawrev-25117	786	7	job	job	NOUN
inlawrev-25117	786	8	creation	creation	NOUN
inlawrev-25117	786	9	is	be	AUX
inlawrev-25117	786	10	likely	likely	ADJ
inlawrev-25117	786	11	to	to	PART
inlawrev-25117	786	12	result	result	VERB
inlawrev-25117	786	13	in	in	ADP
inlawrev-25117	786	14	more	more	ADJ
inlawrev-25117	786	15	brain	brain	NOUN
inlawrev-25117	786	16	drain	drain	NOUN
inlawrev-25117	786	17	,	,	PUNCT
inlawrev-25117	786	18	and	and	CCONJ
inlawrev-25117	786	19	infrastructure	infrastructure	NOUN
inlawrev-25117	786	20	by	by	ADP
inlawrev-25117	786	21	itself	itself	PRON
inlawrev-25117	786	22	does	do	AUX
inlawrev-25117	786	23	not	not	PART
inlawrev-25117	786	24	create	create	VERB
inlawrev-25117	786	25	long	long	ADJ
inlawrev-25117	786	26	-	-	PUNCT
inlawrev-25117	786	27	term	term	NOUN
inlawrev-25117	786	28	job	job	NOUN
inlawrev-25117	786	29	opportunities	opportunity	NOUN
inlawrev-25117	786	30	,	,	PUNCT
inlawrev-25117	786	31	as	as	ADP
inlawrev-25117	786	32	the	the	DET
inlawrev-25117	786	33	experience	experience	NOUN
inlawrev-25117	786	34	of	of	ADP
inlawrev-25117	786	35	china	china	PROPN
inlawrev-25117	786	36	shows	show	VERB
inlawrev-25117	786	37	.	.	PUNCT
inlawrev-25117	787	1	the	the	DET
inlawrev-25117	787	2	key	key	NOUN
inlawrev-25117	787	3	to	to	ADP
inlawrev-25117	787	4	economic	economic	ADJ
inlawrev-25117	787	5	development	development	NOUN
inlawrev-25117	787	6	of	of	ADP
inlawrev-25117	787	7	poorer	poor	ADJ
inlawrev-25117	787	8	regions	region	NOUN
inlawrev-25117	787	9	is	be	AUX
inlawrev-25117	787	10	to	to	PART
inlawrev-25117	787	11	create	create	VERB
inlawrev-25117	787	12	good	good	ADJ
inlawrev-25117	787	13	jobs	job	NOUN
inlawrev-25117	787	14	there	there	ADV
inlawrev-25117	787	15	.	.	PUNCT
inlawrev-25117	788	1	all	all	PRON
inlawrev-25117	788	2	else	else	ADV
inlawrev-25117	788	3	(	(	PUNCT
inlawrev-25117	788	4	education	education	NOUN
inlawrev-25117	788	5	,	,	PUNCT
inlawrev-25117	788	6	infrastructure	infrastructure	NOUN
inlawrev-25117	788	7	,	,	PUNCT
inlawrev-25117	788	8	housing	housing	NOUN
inlawrev-25117	788	9	)	)	PUNCT
inlawrev-25117	788	10	follows	follow	VERB
inlawrev-25117	788	11	from	from	ADP
inlawrev-25117	788	12	the	the	DET
inlawrev-25117	788	13	demands	demand	NOUN
inlawrev-25117	788	14	of	of	ADP
inlawrev-25117	788	15	the	the	DET
inlawrev-25117	788	16	high	high	ADV
inlawrev-25117	788	17	-	-	PUNCT
inlawrev-25117	788	18	skilled	skilled	ADJ
inlawrev-25117	788	19	employees	employee	NOUN
inlawrev-25117	788	20	that	that	PRON
inlawrev-25117	788	21	are	be	AUX
inlawrev-25117	788	22	moved	move	VERB
inlawrev-25117	788	23	to	to	ADP
inlawrev-25117	788	24	those	those	DET
inlawrev-25117	788	25	areas	area	NOUN
inlawrev-25117	788	26	by	by	ADP
inlawrev-25117	788	27	private	private	ADJ
inlawrev-25117	788	28	employers	employer	NOUN
inlawrev-25117	788	29	.	.	PUNCT
inlawrev-25117	789	1	direct	direct	ADJ
inlawrev-25117	789	2	federal	federal	ADJ
inlawrev-25117	789	3	job	job	NOUN
inlawrev-25117	789	4	creation	creation	NOUN
inlawrev-25117	789	5	(	(	PUNCT
inlawrev-25117	789	6	e.g.	e.g.	ADV
inlawrev-25117	789	7	,	,	PUNCT
inlawrev-25117	789	8	military	military	ADJ
inlawrev-25117	789	9	bases	basis	NOUN
inlawrev-25117	789	10	)	)	PUNCT
inlawrev-25117	789	11	is	be	AUX
inlawrev-25117	789	12	an	an	DET
inlawrev-25117	789	13	important	important	ADJ
inlawrev-25117	789	14	contributor	contributor	NOUN
inlawrev-25117	789	15	but	but	CCONJ
inlawrev-25117	789	16	does	do	AUX
inlawrev-25117	789	17	not	not	PART
inlawrev-25117	789	18	usually	usually	ADV
inlawrev-25117	789	19	result	result	VERB
inlawrev-25117	789	20	in	in	ADP
inlawrev-25117	789	21	growth	growth	NOUN
inlawrev-25117	789	22	like	like	ADP
inlawrev-25117	789	23	private	private	ADJ
inlawrev-25117	789	24	job	job	NOUN
inlawrev-25117	789	25	creation	creation	NOUN
inlawrev-25117	789	26	.	.	PUNCT
inlawrev-25117	790	1	other	other	ADJ
inlawrev-25117	790	2	federal	federal	ADJ
inlawrev-25117	790	3	programs	program	NOUN
inlawrev-25117	790	4	that	that	PRON
inlawrev-25117	790	5	benefit	benefit	VERB
inlawrev-25117	790	6	poorer	poor	ADJ
inlawrev-25117	790	7	areas	area	NOUN
inlawrev-25117	790	8	either	either	CCONJ
inlawrev-25117	790	9	do	do	AUX
inlawrev-25117	790	10	not	not	PART
inlawrev-25117	790	11	help	help	VERB
inlawrev-25117	790	12	job	job	NOUN
inlawrev-25117	790	13	creation	creation	NOUN
inlawrev-25117	790	14	(	(	PUNCT
inlawrev-25117	790	15	e.g.	e.g.	ADV
inlawrev-25117	790	16	,	,	PUNCT
inlawrev-25117	790	17	social	social	ADJ
inlawrev-25117	790	18	safety	safety	NOUN
inlawrev-25117	790	19	net	net	ADJ
inlawrev-25117	790	20	programs	program	NOUN
inlawrev-25117	790	21	like	like	ADP
inlawrev-25117	790	22	social	social	ADJ
inlawrev-25117	790	23	security	security	NOUN
inlawrev-25117	790	24	,	,	PUNCT
inlawrev-25117	790	25	medicare	medicare	PROPN
inlawrev-25117	790	26	and	and	CCONJ
inlawrev-25117	790	27	medicaid	medicaid	PROPN
inlawrev-25117	790	28	)	)	PUNCT
inlawrev-25117	790	29	,	,	PUNCT
inlawrev-25117	790	30	create	create	VERB
inlawrev-25117	790	31	jobs	job	NOUN
inlawrev-25117	790	32	primarily	primarily	ADV
inlawrev-25117	790	33	for	for	ADP
inlawrev-25117	790	34	migrants	migrant	NOUN
inlawrev-25117	790	35	(	(	PUNCT
inlawrev-25117	790	36	e.g.	e.g.	ADV
inlawrev-25117	790	37	,	,	PUNCT
inlawrev-25117	790	38	agricultural	agricultural	ADJ
inlawrev-25117	790	39	subsidies	subsidy	NOUN
inlawrev-25117	790	40	)	)	PUNCT
inlawrev-25117	790	41	,	,	PUNCT
inlawrev-25117	790	42	or	or	CCONJ
inlawrev-25117	790	43	create	create	VERB
inlawrev-25117	790	44	negative	negative	ADJ
inlawrev-25117	790	45	externalities	externality	NOUN
inlawrev-25117	790	46	(	(	PUNCT
inlawrev-25117	790	47	e.g.	e.g.	ADV
inlawrev-25117	790	48	,	,	PUNCT
inlawrev-25117	790	49	subsidies	subsidy	NOUN
inlawrev-25117	790	50	to	to	ADP
inlawrev-25117	790	51	the	the	DET
inlawrev-25117	790	52	fossil	fossil	NOUN
inlawrev-25117	790	53	industry	industry	NOUN
inlawrev-25117	790	54	)	)	PUNCT
inlawrev-25117	790	55	.	.	PUNCT
inlawrev-25117	791	1	in	in	ADP
inlawrev-25117	791	2	general	general	ADJ
inlawrev-25117	791	3	,	,	PUNCT
inlawrev-25117	791	4	tax	tax	NOUN
inlawrev-25117	791	5	incentives	incentive	NOUN
inlawrev-25117	791	6	are	be	AUX
inlawrev-25117	791	7	sometimes	sometimes	ADV
inlawrev-25117	791	8	superior	superior	ADJ
inlawrev-25117	791	9	to	to	ADP
inlawrev-25117	791	10	direct	direct	ADJ
inlawrev-25117	791	11	spending	spending	NOUN
inlawrev-25117	791	12	programs	program	NOUN
inlawrev-25117	791	13	because	because	SCONJ
inlawrev-25117	791	14	they	they	PRON
inlawrev-25117	791	15	are	be	AUX
inlawrev-25117	791	16	more	more	ADV
inlawrev-25117	791	17	administratively	administratively	ADV
inlawrev-25117	791	18	efficient	efficient	ADJ
inlawrev-25117	791	19	,	,	PUNCT
inlawrev-25117	791	20	and	and	CCONJ
inlawrev-25117	791	21	the	the	DET
inlawrev-25117	791	22	irs	irs	PROPN
inlawrev-25117	791	23	has	have	VERB
inlawrev-25117	791	24	long	long	ADJ
inlawrev-25117	791	25	experience	experience	NOUN
inlawrev-25117	791	26	administering	administer	VERB
inlawrev-25117	791	27	various	various	ADJ
inlawrev-25117	791	28	forms	form	NOUN
inlawrev-25117	791	29	of	of	ADP
inlawrev-25117	791	30	tax	tax	NOUN
inlawrev-25117	791	31	incentive	incentive	NOUN
inlawrev-25117	791	32	programs	program	NOUN
inlawrev-25117	791	33	.	.	PUNCT
inlawrev-25117	792	1	see	see	VERB
inlawrev-25117	792	2	david	david	PROPN
inlawrev-25117	792	3	a.	a.	PROPN
inlawrev-25117	792	4	weisbach	weisbach	PROPN
inlawrev-25117	792	5	&	&	CCONJ
inlawrev-25117	792	6	jacob	jacob	PROPN
inlawrev-25117	792	7	nussim	nussim	PROPN
inlawrev-25117	792	8	,	,	PUNCT
inlawrev-25117	792	9	the	the	DET
inlawrev-25117	792	10	integration	integration	NOUN
inlawrev-25117	792	11	of	of	ADP
inlawrev-25117	792	12	tax	tax	NOUN
inlawrev-25117	792	13	and	and	CCONJ
inlawrev-25117	792	14	spending	spending	NOUN
inlawrev-25117	792	15	programs	program	NOUN
inlawrev-25117	792	16	,	,	PUNCT
inlawrev-25117	792	17	113	113	NUM
inlawrev-25117	792	18	yale	yale	PROPN
inlawrev-25117	792	19	l.j	l.j	PROPN
inlawrev-25117	792	20	.	.	PUNCT
inlawrev-25117	793	1	(	(	PUNCT
inlawrev-25117	793	2	2004	2004	NUM
inlawrev-25117	793	3	)	)	PUNCT
inlawrev-25117	793	4	.	.	PUNCT
inlawrev-25117	794	1	118	118	NUM
inlawrev-25117	794	2	.	.	PUNCT
inlawrev-25117	794	3	anna	anna	PROPN
inlawrev-25117	794	4	lebedeva	lebedeva	PROPN
inlawrev-25117	794	5	,	,	PUNCT
inlawrev-25117	794	6	where	where	SCONJ
inlawrev-25117	794	7	to	to	PART
inlawrev-25117	794	8	take	take	VERB
inlawrev-25117	794	9	advantage	advantage	NOUN
inlawrev-25117	794	10	of	of	ADP
inlawrev-25117	794	11	italy	italy	PROPN
inlawrev-25117	794	12	’s	’s	PART
inlawrev-25117	794	13	new	new	ADJ
inlawrev-25117	794	14	tax	tax	NOUN
inlawrev-25117	794	15	breaks	break	NOUN
inlawrev-25117	794	16	,	,	PUNCT
inlawrev-25117	794	17	international	international	ADJ
inlawrev-25117	794	18	living	living	NOUN
inlawrev-25117	794	19	(	(	PUNCT
inlawrev-25117	794	20	jan	jan	PROPN
inlawrev-25117	794	21	.	.	PROPN
inlawrev-25117	794	22	29	29	NUM
inlawrev-25117	794	23	,	,	PUNCT
inlawrev-25117	794	24	2020	2020	NUM
inlawrev-25117	794	25	)	)	PUNCT
inlawrev-25117	794	26	,	,	PUNCT
inlawrev-25117	794	27	https://internationalliving.com/where-to-take-advantage-of-italys-new-taxbreaks/.	https://internationalliving.com/where-to-take-advantage-of-italys-new-taxbreaks/.	NOUN
inlawrev-25117	794	28	119	119	NUM
inlawrev-25117	794	29	.	.	PUNCT
inlawrev-25117	794	30	i.r.c	i.r.c	NOUN
inlawrev-25117	794	31	.	.	PUNCT
inlawrev-25117	795	1	§	§	PROPN
inlawrev-25117	795	2	§	§	NOUN
inlawrev-25117	795	3	1400z-1	1400z-1	NUM
inlawrev-25117	795	4	,	,	PUNCT
inlawrev-25117	795	5	1400z-2	1400z-2	NUM
inlawrev-25117	795	6	.	.	PUNCT
inlawrev-25117	796	1	the	the	DET
inlawrev-25117	796	2	opportunity	opportunity	NOUN
inlawrev-25117	796	3	zone	zone	NOUN
inlawrev-25117	796	4	concept	concept	NOUN
inlawrev-25117	796	5	was	be	AUX
inlawrev-25117	796	6	originally	originally	ADV
inlawrev-25117	796	7	developed	develop	VERB
inlawrev-25117	796	8	in	in	ADP
inlawrev-25117	796	9	a	a	DET
inlawrev-25117	796	10	2015	2015	NUM
inlawrev-25117	796	11	paper	paper	NOUN
inlawrev-25117	796	12	by	by	ADP
inlawrev-25117	796	13	democratic	democratic	ADJ
inlawrev-25117	796	14	economist	economist	NOUN
inlawrev-25117	796	15	jared	jared	PROPN
inlawrev-25117	796	16	bernstein	bernstein	PROPN
inlawrev-25117	796	17	and	and	CCONJ
inlawrev-25117	796	18	republican	republican	PROPN
inlawrev-25117	796	19	economist	economist	NOUN
inlawrev-25117	796	20	kevin	kevin	PROPN
inlawrev-25117	796	21	hassett	hassett	PROPN
inlawrev-25117	796	22	,	,	PUNCT
inlawrev-25117	796	23	see	see	VERB
inlawrev-25117	796	24	bernstein	bernstein	PROPN
inlawrev-25117	796	25	&	&	CCONJ
inlawrev-25117	796	26	hassett	hassett	PROPN
inlawrev-25117	796	27	,	,	PUNCT
inlawrev-25117	796	28	supra	supra	PROPN
inlawrev-25117	796	29	note	note	NOUN
inlawrev-25117	796	30	1	1	NUM
inlawrev-25117	796	31	.	.	PUNCT
inlawrev-25117	797	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	797	2	39348943-ilr-53-3_text.indd	39348943-ilr-53-3_text.indd	NUM
inlawrev-25117	797	3	39	39	NUM
inlawrev-25117	797	4	12/14/20	12/14/20	NUM
inlawrev-25117	797	5	9:49	9:49	NUM
inlawrev-25117	797	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	797	7	9:49	9:49	NUM
inlawrev-25117	797	8	am	be	AUX
inlawrev-25117	797	9	490	490	NUM
inlawrev-25117	797	10	indiana	indiana	PROPN
inlawrev-25117	797	11	law	law	PROPN
inlawrev-25117	797	12	review	review	NOUN
inlawrev-25117	798	1	[	[	X
inlawrev-25117	798	2	vol	vol	NOUN
inlawrev-25117	798	3	.	.	PUNCT
inlawrev-25117	798	4	53:461	53:461	NUM
inlawrev-25117	798	5	the	the	DET
inlawrev-25117	798	6	opportunity	opportunity	NOUN
inlawrev-25117	798	7	zone	zone	NOUN
inlawrev-25117	798	8	,	,	PUNCT
inlawrev-25117	798	9	to	to	ADP
inlawrev-25117	798	10	the	the	DET
inlawrev-25117	798	11	extent	extent	NOUN
inlawrev-25117	798	12	the	the	DET
inlawrev-25117	798	13	investment	investment	NOUN
inlawrev-25117	798	14	is	be	AUX
inlawrev-25117	798	15	held	hold	VERB
inlawrev-25117	798	16	for	for	ADP
inlawrev-25117	798	17	at	at	ADV
inlawrev-25117	798	18	least	least	ADJ
inlawrev-25117	798	19	ten	ten	NUM
inlawrev-25117	798	20	years	year	NOUN
inlawrev-25117	798	21	.	.	PUNCT
inlawrev-25117	799	1	120	120	NUM
inlawrev-25117	799	2	under	under	ADP
inlawrev-25117	799	3	the	the	DET
inlawrev-25117	799	4	2017	2017	NUM
inlawrev-25117	799	5	tax	tax	NOUN
inlawrev-25117	799	6	law	law	NOUN
inlawrev-25117	799	7	,	,	PUNCT
inlawrev-25117	799	8	an	an	DET
inlawrev-25117	799	9	opportunity	opportunity	NOUN
inlawrev-25117	799	10	zone	zone	NOUN
inlawrev-25117	799	11	is	be	AUX
inlawrev-25117	799	12	defined	define	VERB
inlawrev-25117	799	13	as	as	ADP
inlawrev-25117	799	14	a	a	DET
inlawrev-25117	799	15	census	census	NOUN
inlawrev-25117	799	16	tract	tract	NOUN
inlawrev-25117	799	17	that	that	SCONJ
inlawrev-25117	799	18	(	(	PUNCT
inlawrev-25117	799	19	a	a	X
inlawrev-25117	799	20	)	)	PUNCT
inlawrev-25117	799	21	has	have	AUX
inlawrev-25117	799	22	(	(	PUNCT
inlawrev-25117	799	23	i	i	NOUN
inlawrev-25117	799	24	)	)	PUNCT
inlawrev-25117	799	25	at	at	ADP
inlawrev-25117	799	26	least	least	ADV
inlawrev-25117	799	27	20	20	NUM
inlawrev-25117	799	28	percent	percent	NOUN
inlawrev-25117	799	29	of	of	ADP
inlawrev-25117	799	30	its	its	PRON
inlawrev-25117	799	31	population	population	NOUN
inlawrev-25117	799	32	with	with	ADP
inlawrev-25117	799	33	income	income	NOUN
inlawrev-25117	799	34	below	below	ADP
inlawrev-25117	799	35	the	the	DET
inlawrev-25117	799	36	poverty	poverty	NOUN
inlawrev-25117	799	37	rate	rate	NOUN
inlawrev-25117	799	38	,	,	PUNCT
inlawrev-25117	799	39	or	or	CCONJ
inlawrev-25117	799	40	(	(	PUNCT
inlawrev-25117	799	41	ii	ii	NOUN
inlawrev-25117	799	42	)	)	PUNCT
inlawrev-25117	799	43	has	have	VERB
inlawrev-25117	799	44	a	a	DET
inlawrev-25117	799	45	median	median	ADJ
inlawrev-25117	799	46	family	family	NOUN
inlawrev-25117	799	47	income	income	NOUN
inlawrev-25117	799	48	not	not	PART
inlawrev-25117	799	49	exceeding	exceed	VERB
inlawrev-25117	799	50	80	80	NUM
inlawrev-25117	799	51	percent	percent	NOUN
inlawrev-25117	799	52	of	of	ADP
inlawrev-25117	799	53	the	the	DET
inlawrev-25117	799	54	statewide	statewide	ADJ
inlawrev-25117	799	55	median	median	NOUN
inlawrev-25117	799	56	(	(	PUNCT
inlawrev-25117	799	57	for	for	ADP
inlawrev-25117	799	58	rural	rural	ADJ
inlawrev-25117	799	59	tracts	tract	NOUN
inlawrev-25117	799	60	)	)	PUNCT
inlawrev-25117	799	61	or	or	CCONJ
inlawrev-25117	799	62	not	not	PART
inlawrev-25117	799	63	exceeding	exceed	VERB
inlawrev-25117	799	64	80	80	NUM
inlawrev-25117	799	65	percent	percent	NOUN
inlawrev-25117	799	66	of	of	ADP
inlawrev-25117	799	67	the	the	DET
inlawrev-25117	799	68	higher	high	ADJ
inlawrev-25117	799	69	of	of	ADP
inlawrev-25117	799	70	city	city	NOUN
inlawrev-25117	799	71	or	or	CCONJ
inlawrev-25117	799	72	statewide	statewide	ADJ
inlawrev-25117	799	73	median	median	NOUN
inlawrev-25117	799	74	(	(	PUNCT
inlawrev-25117	799	75	for	for	ADP
inlawrev-25117	799	76	city	city	NOUN
inlawrev-25117	799	77	tracts	tract	NOUN
inlawrev-25117	799	78	)	)	PUNCT
inlawrev-25117	799	79	,	,	PUNCT
inlawrev-25117	799	80	and	and	CCONJ
inlawrev-25117	799	81	(	(	PUNCT
inlawrev-25117	799	82	b	b	X
inlawrev-25117	799	83	)	)	PUNCT
inlawrev-25117	799	84	is	be	AUX
inlawrev-25117	799	85	designated	designate	VERB
inlawrev-25117	799	86	as	as	ADP
inlawrev-25117	799	87	such	such	ADJ
inlawrev-25117	799	88	by	by	ADP
inlawrev-25117	799	89	the	the	DET
inlawrev-25117	799	90	governor	governor	NOUN
inlawrev-25117	799	91	of	of	ADP
inlawrev-25117	799	92	the	the	DET
inlawrev-25117	799	93	state	state	NOUN
inlawrev-25117	799	94	.	.	PUNCT
inlawrev-25117	800	1	121	121	NUM
inlawrev-25117	800	2	in	in	ADP
inlawrev-25117	800	3	addition	addition	NOUN
inlawrev-25117	800	4	,	,	PUNCT
inlawrev-25117	800	5	similar	similar	ADJ
inlawrev-25117	800	6	to	to	ADP
inlawrev-25117	800	7	the	the	DET
inlawrev-25117	800	8	current	current	ADJ
inlawrev-25117	800	9	definition	definition	NOUN
inlawrev-25117	800	10	,	,	PUNCT
inlawrev-25117	800	11	an	an	DET
inlawrev-25117	800	12	opportunity	opportunity	NOUN
inlawrev-25117	800	13	zone	zone	NOUN
inlawrev-25117	800	14	should	should	AUX
inlawrev-25117	800	15	include	include	VERB
inlawrev-25117	800	16	a	a	DET
inlawrev-25117	800	17	census	census	NOUN
inlawrev-25117	800	18	tract	tract	NOUN
inlawrev-25117	800	19	that	that	PRON
inlawrev-25117	800	20	does	do	AUX
inlawrev-25117	800	21	not	not	PART
inlawrev-25117	800	22	meet	meet	VERB
inlawrev-25117	800	23	the	the	DET
inlawrev-25117	800	24	definition	definition	NOUN
inlawrev-25117	800	25	above	above	ADV
inlawrev-25117	800	26	,	,	PUNCT
inlawrev-25117	800	27	but	but	CCONJ
inlawrev-25117	800	28	is	be	AUX
inlawrev-25117	800	29	(	(	PUNCT
inlawrev-25117	800	30	a	a	X
inlawrev-25117	800	31	)	)	PUNCT
inlawrev-25117	800	32	contiguous	contiguous	ADJ
inlawrev-25117	800	33	with	with	ADP
inlawrev-25117	800	34	an	an	DET
inlawrev-25117	800	35	opportunity	opportunity	NOUN
inlawrev-25117	800	36	zone	zone	NOUN
inlawrev-25117	800	37	,	,	PUNCT
inlawrev-25117	800	38	and	and	CCONJ
inlawrev-25117	800	39	(	(	PUNCT
inlawrev-25117	800	40	b	b	X
inlawrev-25117	800	41	)	)	PUNCT
inlawrev-25117	800	42	the	the	DET
inlawrev-25117	800	43	median	median	ADJ
inlawrev-25117	800	44	family	family	NOUN
inlawrev-25117	800	45	income	income	NOUN
inlawrev-25117	800	46	of	of	ADP
inlawrev-25117	800	47	the	the	DET
inlawrev-25117	800	48	tract	tract	NOUN
inlawrev-25117	800	49	does	do	AUX
inlawrev-25117	800	50	not	not	PART
inlawrev-25117	800	51	exceed	exceed	VERB
inlawrev-25117	800	52	125	125	NUM
inlawrev-25117	800	53	percent	percent	NOUN
inlawrev-25117	800	54	of	of	ADP
inlawrev-25117	800	55	the	the	DET
inlawrev-25117	800	56	median	median	ADJ
inlawrev-25117	800	57	family	family	NOUN
inlawrev-25117	800	58	income	income	NOUN
inlawrev-25117	800	59	of	of	ADP
inlawrev-25117	800	60	the	the	DET
inlawrev-25117	800	61	opportunity	opportunity	NOUN
inlawrev-25117	800	62	zone	zone	NOUN
inlawrev-25117	800	63	with	with	ADP
inlawrev-25117	800	64	which	which	PRON
inlawrev-25117	800	65	the	the	DET
inlawrev-25117	800	66	tract	tract	NOUN
inlawrev-25117	800	67	is	be	AUX
inlawrev-25117	800	68	contiguous	contiguous	ADJ
inlawrev-25117	800	69	.	.	PUNCT
inlawrev-25117	801	1	122	122	NUM
inlawrev-25117	801	2	opportunity	opportunity	NOUN
inlawrev-25117	801	3	zones	zone	NOUN
inlawrev-25117	801	4	have	have	AUX
inlawrev-25117	801	5	attracted	attract	VERB
inlawrev-25117	801	6	significant	significant	ADJ
inlawrev-25117	801	7	attention	attention	NOUN
inlawrev-25117	801	8	by	by	ADP
inlawrev-25117	801	9	investors	investor	NOUN
inlawrev-25117	801	10	,	,	PUNCT
inlawrev-25117	801	11	but	but	CCONJ
inlawrev-25117	801	12	have	have	AUX
inlawrev-25117	801	13	also	also	ADV
inlawrev-25117	801	14	been	be	AUX
inlawrev-25117	801	15	widely	widely	ADV
inlawrev-25117	801	16	criticized	criticize	VERB
inlawrev-25117	801	17	because	because	SCONJ
inlawrev-25117	801	18	:	:	PUNCT
inlawrev-25117	801	19	(	(	PUNCT
inlawrev-25117	801	20	a	a	X
inlawrev-25117	801	21	)	)	PUNCT
inlawrev-25117	801	22	investments	investment	NOUN
inlawrev-25117	801	23	have	have	AUX
inlawrev-25117	801	24	been	be	AUX
inlawrev-25117	801	25	defined	define	VERB
inlawrev-25117	801	26	too	too	ADV
inlawrev-25117	801	27	generously	generously	ADV
inlawrev-25117	801	28	to	to	PART
inlawrev-25117	801	29	include	include	VERB
inlawrev-25117	801	30	types	type	NOUN
inlawrev-25117	801	31	of	of	ADP
inlawrev-25117	801	32	investment	investment	NOUN
inlawrev-25117	801	33	that	that	PRON
inlawrev-25117	801	34	do	do	AUX
inlawrev-25117	801	35	not	not	PART
inlawrev-25117	801	36	produce	produce	VERB
inlawrev-25117	801	37	jobs	job	NOUN
inlawrev-25117	801	38	,	,	PUNCT
inlawrev-25117	801	39	like	like	ADP
inlawrev-25117	801	40	real	real	ADJ
inlawrev-25117	801	41	estate	estate	NOUN
inlawrev-25117	801	42	;	;	PUNCT
inlawrev-25117	801	43	(	(	PUNCT
inlawrev-25117	801	44	b	b	X
inlawrev-25117	801	45	)	)	PUNCT
inlawrev-25117	801	46	there	there	PRON
inlawrev-25117	801	47	are	be	VERB
inlawrev-25117	801	48	no	no	DET
inlawrev-25117	801	49	limits	limit	NOUN
inlawrev-25117	801	50	to	to	PART
inlawrev-25117	801	51	preclude	preclude	VERB
inlawrev-25117	801	52	opportunity	opportunity	NOUN
inlawrev-25117	801	53	zones	zone	NOUN
inlawrev-25117	801	54	being	be	AUX
inlawrev-25117	801	55	located	locate	VERB
inlawrev-25117	801	56	in	in	ADP
inlawrev-25117	801	57	rich	rich	ADJ
inlawrev-25117	801	58	cities	city	NOUN
inlawrev-25117	801	59	and	and	CCONJ
inlawrev-25117	801	60	near	near	ADP
inlawrev-25117	801	61	rich	rich	ADJ
inlawrev-25117	801	62	areas	area	NOUN
inlawrev-25117	801	63	;	;	PUNCT
inlawrev-25117	801	64	and	and	CCONJ
inlawrev-25117	801	65	(	(	PUNCT
inlawrev-25117	801	66	c	c	X
inlawrev-25117	801	67	)	)	PUNCT
inlawrev-25117	801	68	there	there	PRON
inlawrev-25117	801	69	are	be	VERB
inlawrev-25117	801	70	no	no	DET
inlawrev-25117	801	71	limits	limit	NOUN
inlawrev-25117	801	72	to	to	PART
inlawrev-25117	801	73	prevent	prevent	VERB
inlawrev-25117	801	74	gentrification	gentrification	NOUN
inlawrev-25117	801	75	that	that	PRON
inlawrev-25117	801	76	does	do	AUX
inlawrev-25117	801	77	not	not	PART
inlawrev-25117	801	78	benefit	benefit	VERB
inlawrev-25117	801	79	the	the	DET
inlawrev-25117	801	80	local	local	ADJ
inlawrev-25117	801	81	population	population	NOUN
inlawrev-25117	801	82	.	.	PUNCT
inlawrev-25117	802	1	123	123	NUM
inlawrev-25117	802	2	for	for	ADP
inlawrev-25117	802	3	example	example	NOUN
inlawrev-25117	802	4	,	,	PUNCT
inlawrev-25117	802	5	the	the	DET
inlawrev-25117	802	6	queens	queen	NOUN
inlawrev-25117	802	7	,	,	PUNCT
inlawrev-25117	802	8	new	new	PROPN
inlawrev-25117	802	9	york	york	PROPN
inlawrev-25117	802	10	,	,	PUNCT
inlawrev-25117	802	11	area	area	NOUN
inlawrev-25117	802	12	120	120	NUM
inlawrev-25117	802	13	.	.	PUNCT
inlawrev-25117	803	1	see	see	VERB
inlawrev-25117	803	2	also	also	ADV
inlawrev-25117	804	1	david	david	PROPN
inlawrev-25117	804	2	e.	e.	PROPN
inlawrev-25117	804	3	kahen	kahen	PROPN
inlawrev-25117	804	4	,	,	PUNCT
inlawrev-25117	804	5	opportunity	opportunity	NOUN
inlawrev-25117	804	6	zones	zone	NOUN
inlawrev-25117	804	7	:	:	PUNCT
inlawrev-25117	804	8	basis	basis	NOUN
inlawrev-25117	804	9	and	and	CCONJ
inlawrev-25117	804	10	other	other	ADJ
inlawrev-25117	804	11	issues	issue	NOUN
inlawrev-25117	804	12	,	,	PUNCT
inlawrev-25117	804	13	tax	tax	NOUN
inlawrev-25117	804	14	club	club	NOUN
inlawrev-25117	804	15	paper	paper	NOUN
inlawrev-25117	804	16	(	(	PUNCT
inlawrev-25117	804	17	sept	sept	PROPN
inlawrev-25117	804	18	.	.	PROPN
inlawrev-25117	804	19	17	17	NUM
inlawrev-25117	804	20	,	,	PUNCT
inlawrev-25117	804	21	2018	2018	NUM
inlawrev-25117	804	22	)	)	PUNCT
inlawrev-25117	804	23	.	.	PUNCT
inlawrev-25117	805	1	121	121	NUM
inlawrev-25117	805	2	.	.	PUNCT
inlawrev-25117	805	3	i.r.c	i.r.c	NOUN
inlawrev-25117	805	4	.	.	PUNCT
inlawrev-25117	806	1	§	§	PROPN
inlawrev-25117	806	2	45d(e	45d(e	NUM
inlawrev-25117	806	3	)	)	PUNCT
inlawrev-25117	806	4	.	.	PUNCT
inlawrev-25117	807	1	122	122	NUM
inlawrev-25117	807	2	.	.	PUNCT
inlawrev-25117	807	3	i.r.c	i.r.c	NOUN
inlawrev-25117	807	4	.	.	PUNCT
inlawrev-25117	808	1	§	§	PROPN
inlawrev-25117	808	2	1400z–1(e)(1	1400z–1(e)(1	NUM
inlawrev-25117	808	3	)	)	PUNCT
inlawrev-25117	808	4	.	.	PUNCT
inlawrev-25117	809	1	i.r.c	i.r.c	NOUN
inlawrev-25117	809	2	.	.	PUNCT
inlawrev-25117	810	1	§	§	PROPN
inlawrev-25117	810	2	1400z–1(e)(2	1400z–1(e)(2	NUM
inlawrev-25117	810	3	)	)	PUNCT
inlawrev-25117	810	4	limits	limit	VERB
inlawrev-25117	810	5	the	the	DET
inlawrev-25117	810	6	qualification	qualification	NOUN
inlawrev-25117	810	7	to	to	ADP
inlawrev-25117	810	8	an	an	DET
inlawrev-25117	810	9	opportunity	opportunity	NOUN
inlawrev-25117	810	10	zone	zone	NOUN
inlawrev-25117	810	11	under	under	ADP
inlawrev-25117	810	12	this	this	DET
inlawrev-25117	810	13	definition	definition	NOUN
inlawrev-25117	810	14	to	to	ADP
inlawrev-25117	810	15	no	no	DET
inlawrev-25117	810	16	more	more	ADJ
inlawrev-25117	810	17	than	than	ADP
inlawrev-25117	810	18	5	5	NUM
inlawrev-25117	810	19	percent	percent	NOUN
inlawrev-25117	810	20	of	of	ADP
inlawrev-25117	810	21	the	the	DET
inlawrev-25117	810	22	population	population	NOUN
inlawrev-25117	810	23	census	census	NOUN
inlawrev-25117	810	24	tracts	tract	NOUN
inlawrev-25117	810	25	in	in	ADP
inlawrev-25117	810	26	a	a	DET
inlawrev-25117	810	27	certain	certain	ADJ
inlawrev-25117	810	28	state	state	NOUN
inlawrev-25117	810	29	.	.	PUNCT
inlawrev-25117	811	1	123	123	NUM
inlawrev-25117	811	2	.	.	PUNCT
inlawrev-25117	812	1	for	for	ADP
inlawrev-25117	812	2	explanations	explanation	NOUN
inlawrev-25117	812	3	and	and	CCONJ
inlawrev-25117	812	4	critiques	critique	NOUN
inlawrev-25117	812	5	of	of	ADP
inlawrev-25117	812	6	current	current	ADJ
inlawrev-25117	812	7	opportunity	opportunity	NOUN
inlawrev-25117	812	8	zones	zone	NOUN
inlawrev-25117	812	9	legislation	legislation	NOUN
inlawrev-25117	812	10	see	see	VERB
inlawrev-25117	812	11	,	,	PUNCT
inlawrev-25117	812	12	e.g.	e.g.	ADV
inlawrev-25117	812	13	,	,	PUNCT
inlawrev-25117	812	14	lee	lee	PROPN
inlawrev-25117	812	15	a.	a.	PROPN
inlawrev-25117	812	16	sheppard	sheppard	PROPN
inlawrev-25117	812	17	,	,	PUNCT
inlawrev-25117	812	18	can	can	AUX
inlawrev-25117	812	19	investment	investment	NOUN
inlawrev-25117	812	20	funds	fund	NOUN
inlawrev-25117	812	21	use	use	VERB
inlawrev-25117	812	22	opportunity	opportunity	NOUN
inlawrev-25117	812	23	zones	zone	NOUN
inlawrev-25117	812	24	?	?	PUNCT
inlawrev-25117	813	1	tax	tax	NOUN
inlawrev-25117	813	2	notes	note	NOUN
inlawrev-25117	813	3	(	(	PUNCT
inlawrev-25117	813	4	may	may	PROPN
inlawrev-25117	813	5	13	13	NUM
inlawrev-25117	813	6	,	,	PUNCT
inlawrev-25117	813	7	2019	2019	NUM
inlawrev-25117	813	8	)	)	PUNCT
inlawrev-25117	813	9	(	(	PUNCT
inlawrev-25117	813	10	“	"	PUNCT
inlawrev-25117	813	11	most	most	ADJ
inlawrev-25117	813	12	of	of	ADP
inlawrev-25117	813	13	the	the	DET
inlawrev-25117	813	14	zone	zone	NOUN
inlawrev-25117	813	15	deals	deal	NOUN
inlawrev-25117	813	16	getting	getting	AUX
inlawrev-25117	813	17	done	do	VERB
inlawrev-25117	813	18	are	be	AUX
inlawrev-25117	813	19	deals	deal	NOUN
inlawrev-25117	813	20	that	that	PRON
inlawrev-25117	813	21	would	would	AUX
inlawrev-25117	813	22	have	have	AUX
