id	sid	tid	token	lemma	pos
inlawrev-3589	1	1	indiana	indiana	PROPN
inlawrev-3589	1	2	law	law	PROPN
inlawrev-3589	1	3	review	review	NOUN
inlawrev-3589	1	4	income	income	NOUN
inlawrev-3589	1	5	tax	tax	NOUN
inlawrev-3589	1	6	as	as	ADP
inlawrev-3589	1	7	implicit	implicit	ADJ
inlawrev-3589	1	8	insurance	insurance	NOUN
inlawrev-3589	1	9	against	against	ADP
inlawrev-3589	1	10	losses	loss	NOUN
inlawrev-3589	1	11	from	from	ADP
inlawrev-3589	1	12	terrorism	terrorism	NOUN
inlawrev-3589	1	13	terrence	terrence	NOUN
inlawrev-3589	1	14	chorvat	chorvat	PROPN
inlawrev-3589	1	15	*	*	PUNCT
inlawrev-3589	2	1	elizabeth	elizabeth	PROPN
inlawrev-3589	2	2	chorvat	chorvat	PROPN
inlawrev-3589	2	3	*	*	PUNCT
inlawrev-3589	2	4	'	'	PUNCT
inlawrev-3589	2	5	abstract	abstract	ADV
inlawrev-3589	2	6	this	this	DET
inlawrev-3589	2	7	article	article	NOUN
inlawrev-3589	2	8	examines	examine	VERB
inlawrev-3589	2	9	the	the	DET
inlawrev-3589	2	10	effects	effect	NOUN
inlawrev-3589	2	11	of	of	ADP
inlawrev-3589	2	12	the	the	DET
inlawrev-3589	2	13	income	income	NOUN
inlawrev-3589	2	14	tax	tax	NOUN
inlawrev-3589	2	15	rules	rule	NOUN
inlawrev-3589	2	16	as	as	SCONJ
inlawrev-3589	2	17	they	they	PRON
inlawrev-3589	2	18	relate	relate	VERB
inlawrev-3589	2	19	to	to	ADP
inlawrev-3589	2	20	losses	loss	NOUN
inlawrev-3589	2	21	from	from	ADP
inlawrev-3589	2	22	terrorist	terrorist	ADJ
inlawrev-3589	2	23	attacks	attack	NOUN
inlawrev-3589	2	24	.	.	PUNCT
inlawrev-3589	3	1	it	it	PRON
inlawrev-3589	3	2	shows	show	VERB
inlawrev-3589	3	3	that	that	SCONJ
inlawrev-3589	3	4	the	the	DET
inlawrev-3589	3	5	income	income	NOUN
inlawrev-3589	3	6	tax	tax	NOUN
inlawrev-3589	3	7	system	system	NOUN
inlawrev-3589	3	8	affords	afford	VERB
inlawrev-3589	3	9	victims	victim	NOUN
inlawrev-3589	3	10	of	of	ADP
inlawrev-3589	3	11	terrorism	terrorism	NOUN
inlawrev-3589	3	12	a	a	DET
inlawrev-3589	3	13	form	form	NOUN
inlawrev-3589	3	14	of	of	ADP
inlawrev-3589	3	15	implicit	implicit	ADJ
inlawrev-3589	3	16	insurance	insurance	NOUN
inlawrev-3589	3	17	because	because	SCONJ
inlawrev-3589	3	18	the	the	DET
inlawrev-3589	3	19	amount	amount	NOUN
inlawrev-3589	3	20	of	of	ADP
inlawrev-3589	3	21	tax	tax	NOUN
inlawrev-3589	3	22	owed	owe	VERB
inlawrev-3589	3	23	decreases	decrease	NOUN
inlawrev-3589	3	24	proportionately	proportionately	ADV
inlawrev-3589	3	25	with	with	ADP
inlawrev-3589	3	26	the	the	DET
inlawrev-3589	3	27	amount	amount	NOUN
inlawrev-3589	3	28	of	of	ADP
inlawrev-3589	3	29	the	the	DET
inlawrev-3589	3	30	loss	loss	NOUN
inlawrev-3589	3	31	.	.	PUNCT
inlawrev-3589	4	1	the	the	DET
inlawrev-3589	4	2	article	article	NOUN
inlawrev-3589	4	3	argues	argue	VERB
inlawrev-3589	4	4	that	that	SCONJ
inlawrev-3589	4	5	the	the	DET
inlawrev-3589	4	6	level	level	NOUN
inlawrev-3589	4	7	of	of	ADP
inlawrev-3589	4	8	insurance	insurance	NOUN
inlawrev-3589	4	9	should	should	AUX
inlawrev-3589	4	10	be	be	AUX
inlawrev-3589	4	11	greater	great	ADJ
inlawrev-3589	4	12	for	for	ADP
inlawrev-3589	4	13	victims	victim	NOUN
inlawrev-3589	4	14	of	of	ADP
inlawrev-3589	4	15	terrorism	terrorism	NOUN
inlawrev-3589	4	16	than	than	ADP
inlawrev-3589	4	17	that	that	PRON
inlawrev-3589	4	18	provided	provide	VERB
inlawrev-3589	4	19	to	to	ADP
inlawrev-3589	4	20	those	those	PRON
inlawrev-3589	4	21	who	who	PRON
inlawrev-3589	4	22	suffer	suffer	VERB
inlawrev-3589	4	23	other	other	ADJ
inlawrev-3589	4	24	kinds	kind	NOUN
inlawrev-3589	4	25	of	of	ADP
inlawrev-3589	4	26	losses	loss	NOUN
inlawrev-3589	4	27	.	.	PUNCT
inlawrev-3589	5	1	granting	grant	VERB
inlawrev-3589	5	2	special	special	ADJ
inlawrev-3589	5	3	tax	tax	NOUN
inlawrev-3589	5	4	benefits	benefit	NOUN
inlawrev-3589	5	5	to	to	ADP
inlawrev-3589	5	6	victims	victim	NOUN
inlawrev-3589	5	7	of	of	ADP
inlawrev-3589	5	8	terrorist	terrorist	NOUN
inlawrev-3589	5	9	attacks	attack	NOUN
inlawrev-3589	5	10	provides	provide	VERB
inlawrev-3589	5	11	behavioral	behavioral	ADJ
inlawrev-3589	5	12	incentives	incentive	NOUN
inlawrev-3589	5	13	,	,	PUNCT
inlawrev-3589	5	14	not	not	PART
inlawrev-3589	5	15	only	only	ADV
inlawrev-3589	5	16	for	for	ADP
inlawrev-3589	5	17	individuals	individual	NOUN
inlawrev-3589	5	18	and	and	CCONJ
inlawrev-3589	5	19	businesses	business	NOUN
inlawrev-3589	5	20	who	who	PRON
inlawrev-3589	5	21	have	have	AUX
inlawrev-3589	5	22	suffered	suffer	VERB
inlawrev-3589	5	23	or	or	CCONJ
inlawrev-3589	5	24	might	might	AUX
inlawrev-3589	5	25	potentially	potentially	ADV
inlawrev-3589	5	26	suffer	suffer	VERB
inlawrev-3589	5	27	losses	loss	NOUN
inlawrev-3589	5	28	from	from	ADP
inlawrev-3589	5	29	terrorist	terrorist	ADJ
inlawrev-3589	5	30	attacks	attack	NOUN
inlawrev-3589	5	31	,	,	PUNCT
inlawrev-3589	5	32	but	but	CCONJ
inlawrev-3589	5	33	also	also	ADV
inlawrev-3589	5	34	for	for	ADP
inlawrev-3589	5	35	the	the	DET
inlawrev-3589	5	36	government	government	NOUN
inlawrev-3589	5	37	.	.	PUNCT
inlawrev-3589	6	1	the	the	DET
inlawrev-3589	6	2	article	article	NOUN
inlawrev-3589	6	3	argues	argue	VERB
inlawrev-3589	6	4	that	that	SCONJ
inlawrev-3589	6	5	,	,	PUNCT
inlawrev-3589	6	6	while	while	SCONJ
inlawrev-3589	6	7	the	the	DET
inlawrev-3589	6	8	victims	victim	NOUN
inlawrev-3589	6	9	of	of	ADP
inlawrev-3589	6	10	terrorism	terrorism	NOUN
inlawrev-3589	6	11	tax	tax	NOUN
inlawrev-3589	6	12	relief	relief	NOUN
inlawrev-3589	6	13	act	act	NOUN
inlawrev-3589	6	14	of	of	ADP
inlawrev-3589	6	15	2001	2001	NUM
inlawrev-3589	6	16	grants	grant	NOUN
inlawrev-3589	6	17	special	special	ADJ
inlawrev-3589	6	18	tax	tax	NOUN
inlawrev-3589	6	19	benefits	benefit	NOUN
inlawrev-3589	6	20	to	to	ADP
inlawrev-3589	6	21	victims	victim	NOUN
inlawrev-3589	6	22	ofterrorism	ofterrorism	NOUN
inlawrev-3589	6	23	,	,	PUNCT
inlawrev-3589	6	24	this	this	DET
inlawrev-3589	6	25	type	type	NOUN
inlawrev-3589	6	26	ofrelief	ofrelief	NOUN
inlawrev-3589	6	27	should	should	AUX
inlawrev-3589	6	28	be	be	AUX
inlawrev-3589	6	29	codified	codify	VERB
inlawrev-3589	6	30	and	and	CCONJ
inlawrev-3589	6	31	should	should	AUX
inlawrev-3589	6	32	apply	apply	VERB
inlawrev-3589	6	33	to	to	ADP
inlawrev-3589	6	34	all	all	DET
inlawrev-3589	6	35	victims	victim	NOUN
inlawrev-3589	6	36	of	of	ADP
inlawrev-3589	6	37	terrorism	terrorism	NOUN
inlawrev-3589	6	38	against	against	ADP
inlawrev-3589	6	39	the	the	DET
inlawrev-3589	6	40	united	united	PROPN
inlawrev-3589	6	41	states	states	PROPN
inlawrev-3589	6	42	,	,	PUNCT
inlawrev-3589	6	43	rather	rather	ADV
inlawrev-3589	6	44	than	than	ADP
inlawrev-3589	6	45	granted	grant	VERB
inlawrev-3589	6	46	on	on	ADP
inlawrev-3589	6	47	an	an	DET
inlawrev-3589	6	48	ad	ad	NOUN
inlawrev-3589	6	49	hoc	hoc	X
inlawrev-3589	6	50	basis	basis	NOUN
inlawrev-3589	6	51	.	.	PUNCT
inlawrev-3589	7	1	further	far	ADV
inlawrev-3589	7	2	,	,	PUNCT
inlawrev-3589	7	3	additional	additional	ADJ
inlawrev-3589	7	4	rules	rule	NOUN
inlawrev-3589	7	5	should	should	AUX
inlawrev-3589	7	6	be	be	AUX
inlawrev-3589	7	7	adopted	adopt	VERB
inlawrev-3589	7	8	which	which	PRON
inlawrev-3589	7	9	grant	grant	VERB
inlawrev-3589	7	10	tax	tax	NOUN
inlawrev-3589	7	11	benefits	benefit	NOUN
inlawrev-3589	7	12	to	to	ADP
inlawrev-3589	7	13	companies	company	NOUN
inlawrev-3589	7	14	which	which	PRON
inlawrev-3589	7	15	provide	provide	VERB
inlawrev-3589	7	16	insurance	insurance	NOUN
inlawrev-3589	7	17	against	against	ADP
inlawrev-3589	7	18	terrorist	terrorist	ADJ
inlawrev-3589	7	19	attacks	attack	NOUN
inlawrev-3589	7	20	and	and	CCONJ
inlawrev-3589	7	21	favorable	favorable	ADJ
inlawrev-3589	7	22	tax	tax	NOUN
inlawrev-3589	7	23	treatment	treatment	NOUN
inlawrev-3589	7	24	should	should	AUX
inlawrev-3589	7	25	be	be	AUX
inlawrev-3589	7	26	given	give	VERB
inlawrev-3589	7	27	to	to	ADP
inlawrev-3589	7	28	expenses	expense	NOUN
inlawrev-3589	7	29	for	for	ADP
inlawrev-3589	7	30	the	the	DET
inlawrev-3589	7	31	private	private	ADJ
inlawrev-3589	7	32	provision	provision	NOUN
inlawrev-3589	7	33	of	of	ADP
inlawrev-3589	7	34	security	security	NOUN
inlawrev-3589	7	35	against	against	ADP
inlawrev-3589	7	36	such	such	ADJ
inlawrev-3589	7	37	attacks	attack	NOUN
inlawrev-3589	7	38	.	.	PUNCT
inlawrev-3589	8	1	introduction	introduction	NOUN
inlawrev-3589	8	2	this	this	DET
inlawrev-3589	8	3	article	article	NOUN
inlawrev-3589	8	4	examines	examine	VERB
inlawrev-3589	8	5	the	the	DET
inlawrev-3589	8	6	public	public	ADJ
inlawrev-3589	8	7	policy	policy	NOUN
inlawrev-3589	8	8	behind	behind	ADP
inlawrev-3589	8	9	providing	provide	VERB
inlawrev-3589	8	10	special	special	ADJ
inlawrev-3589	8	11	tax	tax	NOUN
inlawrev-3589	8	12	benefits	benefit	NOUN
inlawrev-3589	8	13	to	to	ADP
inlawrev-3589	8	14	the	the	DET
inlawrev-3589	8	15	victims	victim	NOUN
inlawrev-3589	8	16	ofterrorism	ofterrorism	NOUN
inlawrev-3589	8	17	.	.	PUNCT
inlawrev-3589	9	1	the	the	DET
inlawrev-3589	9	2	total	total	ADJ
inlawrev-3589	9	3	losses	loss	NOUN
inlawrev-3589	9	4	from	from	ADP
inlawrev-3589	9	5	the	the	DET
inlawrev-3589	9	6	september	september	PROPN
inlawrev-3589	9	7	1	1	NUM
inlawrev-3589	9	8	1	1	NUM
inlawrev-3589	9	9	,	,	PUNCT
inlawrev-3589	9	10	2001	2001	NUM
inlawrev-3589	9	11	attacks	attack	NOUN
inlawrev-3589	9	12	are	be	AUX
inlawrev-3589	9	13	estimated	estimate	VERB
inlawrev-3589	9	14	to	to	PART
inlawrev-3589	9	15	exceed	exceed	VERB
inlawrev-3589	9	16	$	$	SYM
inlawrev-3589	9	17	50	50	NUM
inlawrev-3589	9	18	billion	billion	NUM
inlawrev-3589	9	19	dollars	dollar	NOUN
inlawrev-3589	9	20	and	and	CCONJ
inlawrev-3589	9	21	over	over	ADP
inlawrev-3589	9	22	3000	3000	NUM
inlawrev-3589	9	23	lives	life	NOUN
inlawrev-3589	9	24	.	.	PUNCT
inlawrev-3589	9	25	'	'	PUNCT
inlawrev-3589	10	1	therefore	therefore	ADV
inlawrev-3589	10	2	,	,	PUNCT
inlawrev-3589	10	3	how	how	SCONJ
inlawrev-3589	10	4	these	these	DET
inlawrev-3589	10	5	losses	loss	NOUN
inlawrev-3589	10	6	are	be	AUX
inlawrev-3589	10	7	treated	treat	VERB
inlawrev-3589	10	8	for	for	ADP
inlawrev-3589	10	9	tax	tax	NOUN
inlawrev-3589	10	10	purposes	purpose	NOUN
inlawrev-3589	10	11	is	be	AUX
inlawrev-3589	10	12	a	a	DET
inlawrev-3589	10	13	significant	significant	ADJ
inlawrev-3589	10	14	issue	issue	NOUN
inlawrev-3589	10	15	.	.	PUNCT
inlawrev-3589	11	1	this	this	DET
inlawrev-3589	11	2	article	article	NOUN
inlawrev-3589	11	3	analyzes	analyze	VERB
inlawrev-3589	11	4	how	how	SCONJ
inlawrev-3589	11	5	the	the	DET
inlawrev-3589	11	6	tax	tax	NOUN
inlawrev-3589	11	7	system	system	NOUN
inlawrev-3589	11	8	currently	currently	ADV
inlawrev-3589	11	9	treats	treat	VERB
inlawrev-3589	11	10	these	these	DET
inlawrev-3589	11	11	losses	loss	NOUN
inlawrev-3589	11	12	and	and	CCONJ
inlawrev-3589	11	13	how	how	SCONJ
inlawrev-3589	11	14	these	these	DET
inlawrev-3589	11	15	rules	rule	NOUN
inlawrev-3589	11	16	can	can	AUX
inlawrev-3589	11	17	be	be	AUX
inlawrev-3589	11	18	improved	improve	VERB
inlawrev-3589	11	19	.	.	PUNCT
inlawrev-3589	12	1	this	this	DET
inlawrev-3589	12	2	article	article	NOUN
inlawrev-3589	12	3	will	will	AUX
inlawrev-3589	12	4	discuss	discuss	VERB
inlawrev-3589	12	5	how	how	SCONJ
inlawrev-3589	12	6	the	the	DET
inlawrev-3589	12	7	income	income	NOUN
inlawrev-3589	12	8	tax	tax	NOUN
inlawrev-3589	12	9	system	system	NOUN
inlawrev-3589	12	10	provides	provide	VERB
inlawrev-3589	12	11	a	a	DET