inlawrev-25117	813	23	been	be	AUX
inlawrev-25117	813	24	done	do	VERB
inlawrev-25117	813	25	without	without	ADP
inlawrev-25117	813	26	the	the	DET
inlawrev-25117	813	27	tax	tax	NOUN
inlawrev-25117	813	28	benefits	benefit	NOUN
inlawrev-25117	813	29	.	.	PUNCT
inlawrev-25117	814	1	most	most	ADJ
inlawrev-25117	814	2	are	be	AUX
inlawrev-25117	814	3	for	for	ADP
inlawrev-25117	814	4	multifamily	multifamily	ADJ
inlawrev-25117	814	5	housing	housing	NOUN
inlawrev-25117	814	6	,	,	PUNCT
inlawrev-25117	814	7	but	but	CCONJ
inlawrev-25117	814	8	not	not	PART
inlawrev-25117	814	9	low	low	ADJ
inlawrev-25117	814	10	-	-	PUNCT
inlawrev-25117	814	11	income	income	NOUN
inlawrev-25117	814	12	housing	housing	NOUN
inlawrev-25117	814	13	,	,	PUNCT
inlawrev-25117	814	14	which	which	PRON
inlawrev-25117	814	15	has	have	VERB
inlawrev-25117	814	16	its	its	PRON
inlawrev-25117	814	17	own	own	ADJ
inlawrev-25117	814	18	set	set	NOUN
inlawrev-25117	814	19	of	of	ADP
inlawrev-25117	814	20	tax	tax	NOUN
inlawrev-25117	814	21	benefits	benefit	NOUN
inlawrev-25117	814	22	.	.	PUNCT
inlawrev-25117	815	1	the	the	DET
inlawrev-25117	815	2	opportunity	opportunity	NOUN
inlawrev-25117	815	3	zone	zone	NOUN
inlawrev-25117	815	4	benefits	benefit	NOUN
inlawrev-25117	815	5	mean	mean	VERB
inlawrev-25117	815	6	higher	high	ADJ
inlawrev-25117	815	7	profits	profit	NOUN
inlawrev-25117	815	8	for	for	ADP
inlawrev-25117	815	9	developers	developer	NOUN
inlawrev-25117	815	10	and	and	CCONJ
inlawrev-25117	815	11	investors	investor	NOUN
inlawrev-25117	815	12	,	,	PUNCT
inlawrev-25117	815	13	and	and	CCONJ
inlawrev-25117	815	14	higher	high	ADJ
inlawrev-25117	815	15	‘	'	PUNCT
inlawrev-25117	815	16	promote	promote	VERB
inlawrev-25117	815	17	’	'	PUNCT
inlawrev-25117	815	18	allocations	allocation	NOUN
inlawrev-25117	815	19	for	for	ADP
inlawrev-25117	815	20	sponsors	sponsor	NOUN
inlawrev-25117	815	21	.	.	PUNCT
inlawrev-25117	816	1	all	all	DET
inlawrev-25117	816	2	three	three	NUM
inlawrev-25117	816	3	groups	group	NOUN
inlawrev-25117	816	4	share	share	VERB
inlawrev-25117	816	5	the	the	DET
inlawrev-25117	816	6	tax	tax	NOUN
inlawrev-25117	816	7	benefits	benefit	NOUN
inlawrev-25117	816	8	.	.	PUNCT
inlawrev-25117	817	1	most	most	ADJ
inlawrev-25117	817	2	participants	participant	NOUN
inlawrev-25117	817	3	see	see	VERB
inlawrev-25117	817	4	the	the	DET
inlawrev-25117	817	5	social	social	ADJ
inlawrev-25117	817	6	benefit	benefit	NOUN
inlawrev-25117	817	7	as	as	ADP
inlawrev-25117	817	8	a	a	DET
inlawrev-25117	817	9	positive	positive	ADJ
inlawrev-25117	817	10	feature	feature	NOUN
inlawrev-25117	817	11	of	of	ADP
inlawrev-25117	817	12	the	the	DET
inlawrev-25117	817	13	program	program	NOUN
inlawrev-25117	817	14	but	but	CCONJ
inlawrev-25117	817	15	irrelevant	irrelevant	ADJ
inlawrev-25117	817	16	to	to	ADP
inlawrev-25117	817	17	investment	investment	NOUN
inlawrev-25117	817	18	decisions	decision	NOUN
inlawrev-25117	817	19	.	.	PUNCT
inlawrev-25117	818	1	scott	scott	PROPN
inlawrev-25117	818	2	wants	want	VERB
inlawrev-25117	818	3	reporting	reporting	NOUN
inlawrev-25117	818	4	,	,	PUNCT
inlawrev-25117	818	5	but	but	CCONJ
inlawrev-25117	818	6	participants	participant	NOUN
inlawrev-25117	818	7	see	see	VERB
inlawrev-25117	818	8	it	it	PRON
inlawrev-25117	818	9	as	as	ADP
inlawrev-25117	818	10	an	an	DET
inlawrev-25117	818	11	administrative	administrative	ADJ
inlawrev-25117	818	12	burden	burden	NOUN
inlawrev-25117	818	13	.	.	PUNCT
inlawrev-25117	819	1	there	there	PRON
inlawrev-25117	819	2	has	have	AUX
inlawrev-25117	819	3	been	be	AUX
inlawrev-25117	819	4	the	the	DET
inlawrev-25117	819	5	inevitable	inevitable	ADJ
inlawrev-25117	819	6	whining	whine	VERB
inlawrev-25117	819	7	about	about	ADP
inlawrev-25117	819	8	gentrification	gentrification	NOUN
inlawrev-25117	819	9	and	and	CCONJ
inlawrev-25117	819	10	misspent	misspent	ADJ
inlawrev-25117	819	11	tax	tax	NOUN
inlawrev-25117	819	12	subsidies	subsidy	NOUN
inlawrev-25117	819	13	.	.	PUNCT
inlawrev-25117	819	14	”	"	PUNCT
inlawrev-25117	819	15	)	)	PUNCT
inlawrev-25117	819	16	;	;	PUNCT
inlawrev-25117	819	17	alan	alan	PROPN
inlawrev-25117	819	18	sage	sage	PROPN
inlawrev-25117	819	19	et	et	PROPN
inlawrev-25117	819	20	al	al	PROPN
inlawrev-25117	819	21	.	.	PROPN
inlawrev-25117	819	22	,	,	PUNCT
inlawrev-25117	819	23	where	where	SCONJ
inlawrev-25117	819	24	is	be	AUX
inlawrev-25117	819	25	the	the	DET
inlawrev-25117	819	26	opportunity	opportunity	NOUN
inlawrev-25117	819	27	in	in	ADP
inlawrev-25117	819	28	opportunity	opportunity	NOUN
inlawrev-25117	819	29	zones	zone	NOUN
inlawrev-25117	819	30	?	?	PUNCT
inlawrev-25117	820	1	early	early	ADJ
inlawrev-25117	820	2	indicators	indicator	NOUN
inlawrev-25117	820	3	of	of	ADP
inlawrev-25117	820	4	the	the	DET
inlawrev-25117	820	5	opportunity	opportunity	NOUN
inlawrev-25117	820	6	zone	zone	NOUN
inlawrev-25117	820	7	program	program	NOUN
inlawrev-25117	820	8	’s	’s	PART
inlawrev-25117	820	9	impact	impact	NOUN
inlawrev-25117	820	10	on	on	ADP
inlawrev-25117	820	11	commercial	commercial	ADJ
inlawrev-25117	820	12	property	property	NOUN
inlawrev-25117	820	13	prices	price	NOUN
inlawrev-25117	820	14	(	(	PUNCT
inlawrev-25117	820	15	may	may	PROPN
inlawrev-25117	820	16	1	1	NUM
inlawrev-25117	820	17	,	,	PUNCT
inlawrev-25117	820	18	2019	2019	NUM
inlawrev-25117	820	19	)	)	PUNCT
inlawrev-25117	821	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3385502	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3385502	PROPN
inlawrev-25117	822	1	[	[	X
inlawrev-25117	822	2	perma.cc/s56z-jny6	perma.cc/s56z-jny6	X
inlawrev-25117	822	3	]	]	X
inlawrev-25117	822	4	(	(	PUNCT
inlawrev-25117	822	5	“	"	PUNCT
inlawrev-25117	822	6	in	in	ADP
inlawrev-25117	822	7	this	this	DET
inlawrev-25117	822	8	study	study	NOUN
inlawrev-25117	822	9	,	,	PUNCT
inlawrev-25117	822	10	we	we	PRON
inlawrev-25117	822	11	compare	compare	VERB
inlawrev-25117	822	12	transaction	transaction	NOUN
inlawrev-25117	822	13	prices	price	NOUN
inlawrev-25117	822	14	of	of	ADP
inlawrev-25117	822	15	properties	property	NOUN
inlawrev-25117	822	16	located	locate	VERB
inlawrev-25117	822	17	in	in	ADP
inlawrev-25117	822	18	designated	designate	VERB
inlawrev-25117	822	19	and	and	CCONJ
inlawrev-25117	822	20	eligible	eligible	ADJ
inlawrev-25117	822	21	oz	oz	NOUN
inlawrev-25117	822	22	census	census	NOUN
inlawrev-25117	822	23	tracts	tract	NOUN
inlawrev-25117	822	24	,	,	PUNCT
inlawrev-25117	822	25	using	use	VERB
inlawrev-25117	822	26	a	a	DET
inlawrev-25117	822	27	structural	structural	ADJ
inlawrev-25117	822	28	time	time	NOUN
inlawrev-25117	822	29	series	series	NOUN
inlawrev-25117	822	30	approach	approach	NOUN
inlawrev-25117	822	31	to	to	PART
inlawrev-25117	822	32	estimate	estimate	VERB
inlawrev-25117	822	33	a	a	DET
inlawrev-25117	822	34	hierarchical	hierarchical	ADJ
inlawrev-25117	822	35	repeat	repeat	NOUN
inlawrev-25117	822	36	sales	sale	NOUN
inlawrev-25117	822	37	price	price	NOUN
inlawrev-25117	822	38	index	index	NOUN
inlawrev-25117	822	39	.	.	PUNCT
inlawrev-25117	823	1	we	we	PRON
inlawrev-25117	823	2	find	find	VERB
inlawrev-25117	823	3	that	that	SCONJ
inlawrev-25117	823	4	oz	oz	ADP
inlawrev-25117	823	5	designation	designation	NOUN
inlawrev-25117	823	6	did	do	AUX
inlawrev-25117	823	7	not	not	PART
inlawrev-25117	823	8	impact	impact	VERB
inlawrev-25117	823	9	all	all	DET
inlawrev-25117	823	10	properties	property	NOUN
inlawrev-25117	823	11	prices	price	NOUN
inlawrev-25117	823	12	,	,	PUNCT
inlawrev-25117	823	13	but	but	CCONJ
inlawrev-25117	823	14	resulted	result	VERB
inlawrev-25117	823	15	in	in	ADP
inlawrev-25117	823	16	a	a	DET
inlawrev-25117	823	17	13.5	13.5	NUM
inlawrev-25117	823	18	%	%	NOUN
inlawrev-25117	823	19	price	price	NOUN
inlawrev-25117	823	20	increase	increase	NOUN
inlawrev-25117	823	21	for	for	ADP
inlawrev-25117	823	22	‘	'	PUNCT
inlawrev-25117	823	23	redevelopment	redevelopment	NOUN
inlawrev-25117	823	24	’	'	PUNCT
inlawrev-25117	823	25	properties	property	NOUN
inlawrev-25117	823	26	and	and	CCONJ
inlawrev-25117	823	27	a	a	DET
inlawrev-25117	823	28	9.6	9.6	NUM
inlawrev-25117	823	29	%	%	NOUN
inlawrev-25117	823	30	price	price	NOUN
inlawrev-25117	823	31	increase	increase	NOUN
inlawrev-25117	823	32	for	for	ADP
inlawrev-25117	823	33	vacant	vacant	ADJ
inlawrev-25117	823	34	development	development	NOUN
inlawrev-25117	823	35	sites	site	NOUN
inlawrev-25117	823	36	.	.	PUNCT
inlawrev-25117	824	1	we	we	PRON
inlawrev-25117	824	2	do	do	AUX
inlawrev-25117	824	3	not	not	PART
inlawrev-25117	824	4	find	find	VERB
inlawrev-25117	824	5	an	an	DET
inlawrev-25117	824	6	expectation	expectation	NOUN
inlawrev-25117	824	7	effect	effect	NOUN
inlawrev-25117	824	8	prior	prior	ADV
inlawrev-25117	824	9	to	to	ADP
inlawrev-25117	824	10	designation	designation	NOUN
inlawrev-25117	824	11	.	.	PUNCT
inlawrev-25117	825	1	our	our	PRON
inlawrev-25117	825	2	findings	finding	NOUN
inlawrev-25117	825	3	suggest	suggest	VERB
inlawrev-25117	825	4	that	that	SCONJ
inlawrev-25117	825	5	the	the	DET
inlawrev-25117	825	6	oz	oz	NOUN
inlawrev-25117	825	7	program	program	NOUN
inlawrev-25117	825	8	has	have	AUX
inlawrev-25117	825	9	thus	thus	ADV
inlawrev-25117	825	10	far	far	ADV
inlawrev-25117	825	11	primarily	primarily	ADV
inlawrev-25117	825	12	passed	pass	VERB
inlawrev-25117	825	13	through	through	ADP
inlawrev-25117	825	14	the	the	DET
inlawrev-25117	825	15	statutory	statutory	ADJ
inlawrev-25117	825	16	tax	tax	NOUN
inlawrev-25117	825	17	benefits	benefit	NOUN
inlawrev-25117	825	18	to	to	ADP
inlawrev-25117	825	19	existing	exist	VERB
inlawrev-25117	825	20	land	land	NOUN
inlawrev-25117	825	21	owners	owner	NOUN
inlawrev-25117	825	22	,	,	PUNCT
inlawrev-25117	825	23	with	with	ADP
inlawrev-25117	825	24	limited	limited	ADJ
inlawrev-25117	825	25	evidence	evidence	NOUN
inlawrev-25117	825	26	of	of	ADP
inlawrev-25117	825	27	additional	additional	ADJ
inlawrev-25117	825	28	value	value	NOUN
inlawrev-25117	825	29	creation	creation	NOUN
inlawrev-25117	825	30	.	.	PUNCT
inlawrev-25117	825	31	”	"	PUNCT
inlawrev-25117	825	32	)	)	PUNCT
inlawrev-25117	825	33	;	;	PUNCT
inlawrev-25117	826	1	lisa	lisa	PROPN
inlawrev-25117	826	2	m.	m.	PROPN
inlawrev-25117	826	3	starczewski	starczewski	PROPN
inlawrev-25117	826	4	,	,	PUNCT
inlawrev-25117	826	5	the	the	DET
inlawrev-25117	826	6	second	second	ADJ
inlawrev-25117	826	7	set	set	NOUN
inlawrev-25117	826	8	of	of	ADP
inlawrev-25117	826	9	proposed	propose	VERB
inlawrev-25117	826	10	opportunity	opportunity	NOUN
inlawrev-25117	826	11	zone	zone	NOUN
inlawrev-25117	826	12	regulations	regulation	NOUN
inlawrev-25117	826	13	:	:	PUNCT
inlawrev-25117	826	14	where	where	SCONJ
inlawrev-25117	826	15	are	be	AUX
inlawrev-25117	826	16	we	we	PRON
inlawrev-25117	826	17	now	now	ADV
inlawrev-25117	826	18	?	?	PUNCT
inlawrev-25117	826	19	,	,	PUNCT
inlawrev-25117	826	20	bloomberg	bloomberg	PROPN
inlawrev-25117	826	21	tax	tax	NOUN
inlawrev-25117	826	22	(	(	PUNCT
inlawrev-25117	826	23	apr	apr	PROPN
inlawrev-25117	826	24	.	.	PROPN
inlawrev-25117	826	25	23	23	NUM
inlawrev-25117	826	26	,	,	PUNCT
inlawrev-25117	826	27	2019	2019	NUM
inlawrev-25117	826	28	)	)	PUNCT
inlawrev-25117	826	29	,	,	PUNCT
inlawrev-25117	826	30	https://news.bloombergtax.com/daily-tax-report/insight-thes	https://news.bloombergtax.com/daily-tax-report/insight-thes	PROPN
inlawrev-25117	827	1	e	e	X
inlawrev-25117	827	2	c	c	NOUN
inlawrev-25117	827	3	o	o	X
inlawrev-25117	827	4	n	n	X
inlawrev-25117	827	5	d	d	X
inlawrev-25117	827	6	s	s	PROPN
inlawrev-25117	827	7	e	e	NOUN
inlawrev-25117	827	8	t	t	NOUN
inlawrev-25117	827	9	o	o	X
inlawrev-25117	827	10	fp	fp	INTJ
inlawrev-25117	827	11	r	r	NOUN
inlawrev-25117	827	12	o	o	X
inlawrev-25117	827	13	p	p	X
inlawrev-25117	827	14	o	o	X
inlawrev-25117	827	15	s	s	X
inlawrev-25117	827	16	e	e	NOUN
inlawrev-25117	827	17	d	d	NOUN
inlawrev-25117	827	18	o	o	X
inlawrev-25117	827	19	p	p	X
inlawrev-25117	827	20	p	p	X
inlawrev-25117	827	21	o	o	X
inlawrev-25117	827	22	r	r	NOUN
inlawrev-25117	827	23	t	t	NOUN
inlawrev-25117	827	24	u	u	NOUN
inlawrev-25117	827	25	n	n	CCONJ
inlawrev-25117	828	1	i	i	PRON
inlawrev-25117	828	2	t	t	X
inlawrev-25117	828	3	yz	yz	INTJ
inlawrev-25117	828	4	o	o	PROPN
inlawrev-25117	829	1	n	n	CCONJ
inlawrev-25117	829	2	e	e	NOUN
inlawrev-25117	829	3	r	r	NOUN
inlawrev-25117	829	4	e	e	NOUN
inlawrev-25117	829	5	g	g	NOUN
inlawrev-25117	829	6	u	u	PROPN
inlawrev-25117	829	7	l	l	PROPN
inlawrev-25117	829	8	a	a	NOUN
inlawrev-25117	829	9	t	t	NOUN
inlawrev-25117	830	1	i	i	PRON
inlawrev-25117	830	2	o	o	VERB
inlawrev-25117	831	1	n	n	X
inlawrev-25117	831	2	s	s	VERB
inlawrev-25117	831	3	wh	wh	NOUN
inlawrev-25117	832	1	e	e	NOUN
inlawrev-25117	832	2	r	r	NOUN
inlawrev-25117	832	3	e	e	X
inlawrev-25117	832	4	a	a	DET
inlawrev-25117	832	5	r	r	NOUN
inlawrev-25117	832	6	e	e	NOUN
inlawrev-25117	832	7	w	w	NOUN
inlawrev-25117	832	8	e	e	PROPN
inlawrev-25117	832	9	n	n	NOUN
inlawrev-25117	832	10	o	o	NOUN
inlawrev-25117	832	11	w	w	NOUN
inlawrev-25117	832	12	p	p	NOUN
inlawrev-25117	832	13	a	a	DET
inlawrev-25117	832	14	r	r	NOUN
inlawrev-25117	832	15	t	t	NOUN
inlawrev-25117	832	16	3	3	NUM
inlawrev-25117	833	1	[	[	X
inlawrev-25117	833	2	https://perma.cc/bp3y-uwja	https://perma.cc/bp3y-uwja	X
inlawrev-25117	833	3	]	]	X
inlawrev-25117	833	4	;	;	PUNCT
inlawrev-25117	833	5	maria	maria	PROPN
inlawrev-25117	833	6	koklanaris	koklanaris	PROPN
inlawrev-25117	833	7	,	,	PUNCT
inlawrev-25117	833	8	opportunity	opportunity	NOUN
inlawrev-25117	833	9	zone	zone	NOUN
inlawrev-25117	833	10	investors	investor	NOUN
inlawrev-25117	833	11	may	may	AUX
inlawrev-25117	833	12	see	see	VERB
inlawrev-25117	833	13	more	more	ADJ
inlawrev-25117	833	14	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	833	15	40348943-ilr-53-3_text.indd	40348943-ilr-53-3_text.indd	NUM
inlawrev-25117	833	16	40	40	NUM
inlawrev-25117	834	1	12/14/20	12/14/20	NUM
inlawrev-25117	834	2	9:49	9:49	NUM
inlawrev-25117	835	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	835	2	9:49	9:49	NUM
inlawrev-25117	835	3	am	am	NOUN
inlawrev-25117	835	4	2020	2020	NUM
inlawrev-25117	835	5	]	]	X
inlawrev-25117	835	6	federalizing	federalize	VERB
inlawrev-25117	835	7	tax	tax	NOUN
inlawrev-25117	835	8	justice	justice	NOUN
inlawrev-25117	835	9	491	491	NUM
inlawrev-25117	835	10	where	where	SCONJ
inlawrev-25117	835	11	amazon	amazon	NOUN
inlawrev-25117	835	12	wanted	want	VERB
inlawrev-25117	835	13	to	to	PART
inlawrev-25117	835	14	set	set	VERB
inlawrev-25117	835	15	up	up	ADP
inlawrev-25117	835	16	part	part	NOUN
inlawrev-25117	835	17	of	of	ADP
inlawrev-25117	835	18	its	its	PRON
inlawrev-25117	835	19	second	second	ADJ
inlawrev-25117	835	20	headquarters	headquarters	NOUN
inlawrev-25117	835	21	is	be	AUX
inlawrev-25117	835	22	an	an	DET
inlawrev-25117	835	23	opportunity	opportunity	NOUN
inlawrev-25117	835	24	zone	zone	NOUN
inlawrev-25117	835	25	,	,	PUNCT
inlawrev-25117	835	26	as	as	SCONJ
inlawrev-25117	835	27	is	be	AUX
inlawrev-25117	835	28	an	an	DET
inlawrev-25117	835	29	area	area	NOUN
inlawrev-25117	835	30	in	in	ADP
inlawrev-25117	835	31	new	new	PROPN
inlawrev-25117	835	32	jersey	jersey	PROPN
inlawrev-25117	835	33	where	where	SCONJ
inlawrev-25117	835	34	the	the	DET
inlawrev-25117	835	35	kushner	kushner	PROPN
inlawrev-25117	835	36	family	family	NOUN
inlawrev-25117	835	37	has	have	VERB
inlawrev-25117	835	38	extensive	extensive	ADJ
inlawrev-25117	835	39	developments	development	NOUN
inlawrev-25117	835	40	.	.	PUNCT
inlawrev-25117	836	1	124	124	NUM
inlawrev-25117	836	2	because	because	SCONJ
inlawrev-25117	836	3	of	of	ADP
inlawrev-25117	836	4	these	these	DET
inlawrev-25117	836	5	problems	problem	NOUN
inlawrev-25117	836	6	,	,	PUNCT
inlawrev-25117	836	7	there	there	PRON
inlawrev-25117	836	8	was	be	VERB
inlawrev-25117	836	9	significant	significant	ADJ
inlawrev-25117	836	10	opposition	opposition	NOUN
inlawrev-25117	836	11	in	in	ADP
inlawrev-25117	836	12	new	new	PROPN
inlawrev-25117	836	13	york	york	PROPN
inlawrev-25117	836	14	city	city	PROPN
inlawrev-25117	836	15	(	(	PUNCT
inlawrev-25117	836	16	led	lead	VERB
inlawrev-25117	836	17	by	by	ADP
inlawrev-25117	836	18	rep	rep	PROPN
inlawrev-25117	836	19	.	.	PROPN
inlawrev-25117	836	20	alexandria	alexandria	PROPN
inlawrev-25117	836	21	ocasio	ocasio	PROPN
inlawrev-25117	836	22	-	-	PUNCT
inlawrev-25117	836	23	cortez	cortez	NOUN
inlawrev-25117	836	24	)	)	PUNCT
inlawrev-25117	836	25	,	,	PUNCT
inlawrev-25117	836	26	and	and	CCONJ
inlawrev-25117	836	27	amazon	amazon	NOUN
inlawrev-25117	836	28	abandoned	abandon	VERB
inlawrev-25117	836	29	its	its	PRON
inlawrev-25117	836	30	plans	plan	NOUN
inlawrev-25117	836	31	in	in	ADP
inlawrev-25117	836	32	favor	favor	NOUN
inlawrev-25117	836	33	of	of	ADP
inlawrev-25117	836	34	a	a	DET
inlawrev-25117	836	35	washington	washington	PROPN
inlawrev-25117	836	36	,	,	PUNCT
inlawrev-25117	836	37	d.c	d.c	PROPN
inlawrev-25117	836	38	.	.	PROPN
inlawrev-25117	836	39	,	,	PUNCT
inlawrev-25117	836	40	suburb	suburb	PROPN
inlawrev-25117	836	41	.	.	PUNCT
inlawrev-25117	837	1	in	in	ADP
inlawrev-25117	837	2	order	order	NOUN
inlawrev-25117	837	3	to	to	PART
inlawrev-25117	837	4	address	address	VERB
inlawrev-25117	837	5	these	these	DET
inlawrev-25117	837	6	problems	problem	NOUN
inlawrev-25117	837	7	,	,	PUNCT
inlawrev-25117	837	8	we	we	PRON
inlawrev-25117	837	9	would	would	AUX
inlawrev-25117	837	10	limit	limit	VERB
inlawrev-25117	837	11	the	the	DET
inlawrev-25117	837	12	target	target	NOUN
inlawrev-25117	837	13	opportunity	opportunity	NOUN
inlawrev-25117	837	14	zones	zone	NOUN
inlawrev-25117	837	15	to	to	ADP
inlawrev-25117	837	16	rural	rural	ADJ
inlawrev-25117	837	17	areas	area	NOUN
inlawrev-25117	837	18	that	that	PRON
inlawrev-25117	837	19	have	have	AUX
inlawrev-25117	837	20	been	be	AUX
inlawrev-25117	837	21	losing	lose	VERB
inlawrev-25117	837	22	population	population	NOUN
inlawrev-25117	837	23	,	,	PUNCT
inlawrev-25117	837	24	125	125	NUM
inlawrev-25117	837	25	and	and	CCONJ
inlawrev-25117	837	26	requiring	require	VERB
inlawrev-25117	837	27	that	that	SCONJ
inlawrev-25117	837	28	the	the	DET
inlawrev-25117	837	29	state	state	NOUN
inlawrev-25117	837	30	tax	tax	NOUN
inlawrev-25117	837	31	windfalls	windfall	NOUN
inlawrev-25117	837	32	,	,	PUNCT
inlawrev-25117	837	33	law360	law360	PROPN
inlawrev-25117	837	34	(	(	PUNCT
inlawrev-25117	837	35	may	may	PROPN
inlawrev-25117	837	36	1	1	NUM
inlawrev-25117	837	37	,	,	PUNCT
inlawrev-25117	837	38	2019	2019	NUM
inlawrev-25117	837	39	)	)	PUNCT
inlawrev-25117	837	40	,	,	PUNCT
inlawrev-25117	837	41	https://files.webservices.illinois.edu/8585/	https://files.webservices.illinois.edu/8585/	NOUN
inlawrev-25117	837	42	opportunityzoneinvestorsmayseemorestatetaxwindfalls-law360.pdf	opportunityzoneinvestorsmayseemorestatetaxwindfalls-law360.pdf	X
inlawrev-25117	838	1	[	[	X
inlawrev-25117	838	2	https://perma.cc/scu3xskb	https://perma.cc/scu3xskb	X
inlawrev-25117	838	3	]	]	X
inlawrev-25117	838	4	;	;	PUNCT
inlawrev-25117	838	5	steven	steven	PROPN
inlawrev-25117	838	6	hadjilogiou	hadjilogiou	PROPN
inlawrev-25117	838	7	&	&	CCONJ
inlawrev-25117	838	8	elizabeth	elizabeth	PROPN
inlawrev-25117	838	9	glasgow	glasgow	PROPN
inlawrev-25117	838	10	,	,	PUNCT
inlawrev-25117	838	11	treasury	treasury	PROPN
inlawrev-25117	838	12	issues	issue	NOUN
inlawrev-25117	838	13	proposed	propose	VERB
inlawrev-25117	838	14	regs	reg	NOUN
inlawrev-25117	838	15	on	on	ADP
inlawrev-25117	838	16	opportunity	opportunity	NOUN
inlawrev-25117	838	17	zones	zone	NOUN
inlawrev-25117	838	18	,	,	PUNCT
inlawrev-25117	838	19	wealth	wealth	NOUN
inlawrev-25117	838	20	management	management	NOUN
inlawrev-25117	838	21	(	(	PUNCT
inlawrev-25117	838	22	apr	apr	PROPN
inlawrev-25117	838	23	.	.	PROPN
inlawrev-25117	838	24	30	30	NUM
inlawrev-25117	838	25	,	,	PUNCT
inlawrev-25117	838	26	2019	2019	NUM
inlawrev-25117	838	27	)	)	PUNCT
inlawrev-25117	838	28	,	,	PUNCT
inlawrev-25117	838	29	https://www.mwe.com/	https://www.mwe.com/	NOUN
inlawrev-25117	838	30	insights	insight	NOUN
inlawrev-25117	838	31	/	/	SYM
inlawrev-25117	838	32	treasury	treasury	NOUN
inlawrev-25117	838	33	-	-	PUNCT
inlawrev-25117	838	34	issues	issue	NOUN
inlawrev-25117	838	35	-	-	PUNCT
inlawrev-25117	838	36	proposed	propose	VERB
inlawrev-25117	838	37	-	-	PUNCT
inlawrev-25117	838	38	regs	reg	NOUN
inlawrev-25117	838	39	-	-	PUNCT
inlawrev-25117	838	40	on	on	ADP
inlawrev-25117	838	41	-	-	PUNCT
inlawrev-25117	838	42	opportunity	opportunity	NOUN
inlawrev-25117	838	43	-	-	PUNCT
inlawrev-25117	838	44	zones/	zones/	PROPN
inlawrev-25117	838	45	[	[	X
inlawrev-25117	838	46	https://perma.cc/zk3v-ywyu	https://perma.cc/zk3v-ywyu	X
inlawrev-25117	838	47	]	]	X
inlawrev-25117	838	48	;	;	PUNCT
inlawrev-25117	838	49	editorial	editorial	NOUN
inlawrev-25117	838	50	board	board	NOUN
inlawrev-25117	838	51	,	,	PUNCT
inlawrev-25117	838	52	treasury	treasury	PROPN
inlawrev-25117	838	53	department	department	PROPN
inlawrev-25117	838	54	invites	invite	VERB
inlawrev-25117	838	55	abuse	abuse	NOUN
inlawrev-25117	838	56	of	of	ADP
inlawrev-25117	838	57	opportunity	opportunity	NOUN
inlawrev-25117	838	58	zones	zone	NOUN
inlawrev-25117	838	59	,	,	PUNCT
inlawrev-25117	838	60	bloomberg	bloomberg	PROPN
inlawrev-25117	838	61	opinion	opinion	NOUN
inlawrev-25117	838	62	(	(	PUNCT
inlawrev-25117	838	63	apr	apr	PROPN
inlawrev-25117	838	64	.	.	PROPN
inlawrev-25117	838	65	25	25	NUM
inlawrev-25117	838	66	,	,	PUNCT
inlawrev-25117	838	67	2019	2019	NUM
inlawrev-25117	838	68	)	)	PUNCT
inlawrev-25117	838	69	,	,	PUNCT
inlawrev-25117	838	70	https://www.bloomberg.com/opinion/articles/2019-04-25/opportunity-zoneinvestments-treasury-rules-are-not-enough	https://www.bloomberg.com/opinion/articles/2019-04-25/opportunity-zoneinvestments-treasury-rules-are-not-enough	PROPN
inlawrev-25117	839	1	[	[	X
inlawrev-25117	839	2	https://perma.cc/enl8-6qkv	https://perma.cc/enl8-6qkv	X
inlawrev-25117	839	3	]	]	X
inlawrev-25117	839	4	;	;	PUNCT
inlawrev-25117	839	5	olugbenga	olugbenga	NOUN
inlawrev-25117	839	6	ajilore	ajilore	NOUN
inlawrev-25117	839	7	,	,	PUNCT
inlawrev-25117	839	8	treasury	treasury	PROPN
inlawrev-25117	839	9	’s	’s	PART
inlawrev-25117	839	10	second	second	ADJ
inlawrev-25117	839	11	set	set	NOUN
inlawrev-25117	839	12	of	of	ADP
inlawrev-25117	839	13	guidelines	guideline	NOUN
inlawrev-25117	839	14	for	for	ADP
inlawrev-25117	839	15	opportunity	opportunity	NOUN
inlawrev-25117	839	16	zones	zone	NOUN
inlawrev-25117	839	17	still	still	ADV
inlawrev-25117	839	18	leaves	leave	VERB
inlawrev-25117	839	19	struggling	struggle	VERB
inlawrev-25117	839	20	communities	community	NOUN
inlawrev-25117	839	21	behind	behind	ADP
inlawrev-25117	839	22	,	,	PUNCT
inlawrev-25117	839	23	ctr	ctr	PROPN
inlawrev-25117	839	24	.	.	PROPN
inlawrev-25117	840	1	for	for	ADP
inlawrev-25117	840	2	am	am	PROPN
inlawrev-25117	840	3	.	.	PUNCT
inlawrev-25117	840	4	progress	progress	NOUN
inlawrev-25117	840	5	(	(	PUNCT
inlawrev-25117	840	6	apr	apr	NOUN
inlawrev-25117	840	7	.	.	PROPN
inlawrev-25117	840	8	25	25	NUM
inlawrev-25117	840	9	,	,	PUNCT
inlawrev-25117	840	10	2019	2019	NUM
inlawrev-25117	840	11	)	)	PUNCT
inlawrev-25117	840	12	,	,	PUNCT
inlawrev-25117	840	13	https://www.americanprogress.org/issues/	https://www.americanprogress.org/issues/	DET
inlawrev-25117	840	14	economy	economy	NOUN
inlawrev-25117	840	15	/	/	SYM
inlawrev-25117	840	16	news/2019/04/25/469039	news/2019/04/25/469039	PROPN
inlawrev-25117	840	17	/	/	SYM
inlawrev-25117	840	18	treasurys	treasury	NOUN
inlawrev-25117	840	19	-	-	PUNCT
inlawrev-25117	840	20	second	second	ADV
inlawrev-25117	840	21	-	-	PUNCT
inlawrev-25117	840	22	set	set	NOUN
inlawrev-25117	840	23	-	-	PUNCT
inlawrev-25117	840	24	guidelines	guideline	NOUN
inlawrev-25117	840	25	-	-	PUNCT
inlawrev-25117	840	26	opportunity	opportunity	NOUN
inlawrev-25117	840	27	-	-	PUNCT
inlawrev-25117	840	28	zones	zone	NOUN
inlawrev-25117	840	29	-	-	PUNCT
inlawrev-25117	840	30	still	still	ADV
inlawrev-25117	840	31	-	-	PUNCT
inlawrev-25117	840	32	leavesstruggling	leavesstruggle	VERB
inlawrev-25117	840	33	-	-	PUNCT
inlawrev-25117	840	34	communities	community	NOUN
inlawrev-25117	840	35	-	-	PUNCT
inlawrev-25117	840	36	behind/	behind/	NUM
inlawrev-25117	841	1	[	[	X
inlawrev-25117	841	2	https://perma.cc/hk6y-4nxt	https://perma.cc/hk6y-4nxt	X
inlawrev-25117	841	3	]	]	X
inlawrev-25117	841	4	;	;	PUNCT
inlawrev-25117	841	5	misha	misha	PROPN
inlawrev-25117	841	6	hill	hill	PROPN
inlawrev-25117	841	7	&	&	CCONJ
inlawrev-25117	841	8	lorena	lorena	PROPN
inlawrev-25117	841	9	roque	roque	PROPN
inlawrev-25117	841	10	,	,	PUNCT
inlawrev-25117	841	11	socalled	socalle	VERB
inlawrev-25117	841	12	opportunity	opportunity	NOUN
inlawrev-25117	841	13	zones	zone	NOUN
inlawrev-25117	841	14	provide	provide	VERB
inlawrev-25117	841	15	opportunity	opportunity	NOUN
inlawrev-25117	841	16	for	for	ADP
inlawrev-25117	841	17	whom	whom	PRON
inlawrev-25117	841	18	?	?	PUNCT
inlawrev-25117	841	19	,	,	PUNCT
inlawrev-25117	841	20	inst	inst	PROPN
inlawrev-25117	841	21	.	.	PROPN
inlawrev-25117	842	1	on	on	ADP
inlawrev-25117	842	2	taxation	taxation	NOUN
inlawrev-25117	842	3	and	and	CCONJ
inlawrev-25117	842	4	econ	econ	PROPN
inlawrev-25117	842	5	.	.	PUNCT
inlawrev-25117	843	1	pol	pol	PROPN
inlawrev-25117	843	2	.	.	PUNCT
inlawrev-25117	844	1	(	(	PUNCT
inlawrev-25117	844	2	apr	apr	PROPN
inlawrev-25117	844	3	.	.	PROPN
inlawrev-25117	844	4	23	23	NUM
inlawrev-25117	844	5	,	,	PUNCT
inlawrev-25117	844	6	2019	2019	NUM
inlawrev-25117	844	7	)	)	PUNCT
inlawrev-25117	844	8	,	,	PUNCT
inlawrev-25117	844	9	https://itep.org/so-called-opportunity-zones-provide-opportunity-for-whom/	https://itep.org/so-called-opportunity-zones-provide-opportunity-for-whom/	PROPN
inlawrev-25117	845	1	[	[	X
inlawrev-25117	845	2	https://perma.cc/64dm-eaaj	https://perma.cc/64dm-eaaj	X
inlawrev-25117	845	3	]	]	X
inlawrev-25117	845	4	;	;	PUNCT
inlawrev-25117	845	5	libin	libin	PROPN
inlawrev-25117	845	6	zhang	zhang	PROPN
inlawrev-25117	845	7	,	,	PUNCT
inlawrev-25117	845	8	clearing	clear	VERB
inlawrev-25117	845	9	the	the	DET
inlawrev-25117	845	10	air	air	NOUN
inlawrev-25117	845	11	about	about	ADP
inlawrev-25117	845	12	marijuana	marijuana	PROPN
inlawrev-25117	845	13	in	in	ADP
inlawrev-25117	845	14	qualified	qualified	ADJ
inlawrev-25117	845	15	opportunity	opportunity	NOUN
inlawrev-25117	845	16	zones	zone	NOUN
inlawrev-25117	845	17	,	,	PUNCT
inlawrev-25117	845	18	35	35	NUM
inlawrev-25117	845	19	tax	tax	NOUN
inlawrev-25117	845	20	mgmt	mgmt	NOUN
inlawrev-25117	845	21	.	.	PUNCT
inlawrev-25117	846	1	real	real	ADJ
inlawrev-25117	846	2	estate	estate	NOUN
inlawrev-25117	846	3	j.	j.	PROPN
inlawrev-25117	847	1	no	no	INTJ
inlawrev-25117	847	2	.	.	PROPN
inlawrev-25117	847	3	4	4	NUM
inlawrev-25117	847	4	(	(	PUNCT
inlawrev-25117	847	5	apr	apr	NOUN
inlawrev-25117	847	6	.	.	PROPN
inlawrev-25117	847	7	3	3	NUM
inlawrev-25117	847	8	,	,	PUNCT
inlawrev-25117	847	9	2019	2019	NUM
inlawrev-25117	847	10	)	)	PUNCT
inlawrev-25117	847	11	,	,	PUNCT
inlawrev-25117	847	12	https://papers.ssrn.com/	https://papers.ssrn.com/	PROPN
inlawrev-25117	847	13	sol3	sol3	PROPN
inlawrev-25117	847	14	/	/	SYM
inlawrev-25117	847	15	papers.cfm?abstract_id=3355794	papers.cfm?abstract_id=3355794	PROPN
inlawrev-25117	848	1	[	[	X
inlawrev-25117	848	2	perma.cc/bnc4-ljlx	perma.cc/bnc4-ljlx	X
inlawrev-25117	848	3	]	]	X
inlawrev-25117	848	4	;	;	PUNCT
inlawrev-25117	848	5	amy	amy	PROPN
inlawrev-25117	848	6	rosen	rosen	PROPN
inlawrev-25117	848	7	,	,	PUNCT
inlawrev-25117	848	8	new	new	ADJ
inlawrev-25117	848	9	rules	rule	NOUN
inlawrev-25117	848	10	may	may	AUX
inlawrev-25117	848	11	spark	spark	VERB
inlawrev-25117	848	12	i	i	PRON
inlawrev-25117	848	13	n	n	ADV
inlawrev-25117	848	14	v	v	NUM
inlawrev-25117	848	15	e	e	NOUN
inlawrev-25117	848	16	s	s	PROPN
inlawrev-25117	848	17	t	t	PROPN
inlawrev-25117	848	18	m	m	PROPN
inlawrev-25117	848	19	e	e	NOUN
inlawrev-25117	848	20	n	n	NUM
inlawrev-25117	848	21	t	t	NOUN
inlawrev-25117	849	1	i	i	PRON
inlawrev-25117	849	2	n	n	ADV
inlawrev-25117	850	1	o	o	NOUN
inlawrev-25117	850	2	p	p	X
inlawrev-25117	850	3	p	p	X
inlawrev-25117	850	4	o	o	X
inlawrev-25117	850	5	r	r	NOUN
inlawrev-25117	850	6	t	t	NOUN
inlawrev-25117	850	7	u	u	NOUN
inlawrev-25117	850	8	n	n	CCONJ
inlawrev-25117	851	1	i	i	PRON
inlawrev-25117	851	2	t	t	VERB
inlawrev-25117	851	3	y	y	PROPN
inlawrev-25117	851	4	z	z	PROPN
inlawrev-25117	851	5	o	o	PROPN
inlawrev-25117	852	1	n	n	X
inlawrev-25117	852	2	e	e	NOUN
inlawrev-25117	852	3	c	c	NOUN
inlawrev-25117	852	4	o	o	X
inlawrev-25117	852	5	s	s	PART
inlawrev-25117	852	6	.	.	PUNCT
inlawrev-25117	853	1	,	,	PUNCT
inlawrev-25117	853	2	l	l	PROPN
inlawrev-25117	853	3	a	a	DET
inlawrev-25117	853	4	w	w	NOUN
inlawrev-25117	853	5	3	3	NUM
inlawrev-25117	853	6	6	6	NUM
inlawrev-25117	853	7	0	0	NUM
inlawrev-25117	853	8	(	(	PUNCT
inlawrev-25117	853	9	a	a	DET
inlawrev-25117	853	10	p	p	NOUN
inlawrev-25117	853	11	r	r	NOUN
inlawrev-25117	853	12	.	.	PUNCT
inlawrev-25117	854	1	1	1	NUM
inlawrev-25117	854	2	9	9	NUM
inlawrev-25117	854	3	,	,	PUNCT
inlawrev-25117	854	4	2	2	NUM
inlawrev-25117	854	5	0	0	NUM
inlawrev-25117	854	6	1	1	NUM
inlawrev-25117	854	7	9	9	NUM
inlawrev-25117	854	8	)	)	PUNCT
inlawrev-25117	855	1	,	,	PUNCT
inlawrev-25117	855	2	https://www.law360.com/articles/1151272	https://www.law360.com/articles/1151272	PROPN
inlawrev-25117	856	1	[	[	X
inlawrev-25117	856	2	https://perma.cc/r4vy-ll52	https://perma.cc/r4vy-ll52	X
inlawrev-25117	856	3	]	]	X
inlawrev-25117	856	4	;	;	PUNCT
inlawrev-25117	856	5	danny	danny	PROPN
inlawrev-25117	856	6	vinik	vinik	PROPN
inlawrev-25117	856	7	,	,	PUNCT
inlawrev-25117	856	8	the	the	DET
inlawrev-25117	856	9	gap	gap	NOUN
inlawrev-25117	856	10	in	in	ADP
inlawrev-25117	856	11	the	the	DET
inlawrev-25117	856	12	gop	gop	PROPN
inlawrev-25117	856	13	’s	’s	PART
inlawrev-25117	856	14	economic	economic	ADJ
inlawrev-25117	856	15	plan	plan	NOUN
inlawrev-25117	856	16	,	,	PUNCT
inlawrev-25117	856	17	politico	politico	NOUN
inlawrev-25117	856	18	(	(	PUNCT
inlawrev-25117	856	19	nov	nov	PROPN
inlawrev-25117	856	20	.	.	PROPN
inlawrev-25117	856	21	20	20	NUM
inlawrev-25117	856	22	,	,	PUNCT
inlawrev-25117	856	23	2018	2018	NUM
inlawrev-25117	856	24	)	)	PUNCT
inlawrev-25117	856	25	,	,	PUNCT
inlawrev-25117	856	26	https://www.politico.com/agenda/story/	https://www.politico.com/agenda/story/	PROPN
inlawrev-25117	856	27	2018/11/20	2018/11/20	NUM
inlawrev-25117	856	28	/	/	SYM
inlawrev-25117	856	29	opportunity	opportunity	NOUN
inlawrev-25117	856	30	-	-	PUNCT
inlawrev-25117	856	31	zones	zone	NOUN
inlawrev-25117	856	32	-	-	PUNCT
inlawrev-25117	856	33	republican	republican	ADJ
inlawrev-25117	856	34	-	-	PUNCT
inlawrev-25117	856	35	tax	tax	NOUN
inlawrev-25117	856	36	-	-	PUNCT
inlawrev-25117	856	37	law-000789/	law-000789/	NOUN
inlawrev-25117	857	1	[	[	X
inlawrev-25117	857	2	https://perma.cc/7vsx-82mf	https://perma.cc/7vsx-82mf	NUM
inlawrev-25117	857	3	]	]	X
inlawrev-25117	857	4	;	;	PUNCT
inlawrev-25117	857	5	hilary	hilary	PROPN
inlawrev-25117	857	6	gelfond	gelfond	PROPN
inlawrev-25117	857	7	&	&	CCONJ
inlawrev-25117	857	8	adam	adam	PROPN
inlawrev-25117	857	9	looney	looney	PROPN
inlawrev-25117	857	10	,	,	PUNCT
inlawrev-25117	857	11	learning	learn	VERB
inlawrev-25117	857	12	from	from	ADP
inlawrev-25117	857	13	opportunity	opportunity	NOUN
inlawrev-25117	857	14	zones	zone	NOUN
inlawrev-25117	857	15	:	:	PUNCT
inlawrev-25117	857	16	how	how	SCONJ
inlawrev-25117	857	17	to	to	PART
inlawrev-25117	857	18	improve	improve	VERB
inlawrev-25117	857	19	place	place	NOUN
inlawrev-25117	857	20	-	-	PUNCT
inlawrev-25117	857	21	based	base	VERB
inlawrev-25117	857	22	policies	policy	NOUN
inlawrev-25117	857	23	,	,	PUNCT
inlawrev-25117	857	24	the	the	DET
inlawrev-25117	857	25	brookings	brookings	PROPN
inlawrev-25117	857	26	inst	inst	PROPN
inlawrev-25117	858	1	.	.	PUNCT
inlawrev-25117	859	1	(	(	PUNCT
inlawrev-25117	859	2	oct	oct	PROPN
inlawrev-25117	859	3	.	.	PROPN
inlawrev-25117	859	4	19	19	NUM
inlawrev-25117	859	5	,	,	PUNCT
inlawrev-25117	859	6	2018	2018	NUM
inlawrev-25117	859	7	)	)	PUNCT
inlawrev-25117	859	8	,	,	PUNCT
inlawrev-25117	859	9	https://www.brookings.edu/research/learningfrom-opportunity-zones-how-to-improve-place-based-policies/	https://www.brookings.edu/research/learningfrom-opportunity-zones-how-to-improve-place-based-policies/	PROPN
inlawrev-25117	860	1	[	[	X
inlawrev-25117	860	2	https://perma.cc/fp5r-c549	https://perma.cc/fp5r-c549	PROPN
inlawrev-25117	860	3	]	]	X
inlawrev-25117	860	4	;	;	PUNCT
inlawrev-25117	860	5	brett	brett	PROPN
inlawrev-25117	860	6	theodos	theodos	PROPN
inlawrev-25117	860	7	et	et	PROPN
inlawrev-25117	860	8	al	al	PROPN
inlawrev-25117	860	9	.	.	PROPN
inlawrev-25117	860	10	,	,	PUNCT
inlawrev-25117	860	11	opportunity	opportunity	NOUN
inlawrev-25117	860	12	zones	zone	NOUN
inlawrev-25117	860	13	:	:	PUNCT
inlawrev-25117	860	14	maximizing	maximize	VERB
inlawrev-25117	860	15	return	return	NOUN
inlawrev-25117	860	16	on	on	ADP
inlawrev-25117	860	17	public	public	ADJ
inlawrev-25117	860	18	investment	investment	NOUN
inlawrev-25117	860	19	,	,	PUNCT
inlawrev-25117	860	20	urban	urban	ADJ
inlawrev-25117	860	21	inst	inst	PROPN
inlawrev-25117	860	22	.	.	PUNCT
inlawrev-25117	861	1	(	(	PUNCT
inlawrev-25117	861	2	mar	mar	PROPN
inlawrev-25117	861	3	.	.	PROPN
inlawrev-25117	861	4	28	28	NUM
inlawrev-25117	861	5	,	,	PUNCT
inlawrev-25117	861	6	2020	2020	NUM
inlawrev-25117	861	7	)	)	PUNCT
inlawrev-25117	861	8	,	,	PUNCT
inlawrev-25117	861	9	https://www.urban.org/policy-centers/metropolitan-housing-and-communities-policycenter/projects/opportunity-zones-maximizing-return-public-investment	https://www.urban.org/policy-centers/metropolitan-housing-and-communities-policycenter/projects/opportunity-zones-maximizing-return-public-investment	NOUN
inlawrev-25117	861	10	[	[	X
inlawrev-25117	861	11	perma.cc/4gkz-akzl	perma.cc/4gkz-akzl	NOUN
inlawrev-25117	861	12	]	]	X
inlawrev-25117	861	13	;	;	PUNCT
inlawrev-25117	862	1	david	david	PROPN
inlawrev-25117	862	2	e.	e.	PROPN
inlawrev-25117	862	3	kahen	kahen	PROPN
inlawrev-25117	862	4	,	,	PUNCT
inlawrev-25117	862	5	opportunity	opportunity	NOUN
inlawrev-25117	862	6	zones	zone	NOUN
inlawrev-25117	862	7	:	:	PUNCT
inlawrev-25117	862	8	basis	basis	NOUN
inlawrev-25117	862	9	and	and	CCONJ
inlawrev-25117	862	10	other	other	ADJ
inlawrev-25117	862	11	issues	issue	NOUN
inlawrev-25117	862	12	,	,	PUNCT
inlawrev-25117	862	13	tax	tax	NOUN
inlawrev-25117	862	14	club	club	NOUN
inlawrev-25117	862	15	paper	paper	NOUN
inlawrev-25117	862	16	(	(	PUNCT
inlawrev-25117	862	17	sept	sept	PROPN
inlawrev-25117	862	18	.	.	PROPN
inlawrev-25117	862	19	17	17	NUM
inlawrev-25117	862	20	,	,	PUNCT
inlawrev-25117	862	21	2018	2018	NUM
inlawrev-25117	862	22	)	)	PUNCT
inlawrev-25117	862	23	.	.	PUNCT
inlawrev-25117	863	1	124	124	NUM
inlawrev-25117	863	2	.	.	PUNCT
inlawrev-25117	864	1	david	david	PROPN
inlawrev-25117	864	2	kocienewski	kocienewski	PROPN
inlawrev-25117	864	3	,	,	PUNCT
inlawrev-25117	864	4	amazon	amazon	NOUN
inlawrev-25117	864	5	may	may	AUX
inlawrev-25117	864	6	get	get	VERB
inlawrev-25117	864	7	a	a	DET
inlawrev-25117	864	8	tax	tax	NOUN
inlawrev-25117	864	9	break	break	NOUN
inlawrev-25117	864	10	for	for	ADP
inlawrev-25117	864	11	the	the	DET
inlawrev-25117	864	12	poor	poor	ADJ
inlawrev-25117	864	13	with	with	ADP
inlawrev-25117	864	14	a	a	DET
inlawrev-25117	864	15	project	project	NOUN
inlawrev-25117	864	16	in	in	ADP
inlawrev-25117	864	17	america	america	PROPN
inlawrev-25117	864	18	’s	’s	PART
inlawrev-25117	864	19	richest	rich	ADJ
inlawrev-25117	864	20	county	county	PROPN
inlawrev-25117	864	21	,	,	PUNCT
inlawrev-25117	864	22	bloomberg	bloomberg	PROPN
inlawrev-25117	864	23	(	(	PUNCT
inlawrev-25117	864	24	feb	feb	PROPN
inlawrev-25117	864	25	.	.	PROPN
inlawrev-25117	864	26	15	15	NUM
inlawrev-25117	864	27	,	,	PUNCT
inlawrev-25117	864	28	2019	2019	NUM
inlawrev-25117	864	29	)	)	PUNCT
inlawrev-25117	864	30	,	,	PUNCT
inlawrev-25117	864	31	https://www.bloomberg.com/news/	https://www.bloomberg.com/news/	ADP
inlawrev-25117	864	32	articles/2019	articles/2019	NOUN
inlawrev-25117	864	33	-	-	PUNCT
inlawrev-25117	864	34	02	02	NUM
inlawrev-25117	864	35	-	-	PUNCT
inlawrev-25117	864	36	15	15	NUM
inlawrev-25117	864	37	/	/	SYM
inlawrev-25117	864	38	amazon	amazon	NOUN
inlawrev-25117	864	39	-	-	PUNCT
inlawrev-25117	864	40	may	may	AUX
inlawrev-25117	864	41	-	-	PUNCT
inlawrev-25117	864	42	get	get	VERB
inlawrev-25117	864	43	-	-	PUNCT
inlawrev-25117	864	44	tax	tax	NOUN
inlawrev-25117	864	45	-	-	PUNCT
inlawrev-25117	864	46	break	break	NOUN
inlawrev-25117	864	47	-	-	PUNCT
inlawrev-25117	864	48	for	for	ADP
inlawrev-25117	864	49	-	-	PUNCT
inlawrev-25117	864	50	poor	poor	ADJ
inlawrev-25117	864	51	-	-	PUNCT
inlawrev-25117	864	52	with	with	ADP
inlawrev-25117	864	53	-	-	PUNCT
inlawrev-25117	864	54	project	project	NOUN
inlawrev-25117	864	55	-	-	PUNCT
inlawrev-25117	864	56	in	in	ADP
inlawrev-25117	864	57	-	-	PUNCT
inlawrev-25117	864	58	richest	rich	ADJ
inlawrev-25117	864	59	-	-	PUNCT
inlawrev-25117	864	60	county	county	NOUN
inlawrev-25117	864	61	[	[	X
inlawrev-25117	864	62	perma.cc/m7jg-fbdx	perma.cc/m7jg-fbdx	PROPN
inlawrev-25117	864	63	]	]	PUNCT
inlawrev-25117	864	64	;	;	PUNCT
inlawrev-25117	864	65	caleb	caleb	PROPN
inlawrev-25117	864	66	melby	melby	PROPN
inlawrev-25117	864	67	,	,	PUNCT
inlawrev-25117	864	68	kushners	kushner	NOUN
inlawrev-25117	864	69	’	'	PUNCT
inlawrev-25117	864	70	beachfront	beachfront	NOUN
inlawrev-25117	864	71	strip	strip	NOUN
inlawrev-25117	864	72	eligible	eligible	ADJ
inlawrev-25117	864	73	for	for	ADP
inlawrev-25117	864	74	trump	trump	NOUN
inlawrev-25117	864	75	’s	’s	PART
inlawrev-25117	864	76	poorarea	poorarea	NOUN
inlawrev-25117	864	77	tax	tax	NOUN
inlawrev-25117	864	78	perks	perk	NOUN
inlawrev-25117	864	79	,	,	PUNCT
inlawrev-25117	864	80	bloomberg	bloomberg	PROPN
inlawrev-25117	864	81	businessweek	businessweek	NOUN
inlawrev-25117	864	82	(	(	PUNCT
inlawrev-25117	864	83	dec	dec	PROPN
inlawrev-25117	864	84	.	.	PROPN
inlawrev-25117	864	85	6	6	NUM
inlawrev-25117	864	86	,	,	PUNCT
inlawrev-25117	864	87	2018	2018	NUM
inlawrev-25117	864	88	)	)	PUNCT
inlawrev-25117	864	89	,	,	PUNCT
inlawrev-25117	865	1	https://www.bloomberg.com/news/	https://www.bloomberg.com/news/	ADP
inlawrev-25117	865	2	features/2018	features/2018	PROPN
inlawrev-25117	865	3	-	-	PUNCT
inlawrev-25117	865	4	12	12	NUM
inlawrev-25117	865	5	-	-	PUNCT
inlawrev-25117	865	6	06	06	NUM
inlawrev-25117	865	7	/	/	SYM
inlawrev-25117	865	8	kushners	kushner	NOUN
inlawrev-25117	865	9	-	-	PUNCT
inlawrev-25117	865	10	new	new	ADJ
inlawrev-25117	865	11	-	-	PUNCT
inlawrev-25117	865	12	jersey	jersey	NOUN
inlawrev-25117	865	13	-	-	PUNCT
inlawrev-25117	865	14	buying	buying	NOUN
inlawrev-25117	865	15	-	-	PUNCT
inlawrev-25117	865	16	spree	spree	NOUN
inlawrev-25117	865	17	-	-	PUNCT
inlawrev-25117	865	18	eligible	eligible	ADJ
inlawrev-25117	865	19	-	-	PUNCT
inlawrev-25117	865	20	for	for	ADP
inlawrev-25117	865	21	-	-	PUNCT
inlawrev-25117	865	22	trump	trump	NOUN
inlawrev-25117	865	23	-	-	PUNCT
inlawrev-25117	865	24	tax	tax	NOUN
inlawrev-25117	865	25	-	-	PUNCT
inlawrev-25117	865	26	perks	perk	NOUN
inlawrev-25117	865	27	[	[	X
inlawrev-25117	865	28	perma.cc/5e8n-qrex	perma.cc/5e8n-qrex	X
inlawrev-25117	865	29	]	]	X
inlawrev-25117	865	30	.	.	PUNCT
inlawrev-25117	866	1	125	125	NUM
inlawrev-25117	866	2	.	.	PUNCT
inlawrev-25117	867	1	a	a	DET
inlawrev-25117	867	2	rural	rural	ADJ
inlawrev-25117	867	3	renewal	renewal	NOUN
inlawrev-25117	867	4	county	county	NOUN
inlawrev-25117	867	5	is	be	AUX
inlawrev-25117	867	6	defined	define	VERB
inlawrev-25117	867	7	as	as	ADP
inlawrev-25117	867	8	“	"	PUNCT
inlawrev-25117	867	9	any	any	DET
inlawrev-25117	867	10	county	county	NOUN
inlawrev-25117	867	11	which	which	PRON
inlawrev-25117	867	12	(	(	PUNCT
inlawrev-25117	867	13	i	i	NOUN
inlawrev-25117	867	14	)	)	PUNCT
inlawrev-25117	867	15	is	be	AUX
inlawrev-25117	867	16	outside	outside	ADP
inlawrev-25117	867	17	a	a	DET
inlawrev-25117	867	18	metropolitan	metropolitan	ADJ
inlawrev-25117	867	19	statistical	statistical	ADJ
inlawrev-25117	867	20	area	area	NOUN
inlawrev-25117	867	21	(	(	PUNCT
inlawrev-25117	867	22	defined	define	VERB
inlawrev-25117	867	23	as	as	ADP
inlawrev-25117	867	24	such	such	ADJ
inlawrev-25117	867	25	by	by	ADP
inlawrev-25117	867	26	the	the	DET
inlawrev-25117	867	27	office	office	NOUN
inlawrev-25117	867	28	of	of	ADP
inlawrev-25117	867	29	management	management	NOUN
inlawrev-25117	867	30	and	and	CCONJ
inlawrev-25117	867	31	budget	budget	NOUN
inlawrev-25117	867	32	)	)	PUNCT
inlawrev-25117	867	33	,	,	PUNCT
inlawrev-25117	867	34	and	and	CCONJ
inlawrev-25117	867	35	(	(	PUNCT
inlawrev-25117	867	36	ii	ii	NOUN
inlawrev-25117	867	37	)	)	PUNCT
inlawrev-25117	867	38	during	during	ADP
inlawrev-25117	867	39	the	the	DET
inlawrev-25117	867	40	5year	5year	NUM
inlawrev-25117	867	41	periods	period	NOUN
inlawrev-25117	867	42	1990	1990	NUM
inlawrev-25117	867	43	through	through	ADP
inlawrev-25117	867	44	1994	1994	NUM
inlawrev-25117	867	45	and	and	CCONJ
inlawrev-25117	867	46	1995	1995	NUM
inlawrev-25117	867	47	through	through	ADP
inlawrev-25117	867	48	1999	1999	NUM
inlawrev-25117	867	49	had	have	VERB
inlawrev-25117	867	50	a	a	DET
inlawrev-25117	867	51	net	net	ADJ
inlawrev-25117	867	52	population	population	NOUN
inlawrev-25117	867	53	loss	loss	NOUN
inlawrev-25117	867	54	.	.	PUNCT
inlawrev-25117	867	55	”	"	PUNCT
inlawrev-25117	867	56	i.r.c	i.r.c	NOUN
inlawrev-25117	867	57	.	.	PUNCT
inlawrev-25117	868	1	§	§	PROPN
inlawrev-25117	868	2	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	868	3	41348943-ilr-53-3_text.indd	41348943-ilr-53-3_text.indd	NUM
inlawrev-25117	868	4	41	41	NUM
inlawrev-25117	869	1	12/14/20	12/14/20	NUM
inlawrev-25117	869	2	9:49	9:49	NUM
inlawrev-25117	870	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	870	2	9:49	9:49	NUM
inlawrev-25117	870	3	am	be	AUX
inlawrev-25117	870	4	492	492	NUM
inlawrev-25117	870	5	indiana	indiana	PROPN
inlawrev-25117	870	6	law	law	PROPN
inlawrev-25117	870	7	review	review	NOUN
inlawrev-25117	871	1	[	[	X
inlawrev-25117	871	2	vol	vol	NOUN
inlawrev-25117	871	3	.	.	PUNCT
inlawrev-25117	871	4	53:461	53:461	NUM
inlawrev-25117	871	5	employees	employee	NOUN
inlawrev-25117	871	6	that	that	PRON
inlawrev-25117	871	7	qualify	qualify	VERB
inlawrev-25117	871	8	for	for	ADP
inlawrev-25117	871	9	the	the	DET
inlawrev-25117	871	10	tax	tax	NOUN
inlawrev-25117	871	11	incentive	incentive	NOUN
inlawrev-25117	871	12	described	describe	VERB
inlawrev-25117	871	13	below	below	ADV
inlawrev-25117	871	14	(	(	PUNCT
inlawrev-25117	871	15	individually	individually	ADV
inlawrev-25117	871	16	or	or	CCONJ
inlawrev-25117	871	17	for	for	ADP
inlawrev-25117	871	18	their	their	PRON
inlawrev-25117	871	19	employer	employer	NOUN
inlawrev-25117	871	20	)	)	PUNCT
inlawrev-25117	871	21	would	would	AUX
inlawrev-25117	871	22	have	have	VERB
inlawrev-25117	871	23	to	to	PART
inlawrev-25117	871	24	be	be	AUX
inlawrev-25117	871	25	residents	resident	NOUN
inlawrev-25117	871	26	of	of	ADP
inlawrev-25117	871	27	the	the	DET
inlawrev-25117	871	28	opportunity	opportunity	NOUN
inlawrev-25117	871	29	zone	zone	NOUN
inlawrev-25117	871	30	,	,	PUNCT
inlawrev-25117	871	31	as	as	SCONJ
inlawrev-25117	871	32	is	be	AUX
inlawrev-25117	871	33	already	already	ADV
inlawrev-25117	871	34	the	the	DET
inlawrev-25117	871	35	case	case	NOUN
inlawrev-25117	871	36	for	for	ADP
inlawrev-25117	871	37	the	the	DET
inlawrev-25117	871	38	work	work	NOUN
inlawrev-25117	871	39	opportunity	opportunity	NOUN
inlawrev-25117	871	40	tax	tax	NOUN
inlawrev-25117	871	41	credit	credit	NOUN
inlawrev-25117	871	42	(	(	PUNCT
inlawrev-25117	871	43	“	"	PUNCT
inlawrev-25117	871	44	wotc	wotc	NOUN
inlawrev-25117	871	45	”	"	PUNCT
inlawrev-25117	871	46	)	)	PUNCT
inlawrev-25117	871	47	.	.	PUNCT
inlawrev-25117	872	1	126	126	NUM
inlawrev-25117	872	2	we	we	PRON
inlawrev-25117	872	3	are	be	AUX
inlawrev-25117	872	4	aware	aware	ADJ
inlawrev-25117	872	5	that	that	SCONJ
inlawrev-25117	872	6	this	this	DET
inlawrev-25117	872	7	limitation	limitation	NOUN
inlawrev-25117	872	8	excludes	exclude	VERB
inlawrev-25117	872	9	many	many	ADJ
inlawrev-25117	872	10	worthy	worthy	ADJ
inlawrev-25117	872	11	communities	community	NOUN
inlawrev-25117	872	12	,	,	PUNCT
inlawrev-25117	872	13	such	such	ADJ
inlawrev-25117	872	14	as	as	ADP
inlawrev-25117	872	15	poor	poor	ADJ
inlawrev-25117	872	16	areas	area	NOUN
inlawrev-25117	872	17	within	within	ADP
inlawrev-25117	872	18	cities	city	NOUN
inlawrev-25117	872	19	.	.	PUNCT
inlawrev-25117	873	1	however	however	ADV
inlawrev-25117	873	2	,	,	PUNCT
inlawrev-25117	873	3	we	we	PRON
inlawrev-25117	873	4	would	would	AUX
inlawrev-25117	873	5	like	like	VERB
inlawrev-25117	873	6	to	to	PART
inlawrev-25117	873	7	focus	focus	VERB
inlawrev-25117	873	8	the	the	DET
inlawrev-25117	873	9	proposal	proposal	NOUN
inlawrev-25117	873	10	on	on	ADP
inlawrev-25117	873	11	the	the	DET
inlawrev-25117	873	12	area	area	NOUN
inlawrev-25117	873	13	where	where	SCONJ
inlawrev-25117	873	14	the	the	DET
inlawrev-25117	873	15	data	datum	NOUN
inlawrev-25117	873	16	reported	report	VERB
inlawrev-25117	873	17	above	above	ADV
inlawrev-25117	873	18	indicates	indicate	VERB
inlawrev-25117	873	19	the	the	DET
inlawrev-25117	873	20	most	most	ADV
inlawrev-25117	873	21	widespread	widespread	ADJ
inlawrev-25117	873	22	problems	problem	NOUN
inlawrev-25117	873	23	,	,	PUNCT
inlawrev-25117	873	24	and	and	CCONJ
inlawrev-25117	873	25	there	there	PRON
inlawrev-25117	873	26	are	be	VERB
inlawrev-25117	873	27	many	many	ADJ
inlawrev-25117	873	28	other	other	ADJ
inlawrev-25117	873	29	proposals	proposal	NOUN
inlawrev-25117	873	30	directed	direct	VERB
inlawrev-25117	873	31	at	at	ADP
inlawrev-25117	873	32	helping	help	VERB
inlawrev-25117	873	33	poor	poor	ADJ
inlawrev-25117	873	34	areas	area	NOUN
inlawrev-25117	873	35	within	within	ADP
inlawrev-25117	873	36	cities	city	NOUN
inlawrev-25117	873	37	that	that	PRON
inlawrev-25117	873	38	are	be	AUX
inlawrev-25117	873	39	differently	differently	ADV
inlawrev-25117	873	40	structured	structure	VERB
inlawrev-25117	873	41	and	and	CCONJ
inlawrev-25117	873	42	therefore	therefore	ADV
inlawrev-25117	873	43	less	less	ADV
inlawrev-25117	873	44	prone	prone	ADJ
inlawrev-25117	873	45	to	to	ADP
inlawrev-25117	873	46	gentrification	gentrification	NOUN
inlawrev-25117	873	47	issues	issue	NOUN
inlawrev-25117	873	48	.	.	PUNCT
inlawrev-25117	874	1	127	127	NUM
inlawrev-25117	874	2	one	one	NUM
inlawrev-25117	874	3	potential	potential	ADJ
inlawrev-25117	874	4	critique	critique	NOUN
inlawrev-25117	874	5	with	with	ADP
inlawrev-25117	874	6	our	our	PRON
inlawrev-25117	874	7	proposed	propose	VERB
inlawrev-25117	874	8	definition	definition	NOUN
inlawrev-25117	874	9	is	be	AUX
inlawrev-25117	874	10	that	that	SCONJ
inlawrev-25117	874	11	it	it	PRON
inlawrev-25117	874	12	focuses	focus	VERB
inlawrev-25117	874	13	on	on	ADP
inlawrev-25117	874	14	the	the	DET
inlawrev-25117	874	15	red	red	ADJ
inlawrev-25117	874	16	areas	area	NOUN
inlawrev-25117	874	17	and	and	CCONJ
inlawrev-25117	874	18	excludes	exclude	VERB
inlawrev-25117	874	19	the	the	DET
inlawrev-25117	874	20	blue	blue	ADJ
inlawrev-25117	874	21	areas	area	NOUN
inlawrev-25117	874	22	.	.	PUNCT
inlawrev-25117	875	1	that	that	PRON
inlawrev-25117	875	2	is	be	AUX
inlawrev-25117	875	3	the	the	DET
inlawrev-25117	875	4	result	result	NOUN
inlawrev-25117	875	5	of	of	ADP
inlawrev-25117	875	6	excluding	exclude	VERB
inlawrev-25117	875	7	cities	city	NOUN
inlawrev-25117	875	8	where	where	SCONJ
inlawrev-25117	875	9	most	most	ADJ
inlawrev-25117	875	10	democratic	democratic	ADJ
inlawrev-25117	875	11	voters	voter	NOUN
inlawrev-25117	875	12	live	live	VERB
inlawrev-25117	875	13	.	.	PUNCT
inlawrev-25117	876	1	but	but	CCONJ
inlawrev-25117	876	2	there	there	PRON
inlawrev-25117	876	3	are	be	VERB
inlawrev-25117	876	4	plenty	plenty	NOUN
inlawrev-25117	876	5	of	of	ADP
inlawrev-25117	876	6	blue	blue	ADJ
inlawrev-25117	876	7	areas	area	NOUN
inlawrev-25117	876	8	within	within	ADP
inlawrev-25117	876	9	the	the	DET
inlawrev-25117	876	10	definition	definition	NOUN
inlawrev-25117	876	11	,	,	PUNCT
inlawrev-25117	876	12	such	such	ADJ
inlawrev-25117	876	13	as	as	ADP
inlawrev-25117	876	14	rural	rural	ADJ
inlawrev-25117	876	15	opportunity	opportunity	NOUN
inlawrev-25117	876	16	zones	zone	NOUN
inlawrev-25117	876	17	in	in	ADP
inlawrev-25117	876	18	massachusetts	massachusetts	PROPN
inlawrev-25117	876	19	,	,	PUNCT
inlawrev-25117	876	20	or	or	CCONJ
inlawrev-25117	876	21	most	most	ADJ
inlawrev-25117	876	22	of	of	ADP
inlawrev-25117	876	23	puerto	puerto	PROPN
inlawrev-25117	876	24	rico	rico	PROPN
inlawrev-25117	876	25	.	.	PUNCT
inlawrev-25117	877	1	the	the	DET
inlawrev-25117	877	2	exclusion	exclusion	NOUN
inlawrev-25117	877	3	of	of	ADP
inlawrev-25117	877	4	cities	city	NOUN
inlawrev-25117	877	5	is	be	AUX
inlawrev-25117	877	6	necessary	necessary	ADJ
inlawrev-25117	877	7	to	to	PART
inlawrev-25117	877	8	avoid	avoid	VERB
inlawrev-25117	877	9	precisely	precisely	ADV
inlawrev-25117	877	10	the	the	DET
inlawrev-25117	877	11	ability	ability	NOUN
inlawrev-25117	877	12	of	of	ADP
inlawrev-25117	877	13	amazon	amazon	NOUN
inlawrev-25117	877	14	and	and	CCONJ
inlawrev-25117	877	15	its	its	PRON
inlawrev-25117	877	16	ilk	ilk	NOUN
inlawrev-25117	877	17	to	to	PART
inlawrev-25117	877	18	choose	choose	VERB
inlawrev-25117	877	19	opportunity	opportunity	NOUN
inlawrev-25117	877	20	zones	zone	NOUN
inlawrev-25117	877	21	within	within	ADP
inlawrev-25117	877	22	the	the	DET
inlawrev-25117	877	23	new	new	PROPN
inlawrev-25117	877	24	york	york	PROPN
inlawrev-25117	877	25	city	city	PROPN
inlawrev-25117	877	26	or	or	CCONJ
inlawrev-25117	877	27	washington	washington	PROPN
inlawrev-25117	877	28	,	,	PUNCT
inlawrev-25117	877	29	d.c	d.c	PROPN
inlawrev-25117	877	30	.	.	PROPN
inlawrev-25117	877	31	,	,	PUNCT
inlawrev-25117	877	32	metropolitan	metropolitan	ADJ
inlawrev-25117	877	33	areas	area	NOUN
inlawrev-25117	877	34	.	.	PUNCT
inlawrev-25117	878	1	another	another	DET
inlawrev-25117	878	2	critique	critique	NOUN
inlawrev-25117	878	3	is	be	AUX
inlawrev-25117	878	4	that	that	SCONJ
inlawrev-25117	878	5	the	the	DET
inlawrev-25117	878	6	proposal	proposal	NOUN
inlawrev-25117	878	7	is	be	AUX
inlawrev-25117	878	8	racially	racially	ADV
inlawrev-25117	878	9	biased	bias	VERB
inlawrev-25117	878	10	toward	toward	ADP
inlawrev-25117	878	11	where	where	SCONJ
inlawrev-25117	878	12	white	white	ADJ
inlawrev-25117	878	13	people	people	NOUN
inlawrev-25117	878	14	live	live	VERB
inlawrev-25117	878	15	.	.	PUNCT
inlawrev-25117	879	1	but	but	CCONJ
inlawrev-25117	879	2	that	that	PRON
inlawrev-25117	879	3	is	be	AUX
inlawrev-25117	879	4	not	not	PART
inlawrev-25117	879	5	accurate	accurate	ADJ
inlawrev-25117	879	6	,	,	PUNCT
inlawrev-25117	879	7	because	because	SCONJ
inlawrev-25117	879	8	plenty	plenty	NOUN
inlawrev-25117	879	9	of	of	ADP
inlawrev-25117	879	10	minorities	minority	NOUN
inlawrev-25117	879	11	live	live	VERB
inlawrev-25117	879	12	in	in	ADP
inlawrev-25117	879	13	rural	rural	ADJ
inlawrev-25117	879	14	areas	area	NOUN
inlawrev-25117	879	15	.	.	PUNCT
inlawrev-25117	880	1	128	128	NUM
inlawrev-25117	880	2	furthermore	furthermore	ADV
inlawrev-25117	880	3	,	,	PUNCT
inlawrev-25117	880	4	mehrsa	mehrsa	NOUN
inlawrev-25117	880	5	baradaran	baradaran	PROPN
inlawrev-25117	880	6	has	have	AUX
inlawrev-25117	880	7	shown	show	VERB
inlawrev-25117	880	8	that	that	SCONJ
inlawrev-25117	880	9	economic	economic	ADJ
inlawrev-25117	880	10	challenges	challenge	NOUN
inlawrev-25117	880	11	in	in	ADP
inlawrev-25117	880	12	majority	majority	NOUN
inlawrev-25117	880	13	-	-	PUNCT
inlawrev-25117	880	14	minority	minority	NOUN
inlawrev-25117	880	15	urban	urban	ADJ
inlawrev-25117	880	16	areas	area	NOUN
inlawrev-25117	880	17	can	can	AUX
inlawrev-25117	880	18	not	not	PART
inlawrev-25117	880	19	be	be	AUX
inlawrev-25117	880	20	resolved	resolve	VERB
inlawrev-25117	880	21	by	by	ADP
inlawrev-25117	880	22	spatially	spatially	ADV
inlawrev-25117	880	23	targeted	target	VERB
inlawrev-25117	880	24	policies	policy	NOUN
inlawrev-25117	880	25	,	,	PUNCT
inlawrev-25117	880	26	because	because	SCONJ
inlawrev-25117	880	27	they	they	PRON
inlawrev-25117	880	28	frequently	frequently	ADV
inlawrev-25117	880	29	lead	lead	VERB
inlawrev-25117	880	30	to	to	ADP
inlawrev-25117	880	31	gentrification	gentrification	NOUN
inlawrev-25117	880	32	and	and	CCONJ
inlawrev-25117	880	33	displacement	displacement	NOUN
inlawrev-25117	880	34	.	.	PUNCT
inlawrev-25117	881	1	129	129	NUM
inlawrev-25117	881	2	b.	b.	PROPN
inlawrev-25117	881	3	tax	tax	NOUN