inlawrev-3589	12	12	certain	certain	ADJ
inlawrev-3589	12	13	level	level	NOUN
inlawrev-3589	12	14	of	of	ADP
inlawrev-3589	12	15	implicit	implicit	ADJ
inlawrev-3589	12	16	insurance	insurance	NOUN
inlawrev-3589	12	17	,	,	PUNCT
inlawrev-3589	12	18	which	which	PRON
inlawrev-3589	12	19	emanates	emanate	VERB
inlawrev-3589	12	20	from	from	ADP
inlawrev-3589	12	21	provisions	provision	NOUN
inlawrev-3589	12	22	that	that	PRON
inlawrev-3589	12	23	allow	allow	VERB
inlawrev-3589	12	24	for	for	ADP
inlawrev-3589	12	25	deduction	deduction	NOUN
inlawrev-3589	12	26	oflosses	oflosse	NOUN
inlawrev-3589	12	27	and	and	CCONJ
inlawrev-3589	12	28	,	,	PUNCT
inlawrev-3589	12	29	in	in	ADP
inlawrev-3589	12	30	some	some	DET
inlawrev-3589	12	31	instances	instance	NOUN
inlawrev-3589	12	32	,	,	PUNCT
inlawrev-3589	12	33	deduction	deduction	NOUN
inlawrev-3589	12	34	of	of	ADP
inlawrev-3589	12	35	insurance	insurance	NOUN
inlawrev-3589	12	36	payments	payment	NOUN
inlawrev-3589	12	37	,	,	PUNCT
inlawrev-3589	12	38	as	as	ADV
inlawrev-3589	12	39	well	well	ADV
inlawrev-3589	12	40	as	as	ADP
inlawrev-3589	12	41	the	the	DET
inlawrev-3589	12	42	*	*	PUNCT
inlawrev-3589	12	43	associate	associate	NOUN
inlawrev-3589	12	44	professor	professor	NOUN
inlawrev-3589	12	45	of	of	ADP
inlawrev-3589	12	46	law	law	NOUN
inlawrev-3589	12	47	,	,	PUNCT
inlawrev-3589	12	48	george	george	PROPN
inlawrev-3589	12	49	mason	mason	PROPN
inlawrev-3589	12	50	university	university	PROPN
inlawrev-3589	12	51	school	school	NOUN
inlawrev-3589	12	52	of	of	ADP
inlawrev-3589	12	53	law	law	NOUN
inlawrev-3589	12	54	.	.	PUNCT
inlawrev-3589	13	1	j.d	j.d	PROPN
inlawrev-3589	13	2	.	.	PROPN
inlawrev-3589	13	3	,	,	PUNCT
inlawrev-3589	13	4	1989	1989	NUM
inlawrev-3589	13	5	,	,	PUNCT
inlawrev-3589	13	6	university	university	NOUN
inlawrev-3589	13	7	of	of	ADP
inlawrev-3589	13	8	chicago	chicago	PROPN
inlawrev-3589	13	9	;	;	PUNCT
inlawrev-3589	13	10	ll.m	ll.m	X
inlawrev-3589	13	11	.	.	PUNCT
inlawrev-3589	14	1	(	(	PUNCT
inlawrev-3589	14	2	taxation	taxation	NOUN
inlawrev-3589	14	3	)	)	PUNCT
inlawrev-3589	14	4	,	,	PUNCT
inlawrev-3589	14	5	1991	1991	NUM
inlawrev-3589	14	6	,	,	PUNCT
inlawrev-3589	14	7	new	new	PROPN
inlawrev-3589	14	8	york	york	PROPN
inlawrev-3589	14	9	university	university	PROPN
inlawrev-3589	14	10	.	.	PUNCT
inlawrev-3589	15	1	*	*	PUNCT
inlawrev-3589	15	2	*	*	PUNCT
inlawrev-3589	15	3	visiting	visit	VERB
inlawrev-3589	15	4	professor	professor	NOUN
inlawrev-3589	15	5	oflaw	oflaw	NOUN
inlawrev-3589	15	6	,	,	PUNCT
inlawrev-3589	15	7	george	george	PROPN
inlawrev-3589	15	8	mason	mason	PROPN
inlawrev-3589	15	9	university	university	PROPN
inlawrev-3589	15	10	school	school	NOUN
inlawrev-3589	15	11	of	of	ADP
inlawrev-3589	15	12	law	law	NOUN
inlawrev-3589	15	13	.	.	PUNCT
inlawrev-3589	16	1	j.d	j.d	PROPN
inlawrev-3589	16	2	.	.	PROPN
inlawrev-3589	16	3	,	,	PUNCT
inlawrev-3589	16	4	1991	1991	NUM
inlawrev-3589	16	5	,	,	PUNCT
inlawrev-3589	16	6	wake	wake	VERB
inlawrev-3589	16	7	forest	forest	NOUN
inlawrev-3589	16	8	university	university	NOUN
inlawrev-3589	16	9	;	;	PUNCT
inlawrev-3589	16	10	ll.m	ll.m	X
inlawrev-3589	16	11	.	.	PUNCT
inlawrev-3589	17	1	(	(	PUNCT
inlawrev-3589	17	2	taxation	taxation	NOUN
inlawrev-3589	17	3	)	)	PUNCT
inlawrev-3589	17	4	,	,	PUNCT
inlawrev-3589	17	5	1997	1997	NUM
inlawrev-3589	17	6	,	,	PUNCT
inlawrev-3589	17	7	university	university	NOUN
inlawrev-3589	17	8	of	of	ADP
inlawrev-3589	17	9	washington	washington	PROPN
inlawrev-3589	17	10	.	.	PUNCT
inlawrev-3589	18	1	paper	paper	PROPN
inlawrev-3589	18	2	presented	present	VERB
inlawrev-3589	18	3	at	at	ADP
inlawrev-3589	18	4	the	the	DET
inlawrev-3589	18	5	symposium	symposium	NOUN
inlawrev-3589	18	6	"	"	PUNCT
inlawrev-3589	18	7	the	the	DET
inlawrev-3589	18	8	law	law	NOUN
inlawrev-3589	18	9	and	and	CCONJ
inlawrev-3589	18	10	economics	economic	NOUN
inlawrev-3589	18	11	ofproviding	ofprovide	VERB
inlawrev-3589	18	12	compensation	compensation	NOUN
inlawrev-3589	18	13	for	for	ADP
inlawrev-3589	18	14	harm	harm	NOUN
inlawrev-3589	18	15	caused	cause	VERB
inlawrev-3589	18	16	by	by	ADP
inlawrev-3589	18	17	terrorism	terrorism	NOUN
inlawrev-3589	18	18	"	"	PUNCT
inlawrev-3589	18	19	held	hold	VERB
inlawrev-3589	18	20	at	at	ADP
inlawrev-3589	18	21	the	the	DET
inlawrev-3589	18	22	georgetown	georgetown	PROPN
inlawrev-3589	18	23	law	law	NOUN
inlawrev-3589	18	24	center	center	NOUN
inlawrev-3589	18	25	in	in	ADP
inlawrev-3589	18	26	washington	washington	PROPN
inlawrev-3589	18	27	,	,	PUNCT
inlawrev-3589	18	28	d.c	d.c	PROPN
inlawrev-3589	18	29	.	.	PROPN
inlawrev-3589	18	30	,	,	PUNCT
inlawrev-3589	18	31	sponsored	sponsor	VERB
inlawrev-3589	18	32	by	by	ADP
inlawrev-3589	18	33	the	the	DET
inlawrev-3589	18	34	john	john	PROPN
inlawrev-3589	18	35	m.	m.	PROPN
inlawrev-3589	18	36	olin	olin	PROPN
inlawrev-3589	18	37	program	program	PROPN
inlawrev-3589	18	38	in	in	ADP
inlawrev-3589	18	39	law	law	NOUN
inlawrev-3589	18	40	and	and	CCONJ
inlawrev-3589	18	41	economics	economic	NOUN
inlawrev-3589	18	42	,	,	PUNCT
inlawrev-3589	18	43	april	april	PROPN
inlawrev-3589	18	44	19	19	NUM
inlawrev-3589	18	45	-	-	SYM
inlawrev-3589	18	46	20	20	NUM
inlawrev-3589	18	47	,	,	PUNCT
inlawrev-3589	18	48	2002	2002	NUM
inlawrev-3589	18	49	.	.	PUNCT
inlawrev-3589	19	1	the	the	DET
inlawrev-3589	19	2	authors	author	NOUN
inlawrev-3589	19	3	wish	wish	VERB
inlawrev-3589	19	4	to	to	PART
inlawrev-3589	19	5	thank	thank	VERB
inlawrev-3589	19	6	the	the	DET
inlawrev-3589	19	7	john	john	PROPN
inlawrev-3589	19	8	m.	m.	PROPN
inlawrev-3589	19	9	olin	olin	PROPN
inlawrev-3589	19	10	program	program	PROPN
inlawrev-3589	19	11	and	and	CCONJ
inlawrev-3589	19	12	the	the	DET
inlawrev-3589	19	13	law	law	NOUN
inlawrev-3589	19	14	and	and	CCONJ
inlawrev-3589	19	15	economics	economic	NOUN
inlawrev-3589	19	16	center	center	NOUN
inlawrev-3589	19	17	at	at	ADP
inlawrev-3589	19	18	george	george	PROPN
inlawrev-3589	19	19	mason	mason	PROPN
inlawrev-3589	19	20	university	university	PROPN
inlawrev-3589	19	21	for	for	ADP
inlawrev-3589	19	22	their	their	PRON
inlawrev-3589	19	23	financial	financial	ADJ
inlawrev-3589	19	24	support	support	NOUN
inlawrev-3589	19	25	and	and	CCONJ
inlawrev-3589	19	26	the	the	DET
inlawrev-3589	19	27	symposium	symposium	NOUN
inlawrev-3589	19	28	participants	participant	NOUN
inlawrev-3589	19	29	for	for	ADP
inlawrev-3589	19	30	their	their	PRON
inlawrev-3589	19	31	comments	comment	NOUN
inlawrev-3589	19	32	on	on	ADP
inlawrev-3589	19	33	an	an	DET
inlawrev-3589	19	34	earlier	early	ADJ
inlawrev-3589	19	35	draft	draft	NOUN
inlawrev-3589	19	36	.	.	PUNCT
inlawrev-3589	20	1	1	1	NUM
inlawrev-3589	20	2	.	.	PUNCT
inlawrev-3589	21	1	gordon	gordon	PROPN
inlawrev-3589	21	2	woo	woo	PROPN
inlawrev-3589	21	3	,	,	PUNCT
inlawrev-3589	21	4	quantifying	quantify	VERB
inlawrev-3589	21	5	insurance	insurance	NOUN
inlawrev-3589	21	6	terrorism	terrorism	NOUN
inlawrev-3589	21	7	risk	risk	NOUN
inlawrev-3589	21	8	(	(	PUNCT
inlawrev-3589	21	9	feb	feb	PROPN
inlawrev-3589	21	10	.	.	PROPN
inlawrev-3589	21	11	1	1	NUM
inlawrev-3589	21	12	,	,	PUNCT
inlawrev-3589	21	13	2002	2002	NUM
inlawrev-3589	21	14	)	)	PUNCT
inlawrev-3589	21	15	(	(	PUNCT
inlawrev-3589	21	16	unpublished	unpublished	ADJ
inlawrev-3589	21	17	paper	paper	NOUN
inlawrev-3589	21	18	,	,	PUNCT
inlawrev-3589	21	19	presented	present	VERB
inlawrev-3589	21	20	at	at	ADP
inlawrev-3589	21	21	the	the	DET
inlawrev-3589	21	22	2002	2002	NUM
inlawrev-3589	21	23	national	national	PROPN
inlawrev-3589	21	24	bureau	bureau	PROPN
inlawrev-3589	21	25	of	of	ADP
inlawrev-3589	21	26	economic	economic	ADJ
inlawrev-3589	21	27	research	research	NOUN
inlawrev-3589	21	28	insurance	insurance	NOUN
inlawrev-3589	21	29	project	project	NOUN
inlawrev-3589	21	30	workshop	workshop	NOUN
inlawrev-3589	21	31	)	)	PUNCT
inlawrev-3589	21	32	,	,	PUNCT
inlawrev-3589	21	33	available	available	ADJ
inlawrev-3589	21	34	at	at	ADP
inlawrev-3589	21	35	http://www.nber.org/~confer/2002/insw02/woo.pdf	http://www.nber.org/~confer/2002/insw02/woo.pdf	PROPN
inlawrev-3589	21	36	(	(	PUNCT
inlawrev-3589	21	37	last	last	ADV
inlawrev-3589	21	38	visited	visit	VERB
inlawrev-3589	21	39	oct	oct	PROPN
inlawrev-3589	21	40	.	.	PROPN
inlawrev-3589	21	41	15	15	NUM
inlawrev-3589	21	42	,	,	PUNCT
inlawrev-3589	21	43	2002	2002	NUM
inlawrev-3589	21	44	)	)	PUNCT
inlawrev-3589	21	45	.	.	PUNCT
inlawrev-3589	22	1	426	426	NUM
inlawrev-3589	22	2	indiana	indiana	PROPN
inlawrev-3589	22	3	law	law	PROPN
inlawrev-3589	22	4	review	review	NOUN
inlawrev-3589	23	1	[	[	X
inlawrev-3589	23	2	vol	vol	NOUN
inlawrev-3589	23	3	.	.	PUNCT
inlawrev-3589	24	1	36:425	36:425	NUM
inlawrev-3589	24	2	exclusion	exclusion	NOUN
inlawrev-3589	24	3	of	of	ADP
inlawrev-3589	24	4	recoveries	recovery	NOUN
inlawrev-3589	24	5	from	from	ADP
inlawrev-3589	24	6	insurance	insurance	NOUN
inlawrev-3589	24	7	companies	company	NOUN
inlawrev-3589	24	8	or	or	CCONJ
inlawrev-3589	24	9	the	the	DET
inlawrev-3589	24	10	tortfeasors	tortfeasor	NOUN
inlawrev-3589	24	11	themselves	themselves	PRON
inlawrev-3589	24	12	.	.	PUNCT
inlawrev-3589	25	1	it	it	PRON
inlawrev-3589	25	2	is	be	AUX
inlawrev-3589	25	3	estimated	estimate	VERB
inlawrev-3589	25	4	that	that	SCONJ
inlawrev-3589	25	5	the	the	DET
inlawrev-3589	25	6	level	level	NOUN
inlawrev-3589	25	7	of	of	ADP
inlawrev-3589	25	8	insurance	insurance	NOUN
inlawrev-3589	25	9	provided	provide	VERB
inlawrev-3589	25	10	by	by	ADP
inlawrev-3589	25	11	the	the	DET
inlawrev-3589	25	12	tax	tax	NOUN
inlawrev-3589	25	13	system	system	NOUN
inlawrev-3589	25	14	is	be	AUX
inlawrev-3589	25	15	of	of	ADP
inlawrev-3589	25	16	approximately	approximately	ADV
inlawrev-3589	25	17	the	the	DET
inlawrev-3589	25	18	same	same	ADJ
inlawrev-3589	25	19	level	level	NOUN
inlawrev-3589	25	20	as	as	ADP
inlawrev-3589	25	21	automobile	automobile	NOUN
inlawrev-3589	25	22	insurance	insurance	NOUN
inlawrev-3589	25	23	,	,	PUNCT
inlawrev-3589	25	24	or	or	CCONJ
inlawrev-3589	25	25	health	health	NOUN
inlawrev-3589	25	26	insurance.^	insurance.^	NOUN
inlawrev-3589	25	27	because	because	SCONJ
inlawrev-3589	25	28	the	the	DET
inlawrev-3589	25	29	tax	tax	NOUN
inlawrev-3589	25	30	system	system	NOUN
inlawrev-3589	25	31	provides	provide	VERB
inlawrev-3589	25	32	insurance	insurance	NOUN
inlawrev-3589	25	33	against	against	ADP
inlawrev-3589	25	34	all	all	DET
inlawrev-3589	25	35	losses	loss	NOUN
inlawrev-3589	25	36	,	,	PUNCT
inlawrev-3589	25	37	there	there	PRON
inlawrev-3589	25	38	is	be	VERB
inlawrev-3589	25	39	,	,	PUNCT
inlawrev-3589	25	40	inherent	inherent	ADJ
inlawrev-3589	25	41	in	in	ADP
inlawrev-3589	25	42	the	the	DET
inlawrev-3589	25	43	income	income	NOUN
inlawrev-3589	25	44	tax	tax	NOUN
inlawrev-3589	25	45	system	system	NOUN
inlawrev-3589	25	46	,	,	PUNCT
inlawrev-3589	25	47	a	a	DET
inlawrev-3589	25	48	level	level	NOUN
inlawrev-3589	25	49	of	of	ADP
inlawrev-3589	25	50	insurance	insurance	NOUN
inlawrev-3589	25	51	against	against	ADP
inlawrev-3589	25	52	terrorist	terrorist	ADJ
inlawrev-3589	25	53	strikes	strike	NOUN
inlawrev-3589	25	54	.	.	PUNCT
inlawrev-3589	26	1	the	the	DET
inlawrev-3589	26	2	tax	tax	NOUN
inlawrev-3589	26	3	rules	rule	NOUN