inlawrev-25117	881	4	incentive	incentive	NOUN
inlawrev-25117	881	5	currently	currently	ADV
inlawrev-25117	881	6	,	,	PUNCT
inlawrev-25117	881	7	the	the	DET
inlawrev-25117	881	8	tax	tax	NOUN
inlawrev-25117	881	9	benefits	benefit	NOUN
inlawrev-25117	881	10	offered	offer	VERB
inlawrev-25117	881	11	by	by	ADP
inlawrev-25117	881	12	opportunity	opportunity	NOUN
inlawrev-25117	881	13	zones	zone	NOUN
inlawrev-25117	881	14	are	be	AUX
inlawrev-25117	881	15	limited	limit	VERB
inlawrev-25117	881	16	to	to	ADP
inlawrev-25117	881	17	capital	capital	NOUN
inlawrev-25117	881	18	gains	gain	NOUN
inlawrev-25117	881	19	,	,	PUNCT
inlawrev-25117	881	20	to	to	ADP
inlawrev-25117	881	21	the	the	DET
inlawrev-25117	881	22	extent	extent	NOUN
inlawrev-25117	881	23	properly	properly	ADV
inlawrev-25117	881	24	invested	invest	VERB
inlawrev-25117	881	25	in	in	ADP
inlawrev-25117	881	26	an	an	DET
inlawrev-25117	881	27	opportunity	opportunity	NOUN
inlawrev-25117	881	28	zone	zone	NOUN
inlawrev-25117	881	29	.	.	PUNCT
inlawrev-25117	882	1	an	an	DET
inlawrev-25117	882	2	investor	investor	NOUN
inlawrev-25117	882	3	who	who	PRON
inlawrev-25117	882	4	has	have	AUX
inlawrev-25117	882	5	unrealized	unrealize	VERB
inlawrev-25117	882	6	appreciation	appreciation	NOUN
inlawrev-25117	882	7	in	in	ADP
inlawrev-25117	882	8	capital	capital	NOUN
inlawrev-25117	882	9	assets	asset	NOUN
inlawrev-25117	882	10	can	can	AUX
inlawrev-25117	882	11	invest	invest	VERB
inlawrev-25117	882	12	his	his	PRON
inlawrev-25117	882	13	gain	gain	NOUN
inlawrev-25117	882	14	in	in	ADP
inlawrev-25117	882	15	a	a	DET
inlawrev-25117	882	16	project	project	NOUN
inlawrev-25117	882	17	in	in	ADP
inlawrev-25117	882	18	an	an	DET
inlawrev-25117	882	19	opportunity	opportunity	NOUN
inlawrev-25117	882	20	zone	zone	NOUN
inlawrev-25117	882	21	,	,	PUNCT
inlawrev-25117	882	22	and	and	CCONJ
inlawrev-25117	882	23	if	if	SCONJ
inlawrev-25117	882	24	she	she	PRON
inlawrev-25117	882	25	waits	wait	VERB
inlawrev-25117	882	26	long	long	ADV
inlawrev-25117	882	27	enough	enough	ADV
inlawrev-25117	882	28	,	,	PUNCT
inlawrev-25117	882	29	she	she	PRON
inlawrev-25117	882	30	can	can	AUX
inlawrev-25117	882	31	defer	defer	VERB
inlawrev-25117	882	32	the	the	DET
inlawrev-25117	882	33	original	original	ADJ
inlawrev-25117	882	34	gain	gain	NOUN
inlawrev-25117	882	35	51(d)(5)(c	51(d)(5)(c	NUM
inlawrev-25117	882	36	)	)	PUNCT
inlawrev-25117	882	37	(	(	PUNCT
inlawrev-25117	882	38	2020	2020	NUM
inlawrev-25117	882	39	)	)	PUNCT
inlawrev-25117	882	40	.	.	PUNCT
inlawrev-25117	883	1	126	126	NUM
inlawrev-25117	883	2	.	.	PUNCT
inlawrev-25117	883	3	i.r.c	i.r.c	NOUN
inlawrev-25117	883	4	.	.	PUNCT
inlawrev-25117	884	1	§	§	PROPN
inlawrev-25117	884	2	51	51	NUM
inlawrev-25117	884	3	.	.	PUNCT
inlawrev-25117	884	4	targeted	target	VERB
inlawrev-25117	884	5	groups	group	NOUN
inlawrev-25117	884	6	include	include	VERB
inlawrev-25117	884	7	an	an	DET
inlawrev-25117	884	8	individual	individual	NOUN
inlawrev-25117	884	9	who	who	PRON
inlawrev-25117	884	10	,	,	PUNCT
inlawrev-25117	884	11	on	on	ADP
inlawrev-25117	884	12	the	the	DET
inlawrev-25117	884	13	date	date	NOUN
inlawrev-25117	884	14	of	of	ADP
inlawrev-25117	884	15	hiring	hiring	NOUN
inlawrev-25117	884	16	is	be	AUX
inlawrev-25117	884	17	at	at	ADP
inlawrev-25117	884	18	least	least	ADV
inlawrev-25117	884	19	18	18	NUM
inlawrev-25117	884	20	years	year	NOUN
inlawrev-25117	884	21	old	old	ADJ
inlawrev-25117	884	22	and	and	CCONJ
inlawrev-25117	884	23	under	under	ADP
inlawrev-25117	884	24	40	40	NUM
inlawrev-25117	884	25	,	,	PUNCT
inlawrev-25117	884	26	resides	reside	VERB
inlawrev-25117	884	27	within	within	ADP
inlawrev-25117	884	28	an	an	DET
inlawrev-25117	884	29	empowerment	empowerment	NOUN
inlawrev-25117	884	30	zone	zone	NOUN
inlawrev-25117	884	31	,	,	PUNCT
inlawrev-25117	884	32	an	an	DET
inlawrev-25117	884	33	enterprise	enterprise	NOUN
inlawrev-25117	884	34	community	community	NOUN
inlawrev-25117	884	35	or	or	CCONJ
inlawrev-25117	884	36	a	a	DET
inlawrev-25117	884	37	renewal	renewal	NOUN
inlawrev-25117	884	38	community	community	NOUN
inlawrev-25117	884	39	,	,	PUNCT
inlawrev-25117	884	40	and	and	CCONJ
inlawrev-25117	884	41	continues	continue	VERB
inlawrev-25117	884	42	to	to	PART
inlawrev-25117	884	43	reside	reside	VERB
inlawrev-25117	884	44	at	at	ADP
inlawrev-25117	884	45	the	the	DET
inlawrev-25117	884	46	locations	location	NOUN
inlawrev-25117	884	47	after	after	ADP
inlawrev-25117	884	48	employment	employment	NOUN
inlawrev-25117	884	49	.	.	PUNCT
inlawrev-25117	885	1	127	127	NUM
inlawrev-25117	885	2	.	.	PUNCT
inlawrev-25117	886	1	see	see	VERB
inlawrev-25117	886	2	pete	pete	PROPN
inlawrev-25117	886	3	buttigieg	buttigieg	PROPN
inlawrev-25117	886	4	’s	’s	PART
inlawrev-25117	886	5	douglass	douglass	PROPN
inlawrev-25117	886	6	plan	plan	PROPN
inlawrev-25117	886	7	,	,	PUNCT
inlawrev-25117	886	8	“	"	PUNCT
inlawrev-25117	886	9	a	a	DET
inlawrev-25117	886	10	specific	specific	ADJ
inlawrev-25117	886	11	plan	plan	NOUN
inlawrev-25117	886	12	for	for	ADP
inlawrev-25117	886	13	black	black	PROPN
inlawrev-25117	886	14	america	america	PROPN
inlawrev-25117	886	15	”	"	PUNCT
inlawrev-25117	886	16	which	which	PRON
inlawrev-25117	886	17	“	"	PUNCT
inlawrev-25117	886	18	establishes	establish	VERB
inlawrev-25117	886	19	a	a	DET
inlawrev-25117	886	20	deep	deep	ADJ
inlawrev-25117	886	21	and	and	CCONJ
inlawrev-25117	886	22	solid	solid	ADJ
inlawrev-25117	886	23	foundation	foundation	NOUN
inlawrev-25117	886	24	for	for	ADP
inlawrev-25117	886	25	racial	racial	ADJ
inlawrev-25117	886	26	and	and	CCONJ
inlawrev-25117	886	27	economic	economic	ADJ
inlawrev-25117	886	28	justice	justice	NOUN
inlawrev-25117	886	29	for	for	ADP
inlawrev-25117	886	30	all	all	DET
inlawrev-25117	886	31	communities	community	NOUN
inlawrev-25117	886	32	of	of	ADP
inlawrev-25117	886	33	color	color	NOUN
inlawrev-25117	886	34	and	and	CCONJ
inlawrev-25117	886	35	for	for	ADP
inlawrev-25117	886	36	all	all	DET
inlawrev-25117	886	37	americans	americans	PROPN
inlawrev-25117	886	38	,	,	PUNCT
inlawrev-25117	886	39	”	"	PUNCT
inlawrev-25117	886	40	pete	pete	NOUN
inlawrev-25117	886	41	buttigieg	buttigieg	PROPN
inlawrev-25117	886	42	,	,	PUNCT
inlawrev-25117	886	43	the	the	DET
inlawrev-25117	886	44	douglass	douglass	NOUN
inlawrev-25117	886	45	plan	plan	PROPN
inlawrev-25117	886	46	:	:	PUNCT
inlawrev-25117	886	47	a	a	DET
inlawrev-25117	886	48	comprehensive	comprehensive	ADJ
inlawrev-25117	886	49	investment	investment	NOUN
inlawrev-25117	886	50	in	in	ADP
inlawrev-25117	886	51	the	the	DET
inlawrev-25117	886	52	empowerment	empowerment	NOUN
inlawrev-25117	886	53	of	of	ADP
inlawrev-25117	886	54	black	black	PROPN
inlawrev-25117	886	55	america	america	PROPN
inlawrev-25117	886	56	,	,	PUNCT
inlawrev-25117	886	57	pete2020	pete2020	PROPN
inlawrev-25117	886	58	,	,	PUNCT
inlawrev-25117	886	59	https://htv-prod-media.s3.amazonaws.com/	https://htv-prod-media.s3.amazonaws.com/	NOUN
inlawrev-25117	886	60	files	file	NOUN
inlawrev-25117	886	61	/	/	SYM
inlawrev-25117	886	62	buttigiegracialjusticeplan-1562814122.pdf	buttigiegracialjusticeplan-1562814122.pdf	PROPN
inlawrev-25117	887	1	[	[	X
inlawrev-25117	887	2	perma.cc/9fkc-kv82	perma.cc/9fkc-kv82	X
inlawrev-25117	887	3	]	]	X
inlawrev-25117	887	4	;	;	PUNCT
inlawrev-25117	887	5	see	see	VERB
inlawrev-25117	887	6	also	also	ADV
inlawrev-25117	887	7	bernie	bernie	PROPN
inlawrev-25117	887	8	sanders	sanders	PROPN
inlawrev-25117	887	9	,	,	PUNCT
inlawrev-25117	887	10	bernie	bernie	PROPN
inlawrev-25117	887	11	sanders	sanders	PROPN
inlawrev-25117	887	12	:	:	PUNCT
inlawrev-25117	887	13	the	the	DET
inlawrev-25117	887	14	straightest	straight	ADJ
inlawrev-25117	887	15	path	path	NOUN
inlawrev-25117	887	16	to	to	ADP
inlawrev-25117	887	17	racial	racial	ADJ
inlawrev-25117	887	18	equality	equality	NOUN
inlawrev-25117	887	19	is	be	AUX
inlawrev-25117	887	20	through	through	ADP
inlawrev-25117	887	21	the	the	DET
inlawrev-25117	887	22	one	one	NUM
inlawrev-25117	887	23	percent	percent	NOUN
inlawrev-25117	887	24	,	,	PUNCT
inlawrev-25117	887	25	the	the	DET
inlawrev-25117	887	26	wash	wash	NOUN
inlawrev-25117	887	27	.	.	PUNCT
inlawrev-25117	888	1	post	post	NOUN
inlawrev-25117	888	2	(	(	PUNCT
inlawrev-25117	888	3	july	july	PROPN
inlawrev-25117	888	4	10	10	NUM
inlawrev-25117	888	5	,	,	PUNCT
inlawrev-25117	888	6	2019	2019	NUM
inlawrev-25117	888	7	)	)	PUNCT
inlawrev-25117	888	8	,	,	PUNCT
inlawrev-25117	888	9	https://www.washingtonpost.com/opinions/bernie-sanders-the-straightestpath-to-racial-equality-is-through-the-one-percent/2019/07/10/730a7206-9f6b-11e9-b27fed2942f73d70_story.html	https://www.washingtonpost.com/opinions/bernie-sanders-the-straightestpath-to-racial-equality-is-through-the-one-percent/2019/07/10/730a7206-9f6b-11e9-b27fed2942f73d70_story.html	VERB
inlawrev-25117	889	1	[	[	X
inlawrev-25117	889	2	perma.cc/a5tk-mq76	perma.cc/a5tk-mq76	X
inlawrev-25117	889	3	]	]	SYM
inlawrev-25117	889	4	.	.	PUNCT
inlawrev-25117	890	1	128	128	NUM
inlawrev-25117	890	2	.	.	PUNCT
inlawrev-25117	891	1	see	see	VERB
inlawrev-25117	891	2	elizabeth	elizabeth	PROPN
inlawrev-25117	891	3	catte	catte	PROPN
inlawrev-25117	891	4	,	,	PUNCT
inlawrev-25117	891	5	what	what	PRON
inlawrev-25117	891	6	you	you	PRON
inlawrev-25117	891	7	are	be	AUX
inlawrev-25117	891	8	getting	get	VERB
inlawrev-25117	891	9	wrong	wrong	ADJ
inlawrev-25117	891	10	about	about	ADP
inlawrev-25117	891	11	appalachia	appalachia	PROPN
inlawrev-25117	891	12	(	(	PUNCT
inlawrev-25117	891	13	2018	2018	NUM
inlawrev-25117	891	14	)	)	PUNCT
inlawrev-25117	891	15	(	(	PUNCT
inlawrev-25117	891	16	catte	catte	VERB
inlawrev-25117	891	17	’s	’s	PART
inlawrev-25117	891	18	devastating	devastating	ADJ
inlawrev-25117	891	19	critique	critique	NOUN
inlawrev-25117	891	20	of	of	ADP
inlawrev-25117	891	21	jd	jd	PROPN
inlawrev-25117	891	22	vance	vance	PROPN
inlawrev-25117	891	23	’s	’s	PART
inlawrev-25117	891	24	hillbilly	hillbilly	ADV
inlawrev-25117	891	25	elegy	elegy	NOUN
inlawrev-25117	891	26	,	,	PUNCT
inlawrev-25117	891	27	written	write	VERB
inlawrev-25117	891	28	from	from	ADP
inlawrev-25117	891	29	the	the	DET
inlawrev-25117	891	30	perspective	perspective	NOUN
inlawrev-25117	891	31	of	of	ADP
inlawrev-25117	891	32	an	an	DET
inlawrev-25117	891	33	african	african	ADJ
inlawrev-25117	891	34	american	american	ADJ
inlawrev-25117	891	35	woman	woman	NOUN
inlawrev-25117	891	36	who	who	PRON
inlawrev-25117	891	37	lives	live	VERB
inlawrev-25117	891	38	in	in	ADP
inlawrev-25117	891	39	west	west	PROPN
inlawrev-25117	891	40	virginia	virginia	PROPN
inlawrev-25117	891	41	)	)	PUNCT
inlawrev-25117	891	42	.	.	PUNCT
inlawrev-25117	892	1	129	129	NUM
inlawrev-25117	892	2	.	.	PUNCT
inlawrev-25117	893	1	mehrsa	mehrsa	PROPN
inlawrev-25117	893	2	baradaran	baradaran	PROPN
inlawrev-25117	893	3	,	,	PUNCT
inlawrev-25117	893	4	the	the	DET
inlawrev-25117	893	5	color	color	NOUN
inlawrev-25117	893	6	of	of	ADP
inlawrev-25117	893	7	money	money	NOUN
inlawrev-25117	893	8	:	:	PUNCT
inlawrev-25117	893	9	black	black	ADJ
inlawrev-25117	893	10	banks	bank	NOUN
inlawrev-25117	893	11	and	and	CCONJ
inlawrev-25117	893	12	the	the	DET
inlawrev-25117	893	13	racial	racial	ADJ
inlawrev-25117	893	14	wealth	wealth	NOUN
inlawrev-25117	893	15	gap	gap	NOUN
inlawrev-25117	893	16	(	(	PUNCT
inlawrev-25117	893	17	2017	2017	NUM
inlawrev-25117	893	18	)	)	PUNCT
inlawrev-25117	893	19	.	.	PUNCT
inlawrev-25117	894	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	894	2	42348943-ilr-53-3_text.indd	42348943-ilr-53-3_text.indd	NUM
inlawrev-25117	894	3	42	42	NUM
inlawrev-25117	894	4	12/14/20	12/14/20	NUM
inlawrev-25117	894	5	9:49	9:49	NUM
inlawrev-25117	894	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	894	7	9:49	9:49	NUM
inlawrev-25117	894	8	am	am	NOUN
inlawrev-25117	894	9	2020	2020	NUM
inlawrev-25117	894	10	]	]	X
inlawrev-25117	894	11	federalizing	federalize	VERB
inlawrev-25117	894	12	tax	tax	NOUN
inlawrev-25117	894	13	justice	justice	NOUN
inlawrev-25117	894	14	493	493	NUM
inlawrev-25117	894	15	and	and	CCONJ
inlawrev-25117	894	16	exempt	exempt	VERB
inlawrev-25117	894	17	any	any	DET
inlawrev-25117	894	18	further	further	ADJ
inlawrev-25117	894	19	gain	gain	NOUN
inlawrev-25117	894	20	from	from	ADP
inlawrev-25117	894	21	capital	capital	NOUN
inlawrev-25117	894	22	gain	gain	NOUN
inlawrev-25117	894	23	taxation	taxation	NOUN
inlawrev-25117	894	24	.	.	PUNCT
inlawrev-25117	895	1	130	130	NUM
inlawrev-25117	895	2	to	to	PART
inlawrev-25117	895	3	address	address	VERB
inlawrev-25117	895	4	the	the	DET
inlawrev-25117	895	5	gap	gap	NOUN
inlawrev-25117	895	6	between	between	ADP
inlawrev-25117	895	7	the	the	DET
inlawrev-25117	895	8	coasts	coast	NOUN
inlawrev-25117	895	9	and	and	CCONJ
inlawrev-25117	895	10	the	the	DET
inlawrev-25117	895	11	heartland	heartland	NOUN
inlawrev-25117	895	12	,	,	PUNCT
inlawrev-25117	895	13	something	something	PRON
inlawrev-25117	895	14	more	more	ADV
inlawrev-25117	895	15	radical	radical	ADJ
inlawrev-25117	895	16	is	be	AUX
inlawrev-25117	895	17	needed	need	VERB
inlawrev-25117	895	18	.	.	PUNCT
inlawrev-25117	896	1	specifically	specifically	ADV
inlawrev-25117	896	2	,	,	PUNCT
inlawrev-25117	896	3	we	we	PRON
inlawrev-25117	896	4	need	need	VERB
inlawrev-25117	896	5	to	to	PART
inlawrev-25117	896	6	create	create	VERB
inlawrev-25117	896	7	an	an	DET
inlawrev-25117	896	8	incentive	incentive	NOUN
inlawrev-25117	896	9	for	for	SCONJ
inlawrev-25117	896	10	large	large	ADJ
inlawrev-25117	896	11	employers	employer	NOUN
inlawrev-25117	896	12	to	to	PART
inlawrev-25117	896	13	move	move	VERB
inlawrev-25117	896	14	long	long	ADV
inlawrev-25117	896	15	-	-	PUNCT
inlawrev-25117	896	16	lasting	last	VERB
inlawrev-25117	896	17	jobs	job	NOUN
inlawrev-25117	896	18	to	to	ADP
inlawrev-25117	896	19	the	the	DET
inlawrev-25117	896	20	targeted	target	VERB
inlawrev-25117	896	21	opportunity	opportunity	NOUN
inlawrev-25117	896	22	zones	zone	NOUN
inlawrev-25117	896	23	.	.	PUNCT
inlawrev-25117	897	1	the	the	DET
inlawrev-25117	897	2	obvious	obvious	ADJ
inlawrev-25117	897	3	kind	kind	NOUN
inlawrev-25117	897	4	of	of	ADP
inlawrev-25117	897	5	tax	tax	NOUN
inlawrev-25117	897	6	incentive	incentive	NOUN
inlawrev-25117	897	7	would	would	AUX
inlawrev-25117	897	8	be	be	AUX
inlawrev-25117	897	9	some	some	DET
inlawrev-25117	897	10	kind	kind	NOUN
inlawrev-25117	897	11	of	of	ADP
inlawrev-25117	897	12	jobs	job	NOUN
inlawrev-25117	897	13	tax	tax	NOUN
inlawrev-25117	897	14	credit	credit	NOUN
inlawrev-25117	897	15	,	,	PUNCT
inlawrev-25117	897	16	like	like	ADP
inlawrev-25117	897	17	the	the	DET
inlawrev-25117	897	18	enlarging	enlarge	VERB
inlawrev-25117	897	19	the	the	DET
inlawrev-25117	897	20	current	current	ADJ
inlawrev-25117	897	21	wotc	wotc	NOUN
inlawrev-25117	897	22	.	.	PUNCT
inlawrev-25117	898	1	the	the	DET
inlawrev-25117	898	2	wotc	wotc	PROPN
inlawrev-25117	898	3	is	be	AUX
inlawrev-25117	898	4	currently	currently	ADV
inlawrev-25117	898	5	available	available	ADJ
inlawrev-25117	898	6	for	for	ADP
inlawrev-25117	898	7	wages	wage	NOUN
inlawrev-25117	898	8	paid	pay	VERB
inlawrev-25117	898	9	by	by	ADP
inlawrev-25117	898	10	employers	employer	NOUN
inlawrev-25117	898	11	who	who	PRON
inlawrev-25117	898	12	hire	hire	VERB
inlawrev-25117	898	13	individuals	individual	NOUN
inlawrev-25117	898	14	(	(	PUNCT
inlawrev-25117	898	15	on	on	ADP
inlawrev-25117	898	16	or	or	CCONJ
inlawrev-25117	898	17	before	before	ADP
inlawrev-25117	898	18	the	the	DET
inlawrev-25117	898	19	end	end	NOUN
inlawrev-25117	898	20	of	of	ADP
inlawrev-25117	898	21	2019	2019	NUM
inlawrev-25117	898	22	)	)	PUNCT
inlawrev-25117	898	23	from	from	ADP
inlawrev-25117	898	24	certain	certain	ADJ
inlawrev-25117	898	25	targeted	target	VERB
inlawrev-25117	898	26	groups	group	NOUN
inlawrev-25117	898	27	.	.	PUNCT
inlawrev-25117	899	1	131	131	NUM
inlawrev-25117	899	2	the	the	DET
inlawrev-25117	899	3	credit	credit	NOUN
inlawrev-25117	899	4	for	for	ADP
inlawrev-25117	899	5	a	a	DET
inlawrev-25117	899	6	tax	tax	NOUN
inlawrev-25117	899	7	year	year	NOUN
inlawrev-25117	899	8	equals	equal	VERB
inlawrev-25117	899	9	40	40	NUM
inlawrev-25117	899	10	percent	percent	NOUN
inlawrev-25117	899	11	(	(	PUNCT
inlawrev-25117	899	12	or	or	CCONJ
inlawrev-25117	899	13	25	25	NUM
inlawrev-25117	899	14	percent	percent	NOUN
inlawrev-25117	899	15	in	in	ADP
inlawrev-25117	899	16	case	case	NOUN
inlawrev-25117	899	17	of	of	ADP
inlawrev-25117	899	18	wages	wage	NOUN
inlawrev-25117	899	19	attributable	attributable	ADJ
inlawrev-25117	899	20	to	to	ADP
inlawrev-25117	899	21	individuals	individual	NOUN
inlawrev-25117	899	22	meeting	meet	VERB
inlawrev-25117	899	23	only	only	ADV
inlawrev-25117	899	24	minimum	minimum	ADJ
inlawrev-25117	899	25	employment	employment	NOUN
inlawrev-25117	899	26	levels	level	NOUN
inlawrev-25117	899	27	)	)	PUNCT
inlawrev-25117	899	28	of	of	ADP
inlawrev-25117	899	29	qualified	qualified	ADJ
inlawrev-25117	899	30	first	first	ADJ
inlawrev-25117	899	31	-	-	PUNCT
inlawrev-25117	899	32	year	year	NOUN
inlawrev-25117	899	33	wages	wage	NOUN
inlawrev-25117	899	34	.	.	PUNCT
inlawrev-25117	900	1	the	the	DET
inlawrev-25117	900	2	credit	credit	NOUN
inlawrev-25117	900	3	has	have	VERB
inlawrev-25117	900	4	limited	limit	VERB
inlawrev-25117	900	5	application	application	NOUN
inlawrev-25117	900	6	mainly	mainly	ADV
inlawrev-25117	900	7	due	due	ADP
inlawrev-25117	900	8	to	to	ADP
inlawrev-25117	900	9	the	the	DET
inlawrev-25117	900	10	fact	fact	NOUN
inlawrev-25117	900	11	that	that	SCONJ
inlawrev-25117	900	12	the	the	DET
inlawrev-25117	900	13	qualified	qualified	ADJ
inlawrev-25117	900	14	first	first	ADJ
inlawrev-25117	900	15	-	-	PUNCT
inlawrev-25117	900	16	year	year	NOUN
inlawrev-25117	900	17	wages	wage	NOUN
inlawrev-25117	900	18	are	be	AUX
inlawrev-25117	900	19	generally	generally	ADV
inlawrev-25117	900	20	limited	limit	VERB
inlawrev-25117	900	21	to	to	ADP
inlawrev-25117	900	22	only	only	ADV
inlawrev-25117	900	23	the	the	DET
inlawrev-25117	900	24	first	first	ADJ
inlawrev-25117	900	25	$	$	SYM
inlawrev-25117	900	26	6,000	6,000	NUM
inlawrev-25117	900	27	paid	pay	VERB
inlawrev-25117	900	28	to	to	ADP
inlawrev-25117	900	29	each	each	DET
inlawrev-25117	900	30	member	member	NOUN
inlawrev-25117	900	31	of	of	ADP
inlawrev-25117	900	32	the	the	DET
inlawrev-25117	900	33	targeted	target	VERB
inlawrev-25117	900	34	group	group	NOUN
inlawrev-25117	900	35	during	during	ADP
inlawrev-25117	900	36	her	her	PRON
inlawrev-25117	900	37	first	first	ADJ
inlawrev-25117	900	38	year	year	NOUN
inlawrev-25117	900	39	of	of	ADP
inlawrev-25117	900	40	employment	employment	NOUN
inlawrev-25117	900	41	.	.	PUNCT
inlawrev-25117	901	1	132	132	NUM
inlawrev-25117	901	2	generally	generally	ADV
inlawrev-25117	901	3	,	,	PUNCT
inlawrev-25117	901	4	an	an	DET
inlawrev-25117	901	5	individual	individual	NOUN
inlawrev-25117	901	6	is	be	AUX
inlawrev-25117	901	7	a	a	DET
inlawrev-25117	901	8	member	member	NOUN
inlawrev-25117	901	9	of	of	ADP
inlawrev-25117	901	10	a	a	DET
inlawrev-25117	901	11	targeted	target	VERB
inlawrev-25117	901	12	group	group	NOUN
inlawrev-25117	901	13	if	if	SCONJ
inlawrev-25117	901	14	she	she	PRON
inlawrev-25117	901	15	is	be	AUX
inlawrev-25117	901	16	a	a	DET
inlawrev-25117	901	17	designated	designate	VERB
inlawrev-25117	901	18	community	community	NOUN
inlawrev-25117	901	19	resident	resident	NOUN
inlawrev-25117	901	20	.	.	PUNCT
inlawrev-25117	902	1	133	133	NUM
inlawrev-25117	902	2	interestingly	interestingly	ADV
inlawrev-25117	902	3	,	,	PUNCT
inlawrev-25117	902	4	a	a	DET
inlawrev-25117	902	5	designated	designate	VERB
inlawrev-25117	902	6	community	community	NOUN
inlawrev-25117	902	7	resident	resident	NOUN
inlawrev-25117	902	8	means	mean	VERB
inlawrev-25117	902	9	any	any	DET
inlawrev-25117	902	10	individual	individual	NOUN
inlawrev-25117	902	11	who	who	PRON
inlawrev-25117	902	12	,	,	PUNCT
inlawrev-25117	902	13	among	among	ADP
inlawrev-25117	902	14	others	other	NOUN
inlawrev-25117	902	15	,	,	PUNCT
inlawrev-25117	902	16	has	have	VERB
inlawrev-25117	902	17	her	her	PRON
inlawrev-25117	902	18	principal	principal	ADJ
inlawrev-25117	902	19	place	place	NOUN
inlawrev-25117	902	20	of	of	ADP
inlawrev-25117	902	21	abode	abode	NOUN
inlawrev-25117	902	22	within	within	ADP
inlawrev-25117	902	23	an	an	DET
inlawrev-25117	902	24	empowerment	empowerment	NOUN
inlawrev-25117	902	25	zone	zone	NOUN
inlawrev-25117	902	26	,	,	PUNCT
inlawrev-25117	902	27	enterprise	enterprise	NOUN
inlawrev-25117	902	28	community	community	NOUN
inlawrev-25117	902	29	,	,	PUNCT
inlawrev-25117	902	30	renewal	renewal	NOUN
inlawrev-25117	902	31	community	community	NOUN
inlawrev-25117	902	32	,	,	PUNCT
inlawrev-25117	902	33	or	or	CCONJ
inlawrev-25117	902	34	rural	rural	ADJ
inlawrev-25117	902	35	renewal	renewal	NOUN
inlawrev-25117	902	36	county	county	NOUN
inlawrev-25117	902	37	.	.	PUNCT
inlawrev-25117	903	1	134	134	NUM
inlawrev-25117	903	2	the	the	DET
inlawrev-25117	903	3	individual	individual	NOUN
inlawrev-25117	903	4	must	must	AUX
inlawrev-25117	903	5	continue	continue	VERB
inlawrev-25117	903	6	to	to	PART
inlawrev-25117	903	7	reside	reside	VERB
inlawrev-25117	903	8	in	in	ADP
inlawrev-25117	903	9	those	those	DET
inlawrev-25117	903	10	areas	area	NOUN
inlawrev-25117	903	11	in	in	ADP
inlawrev-25117	903	12	order	order	NOUN
inlawrev-25117	903	13	for	for	SCONJ
inlawrev-25117	903	14	wages	wage	NOUN
inlawrev-25117	903	15	to	to	PART
inlawrev-25117	903	16	qualify	qualify	VERB
inlawrev-25117	903	17	for	for	ADP
inlawrev-25117	903	18	the	the	DET
inlawrev-25117	903	19	credit	credit	NOUN
inlawrev-25117	903	20	for	for	ADP
inlawrev-25117	903	21	his	his	PRON
inlawrev-25117	903	22	or	or	CCONJ
inlawrev-25117	903	23	her	her	PRON
inlawrev-25117	903	24	employer	employer	NOUN
inlawrev-25117	903	25	.	.	PUNCT
inlawrev-25117	904	1	a	a	DET
inlawrev-25117	904	2	rural	rural	ADJ
inlawrev-25117	904	3	renewal	renewal	NOUN
inlawrev-25117	904	4	county	county	NOUN
inlawrev-25117	904	5	means	mean	VERB
inlawrev-25117	904	6	any	any	DET
inlawrev-25117	904	7	county	county	NOUN
inlawrev-25117	904	8	that	that	SCONJ
inlawrev-25117	904	9	:	:	PUNCT
inlawrev-25117	904	10	(	(	PUNCT
inlawrev-25117	904	11	i	i	NOUN
inlawrev-25117	904	12	)	)	PUNCT
inlawrev-25117	904	13	is	be	AUX
inlawrev-25117	904	14	outside	outside	ADP
inlawrev-25117	904	15	a	a	DET
inlawrev-25117	904	16	metropolitan	metropolitan	ADJ
inlawrev-25117	904	17	statistical	statistical	ADJ
inlawrev-25117	904	18	area	area	NOUN
inlawrev-25117	904	19	(	(	PUNCT
inlawrev-25117	904	20	defined	define	VERB
inlawrev-25117	904	21	as	as	ADP
inlawrev-25117	904	22	such	such	ADJ
inlawrev-25117	904	23	by	by	ADP
inlawrev-25117	904	24	the	the	DET
inlawrev-25117	904	25	office	office	NOUN
inlawrev-25117	904	26	of	of	ADP
inlawrev-25117	904	27	management	management	NOUN
inlawrev-25117	904	28	and	and	CCONJ
inlawrev-25117	904	29	budget	budget	NOUN
inlawrev-25117	904	30	)	)	PUNCT
inlawrev-25117	904	31	,	,	PUNCT
inlawrev-25117	904	32	and	and	CCONJ
inlawrev-25117	904	33	(	(	PUNCT
inlawrev-25117	904	34	ii	ii	NOUN
inlawrev-25117	904	35	)	)	PUNCT
inlawrev-25117	904	36	during	during	ADP
inlawrev-25117	904	37	the	the	DET
inlawrev-25117	904	38	five	five	NUM
inlawrev-25117	904	39	-	-	PUNCT
inlawrev-25117	904	40	year	year	NOUN
inlawrev-25117	904	41	periods	period	NOUN
inlawrev-25117	904	42	of	of	ADP
inlawrev-25117	904	43	1990	1990	NUM
inlawrev-25117	904	44	through	through	ADP
inlawrev-25117	904	45	1994	1994	NUM
inlawrev-25117	904	46	and	and	CCONJ
inlawrev-25117	904	47	1995	1995	NUM
inlawrev-25117	904	48	through	through	ADP
inlawrev-25117	904	49	1999	1999	NUM
inlawrev-25117	904	50	,	,	PUNCT
inlawrev-25117	904	51	had	have	VERB
inlawrev-25117	904	52	a	a	DET
inlawrev-25117	904	53	net	net	ADJ
inlawrev-25117	904	54	population	population	NOUN
inlawrev-25117	904	55	loss	loss	NOUN
inlawrev-25117	904	56	.	.	PUNCT
inlawrev-25117	905	1	135	135	NUM
inlawrev-25117	905	2	an	an	DET
inlawrev-25117	905	3	empirical	empirical	ADJ
inlawrev-25117	905	4	study	study	NOUN
inlawrev-25117	905	5	on	on	ADP
inlawrev-25117	905	6	the	the	DET
inlawrev-25117	905	7	wotc	wotc	NOUN
inlawrev-25117	905	8	showed	show	VERB
inlawrev-25117	905	9	that	that	SCONJ
inlawrev-25117	905	10	it	it	PRON
inlawrev-25117	905	11	has	have	VERB
inlawrev-25117	905	12	positive	positive	ADJ
inlawrev-25117	905	13	effects	effect	NOUN
inlawrev-25117	905	14	on	on	ADP
inlawrev-25117	905	15	targeted	target	VERB
inlawrev-25117	905	16	groups	group	NOUN
inlawrev-25117	905	17	in	in	ADP
inlawrev-25117	905	18	terms	term	NOUN
inlawrev-25117	905	19	of	of	ADP
inlawrev-25117	905	20	employment	employment	NOUN
inlawrev-25117	905	21	levels	level	NOUN
inlawrev-25117	905	22	,	,	PUNCT
inlawrev-25117	905	23	but	but	CCONJ
inlawrev-25117	905	24	does	do	AUX
inlawrev-25117	905	25	not	not	PART
inlawrev-25117	905	26	necessarily	necessarily	ADV
inlawrev-25117	905	27	help	help	VERB
inlawrev-25117	905	28	in	in	ADP
inlawrev-25117	905	29	increasing	increase	VERB
inlawrev-25117	905	30	wages	wage	NOUN
inlawrev-25117	905	31	in	in	ADP
inlawrev-25117	905	32	the	the	DET
inlawrev-25117	905	33	long	long	ADJ
inlawrev-25117	905	34	run	run	NOUN
inlawrev-25117	905	35	(	(	PUNCT
inlawrev-25117	905	36	although	although	SCONJ
inlawrev-25117	905	37	the	the	DET
inlawrev-25117	905	38	research	research	NOUN
inlawrev-25117	905	39	did	do	AUX
inlawrev-25117	905	40	find	find	VERB
inlawrev-25117	905	41	positive	positive	ADJ
inlawrev-25117	905	42	effects	effect	NOUN
inlawrev-25117	905	43	on	on	ADP
inlawrev-25117	905	44	wages	wage	NOUN
inlawrev-25117	905	45	increases	increase	NOUN
inlawrev-25117	905	46	for	for	ADP
inlawrev-25117	905	47	the	the	DET
inlawrev-25117	905	48	short	short	ADJ
inlawrev-25117	905	49	run	run	NOUN
inlawrev-25117	905	50	)	)	PUNCT
inlawrev-25117	905	51	.	.	PUNCT
inlawrev-25117	906	1	136	136	NUM
inlawrev-25117	906	2	one	one	NOUN
inlawrev-25117	906	3	can	can	AUX
inlawrev-25117	906	4	imagine	imagine	VERB
inlawrev-25117	906	5	a	a	DET
inlawrev-25117	906	6	much	much	ADV
inlawrev-25117	906	7	more	more	ADV
inlawrev-25117	906	8	generous	generous	ADJ
inlawrev-25117	906	9	jobs	job	NOUN
inlawrev-25117	906	10	tax	tax	NOUN
inlawrev-25117	906	11	credit	credit	NOUN
inlawrev-25117	906	12	than	than	ADP
inlawrev-25117	906	13	wotc	wotc	PROPN
inlawrev-25117	906	14	.	.	PUNCT
inlawrev-25117	907	1	under	under	ADP
inlawrev-25117	907	2	such	such	DET
inlawrev-25117	907	3	a	a	DET
inlawrev-25117	907	4	tax	tax	NOUN
inlawrev-25117	907	5	credit	credit	NOUN
inlawrev-25117	907	6	,	,	PUNCT
inlawrev-25117	907	7	for	for	ADP
inlawrev-25117	907	8	every	every	DET
inlawrev-25117	907	9	dollar	dollar	NOUN
inlawrev-25117	907	10	of	of	ADP
inlawrev-25117	907	11	wages	wage	NOUN
inlawrev-25117	907	12	paid	pay	VERB
inlawrev-25117	907	13	by	by	ADP
inlawrev-25117	907	14	a	a	DET
inlawrev-25117	907	15	corporation	corporation	NOUN
inlawrev-25117	907	16	to	to	ADP
inlawrev-25117	907	17	an	an	DET
inlawrev-25117	907	18	employee	employee	NOUN
inlawrev-25117	907	19	within	within	ADP
inlawrev-25117	907	20	the	the	DET
inlawrev-25117	907	21	target	target	NOUN
inlawrev-25117	907	22	zone	zone	NOUN
inlawrev-25117	907	23	,	,	PUNCT
inlawrev-25117	907	24	it	it	PRON
inlawrev-25117	907	25	would	would	AUX
inlawrev-25117	907	26	get	get	VERB
inlawrev-25117	907	27	a	a	DET
inlawrev-25117	907	28	full	full	ADJ
inlawrev-25117	907	29	dollar	dollar	NOUN
inlawrev-25117	907	30	reduction	reduction	NOUN
inlawrev-25117	907	31	in	in	ADP
inlawrev-25117	907	32	its	its	PRON
inlawrev-25117	907	33	corporate	corporate	ADJ
inlawrev-25117	907	34	tax	tax	NOUN
inlawrev-25117	907	35	liability	liability	NOUN
inlawrev-25117	907	36	,	,	PUNCT
inlawrev-25117	907	37	instead	instead	ADV
inlawrev-25117	907	38	of	of	ADP
inlawrev-25117	907	39	the	the	DET
inlawrev-25117	907	40	deduction	deduction	NOUN
inlawrev-25117	907	41	for	for	ADP
inlawrev-25117	907	42	paying	pay	VERB
inlawrev-25117	907	43	the	the	DET
inlawrev-25117	907	44	wage	wage	NOUN
inlawrev-25117	907	45	(	(	PUNCT
inlawrev-25117	907	46	which	which	PRON
inlawrev-25117	907	47	is	be	AUX
inlawrev-25117	907	48	only	only	ADV
inlawrev-25117	907	49	worth	worth	ADJ
inlawrev-25117	907	50	twenty	twenty	NUM
inlawrev-25117	907	51	-	-	PUNCT
inlawrev-25117	907	52	one	one	NUM
inlawrev-25117	907	53	cents	cent	NOUN
inlawrev-25117	907	54	for	for	ADP
inlawrev-25117	907	55	every	every	DET
inlawrev-25117	907	56	dollar	dollar	NOUN
inlawrev-25117	907	57	paid	pay	VERB
inlawrev-25117	907	58	)	)	PUNCT
inlawrev-25117	907	59	.	.	PUNCT
inlawrev-25117	908	1	the	the	DET
inlawrev-25117	908	2	problem	problem	NOUN
inlawrev-25117	908	3	,	,	PUNCT
inlawrev-25117	908	4	however	however	ADV
inlawrev-25117	908	5	,	,	PUNCT
inlawrev-25117	908	6	is	be	AUX
inlawrev-25117	908	7	that	that	SCONJ
inlawrev-25117	908	8	this	this	DET
inlawrev-25117	908	9	type	type	NOUN
inlawrev-25117	908	10	of	of	ADP
inlawrev-25117	908	11	credit	credit	NOUN
inlawrev-25117	908	12	may	may	AUX
inlawrev-25117	908	13	not	not	PART
inlawrev-25117	908	14	lead	lead	VERB
inlawrev-25117	908	15	to	to	ADP
inlawrev-25117	908	16	new	new	ADJ
inlawrev-25117	908	17	hires	hire	NOUN
inlawrev-25117	908	18	,	,	PUNCT
inlawrev-25117	908	19	but	but	CCONJ
inlawrev-25117	908	20	just	just	ADV
inlawrev-25117	908	21	to	to	ADP
inlawrev-25117	908	22	a	a	DET
inlawrev-25117	908	23	move	move	NOUN
inlawrev-25117	908	24	of	of	ADP
inlawrev-25117	908	25	some	some	DET
inlawrev-25117	908	26	highly	highly	ADV
inlawrev-25117	908	27	paid	pay	VERB
inlawrev-25117	908	28	130	130	NUM
inlawrev-25117	908	29	.	.	PUNCT
inlawrev-25117	909	1	the	the	DET
inlawrev-25117	909	2	focus	focus	NOUN
inlawrev-25117	909	3	on	on	ADP
inlawrev-25117	909	4	individual	individual	ADJ
inlawrev-25117	909	5	investors	investor	NOUN
inlawrev-25117	909	6	flows	flow	VERB
inlawrev-25117	909	7	from	from	ADP
inlawrev-25117	909	8	a	a	DET
inlawrev-25117	909	9	wish	wish	NOUN
inlawrev-25117	909	10	to	to	PART
inlawrev-25117	909	11	emphasize	emphasize	VERB
inlawrev-25117	909	12	entrepreneurship	entrepreneurship	NOUN
inlawrev-25117	909	13	and	and	CCONJ
inlawrev-25117	909	14	not	not	PART
inlawrev-25117	909	15	induce	induce	VERB
inlawrev-25117	909	16	corporate	corporate	ADJ
inlawrev-25117	909	17	migrations	migration	NOUN
inlawrev-25117	909	18	from	from	ADP
inlawrev-25117	909	19	other	other	ADJ
inlawrev-25117	909	20	areas	area	NOUN
inlawrev-25117	909	21	,	,	PUNCT
inlawrev-25117	909	22	but	but	CCONJ
inlawrev-25117	909	23	it	it	PRON
inlawrev-25117	909	24	seems	seem	VERB
inlawrev-25117	909	25	unlikely	unlikely	ADJ
inlawrev-25117	909	26	to	to	PART
inlawrev-25117	909	27	jump	jump	VERB
inlawrev-25117	909	28	start	start	VERB
inlawrev-25117	909	29	an	an	DET
inlawrev-25117	909	30	area	area	NOUN
inlawrev-25117	909	31	by	by	ADP
inlawrev-25117	909	32	itself	itself	PRON
inlawrev-25117	909	33	.	.	PUNCT
inlawrev-25117	910	1	silicon	silicon	PROPN
inlawrev-25117	910	2	valley	valley	PROPN
inlawrev-25117	910	3	is	be	AUX
inlawrev-25117	910	4	hard	hard	ADJ
inlawrev-25117	910	5	to	to	PART
inlawrev-25117	910	6	re	re	VERB
inlawrev-25117	910	7	-	-	VERB
inlawrev-25117	910	8	create	create	VERB
inlawrev-25117	910	9	.	.	PUNCT
inlawrev-25117	911	1	in	in	ADP
inlawrev-25117	911	2	jerusalem	jerusalem	PROPN
inlawrev-25117	911	3	,	,	PUNCT
inlawrev-25117	911	4	for	for	ADP
inlawrev-25117	911	5	example	example	NOUN
inlawrev-25117	911	6	,	,	PUNCT
inlawrev-25117	911	7	the	the	DET
inlawrev-25117	911	8	high	high	ADJ
inlawrev-25117	911	9	-	-	PUNCT
inlawrev-25117	911	10	tech	tech	NOUN
inlawrev-25117	911	11	area	area	NOUN
inlawrev-25117	911	12	began	begin	VERB
inlawrev-25117	911	13	by	by	ADP
inlawrev-25117	911	14	attracting	attract	VERB
inlawrev-25117	911	15	the	the	DET
inlawrev-25117	911	16	intel	intel	PROPN
inlawrev-25117	911	17	r&d	r&d	NOUN
inlawrev-25117	911	18	facility	facility	NOUN
inlawrev-25117	911	19	,	,	PUNCT
inlawrev-25117	911	20	and	and	CCONJ
inlawrev-25117	911	21	the	the	DET
inlawrev-25117	911	22	start	start	NOUN
inlawrev-25117	911	23	-	-	PUNCT
inlawrev-25117	911	24	ups	up	NOUN
inlawrev-25117	911	25	followed	follow	VERB
inlawrev-25117	911	26	.	.	PUNCT
inlawrev-25117	912	1	131	131	X
inlawrev-25117	912	2	.	.	PUNCT
inlawrev-25117	912	3	i.r.c	i.r.c	NOUN
inlawrev-25117	912	4	.	.	PUNCT
inlawrev-25117	913	1	§	§	PROPN
inlawrev-25117	913	2	51	51	NUM
inlawrev-25117	913	3	.	.	NUM
inlawrev-25117	913	4	132	132	NUM
inlawrev-25117	913	5	.	.	PUNCT
inlawrev-25117	914	1	see	see	VERB
inlawrev-25117	914	2	i	i	PRON
inlawrev-25117	914	3	d.	d.	PROPN
inlawrev-25117	914	4	at	at	ADP
inlawrev-25117	914	5	§	§	PROPN
inlawrev-25117	914	6	51(b)(2)(i	51(b)(2)(i	NUM
inlawrev-25117	914	7	)	)	PUNCT
inlawrev-25117	914	8	.	.	PUNCT
inlawrev-25117	915	1	the	the	DET
inlawrev-25117	915	2	wages	wage	NOUN
inlawrev-25117	915	3	limitation	limitation	NOUN
inlawrev-25117	915	4	is	be	AUX
inlawrev-25117	915	5	set	set	VERB
inlawrev-25117	915	6	to	to	ADP
inlawrev-25117	915	7	$	$	SYM
inlawrev-25117	915	8	3,000	3,000	NUM
inlawrev-25117	915	9	(	(	PUNCT
inlawrev-25117	915	10	instead	instead	ADV
inlawrev-25117	915	11	of	of	ADP
inlawrev-25117	915	12	$	$	SYM
inlawrev-25117	915	13	6,000	6,000	NUM
inlawrev-25117	915	14	)	)	PUNCT
inlawrev-25117	915	15	for	for	ADP
inlawrev-25117	915	16	qualified	qualified	ADJ
inlawrev-25117	915	17	summer	summer	NOUN
inlawrev-25117	915	18	youth	youth	NOUN
inlawrev-25117	915	19	employees	employee	NOUN
inlawrev-25117	915	20	and	and	CCONJ
inlawrev-25117	915	21	to	to	ADP
inlawrev-25117	915	22	25	25	NUM
inlawrev-25117	915	23	percent	percent	NOUN
inlawrev-25117	915	24	(	(	PUNCT
inlawrev-25117	915	25	instead	instead	ADV
inlawrev-25117	915	26	of	of	ADP
inlawrev-25117	915	27	40	40	NUM
inlawrev-25117	915	28	percent	percent	NOUN
inlawrev-25117	915	29	)	)	PUNCT
inlawrev-25117	915	30	in	in	ADP
inlawrev-25117	915	31	case	case	NOUN
inlawrev-25117	915	32	of	of	ADP
inlawrev-25117	915	33	wages	wage	NOUN
inlawrev-25117	915	34	attributable	attributable	ADJ
inlawrev-25117	915	35	to	to	ADP
inlawrev-25117	915	36	individuals	individual	NOUN
inlawrev-25117	915	37	meeting	meet	VERB
inlawrev-25117	915	38	only	only	ADV
inlawrev-25117	915	39	minimum	minimum	ADJ
inlawrev-25117	915	40	employment	employment	NOUN
inlawrev-25117	915	41	levels	level	NOUN
inlawrev-25117	915	42	.	.	PUNCT
inlawrev-25117	916	1	133	133	NUM
inlawrev-25117	916	2	.	.	PUNCT
inlawrev-25117	917	1	§	§	PROPN
inlawrev-25117	917	2	51(d)(1)(d	51(d)(1)(d	PROPN
inlawrev-25117	917	3	)	)	PUNCT
inlawrev-25117	917	4	.	.	PUNCT
inlawrev-25117	918	1	134	134	NUM
inlawrev-25117	918	2	.	.	PUNCT
inlawrev-25117	919	1	§	§	PROPN
inlawrev-25117	919	2	51(d)(5)(a)–(c	51(d)(5)(a)–(c	PROPN
inlawrev-25117	919	3	)	)	PUNCT
inlawrev-25117	919	4	.	.	PUNCT
inlawrev-25117	920	1	135	135	NUM
inlawrev-25117	920	2	.	.	PUNCT
inlawrev-25117	921	1	§	§	PROPN
inlawrev-25117	921	2	51(d)(5)(c	51(d)(5)(c	NUM
inlawrev-25117	921	3	)	)	PUNCT
inlawrev-25117	921	4	.	.	PUNCT
inlawrev-25117	922	1	136	136	NUM
inlawrev-25117	922	2	.	.	PUNCT
inlawrev-25117	923	1	see	see	VERB
inlawrev-25117	923	2	sarah	sarah	PROPN
inlawrev-25117	923	3	hamersma	hamersma	PROPN
inlawrev-25117	923	4	,	,	PUNCT
inlawrev-25117	923	5	the	the	DET
inlawrev-25117	923	6	effects	effect	NOUN
inlawrev-25117	923	7	of	of	ADP
inlawrev-25117	923	8	an	an	DET
inlawrev-25117	923	9	employer	employer	NOUN
inlawrev-25117	923	10	subsidy	subsidy	NOUN
inlawrev-25117	923	11	on	on	ADP
inlawrev-25117	923	12	employment	employment	NOUN
inlawrev-25117	923	13	outcomes	outcome	NOUN
inlawrev-25117	923	14	:	:	PUNCT
inlawrev-25117	923	15	a	a	DET
inlawrev-25117	923	16	study	study	NOUN
inlawrev-25117	923	17	of	of	ADP
inlawrev-25117	923	18	the	the	DET
inlawrev-25117	923	19	work	work	NOUN
inlawrev-25117	923	20	opportunity	opportunity	NOUN
inlawrev-25117	923	21	and	and	CCONJ
inlawrev-25117	923	22	welfare	welfare	NOUN
inlawrev-25117	923	23	-	-	PUNCT
inlawrev-25117	923	24	to	to	ADP
inlawrev-25117	923	25	-	-	PUNCT
inlawrev-25117	923	26	work	work	NOUN
inlawrev-25117	923	27	tax	tax	NOUN
inlawrev-25117	923	28	credits	credit	NOUN
inlawrev-25117	923	29	,	,	PUNCT
inlawrev-25117	923	30	27	27	NUM
inlawrev-25117	923	31	j.	j.	NOUN
inlawrev-25117	923	32	of	of	ADP
inlawrev-25117	923	33	pol’y	pol’y	NOUN
inlawrev-25117	923	34	analysis	analysis	NOUN
inlawrev-25117	923	35	&	&	CCONJ
inlawrev-25117	923	36	mgmt	mgmt	PROPN
inlawrev-25117	923	37	498	498	NUM
inlawrev-25117	923	38	,	,	PUNCT
inlawrev-25117	923	39	518	518	NUM
inlawrev-25117	923	40	(	(	PUNCT
inlawrev-25117	923	41	2008	2008	NUM
inlawrev-25117	923	42	)	)	PUNCT
inlawrev-25117	923	43	.	.	PUNCT
inlawrev-25117	924	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	924	2	43348943-ilr-53-3_text.indd	43348943-ilr-53-3_text.indd	NUM
inlawrev-25117	925	1	43	43	NUM
inlawrev-25117	925	2	12/14/20	12/14/20	NUM
inlawrev-25117	925	3	9:49	9:49	NUM
inlawrev-25117	925	4	am12/14/20	am12/14/20	PROPN
inlawrev-25117	925	5	9:49	9:49	NUM
inlawrev-25117	925	6	am	be	AUX
inlawrev-25117	925	7	494	494	NUM
inlawrev-25117	925	8	indiana	indiana	NOUN
inlawrev-25117	925	9	law	law	PROPN
inlawrev-25117	925	10	review	review	NOUN
inlawrev-25117	926	1	[	[	X
inlawrev-25117	926	2	vol	vol	NOUN
inlawrev-25117	926	3	.	.	PUNCT
inlawrev-25117	927	1	53:461	53:461	NUM
inlawrev-25117	927	2	executives	executive	NOUN
inlawrev-25117	927	3	to	to	ADP
inlawrev-25117	927	4	the	the	DET
inlawrev-25117	927	5	target	target	NOUN
inlawrev-25117	927	6	zone	zone	NOUN
inlawrev-25117	927	7	,	,	PUNCT
inlawrev-25117	927	8	with	with	ADP
inlawrev-25117	927	9	limited	limited	ADJ
inlawrev-25117	927	10	benefit	benefit	NOUN
inlawrev-25117	927	11	for	for	ADP
inlawrev-25117	927	12	the	the	DET
inlawrev-25117	927	13	local	local	ADJ
inlawrev-25117	927	14	community	community	NOUN
inlawrev-25117	927	15	.	.	PUNCT
inlawrev-25117	928	1	137	137	NUM
inlawrev-25117	928	2	moreover	moreover	ADV
inlawrev-25117	928	3	,	,	PUNCT
inlawrev-25117	928	4	as	as	SCONJ
inlawrev-25117	928	5	illustrated	illustrate	VERB
inlawrev-25117	928	6	below	below	ADV
inlawrev-25117	928	7	,	,	PUNCT
inlawrev-25117	928	8	the	the	DET
inlawrev-25117	928	9	impact	impact	NOUN
inlawrev-25117	928	10	of	of	ADP
inlawrev-25117	928	11	such	such	DET
inlawrev-25117	928	12	a	a	DET
inlawrev-25117	928	13	credit	credit	NOUN
inlawrev-25117	928	14	on	on	ADP
inlawrev-25117	928	15	tax	tax	NOUN
inlawrev-25117	928	16	liability	liability	NOUN
inlawrev-25117	928	17	is	be	AUX
inlawrev-25117	928	18	significantly	significantly	ADV
inlawrev-25117	928	19	lower	low	ADJ
inlawrev-25117	928	20	than	than	ADP
inlawrev-25117	928	21	our	our	PRON
inlawrev-25117	928	22	preferred	preferred	ADJ
inlawrev-25117	928	23	alternative	alternative	NOUN
inlawrev-25117	928	24	.	.	PUNCT
inlawrev-25117	929	1	instead	instead	ADV
inlawrev-25117	929	2	,	,	PUNCT
inlawrev-25117	929	3	we	we	PRON
inlawrev-25117	929	4	would	would	AUX
inlawrev-25117	929	5	recommend	recommend	VERB
inlawrev-25117	929	6	adopting	adopt	VERB
inlawrev-25117	929	7	a	a	DET
inlawrev-25117	929	8	formulary	formulary	ADJ
inlawrev-25117	929	9	apportionment	apportionment	NOUN
inlawrev-25117	929	10	(	(	PUNCT
inlawrev-25117	929	11	“	"	PUNCT
inlawrev-25117	929	12	fa	fa	NOUN
inlawrev-25117	929	13	”	"	PUNCT
inlawrev-25117	929	14	)	)	PUNCT
inlawrev-25117	929	15	approach	approach	NOUN
inlawrev-25117	929	16	.	.	PUNCT
inlawrev-25117	930	1	an	an	DET
inlawrev-25117	930	2	extensive	extensive	ADJ
inlawrev-25117	930	3	economics	economics	NOUN
inlawrev-25117	930	4	literature	literature	NOUN
inlawrev-25117	930	5	has	have	AUX
inlawrev-25117	930	6	documented	document	VERB
inlawrev-25117	930	7	the	the	DET
inlawrev-25117	930	8	effect	effect	NOUN
inlawrev-25117	930	9	of	of	ADP
inlawrev-25117	930	10	fa	fa	PROPN
inlawrev-25117	930	11	on	on	ADP
inlawrev-25117	930	12	location	location	NOUN
inlawrev-25117	930	13	decisions	decision	NOUN
inlawrev-25117	930	14	by	by	ADP
inlawrev-25117	930	15	multinationals	multinational	NOUN
inlawrev-25117	930	16	.	.	PUNCT
inlawrev-25117	931	1	the	the	DET
inlawrev-25117	931	2	traditional	traditional	ADJ
inlawrev-25117	931	3	u.s	u.s	PROPN
inlawrev-25117	931	4	.	.	PROPN
inlawrev-25117	931	5	state	state	NOUN
inlawrev-25117	931	6	formula	formula	NOUN
inlawrev-25117	931	7	allocates	allocate	VERB
inlawrev-25117	931	8	corporate	corporate	ADJ
inlawrev-25117	931	9	profits	profit	NOUN
inlawrev-25117	931	10	for	for	ADP
inlawrev-25117	931	11	the	the	DET
inlawrev-25117	931	12	purpose	purpose	NOUN
inlawrev-25117	931	13	of	of	ADP
inlawrev-25117	931	14	levying	levy	VERB
inlawrev-25117	931	15	state	state	NOUN
inlawrev-25117	931	16	taxes	taxis	NOUN
inlawrev-25117	931	17	based	base	VERB
inlawrev-25117	931	18	on	on	ADP
inlawrev-25117	931	19	the	the	DET
inlawrev-25117	931	20	location	location	NOUN
inlawrev-25117	931	21	of	of	ADP
inlawrev-25117	931	22	tangible	tangible	ADJ
inlawrev-25117	931	23	assets	asset	NOUN
inlawrev-25117	931	24	,	,	PUNCT
inlawrev-25117	931	25	payroll	payroll	NOUN
inlawrev-25117	931	26	and	and	CCONJ
inlawrev-25117	931	27	sales	sale	NOUN
inlawrev-25117	931	28	operates	operate	VERB
inlawrev-25117	931	29	.	.	PUNCT
inlawrev-25117	932	1	as	as	SCONJ
inlawrev-25117	932	2	charles	charles	PROPN
inlawrev-25117	932	3	mclure	mclure	NOUN
inlawrev-25117	932	4	pointed	point	VERB
inlawrev-25117	932	5	out	out	ADP
inlawrev-25117	932	6	,	,	PUNCT
inlawrev-25117	932	7	in	in	ADP
inlawrev-25117	932	8	practice	practice	NOUN
inlawrev-25117	932	9	,	,	PUNCT
inlawrev-25117	932	10	this	this	DET
inlawrev-25117	932	11	formula	formula	NOUN
inlawrev-25117	932	12	functions	function	NOUN
inlawrev-25117	932	13	as	as	ADP
inlawrev-25117	932	14	three	three	NUM
inlawrev-25117	932	15	taxes	taxis	NOUN
inlawrev-25117	932	16	on	on	ADP
inlawrev-25117	932	17	the	the	DET
inlawrev-25117	932	18	three	three	NUM
inlawrev-25117	932	19	separate	separate	ADJ
inlawrev-25117	932	20	elements	element	NOUN
inlawrev-25117	932	21	of	of	ADP
inlawrev-25117	932	22	the	the	DET
inlawrev-25117	932	23	formula	formula	NOUN
inlawrev-25117	932	24	and	and	CCONJ
inlawrev-25117	932	25	creates	create	VERB
inlawrev-25117	932	26	an	an	DET
inlawrev-25117	932	27	incentive	incentive	NOUN
inlawrev-25117	932	28	for	for	SCONJ
inlawrev-25117	932	29	the	the	DET
inlawrev-25117	932	30	multinational	multinational	NOUN
inlawrev-25117	932	31	to	to	PART
inlawrev-25117	932	32	move	move	VERB
inlawrev-25117	932	33	jobs	job	NOUN
inlawrev-25117	932	34	and	and	CCONJ
inlawrev-25117	932	35	assets	asset	NOUN
inlawrev-25117	932	36	to	to	ADP
inlawrev-25117	932	37	low	low	ADJ
inlawrev-25117	932	38	tax	tax	NOUN
inlawrev-25117	932	39	jurisdictions	jurisdiction	NOUN
inlawrev-25117	932	40	.	.	PUNCT
inlawrev-25117	933	1	138	138	NUM
inlawrev-25117	933	2	this	this	PRON
inlawrev-25117	933	3	is	be	AUX
inlawrev-25117	933	4	generally	generally	ADV
inlawrev-25117	933	5	viewed	view	VERB
inlawrev-25117	933	6	as	as	ADP
inlawrev-25117	933	7	a	a	DET
inlawrev-25117	933	8	negative	negative	ADJ
inlawrev-25117	933	9	aspect	aspect	NOUN
inlawrev-25117	933	10	of	of	ADP
inlawrev-25117	933	11	traditional	traditional	ADJ
inlawrev-25117	933	12	fa	fa	PROPN
inlawrev-25117	933	13	because	because	SCONJ
inlawrev-25117	933	14	it	it	PRON
inlawrev-25117	933	15	leads	lead	VERB
inlawrev-25117	933	16	to	to	ADP
inlawrev-25117	933	17	job	job	NOUN
inlawrev-25117	933	18	losses	loss	NOUN
inlawrev-25117	933	19	,	,	PUNCT
inlawrev-25117	933	20	which	which	PRON
inlawrev-25117	933	21	is	be	AUX
inlawrev-25117	933	22	why	why	SCONJ
inlawrev-25117	933	23	the	the	DET
inlawrev-25117	933	24	first	first	ADJ
inlawrev-25117	933	25	author	author	NOUN
inlawrev-25117	933	26	has	have	AUX
inlawrev-25117	933	27	proposed	propose	VERB
inlawrev-25117	933	28	repeatedly	repeatedly	ADV
inlawrev-25117	933	29	that	that	SCONJ
inlawrev-25117	933	30	the	the	DET
inlawrev-25117	933	31	u.s	u.s	PROPN
inlawrev-25117	933	32	.	.	PROPN
inlawrev-25117	933	33	adopt	adopt	NOUN
inlawrev-25117	933	34	an	an	DET
inlawrev-25117	933	35	fa	fa	NOUN
inlawrev-25117	933	36	based	base	VERB
inlawrev-25117	933	37	on	on	ADP
inlawrev-25117	933	38	sales	sale	NOUN
inlawrev-25117	933	39	,	,	PUNCT
inlawrev-25117	933	40	which	which	PRON
inlawrev-25117	933	41	are	be	AUX
inlawrev-25117	933	42	harder	hard	ADJ
inlawrev-25117	933	43	to	to	PART
inlawrev-25117	933	44	manipulate	manipulate	VERB
inlawrev-25117	933	45	because	because	SCONJ
inlawrev-25117	933	46	consumers	consumer	NOUN
inlawrev-25117	933	47	are	be	AUX
inlawrev-25117	933	48	relatively	relatively	ADV
inlawrev-25117	933	49	immobile	immobile	ADJ
inlawrev-25117	933	50	.	.	PUNCT
inlawrev-25117	934	1	139	139	NUM
inlawrev-25117	934	2	in	in	ADP
inlawrev-25117	934	3	the	the	DET
inlawrev-25117	934	4	present	present	ADJ
inlawrev-25117	934	5	context	context	NOUN
inlawrev-25117	934	6	,	,	PUNCT
inlawrev-25117	934	7	however	however	ADV
inlawrev-25117	934	8	,	,	PUNCT
inlawrev-25117	934	9	we	we	PRON
inlawrev-25117	934	10	would	would	AUX
inlawrev-25117	934	11	like	like	VERB
inlawrev-25117	934	12	to	to	PART
inlawrev-25117	934	13	incentivize	incentivize	VERB
inlawrev-25117	934	14	multinationals	multinational	NOUN
inlawrev-25117	934	15	to	to	PART
inlawrev-25117	934	16	move	move	VERB
inlawrev-25117	934	17	jobs	job	NOUN
inlawrev-25117	934	18	to	to	ADP
inlawrev-25117	934	19	the	the	DET
inlawrev-25117	934	20	low	low	ADJ
inlawrev-25117	934	21	-	-	PUNCT
inlawrev-25117	934	22	tax	tax	NOUN
inlawrev-25117	934	23	target	target	NOUN
inlawrev-25117	934	24	zone	zone	NOUN
inlawrev-25117	934	25	.	.	PUNCT
inlawrev-25117	935	1	therefore	therefore	ADV
inlawrev-25117	935	2	,	,	PUNCT
inlawrev-25117	935	3	we	we	PRON
inlawrev-25117	935	4	would	would	AUX
inlawrev-25117	935	5	propose	propose	VERB
inlawrev-25117	935	6	to	to	PART
inlawrev-25117	935	7	apportion	apportion	VERB
inlawrev-25117	935	8	world	world	NOUN
inlawrev-25117	935	9	-	-	PUNCT
inlawrev-25117	935	10	wide	wide	ADJ
inlawrev-25117	935	11	corporate	corporate	ADJ
inlawrev-25117	935	12	profit	profit	NOUN
inlawrev-25117	935	13	between	between	ADP
inlawrev-25117	935	14	the	the	DET
inlawrev-25117	935	15	target	target	NOUN
inlawrev-25117	935	16	zone	zone	NOUN
inlawrev-25117	935	17	and	and	CCONJ
inlawrev-25117	935	18	the	the	DET
inlawrev-25117	935	19	rest	rest	NOUN
inlawrev-25117	935	20	of	of	ADP
inlawrev-25117	935	21	the	the	DET
inlawrev-25117	935	22	world	world	NOUN
inlawrev-25117	935	23	by	by	ADP
inlawrev-25117	935	24	using	use	VERB
inlawrev-25117	935	25	the	the	DET
inlawrev-25117	935	26	following	follow	VERB
inlawrev-25117	935	27	formula	formula	NOUN
inlawrev-25117	935	28	:	:	PUNCT
inlawrev-25117	935	29	total	total	ADJ
inlawrev-25117	935	30	profit	profit	NOUN
inlawrev-25117	935	31	x	x	INTJ
inlawrev-25117	935	32	(	(	PUNCT
inlawrev-25117	935	33	number	number	NOUN
inlawrev-25117	935	34	of	of	ADP
inlawrev-25117	935	35	employees	employee	NOUN
inlawrev-25117	935	36	in	in	ADP
inlawrev-25117	935	37	target	target	NOUN
inlawrev-25117	935	38	zone	zone	NOUN
inlawrev-25117	935	39	/	/	SYM
inlawrev-25117	935	40	total	total	ADJ
inlawrev-25117	935	41	employees	employee	NOUN
inlawrev-25117	935	42	+	+	CCONJ
inlawrev-25117	935	43	wages	wage	NOUN
inlawrev-25117	935	44	in	in	ADP
inlawrev-25117	935	45	target	target	NOUN
inlawrev-25117	935	46	zone	zone	NOUN
inlawrev-25117	935	47	/	/	SYM
inlawrev-25117	935	48	total	total	ADJ
inlawrev-25117	935	49	wages)/2	wages)/2	NOUN
inlawrev-25117	936	1	=	=	PUNCT
inlawrev-25117	936	2	profit	profit	NOUN
inlawrev-25117	936	3	in	in	ADP
inlawrev-25117	936	4	target	target	NOUN
inlawrev-25117	936	5	zone	zone	NOUN
inlawrev-25117	936	6	.	.	PUNCT
inlawrev-25117	937	1	this	this	DET
inlawrev-25117	937	2	formula	formula	NOUN
inlawrev-25117	937	3	differs	differ	VERB
inlawrev-25117	937	4	from	from	ADP
inlawrev-25117	937	5	the	the	DET
inlawrev-25117	937	6	traditional	traditional	ADJ
inlawrev-25117	937	7	state	state	NOUN
inlawrev-25117	937	8	formula	formula	NOUN
inlawrev-25117	937	9	in	in	SCONJ
inlawrev-25117	937	10	that	that	SCONJ
inlawrev-25117	937	11	it	it	PRON
inlawrev-25117	937	12	ignores	ignore	VERB
inlawrev-25117	937	13	sales	sale	NOUN
inlawrev-25117	937	14	and	and	CCONJ
inlawrev-25117	937	15	tangible	tangible	ADJ
inlawrev-25117	937	16	assets	asset	NOUN
inlawrev-25117	937	17	,	,	PUNCT
inlawrev-25117	937	18	because	because	SCONJ
inlawrev-25117	937	19	we	we	PRON
inlawrev-25117	937	20	want	want	VERB
inlawrev-25117	937	21	to	to	PART
inlawrev-25117	937	22	focus	focus	VERB
inlawrev-25117	937	23	on	on	ADP
inlawrev-25117	937	24	jobs	job	NOUN
inlawrev-25117	937	25	in	in	ADP
inlawrev-25117	937	26	the	the	DET
inlawrev-25117	937	27	target	target	NOUN
inlawrev-25117	937	28	zone	zone	NOUN
inlawrev-25117	937	29	.	.	PUNCT
inlawrev-25117	938	1	the	the	DET
inlawrev-25117	938	2	averaging	averaging	NOUN
inlawrev-25117	938	3	of	of	ADP
inlawrev-25117	938	4	wages	wage	NOUN
inlawrev-25117	938	5	and	and	CCONJ
inlawrev-25117	938	6	number	number	NOUN
inlawrev-25117	938	7	of	of	ADP
inlawrev-25117	938	8	employees	employee	NOUN
inlawrev-25117	938	9	is	be	AUX
inlawrev-25117	938	10	based	base	VERB
inlawrev-25117	938	11	on	on	ADP
inlawrev-25117	938	12	the	the	DET
inlawrev-25117	938	13	political	political	ADJ
inlawrev-25117	938	14	compromise	compromise	NOUN
inlawrev-25117	938	15	reached	reach	VERB
inlawrev-25117	938	16	in	in	ADP
inlawrev-25117	938	17	the	the	DET
inlawrev-25117	938	18	european	european	PROPN
inlawrev-25117	938	19	union	union	PROPN
inlawrev-25117	938	20	between	between	ADP
inlawrev-25117	938	21	the	the	DET
inlawrev-25117	938	22	rich	rich	ADJ
inlawrev-25117	938	23	countries	country	NOUN
inlawrev-25117	938	24	(	(	PUNCT
inlawrev-25117	938	25	who	who	PRON
inlawrev-25117	938	26	want	want	VERB
inlawrev-25117	938	27	wages	wage	NOUN
inlawrev-25117	938	28	because	because	SCONJ
inlawrev-25117	938	29	their	their	PRON
inlawrev-25117	938	30	wage	wage	NOUN
inlawrev-25117	938	31	rate	rate	NOUN
inlawrev-25117	938	32	is	be	AUX
inlawrev-25117	938	33	higher	high	ADJ
inlawrev-25117	938	34	)	)	PUNCT
inlawrev-25117	938	35	and	and	CCONJ
inlawrev-25117	938	36	the	the	DET
inlawrev-25117	938	37	poorer	poor	ADJ
inlawrev-25117	938	38	countries	country	NOUN
inlawrev-25117	938	39	(	(	PUNCT
inlawrev-25117	938	40	who	who	PRON
inlawrev-25117	938	41	want	want	VERB
inlawrev-25117	938	42	number	number	NOUN
inlawrev-25117	938	43	of	of	ADP
inlawrev-25117	938	44	employees	employee	NOUN
inlawrev-25117	938	45	because	because	SCONJ
inlawrev-25117	938	46	they	they	PRON
inlawrev-25117	938	47	have	have	VERB
inlawrev-25117	938	48	larger	large	ADJ
inlawrev-25117	938	49	labor	labor	NOUN
inlawrev-25117	938	50	forces	force	NOUN
inlawrev-25117	938	51	)	)	PUNCT
inlawrev-25117	938	52	.	.	PUNCT
inlawrev-25117	939	1	140	140	NUM
inlawrev-25117	939	2	the	the	DET
inlawrev-25117	939	3	idea	idea	NOUN
inlawrev-25117	939	4	is	be	AUX
inlawrev-25117	939	5	to	to	PART
inlawrev-25117	939	6	prevent	prevent	VERB
inlawrev-25117	939	7	amazon	amazon	NOUN
inlawrev-25117	939	8	from	from	ADP
inlawrev-25117	939	9	apportioning	apportion	VERB
inlawrev-25117	939	10	a	a	DET
inlawrev-25117	939	11	lot	lot	NOUN
inlawrev-25117	939	12	of	of	ADP
inlawrev-25117	939	13	income	income	NOUN
inlawrev-25117	939	14	to	to	ADP
inlawrev-25117	939	15	the	the	DET
inlawrev-25117	939	16	target	target	NOUN
inlawrev-25117	939	17	zone	zone	NOUN
inlawrev-25117	939	18	just	just	ADV
inlawrev-25117	939	19	by	by	ADP
inlawrev-25117	939	20	moving	move	VERB
inlawrev-25117	939	21	jeff	jeff	PROPN
inlawrev-25117	939	22	bezos	bezo	NOUN
inlawrev-25117	939	23	there	there	ADV
inlawrev-25117	939	24	.	.	PUNCT
inlawrev-25117	940	1	141	141	NUM
inlawrev-25117	940	2	137	137	NUM
inlawrev-25117	940	3	.	.	PUNCT
inlawrev-25117	941	1	moving	move	VERB
inlawrev-25117	941	2	just	just	ADV
inlawrev-25117	941	3	the	the	DET
inlawrev-25117	941	4	ceo	ceo	NOUN
inlawrev-25117	941	5	to	to	ADP
inlawrev-25117	941	6	the	the	DET
inlawrev-25117	941	7	target	target	NOUN
inlawrev-25117	941	8	zone	zone	NOUN
inlawrev-25117	941	9	without	without	ADP
inlawrev-25117	941	10	hiring	hire	VERB
inlawrev-25117	941	11	any	any	DET
inlawrev-25117	941	12	new	new	ADJ
inlawrev-25117	941	13	employees	employee	NOUN
inlawrev-25117	941	14	could	could	AUX
inlawrev-25117	941	15	save	save	VERB
inlawrev-25117	941	16	a	a	DET
inlawrev-25117	941	17	corporation	corporation	NOUN
inlawrev-25117	941	18	millions	million	NOUN
inlawrev-25117	941	19	in	in	ADP
inlawrev-25117	941	20	taxes	taxis	NOUN
inlawrev-25117	941	21	if	if	SCONJ
inlawrev-25117	941	22	the	the	DET
inlawrev-25117	941	23	credit	credit	NOUN
inlawrev-25117	941	24	reduces	reduce	VERB
inlawrev-25117	941	25	its	its	PRON
inlawrev-25117	941	26	tax	tax	NOUN
inlawrev-25117	941	27	liability	liability	NOUN