inlawrev-3589	26	4	should	should	AUX
inlawrev-3589	26	5	provide	provide	VERB
inlawrev-3589	26	6	benefits	benefit	NOUN
inlawrev-3589	26	7	to	to	ADP
inlawrev-3589	26	8	victims	victim	NOUN
inlawrev-3589	26	9	ofterrorist	ofterrorist	ADJ
inlawrev-3589	26	10	attacks	attack	NOUN
inlawrev-3589	26	11	;	;	PUNCT
inlawrev-3589	26	12	therefore	therefore	ADV
inlawrev-3589	26	13	,	,	PUNCT
inlawrev-3589	26	14	in	in	ADP
inlawrev-3589	26	15	essence	essence	NOUN
inlawrev-3589	26	16	,	,	PUNCT
inlawrev-3589	26	17	the	the	DET
inlawrev-3589	26	18	government	government	NOUN
inlawrev-3589	26	19	is	be	AUX
inlawrev-3589	26	20	providing	provide	VERB
inlawrev-3589	26	21	an	an	DET
inlawrev-3589	26	22	additional	additional	ADJ
inlawrev-3589	26	23	layer	layer	NOUN
inlawrev-3589	26	24	of	of	ADP
inlawrev-3589	26	25	insurance	insurance	NOUN
inlawrev-3589	26	26	against	against	ADP
inlawrev-3589	26	27	such	such	ADJ
inlawrev-3589	26	28	attacks	attack	NOUN
inlawrev-3589	26	29	.	.	PUNCT
inlawrev-3589	27	1	such	such	ADJ
inlawrev-3589	27	2	additional	additional	ADJ
inlawrev-3589	27	3	insurance	insurance	NOUN
inlawrev-3589	27	4	would	would	AUX
inlawrev-3589	27	5	have	have	VERB
inlawrev-3589	27	6	beneficial	beneficial	ADJ
inlawrev-3589	27	7	social	social	ADJ
inlawrev-3589	27	8	consequences	consequence	NOUN
inlawrev-3589	27	9	,	,	PUNCT
inlawrev-3589	27	10	in	in	ADP
inlawrev-3589	27	11	part	part	NOUN
inlawrev-3589	27	12	because	because	SCONJ
inlawrev-3589	27	13	the	the	DET
inlawrev-3589	27	14	government	government	NOUN
inlawrev-3589	27	15	should	should	AUX
inlawrev-3589	27	16	insure	insure	VERB
inlawrev-3589	27	17	against	against	ADP
inlawrev-3589	27	18	its	its	PRON
inlawrev-3589	27	19	own	own	ADJ
inlawrev-3589	27	20	failures	failure	NOUN
inlawrev-3589	27	21	,	,	PUNCT
inlawrev-3589	27	22	and	and	CCONJ
inlawrev-3589	27	23	in	in	ADP
inlawrev-3589	27	24	part	part	NOUN
inlawrev-3589	27	25	because	because	SCONJ
inlawrev-3589	27	26	the	the	DET
inlawrev-3589	27	27	benefits	benefit	NOUN
inlawrev-3589	27	28	can	can	AUX
inlawrev-3589	27	29	have	have	VERB
inlawrev-3589	27	30	favorable	favorable	ADJ
inlawrev-3589	27	31	behavioral	behavioral	ADJ
inlawrev-3589	27	32	incentives	incentive	NOUN
inlawrev-3589	27	33	.	.	PUNCT
inlawrev-3589	28	1	the	the	DET
inlawrev-3589	28	2	article	article	NOUN
inlawrev-3589	28	3	also	also	ADV
inlawrev-3589	28	4	argues	argue	VERB
inlawrev-3589	28	5	that	that	SCONJ
inlawrev-3589	28	6	because	because	SCONJ
inlawrev-3589	28	7	governmental	governmental	ADJ
inlawrev-3589	28	8	actors	actor	NOUN
inlawrev-3589	28	9	behave	behave	VERB
inlawrev-3589	28	10	so	so	SCONJ
inlawrev-3589	28	11	as	as	SCONJ
inlawrev-3589	28	12	to	to	PART
inlawrev-3589	28	13	maximize	maximize	VERB
inlawrev-3589	28	14	their	their	PRON
inlawrev-3589	28	15	own	own	ADJ
inlawrev-3589	28	16	self	self	NOUN
inlawrev-3589	28	17	-	-	PUNCT
inlawrev-3589	28	18	interest	interest	NOUN
inlawrev-3589	28	19	and	and	CCONJ
inlawrev-3589	28	20	consequently	consequently	ADV
inlawrev-3589	28	21	do	do	AUX
inlawrev-3589	28	22	not	not	PART
inlawrev-3589	28	23	always	always	ADV
inlawrev-3589	28	24	act	act	VERB
inlawrev-3589	28	25	to	to	PART
inlawrev-3589	28	26	maximize	maximize	VERB
inlawrev-3589	28	27	the	the	DET
inlawrev-3589	28	28	total	total	ADJ
inlawrev-3589	28	29	welfare	welfare	NOUN
inlawrev-3589	28	30	ofthe	ofthe	ADJ
inlawrev-3589	28	31	citizens	citizen	NOUN
inlawrev-3589	28	32	,	,	PUNCT
inlawrev-3589	28	33	if	if	SCONJ
inlawrev-3589	28	34	the	the	DET
inlawrev-3589	28	35	government	government	NOUN
inlawrev-3589	28	36	does	do	AUX
inlawrev-3589	28	37	not	not	PART
inlawrev-3589	28	38	face	face	VERB
inlawrev-3589	28	39	an	an	DET
inlawrev-3589	28	40	appropriately	appropriately	ADV
inlawrev-3589	28	41	high	high	ADJ
inlawrev-3589	28	42	cost	cost	NOUN
inlawrev-3589	28	43	,	,	PUNCT
inlawrev-3589	28	44	the	the	DET
inlawrev-3589	28	45	government	government	NOUN
inlawrev-3589	28	46	might	might	AUX
inlawrev-3589	28	47	insufficiently	insufficiently	ADV
inlawrev-3589	28	48	provide	provide	VERB
inlawrev-3589	28	49	for	for	ADP
inlawrev-3589	28	50	defense	defense	NOUN
inlawrev-3589	28	51	against	against	ADP
inlawrev-3589	28	52	terrorism	terrorism	NOUN
inlawrev-3589	28	53	.	.	PUNCT
inlawrev-3589	29	1	by	by	ADP
inlawrev-3589	29	2	forcing	force	VERB
inlawrev-3589	29	3	the	the	DET
inlawrev-3589	29	4	government	government	NOUN
inlawrev-3589	29	5	to	to	PART
inlawrev-3589	29	6	provide	provide	VERB
inlawrev-3589	29	7	insurance	insurance	NOUN
inlawrev-3589	29	8	for	for	ADP
inlawrev-3589	29	9	its	its	PRON
inlawrev-3589	29	10	failures	failure	NOUN
inlawrev-3589	29	11	,	,	PUNCT
inlawrev-3589	29	12	the	the	DET
inlawrev-3589	29	13	tax	tax	NOUN
inlawrev-3589	29	14	system	system	NOUN
inlawrev-3589	29	15	can	can	AUX
inlawrev-3589	29	16	overcome	overcome	VERB
inlawrev-3589	29	17	potential	potential	ADJ
inlawrev-3589	29	18	public	public	ADJ
inlawrev-3589	29	19	choice	choice	NOUN
inlawrev-3589	29	20	problems	problem	NOUN
inlawrev-3589	29	21	that	that	PRON
inlawrev-3589	29	22	may	may	AUX
inlawrev-3589	29	23	result	result	VERB
inlawrev-3589	29	24	.	.	PUNCT
inlawrev-3589	30	1	the	the	DET
inlawrev-3589	30	2	article	article	NOUN
inlawrev-3589	30	3	argues	argue	VERB
inlawrev-3589	30	4	that	that	SCONJ
inlawrev-3589	30	5	without	without	ADP
inlawrev-3589	30	6	additional	additional	ADJ
inlawrev-3589	30	7	behavioral	behavioral	ADJ
inlawrev-3589	30	8	incentives	incentive	NOUN
inlawrev-3589	30	9	,	,	PUNCT
inlawrev-3589	30	10	individuals	individual	NOUN
inlawrev-3589	30	11	will	will	AUX
inlawrev-3589	30	12	not	not	PART
inlawrev-3589	30	13	behave	behave	VERB
inlawrev-3589	30	14	in	in	ADP
inlawrev-3589	30	15	a	a	DET
inlawrev-3589	30	16	socially	socially	ADV
inlawrev-3589	30	17	optimal	optimal	ADJ
inlawrev-3589	30	18	way	way	NOUN
inlawrev-3589	30	19	with	with	ADP
inlawrev-3589	30	20	respect	respect	NOUN
inlawrev-3589	30	21	to	to	ADP
inlawrev-3589	30	22	protection	protection	NOUN
inlawrev-3589	30	23	from	from	ADP
inlawrev-3589	30	24	terrorist	terrorist	ADJ
inlawrev-3589	30	25	acts	act	NOUN
inlawrev-3589	30	26	.	.	PUNCT
inlawrev-3589	31	1	because	because	SCONJ
inlawrev-3589	31	2	individual	individual	ADJ
inlawrev-3589	31	3	actors	actor	NOUN
inlawrev-3589	31	4	do	do	AUX
inlawrev-3589	31	5	not	not	PART
inlawrev-3589	31	6	reap	reap	VERB
inlawrev-3589	31	7	all	all	PRON
inlawrev-3589	31	8	of	of	ADP
inlawrev-3589	31	9	the	the	DET
inlawrev-3589	31	10	benefits	benefit	NOUN
inlawrev-3589	31	11	of	of	ADP
inlawrev-3589	31	12	the	the	DET
inlawrev-3589	31	13	protection	protection	NOUN
inlawrev-3589	31	14	they	they	PRON
inlawrev-3589	31	15	provide	provide	VERB
inlawrev-3589	31	16	,	,	PUNCT
inlawrev-3589	31	17	they	they	PRON
inlawrev-3589	31	18	might	might	AUX
inlawrev-3589	31	19	not	not	PART
inlawrev-3589	31	20	take	take	VERB
inlawrev-3589	31	21	the	the	DET
inlawrev-3589	31	22	appropriate	appropriate	ADJ
inlawrev-3589	31	23	level	level	NOUN
inlawrev-3589	31	24	of	of	ADP
inlawrev-3589	31	25	protection	protection	NOUN
inlawrev-3589	31	26	against	against	ADP
inlawrev-3589	31	27	terrorist	terrorist	ADJ
inlawrev-3589	31	28	attacks	attack	NOUN
inlawrev-3589	31	29	.	.	PUNCT
inlawrev-3589	32	1	the	the	DET
inlawrev-3589	32	2	argument	argument	NOUN
inlawrev-3589	32	3	is	be	AUX
inlawrev-3589	32	4	not	not	PART
inlawrev-3589	32	5	that	that	SCONJ
inlawrev-3589	32	6	the	the	DET
inlawrev-3589	32	7	people	people	NOUN
inlawrev-3589	32	8	will	will	AUX
inlawrev-3589	32	9	take	take	VERB
inlawrev-3589	32	10	no	no	DET
inlawrev-3589	32	11	action	action	NOUN
inlawrev-3589	32	12	,	,	PUNCT
inlawrev-3589	32	13	but	but	CCONJ
inlawrev-3589	32	14	that	that	SCONJ
inlawrev-3589	32	15	they	they	PRON
inlawrev-3589	32	16	might	might	AUX
inlawrev-3589	32	17	not	not	PART
inlawrev-3589	32	18	take	take	VERB
inlawrev-3589	32	19	optimal	optimal	ADJ
inlawrev-3589	32	20	action	action	NOUN
inlawrev-3589	32	21	.	.	PUNCT
inlawrev-3589	33	1	because	because	SCONJ
inlawrev-3589	33	2	often	often	ADV
inlawrev-3589	33	3	the	the	DET
inlawrev-3589	33	4	benefits	benefit	NOUN
inlawrev-3589	33	5	of	of	ADP
inlawrev-3589	33	6	individual	individual	ADJ
inlawrev-3589	33	7	actions	action	NOUN
inlawrev-3589	33	8	,	,	PUNCT
inlawrev-3589	33	9	such	such	ADJ
inlawrev-3589	33	10	as	as	SCONJ
inlawrev-3589	33	11	those	those	DET
inlawrev-3589	33	12	airlines	airline	NOUN
inlawrev-3589	33	13	may	may	AUX
inlawrev-3589	33	14	take	take	VERB
inlawrev-3589	33	15	against	against	ADP
inlawrev-3589	33	16	terrorists	terrorist	NOUN
inlawrev-3589	33	17	,	,	PUNCT
inlawrev-3589	33	18	can	can	AUX
inlawrev-3589	33	19	have	have	VERB
inlawrev-3589	33	20	external	external	ADJ
inlawrev-3589	33	21	benefits	benefit	NOUN
inlawrev-3589	33	22	to	to	ADP
inlawrev-3589	33	23	other	other	ADJ
inlawrev-3589	33	24	actors	actor	NOUN
inlawrev-3589	33	25	,	,	PUNCT
inlawrev-3589	33	26	it	it	PRON
inlawrev-3589	33	27	very	very	ADV
inlawrev-3589	33	28	possible	possible	ADJ
inlawrev-3589	33	29	such	such	ADJ
inlawrev-3589	33	30	activities	activity	NOUN
inlawrev-3589	33	31	would	would	AUX
inlawrev-3589	33	32	be	be	AUX
inlawrev-3589	33	33	under	under	ADP
inlawrev-3589	33	34	provided	provide	VERB
inlawrev-3589	33	35	without	without	ADP
inlawrev-3589	33	36	governmental	governmental	ADJ
inlawrev-3589	33	37	intervention.^	intervention.^	NOUN
inlawrev-3589	33	38	this	this	DET
inlawrev-3589	33	39	argument	argument	NOUN
inlawrev-3589	33	40	is	be	AUX
inlawrev-3589	33	41	based	base	VERB
inlawrev-3589	33	42	on	on	ADP
inlawrev-3589	33	43	a	a	DET
inlawrev-3589	33	44	traditional	traditional	ADJ
inlawrev-3589	33	45	rationale	rationale	NOUN
inlawrev-3589	33	46	for	for	ADP
inlawrev-3589	33	47	governmental	governmental	ADJ
inlawrev-3589	33	48	action	action	NOUN
inlawrev-3589	33	49	:	:	PUNCT
inlawrev-3589	33	50	mitigating	mitigate	VERB
inlawrev-3589	33	51	externalities	externality	NOUN
inlawrev-3589	33	52	some	some	DET
inlawrev-3589	33	53	actors	actor	NOUN
inlawrev-3589	33	54	impose	impose	VERB
inlawrev-3589	33	55	upon	upon	SCONJ
inlawrev-3589	33	56	others	other	NOUN
inlawrev-3589	33	57	.	.	PUNCT
inlawrev-3589	34	1	the	the	DET
inlawrev-3589	34	2	article	article	NOUN
inlawrev-3589	34	3	is	be	AUX
inlawrev-3589	34	4	divided	divide	VERB
inlawrev-3589	34	5	into	into	ADP
inlawrev-3589	34	6	three	three	NUM
inlawrev-3589	34	7	parts	part	NOUN
inlawrev-3589	34	8	.	.	PUNCT
inlawrev-3589	35	1	part	part	NOUN
inlawrev-3589	35	2	i	i	PRON
inlawrev-3589	35	3	analyzes	analyze	VERB
inlawrev-3589	35	4	the	the	DET
inlawrev-3589	35	5	theory	theory	NOUN
inlawrev-3589	35	6	behind	behind	ADP
inlawrev-3589	35	7	the	the	DET
inlawrev-3589	35	8	income	income	NOUN
inlawrev-3589	35	9	tax	tax	NOUN
inlawrev-3589	35	10	as	as	ADV
inlawrev-3589	35	11	well	well	ADV
inlawrev-3589	35	12	as	as	ADP
inlawrev-3589	35	13	the	the	DET
inlawrev-3589	35	14	various	various	ADJ
inlawrev-3589	35	15	specific	specific	ADJ
inlawrev-3589	35	16	rules	rule	NOUN
inlawrev-3589	35	17	that	that	PRON
inlawrev-3589	35	18	apply	apply	VERB
inlawrev-3589	35	19	to	to	ADP
inlawrev-3589	35	20	losses	loss	NOUN
inlawrev-3589	35	21	from	from	ADP
inlawrev-3589	35	22	terrorist	terrorist	ADJ