inlawrev-25117	941	28	dollar	dollar	NOUN
inlawrev-25117	941	29	for	for	ADP
inlawrev-25117	941	30	dollar	dollar	NOUN
inlawrev-25117	941	31	for	for	ADP
inlawrev-25117	941	32	wages	wage	NOUN
inlawrev-25117	941	33	paid	pay	VERB
inlawrev-25117	941	34	to	to	ADP
inlawrev-25117	941	35	employees	employee	NOUN
inlawrev-25117	941	36	in	in	ADP
inlawrev-25117	941	37	the	the	DET
inlawrev-25117	941	38	target	target	NOUN
inlawrev-25117	941	39	zone	zone	NOUN
inlawrev-25117	941	40	.	.	PUNCT
inlawrev-25117	942	1	138	138	NUM
inlawrev-25117	942	2	.	.	PUNCT
inlawrev-25117	943	1	see	see	VERB
inlawrev-25117	943	2	charles	charles	PROPN
inlawrev-25117	943	3	e.	e.	PROPN
inlawrev-25117	943	4	mclure	mclure	PROPN
inlawrev-25117	943	5	,	,	PUNCT
inlawrev-25117	943	6	jr	jr	PROPN
inlawrev-25117	943	7	.	.	PROPN
inlawrev-25117	943	8	,	,	PUNCT
inlawrev-25117	943	9	the	the	DET
inlawrev-25117	943	10	state	state	NOUN
inlawrev-25117	943	11	corporate	corporate	ADJ
inlawrev-25117	943	12	income	income	NOUN
inlawrev-25117	943	13	tax	tax	NOUN
inlawrev-25117	943	14	:	:	PUNCT
inlawrev-25117	943	15	lambs	lamb	NOUN
inlawrev-25117	943	16	in	in	ADP
inlawrev-25117	943	17	wolves	wolf	NOUN
inlawrev-25117	943	18	’	'	PUNCT
inlawrev-25117	943	19	clothing	clothing	NOUN
inlawrev-25117	943	20	,	,	PUNCT
inlawrev-25117	943	21	in	in	ADP
inlawrev-25117	943	22	the	the	DET
inlawrev-25117	943	23	economics	economic	NOUN
inlawrev-25117	943	24	of	of	ADP
inlawrev-25117	943	25	taxation	taxation	NOUN
inlawrev-25117	943	26	327	327	NUM
inlawrev-25117	943	27	(	(	PUNCT
inlawrev-25117	943	28	henry	henry	PROPN
inlawrev-25117	943	29	j.	j.	PROPN
inlawrev-25117	943	30	aaron	aaron	PROPN
inlawrev-25117	943	31	&	&	CCONJ
inlawrev-25117	943	32	michael	michael	PROPN
inlawrev-25117	943	33	j.	j.	PROPN
inlawrev-25117	943	34	boskin	boskin	PROPN
inlawrev-25117	943	35	eds	ed	NOUN
inlawrev-25117	943	36	.	.	PROPN
inlawrev-25117	943	37	,	,	PUNCT
inlawrev-25117	943	38	1980	1980	NUM
inlawrev-25117	943	39	)	)	PUNCT
inlawrev-25117	943	40	;	;	PUNCT
inlawrev-25117	943	41	see	see	VERB
inlawrev-25117	943	42	also	also	ADV
inlawrev-25117	943	43	kimberly	kimberly	PROPN
inlawrev-25117	943	44	a.	a.	PROPN
inlawrev-25117	943	45	clausing	clausing	PROPN
inlawrev-25117	943	46	,	,	PUNCT
inlawrev-25117	943	47	the	the	DET
inlawrev-25117	943	48	u.s	u.s	PROPN
inlawrev-25117	943	49	.	.	PROPN
inlawrev-25117	943	50	state	state	NOUN
inlawrev-25117	943	51	experience	experience	NOUN
inlawrev-25117	943	52	under	under	ADP
inlawrev-25117	943	53	formulary	formulary	ADJ
inlawrev-25117	943	54	apportionment	apportionment	NOUN
inlawrev-25117	943	55	:	:	PUNCT
inlawrev-25117	943	56	are	be	AUX
inlawrev-25117	943	57	there	there	PRON
inlawrev-25117	943	58	lessons	lesson	NOUN
inlawrev-25117	943	59	for	for	ADP
inlawrev-25117	943	60	international	international	ADJ
inlawrev-25117	943	61	reform	reform	NOUN
inlawrev-25117	943	62	?	?	PUNCT
inlawrev-25117	943	63	,	,	PUNCT
inlawrev-25117	943	64	69	69	NUM
inlawrev-25117	943	65	nat’l	nat’l	NOUN
inlawrev-25117	943	66	tax	tax	NOUN
inlawrev-25117	943	67	j.	j.	PROPN
inlawrev-25117	943	68	353	353	PROPN
inlawrev-25117	943	69	,	,	PUNCT
inlawrev-25117	943	70	353–54	353–54	PROPN
inlawrev-25117	943	71	(	(	PUNCT
inlawrev-25117	943	72	2016	2016	NUM
inlawrev-25117	943	73	)	)	PUNCT
inlawrev-25117	943	74	.	.	PUNCT
inlawrev-25117	944	1	139	139	NUM
inlawrev-25117	944	2	.	.	PUNCT
inlawrev-25117	945	1	see	see	AUX
inlawrev-25117	945	2	generally	generally	ADV
inlawrev-25117	945	3	reuven	reuven	VERB
inlawrev-25117	945	4	s.	s.	PROPN
inlawrev-25117	945	5	avi	avi	PROPN
inlawrev-25117	945	6	-	-	PUNCT
inlawrev-25117	945	7	yonah	yonah	PROPN
inlawrev-25117	945	8	et	et	PROPN
inlawrev-25117	945	9	al	al	PROPN
inlawrev-25117	945	10	.	.	PROPN
inlawrev-25117	945	11	,	,	PUNCT
inlawrev-25117	945	12	allocating	allocate	VERB
inlawrev-25117	945	13	business	business	NOUN
inlawrev-25117	945	14	profits	profit	NOUN
inlawrev-25117	945	15	for	for	ADP
inlawrev-25117	945	16	tax	tax	NOUN
inlawrev-25117	945	17	purposes	purpose	NOUN
inlawrev-25117	945	18	:	:	PUNCT
inlawrev-25117	945	19	a	a	DET
inlawrev-25117	945	20	proposal	proposal	NOUN
inlawrev-25117	945	21	to	to	PART
inlawrev-25117	945	22	adopt	adopt	VERB
inlawrev-25117	945	23	a	a	DET
inlawrev-25117	945	24	formulary	formulary	ADJ
inlawrev-25117	945	25	profit	profit	NOUN
inlawrev-25117	945	26	split	split	NOUN
inlawrev-25117	945	27	,	,	PUNCT
inlawrev-25117	945	28	9	9	NUM
inlawrev-25117	945	29	fla	fla	NOUN
inlawrev-25117	945	30	.	.	PUNCT
inlawrev-25117	946	1	tax	tax	PROPN
inlawrev-25117	946	2	rev	rev	PROPN
inlawrev-25117	946	3	.	.	PROPN
inlawrev-25117	947	1	497	497	NUM
inlawrev-25117	947	2	(	(	PUNCT
inlawrev-25117	947	3	2009	2009	NUM
inlawrev-25117	947	4	)	)	PUNCT
inlawrev-25117	947	5	;	;	PUNCT
inlawrev-25117	948	1	reuven	reuven	PROPN
inlawrev-25117	948	2	s.	s.	PROPN
inlawrev-25117	948	3	avi	avi	PROPN
inlawrev-25117	948	4	-	-	PUNCT
inlawrev-25117	948	5	yonah	yonah	PROPN
inlawrev-25117	948	6	,	,	PUNCT
inlawrev-25117	948	7	the	the	DET
inlawrev-25117	948	8	rise	rise	NOUN
inlawrev-25117	948	9	and	and	CCONJ
inlawrev-25117	948	10	fall	fall	NOUN
inlawrev-25117	948	11	of	of	ADP
inlawrev-25117	948	12	arm	arm	NOUN
inlawrev-25117	948	13	's	's	PART
inlawrev-25117	948	14	length	length	NOUN
inlawrev-25117	948	15	:	:	PUNCT
inlawrev-25117	948	16	a	a	DET
inlawrev-25117	948	17	study	study	NOUN
inlawrev-25117	948	18	in	in	ADP
inlawrev-25117	948	19	the	the	DET
inlawrev-25117	948	20	evolution	evolution	NOUN
inlawrev-25117	948	21	of	of	ADP
inlawrev-25117	948	22	u.s	u.s	PROPN
inlawrev-25117	948	23	.	.	PROPN
inlawrev-25117	948	24	international	international	PROPN
inlawrev-25117	948	25	taxation	taxation	PROPN
inlawrev-25117	948	26	,	,	PUNCT
inlawrev-25117	948	27	15	15	NUM
inlawrev-25117	948	28	va	va	NOUN
inlawrev-25117	948	29	.	.	PUNCT
inlawrev-25117	948	30	tax	tax	PROPN
inlawrev-25117	948	31	.	.	PUNCT
inlawrev-25117	949	1	rev	rev	PROPN
inlawrev-25117	949	2	.	.	PROPN
inlawrev-25117	949	3	89	89	NUM
inlawrev-25117	949	4	(	(	PUNCT
inlawrev-25117	949	5	1995	1995	NUM
inlawrev-25117	949	6	)	)	PUNCT
inlawrev-25117	949	7	;	;	PUNCT
inlawrev-25117	949	8	reuven	reuven	PROPN
inlawrev-25117	949	9	s.	s.	PROPN
inlawrev-25117	949	10	avi	avi	PROPN
inlawrev-25117	949	11	-	-	PUNCT
inlawrev-25117	949	12	yonah	yonah	ADJ
inlawrev-25117	949	13	,	,	PUNCT
inlawrev-25117	949	14	slicing	slice	VERB
inlawrev-25117	949	15	the	the	DET
inlawrev-25117	949	16	shadow	shadow	NOUN
inlawrev-25117	949	17	:	:	PUNCT
inlawrev-25117	949	18	a	a	DET
inlawrev-25117	949	19	proposal	proposal	NOUN
inlawrev-25117	949	20	for	for	ADP
inlawrev-25117	949	21	updating	update	VERB
inlawrev-25117	949	22	u.s	u.s	PROPN
inlawrev-25117	949	23	.	.	PROPN
inlawrev-25117	949	24	international	international	ADJ
inlawrev-25117	949	25	taxation	taxation	NOUN
inlawrev-25117	949	26	,	,	PUNCT
inlawrev-25117	949	27	56	56	NUM
inlawrev-25117	949	28	tax	tax	NOUN
inlawrev-25117	949	29	notes	note	NOUN
inlawrev-25117	949	30	1511	1511	NUM
inlawrev-25117	949	31	(	(	PUNCT
inlawrev-25117	949	32	1993	1993	NUM
inlawrev-25117	949	33	)	)	PUNCT
inlawrev-25117	949	34	.	.	PUNCT
inlawrev-25117	950	1	140	140	NUM
inlawrev-25117	950	2	.	.	X
inlawrev-25117	951	1	for	for	ADP
inlawrev-25117	951	2	the	the	DET
inlawrev-25117	951	3	proposed	propose	VERB
inlawrev-25117	951	4	eu	eu	PROPN
inlawrev-25117	951	5	formula	formula	NOUN
inlawrev-25117	951	6	,	,	PUNCT
inlawrev-25117	951	7	see	see	VERB
inlawrev-25117	951	8	common	common	ADJ
inlawrev-25117	951	9	consolidated	consolidated	ADJ
inlawrev-25117	951	10	corporate	corporate	ADJ
inlawrev-25117	951	11	tax	tax	NOUN
inlawrev-25117	951	12	base	base	NOUN
inlawrev-25117	951	13	(	(	PUNCT
inlawrev-25117	951	14	ccctb	ccctb	NOUN
inlawrev-25117	951	15	)	)	PUNCT
inlawrev-25117	951	16	,	,	PUNCT
inlawrev-25117	951	17	european	european	PROPN
inlawrev-25117	951	18	union	union	PROPN
inlawrev-25117	951	19	(	(	PUNCT
inlawrev-25117	951	20	last	last	ADV
inlawrev-25117	951	21	visited	visit	VERB
inlawrev-25117	951	22	mar	mar	PROPN
inlawrev-25117	951	23	.	.	PROPN
inlawrev-25117	951	24	30	30	NUM
inlawrev-25117	951	25	,	,	PUNCT
inlawrev-25117	951	26	2020	2020	NUM
inlawrev-25117	951	27	)	)	PUNCT
inlawrev-25117	951	28	,	,	PUNCT
inlawrev-25117	951	29	https://ec.europa.eu/taxation_customs/business/	https://ec.europa.eu/taxation_customs/business/	VERB
inlawrev-25117	951	30	company	company	NOUN
inlawrev-25117	951	31	-	-	PUNCT
inlawrev-25117	951	32	tax	tax	NOUN
inlawrev-25117	951	33	/	/	SYM
inlawrev-25117	951	34	common	common	ADJ
inlawrev-25117	951	35	-	-	PUNCT
inlawrev-25117	951	36	consolidated	consolidate	VERB
inlawrev-25117	951	37	-	-	PUNCT
inlawrev-25117	951	38	corporate	corporate	ADJ
inlawrev-25117	951	39	-	-	PUNCT
inlawrev-25117	951	40	tax	tax	NOUN
inlawrev-25117	951	41	-	-	PUNCT
inlawrev-25117	951	42	base	base	NOUN
inlawrev-25117	951	43	-	-	PUNCT
inlawrev-25117	951	44	ccctb_en	ccctb_en	NOUN
inlawrev-25117	952	1	[	[	X
inlawrev-25117	952	2	https://perma.cc/6fb7-kx2s	https://perma.cc/6fb7-kx2s	X
inlawrev-25117	952	3	]	]	X
inlawrev-25117	952	4	.	.	PUNCT
inlawrev-25117	953	1	141	141	NUM
inlawrev-25117	953	2	.	.	PUNCT
inlawrev-25117	954	1	in	in	ADP
inlawrev-25117	954	2	addition	addition	NOUN
inlawrev-25117	954	3	,	,	PUNCT
inlawrev-25117	954	4	there	there	PRON
inlawrev-25117	954	5	needs	need	VERB
inlawrev-25117	954	6	to	to	PART
inlawrev-25117	954	7	be	be	AUX
inlawrev-25117	954	8	a	a	DET
inlawrev-25117	954	9	minimum	minimum	ADJ
inlawrev-25117	954	10	number	number	NOUN
inlawrev-25117	954	11	of	of	ADP
inlawrev-25117	954	12	employees	employee	NOUN
inlawrev-25117	954	13	(	(	PUNCT
inlawrev-25117	954	14	e.g.	e.g.	ADV
inlawrev-25117	954	15	,	,	PUNCT
inlawrev-25117	954	16	500	500	NUM
inlawrev-25117	954	17	)	)	PUNCT
inlawrev-25117	954	18	to	to	PART
inlawrev-25117	954	19	prevent	prevent	VERB
inlawrev-25117	954	20	a	a	DET
inlawrev-25117	954	21	billionaire	billionaire	NOUN
inlawrev-25117	954	22	from	from	ADP
inlawrev-25117	954	23	setting	set	VERB
inlawrev-25117	954	24	up	up	ADP
inlawrev-25117	954	25	a	a	DET
inlawrev-25117	954	26	corporation	corporation	NOUN
inlawrev-25117	954	27	with	with	ADP
inlawrev-25117	954	28	himself	himself	PRON
inlawrev-25117	954	29	as	as	ADP
inlawrev-25117	954	30	the	the	DET
inlawrev-25117	954	31	sole	sole	ADJ
inlawrev-25117	954	32	employee	employee	NOUN
inlawrev-25117	954	33	,	,	PUNCT
inlawrev-25117	954	34	pay	pay	VERB
inlawrev-25117	954	35	himself	himself	PRON
inlawrev-25117	954	36	a	a	DET
inlawrev-25117	954	37	small	small	ADJ
inlawrev-25117	954	38	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	954	39	44348943-ilr-53-3_text.indd	44348943-ilr-53-3_text.indd	NUM
inlawrev-25117	954	40	44	44	NUM
inlawrev-25117	954	41	12/14/20	12/14/20	NUM
inlawrev-25117	954	42	9:49	9:49	NUM
inlawrev-25117	954	43	am12/14/20	am12/14/20	PROPN
inlawrev-25117	954	44	9:49	9:49	NUM
inlawrev-25117	954	45	am	am	NOUN
inlawrev-25117	954	46	2020	2020	NUM
inlawrev-25117	954	47	]	]	X
inlawrev-25117	954	48	federalizing	federalize	VERB
inlawrev-25117	954	49	tax	tax	NOUN
inlawrev-25117	954	50	justice	justice	NOUN
inlawrev-25117	954	51	495	495	NUM
inlawrev-25117	954	52	from	from	ADP
inlawrev-25117	954	53	a	a	DET
inlawrev-25117	954	54	development	development	NOUN
inlawrev-25117	954	55	perspective	perspective	NOUN
inlawrev-25117	954	56	,	,	PUNCT
inlawrev-25117	954	57	it	it	PRON
inlawrev-25117	954	58	does	do	AUX
inlawrev-25117	954	59	not	not	PART
inlawrev-25117	954	60	matter	matter	VERB
inlawrev-25117	954	61	(	(	PUNCT
inlawrev-25117	954	62	and	and	CCONJ
inlawrev-25117	954	63	may	may	AUX
inlawrev-25117	954	64	even	even	ADV
inlawrev-25117	954	65	be	be	AUX
inlawrev-25117	954	66	better	well	ADJ
inlawrev-25117	954	67	)	)	PUNCT
inlawrev-25117	954	68	if	if	SCONJ
inlawrev-25117	954	69	the	the	DET
inlawrev-25117	954	70	multinational	multinational	NOUN
inlawrev-25117	954	71	does	do	AUX
inlawrev-25117	954	72	not	not	PART
inlawrev-25117	954	73	hire	hire	VERB
inlawrev-25117	954	74	locally	locally	ADV
inlawrev-25117	954	75	but	but	CCONJ
inlawrev-25117	954	76	moves	move	NOUN
inlawrev-25117	954	77	highly	highly	ADV
inlawrev-25117	954	78	trained	train	VERB
inlawrev-25117	954	79	people	people	NOUN
inlawrev-25117	954	80	into	into	ADP
inlawrev-25117	954	81	the	the	DET
inlawrev-25117	954	82	target	target	NOUN
inlawrev-25117	954	83	zone	zone	NOUN
inlawrev-25117	954	84	from	from	ADP
inlawrev-25117	954	85	other	other	ADJ
inlawrev-25117	954	86	,	,	PUNCT
inlawrev-25117	954	87	richer	rich	ADJ
inlawrev-25117	954	88	locations	location	NOUN
inlawrev-25117	954	89	.	.	PUNCT
inlawrev-25117	955	1	the	the	DET
inlawrev-25117	955	2	whole	whole	ADJ
inlawrev-25117	955	3	idea	idea	NOUN
inlawrev-25117	955	4	is	be	AUX
inlawrev-25117	955	5	to	to	PART
inlawrev-25117	955	6	create	create	VERB
inlawrev-25117	955	7	an	an	DET
inlawrev-25117	955	8	incentive	incentive	NOUN
inlawrev-25117	955	9	for	for	SCONJ
inlawrev-25117	955	10	people	people	NOUN
inlawrev-25117	955	11	to	to	PART
inlawrev-25117	955	12	move	move	VERB
inlawrev-25117	955	13	to	to	ADP
inlawrev-25117	955	14	the	the	DET
inlawrev-25117	955	15	poorer	poor	ADJ
inlawrev-25117	955	16	places	place	NOUN
inlawrev-25117	955	17	,	,	PUNCT
inlawrev-25117	955	18	not	not	PART
inlawrev-25117	955	19	away	away	ADV
inlawrev-25117	955	20	from	from	ADP
inlawrev-25117	955	21	them	they	PRON
inlawrev-25117	955	22	.	.	PUNCT
inlawrev-25117	956	1	once	once	SCONJ
inlawrev-25117	956	2	people	people	NOUN
inlawrev-25117	956	3	move	move	VERB
inlawrev-25117	956	4	to	to	ADP
inlawrev-25117	956	5	a	a	DET
inlawrev-25117	956	6	place	place	NOUN
inlawrev-25117	956	7	with	with	ADP
inlawrev-25117	956	8	jobs	job	NOUN
inlawrev-25117	956	9	and	and	CCONJ
inlawrev-25117	956	10	salaries	salary	NOUN
inlawrev-25117	956	11	,	,	PUNCT
inlawrev-25117	956	12	they	they	PRON
inlawrev-25117	956	13	demand	demand	VERB
inlawrev-25117	956	14	housing	housing	NOUN
inlawrev-25117	956	15	,	,	PUNCT
inlawrev-25117	956	16	and	and	CCONJ
inlawrev-25117	956	17	once	once	SCONJ
inlawrev-25117	956	18	they	they	PRON
inlawrev-25117	956	19	have	have	VERB
inlawrev-25117	956	20	housing	housing	NOUN
inlawrev-25117	956	21	,	,	PUNCT
inlawrev-25117	956	22	they	they	PRON
inlawrev-25117	956	23	demand	demand	VERB
inlawrev-25117	956	24	good	good	ADJ
inlawrev-25117	956	25	schools	school	NOUN
inlawrev-25117	956	26	,	,	PUNCT
inlawrev-25117	956	27	good	good	ADJ
inlawrev-25117	956	28	infrastructure	infrastructure	NOUN
inlawrev-25117	956	29	,	,	PUNCT
inlawrev-25117	956	30	and	and	CCONJ
inlawrev-25117	956	31	the	the	DET
inlawrev-25117	956	32	other	other	ADJ
inlawrev-25117	956	33	amenities	amenity	NOUN
inlawrev-25117	956	34	they	they	PRON
inlawrev-25117	956	35	had	have	VERB
inlawrev-25117	956	36	where	where	SCONJ
inlawrev-25117	956	37	they	they	PRON
inlawrev-25117	956	38	came	come	VERB
inlawrev-25117	956	39	from	from	ADP
inlawrev-25117	956	40	.	.	PUNCT
inlawrev-25117	957	1	gradually	gradually	ADV
inlawrev-25117	957	2	,	,	PUNCT
inlawrev-25117	957	3	the	the	DET
inlawrev-25117	957	4	poor	poor	ADJ
inlawrev-25117	957	5	area	area	NOUN
inlawrev-25117	957	6	becomes	become	VERB
inlawrev-25117	957	7	more	more	ADV
inlawrev-25117	957	8	like	like	ADP
inlawrev-25117	957	9	the	the	DET
inlawrev-25117	957	10	richer	rich	ADJ
inlawrev-25117	957	11	areas	area	NOUN
inlawrev-25117	957	12	.	.	PUNCT
inlawrev-25117	958	1	this	this	PRON
inlawrev-25117	958	2	is	be	AUX
inlawrev-25117	958	3	what	what	PRON
inlawrev-25117	958	4	happened	happen	VERB
inlawrev-25117	958	5	in	in	ADP
inlawrev-25117	958	6	spartanburg	spartanburg	NOUN
inlawrev-25117	958	7	,	,	PUNCT
inlawrev-25117	958	8	south	south	PROPN
inlawrev-25117	958	9	carolina	carolina	PROPN
inlawrev-25117	958	10	,	,	PUNCT
inlawrev-25117	958	11	and	and	CCONJ
inlawrev-25117	958	12	in	in	ADP
inlawrev-25117	958	13	tuscaloosa	tuscaloosa	PROPN
inlawrev-25117	958	14	,	,	PUNCT
inlawrev-25117	958	15	alabama	alabama	PROPN
inlawrev-25117	958	16	,	,	PUNCT
inlawrev-25117	958	17	when	when	SCONJ
inlawrev-25117	958	18	they	they	PRON
inlawrev-25117	958	19	attracted	attract	VERB
inlawrev-25117	958	20	bmw	bmw	PROPN
inlawrev-25117	958	21	and	and	CCONJ
inlawrev-25117	958	22	daimler	daimler	NOUN
inlawrev-25117	958	23	,	,	PUNCT
inlawrev-25117	958	24	respectively	respectively	ADV
inlawrev-25117	958	25	.	.	PUNCT
inlawrev-25117	959	1	142	142	NUM
inlawrev-25117	959	2	the	the	DET
inlawrev-25117	959	3	tax	tax	NOUN
inlawrev-25117	959	4	rate	rate	NOUN
inlawrev-25117	959	5	on	on	ADP
inlawrev-25117	959	6	profits	profit	NOUN
inlawrev-25117	959	7	apportioned	apportion	VERB
inlawrev-25117	959	8	to	to	ADP
inlawrev-25117	959	9	the	the	DET
inlawrev-25117	959	10	target	target	NOUN
inlawrev-25117	959	11	zone	zone	NOUN
inlawrev-25117	959	12	should	should	AUX
inlawrev-25117	959	13	be	be	AUX
inlawrev-25117	959	14	significantly	significantly	ADV
inlawrev-25117	959	15	lower	low	ADJ
inlawrev-25117	959	16	than	than	ADP
inlawrev-25117	959	17	the	the	DET
inlawrev-25117	959	18	tax	tax	NOUN
inlawrev-25117	959	19	rates	rate	NOUN
inlawrev-25117	959	20	on	on	ADP
inlawrev-25117	959	21	other	other	ADJ
inlawrev-25117	959	22	profits	profit	NOUN
inlawrev-25117	959	23	.	.	PUNCT
inlawrev-25117	960	1	currently	currently	ADV
inlawrev-25117	960	2	,	,	PUNCT
inlawrev-25117	960	3	the	the	DET
inlawrev-25117	960	4	tax	tax	NOUN
inlawrev-25117	960	5	rate	rate	NOUN
inlawrev-25117	960	6	on	on	ADP
inlawrev-25117	960	7	domestic	domestic	ADJ
inlawrev-25117	960	8	profits	profit	NOUN
inlawrev-25117	960	9	is	be	AUX
inlawrev-25117	960	10	21	21	NUM
inlawrev-25117	960	11	percent	percent	NOUN
inlawrev-25117	960	12	and	and	CCONJ
inlawrev-25117	960	13	on	on	ADP
inlawrev-25117	960	14	foreign	foreign	ADJ
inlawrev-25117	960	15	profits	profit	NOUN
inlawrev-25117	960	16	10.5	10.5	NUM
inlawrev-25117	960	17	percent	percent	NOUN
inlawrev-25117	960	18	,	,	PUNCT
inlawrev-25117	960	19	but	but	CCONJ
inlawrev-25117	960	20	the	the	DET
inlawrev-25117	960	21	latter	latter	ADJ
inlawrev-25117	960	22	could	could	AUX
inlawrev-25117	960	23	be	be	AUX
inlawrev-25117	960	24	zero	zero	NUM
inlawrev-25117	960	25	if	if	SCONJ
inlawrev-25117	960	26	actual	actual	ADJ
inlawrev-25117	960	27	jobs	job	NOUN
inlawrev-25117	960	28	are	be	AUX
inlawrev-25117	960	29	moved	move	VERB
inlawrev-25117	960	30	overseas	overseas	ADV
inlawrev-25117	960	31	.	.	PUNCT
inlawrev-25117	961	1	143	143	NUM
inlawrev-25117	961	2	because	because	SCONJ
inlawrev-25117	961	3	of	of	ADP
inlawrev-25117	961	4	this	this	PRON
inlawrev-25117	961	5	,	,	PUNCT
inlawrev-25117	961	6	we	we	PRON
inlawrev-25117	961	7	recommend	recommend	VERB
inlawrev-25117	961	8	a	a	DET
inlawrev-25117	961	9	corporate	corporate	ADJ
inlawrev-25117	961	10	tax	tax	NOUN
inlawrev-25117	961	11	rate	rate	NOUN
inlawrev-25117	961	12	of	of	ADP
inlawrev-25117	961	13	zero	zero	NUM
inlawrev-25117	961	14	on	on	ADP
inlawrev-25117	961	15	profits	profit	NOUN
inlawrev-25117	961	16	from	from	ADP
inlawrev-25117	961	17	the	the	DET
inlawrev-25117	961	18	target	target	NOUN
inlawrev-25117	961	19	zone	zone	NOUN
inlawrev-25117	961	20	,	,	PUNCT
inlawrev-25117	961	21	and	and	CCONJ
inlawrev-25117	961	22	would	would	AUX
inlawrev-25117	961	23	be	be	AUX
inlawrev-25117	961	24	willing	willing	ADJ
inlawrev-25117	961	25	to	to	PART
inlawrev-25117	961	26	forego	forego	VERB
inlawrev-25117	961	27	a	a	DET
inlawrev-25117	961	28	large	large	ADJ
inlawrev-25117	961	29	part	part	NOUN
inlawrev-25117	961	30	of	of	ADP
inlawrev-25117	961	31	u.s	u.s	PROPN
inlawrev-25117	961	32	.	.	PROPN
inlawrev-25117	961	33	corporate	corporate	ADJ
inlawrev-25117	961	34	tax	tax	NOUN
inlawrev-25117	961	35	revenues	revenue	NOUN
inlawrev-25117	961	36	to	to	PART
inlawrev-25117	961	37	achieve	achieve	VERB
inlawrev-25117	961	38	the	the	DET
inlawrev-25117	961	39	needed	need	VERB
inlawrev-25117	961	40	job	job	NOUN
inlawrev-25117	961	41	growth	growth	NOUN
inlawrev-25117	961	42	in	in	ADP
inlawrev-25117	961	43	the	the	DET
inlawrev-25117	961	44	target	target	NOUN
inlawrev-25117	961	45	zone	zone	NOUN
inlawrev-25117	961	46	.	.	PUNCT
inlawrev-25117	962	1	the	the	DET
inlawrev-25117	962	2	following	follow	VERB
inlawrev-25117	962	3	example	example	NOUN
inlawrev-25117	962	4	illustrates	illustrate	VERB
inlawrev-25117	962	5	how	how	SCONJ
inlawrev-25117	962	6	such	such	DET
inlawrev-25117	962	7	a	a	DET
inlawrev-25117	962	8	formulary	formulary	ADJ
inlawrev-25117	962	9	apportionment	apportionment	NOUN
inlawrev-25117	962	10	method	method	NOUN
inlawrev-25117	962	11	would	would	AUX
inlawrev-25117	962	12	work	work	VERB
inlawrev-25117	962	13	and	and	CCONJ
inlawrev-25117	962	14	why	why	SCONJ
inlawrev-25117	962	15	it	it	PRON
inlawrev-25117	962	16	is	be	AUX
inlawrev-25117	962	17	more	more	ADV
inlawrev-25117	962	18	effective	effective	ADJ
inlawrev-25117	962	19	than	than	ADP
inlawrev-25117	962	20	a	a	DET
inlawrev-25117	962	21	jobs	job	NOUN
inlawrev-25117	962	22	tax	tax	NOUN
inlawrev-25117	962	23	credit	credit	NOUN
inlawrev-25117	962	24	:	:	PUNCT
inlawrev-25117	962	25	assume	assume	VERB
inlawrev-25117	962	26	a	a	DET
inlawrev-25117	962	27	multinational	multinational	NOUN
inlawrev-25117	962	28	that	that	PRON
inlawrev-25117	962	29	makes	make	VERB
inlawrev-25117	962	30	$	$	SYM
inlawrev-25117	962	31	1	1	NUM
inlawrev-25117	962	32	billion	billion	NUM
inlawrev-25117	962	33	in	in	ADP
inlawrev-25117	962	34	worldwide	worldwide	ADJ
inlawrev-25117	962	35	profits	profit	NOUN
inlawrev-25117	962	36	pays	pay	VERB
inlawrev-25117	962	37	$	$	SYM
inlawrev-25117	962	38	100	100	NUM
inlawrev-25117	962	39	million	million	NUM
inlawrev-25117	962	40	in	in	ADP
inlawrev-25117	962	41	wages	wage	NOUN
inlawrev-25117	962	42	worldwide	worldwide	ADV
inlawrev-25117	962	43	,	,	PUNCT
inlawrev-25117	962	44	and	and	CCONJ
inlawrev-25117	962	45	(	(	PUNCT
inlawrev-25117	962	46	for	for	ADP
inlawrev-25117	962	47	simplicity	simplicity	NOUN
inlawrev-25117	962	48	)	)	PUNCT
inlawrev-25117	962	49	has	have	VERB
inlawrev-25117	962	50	no	no	DET
inlawrev-25117	962	51	other	other	ADJ
inlawrev-25117	962	52	deductions	deduction	NOUN
inlawrev-25117	962	53	.	.	PUNCT
inlawrev-25117	963	1	the	the	DET
inlawrev-25117	963	2	multinational	multinational	NOUN
inlawrev-25117	963	3	has	have	VERB
inlawrev-25117	963	4	10,000	10,000	NUM
inlawrev-25117	963	5	employees	employee	NOUN
inlawrev-25117	963	6	worldwide	worldwide	ADV
inlawrev-25117	963	7	,	,	PUNCT
inlawrev-25117	963	8	out	out	ADP
inlawrev-25117	963	9	of	of	ADP
inlawrev-25117	963	10	whom	whom	PRON
inlawrev-25117	963	11	5,000	5,000	NUM
inlawrev-25117	963	12	work	work	NOUN
inlawrev-25117	963	13	in	in	ADP
inlawrev-25117	963	14	the	the	DET
inlawrev-25117	963	15	target	target	NOUN
inlawrev-25117	963	16	zone	zone	NOUN
inlawrev-25117	963	17	.	.	PUNCT
inlawrev-25117	964	1	it	it	PRON
inlawrev-25117	964	2	pays	pay	VERB
inlawrev-25117	964	3	the	the	DET
inlawrev-25117	964	4	employees	employee	NOUN
inlawrev-25117	964	5	in	in	ADP
inlawrev-25117	964	6	the	the	DET
inlawrev-25117	964	7	target	target	NOUN
inlawrev-25117	964	8	zone	zone	NOUN
inlawrev-25117	964	9	$	$	SYM
inlawrev-25117	964	10	20	20	NUM
inlawrev-25117	964	11	million	million	NUM
inlawrev-25117	964	12	in	in	ADP
inlawrev-25117	964	13	wages	wage	NOUN
inlawrev-25117	964	14	.	.	PUNCT
inlawrev-25117	965	1	under	under	ADP
inlawrev-25117	965	2	current	current	ADJ
inlawrev-25117	965	3	law	law	NOUN
inlawrev-25117	965	4	,	,	PUNCT
inlawrev-25117	965	5	the	the	DET
inlawrev-25117	965	6	multinational	multinational	NOUN
inlawrev-25117	965	7	would	would	AUX
inlawrev-25117	965	8	pay	pay	VERB
inlawrev-25117	965	9	$	$	SYM
inlawrev-25117	965	10	189	189	NUM
inlawrev-25117	965	11	million	million	NUM
inlawrev-25117	965	12	in	in	ADP
inlawrev-25117	965	13	tax	tax	NOUN
inlawrev-25117	965	14	:	:	PUNCT
inlawrev-25117	965	15	144	144	NUM
inlawrev-25117	965	16	gross	gross	ADJ
inlawrev-25117	965	17	income	income	NOUN
inlawrev-25117	965	18	1	1	NUM
inlawrev-25117	965	19	billion	billion	NUM
inlawrev-25117	965	20	100	100	NUM
inlawrev-25117	965	21	million	million	NUM
inlawrev-25117	965	22	=	=	SYM
inlawrev-25117	965	23	900	900	NUM
inlawrev-25117	965	24	million	million	NUM
inlawrev-25117	965	25	x	x	SYM
inlawrev-25117	965	26	21	21	NUM
inlawrev-25117	965	27	percent	percent	NOUN
inlawrev-25117	965	28	=	=	NOUN
inlawrev-25117	965	29	189	189	NUM
inlawrev-25117	965	30	million	million	NUM
inlawrev-25117	965	31	tax	tax	NOUN
inlawrev-25117	965	32	under	under	ADP
inlawrev-25117	965	33	a	a	DET
inlawrev-25117	965	34	jobs	job	NOUN
inlawrev-25117	965	35	tax	tax	NOUN
inlawrev-25117	965	36	credit	credit	NOUN
inlawrev-25117	965	37	,	,	PUNCT
inlawrev-25117	965	38	the	the	DET
inlawrev-25117	965	39	multinational	multinational	NOUN
inlawrev-25117	965	40	would	would	AUX
inlawrev-25117	965	41	pay	pay	VERB
inlawrev-25117	965	42	$	$	SYM
inlawrev-25117	965	43	173.2	173.2	NUM
inlawrev-25117	965	44	million	million	NUM
inlawrev-25117	965	45	in	in	ADP
inlawrev-25117	965	46	tax	tax	NOUN
inlawrev-25117	965	47	:	:	PUNCT
inlawrev-25117	965	48	gross	gross	ADJ
inlawrev-25117	965	49	income	income	NOUN
inlawrev-25117	965	50	1	1	NUM
inlawrev-25117	965	51	billion	billion	NUM
inlawrev-25117	965	52	80	80	NUM
inlawrev-25117	965	53	million	million	NUM
inlawrev-25117	965	54	=	=	SYM
inlawrev-25117	965	55	920	920	NUM
inlawrev-25117	965	56	million	million	NUM
inlawrev-25117	965	57	x	x	SYM
inlawrev-25117	965	58	21percent	21percent	NUM
inlawrev-25117	965	59	=	=	NOUN
inlawrev-25117	965	60	193.2	193.2	NUM
inlawrev-25117	965	61	million	million	NUM
inlawrev-25117	965	62	tax	tax	NOUN
inlawrev-25117	965	63	20	20	NUM
inlawrev-25117	965	64	million	million	NUM
inlawrev-25117	965	65	credit	credit	NOUN
inlawrev-25117	965	66	=	=	NOUN
inlawrev-25117	965	67	173.2	173.2	NUM
inlawrev-25117	965	68	million	million	NUM
inlawrev-25117	965	69	tax	tax	NOUN
inlawrev-25117	965	70	under	under	ADP
inlawrev-25117	965	71	our	our	PRON
inlawrev-25117	965	72	proposed	propose	VERB
inlawrev-25117	965	73	fa	fa	PROPN
inlawrev-25117	965	74	,	,	PUNCT
inlawrev-25117	965	75	the	the	DET
inlawrev-25117	965	76	multinational	multinational	NOUN
inlawrev-25117	965	77	would	would	AUX
inlawrev-25117	965	78	pay	pay	VERB
inlawrev-25117	965	79	$	$	SYM
inlawrev-25117	965	80	122.85	122.85	NUM
inlawrev-25117	965	81	million	million	NUM
inlawrev-25117	965	82	in	in	ADP