inlawrev-3589	35	23	attacks	attack	NOUN
inlawrev-3589	35	24	.	.	PUNCT
inlawrev-3589	36	1	part	part	NOUN
inlawrev-3589	36	2	ii	ii	PROPN
inlawrev-3589	36	3	analyzes	analyze	VERB
inlawrev-3589	36	4	the	the	DET
inlawrev-3589	36	5	effect	effect	NOUN
inlawrev-3589	36	6	oftax	oftax	NOUN
inlawrev-3589	36	7	rules	rule	NOUN
inlawrev-3589	36	8	on	on	ADP
inlawrev-3589	36	9	insurance	insurance	NOUN
inlawrev-3589	36	10	companies	company	NOUN
inlawrev-3589	36	11	and	and	CCONJ
inlawrev-3589	36	12	how	how	SCONJ
inlawrev-3589	36	13	they	they	PRON
inlawrev-3589	36	14	respond	respond	VERB
inlawrev-3589	36	15	to	to	ADP
inlawrev-3589	36	16	catastrophic	catastrophic	ADJ
inlawrev-3589	36	17	losses	loss	NOUN
inlawrev-3589	36	18	.	.	PUNCT
inlawrev-3589	37	1	it	it	PRON
inlawrev-3589	37	2	also	also	ADV
inlawrev-3589	37	3	discusses	discuss	VERB
inlawrev-3589	37	4	how	how	SCONJ
inlawrev-3589	37	5	allowing	allow	VERB
inlawrev-3589	37	6	special	special	ADJ
inlawrev-3589	37	7	tax	tax	NOUN
inlawrev-3589	37	8	benefits	benefit	NOUN
inlawrev-3589	37	9	to	to	ADP
inlawrev-3589	37	10	particular	particular	ADJ
inlawrev-3589	37	11	victims	victim	NOUN
inlawrev-3589	37	12	ofterrorism	ofterrorism	NOUN
inlawrev-3589	37	13	creates	create	VERB
inlawrev-3589	37	14	incentives	incentive	NOUN
inlawrev-3589	37	15	to	to	ADP
inlawrev-3589	37	16	non	non	ADJ
inlawrev-3589	37	17	-	-	ADJ
inlawrev-3589	37	18	governmental	governmental	ADJ
inlawrev-3589	37	19	actors	actor	NOUN
inlawrev-3589	37	20	that	that	PRON
inlawrev-3589	37	21	will	will	AUX
inlawrev-3589	37	22	optimize	optimize	VERB
inlawrev-3589	37	23	societal	societal	ADJ
inlawrev-3589	37	24	levels	level	NOUN
inlawrev-3589	37	25	of	of	ADP
inlawrev-3589	37	26	insurance	insurance	NOUN
inlawrev-3589	37	27	and	and	CCONJ
inlawrev-3589	37	28	security	security	NOUN
inlawrev-3589	37	29	.	.	PUNCT
inlawrev-3589	38	1	part	part	NOUN
inlawrev-3589	38	2	iii	iii	PROPN
inlawrev-3589	38	3	proposes	propose	VERB
inlawrev-3589	38	4	specific	specific	ADJ
inlawrev-3589	38	5	changes	change	NOUN
inlawrev-3589	38	6	to	to	ADP
inlawrev-3589	38	7	the	the	DET
inlawrev-3589	38	8	current	current	ADJ
inlawrev-3589	38	9	rules	rule	NOUN
inlawrev-3589	38	10	to	to	PART
inlawrev-3589	38	11	influence	influence	VERB
inlawrev-3589	38	12	governmental	governmental	ADJ
inlawrev-3589	38	13	behavior	behavior	NOUN
inlawrev-3589	38	14	.	.	PUNCT
inlawrev-3589	39	1	it	it	PRON
inlawrev-3589	39	2	discusses	discuss	VERB
inlawrev-3589	39	3	how	how	SCONJ
inlawrev-3589	39	4	addressing	address	VERB
inlawrev-3589	39	5	terrorism	terrorism	NOUN
inlawrev-3589	39	6	systematically	systematically	ADV
inlawrev-3589	39	7	,	,	PUNCT
inlawrev-3589	39	8	rather	rather	ADV
inlawrev-3589	39	9	than	than	ADP
inlawrev-3589	39	10	through	through	ADP
inlawrev-3589	39	11	piecemeal	piecemeal	ADJ
inlawrev-3589	39	12	legislation	legislation	NOUN
inlawrev-3589	39	13	as	as	SCONJ
inlawrev-3589	39	14	is	be	AUX
inlawrev-3589	39	15	currently	currently	ADV
inlawrev-3589	39	16	done	do	VERB
inlawrev-3589	39	17	,	,	PUNCT
inlawrev-3589	39	18	will	will	AUX
inlawrev-3589	39	19	improve	improve	VERB
inlawrev-3589	39	20	the	the	DET
inlawrev-3589	39	21	process	process	NOUN
inlawrev-3589	39	22	by	by	ADP
inlawrev-3589	39	23	which	which	PRON
inlawrev-3589	39	24	budgetary	budgetary	ADJ
inlawrev-3589	39	25	decisions	decision	NOUN
inlawrev-3589	39	26	are	be	AUX
inlawrev-3589	39	27	made	make	VERB
inlawrev-3589	39	28	.	.	PUNCT
inlawrev-3589	40	1	it	it	PRON
inlawrev-3589	40	2	also	also	ADV
inlawrev-3589	40	3	discusses	discuss	VERB
inlawrev-3589	40	4	how	how	SCONJ
inlawrev-3589	40	5	allowing	allow	VERB
inlawrev-3589	40	6	certain	certain	ADJ
inlawrev-3589	40	7	tax	tax	NOUN
inlawrev-3589	40	8	benefits	benefit	NOUN
inlawrev-3589	40	9	to	to	ADP
inlawrev-3589	40	10	victims	victim	NOUN
inlawrev-3589	40	11	of	of	ADP
inlawrev-3589	40	12	terrorism	terrorism	NOUN
inlawrev-3589	40	13	can	can	AUX
inlawrev-3589	40	14	foster	foster	VERB
inlawrev-3589	40	15	governmental	governmental	ADJ
inlawrev-3589	40	16	action	action	NOUN
inlawrev-3589	40	17	for	for	ADP
inlawrev-3589	40	18	socially	socially	ADV
inlawrev-3589	40	19	productive	productive	ADJ
inlawrev-3589	40	20	behavior	behavior	NOUN
inlawrev-3589	40	21	.	.	PUNCT
inlawrev-3589	41	1	it	it	PRON
inlawrev-3589	41	2	argues	argue	VERB
inlawrev-3589	41	3	that	that	SCONJ
inlawrev-3589	41	4	,	,	PUNCT
inlawrev-3589	41	5	by	by	ADP
inlawrev-3589	41	6	encouraging	encourage	VERB
inlawrev-3589	41	7	the	the	DET
inlawrev-3589	41	8	government	government	NOUN
inlawrev-3589	41	9	to	to	PART
inlawrev-3589	41	10	take	take	VERB
inlawrev-3589	41	11	on	on	ADP
inlawrev-3589	41	12	more	more	ADJ
inlawrev-3589	41	13	of	of	ADP
inlawrev-3589	41	14	these	these	DET
inlawrev-3589	41	15	losses	loss	NOUN
inlawrev-3589	41	16	and	and	CCONJ
inlawrev-3589	41	17	allocate	allocate	VERB
inlawrev-3589	41	18	more	more	ADJ
inlawrev-3589	41	19	resources	resource	NOUN
inlawrev-3589	41	20	to	to	ADP
inlawrev-3589	41	21	security	security	NOUN
inlawrev-3589	41	22	,	,	PUNCT
inlawrev-3589	41	23	giving	give	VERB
inlawrev-3589	41	24	benefits	benefit	NOUN
inlawrev-3589	41	25	to	to	ADP
inlawrev-3589	41	26	2	2	NUM
inlawrev-3589	41	27	.	.	PUNCT
inlawrev-3589	42	1	thomas	thomas	PROPN
inlawrev-3589	42	2	p.	p.	PROPN
inlawrev-3589	42	3	kniesner	kniesner	PROPN
inlawrev-3589	42	4	&	&	CCONJ
inlawrev-3589	42	5	james	james	PROPN
inlawrev-3589	42	6	j.	j.	PROPN
inlawrev-3589	42	7	ziliak	ziliak	PROPN
inlawrev-3589	42	8	,	,	PUNCT
inlawrev-3589	42	9	explicit	explicit	ADJ
inlawrev-3589	42	10	versus	versus	ADP
inlawrev-3589	42	11	implicit	implicit	ADJ
inlawrev-3589	42	12	income	income	NOUN
inlawrev-3589	42	13	insurance	insurance	NOUN
inlawrev-3589	42	14	,	,	PUNCT
inlawrev-3589	42	15	25	25	NUM
inlawrev-3589	42	16	j.	j.	PROPN
inlawrev-3589	42	17	risk	risk	PROPN
inlawrev-3589	42	18	«	«	PUNCT
inlawrev-3589	42	19	&	&	CCONJ
inlawrev-3589	42	20	uncertainty	uncertainty	NOUN
inlawrev-3589	42	21	5	5	NUM
inlawrev-3589	42	22	(	(	PUNCT
inlawrev-3589	42	23	2002	2002	NUM
inlawrev-3589	42	24	)	)	PUNCT
inlawrev-3589	42	25	.	.	PUNCT
inlawrev-3589	43	1	3	3	X
inlawrev-3589	43	2	.	.	PUNCT
inlawrev-3589	44	1	howard	howard	PROPN
inlawrev-3589	44	2	kunreuther	kunreuther	PROPN
inlawrev-3589	44	3	&	&	CCONJ
inlawrev-3589	44	4	geoffrey	geoffrey	PROPN
inlawrev-3589	44	5	heal	heal	PROPN
inlawrev-3589	44	6	,	,	PUNCT
inlawrev-3589	44	7	interdependent	interdependent	ADJ
inlawrev-3589	44	8	security	security	NOUN
inlawrev-3589	44	9	:	:	PUNCT
inlawrev-3589	44	10	the	the	DET
inlawrev-3589	44	11	case	case	NOUN
inlawrev-3589	44	12	of	of	ADP
inlawrev-3589	44	13	identical	identical	ADJ
inlawrev-3589	44	14	agents	agent	NOUN
inlawrev-3589	44	15	(	(	PUNCT
inlawrev-3589	44	16	nat'l	nat'l	PROPN
inlawrev-3589	44	17	bureau	bureau	PROPN
inlawrev-3589	44	18	of	of	ADP
inlawrev-3589	44	19	econ	econ	PROPN
inlawrev-3589	44	20	.	.	PUNCT
inlawrev-3589	45	1	research	research	PROPN
inlawrev-3589	45	2	,	,	PUNCT
inlawrev-3589	45	3	working	work	VERB
inlawrev-3589	45	4	paper	paper	NOUN
inlawrev-3589	45	5	no	no	NOUN
inlawrev-3589	45	6	.	.	PROPN
inlawrev-3589	45	7	8871	8871	NUM
inlawrev-3589	45	8	,	,	PUNCT
inlawrev-3589	45	9	2002	2002	NUM
inlawrev-3589	45	10	)	)	PUNCT
inlawrev-3589	45	11	.	.	PUNCT
inlawrev-3589	46	1	2003	2003	NUM
inlawrev-3589	46	2	]	]	PUNCT
inlawrev-3589	46	3	income	income	NOUN
inlawrev-3589	46	4	tax	tax	NOUN
inlawrev-3589	46	5	as	as	ADP
inlawrev-3589	46	6	implicit	implicit	ADJ
inlawrev-3589	46	7	insurance	insurance	NOUN
inlawrev-3589	46	8	427	427	NUM
inlawrev-3589	46	9	victims	victim	NOUN
inlawrev-3589	46	10	of	of	ADP
inlawrev-3589	46	11	terrorism	terrorism	NOUN
inlawrev-3589	46	12	will	will	AUX
inlawrev-3589	46	13	improve	improve	VERB
inlawrev-3589	46	14	governmental	governmental	ADJ
inlawrev-3589	46	15	action	action	NOUN
inlawrev-3589	46	16	because	because	SCONJ
inlawrev-3589	46	17	government	government	NOUN
inlawrev-3589	46	18	decision	decision	NOUN
inlawrev-3589	46	19	-	-	PUNCT
inlawrev-3589	46	20	makers	maker	NOUN
inlawrev-3589	46	21	will	will	AUX
inlawrev-3589	46	22	be	be	AUX
inlawrev-3589	46	23	comparing	compare	VERB
inlawrev-3589	46	24	the	the	DET
inlawrev-3589	46	25	costs	cost	NOUN
inlawrev-3589	46	26	ofdefense	ofdefense	NOUN
inlawrev-3589	46	27	against	against	ADP
inlawrev-3589	46	28	an	an	DET
inlawrev-3589	46	29	amount	amount	NOUN
inlawrev-3589	46	30	which	which	PRON
inlawrev-3589	46	31	more	more	ADV
inlawrev-3589	46	32	closely	closely	ADV
inlawrev-3589	46	33	represents	represent	VERB
inlawrev-3589	46	34	the	the	DET
inlawrev-3589	46	35	societal	societal	ADJ
inlawrev-3589	46	36	costs	cost	NOUN
inlawrev-3589	46	37	of	of	ADP
inlawrev-3589	46	38	terrorism	terrorism	NOUN
inlawrev-3589	46	39	rather	rather	ADV
inlawrev-3589	46	40	than	than	ADP
inlawrev-3589	46	41	,	,	PUNCT
inlawrev-3589	46	42	as	as	SCONJ
inlawrev-3589	46	43	is	be	AUX
inlawrev-3589	46	44	the	the	DET
inlawrev-3589	46	45	current	current	ADJ
inlawrev-3589	46	46	practice	practice	NOUN
inlawrev-3589	46	47	,	,	PUNCT
inlawrev-3589	46	48	evaluating	evaluate	VERB
inlawrev-3589	46	49	the	the	DET
inlawrev-3589	46	50	costs	cost	NOUN
inlawrev-3589	46	51	of	of	ADP
inlawrev-3589	46	52	defense	defense	NOUN
inlawrev-3589	46	53	equipped	equip	VERB
inlawrev-3589	46	54	only	only	ADV
inlawrev-3589	46	55	with	with	ADP
inlawrev-3589	46	56	an	an	DET
inlawrev-3589	46	57	abstract	abstract	ADJ
inlawrev-3589	46	58	notion	notion	NOUN
inlawrev-3589	46	59	of	of	ADP
inlawrev-3589	46	60	the	the	DET
inlawrev-3589	46	61	costs	cost	NOUN
inlawrev-3589	46	62	of	of	ADP
inlawrev-3589	46	63	terrorism	terrorism	NOUN
inlawrev-3589	46	64	.	.	PUNCT
inlawrev-3589	47	1	for	for	ADP
inlawrev-3589	47	2	purposes	purpose	NOUN
inlawrev-3589	47	3	ofthis	ofthis	ADJ
inlawrev-3589	47	4	article	article	NOUN
inlawrev-3589	47	5	,	,	PUNCT
inlawrev-3589	47	6	the	the	DET
inlawrev-3589	47	7	term	term	NOUN
inlawrev-3589	47	8	"	"	PUNCT
inlawrev-3589	47	9	victim	victim	NOUN
inlawrev-3589	47	10	of	of	ADP
inlawrev-3589	47	11	terrorism	terrorism	NOUN
inlawrev-3589	47	12	"	"	PUNCT
inlawrev-3589	47	13	will	will	AUX
inlawrev-3589	47	14	include	include	VERB
inlawrev-3589	47	15	any	any	DET
inlawrev-3589	47	16	person"^	person"^	NOUN
inlawrev-3589	47	17	who	who	PRON
inlawrev-3589	47	18	suffers	suffer	VERB
inlawrev-3589	47	19	loss	loss	NOUN
inlawrev-3589	47	20	(	(	PUNCT
inlawrev-3589	47	21	either	either	CCONJ
inlawrev-3589	47	22	physical	physical	ADJ
inlawrev-3589	47	23	or	or	CCONJ
inlawrev-3589	47	24	economic	economic	ADJ
inlawrev-3589	47	25	)	)	PUNCT
inlawrev-3589	47	26	from	from	ADP
inlawrev-3589	47	27	terrorist	terrorist	ADJ
inlawrev-3589	47	28	attacks	attack	NOUN
inlawrev-3589	47	29	designed	design	VERB
inlawrev-3589	47	30	to	to	PART
inlawrev-3589	47	31	influence	influence	VERB
inlawrev-3589	47	32	the	the	DET
inlawrev-3589	47	33	u.s	u.s	PROPN
inlawrev-3589	47	34	.	.	PROPN
inlawrev-3589	47	35	government	government	NOUN
inlawrev-3589	47	36	.	.	PUNCT
inlawrev-3589	48	1	the	the	DET
inlawrev-3589	48	2	current	current	ADJ
inlawrev-3589	48	3	tax	tax	NOUN
inlawrev-3589	48	4	provisions	provision	NOUN