inlawrev-25117	965	83	tax	tax	NOUN
inlawrev-25117	965	84	:	:	PUNCT
inlawrev-25117	965	85	gross	gross	ADJ
inlawrev-25117	965	86	income	income	NOUN
inlawrev-25117	965	87	1	1	NUM
inlawrev-25117	965	88	billion	billion	NUM
inlawrev-25117	965	89	100	100	NUM
inlawrev-25117	965	90	million	million	NUM
inlawrev-25117	965	91	=	=	SYM
inlawrev-25117	965	92	900	900	NUM
inlawrev-25117	965	93	million	million	NUM
inlawrev-25117	965	94	in	in	ADP
inlawrev-25117	965	95	target	target	NOUN
inlawrev-25117	965	96	zone	zone	NOUN
inlawrev-25117	965	97	:	:	PUNCT
inlawrev-25117	965	98	number	number	NOUN
inlawrev-25117	965	99	of	of	ADP
inlawrev-25117	965	100	employees	employee	NOUN
inlawrev-25117	965	101	factor	factor	VERB
inlawrev-25117	965	102	5000/10,000	5000/10,000	NOUN
inlawrev-25117	965	103	=	=	SYM
inlawrev-25117	965	104	50	50	NUM
inlawrev-25117	965	105	percent	percent	NOUN
inlawrev-25117	965	106	wages	wage	NOUN
inlawrev-25117	965	107	factor	factor	NOUN
inlawrev-25117	965	108	20/100	20/100	NUM
inlawrev-25117	965	109	=	=	SYM
inlawrev-25117	965	110	20	20	NUM
inlawrev-25117	965	111	percent	percent	NOUN
inlawrev-25117	965	112	average	average	NOUN
inlawrev-25117	965	113	of	of	ADP
inlawrev-25117	965	114	the	the	DET
inlawrev-25117	965	115	two	two	NUM
inlawrev-25117	965	116	factors	factor	NOUN
inlawrev-25117	965	117	50	50	NUM
inlawrev-25117	965	118	+	+	SYM
inlawrev-25117	965	119	20/2	20/2	NUM
inlawrev-25117	965	120	=	=	SYM
inlawrev-25117	965	121	35	35	NUM
inlawrev-25117	965	122	percent	percent	NOUN
inlawrev-25117	965	123	900	900	NUM
inlawrev-25117	965	124	x	x	SYM
inlawrev-25117	965	125	35	35	NUM
inlawrev-25117	965	126	percent	percent	NOUN
inlawrev-25117	965	127	=	=	NOUN
inlawrev-25117	965	128	315	315	NUM
inlawrev-25117	965	129	million	million	NUM
inlawrev-25117	965	130	taxed	tax	VERB
inlawrev-25117	965	131	at	at	ADP
inlawrev-25117	965	132	0	0	NUM
inlawrev-25117	965	133	900	900	NUM
inlawrev-25117	965	134	x	x	SYM
inlawrev-25117	965	135	65	65	NUM
inlawrev-25117	965	136	percent	percent	NOUN
inlawrev-25117	965	137	=	=	NOUN
inlawrev-25117	965	138	585	585	NUM
inlawrev-25117	965	139	million	million	NUM
inlawrev-25117	965	140	taxed	tax	VERB
inlawrev-25117	965	141	at	at	ADP
inlawrev-25117	965	142	21	21	NUM
inlawrev-25117	965	143	percent	percent	NOUN
inlawrev-25117	965	144	=	=	NOUN
inlawrev-25117	965	145	122.85	122.85	NUM
inlawrev-25117	965	146	tax	tax	NOUN
inlawrev-25117	965	147	wage	wage	NOUN
inlawrev-25117	965	148	,	,	PUNCT
inlawrev-25117	965	149	and	and	CCONJ
inlawrev-25117	965	150	live	live	VERB
inlawrev-25117	965	151	and	and	CCONJ
inlawrev-25117	965	152	work	work	VERB
inlawrev-25117	965	153	in	in	ADP
inlawrev-25117	965	154	the	the	DET
inlawrev-25117	965	155	opportunity	opportunity	NOUN
inlawrev-25117	965	156	zone	zone	NOUN
inlawrev-25117	965	157	.	.	PUNCT
inlawrev-25117	966	1	if	if	SCONJ
inlawrev-25117	966	2	the	the	DET
inlawrev-25117	966	3	corporation	corporation	NOUN
inlawrev-25117	966	4	earned	earn	VERB
inlawrev-25117	966	5	$	$	SYM
inlawrev-25117	966	6	1	1	NUM
inlawrev-25117	966	7	billion	billion	NUM
inlawrev-25117	966	8	and	and	CCONJ
inlawrev-25117	966	9	his	his	PRON
inlawrev-25117	966	10	wage	wage	NOUN
inlawrev-25117	966	11	was	be	AUX
inlawrev-25117	966	12	$	$	SYM
inlawrev-25117	966	13	100,000	100,000	NUM
inlawrev-25117	966	14	(	(	PUNCT
inlawrev-25117	966	15	like	like	ADP
inlawrev-25117	966	16	warren	warren	PROPN
inlawrev-25117	966	17	buffett	buffett	PROPN
inlawrev-25117	966	18	)	)	PUNCT
inlawrev-25117	966	19	and	and	CCONJ
inlawrev-25117	966	20	he	he	PRON
inlawrev-25117	966	21	was	be	AUX
inlawrev-25117	966	22	the	the	DET
inlawrev-25117	966	23	sole	sole	ADJ
inlawrev-25117	966	24	employee	employee	NOUN
inlawrev-25117	966	25	,	,	PUNCT
inlawrev-25117	966	26	all	all	PRON
inlawrev-25117	966	27	of	of	ADP
inlawrev-25117	966	28	the	the	DET
inlawrev-25117	966	29	corporate	corporate	ADJ
inlawrev-25117	966	30	profits	profit	NOUN
inlawrev-25117	966	31	would	would	AUX
inlawrev-25117	966	32	be	be	AUX
inlawrev-25117	966	33	exempt	exempt	ADJ
inlawrev-25117	966	34	from	from	ADP
inlawrev-25117	966	35	taxes	taxis	NOUN
inlawrev-25117	966	36	.	.	PUNCT
inlawrev-25117	967	1	$	$	SYM
inlawrev-25117	967	2	1	1	NUM
inlawrev-25117	967	3	billion	billion	NUM
inlawrev-25117	967	4	*	*	PUNCT
inlawrev-25117	968	1	[	[	X
inlawrev-25117	968	2	(	(	PUNCT
inlawrev-25117	968	3	100,000/100,000	100,000/100,000	NUM
inlawrev-25117	968	4	+	+	NUM
inlawrev-25117	968	5	1/1	1/1	NUM
inlawrev-25117	968	6	)	)	PUNCT
inlawrev-25117	968	7	]	]	PUNCT
inlawrev-25117	968	8	/2	/2	PUNCT
inlawrev-25117	969	1	=	=	PUNCT
inlawrev-25117	969	2	$	$	SYM
inlawrev-25117	969	3	1	1	NUM
inlawrev-25117	969	4	billion	billion	NUM
inlawrev-25117	969	5	.	.	PUNCT
inlawrev-25117	970	1	142	142	NUM
inlawrev-25117	970	2	.	.	PUNCT
inlawrev-25117	971	1	mcgavin	mcgavin	PROPN
inlawrev-25117	971	2	,	,	PUNCT
inlawrev-25117	971	3	supra	supra	PROPN
inlawrev-25117	971	4	note	note	PROPN
inlawrev-25117	971	5	82	82	NUM
inlawrev-25117	971	6	;	;	PUNCT
inlawrev-25117	971	7	see	see	VERB
inlawrev-25117	971	8	also	also	ADV
inlawrev-25117	971	9	global	global	ADJ
inlawrev-25117	971	10	electric	electric	ADJ
inlawrev-25117	971	11	offensive	offensive	PROPN
inlawrev-25117	971	12	mercedes	mercedes	PROPN
inlawrev-25117	971	13	-	-	PUNCT
inlawrev-25117	971	14	benz	benz	PROPN
inlawrev-25117	971	15	invests	invest	VERB
inlawrev-25117	971	16	$	$	SYM
inlawrev-25117	971	17	1	1	NUM
inlawrev-25117	971	18	billion	billion	NUM
inlawrev-25117	971	19	in	in	ADP
inlawrev-25117	971	20	tuscaloosa	tuscaloosa	PROPN
inlawrev-25117	971	21	,	,	PUNCT
inlawrev-25117	971	22	creates	create	VERB
inlawrev-25117	971	23	600	600	NUM
inlawrev-25117	971	24	new	new	ADJ
inlawrev-25117	971	25	jobs	job	NOUN
inlawrev-25117	971	26	,	,	PUNCT
inlawrev-25117	971	27	supra	supra	PROPN
inlawrev-25117	971	28	note	note	NOUN
inlawrev-25117	971	29	82	82	NUM
inlawrev-25117	971	30	.	.	PUNCT
inlawrev-25117	972	1	143	143	NUM
inlawrev-25117	972	2	.	.	PUNCT
inlawrev-25117	973	1	see	see	VERB
inlawrev-25117	973	2	reuven	reuven	PROPN
inlawrev-25117	973	3	s.	s.	PROPN
inlawrev-25117	973	4	avi	avi	PROPN
inlawrev-25117	973	5	-	-	PUNCT
inlawrev-25117	973	6	yonah	yonah	ADJ
inlawrev-25117	973	7	,	,	PUNCT
inlawrev-25117	973	8	guilty	guilty	ADJ
inlawrev-25117	973	9	as	as	SCONJ
inlawrev-25117	973	10	charged	charge	VERB
inlawrev-25117	973	11	:	:	PUNCT
inlawrev-25117	973	12	reflections	reflection	NOUN
inlawrev-25117	973	13	on	on	ADP
inlawrev-25117	973	14	tra	tra	PROPN
inlawrev-25117	973	15	17	17	NUM
inlawrev-25117	973	16	,	,	PUNCT
inlawrev-25117	973	17	157	157	NUM
inlawrev-25117	973	18	tax	tax	NOUN
inlawrev-25117	973	19	notes	note	NOUN
inlawrev-25117	973	20	1131	1131	NUM
inlawrev-25117	973	21	(	(	PUNCT
inlawrev-25117	973	22	2017	2017	NUM
inlawrev-25117	973	23	)	)	PUNCT
inlawrev-25117	973	24	.	.	PUNCT
inlawrev-25117	974	1	144	144	NUM
inlawrev-25117	974	2	.	.	PUNCT
inlawrev-25117	974	3	see	see	VERB
inlawrev-25117	974	4	i	i	PRON
inlawrev-25117	974	5	d.	d.	PROPN
inlawrev-25117	974	6	for	for	ADP
inlawrev-25117	974	7	simplicity	simplicity	NOUN
inlawrev-25117	974	8	,	,	PUNCT
inlawrev-25117	974	9	we	we	PRON
inlawrev-25117	974	10	ignore	ignore	VERB
inlawrev-25117	974	11	the	the	DET
inlawrev-25117	974	12	fact	fact	NOUN
inlawrev-25117	974	13	that	that	SCONJ
inlawrev-25117	974	14	the	the	DET
inlawrev-25117	974	15	multinational	multinational	NOUN
inlawrev-25117	974	16	may	may	AUX
inlawrev-25117	974	17	pay	pay	VERB
inlawrev-25117	974	18	only	only	ADV
inlawrev-25117	974	19	10.5	10.5	NUM
inlawrev-25117	974	20	%	%	NOUN
inlawrev-25117	974	21	or	or	CCONJ
inlawrev-25117	974	22	less	less	ADJ
inlawrev-25117	974	23	on	on	ADP
inlawrev-25117	974	24	its	its	PRON
inlawrev-25117	974	25	foreign	foreign	ADJ
inlawrev-25117	974	26	profit	profit	NOUN
inlawrev-25117	974	27	.	.	PUNCT
inlawrev-25117	975	1	the	the	DET
inlawrev-25117	975	2	incentive	incentive	NOUN
inlawrev-25117	975	3	under	under	ADP
inlawrev-25117	975	4	the	the	DET
inlawrev-25117	975	5	tax	tax	NOUN
inlawrev-25117	975	6	cuts	cut	NOUN
inlawrev-25117	975	7	and	and	CCONJ
inlawrev-25117	975	8	jobs	job	NOUN
inlawrev-25117	975	9	act	act	VERB
inlawrev-25117	975	10	to	to	PART
inlawrev-25117	975	11	move	move	VERB
inlawrev-25117	975	12	jobs	job	NOUN
inlawrev-25117	975	13	overseas	overseas	ADV
inlawrev-25117	975	14	and	and	CCONJ
inlawrev-25117	975	15	pay	pay	VERB
inlawrev-25117	975	16	0	0	NUM
inlawrev-25117	975	17	%	%	NOUN
inlawrev-25117	975	18	on	on	ADP
inlawrev-25117	975	19	the	the	DET
inlawrev-25117	975	20	profit	profit	NOUN
inlawrev-25117	975	21	should	should	AUX
inlawrev-25117	975	22	be	be	AUX
inlawrev-25117	975	23	abolished	abolish	VERB
inlawrev-25117	975	24	.	.	PUNCT
inlawrev-25117	976	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	976	2	45348943-ilr-53-3_text.indd	45348943-ilr-53-3_text.indd	NUM
inlawrev-25117	976	3	45	45	NUM
inlawrev-25117	976	4	12/14/20	12/14/20	PROPN
inlawrev-25117	976	5	9:49	9:49	NUM
inlawrev-25117	976	6	am12/14/20	am12/14/20	PROPN
inlawrev-25117	976	7	9:49	9:49	NUM
inlawrev-25117	976	8	am	be	AUX
inlawrev-25117	976	9	496	496	NUM
inlawrev-25117	976	10	indiana	indiana	PROPN
inlawrev-25117	976	11	law	law	PROPN
inlawrev-25117	976	12	review	review	NOUN
inlawrev-25117	977	1	[	[	X
inlawrev-25117	977	2	vol	vol	NOUN
inlawrev-25117	977	3	.	.	PUNCT
inlawrev-25117	977	4	53:461	53:461	NUM
inlawrev-25117	977	5	thus	thus	ADV
inlawrev-25117	977	6	:	:	PUNCT
inlawrev-25117	977	7	net	net	ADJ
inlawrev-25117	977	8	income	income	NOUN
inlawrev-25117	977	9	(	(	PUNCT
inlawrev-25117	977	10	after	after	ADP
inlawrev-25117	977	11	deductions	deduction	NOUN
inlawrev-25117	977	12	and	and	CCONJ
inlawrev-25117	977	13	tax	tax	NOUN
inlawrev-25117	977	14	)	)	PUNCT
inlawrev-25117	977	15	under	under	ADP
inlawrev-25117	977	16	current	current	ADJ
inlawrev-25117	977	17	tax	tax	NOUN
inlawrev-25117	977	18	is	be	AUX
inlawrev-25117	977	19	1,000	1,000	NUM
inlawrev-25117	977	20	–	–	PUNCT
inlawrev-25117	977	21	100	100	NUM
inlawrev-25117	977	22	–	–	SYM
inlawrev-25117	977	23	189	189	NUM
inlawrev-25117	977	24	=	=	SYM
inlawrev-25117	977	25	$	$	SYM
inlawrev-25117	977	26	711	711	NUM
inlawrev-25117	977	27	million	million	NUM
inlawrev-25117	977	28	.	.	PUNCT
inlawrev-25117	978	1	net	net	ADJ
inlawrev-25117	978	2	income	income	NOUN
inlawrev-25117	978	3	under	under	ADP
inlawrev-25117	978	4	tax	tax	NOUN
inlawrev-25117	978	5	credit	credit	NOUN
inlawrev-25117	978	6	is	be	AUX
inlawrev-25117	978	7	1,000	1,000	NUM
inlawrev-25117	978	8	–	–	PUNCT
inlawrev-25117	978	9	100	100	NUM
inlawrev-25117	978	10	173.2	173.2	NUM
inlawrev-25117	978	11	=	=	SYM
inlawrev-25117	978	12	$	$	SYM
inlawrev-25117	978	13	726.8	726.8	NUM
inlawrev-25117	978	14	million	million	NUM
inlawrev-25117	978	15	.	.	PUNCT
inlawrev-25117	979	1	net	net	ADJ
inlawrev-25117	979	2	income	income	NOUN
inlawrev-25117	979	3	under	under	ADP
inlawrev-25117	979	4	fa	fa	PROPN
inlawrev-25117	979	5	is	be	AUX
inlawrev-25117	979	6	1000	1000	NUM
inlawrev-25117	979	7	100	100	NUM
inlawrev-25117	979	8	122.85	122.85	NUM
inlawrev-25117	979	9	=	=	SYM
inlawrev-25117	979	10	$	$	SYM
inlawrev-25117	979	11	777.15	777.15	NUM
inlawrev-25117	979	12	million	million	NUM
inlawrev-25117	979	13	.	.	PUNCT
inlawrev-25117	980	1	the	the	DET
inlawrev-25117	980	2	effective	effective	ADJ
inlawrev-25117	980	3	average	average	ADJ
inlawrev-25117	980	4	tax	tax	NOUN
inlawrev-25117	980	5	rate	rate	NOUN
inlawrev-25117	980	6	on	on	ADP
inlawrev-25117	980	7	net	net	ADJ
inlawrev-25117	980	8	income	income	NOUN
inlawrev-25117	980	9	under	under	ADP
inlawrev-25117	980	10	current	current	ADJ
inlawrev-25117	980	11	tax	tax	NOUN
inlawrev-25117	980	12	is	be	AUX
inlawrev-25117	980	13	21	21	NUM
inlawrev-25117	980	14	percent	percent	NOUN
inlawrev-25117	980	15	,	,	PUNCT
inlawrev-25117	980	16	under	under	ADP
inlawrev-25117	980	17	the	the	DET
inlawrev-25117	980	18	tax	tax	NOUN
inlawrev-25117	980	19	credit	credit	NOUN
inlawrev-25117	980	20	19.2	19.2	NUM
inlawrev-25117	980	21	percent	percent	NOUN
inlawrev-25117	980	22	,	,	PUNCT
inlawrev-25117	980	23	and	and	CCONJ
inlawrev-25117	980	24	under	under	ADP
inlawrev-25117	980	25	fa	fa	NUM
inlawrev-25117	980	26	13.65	13.65	NUM
inlawrev-25117	980	27	percent	percent	NOUN
inlawrev-25117	980	28	.	.	PUNCT
inlawrev-25117	981	1	145	145	NUM
inlawrev-25117	981	2	the	the	DET
inlawrev-25117	981	3	advantage	advantage	NOUN
inlawrev-25117	981	4	of	of	ADP
inlawrev-25117	981	5	the	the	DET
inlawrev-25117	981	6	fa	fa	PROPN
inlawrev-25117	981	7	system	system	NOUN
inlawrev-25117	981	8	is	be	AUX
inlawrev-25117	981	9	that	that	SCONJ
inlawrev-25117	981	10	the	the	DET
inlawrev-25117	981	11	more	more	ADJ
inlawrev-25117	981	12	employees	employee	NOUN
inlawrev-25117	981	13	you	you	PRON
inlawrev-25117	981	14	hire	hire	VERB
inlawrev-25117	981	15	in	in	ADP
inlawrev-25117	981	16	the	the	DET
inlawrev-25117	981	17	target	target	NOUN
inlawrev-25117	981	18	zone	zone	NOUN
inlawrev-25117	981	19	,	,	PUNCT
inlawrev-25117	981	20	the	the	PRON
inlawrev-25117	981	21	lower	low	ADJ
inlawrev-25117	981	22	your	your	PRON
inlawrev-25117	981	23	taxes	taxis	NOUN
inlawrev-25117	981	24	,	,	PUNCT
inlawrev-25117	981	25	especially	especially	ADV
inlawrev-25117	981	26	if	if	SCONJ
inlawrev-25117	981	27	you	you	PRON
inlawrev-25117	981	28	also	also	ADV
inlawrev-25117	981	29	pay	pay	VERB
inlawrev-25117	981	30	them	they	PRON
inlawrev-25117	981	31	higher	high	ADJ
inlawrev-25117	981	32	wages	wage	NOUN
inlawrev-25117	981	33	(	(	PUNCT
inlawrev-25117	981	34	in	in	ADP
inlawrev-25117	981	35	the	the	DET
inlawrev-25117	981	36	example	example	NOUN
inlawrev-25117	981	37	,	,	PUNCT
inlawrev-25117	981	38	the	the	DET
inlawrev-25117	981	39	average	average	ADJ
inlawrev-25117	981	40	wage	wage	NOUN
inlawrev-25117	981	41	in	in	ADP
inlawrev-25117	981	42	the	the	DET
inlawrev-25117	981	43	target	target	NOUN
inlawrev-25117	981	44	zone	zone	NOUN
inlawrev-25117	981	45	is	be	AUX
inlawrev-25117	981	46	lower	low	ADJ
inlawrev-25117	981	47	,	,	PUNCT
inlawrev-25117	981	48	which	which	PRON
inlawrev-25117	981	49	is	be	AUX
inlawrev-25117	981	50	probably	probably	ADV
inlawrev-25117	981	51	realistic	realistic	ADJ
inlawrev-25117	981	52	at	at	ADP
inlawrev-25117	981	53	first	first	ADJ
inlawrev-25117	981	54	)	)	PUNCT
inlawrev-25117	981	55	.	.	PUNCT
inlawrev-25117	982	1	but	but	CCONJ
inlawrev-25117	982	2	this	this	DET
inlawrev-25117	982	3	benefit	benefit	NOUN
inlawrev-25117	982	4	only	only	ADV
inlawrev-25117	982	5	lasts	last	VERB
inlawrev-25117	982	6	as	as	ADV
inlawrev-25117	982	7	long	long	ADV
inlawrev-25117	982	8	as	as	SCONJ
inlawrev-25117	982	9	you	you	PRON
inlawrev-25117	982	10	maintain	maintain	VERB
inlawrev-25117	982	11	employment	employment	NOUN
inlawrev-25117	982	12	in	in	ADP
inlawrev-25117	982	13	the	the	DET
inlawrev-25117	982	14	target	target	NOUN
inlawrev-25117	982	15	zone	zone	NOUN
inlawrev-25117	982	16	.	.	PUNCT
inlawrev-25117	983	1	in	in	ADP
inlawrev-25117	983	2	addition	addition	NOUN
inlawrev-25117	983	3	,	,	PUNCT
inlawrev-25117	983	4	we	we	PRON
inlawrev-25117	983	5	would	would	AUX
inlawrev-25117	983	6	recommend	recommend	VERB
inlawrev-25117	983	7	a	a	DET
inlawrev-25117	983	8	lower	low	ADJ
inlawrev-25117	983	9	individual	individual	ADJ
inlawrev-25117	983	10	tax	tax	NOUN
inlawrev-25117	983	11	rate	rate	NOUN
inlawrev-25117	983	12	applying	apply	VERB
inlawrev-25117	983	13	to	to	ADP
inlawrev-25117	983	14	people	people	NOUN
inlawrev-25117	983	15	who	who	PRON
inlawrev-25117	983	16	move	move	VERB
inlawrev-25117	983	17	to	to	ADP
inlawrev-25117	983	18	the	the	DET
inlawrev-25117	983	19	target	target	NOUN
inlawrev-25117	983	20	zone	zone	NOUN
inlawrev-25117	983	21	,	,	PUNCT
inlawrev-25117	983	22	even	even	ADV
inlawrev-25117	983	23	if	if	SCONJ
inlawrev-25117	983	24	they	they	PRON
inlawrev-25117	983	25	work	work	VERB
inlawrev-25117	983	26	elsewhere	elsewhere	ADV
inlawrev-25117	983	27	.	.	PUNCT
inlawrev-25117	984	1	this	this	PRON
inlawrev-25117	984	2	proved	prove	VERB
inlawrev-25117	984	3	very	very	ADV
inlawrev-25117	984	4	effective	effective	ADJ
inlawrev-25117	984	5	in	in	ADP
inlawrev-25117	984	6	israel	israel	PROPN
inlawrev-25117	984	7	,	,	PUNCT
inlawrev-25117	984	8	146	146	NUM
inlawrev-25117	984	9	and	and	CCONJ
inlawrev-25117	984	10	given	give	VERB
inlawrev-25117	984	11	the	the	DET
inlawrev-25117	984	12	size	size	NOUN
inlawrev-25117	984	13	of	of	ADP
inlawrev-25117	984	14	the	the	DET
inlawrev-25117	984	15	u.s	u.s	PROPN
inlawrev-25117	984	16	.	.	PROPN
inlawrev-25117	984	17	,	,	PUNCT
inlawrev-25117	984	18	for	for	ADP
inlawrev-25117	984	19	most	most	ADJ
inlawrev-25117	984	20	people	people	NOUN
inlawrev-25117	984	21	work	work	VERB
inlawrev-25117	984	22	will	will	AUX
inlawrev-25117	984	23	tend	tend	VERB
inlawrev-25117	984	24	to	to	PART
inlawrev-25117	984	25	be	be	AUX
inlawrev-25117	984	26	close	close	ADJ
inlawrev-25117	984	27	to	to	ADP
inlawrev-25117	984	28	home	home	NOUN
inlawrev-25117	984	29	.	.	PUNCT
inlawrev-25117	985	1	critics	critic	NOUN
inlawrev-25117	985	2	of	of	ADP
inlawrev-25117	985	3	the	the	DET
inlawrev-25117	985	4	opportunity	opportunity	NOUN
inlawrev-25117	985	5	zones	zone	NOUN
inlawrev-25117	985	6	program	program	NOUN
inlawrev-25117	985	7	have	have	AUX
inlawrev-25117	985	8	raised	raise	VERB
inlawrev-25117	985	9	the	the	DET
inlawrev-25117	985	10	concern	concern	NOUN
inlawrev-25117	985	11	that	that	SCONJ
inlawrev-25117	985	12	the	the	DET
inlawrev-25117	985	13	program	program	NOUN
inlawrev-25117	985	14	will	will	AUX
inlawrev-25117	985	15	result	result	VERB
inlawrev-25117	985	16	in	in	ADP
inlawrev-25117	985	17	significant	significant	ADJ
inlawrev-25117	985	18	revenue	revenue	NOUN
inlawrev-25117	985	19	loss	loss	NOUN
inlawrev-25117	985	20	.	.	PUNCT
inlawrev-25117	986	1	147	147	NUM
inlawrev-25117	986	2	similar	similar	ADJ
inlawrev-25117	986	3	concerns	concern	NOUN
inlawrev-25117	986	4	might	might	AUX
inlawrev-25117	986	5	be	be	AUX
inlawrev-25117	986	6	raised	raise	VERB
inlawrev-25117	986	7	against	against	ADP
inlawrev-25117	986	8	our	our	PRON
inlawrev-25117	986	9	program	program	NOUN
inlawrev-25117	986	10	.	.	PUNCT
inlawrev-25117	987	1	to	to	PART
inlawrev-25117	987	2	mitigate	mitigate	VERB
inlawrev-25117	987	3	its	its	PRON
inlawrev-25117	987	4	cost	cost	NOUN
inlawrev-25117	987	5	,	,	PUNCT
inlawrev-25117	987	6	the	the	DET
inlawrev-25117	987	7	program	program	NOUN
inlawrev-25117	987	8	could	could	AUX
inlawrev-25117	987	9	be	be	AUX
inlawrev-25117	987	10	limited	limit	VERB
inlawrev-25117	987	11	by	by	ADP
inlawrev-25117	987	12	adjusting	adjust	VERB
inlawrev-25117	987	13	the	the	DET
inlawrev-25117	987	14	formula	formula	NOUN
inlawrev-25117	987	15	,	,	PUNCT
inlawrev-25117	987	16	such	such	ADJ
inlawrev-25117	987	17	as	as	ADP
inlawrev-25117	987	18	that	that	PRON
inlawrev-25117	987	19	instead	instead	ADV
inlawrev-25117	987	20	of	of	ADP
inlawrev-25117	987	21	averaging	average	VERB
inlawrev-25117	987	22	the	the	DET
inlawrev-25117	987	23	percentages	percentage	NOUN
inlawrev-25117	987	24	of	of	ADP
inlawrev-25117	987	25	employees	employee	NOUN
inlawrev-25117	987	26	and	and	CCONJ
inlawrev-25117	987	27	wages	wage	NOUN
inlawrev-25117	987	28	in	in	ADP
inlawrev-25117	987	29	target	target	NOUN
inlawrev-25117	987	30	zones	zone	NOUN
inlawrev-25117	987	31	,	,	PUNCT
inlawrev-25117	987	32	only	only	ADV
inlawrev-25117	987	33	the	the	DET
inlawrev-25117	987	34	lower	low	ADJ
inlawrev-25117	987	35	percentage	percentage	NOUN
inlawrev-25117	987	36	will	will	AUX
inlawrev-25117	987	37	count	count	VERB
inlawrev-25117	987	38	for	for	ADP
inlawrev-25117	987	39	allocation	allocation	NOUN
inlawrev-25117	987	40	of	of	ADP
inlawrev-25117	987	41	income	income	NOUN
inlawrev-25117	987	42	.	.	PUNCT
inlawrev-25117	988	1	in	in	ADP
inlawrev-25117	988	2	the	the	DET
inlawrev-25117	988	3	example	example	NOUN
inlawrev-25117	988	4	above	above	ADV
inlawrev-25117	988	5	,	,	PUNCT
inlawrev-25117	988	6	this	this	PRON
inlawrev-25117	988	7	means	mean	VERB
inlawrev-25117	988	8	that	that	SCONJ
inlawrev-25117	988	9	only	only	ADV
inlawrev-25117	988	10	20	20	NUM
inlawrev-25117	988	11	percent	percent	NOUN
inlawrev-25117	988	12	(	(	PUNCT
inlawrev-25117	988	13	rather	rather	ADV
inlawrev-25117	988	14	than	than	ADP
inlawrev-25117	988	15	35	35	NUM
inlawrev-25117	988	16	percent	percent	NOUN
inlawrev-25117	988	17	)	)	PUNCT
inlawrev-25117	988	18	would	would	AUX
inlawrev-25117	988	19	be	be	AUX
inlawrev-25117	988	20	allocated	allocate	VERB
inlawrev-25117	988	21	to	to	PART
inlawrev-25117	988	22	target	target	VERB
inlawrev-25117	988	23	zones	zone	NOUN
inlawrev-25117	988	24	and	and	CCONJ
inlawrev-25117	988	25	subjected	subject	VERB
inlawrev-25117	988	26	to	to	ADP
inlawrev-25117	988	27	the	the	DET
inlawrev-25117	988	28	0	0	NUM
inlawrev-25117	988	29	-	-	PUNCT
inlawrev-25117	988	30	percent	percent	NOUN
inlawrev-25117	988	31	tax	tax	NOUN
inlawrev-25117	988	32	rate	rate	NOUN
inlawrev-25117	988	33	.	.	PUNCT
inlawrev-25117	989	1	this	this	PRON
inlawrev-25117	989	2	could	could	AUX
inlawrev-25117	989	3	also	also	ADV
inlawrev-25117	989	4	prevent	prevent	VERB
inlawrev-25117	989	5	a	a	DET
inlawrev-25117	989	6	potential	potential	ADJ
inlawrev-25117	989	7	manipulation	manipulation	NOUN
inlawrev-25117	989	8	of	of	ADP
inlawrev-25117	989	9	the	the	DET
inlawrev-25117	989	10	formula	formula	NOUN
inlawrev-25117	989	11	,	,	PUNCT
inlawrev-25117	989	12	by	by	ADP
inlawrev-25117	989	13	,	,	PUNCT
inlawrev-25117	989	14	for	for	ADP
inlawrev-25117	989	15	example	example	NOUN
inlawrev-25117	989	16	,	,	PUNCT
inlawrev-25117	989	17	having	have	VERB
inlawrev-25117	989	18	one	one	NUM
inlawrev-25117	989	19	employee	employee	NOUN
inlawrev-25117	989	20	with	with	ADP
inlawrev-25117	989	21	a	a	DET
inlawrev-25117	989	22	high	high	ADJ
inlawrev-25117	989	23	salary	salary	NOUN
inlawrev-25117	989	24	in	in	ADP
inlawrev-25117	989	25	a	a	DET
inlawrev-25117	989	26	target	target	NOUN
inlawrev-25117	989	27	zone	zone	NOUN
inlawrev-25117	989	28	solely	solely	ADV
inlawrev-25117	989	29	for	for	ADP
inlawrev-25117	989	30	receiving	receive	VERB
inlawrev-25117	989	31	the	the	DET
inlawrev-25117	989	32	tax	tax	NOUN
inlawrev-25117	989	33	benefit	benefit	NOUN
inlawrev-25117	989	34	.	.	PUNCT
inlawrev-25117	990	1	it	it	PRON
inlawrev-25117	990	2	is	be	AUX
inlawrev-25117	990	3	also	also	ADV
inlawrev-25117	990	4	possible	possible	ADJ
inlawrev-25117	990	5	to	to	PART
inlawrev-25117	990	6	limit	limit	VERB
inlawrev-25117	990	7	the	the	DET
inlawrev-25117	990	8	benefits	benefit	NOUN
inlawrev-25117	990	9	of	of	ADP
inlawrev-25117	990	10	the	the	DET
inlawrev-25117	990	11	program	program	NOUN
inlawrev-25117	990	12	(	(	PUNCT
inlawrev-25117	990	13	either	either	CCONJ
inlawrev-25117	990	14	by	by	ADP
inlawrev-25117	990	15	adjusting	adjust	VERB
inlawrev-25117	990	16	the	the	DET
inlawrev-25117	990	17	formula	formula	NOUN
inlawrev-25117	990	18	as	as	SCONJ
inlawrev-25117	990	19	stated	state	VERB
inlawrev-25117	990	20	above	above	ADV
inlawrev-25117	990	21	,	,	PUNCT
inlawrev-25117	990	22	or	or	CCONJ
inlawrev-25117	990	23	in	in	ADP
inlawrev-25117	990	24	any	any	DET
inlawrev-25117	990	25	other	other	ADJ
inlawrev-25117	990	26	reasonable	reasonable	ADJ
inlawrev-25117	990	27	way	way	NOUN
inlawrev-25117	990	28	)	)	PUNCT
inlawrev-25117	990	29	granted	grant	VERB
inlawrev-25117	990	30	to	to	ADP
inlawrev-25117	990	31	multinationals	multinational	NOUN
inlawrev-25117	990	32	,	,	PUNCT
inlawrev-25117	990	33	while	while	SCONJ
inlawrev-25117	990	34	allowing	allow	VERB
inlawrev-25117	990	35	full	full	ADJ
inlawrev-25117	990	36	benefits	benefit	NOUN
inlawrev-25117	990	37	(	(	PUNCT
inlawrev-25117	990	38	meaning	mean	VERB
inlawrev-25117	990	39	0	0	NUM
inlawrev-25117	990	40	-	-	PUNCT
inlawrev-25117	990	41	percent	percent	NOUN
inlawrev-25117	990	42	rate	rate	NOUN
inlawrev-25117	990	43	on	on	ADP
inlawrev-25117	990	44	income	income	NOUN
inlawrev-25117	990	45	allocated	allocate	VERB
inlawrev-25117	990	46	to	to	ADP
inlawrev-25117	990	47	target	target	VERB
inlawrev-25117	990	48	zones	zone	NOUN
inlawrev-25117	990	49	)	)	PUNCT
inlawrev-25117	990	50	to	to	ADP
inlawrev-25117	990	51	small	small	ADJ
inlawrev-25117	990	52	and	and	CCONJ
inlawrev-25117	990	53	medium	medium	ADJ
inlawrev-25117	990	54	-	-	PUNCT
inlawrev-25117	990	55	sized	sized	ADJ
inlawrev-25117	990	56	enterprises	enterprise	NOUN
inlawrev-25117	990	57	.	.	PUNCT
inlawrev-25117	991	1	this	this	PRON
inlawrev-25117	991	2	would	would	AUX
inlawrev-25117	991	3	also	also	ADV
inlawrev-25117	991	4	145	145	NUM
inlawrev-25117	991	5	.	.	PUNCT
inlawrev-25117	992	1	if	if	SCONJ
inlawrev-25117	992	2	the	the	DET
inlawrev-25117	992	3	multinational	multinational	ADJ
inlawrev-25117	992	4	employs	employ	VERB
inlawrev-25117	992	5	more	more	ADV
inlawrev-25117	992	6	skilled	skilled	ADJ
inlawrev-25117	992	7	labor	labor	NOUN
inlawrev-25117	992	8	at	at	ADP
inlawrev-25117	992	9	higher	high	ADJ
inlawrev-25117	992	10	wages	wage	NOUN
inlawrev-25117	992	11	in	in	ADP
inlawrev-25117	992	12	the	the	DET
inlawrev-25117	992	13	target	target	NOUN
inlawrev-25117	992	14	zone	zone	NOUN
inlawrev-25117	992	15	,	,	PUNCT
inlawrev-25117	992	16	the	the	DET
inlawrev-25117	992	17	result	result	NOUN
inlawrev-25117	992	18	is	be	AUX
inlawrev-25117	992	19	even	even	ADV
inlawrev-25117	992	20	better	well	ADJ
inlawrev-25117	992	21	,	,	PUNCT
inlawrev-25117	992	22	even	even	ADV
inlawrev-25117	992	23	with	with	ADP
inlawrev-25117	992	24	fewer	few	ADJ
inlawrev-25117	992	25	employees	employee	NOUN
inlawrev-25117	992	26	in	in	ADP
inlawrev-25117	992	27	the	the	DET
inlawrev-25117	992	28	target	target	NOUN
inlawrev-25117	992	29	zone	zone	NOUN
inlawrev-25117	992	30	:	:	PUNCT
inlawrev-25117	992	31	assume	assume	VERB
inlawrev-25117	992	32	1000	1000	NUM
inlawrev-25117	992	33	m	m	NOUN
inlawrev-25117	992	34	worldwide	worldwide	ADJ
inlawrev-25117	992	35	income	income	NOUN
inlawrev-25117	992	36	,	,	PUNCT
inlawrev-25117	992	37	100	100	NUM
inlawrev-25117	992	38	m	m	NOUN
inlawrev-25117	992	39	worldwide	worldwide	ADV
inlawrev-25117	992	40	of	of	ADP
inlawrev-25117	992	41	wage	wage	NOUN
inlawrev-25117	992	42	deduction	deduction	NOUN
inlawrev-25117	992	43	,	,	PUNCT
inlawrev-25117	992	44	$	$	SYM
inlawrev-25117	992	45	45	45	NUM
inlawrev-25117	992	46	m	m	NOUN
inlawrev-25117	992	47	in	in	ADP