inlawrev-3589	48	5	only	only	ADV
inlawrev-3589	48	6	address	address	VERB
inlawrev-3589	48	7	those	those	PRON
inlawrev-3589	48	8	who	who	PRON
inlawrev-3589	48	9	died	die	VERB
inlawrev-3589	48	10	or	or	CCONJ
inlawrev-3589	48	11	will	will	AUX
inlawrev-3589	48	12	die	die	VERB
inlawrev-3589	48	13	from	from	ADP
inlawrev-3589	48	14	injuries	injury	NOUN
inlawrev-3589	48	15	sustained	sustain	VERB
inlawrev-3589	48	16	from	from	ADP
inlawrev-3589	48	17	these	these	DET
inlawrev-3589	48	18	attacks	attack	NOUN
inlawrev-3589	48	19	.	.	PUNCT
inlawrev-3589	49	1	the	the	DET
inlawrev-3589	49	2	definition	definition	NOUN
inlawrev-3589	49	3	of	of	ADP
inlawrev-3589	49	4	"	"	PUNCT
inlawrev-3589	49	5	terrorism	terrorism	NOUN
inlawrev-3589	49	6	"	"	PUNCT
inlawrev-3589	49	7	used	use	VERB
inlawrev-3589	49	8	in	in	ADP
inlawrev-3589	49	9	this	this	DET
inlawrev-3589	49	10	article	article	NOUN
inlawrev-3589	49	11	is	be	AUX
inlawrev-3589	49	12	similar	similar	ADJ
inlawrev-3589	49	13	to	to	ADP
inlawrev-3589	49	14	that	that	PRON
inlawrev-3589	49	15	used	use	VERB
inlawrev-3589	49	16	by	by	ADP
inlawrev-3589	49	17	the	the	DET
inlawrev-3589	49	18	united	united	PROPN
inlawrev-3589	49	19	kingdom	kingdom	PROPN
inlawrev-3589	49	20	in	in	ADP
inlawrev-3589	49	21	connection	connection	NOUN
inlawrev-3589	49	22	with	with	ADP
inlawrev-3589	49	23	pool	pool	NOUN
inlawrev-3589	49	24	re,^	re,^	VERB
inlawrev-3589	49	25	the	the	DET
inlawrev-3589	49	26	reinsurance	reinsurance	NOUN
inlawrev-3589	49	27	pool	pool	NOUN
inlawrev-3589	49	28	for	for	ADP
inlawrev-3589	49	29	terrorist	terrorist	ADJ
inlawrev-3589	49	30	attacks	attack	NOUN
inlawrev-3589	49	31	against	against	ADP
inlawrev-3589	49	32	the	the	DET
inlawrev-3589	49	33	united	united	PROPN
inlawrev-3589	49	34	kingdom.^	kingdom.^	PROPN
inlawrev-3589	49	35	as	as	SCONJ
inlawrev-3589	49	36	used	use	VERB
inlawrev-3589	49	37	here	here	ADV
inlawrev-3589	49	38	,	,	PUNCT
inlawrev-3589	49	39	the	the	DET
inlawrev-3589	49	40	term	term	NOUN
inlawrev-3589	49	41	would	would	AUX
inlawrev-3589	49	42	include	include	VERB
inlawrev-3589	49	43	the	the	DET
inlawrev-3589	49	44	conduct	conduct	NOUN
inlawrev-3589	49	45	of	of	ADP
inlawrev-3589	49	46	terrorist	terrorist	ADJ
inlawrev-3589	49	47	acts	act	NOUN
inlawrev-3589	49	48	by	by	ADP
inlawrev-3589	49	49	such	such	ADJ
inlawrev-3589	49	50	groups	group	NOUN
inlawrev-3589	49	51	as	as	ADP
inlawrev-3589	49	52	al	al	PROPN
inlawrev-3589	49	53	qaeda	qaeda	PROPN
inlawrev-3589	49	54	or	or	CCONJ
inlawrev-3589	49	55	the	the	DET
inlawrev-3589	49	56	fmln	fmln	NOUN
inlawrev-3589	49	57	(	(	PUNCT
inlawrev-3589	49	58	the	the	DET
inlawrev-3589	49	59	puerto	puerto	ADJ
inlawrev-3589	49	60	rican	rican	ADJ
inlawrev-3589	49	61	independence	independence	NOUN
inlawrev-3589	49	62	group	group	NOUN
inlawrev-3589	49	63	)	)	PUNCT
inlawrev-3589	49	64	.	.	PUNCT
inlawrev-3589	50	1	i.	i.	PROPN
inlawrev-3589	50	2	income	income	PROPN
inlawrev-3589	50	3	tax	tax	NOUN
inlawrev-3589	50	4	rules	rule	NOUN
inlawrev-3589	50	5	and	and	CCONJ
inlawrev-3589	50	6	behavioral	behavioral	ADJ
inlawrev-3589	50	7	incentives	incentive	NOUN
inlawrev-3589	50	8	for	for	ADP
inlawrev-3589	50	9	taxpayers	taxpayer	NOUN
inlawrev-3589	50	10	before	before	ADP
inlawrev-3589	50	11	analyzing	analyze	VERB
inlawrev-3589	50	12	the	the	DET
inlawrev-3589	50	13	effects	effect	NOUN
inlawrev-3589	50	14	of	of	ADP
inlawrev-3589	50	15	taxation	taxation	NOUN
inlawrev-3589	50	16	on	on	ADP
inlawrev-3589	50	17	compensation	compensation	NOUN
inlawrev-3589	50	18	for	for	ADP
inlawrev-3589	50	19	terrorism	terrorism	NOUN
inlawrev-3589	51	1	,	,	PUNCT
inlawrev-3589	51	2	it	it	PRON
inlawrev-3589	51	3	is	be	AUX
inlawrev-3589	51	4	necessary	necessary	ADJ
inlawrev-3589	51	5	first	first	ADV
inlawrev-3589	51	6	to	to	PART
inlawrev-3589	51	7	discuss	discuss	VERB
inlawrev-3589	51	8	the	the	DET
inlawrev-3589	51	9	tax	tax	NOUN
inlawrev-3589	51	10	rules	rule	NOUN
inlawrev-3589	51	11	that	that	PRON
inlawrev-3589	51	12	apply	apply	VERB
inlawrev-3589	51	13	to	to	ADP
inlawrev-3589	51	14	victims	victim	NOUN
inlawrev-3589	51	15	of	of	ADP
inlawrev-3589	51	16	terrorism	terrorism	NOUN
inlawrev-3589	51	17	.	.	PUNCT
inlawrev-3589	52	1	there	there	PRON
inlawrev-3589	52	2	are	be	VERB
inlawrev-3589	52	3	very	very	ADV
inlawrev-3589	52	4	few	few	ADJ
inlawrev-3589	52	5	rules	rule	NOUN
inlawrev-3589	52	6	that	that	PRON
inlawrev-3589	52	7	apply	apply	VERB
inlawrev-3589	52	8	solely	solely	ADV
inlawrev-3589	52	9	to	to	ADP
inlawrev-3589	52	10	victims	victim	NOUN
inlawrev-3589	52	11	of	of	ADP
inlawrev-3589	52	12	terrorism	terrorism	NOUN
inlawrev-3589	52	13	,	,	PUNCT
inlawrev-3589	52	14	and	and	CCONJ
inlawrev-3589	52	15	these	these	PRON
inlawrev-3589	52	16	are	be	AUX
inlawrev-3589	52	17	discussed	discuss	VERB
inlawrev-3589	52	18	below	below	ADP
inlawrev-3589	52	19	in	in	ADP
inlawrev-3589	52	20	part	part	NOUN
inlawrev-3589	52	21	i.b.5	i.b.5	PROPN
inlawrev-3589	52	22	.	.	PUNCT
inlawrev-3589	53	1	the	the	DET
inlawrev-3589	53	2	majority	majority	NOUN
inlawrev-3589	53	3	of	of	ADP
inlawrev-3589	53	4	the	the	DET
inlawrev-3589	53	5	tax	tax	NOUN
inlawrev-3589	53	6	rules	rule	NOUN
inlawrev-3589	53	7	applicable	applicable	ADJ
inlawrev-3589	53	8	to	to	ADP
inlawrev-3589	53	9	losses	loss	NOUN
inlawrev-3589	53	10	from	from	ADP
inlawrev-3589	53	11	terrorist	terrorist	ADJ
inlawrev-3589	53	12	attacks	attack	NOUN
inlawrev-3589	53	13	relate	relate	VERB
inlawrev-3589	53	14	generically	generically	ADV
inlawrev-3589	53	15	to	to	ADP
inlawrev-3589	53	16	all	all	PRON
inlawrev-3589	53	17	who	who	PRON
inlawrev-3589	53	18	suffer	suffer	VERB
inlawrev-3589	53	19	loss	loss	NOUN
inlawrev-3589	53	20	.	.	PUNCT
inlawrev-3589	54	1	this	this	DET
inlawrev-3589	54	2	section	section	NOUN
inlawrev-3589	54	3	,	,	PUNCT
inlawrev-3589	54	4	therefore	therefore	ADV
inlawrev-3589	54	5	,	,	PUNCT
inlawrev-3589	54	6	will	will	AUX
inlawrev-3589	54	7	first	first	ADV
inlawrev-3589	54	8	discuss	discuss	VERB
inlawrev-3589	54	9	the	the	DET
inlawrev-3589	54	10	fundamentals	fundamental	NOUN
inlawrev-3589	54	11	of	of	ADP
inlawrev-3589	54	12	the	the	DET
inlawrev-3589	54	13	income	income	NOUN
inlawrev-3589	54	14	tax	tax	NOUN
inlawrev-3589	54	15	system	system	NOUN
inlawrev-3589	54	16	.	.	PUNCT
inlawrev-3589	55	1	it	it	PRON
inlawrev-3589	55	2	will	will	AUX
inlawrev-3589	55	3	begin	begin	VERB
inlawrev-3589	55	4	by	by	ADP
inlawrev-3589	55	5	examining	examine	VERB
inlawrev-3589	55	6	the	the	DET
inlawrev-3589	55	7	basic	basic	ADJ
inlawrev-3589	55	8	definition	definition	NOUN
inlawrev-3589	55	9	of	of	ADP
inlawrev-3589	55	10	income	income	NOUN
inlawrev-3589	55	11	for	for	ADP
inlawrev-3589	55	12	tax	tax	NOUN
inlawrev-3589	55	13	purposes	purpose	NOUN
inlawrev-3589	55	14	.	.	PUNCT
inlawrev-3589	56	1	then	then	ADV
inlawrev-3589	56	2	,	,	PUNCT
inlawrev-3589	56	3	it	it	PRON
inlawrev-3589	56	4	will	will	AUX
inlawrev-3589	56	5	examine	examine	VERB
inlawrev-3589	56	6	the	the	DET
inlawrev-3589	56	7	application	application	NOUN
inlawrev-3589	56	8	of	of	ADP
inlawrev-3589	56	9	this	this	DET
inlawrev-3589	56	10	definition	definition	NOUN
inlawrev-3589	56	11	to	to	ADP
inlawrev-3589	56	12	specific	specific	ADJ
inlawrev-3589	56	13	circumstances	circumstance	NOUN
inlawrev-3589	56	14	relevant	relevant	ADJ
inlawrev-3589	56	15	to	to	ADP
inlawrev-3589	56	16	losses	loss	NOUN
inlawrev-3589	56	17	from	from	ADP
inlawrev-3589	56	18	terrorism	terrorism	NOUN
inlawrev-3589	56	19	.	.	PUNCT
inlawrev-3589	57	1	it	it	PRON
inlawrev-3589	57	2	will	will	AUX
inlawrev-3589	57	3	also	also	ADV
inlawrev-3589	57	4	examine	examine	VERB
inlawrev-3589	57	5	the	the	DET
inlawrev-3589	57	6	tax	tax	NOUN
inlawrev-3589	57	7	rules	rule	NOUN
inlawrev-3589	57	8	concerning	concern	VERB
inlawrev-3589	57	9	losses	loss	NOUN
inlawrev-3589	57	10	to	to	ADP
inlawrev-3589	57	11	personal	personal	ADJ
inlawrev-3589	57	12	property	property	NOUN
inlawrev-3589	57	13	,	,	PUNCT
inlawrev-3589	57	14	losses	loss	NOUN
inlawrev-3589	57	15	from	from	ADP
inlawrev-3589	57	16	medical	medical	ADJ
inlawrev-3589	57	17	expenses	expense	NOUN
inlawrev-3589	57	18	,	,	PUNCT
inlawrev-3589	57	19	and	and	CCONJ
inlawrev-3589	57	20	recoveries	recovery	NOUN
inlawrev-3589	57	21	in	in	ADP
inlawrev-3589	57	22	tort	tort	NOUN
inlawrev-3589	57	23	.	.	PUNCT
inlawrev-3589	58	1	the	the	DET
inlawrev-3589	58	2	section	section	NOUN
inlawrev-3589	58	3	concludes	conclude	VERB
inlawrev-3589	58	4	by	by	ADP
inlawrev-3589	58	5	analyzing	analyze	VERB
inlawrev-3589	58	6	the	the	DET
inlawrev-3589	58	7	rules	rule	NOUN
inlawrev-3589	58	8	that	that	PRON
inlawrev-3589	58	9	are	be	AUX
inlawrev-3589	58	10	specific	specific	ADJ
inlawrev-3589	58	11	to	to	ADP
inlawrev-3589	58	12	losses	loss	NOUN
inlawrev-3589	58	13	from	from	ADP
inlawrev-3589	58	14	terrorist	terrorist	ADJ
inlawrev-3589	58	15	acts	act	NOUN
inlawrev-3589	58	16	.	.	PUNCT
inlawrev-3589	59	1	a.	a.	NOUN
inlawrev-3589	60	1	the	the	DET
inlawrev-3589	60	2	definition	definition	NOUN
inlawrev-3589	60	3	ofincome	ofincome	ADJ
inlawrev-3589	60	4	and	and	CCONJ
inlawrev-3589	60	5	the	the	DET
inlawrev-3589	60	6	theoretical	theoretical	ADJ
inlawrev-3589	60	7	basis	basis	NOUN
inlawrev-3589	60	8	ofthe	ofthe	NOUN
inlawrev-3589	60	9	income	income	NOUN
inlawrev-3589	60	10	tax	tax	NOUN
inlawrev-3589	60	11	the	the	DET
inlawrev-3589	60	12	income	income	NOUN
inlawrev-3589	60	13	tax	tax	NOUN
inlawrev-3589	60	14	is	be	AUX
inlawrev-3589	60	15	designed	design	VERB
inlawrev-3589	60	16	to	to	PART
inlawrev-3589	60	17	raise	raise	VERB
inlawrev-3589	60	18	revenue	revenue	NOUN
inlawrev-3589	60	19	for	for	ADP
inlawrev-3589	60	20	the	the	DET
inlawrev-3589	60	21	government	government	NOUN
inlawrev-3589	60	22	and	and	CCONJ
inlawrev-3589	60	23	allocate	allocate	VERB
inlawrev-3589	60	24	the	the	DET
inlawrev-3589	60	25	tax	tax	NOUN
inlawrev-3589	60	26	burden	burden	NOUN
inlawrev-3589	60	27	based	base	VERB
inlawrev-3589	60	28	on	on	ADP
inlawrev-3589	60	29	the	the	DET
inlawrev-3589	60	30	income	income	NOUN
inlawrev-3589	60	31	of	of	ADP
inlawrev-3589	60	32	the	the	DET
inlawrev-3589	60	33	citizens	citizen	NOUN
inlawrev-3589	60	34	and	and	CCONJ
inlawrev-3589	60	35	residents	resident	NOUN
inlawrev-3589	60	36	of	of	ADP
inlawrev-3589	60	37	the	the	DET
inlawrev-3589	60	38	united	united	PROPN
inlawrev-3589	60	39	states	states	PROPN
inlawrev-3589	60	40	.	.	PUNCT
inlawrev-3589	61	1	income	income	NOUN
inlawrev-3589	61	2	,	,	PUNCT
inlawrev-3589	61	3	for	for	ADP
inlawrev-3589	61	4	purposes	purpose	NOUN
inlawrev-3589	61	5	of	of	ADP
inlawrev-3589	61	6	the	the	DET
inlawrev-3589	61	7	income	income	NOUN
inlawrev-3589	61	8	tax	tax	NOUN
inlawrev-3589	61	9	,	,	PUNCT
inlawrev-3589	61	10	is	be	AUX
inlawrev-3589	61	11	determined	determine	VERB
inlawrev-3589	61	12	by	by	ADP
inlawrev-3589	61	13	the	the	DET
inlawrev-3589	61	14	ability	ability	NOUN
inlawrev-3589	61	15	of	of	ADP
inlawrev-3589	61	16	the	the	DET
inlawrev-3589	61	17	individual	individual	NOUN
inlawrev-3589	61	18	to	to	PART
inlawrev-3589	61	19	"	"	PUNCT
inlawrev-3589	61	20	exercise	exercise	VERB
inlawrev-3589	61	21	control	control	NOUN
inlawrev-3589	61	22	over	over	ADP