inlawrev-25117	992	48	target	target	NOUN
inlawrev-25117	992	49	zone	zone	NOUN
inlawrev-25117	992	50	(	(	PUNCT
inlawrev-25117	992	51	45	45	NUM
inlawrev-25117	992	52	%	%	NOUN
inlawrev-25117	992	53	)	)	PUNCT
inlawrev-25117	992	54	,	,	PUNCT
inlawrev-25117	992	55	and	and	CCONJ
inlawrev-25117	992	56	10k	10k	NOUN
inlawrev-25117	992	57	worldwide	worldwide	PROPN
inlawrev-25117	992	58	employees	employee	NOUN
inlawrev-25117	992	59	,	,	PUNCT
inlawrev-25117	992	60	3k	3k	NUM
inlawrev-25117	992	61	in	in	ADP
inlawrev-25117	992	62	target	target	NOUN
inlawrev-25117	992	63	zone	zone	NOUN
inlawrev-25117	992	64	(	(	PUNCT
inlawrev-25117	992	65	30	30	NUM
inlawrev-25117	992	66	%	%	NOUN
inlawrev-25117	992	67	)	)	PUNCT
inlawrev-25117	992	68	.	.	PUNCT
inlawrev-25117	993	1	with	with	ADP
inlawrev-25117	993	2	a	a	DET
inlawrev-25117	993	3	job	job	NOUN
inlawrev-25117	993	4	credit	credit	NOUN
inlawrev-25117	993	5	you	you	PRON
inlawrev-25117	993	6	get	get	VERB
inlawrev-25117	993	7	taxable	taxable	ADJ
inlawrev-25117	993	8	income	income	NOUN
inlawrev-25117	993	9	:	:	PUNCT
inlawrev-25117	993	10	1000	1000	NUM
inlawrev-25117	993	11	-	-	SYM
inlawrev-25117	993	12	55=945	55=945	NUM
inlawrev-25117	993	13	m	m	NOUN
inlawrev-25117	993	14	,	,	PUNCT
inlawrev-25117	993	15	tax	tax	NOUN
inlawrev-25117	993	16	liability	liability	NOUN
inlawrev-25117	993	17	:	:	PUNCT
inlawrev-25117	993	18	945	945	NUM
inlawrev-25117	993	19	*	*	NOUN
inlawrev-25117	993	20	21%=198.45	21%=198.45	NUM
inlawrev-25117	993	21	m	m	NOUN
inlawrev-25117	993	22	,	,	PUNCT
inlawrev-25117	993	23	credit	credit	NOUN
inlawrev-25117	993	24	:	:	PUNCT
inlawrev-25117	994	1	-$45	-$45	PROPN
inlawrev-25117	994	2	m	m	PROPN
inlawrev-25117	994	3	,	,	PUNCT
inlawrev-25117	994	4	final	final	ADJ
inlawrev-25117	994	5	tax	tax	NOUN
inlawrev-25117	994	6	liability	liability	NOUN
inlawrev-25117	994	7	:	:	PUNCT
inlawrev-25117	994	8	153.45	153.45	NUM
inlawrev-25117	994	9	m	m	NOUN
inlawrev-25117	994	10	,	,	PUNCT
inlawrev-25117	994	11	and	and	CCONJ
inlawrev-25117	994	12	net	net	ADJ
inlawrev-25117	994	13	income	income	NOUN
inlawrev-25117	994	14	:	:	PUNCT
inlawrev-25117	994	15	846.55	846.55	NUM
inlawrev-25117	994	16	m.	m.	NOUN
inlawrev-25117	994	17	with	with	ADP
inlawrev-25117	994	18	fa	fa	PROPN
inlawrev-25117	994	19	,	,	PUNCT
inlawrev-25117	994	20	you	you	PRON
inlawrev-25117	994	21	get	get	VERB
inlawrev-25117	994	22	taxable	taxable	ADJ
inlawrev-25117	994	23	income	income	NOUN
inlawrev-25117	994	24	:	:	PUNCT
inlawrev-25117	994	25	1000	1000	NUM
inlawrev-25117	994	26	-	-	SYM
inlawrev-25117	994	27	100=900	100=900	NUM
inlawrev-25117	994	28	m	m	NOUN
inlawrev-25117	994	29	,	,	PUNCT
inlawrev-25117	994	30	calculation	calculation	NOUN
inlawrev-25117	994	31	of	of	ADP
inlawrev-25117	994	32	target	target	NOUN
inlawrev-25117	994	33	apportionment	apportionment	ADJ
inlawrev-25117	994	34	factor	factor	NOUN
inlawrev-25117	994	35	(	(	PUNCT
inlawrev-25117	994	36	45%*1/2)+(30%*1/2)=37.5	45%*1/2)+(30%*1/2)=37.5	NUM
inlawrev-25117	994	37	%	%	NOUN
inlawrev-25117	994	38	,	,	PUNCT
inlawrev-25117	994	39	total	total	ADJ
inlawrev-25117	994	40	income	income	NOUN
inlawrev-25117	994	41	in	in	ADP
inlawrev-25117	994	42	target	target	NOUN
inlawrev-25117	994	43	:	:	PUNCT
inlawrev-25117	994	44	900	900	NUM
inlawrev-25117	994	45	*	*	PUNCT
inlawrev-25117	994	46	37.5%=337.5	37.5%=337.5	NUM
inlawrev-25117	994	47	m	m	NOUN
inlawrev-25117	994	48	,	,	PUNCT
inlawrev-25117	994	49	rest	rest	NOUN
inlawrev-25117	994	50	of	of	ADP
inlawrev-25117	994	51	income	income	NOUN
inlawrev-25117	994	52	:	:	PUNCT
inlawrev-25117	994	53	900	900	NUM
inlawrev-25117	994	54	-	-	PUNCT
inlawrev-25117	994	55	337.5=562.5	337.5=562.5	NUM
inlawrev-25117	994	56	m	m	NOUN
inlawrev-25117	994	57	,	,	PUNCT
inlawrev-25117	994	58	tax	tax	NOUN
inlawrev-25117	994	59	on	on	ADP
inlawrev-25117	994	60	target	target	NOUN
inlawrev-25117	994	61	income	income	NOUN
inlawrev-25117	994	62	:	:	PUNCT
inlawrev-25117	994	63	337.5	337.5	NUM
inlawrev-25117	994	64	*	*	SYM
inlawrev-25117	994	65	0%=0	0%=0	NUM
inlawrev-25117	994	66	,	,	PUNCT
inlawrev-25117	994	67	tax	tax	NOUN
inlawrev-25117	994	68	on	on	ADP
inlawrev-25117	994	69	rest	rest	NOUN
inlawrev-25117	994	70	of	of	ADP
inlawrev-25117	994	71	income	income	NOUN
inlawrev-25117	994	72	:	:	PUNCT
inlawrev-25117	995	1	562.5	562.5	NUM
inlawrev-25117	995	2	*	*	PUNCT
inlawrev-25117	995	3	21%=118.125	21%=118.125	NUM
inlawrev-25117	995	4	m	m	NOUN
inlawrev-25117	995	5	,	,	PUNCT
inlawrev-25117	995	6	final	final	ADJ
inlawrev-25117	995	7	tax	tax	NOUN
inlawrev-25117	995	8	liability	liability	NOUN
inlawrev-25117	995	9	:	:	PUNCT
inlawrev-25117	995	10	118.125	118.125	NUM
inlawrev-25117	995	11	m	m	NOUN
inlawrev-25117	995	12	,	,	PUNCT
inlawrev-25117	995	13	net	net	ADJ
inlawrev-25117	995	14	income	income	NOUN
inlawrev-25117	995	15	:	:	PUNCT
inlawrev-25117	995	16	881.875	881.875	NUM
inlawrev-25117	995	17	m	m	NOUN
inlawrev-25117	995	18	,	,	PUNCT
inlawrev-25117	995	19	effective	effective	ADJ
inlawrev-25117	995	20	average	average	ADJ
inlawrev-25117	995	21	tax	tax	NOUN
inlawrev-25117	995	22	rate	rate	NOUN
inlawrev-25117	995	23	13.125	13.125	NUM
inlawrev-25117	995	24	%	%	NOUN
inlawrev-25117	995	25	.	.	PUNCT
inlawrev-25117	996	1	146	146	NUM
inlawrev-25117	996	2	.	.	PUNCT
inlawrev-25117	997	1	position	position	NOUN
inlawrev-25117	997	2	paper	paper	NOUN
inlawrev-25117	997	3	on	on	ADP
inlawrev-25117	997	4	the	the	DET
inlawrev-25117	997	5	subject	subject	NOUN
inlawrev-25117	997	6	of	of	ADP
inlawrev-25117	997	7	determining	determine	VERB
inlawrev-25117	997	8	criteria	criterion	NOUN
inlawrev-25117	997	9	for	for	ADP
inlawrev-25117	997	10	tax	tax	NOUN
inlawrev-25117	997	11	benefits	benefit	NOUN
inlawrev-25117	997	12	in	in	ADP
inlawrev-25117	997	13	localities	locality	NOUN
inlawrev-25117	997	14	,	,	PUNCT
inlawrev-25117	997	15	israeli	israeli	ADJ
inlawrev-25117	997	16	tax	tax	NOUN
inlawrev-25117	997	17	authority	authority	NOUN
inlawrev-25117	997	18	(	(	PUNCT
inlawrev-25117	997	19	2008	2008	NUM
inlawrev-25117	997	20	)	)	PUNCT
inlawrev-25117	997	21	,	,	PUNCT
inlawrev-25117	997	22	https://www.gov.il/blobfolder/reports/committeesreports/he/publications_committeesreports_atavot_yeshuvim280108.pdf	https://www.gov.il/blobfolder/reports/committeesreports/he/publications_committeesreports_atavot_yeshuvim280108.pdf	PROPN
inlawrev-25117	997	23	.	.	PUNCT
inlawrev-25117	998	1	147	147	NUM
inlawrev-25117	998	2	.	.	PUNCT
inlawrev-25117	999	1	see	see	VERB
inlawrev-25117	999	2	joseph	joseph	PROPN
inlawrev-25117	999	3	bennett	bennett	PROPN
inlawrev-25117	999	4	,	,	PUNCT
inlawrev-25117	999	5	lands	land	NOUN
inlawrev-25117	999	6	of	of	ADP
inlawrev-25117	999	7	opportunity	opportunity	NOUN
inlawrev-25117	999	8	:	:	PUNCT
inlawrev-25117	999	9	an	an	DET
inlawrev-25117	999	10	analysis	analysis	NOUN
inlawrev-25117	999	11	of	of	ADP
inlawrev-25117	999	12	the	the	DET
inlawrev-25117	999	13	effectiveness	effectiveness	NOUN
inlawrev-25117	999	14	and	and	CCONJ
inlawrev-25117	999	15	impact	impact	NOUN
inlawrev-25117	999	16	of	of	ADP
inlawrev-25117	999	17	opportunity	opportunity	NOUN
inlawrev-25117	999	18	zones	zone	NOUN
inlawrev-25117	999	19	in	in	ADP
inlawrev-25117	999	20	the	the	DET
inlawrev-25117	999	21	tax	tax	NOUN
inlawrev-25117	999	22	cuts	cut	NOUN
inlawrev-25117	999	23	and	and	CCONJ
inlawrev-25117	999	24	jobs	job	NOUN
inlawrev-25117	999	25	act	act	NOUN
inlawrev-25117	999	26	of	of	ADP
inlawrev-25117	999	27	2017	2017	NUM
inlawrev-25117	999	28	,	,	PUNCT
inlawrev-25117	999	29	45	45	NUM
inlawrev-25117	999	30	j.	j.	PROPN
inlawrev-25117	999	31	legis	legis	PROPN
inlawrev-25117	999	32	.	.	PUNCT
inlawrev-25117	1000	1	253	253	NUM
inlawrev-25117	1000	2	,	,	PUNCT
inlawrev-25117	1000	3	254	254	NUM
inlawrev-25117	1000	4	(	(	PUNCT
inlawrev-25117	1000	5	2018	2018	NUM
inlawrev-25117	1000	6	)	)	PUNCT
inlawrev-25117	1000	7	.	.	PUNCT
inlawrev-25117	1001	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	1001	2	46348943-ilr-53-3_text.indd	46348943-ilr-53-3_text.indd	NUM
inlawrev-25117	1001	3	46	46	NUM
inlawrev-25117	1002	1	12/14/20	12/14/20	NUM
inlawrev-25117	1002	2	9:49	9:49	NUM
inlawrev-25117	1003	1	am12/14/20	am12/14/20	PROPN
inlawrev-25117	1003	2	9:49	9:49	NUM
inlawrev-25117	1003	3	am	am	NOUN
inlawrev-25117	1003	4	2020	2020	NUM
inlawrev-25117	1003	5	]	]	X
inlawrev-25117	1003	6	federalizing	federalize	VERB
inlawrev-25117	1003	7	tax	tax	NOUN
inlawrev-25117	1003	8	justice	justice	NOUN
inlawrev-25117	1003	9	497	497	NUM
inlawrev-25117	1003	10	align	align	VERB
inlawrev-25117	1003	11	with	with	ADP
inlawrev-25117	1003	12	the	the	DET
inlawrev-25117	1003	13	agenda	agenda	NOUN
inlawrev-25117	1003	14	of	of	ADP
inlawrev-25117	1003	15	helping	help	VERB
inlawrev-25117	1003	16	small	small	ADJ
inlawrev-25117	1003	17	businesses	business	NOUN
inlawrev-25117	1003	18	,	,	PUNCT
inlawrev-25117	1003	19	as	as	SCONJ
inlawrev-25117	1003	20	reflected	reflect	VERB
inlawrev-25117	1003	21	in	in	ADP
inlawrev-25117	1003	22	the	the	DET
inlawrev-25117	1003	23	recent	recent	ADJ
inlawrev-25117	1003	24	passthrough	passthrough	NOUN
inlawrev-25117	1003	25	income	income	NOUN
inlawrev-25117	1003	26	deduction	deduction	NOUN
inlawrev-25117	1003	27	.	.	PUNCT
inlawrev-25117	1004	1	148	148	NUM
inlawrev-25117	1004	2	vi	vi	NOUN
inlawrev-25117	1004	3	.	.	NOUN
inlawrev-25117	1004	4	conclusion	conclusion	NOUN
inlawrev-25117	1004	5	:	:	PUNCT
inlawrev-25117	1004	6	towards	towards	ADP
inlawrev-25117	1004	7	an	an	DET
inlawrev-25117	1004	8	imperfect	imperfect	ADJ
inlawrev-25117	1004	9	union	union	NOUN
inlawrev-25117	1004	10	the	the	DET
inlawrev-25117	1004	11	outcome	outcome	NOUN
inlawrev-25117	1004	12	of	of	ADP
inlawrev-25117	1004	13	the	the	DET
inlawrev-25117	1004	14	2016	2016	NUM
inlawrev-25117	1004	15	presidential	presidential	ADJ
inlawrev-25117	1004	16	election	election	NOUN
inlawrev-25117	1004	17	came	come	VERB
inlawrev-25117	1004	18	as	as	ADP
inlawrev-25117	1004	19	a	a	DET
inlawrev-25117	1004	20	shock	shock	NOUN
inlawrev-25117	1004	21	to	to	ADP
inlawrev-25117	1004	22	many	many	ADJ
inlawrev-25117	1004	23	americans	americans	PROPN
inlawrev-25117	1004	24	in	in	ADP
inlawrev-25117	1004	25	heavily	heavily	ADV
inlawrev-25117	1004	26	democratic	democratic	ADJ
inlawrev-25117	1004	27	areas	area	NOUN
inlawrev-25117	1004	28	,	,	PUNCT
inlawrev-25117	1004	29	who	who	PRON
inlawrev-25117	1004	30	could	could	AUX
inlawrev-25117	1004	31	not	not	PART
inlawrev-25117	1004	32	imagine	imagine	VERB
inlawrev-25117	1004	33	that	that	SCONJ
inlawrev-25117	1004	34	their	their	PRON
inlawrev-25117	1004	35	fellow	fellow	ADJ
inlawrev-25117	1004	36	citizens	citizen	NOUN
inlawrev-25117	1004	37	would	would	AUX
inlawrev-25117	1004	38	vote	vote	VERB
inlawrev-25117	1004	39	for	for	ADP
inlawrev-25117	1004	40	somebody	somebody	PRON
inlawrev-25117	1004	41	like	like	ADP
inlawrev-25117	1004	42	donald	donald	PROPN
inlawrev-25117	1004	43	trump	trump	PROPN
inlawrev-25117	1004	44	.	.	PUNCT
inlawrev-25117	1005	1	it	it	PRON
inlawrev-25117	1005	2	revealed	reveal	VERB
inlawrev-25117	1005	3	an	an	DET
inlawrev-25117	1005	4	immense	immense	ADJ
inlawrev-25117	1005	5	gap	gap	NOUN
inlawrev-25117	1005	6	between	between	ADP
inlawrev-25117	1005	7	the	the	DET
inlawrev-25117	1005	8	well	well	ADV
inlawrev-25117	1005	9	-	-	PUNCT
inlawrev-25117	1005	10	educated	educate	VERB
inlawrev-25117	1005	11	beneficiaries	beneficiary	NOUN
inlawrev-25117	1005	12	from	from	ADP
inlawrev-25117	1005	13	globalization	globalization	NOUN
inlawrev-25117	1005	14	,	,	PUNCT
inlawrev-25117	1005	15	who	who	PRON
inlawrev-25117	1005	16	tended	tend	VERB
inlawrev-25117	1005	17	to	to	PART
inlawrev-25117	1005	18	congregate	congregate	VERB
inlawrev-25117	1005	19	on	on	ADP
inlawrev-25117	1005	20	the	the	DET
inlawrev-25117	1005	21	rich	rich	ADJ
inlawrev-25117	1005	22	coasts	coast	NOUN
inlawrev-25117	1005	23	even	even	ADV
inlawrev-25117	1005	24	if	if	SCONJ
inlawrev-25117	1005	25	they	they	PRON
inlawrev-25117	1005	26	were	be	AUX
inlawrev-25117	1005	27	born	bear	VERB
inlawrev-25117	1005	28	elsewhere	elsewhere	ADV
inlawrev-25117	1005	29	,	,	PUNCT
inlawrev-25117	1005	30	and	and	CCONJ
inlawrev-25117	1005	31	the	the	DET
inlawrev-25117	1005	32	poorly	poorly	ADV
inlawrev-25117	1005	33	educated	educate	VERB
inlawrev-25117	1005	34	non	non	ADJ
inlawrev-25117	1005	35	-	-	NOUN
inlawrev-25117	1005	36	beneficiaries	beneficiary	NOUN
inlawrev-25117	1005	37	,	,	PUNCT
inlawrev-25117	1005	38	who	who	PRON
inlawrev-25117	1005	39	tended	tend	VERB
inlawrev-25117	1005	40	to	to	PART
inlawrev-25117	1005	41	live	live	VERB
inlawrev-25117	1005	42	in	in	ADP
inlawrev-25117	1005	43	the	the	DET
inlawrev-25117	1005	44	heartland	heartland	NOUN
inlawrev-25117	1005	45	where	where	SCONJ
inlawrev-25117	1005	46	their	their	PRON
inlawrev-25117	1005	47	parents	parent	NOUN
inlawrev-25117	1005	48	and	and	CCONJ
inlawrev-25117	1005	49	grandparents	grandparent	NOUN
inlawrev-25117	1005	50	had	have	AUX
inlawrev-25117	1005	51	lived	live	VERB
inlawrev-25117	1005	52	before	before	ADP
inlawrev-25117	1005	53	them	they	PRON
inlawrev-25117	1005	54	.	.	PUNCT
inlawrev-25117	1006	1	149	149	NUM
inlawrev-25117	1006	2	the	the	DET
inlawrev-25117	1006	3	inequality	inequality	NOUN
inlawrev-25117	1006	4	that	that	PRON
inlawrev-25117	1006	5	is	be	AUX
inlawrev-25117	1006	6	ripping	rip	VERB
inlawrev-25117	1006	7	the	the	DET
inlawrev-25117	1006	8	country	country	NOUN
inlawrev-25117	1006	9	apart	apart	ADV
inlawrev-25117	1006	10	is	be	AUX
inlawrev-25117	1006	11	not	not	PART
inlawrev-25117	1006	12	just	just	ADV
inlawrev-25117	1006	13	class	class	NOUN
inlawrev-25117	1006	14	-	-	PUNCT
inlawrev-25117	1006	15	based	base	VERB
inlawrev-25117	1006	16	.	.	PUNCT
inlawrev-25117	1007	1	it	it	PRON
inlawrev-25117	1007	2	is	be	AUX
inlawrev-25117	1007	3	also	also	ADV
inlawrev-25117	1007	4	spatial	spatial	ADJ
inlawrev-25117	1007	5	.	.	PUNCT
inlawrev-25117	1008	1	if	if	SCONJ
inlawrev-25117	1008	2	we	we	PRON
inlawrev-25117	1008	3	are	be	AUX
inlawrev-25117	1008	4	to	to	PART
inlawrev-25117	1008	5	maintain	maintain	VERB
inlawrev-25117	1008	6	the	the	DET
inlawrev-25117	1008	7	ethos	ethos	NOUN
inlawrev-25117	1008	8	of	of	ADP
inlawrev-25117	1008	9	“	"	PUNCT
inlawrev-25117	1008	10	e	e	X
inlawrev-25117	1008	11	pluribus	pluribus	NOUN
inlawrev-25117	1008	12	unum	unum	NOUN
inlawrev-25117	1008	13	”	"	PUNCT
inlawrev-25117	1008	14	and	and	CCONJ
inlawrev-25117	1008	15	sustain	sustain	VERB
inlawrev-25117	1008	16	the	the	DET
inlawrev-25117	1008	17	ideal	ideal	NOUN
inlawrev-25117	1008	18	of	of	ADP
inlawrev-25117	1008	19	a	a	DET
inlawrev-25117	1008	20	country	country	NOUN
inlawrev-25117	1008	21	united	unite	VERB
inlawrev-25117	1008	22	not	not	PART
inlawrev-25117	1008	23	by	by	ADP
inlawrev-25117	1008	24	blood	blood	NOUN
inlawrev-25117	1008	25	but	but	CCONJ
inlawrev-25117	1008	26	by	by	ADP
inlawrev-25117	1008	27	creed	creed	NOUN
inlawrev-25117	1008	28	,	,	PUNCT
inlawrev-25117	1008	29	we	we	PRON
inlawrev-25117	1008	30	need	need	VERB
inlawrev-25117	1008	31	to	to	PART
inlawrev-25117	1008	32	find	find	VERB
inlawrev-25117	1008	33	a	a	DET
inlawrev-25117	1008	34	way	way	NOUN
inlawrev-25117	1008	35	to	to	PART
inlawrev-25117	1008	36	close	close	VERB
inlawrev-25117	1008	37	this	this	DET
inlawrev-25117	1008	38	gap	gap	NOUN
inlawrev-25117	1008	39	,	,	PUNCT
inlawrev-25117	1008	40	or	or	CCONJ
inlawrev-25117	1008	41	at	at	ADP
inlawrev-25117	1008	42	least	least	ADJ
inlawrev-25117	1008	43	reduce	reduce	VERB
inlawrev-25117	1008	44	its	its	PRON
inlawrev-25117	1008	45	size	size	NOUN
inlawrev-25117	1008	46	.	.	PUNCT
inlawrev-25117	1009	1	it	it	PRON
inlawrev-25117	1009	2	can	can	AUX
inlawrev-25117	1009	3	not	not	PART
inlawrev-25117	1009	4	be	be	AUX
inlawrev-25117	1009	5	that	that	SCONJ
inlawrev-25117	1009	6	the	the	DET
inlawrev-25117	1009	7	coasts	coast	NOUN
inlawrev-25117	1009	8	flourish	flourish	VERB
inlawrev-25117	1009	9	and	and	CCONJ
inlawrev-25117	1009	10	the	the	DET
inlawrev-25117	1009	11	heartland	heartland	NOUN
inlawrev-25117	1009	12	withers	wither	NOUN
inlawrev-25117	1009	13	,	,	PUNCT
inlawrev-25117	1009	14	because	because	SCONJ
inlawrev-25117	1009	15	the	the	DET
inlawrev-25117	1009	16	heartland	heartland	NOUN
inlawrev-25117	1009	17	will	will	AUX
inlawrev-25117	1009	18	find	find	VERB
inlawrev-25117	1009	19	a	a	DET
inlawrev-25117	1009	20	way	way	NOUN
inlawrev-25117	1009	21	to	to	PART
inlawrev-25117	1009	22	strike	strike	VERB
inlawrev-25117	1009	23	back	back	ADV
inlawrev-25117	1009	24	.	.	PUNCT
inlawrev-25117	1010	1	there	there	PRON
inlawrev-25117	1010	2	is	be	VERB
inlawrev-25117	1010	3	already	already	ADV
inlawrev-25117	1010	4	a	a	DET
inlawrev-25117	1010	5	significant	significant	ADJ
inlawrev-25117	1010	6	gap	gap	NOUN
inlawrev-25117	1010	7	in	in	ADP
inlawrev-25117	1010	8	culture	culture	NOUN
inlawrev-25117	1010	9	as	as	ADV
inlawrev-25117	1010	10	well	well	ADV
inlawrev-25117	1010	11	as	as	ADP
inlawrev-25117	1010	12	education	education	NOUN
inlawrev-25117	1010	13	between	between	ADP
inlawrev-25117	1010	14	the	the	DET
inlawrev-25117	1010	15	coasts	coast	NOUN
inlawrev-25117	1010	16	and	and	CCONJ
inlawrev-25117	1010	17	the	the	DET
inlawrev-25117	1010	18	heartland	heartland	NOUN
inlawrev-25117	1010	19	.	.	PUNCT
inlawrev-25117	1011	1	but	but	CCONJ
inlawrev-25117	1011	2	if	if	SCONJ
inlawrev-25117	1011	3	the	the	DET
inlawrev-25117	1011	4	economic	economic	ADJ
inlawrev-25117	1011	5	disparity	disparity	NOUN
inlawrev-25117	1011	6	could	could	AUX
inlawrev-25117	1011	7	be	be	AUX
inlawrev-25117	1011	8	reduced	reduce	VERB
inlawrev-25117	1011	9	,	,	PUNCT
inlawrev-25117	1011	10	this	this	DET
inlawrev-25117	1011	11	gap	gap	NOUN
inlawrev-25117	1011	12	need	need	AUX
inlawrev-25117	1011	13	not	not	PART
inlawrev-25117	1011	14	translate	translate	VERB
inlawrev-25117	1011	15	into	into	ADP
inlawrev-25117	1011	16	political	political	ADJ
inlawrev-25117	1011	17	enmity	enmity	NOUN
inlawrev-25117	1011	18	.	.	PUNCT
inlawrev-25117	1012	1	as	as	ADV
inlawrev-25117	1012	2	long	long	ADV
inlawrev-25117	1012	3	as	as	SCONJ
inlawrev-25117	1012	4	we	we	PRON
inlawrev-25117	1012	5	believe	believe	VERB
inlawrev-25117	1012	6	in	in	ADP
inlawrev-25117	1012	7	the	the	DET
inlawrev-25117	1012	8	same	same	ADJ
inlawrev-25117	1012	9	american	american	ADJ
inlawrev-25117	1012	10	dream	dream	NOUN
inlawrev-25117	1012	11	,	,	PUNCT
inlawrev-25117	1012	12	our	our	PRON
inlawrev-25117	1012	13	cultural	cultural	ADJ
inlawrev-25117	1012	14	differences	difference	NOUN
inlawrev-25117	1012	15	need	need	AUX
inlawrev-25117	1012	16	not	not	PART
inlawrev-25117	1012	17	drive	drive	VERB
inlawrev-25117	1012	18	us	we	PRON
inlawrev-25117	1012	19	apart	apart	ADV
inlawrev-25117	1012	20	.	.	PUNCT
inlawrev-25117	1013	1	in	in	ADP
inlawrev-25117	1013	2	every	every	DET
inlawrev-25117	1013	3	other	other	ADJ
inlawrev-25117	1013	4	large	large	ADJ
inlawrev-25117	1013	5	federal	federal	ADJ
inlawrev-25117	1013	6	country	country	NOUN
inlawrev-25117	1013	7	,	,	PUNCT
inlawrev-25117	1013	8	the	the	DET
inlawrev-25117	1013	9	risk	risk	NOUN
inlawrev-25117	1013	10	of	of	ADP
inlawrev-25117	1013	11	secession	secession	NOUN
inlawrev-25117	1013	12	drives	drive	VERB
inlawrev-25117	1013	13	fiscal	fiscal	ADJ
inlawrev-25117	1013	14	equalization	equalization	NOUN
inlawrev-25117	1013	15	.	.	PUNCT
inlawrev-25117	1014	1	in	in	ADP
inlawrev-25117	1014	2	the	the	DET
inlawrev-25117	1014	3	u.s	u.s	PROPN
inlawrev-25117	1014	4	.	.	PROPN
inlawrev-25117	1014	5	,	,	PUNCT
inlawrev-25117	1014	6	secession	secession	NOUN
inlawrev-25117	1014	7	led	lead	VERB
inlawrev-25117	1014	8	to	to	ADP
inlawrev-25117	1014	9	civil	civil	ADJ
inlawrev-25117	1014	10	war	war	NOUN
inlawrev-25117	1014	11	,	,	PUNCT
inlawrev-25117	1014	12	and	and	CCONJ
inlawrev-25117	1014	13	is	be	AUX
inlawrev-25117	1014	14	relatively	relatively	ADV
inlawrev-25117	1014	15	implausible	implausible	ADJ
inlawrev-25117	1014	16	—	—	PUNCT
inlawrev-25117	1014	17	resulting	result	VERB
inlawrev-25117	1014	18	in	in	ADP
inlawrev-25117	1014	19	a	a	DET
inlawrev-25117	1014	20	situation	situation	NOUN
inlawrev-25117	1014	21	where	where	SCONJ
inlawrev-25117	1014	22	it	it	PRON
inlawrev-25117	1014	23	can	can	AUX
inlawrev-25117	1014	24	not	not	PART
inlawrev-25117	1014	25	provide	provide	VERB
inlawrev-25117	1014	26	political	political	ADJ
inlawrev-25117	1014	27	impetus	impetus	NOUN
inlawrev-25117	1014	28	for	for	ADP
inlawrev-25117	1014	29	fiscal	fiscal	ADJ
inlawrev-25117	1014	30	equalization	equalization	NOUN
inlawrev-25117	1014	31	.	.	PUNCT
inlawrev-25117	1015	1	thus	thus	ADV
inlawrev-25117	1015	2	,	,	PUNCT
inlawrev-25117	1015	3	fiscal	fiscal	ADJ
inlawrev-25117	1015	4	equalization	equalization	NOUN
inlawrev-25117	1015	5	remains	remain	VERB
inlawrev-25117	1015	6	controversial	controversial	ADJ
inlawrev-25117	1015	7	and	and	CCONJ
inlawrev-25117	1015	8	politically	politically	ADV
inlawrev-25117	1015	9	unlikely	unlikely	ADJ
inlawrev-25117	1015	10	.	.	PUNCT
inlawrev-25117	1016	1	but	but	CCONJ
inlawrev-25117	1016	2	there	there	PRON
inlawrev-25117	1016	3	are	be	VERB
inlawrev-25117	1016	4	steps	step	NOUN
inlawrev-25117	1016	5	well	well	ADV
inlawrev-25117	1016	6	short	short	ADJ
inlawrev-25117	1016	7	of	of	ADP
inlawrev-25117	1016	8	fiscal	fiscal	ADJ
inlawrev-25117	1016	9	equalization	equalization	NOUN
inlawrev-25117	1016	10	that	that	PRON
inlawrev-25117	1016	11	can	can	AUX
inlawrev-25117	1016	12	incentivize	incentivize	VERB
inlawrev-25117	1016	13	private	private	ADJ
inlawrev-25117	1016	14	actors	actor	NOUN
inlawrev-25117	1016	15	to	to	PART
inlawrev-25117	1016	16	invest	invest	VERB
inlawrev-25117	1016	17	in	in	ADP
inlawrev-25117	1016	18	the	the	DET
inlawrev-25117	1016	19	heartland	heartland	NOUN
inlawrev-25117	1016	20	.	.	PUNCT
inlawrev-25117	1017	1	as	as	ADP
inlawrev-25117	1017	2	the	the	DET
inlawrev-25117	1017	3	adoption	adoption	NOUN
inlawrev-25117	1017	4	of	of	ADP
inlawrev-25117	1017	5	opportunity	opportunity	NOUN
inlawrev-25117	1017	6	zone	zone	NOUN
inlawrev-25117	1017	7	legislation	legislation	NOUN
inlawrev-25117	1017	8	in	in	ADP
inlawrev-25117	1017	9	2017	2017	NUM
inlawrev-25117	1017	10	shows	show	NOUN
inlawrev-25117	1017	11	,	,	PUNCT
inlawrev-25117	1017	12	such	such	ADJ
inlawrev-25117	1017	13	steps	step	NOUN
inlawrev-25117	1017	14	can	can	AUX
inlawrev-25117	1017	15	and	and	CCONJ
inlawrev-25117	1017	16	should	should	AUX
inlawrev-25117	1017	17	be	be	AUX
inlawrev-25117	1017	18	adopted	adopt	VERB
inlawrev-25117	1017	19	on	on	ADP
inlawrev-25117	1017	20	a	a	DET
inlawrev-25117	1017	21	bipartisan	bipartisan	ADJ
inlawrev-25117	1017	22	basis	basis	NOUN
inlawrev-25117	1017	23	.	.	PUNCT
inlawrev-25117	1018	1	148	148	NUM
inlawrev-25117	1018	2	.	.	PUNCT
inlawrev-25117	1019	1	see	see	VERB
inlawrev-25117	1019	2	bradley	bradley	PROPN
inlawrev-25117	1019	3	t.	t.	PROPN
inlawrev-25117	1019	4	borden	borden	PROPN
inlawrev-25117	1019	5	,	,	PUNCT
inlawrev-25117	1019	6	income	income	NOUN
inlawrev-25117	1019	7	-	-	PUNCT
inlawrev-25117	1019	8	based	base	VERB
inlawrev-25117	1019	9	effective	effective	ADJ
inlawrev-25117	1019	10	tax	tax	NOUN
inlawrev-25117	1019	11	rates	rate	NOUN
inlawrev-25117	1019	12	and	and	CCONJ
inlawrev-25117	1019	13	choice	choice	NOUN
inlawrev-25117	1019	14	-	-	PUNCT
inlawrev-25117	1019	15	of	of	ADP
inlawrev-25117	1019	16	-	-	PUNCT
inlawrev-25117	1019	17	entity	entity	NOUN
inlawrev-25117	1019	18	considerations	consideration	NOUN
inlawrev-25117	1019	19	under	under	ADP
inlawrev-25117	1019	20	the	the	DET
inlawrev-25117	1019	21	2017	2017	NUM
inlawrev-25117	1019	22	tax	tax	NOUN
inlawrev-25117	1019	23	act	act	NOUN
inlawrev-25117	1019	24	,	,	PUNCT
inlawrev-25117	1019	25	brook	brook	PROPN
inlawrev-25117	1019	26	.	.	PUNCT
inlawrev-25117	1020	1	l.	l.	PROPN
inlawrev-25117	1020	2	sch	sch	PROPN
inlawrev-25117	1020	3	.	.	PUNCT
inlawrev-25117	1021	1	legal	legal	ADJ
inlawrev-25117	1021	2	stud	stud	NOUN
inlawrev-25117	1021	3	.	.	PUNCT
inlawrev-25117	1021	4	,	,	PUNCT
inlawrev-25117	1021	5	paper	paper	NOUN
inlawrev-25117	1021	6	no	no	NOUN
inlawrev-25117	1021	7	.	.	PROPN
inlawrev-25117	1021	8	562	562	NUM
inlawrev-25117	1021	9	(	(	PUNCT
inlawrev-25117	1021	10	2018	2018	NUM
inlawrev-25117	1021	11	)	)	PUNCT
inlawrev-25117	1021	12	,	,	PUNCT
inlawrev-25117	1021	13	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3208688	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3208688	VERB
inlawrev-25117	1021	14	[	[	X
inlawrev-25117	1021	15	perma.cc/xj6t-f77	perma.cc/xj6t-f77	X
inlawrev-25117	1021	16	t	t	NOUN
inlawrev-25117	1021	17	]	]	PUNCT
inlawrev-25117	1021	18	.	.	PUNCT
inlawrev-25117	1022	1	149	149	NUM
inlawrev-25117	1022	2	.	.	PUNCT
inlawrev-25117	1023	1	see	see	VERB
inlawrev-25117	1023	2	thomas	thomas	PROPN
inlawrev-25117	1023	3	b.	b.	PROPN
inlawrev-25117	1023	4	edsall	edsall	PROPN
inlawrev-25117	1023	5	,	,	PUNCT
inlawrev-25117	1023	6	the	the	DET
inlawrev-25117	1023	7	heartland	heartland	NOUN
inlawrev-25117	1023	8	is	be	AUX
inlawrev-25117	1023	9	moving	move	VERB
inlawrev-25117	1023	10	in	in	ADP
inlawrev-25117	1023	11	different	different	ADJ
inlawrev-25117	1023	12	directions	direction	NOUN
inlawrev-25117	1023	13	,	,	PUNCT
inlawrev-25117	1023	14	n.y	n.y	PROPN
inlawrev-25117	1023	15	.	.	PROPN
inlawrev-25117	1023	16	times	times	PROPN
inlawrev-25117	1023	17	(	(	PUNCT
inlawrev-25117	1023	18	july	july	PROPN
inlawrev-25117	1023	19	31	31	NUM
inlawrev-25117	1023	20	,	,	PUNCT
inlawrev-25117	1023	21	2019	2019	NUM
inlawrev-25117	1023	22	)	)	PUNCT
inlawrev-25117	1023	23	,	,	PUNCT
inlawrev-25117	1023	24	https://www.nytimes.com/2019/07/31/opinion/trump-2020-midwest.html	https://www.nytimes.com/2019/07/31/opinion/trump-2020-midwest.html	PROPN
inlawrev-25117	1024	1	[	[	X
inlawrev-25117	1024	2	https://	https://	PROPN
inlawrev-25117	1024	3	perma.cc/we3t-we3u	perma.cc/we3t-we3u	PROPN
inlawrev-25117	1024	4	]	]	PUNCT
inlawrev-25117	1024	5	.	.	PUNCT
inlawrev-25117	1025	1	348943-ilr-53-3_text.indd	348943-ilr-53-3_text.indd	NUM
inlawrev-25117	1025	2	47348943-ilr-53-3_text.indd	47348943-ilr-53-3_text.indd	NUM
inlawrev-25117	1026	1	47	47	NUM
inlawrev-25117	1027	1	12/14/20	12/14/20	NUM
inlawrev-25117	1027	2	9:49	9:49	NUM
inlawrev-25117	1027	3	am12/14/20	am12/14/20	PROPN
inlawrev-25117	1027	4	9:49	9:49	NUM
inlawrev-25117	1027	5	am	be	AUX