inlawrev-3589	61	23	the	the	DET
inlawrev-3589	61	24	use	use	NOUN
inlawrev-3589	61	25	of	of	ADP
inlawrev-3589	61	26	society	society	NOUN
inlawrev-3589	61	27	's	's	PART
inlawrev-3589	61	28	scarce	scarce	ADJ
inlawrev-3589	61	29	resources	resource	NOUN
inlawrev-3589	61	30	.	.	PUNCT
inlawrev-3589	62	1	"^	"^	PART
inlawrev-3589	63	1	4	4	NUM
inlawrev-3589	63	2	.	.	X
inlawrev-3589	63	3	for	for	ADP
inlawrev-3589	63	4	purposes	purpose	NOUN
inlawrev-3589	63	5	of	of	ADP
inlawrev-3589	63	6	this	this	DET
inlawrev-3589	63	7	article	article	NOUN
inlawrev-3589	63	8	,	,	PUNCT
inlawrev-3589	63	9	the	the	DET
inlawrev-3589	63	10	term	term	NOUN
inlawrev-3589	63	11	"	"	PUNCT
inlawrev-3589	63	12	person	person	NOUN
inlawrev-3589	63	13	"	"	PUNCT
inlawrev-3589	63	14	means	mean	VERB
inlawrev-3589	63	15	any	any	DET
inlawrev-3589	63	16	legal	legal	ADJ
inlawrev-3589	63	17	person	person	NOUN
inlawrev-3589	63	18	(	(	PUNCT
inlawrev-3589	63	19	e.g.	e.g.	ADV
inlawrev-3589	63	20	,	,	PUNCT
inlawrev-3589	63	21	individual	individual	ADJ
inlawrev-3589	63	22	,	,	PUNCT
inlawrev-3589	63	23	corporation	corporation	NOUN
inlawrev-3589	63	24	,	,	PUNCT
inlawrev-3589	63	25	etc	etc	X
inlawrev-3589	63	26	.	.	X
inlawrev-3589	63	27	)	)	PUNCT
inlawrev-3589	63	28	.	.	PUNCT
inlawrev-3589	64	1	5	5	X
inlawrev-3589	64	2	.	.	X
inlawrev-3589	64	3	terrorism	terrorism	NOUN
inlawrev-3589	64	4	insurance	insurance	NOUN
inlawrev-3589	64	5	:	:	PUNCT
inlawrev-3589	64	6	alternative	alternative	ADJ
inlawrev-3589	64	7	programs	program	NOUN
inlawrev-3589	64	8	for	for	ADP
inlawrev-3589	64	9	protecting	protect	VERB
inlawrev-3589	64	10	insurance	insurance	NOUN
inlawrev-3589	64	11	consumers	consumer	NOUN
inlawrev-3589	64	12	:	:	PUNCT
inlawrev-3589	64	13	hearing	hear	VERB
inlawrev-3589	64	14	on	on	ADP
inlawrev-3589	64	15	the	the	DET
inlawrev-3589	64	16	treasury	treasury	PROPN
inlawrev-3589	64	17	dep	dep	PROPN
inlawrev-3589	64	18	'	'	PROPN
inlawrev-3589	64	19	t	t	PROPN
inlawrev-3589	64	20	before	before	ADP
inlawrev-3589	64	21	the	the	DET
inlawrev-3589	64	22	senate	senate	PROPN
inlawrev-3589	64	23	comm	comm	NOUN
inlawrev-3589	64	24	.	.	PUNCT
inlawrev-3589	65	1	on	on	ADP
inlawrev-3589	65	2	banking	banking	NOUN
inlawrev-3589	65	3	,	,	PUNCT
inlawrev-3589	65	4	hous	hous	ADJ
inlawrev-3589	65	5	.	.	PUNCT
inlawrev-3589	65	6	,	,	PUNCT
inlawrev-3589	65	7	&	&	CCONJ
inlawrev-3589	65	8	urban	urban	PROPN
inlawrev-3589	65	9	affairs	affairs	PROPN
inlawrev-3589	65	10	,	,	PUNCT
inlawrev-3589	65	11	108th	108th	ADJ
inlawrev-3589	65	12	cong	cong	NOUN
inlawrev-3589	65	13	.	.	PUNCT
inlawrev-3589	65	14	8	8	NUM
inlawrev-3589	65	15	-	-	SYM
inlawrev-3589	65	16	10	10	NUM
inlawrev-3589	65	17	(	(	PUNCT
inlawrev-3589	65	18	2002	2002	NUM
inlawrev-3589	65	19	)	)	PUNCT
inlawrev-3589	65	20	(	(	PUNCT
inlawrev-3589	65	21	prepared	prepare	VERB
inlawrev-3589	65	22	statement	statement	NOUN
inlawrev-3589	65	23	ofthomas	ofthomas	PROPN
inlawrev-3589	65	24	j.	j.	PROPN
inlawrev-3589	65	25	mccool	mccool	PROPN
inlawrev-3589	65	26	,	,	PUNCT
inlawrev-3589	65	27	general	general	ADJ
inlawrev-3589	65	28	accounting	accounting	NOUN
inlawrev-3589	65	29	office	office	NOUN
inlawrev-3589	65	30	)	)	PUNCT
inlawrev-3589	65	31	.	.	PUNCT
inlawrev-3589	66	1	6	6	X
inlawrev-3589	66	2	.	.	PUNCT
inlawrev-3589	66	3	dwight	dwight	PROPN
inlawrev-3589	66	4	jaffee	jaffee	PROPN
inlawrev-3589	66	5	&	&	CCONJ
inlawrev-3589	66	6	thomas	thomas	PROPN
inlawrev-3589	66	7	russell	russell	PROPN
inlawrev-3589	66	8	,	,	PUNCT
inlawrev-3589	66	9	extreme	extreme	ADJ
inlawrev-3589	66	10	events	event	NOUN
inlawrev-3589	66	11	and	and	CCONJ
inlawrev-3589	66	12	the	the	DET
inlawrev-3589	66	13	market	market	NOUN
inlawrev-3589	66	14	for	for	ADP
inlawrev-3589	66	15	terrorist	terrorist	ADJ
inlawrev-3589	66	16	insurance	insurance	NOUN
inlawrev-3589	66	17	(	(	PUNCT
inlawrev-3589	66	18	feb	feb	PROPN
inlawrev-3589	66	19	.	.	PROPN
inlawrev-3589	66	20	1	1	NUM
inlawrev-3589	66	21	,	,	PUNCT
inlawrev-3589	66	22	2002	2002	NUM
inlawrev-3589	66	23	)	)	PUNCT
inlawrev-3589	66	24	(	(	PUNCT
inlawrev-3589	66	25	unpublished	unpublished	ADJ
inlawrev-3589	66	26	paper	paper	NOUN
inlawrev-3589	66	27	,	,	PUNCT
inlawrev-3589	66	28	presented	present	VERB
inlawrev-3589	66	29	at	at	ADP
inlawrev-3589	66	30	the	the	DET
inlawrev-3589	66	31	2002	2002	NUM
inlawrev-3589	66	32	national	national	PROPN
inlawrev-3589	66	33	bureau	bureau	PROPN
inlawrev-3589	66	34	of	of	ADP
inlawrev-3589	66	35	economic	economic	ADJ
inlawrev-3589	66	36	research	research	NOUN
inlawrev-3589	66	37	insurance	insurance	NOUN
inlawrev-3589	66	38	project	project	NOUN
inlawrev-3589	66	39	workshop	workshop	NOUN
inlawrev-3589	66	40	)	)	PUNCT
inlawrev-3589	66	41	,	,	PUNCT
inlawrev-3589	66	42	available	available	ADJ
inlawrev-3589	66	43	a/	a/	NOUN
inlawrev-3589	66	44	http://www.nber.org/~conf/2002/insw02/jaffee.pdf(last	http://www.nber.org/~conf/2002/insw02/jaffee.pdf(last	PROPN
inlawrev-3589	66	45	visited	visit	VERB
inlawrev-3589	66	46	oct	oct	PROPN
inlawrev-3589	66	47	.	.	PROPN
inlawrev-3589	66	48	20	20	NUM
inlawrev-3589	66	49	,	,	PUNCT
inlawrev-3589	66	50	2002	2002	NUM
inlawrev-3589	66	51	)	)	PUNCT
inlawrev-3589	66	52	.	.	PUNCT
inlawrev-3589	67	1	7	7	X
inlawrev-3589	67	2	.	.	X
inlawrev-3589	67	3	henry	henry	PROPN
inlawrev-3589	67	4	calvert	calvert	PROPN
inlawrev-3589	67	5	simons	simons	PROPN
inlawrev-3589	67	6	,	,	PUNCT
inlawrev-3589	67	7	personal	personal	ADJ
inlawrev-3589	67	8	income	income	NOUN
inlawrev-3589	67	9	taxation	taxation	NOUN
inlawrev-3589	67	10	49	49	NUM
inlawrev-3589	67	11	(	(	PUNCT
inlawrev-3589	67	12	1	1	NUM
inlawrev-3589	67	13	936	936	NUM
inlawrev-3589	67	14	)	)	PUNCT
inlawrev-3589	67	15	.	.	PUNCT
inlawrev-3589	68	1	428	428	NUM
inlawrev-3589	68	2	indiana	indiana	PROPN
inlawrev-3589	68	3	law	law	PROPN
inlawrev-3589	68	4	review	review	NOUN
inlawrev-3589	69	1	[	[	X
inlawrev-3589	69	2	vol	vol	NOUN
inlawrev-3589	69	3	.	.	PUNCT
inlawrev-3589	70	1	36:425	36:425	NUM
inlawrev-3589	70	2	this	this	PRON
inlawrev-3589	70	3	is	be	AUX
inlawrev-3589	70	4	generally	generally	ADV
inlawrev-3589	70	5	said	say	VERB
inlawrev-3589	70	6	to	to	PART
inlawrev-3589	70	7	be	be	AUX
inlawrev-3589	70	8	equivalent	equivalent	ADJ
inlawrev-3589	70	9	to	to	ADP
inlawrev-3589	70	10	the	the	DET
inlawrev-3589	70	11	net	net	ADJ
inlawrev-3589	70	12	change	change	NOUN
inlawrev-3589	70	13	in	in	ADP
inlawrev-3589	70	14	wealth	wealth	NOUN
inlawrev-3589	70	15	plus	plus	CCONJ
inlawrev-3589	70	16	amounts	amount	NOUN
inlawrev-3589	70	17	expended	expend	VERB
inlawrev-3589	70	18	in	in	ADP
inlawrev-3589	70	19	personal	personal	ADJ
inlawrev-3589	70	20	consumption	consumption	NOUN
inlawrev-3589	70	21	.	.	PUNCT
inlawrev-3589	71	1	*	*	PUNCT
inlawrev-3589	71	2	this	this	PRON
inlawrev-3589	71	3	is	be	AUX
inlawrev-3589	71	4	referred	refer	VERB
inlawrev-3589	71	5	to	to	ADP
inlawrev-3589	71	6	as	as	ADP
inlawrev-3589	71	7	the	the	DET
inlawrev-3589	71	8	haig	haig	PROPN
inlawrev-3589	71	9	-	-	PUNCT
inlawrev-3589	71	10	simons	simons	PROPN
inlawrev-3589	71	11	definition	definition	NOUN
inlawrev-3589	71	12	of	of	ADP
inlawrev-3589	71	13	income	income	NOUN
inlawrev-3589	71	14	,	,	PUNCT
inlawrev-3589	71	15	after	after	SCONJ
inlawrev-3589	71	16	the	the	DET
inlawrev-3589	71	17	two	two	NUM
inlawrev-3589	71	18	men	man	NOUN
inlawrev-3589	71	19	who	who	PRON
inlawrev-3589	71	20	first	first	ADV
inlawrev-3589	71	21	proposed	propose	VERB
inlawrev-3589	71	22	it.^	it.^	ADP
inlawrev-3589	71	23	the	the	DET
inlawrev-3589	71	24	definition	definition	NOUN
inlawrev-3589	71	25	of	of	ADP
inlawrev-3589	71	26	income	income	NOUN
inlawrev-3589	71	27	in	in	ADP
inlawrev-3589	71	28	the	the	DET
inlawrev-3589	71	29	internal	internal	ADJ
inlawrev-3589	71	30	revenue	revenue	NOUN
inlawrev-3589	71	31	code	code	NOUN
inlawrev-3589	71	32	is	be	AUX
inlawrev-3589	71	33	essentially	essentially	ADV
inlawrev-3589	71	34	equivalent	equivalent	ADJ
inlawrev-3589	71	35	to	to	ADP
inlawrev-3589	71	36	the	the	DET
inlawrev-3589	71	37	haig	haig	PROPN
inlawrev-3589	71	38	-	-	PUNCT
inlawrev-3589	71	39	simons	simons	PROPN
inlawrev-3589	71	40	definition	definition	NOUN
inlawrev-3589	71	41	.	.	PUNCT
inlawrev-3589	72	1	however	however	ADV
inlawrev-3589	72	2	,	,	PUNCT
inlawrev-3589	72	3	in	in	ADP
inlawrev-3589	72	4	determining	determine	VERB
inlawrev-3589	72	5	the	the	DET
inlawrev-3589	72	6	amount	amount	NOUN
inlawrev-3589	72	7	oftaxable	oftaxable	ADJ
inlawrev-3589	72	8	income	income	NOUN
inlawrev-3589	72	9	,	,	PUNCT
inlawrev-3589	72	10	the	the	DET
inlawrev-3589	72	11	u.s	u.s	PROPN
inlawrev-3589	72	12	.	.	PROPN
inlawrev-3589	72	13	tax	tax	NOUN
inlawrev-3589	72	14	law	law	NOUN
inlawrev-3589	72	15	begins	begin	VERB
inlawrev-3589	72	16	by	by	ADP
inlawrev-3589	72	17	including	include	VERB
inlawrev-3589	72	18	all	all	DET
inlawrev-3589	72	19	receipts	receipt	NOUN
inlawrev-3589	72	20	ofmoney	ofmoney	NOUN
inlawrev-3589	72	21	or	or	CCONJ
inlawrev-3589	72	22	property	property	NOUN
inlawrev-3589	72	23	and	and	CCONJ
inlawrev-3589	72	24	then	then	ADV
inlawrev-3589	72	25	subtracting	subtract	VERB
inlawrev-3589	72	26	any	any	DET
inlawrev-3589	72	27	costs	cost	NOUN
inlawrev-3589	72	28	of	of	ADP
inlawrev-3589	72	29	acquiring	acquire	VERB
inlawrev-3589	72	30	the	the	DET
inlawrev-3589	72	31	income	income	NOUN
inlawrev-3589	72	32	.	.	PUNCT
inlawrev-3589	72	33	'	'	PUNCT
inlawrev-3589	73	1	°	°	PRON
inlawrev-3589	73	2	in	in	ADP
inlawrev-3589	73	3	addition	addition	NOUN
inlawrev-3589	73	4	,	,	PUNCT
inlawrev-3589	73	5	income	income	NOUN
inlawrev-3589	73	6	tax	tax	NOUN
inlawrev-3589	73	7	rules	rule	NOUN
inlawrev-3589	73	8	exclude	exclude	VERB
inlawrev-3589	73	9	certain	certain	ADJ
inlawrev-3589	73	10	receipts	receipt	NOUN
inlawrev-3589	73	11	that	that	PRON
inlawrev-3589	73	12	can	can	AUX
inlawrev-3589	73	13	essentially	essentially	ADV
inlawrev-3589	73	14	only	only	ADV
inlawrev-3589	73	15	be	be	AUX
inlawrev-3589	73	16	used	use	VERB
inlawrev-3589	73	17	for	for	ADP
inlawrev-3589	73	18	the	the	DET
inlawrev-3589	73	19	production	production	NOUN
inlawrev-3589	73	20	of	of	ADP
inlawrev-3589	73	21	income	income	NOUN
inlawrev-3589	73	22	and	and	CCONJ
inlawrev-3589	73	23	can	can	AUX
inlawrev-3589	73	24	not	not	PART
inlawrev-3589	73	25	be	be	AUX
inlawrev-3589	73	26	used	use	VERB
inlawrev-3589	73	27	for	for	ADP
inlawrev-3589	73	28	consumption	consumption	NOUN
inlawrev-3589	73	29	activities	activity	NOUN
inlawrev-3589	73	30	by	by	ADP
inlawrev-3589	73	31	the	the	DET
inlawrev-3589	73	32	taxpayer	taxpayer	NOUN
inlawrev-3589	73	33	.	.	PUNCT
inlawrev-3589	73	34	"	"	PUNCT
inlawrev-3589	74	1	at	at	ADP
inlawrev-3589	74	2	a	a	DET
inlawrev-3589	74	3	very	very	ADV
inlawrev-3589	74	4	abstract	abstract	ADJ
inlawrev-3589	74	5	level	level	NOUN
inlawrev-3589	74	6	,	,	PUNCT
inlawrev-3589	74	7	the	the	DET
inlawrev-3589	74	8	amount	amount	NOUN
inlawrev-3589	74	9	of	of	ADP
inlawrev-3589	74	10	income	income	NOUN
inlawrev-3589	74	11	as	as	SCONJ
inlawrev-3589	74	12	determined	determine	VERB
inlawrev-3589	74	13	under	under	ADP
inlawrev-3589	74	14	the	the	DET
inlawrev-3589	74	15	haig	haig	PROPN
inlawrev-3589	74	16	-	-	PUNCT
inlawrev-3589	74	17	simons	simons	PROPN
inlawrev-3589	74	18	definition	definition	NOUN
inlawrev-3589	74	19	and	and	CCONJ
inlawrev-3589	74	20	the	the	DET
inlawrev-3589	74	21	amount	amount	NOUN
inlawrev-3589	74	22	of	of	ADP
inlawrev-3589	74	23	income	income	NOUN
inlawrev-3589	74	24	as	as	SCONJ
inlawrev-3589	74	25	determined	determine	VERB
inlawrev-3589	74	26	under	under	ADP
inlawrev-3589	74	27	the	the	DET
inlawrev-3589	74	28	internal	internal	ADJ
inlawrev-3589	74	29	revenue	revenue	NOUN
inlawrev-3589	74	30	code	code	NOUN
inlawrev-3589	74	31	should	should	AUX
inlawrev-3589	74	32	be	be	AUX
inlawrev-3589	74	33	equal	equal	ADJ
inlawrev-3589	74	34	.	.	PUNCT
inlawrev-3589	75	1	if	if	SCONJ
inlawrev-3589	75	2	one	one	PRON
inlawrev-3589	75	3	subtracts	subtract	VERB
inlawrev-3589	75	4	those	those	DET
inlawrev-3589	75	5	amounts	amount	NOUN
inlawrev-3589	75	6	which	which	PRON
inlawrev-3589	75	7	are	be	AUX
inlawrev-3589	75	8	neither	neither	CCONJ
inlawrev-3589	75	9	saved	save	VERB
inlawrev-3589	75	10	nor	nor	CCONJ
inlawrev-3589	75	11	used	use	VERB
inlawrev-3589	75	12	for	for	ADP
inlawrev-3589	75	13	personal	personal	ADJ
inlawrev-3589	75	14	consumption	consumption	NOUN
inlawrev-3589	75	15	from	from	ADP
inlawrev-3589	75	16	the	the	DET
inlawrev-3589	75	17	receipts	receipt	NOUN
inlawrev-3589	75	18	ofmoney	ofmoney	NOUN
inlawrev-3589	75	19	or	or	CCONJ
inlawrev-3589	75	20	property	property	NOUN
inlawrev-3589	75	21	,	,	PUNCT
inlawrev-3589	75	22	the	the	DET
inlawrev-3589	75	23	resulting	result	VERB
inlawrev-3589	75	24	amount	amount	NOUN
inlawrev-3589	75	25	must	must	AUX
inlawrev-3589	75	26	be	be	AUX
inlawrev-3589	75	27	equal	equal	ADJ
inlawrev-3589	75	28	to	to	ADP
inlawrev-3589	75	29	savings	saving	NOUN
inlawrev-3589	75	30	plus	plus	CCONJ
inlawrev-3589	75	31	consumption	consumption	NOUN
inlawrev-3589	75	32	.	.	PUNCT
inlawrev-3589	76	1	the	the	DET
inlawrev-3589	76	2	largest	large	ADJ
inlawrev-3589	76	3	difference	difference	NOUN
inlawrev-3589	76	4	between	between	ADP
inlawrev-3589	76	5	the	the	DET
inlawrev-3589	76	6	definition	definition	NOUN
inlawrev-3589	76	7	in	in	ADP
inlawrev-3589	76	8	the	the	DET
inlawrev-3589	76	9	internal	internal	ADJ
inlawrev-3589	76	10	revenue	revenue	NOUN
inlawrev-3589	76	11	code	code	NOUN
inlawrev-3589	76	12	and	and	CCONJ
inlawrev-3589	76	13	the	the	DET
inlawrev-3589	76	14	haig	haig	PROPN
inlawrev-3589	76	15	-	-	PUNCT
inlawrev-3589	76	16	simons	simon	NOUN
inlawrev-3589	76	17	definition	definition	NOUN
inlawrev-3589	76	18	is	be	AUX
inlawrev-3589	76	19	attributable	attributable	ADJ
inlawrev-3589	76	20	to	to	ADP
inlawrev-3589	76	21	the	the	DET
inlawrev-3589	76	22	"	"	PUNCT
inlawrev-3589	76	23	realization	realization	NOUN
inlawrev-3589	76	24	"	"	PUNCT
inlawrev-3589	76	25	doctrine	doctrine	NOUN
inlawrev-3589	76	26	.	.	PUNCT
inlawrev-3589	76	27	^^	^^	PUNCT
inlawrev-3589	76	28	while	while	SCONJ
inlawrev-3589	76	29	there	there	PRON
inlawrev-3589	76	30	are	be	VERB
inlawrev-3589	76	31	many	many	ADJ
inlawrev-3589	76	32	exceptions,'^	exceptions,'^	ADJ
inlawrev-3589	76	33	under	under	ADP
inlawrev-3589	76	34	the	the	DET
inlawrev-3589	76	35	u.s	u.s	PROPN
inlawrev-3589	76	36	.	.	PROPN
inlawrev-3589	76	37	income	income	NOUN
inlawrev-3589	76	38	tax	tax	NOUN
inlawrev-3589	76	39	,	,	PUNCT
inlawrev-3589	76	40	changes	change	NOUN
inlawrev-3589	76	41	in	in	ADP
inlawrev-3589	76	42	wealth	wealth	NOUN
inlawrev-3589	76	43	are	be	AUX
inlawrev-3589	76	44	not	not	PART
inlawrev-3589	76	45	"	"	PUNCT
inlawrev-3589	76	46	realized	realize	VERB
inlawrev-3589	76	47	"	"	PUNCT
inlawrev-3589	76	48	(	(	PUNCT
inlawrev-3589	76	49	i.e.	i.e.	X
inlawrev-3589	76	50	,	,	PUNCT
inlawrev-3589	76	51	included	include	VERB
inlawrev-3589	76	52	in	in	ADP
inlawrev-3589	76	53	the	the	DET
inlawrev-3589	76	54	calculation	calculation	NOUN
inlawrev-3589	76	55	of	of	ADP
inlawrev-3589	76	56	income	income	NOUN
inlawrev-3589	76	57	for	for	ADP
inlawrev-3589	76	58	tax	tax	NOUN
inlawrev-3589	76	59	purposes	purpose	NOUN
inlawrev-3589	76	60	)	)	PUNCT
inlawrev-3589	76	61	until	until	SCONJ
inlawrev-3589	76	62	the	the	DET
inlawrev-3589	76	63	investment	investment	NOUN
inlawrev-3589	76	64	is	be	AUX
inlawrev-3589	76	65	sold	sell	VERB
inlawrev-3589	76	66	or	or	CCONJ
inlawrev-3589	76	67	otherwise	otherwise	ADV
inlawrev-3589	76	68	ended	end	VERB
inlawrev-3589	76	69	or	or	CCONJ
inlawrev-3589	76	70	terminated	terminate	VERB
inlawrev-3589	76	71	.	.	PUNCT
inlawrev-3589	76	72	''	''	PUNCT
inlawrev-3589	77	1	*	*	PUNCT
inlawrev-3589	77	2	under	under	ADP
inlawrev-3589	77	3	the	the	DET
inlawrev-3589	77	4	haig	haig	PROPN
inlawrev-3589	77	5	-	-	PUNCT
inlawrev-3589	77	6	simons	simon	NOUN
inlawrev-3589	77	7	definition	definition	NOUN
inlawrev-3589	77	8	,	,	PUNCT
inlawrev-3589	77	9	a	a	DET
inlawrev-3589	77	10	change	change	NOUN
inlawrev-3589	77	11	to	to	ADP
inlawrev-3589	77	12	wealth	wealth	NOUN
inlawrev-3589	77	13	that	that	PRON
inlawrev-3589	77	14	does	do	AUX
inlawrev-3589	77	15	not	not	PART
inlawrev-3589	77	16	create	create	VERB
inlawrev-3589	77	17	current	current	ADJ
inlawrev-3589	77	18	revenue	revenue	NOUN
inlawrev-3589	77	19	would	would	AUX
inlawrev-3589	77	20	still	still	ADV
inlawrev-3589	77	21	be	be	AUX
inlawrev-3589	77	22	income	income	NOUN
inlawrev-3589	77	23	subject	subject	ADJ
inlawrev-3589	77	24	to	to	ADP
inlawrev-3589	77	25	tax	tax	NOUN
inlawrev-3589	77	26	.	.	PUNCT
inlawrev-3589	78	1	'^	'^	NOUN
inlawrev-3589	78	2	this	this	PRON
inlawrev-3589	78	3	is	be	AUX
inlawrev-3589	78	4	largely	largely	ADV
inlawrev-3589	78	5	a	a	DET
inlawrev-3589	78	6	timing	timing	NOUN
inlawrev-3589	78	7	distinction	distinction	NOUN
inlawrev-3589	78	8	and	and	CCONJ
inlawrev-3589	78	9	,	,	PUNCT
inlawrev-3589	78	10	while	while	SCONJ
inlawrev-3589	78	11	timing	timing	NOUN
inlawrev-3589	78	12	differences	difference	NOUN
inlawrev-3589	78	13	can	can	AUX
inlawrev-3589	78	14	be	be	AUX
inlawrev-3589	78	15	quite	quite	ADV
inlawrev-3589	78	16	significant	significant	ADJ
inlawrev-3589	78	17	,	,	PUNCT
inlawrev-3589	78	18	this	this	DET
inlawrev-3589	78	19	difference	difference	NOUN
inlawrev-3589	78	20	will	will	AUX
inlawrev-3589	78	21	not	not	PART
inlawrev-3589	78	22	be	be	AUX
inlawrev-3589	78	23	stressed	stress	VERB
inlawrev-3589	78	24	in	in	ADP
inlawrev-3589	78	25	this	this	DET
inlawrev-3589	78	26	article	article	NOUN
inlawrev-3589	78	27	.	.	PUNCT
inlawrev-3589	79	1	'^	'^	NOUN
inlawrev-3589	79	2	it	it	PRON
inlawrev-3589	79	3	is	be	AUX
inlawrev-3589	79	4	generally	generally	ADV
inlawrev-3589	79	5	argued	argue	VERB
inlawrev-3589	79	6	that	that	SCONJ
inlawrev-3589	79	7	an	an	DET
inlawrev-3589	79	8	income	income	NOUN
inlawrev-3589	79	9	tax	tax	NOUN
inlawrev-3589	79	10	is	be	AUX
inlawrev-3589	79	11	the	the	DET
inlawrev-3589	79	12	best	good	ADJ
inlawrev-3589	79	13	way	way	NOUN
inlawrev-3589	79	14	to	to	PART
inlawrev-3589	79	15	raise	raise	VERB
inlawrev-3589	79	16	revenue	revenue	NOUN
inlawrev-3589	79	17	because	because	SCONJ
inlawrev-3589	79	18	it	it	PRON
inlawrev-3589	79	19	reflects	reflect	VERB
inlawrev-3589	79	20	the	the	DET
inlawrev-3589	79	21	individual	individual	NOUN
inlawrev-3589	79	22	's	's	PART
inlawrev-3589	79	23	ability	ability	NOUN
inlawrev-3589	79	24	to	to	PART
inlawrev-3589	79	25	pay'^	pay'^	VERB
inlawrev-3589	79	26	and	and	CCONJ
inlawrev-3589	79	27	is	be	AUX
inlawrev-3589	79	28	consequently	consequently	ADV
inlawrev-3589	79	29	a	a	DET
inlawrev-3589	79	30	"	"	PUNCT
inlawrev-3589	79	31	fair	fair	ADJ
inlawrev-3589	79	32	"	"	PUNCT
inlawrev-3589	79	33	tax	tax	NOUN
inlawrev-3589	79	34	.	.	PUNCT
inlawrev-3589	80	1	furthermore	furthermore	ADV
inlawrev-3589	80	2	,	,	PUNCT
inlawrev-3589	80	3	it	it	PRON
inlawrev-3589	80	4	is	be	AUX
inlawrev-3589	80	5	argued	argue	VERB
inlawrev-3589	80	6	that	that	SCONJ
inlawrev-3589	80	7	the	the	DET
inlawrev-3589	80	8	income	income	NOUN
inlawrev-3589	80	9	tax	tax	NOUN
inlawrev-3589	80	10	interferes	interfere	VERB
inlawrev-3589	80	11	less	less	ADV
inlawrev-3589	80	12	with	with	ADP
inlawrev-3589	80	13	economic	economic	ADJ
inlawrev-3589	80	14	8	8	NUM
inlawrev-3589	80	15	.	.	PUNCT
inlawrev-3589	81	1	because	because	SCONJ
inlawrev-3589	81	2	the	the	DET
inlawrev-3589	81	3	income	income	NOUN
inlawrev-3589	81	4	is	be	AUX
inlawrev-3589	81	5	a	a	DET
inlawrev-3589	81	6	flow	flow	NOUN
inlawrev-3589	81	7	amount	amount	NOUN
inlawrev-3589	81	8	rather	rather	ADV
inlawrev-3589	81	9	than	than	ADP
inlawrev-3589	81	10	a	a	DET
inlawrev-3589	81	11	stock	stock	NOUN
inlawrev-3589	81	12	amount	amount	NOUN
inlawrev-3589	81	13	,	,	PUNCT
inlawrev-3589	81	14	it	it	PRON
inlawrev-3589	81	15	must	must	AUX
inlawrev-3589	81	16	be	be	AUX
inlawrev-3589	81	17	calculated	calculate	VERB
inlawrev-3589	81	18	based	base	VERB
inlawrev-3589	81	19	on	on	ADP
inlawrev-3589	81	20	an	an	DET
inlawrev-3589	81	21	accounting	accounting	NOUN
inlawrev-3589	81	22	period	period	NOUN
inlawrev-3589	81	23	,	,	PUNCT
inlawrev-3589	81	24	which	which	PRON
inlawrev-3589	81	25	,	,	PUNCT
inlawrev-3589	81	26	in	in	ADP
inlawrev-3589	81	27	the	the	DET
inlawrev-3589	81	28	case	case	NOUN
inlawrev-3589	81	29	of	of	ADP
inlawrev-3589	81	30	income	income	NOUN
inlawrev-3589	81	31	,	,	PUNCT
inlawrev-3589	81	32	is	be	AUX
inlawrev-3589	81	33	on	on	ADP
inlawrev-3589	81	34	an	an	DET
inlawrev-3589	81	35	annual	annual	ADJ
inlawrev-3589	81	36	basis	basis	NOUN
inlawrev-3589	81	37	.	.	PUNCT
inlawrev-3589	82	1	9	9	X
inlawrev-3589	82	2	.	.	PUNCT
inlawrev-3589	82	3	robert	robert	PROPN
inlawrev-3589	82	4	murray	murray	PROPN
inlawrev-3589	82	5	haig	haig	PROPN
inlawrev-3589	82	6	et	et	PROPN
inlawrev-3589	82	7	al	al	PROPN
inlawrev-3589	82	8	..	..	PUNCT
inlawrev-3589	82	9	the	the	DET
inlawrev-3589	82	10	federal	federal	ADJ
inlawrev-3589	82	11	income	income	NOUN
inlawrev-3589	82	12	tax	tax	NOUN
inlawrev-3589	82	13	(	(	PUNCT
inlawrev-3589	82	14	series	series	NOUN
inlawrev-3589	82	15	of	of	ADP
inlawrev-3589	82	16	lectures	lecture	NOUN
inlawrev-3589	82	17	delivered	deliver	VERB
inlawrev-3589	82	18	at	at	ADP
inlawrev-3589	82	19	columbia	columbia	PROPN
inlawrev-3589	82	20	university	university	PROPN
inlawrev-3589	82	21	in	in	ADP
inlawrev-3589	82	22	december	december	PROPN
inlawrev-3589	82	23	1920	1920	NUM
inlawrev-3589	82	24	)	)	PUNCT
inlawrev-3589	82	25	(	(	PUNCT
inlawrev-3589	82	26	robert	robert	PROPN
inlawrev-3589	82	27	murray	murray	PROPN
inlawrev-3589	82	28	haig	haig	PROPN
inlawrev-3589	82	29	ed	ed	PROPN
inlawrev-3589	82	30	.	.	PROPN
inlawrev-3589	82	31	,	,	PUNCT
inlawrev-3589	82	32	1921	1921	NUM
inlawrev-3589	82	33	)	)	PUNCT
inlawrev-3589	82	34	;	;	PUNCT
inlawrev-3589	82	35	see	see	VERB
inlawrev-3589	82	36	also	also	ADV
inlawrev-3589	82	37	simons	simon	NOUN
inlawrev-3589	82	38	,	,	PUNCT
inlawrev-3589	82	39	supra	supra	PROPN
inlawrev-3589	82	40	note	note	NOUN
inlawrev-3589	82	41	7	7	NUM
inlawrev-3589	82	42	.	.	NOUN
inlawrev-3589	82	43	10	10	NUM
inlawrev-3589	82	44	.	.	PUNCT
inlawrev-3589	82	45	i.r.c	i.r.c	NOUN
inlawrev-3589	82	46	.	.	PUNCT
inlawrev-3589	83	1	§	§	PROPN
inlawrev-3589	83	2	§	§	PROPN
inlawrev-3589	83	3	61	61	NUM
inlawrev-3589	83	4	-	-	SYM
inlawrev-3589	83	5	63	63	NUM
inlawrev-3589	83	6	(	(	PUNCT
inlawrev-3589	83	7	2000	2000	NUM
inlawrev-3589	83	8	)	)	PUNCT
inlawrev-3589	83	9	.	.	PUNCT
inlawrev-3589	84	1	it	it	PRON
inlawrev-3589	84	2	also	also	ADV
inlawrev-3589	84	3	allows	allow	VERB
inlawrev-3589	84	4	certain	certain	ADJ
inlawrev-3589	84	5	other	other	ADJ
inlawrev-3589	84	6	deductions	deduction	NOUN
inlawrev-3589	84	7	for	for	ADP
inlawrev-3589	84	8	other	other	ADJ
inlawrev-3589	84	9	purposes	purpose	NOUN
inlawrev-3589	84	10	.	.	PUNCT
inlawrev-3589	85	1	see	see	VERB
inlawrev-3589	85	2	discussion	discussion	NOUN
inlawrev-3589	85	3	infra	infra	NOUN
inlawrev-3589	85	4	part	part	NOUN
inlawrev-3589	85	5	ii.a	ii.a	NOUN
inlawrev-3589	85	6	.	.	PROPN
inlawrev-3589	86	1	1	1	NUM
inlawrev-3589	86	2	1	1	NUM
inlawrev-3589	86	3	.	.	PUNCT
inlawrev-3589	87	1	david	david	PROPN
inlawrev-3589	87	2	m.	m.	PROPN
inlawrev-3589	87	3	schizer	schizer	PROPN
inlawrev-3589	87	4	,	,	PUNCT
inlawrev-3589	87	5	realization	realization	NOUN
inlawrev-3589	87	6	as	as	ADP
inlawrev-3589	87	7	subsidy	subsidy	NOUN
inlawrev-3589	87	8	,	,	PUNCT
inlawrev-3589	87	9	73	73	NUM
inlawrev-3589	87	10	n.y.u	n.y.u	NOUN
inlawrev-3589	87	11	.	.	PUNCT
inlawrev-3589	88	1	l.	l.	PROPN
inlawrev-3589	88	2	rev	rev	PROPN
inlawrev-3589	88	3	.	.	PROPN
inlawrev-3589	88	4	1549	1549	NUM
inlawrev-3589	88	5	(	(	PUNCT
inlawrev-3589	88	6	1998	1998	NUM
inlawrev-3589	88	7	)	)	PUNCT
inlawrev-3589	88	8	.	.	PUNCT
inlawrev-3589	89	1	12	12	NUM
inlawrev-3589	89	2	.	.	PUNCT
inlawrev-3589	90	1	i	i	PRON
inlawrev-3589	90	2	d.	d.	PROPN
inlawrev-3589	90	3	13	13	NUM
inlawrev-3589	90	4	.	.	PUNCT
inlawrev-3589	91	1	there	there	PRON
inlawrev-3589	91	2	are	be	VERB
inlawrev-3589	91	3	many	many	ADJ
inlawrev-3589	91	4	exceptions	exception	NOUN
inlawrev-3589	91	5	to	to	ADP
inlawrev-3589	91	6	this	this	DET
inlawrev-3589	91	7	rule	rule	NOUN
inlawrev-3589	91	8	,	,	PUNCT
inlawrev-3589	91	9	including	include	VERB
inlawrev-3589	91	10	non	non	ADJ
inlawrev-3589	91	11	-	-	ADJ
inlawrev-3589	91	12	recognition	recognition	ADJ
inlawrev-3589	91	13	provisions	provision	NOUN
inlawrev-3589	91	14	such	such	ADJ
inlawrev-3589	91	15	as	as	ADP
inlawrev-3589	91	16	i.r.c	i.r.c	NOUN
inlawrev-3589	91	17	.	.	PUNCT
inlawrev-3589	92	1	section	section	NOUN
inlawrev-3589	92	2	103	103	NUM
inlawrev-3589	92	3	1	1	NUM
inlawrev-3589	92	4	and	and	CCONJ
inlawrev-3589	92	5	sections	section	NOUN
inlawrev-3589	92	6	35	35	NUM
inlawrev-3589	92	7	1	1	NUM
inlawrev-3589	92	8	-	-	SYM
inlawrev-3589	92	9	368	368	NUM
inlawrev-3589	92	10	,	,	PUNCT
inlawrev-3589	92	11	as	as	ADV
inlawrev-3589	92	12	well	well	ADV
inlawrev-3589	92	13	as	as	ADP
inlawrev-3589	92	14	placing	place	VERB
inlawrev-3589	92	15	securities	security	NOUN
inlawrev-3589	92	16	dealers	dealer	NOUN
inlawrev-3589	92	17	on	on	ADP
inlawrev-3589	92	18	a	a	DET
inlawrev-3589	92	19	mark	mark	NOUN
inlawrev-3589	92	20	to	to	ADP
inlawrev-3589	92	21	market	market	NOUN
inlawrev-3589	92	22	system	system	NOUN
inlawrev-3589	92	23	(	(	PUNCT
inlawrev-3589	92	24	i.r.c	i.r.c	NOUN
inlawrev-3589	92	25	.	.	PUNCT
inlawrev-3589	92	26	section	section	NOUN
inlawrev-3589	92	27	475	475	NUM
inlawrev-3589	92	28	)	)	PUNCT
inlawrev-3589	92	29	.	.	PUNCT
inlawrev-3589	93	1	14	14	NUM
inlawrev-3589	93	2	.	.	PUNCT
inlawrev-3589	93	3	i.r.c	i.r.c	NOUN
inlawrev-3589	93	4	.	.	PUNCT
inlawrev-3589	94	1	§	§	PROPN
inlawrev-3589	94	2	1001	1001	NUM
inlawrev-3589	94	3	(	(	PUNCT
inlawrev-3589	94	4	2000	2000	NUM
inlawrev-3589	94	5	)	)	PUNCT
inlawrev-3589	94	6	.	.	PUNCT
inlawrev-3589	95	1	15	15	NUM
inlawrev-3589	95	2	.	.	PUNCT
inlawrev-3589	95	3	simons	simon	NOUN
inlawrev-3589	95	4	,	,	PUNCT
inlawrev-3589	95	5	5m/7ra	5m/7ra	NOUN
inlawrev-3589	95	6	note	note	VERB
inlawrev-3589	95	7	7	7	NUM
inlawrev-3589	95	8	.	.	NOUN
inlawrev-3589	95	9	16	16	NUM
inlawrev-3589	95	10	.	.	PUNCT
inlawrev-3589	96	1	for	for	ADP
inlawrev-3589	96	2	examples	example	NOUN
inlawrev-3589	96	3	ofmethods	ofmethods	AUX
inlawrev-3589	96	4	the	the	DET
inlawrev-3589	96	5	tax	tax	NOUN
inlawrev-3589	96	6	system	system	NOUN
inlawrev-3589	96	7	could	could	AUX
inlawrev-3589	96	8	use	use	VERB
inlawrev-3589	96	9	to	to	PART
inlawrev-3589	96	10	eliminate	eliminate	VERB
inlawrev-3589	96	11	the	the	DET
inlawrev-3589	96	12	timing	timing	NOUN
inlawrev-3589	96	13	differences	difference	NOUN
inlawrev-3589	96	14	,	,	PUNCT
inlawrev-3589	96	15	see	see	VERB
inlawrev-3589	96	16	david	david	PROPN
inlawrev-3589	96	17	bradford	bradford	PROPN
inlawrev-3589	96	18	,	,	PUNCT
inlawrev-3589	96	19	fixing	fix	VERB
inlawrev-3589	96	20	realization	realization	NOUN
inlawrev-3589	96	21	accounting	accounting	NOUN
inlawrev-3589	96	22	:	:	PUNCT
inlawrev-3589	96	23	symmetry	symmetry	NOUN
inlawrev-3589	96	24	,	,	PUNCT
inlawrev-3589	96	25	consistency	consistency	NOUN
inlawrev-3589	96	26	and	and	CCONJ
inlawrev-3589	96	27	correctness	correctness	NOUN
inlawrev-3589	96	28	in	in	ADP
inlawrev-3589	96	29	the	the	DET
inlawrev-3589	96	30	taxation	taxation	NOUN
inlawrev-3589	96	31	offinance	offinance	NOUN
inlawrev-3589	96	32	instruments	instrument	NOUN
inlawrev-3589	96	33	,	,	PUNCT
inlawrev-3589	96	34	40	40	NUM
inlawrev-3589	96	35	tax	tax	NOUN
inlawrev-3589	96	36	l.	l.	PROPN
inlawrev-3589	96	37	rev	rev	PROPN
inlawrev-3589	96	38	.	.	PROPN
inlawrev-3589	97	1	731	731	NUM
inlawrev-3589	97	2	(	(	PUNCT
inlawrev-3589	97	3	1995	1995	NUM
inlawrev-3589	97	4	)	)	PUNCT
inlawrev-3589	97	5	.	.	PUNCT
inlawrev-3589	98	1	17	17	NUM
inlawrev-3589	98	2	.	.	X
inlawrev-3589	98	3	stephen	stephen	PROPN
inlawrev-3589	98	4	g.	g.	PROPN
inlawrev-3589	98	5	utz	utz	PROPN
inlawrev-3589	98	6	,	,	PUNCT
inlawrev-3589	98	7	tax	tax	NOUN
inlawrev-3589	98	8	policy	policy	NOUN
inlawrev-3589	98	9	:	:	PUNCT
inlawrev-3589	98	10	an	an	DET
inlawrev-3589	98	11	introduction	introduction	NOUN
inlawrev-3589	98	12	and	and	CCONJ
inlawrev-3589	98	13	survey	survey	NOUN
inlawrev-3589	98	14	of	of	ADP
inlawrev-3589	98	15	the	the	DET
inlawrev-3589	98	16	principle	principle	ADJ
inlawrev-3589	98	17	debate	debate	NOUN
inlawrev-3589	98	18	(	(	PUNCT
inlawrev-3589	98	19	1993	1993	NUM
inlawrev-3589	98	20	)	)	PUNCT
inlawrev-3589	98	21	.	.	PUNCT
inlawrev-3589	99	1	2003	2003	NUM
inlawrev-3589	99	2	]	]	PUNCT
inlawrev-3589	99	3	income	income	NOUN
inlawrev-3589	99	4	tax	tax	NOUN
inlawrev-3589	99	5	as	as	ADP
inlawrev-3589	99	6	implicit	implicit	ADJ
inlawrev-3589	99	7	insurance	insurance	NOUN
inlawrev-3589	99	8	429	429	NUM
inlawrev-3589	99	9	decisions	decision	NOUN
inlawrev-3589	99	10	than	than	SCONJ
inlawrev-3589	99	11	do	do	VERB
inlawrev-3589	99	12	other	other	ADJ
inlawrev-3589	99	13	taxes	taxis	NOUN
inlawrev-3589	99	14	because	because	SCONJ
inlawrev-3589	99	15	all	all	DET
inlawrev-3589	99	16	income	income	NOUN
inlawrev-3589	99	17	,	,	PUNCT
inlawrev-3589	99	18	irrespective	irrespective	ADV
inlawrev-3589	99	19	of	of	ADP
inlawrev-3589	99	20	source	source	NOUN
inlawrev-3589	99	21	,	,	PUNCT
inlawrev-3589	99	22	is	be	AUX
inlawrev-3589	99	23	taxed	tax	VERB
inlawrev-3589	99	24	.	.	PUNCT
inlawrev-3589	100	1	*	*	PUNCT
inlawrev-3589	100	2	^	^	PUNCT
inlawrev-3589	100	3	these	these	DET
inlawrev-3589	100	4	conclusions	conclusion	NOUN
inlawrev-3589	100	5	are	be	AUX
inlawrev-3589	100	6	generally	generally	ADV
inlawrev-3589	100	7	derived	derive	VERB
inlawrev-3589	100	8	from	from	ADP
inlawrev-3589	100	9	a	a	DET
inlawrev-3589	100	10	utilitarian	utilitarian	ADJ
inlawrev-3589	100	11	framework	framework	NOUN
inlawrev-3589	100	12	.	.	PUNCT
inlawrev-3589	101	1	'^	'^	AUX
inlawrev-3589	101	2	this	this	DET
inlawrev-3589	101	3	article	article	NOUN
inlawrev-3589	101	4	does	do	AUX
inlawrev-3589	101	5	not	not	PART
inlawrev-3589	101	6	attempt	attempt	VERB
inlawrev-3589	101	7	to	to	PART
inlawrev-3589	101	8	question	question	VERB
inlawrev-3589	101	9	any	any	PRON
inlawrev-3589	101	10	of	of	ADP
inlawrev-3589	101	11	these	these	DET
inlawrev-3589	101	12	presumptions	presumption	NOUN
inlawrev-3589	101	13	and	and	CCONJ
inlawrev-3589	101	14	will	will	AUX
inlawrev-3589	101	15	generally	generally	ADV
inlawrev-3589	101	16	assume	assume	VERB
inlawrev-3589	101	17	that	that	SCONJ
inlawrev-3589	101	18	they	they	PRON
inlawrev-3589	101	19	are	be	AUX
inlawrev-3589	101	20	correct	correct	ADJ
inlawrev-3589	101	21	.	.	PUNCT
inlawrev-3589	102	1	^	^	PUNCT
inlawrev-3589	102	2	°	°	PROPN
inlawrev-3589	102	3	b.	b.	PROPN
inlawrev-3589	102	4	insurance	insurance	NOUN
inlawrev-3589	102	5	aspects	aspect	VERB
inlawrev-3589	102	6	ofthe	ofthe	ADJ
inlawrev-3589	102	7	income	income	NOUN
inlawrev-3589	102	8	tax	tax	NOUN
inlawrev-3589	102	9	the	the	DET
inlawrev-3589	102	10	income	income	NOUN
inlawrev-3589	102	11	tax	tax	NOUN
inlawrev-3589	102	12	not	not	PART
inlawrev-3589	102	13	only	only	ADV
inlawrev-3589	102	14	raises	raise	VERB
inlawrev-3589	102	15	revenue	revenue	NOUN
inlawrev-3589	102	16	but	but	CCONJ
inlawrev-3589	102	17	also	also	ADV
inlawrev-3589	102	18	provides	provide	VERB
inlawrev-3589	102	19	a	a	DET
inlawrev-3589	102	20	form	form	NOUN
inlawrev-3589	102	21	of	of	ADP
inlawrev-3589	102	22	insurance	insurance	NOUN
inlawrev-3589	102	23	for	for	ADP
inlawrev-3589	102	24	taxpayers	taxpayer	NOUN
inlawrev-3589	102	25	.	.	PUNCT
inlawrev-3589	103	1	this	this	DET
inlawrev-3589	103	2	insurance	insurance	NOUN
inlawrev-3589	103	3	results	result	VERB
inlawrev-3589	103	4	from	from	ADP
inlawrev-3589	103	5	the	the	DET
inlawrev-3589	103	6	allowance	allowance	NOUN
inlawrev-3589	103	7	of	of	ADP
inlawrev-3589	103	8	a	a	DET
inlawrev-3589	103	9	deduction	deduction	NOUN
inlawrev-3589	103	10	for	for	ADP
inlawrev-3589	103	11	losses	loss	NOUN
inlawrev-3589	103	12	.	.	PUNCT
inlawrev-3589	104	1	the	the	DET
inlawrev-3589	104	2	deduction	deduction	NOUN
inlawrev-3589	104	3	causes	cause	VERB
inlawrev-3589	104	4	the	the	DET
inlawrev-3589	104	5	actual	actual	ADJ
inlawrev-3589	104	6	out	out	ADJ
inlawrev-3589	104	7	-	-	PUNCT
inlawrev-3589	104	8	of	of	ADP
inlawrev-3589	104	9	-	-	PUNCT
inlawrev-3589	104	10	pocket	pocket	NOUN
inlawrev-3589	104	11	cost	cost	NOUN
inlawrev-3589	104	12	associated	associate	VERB
inlawrev-3589	104	13	with	with	ADP
inlawrev-3589	104	14	losses	loss	NOUN
inlawrev-3589	104	15	to	to	PART
inlawrev-3589	104	16	become	become	VERB
inlawrev-3589	104	17	(	(	PUNCT
inlawrev-3589	104	18	1	1	NUM
inlawrev-3589	104	19	1	1	NUM
inlawrev-3589	104	20	)	)	PUNCT
inlawrev-3589	104	21	l	l	NOUN
inlawrev-3589	104	22	,	,	PUNCT
inlawrev-3589	104	23	where	where	SCONJ
inlawrev-3589	104	24	t	t	PROPN
inlawrev-3589	104	25	is	be	AUX
inlawrev-3589	104	26	the	the	DET
inlawrev-3589	104	27	tax	tax	NOUN
inlawrev-3589	104	28	rate	rate	NOUN
inlawrev-3589	104	29	and	and	CCONJ
inlawrev-3589	104	30	l	l	NOUN
inlawrev-3589	104	31	is	be	AUX
inlawrev-3589	104	32	the	the	DET
inlawrev-3589	104	33	amount	amount	NOUN
inlawrev-3589	104	34	ofthe	ofthe	PROPN
inlawrev-3589	104	35	loss.^	loss.^	PROPN
inlawrev-3589	104	36	'	'	PART
inlawrev-3589	104	37	ifthe	ifthe	PROPN
inlawrev-3589	104	38	tax	tax	NOUN
inlawrev-3589	104	39	rate	rate	NOUN
inlawrev-3589	104	40	is	be	AUX
inlawrev-3589	104	41	greater	great	ADJ
inlawrev-3589	104	42	than	than	ADP
inlawrev-3589	104	43	zero	zero	NUM
inlawrev-3589	104	44	,	,	PUNCT
inlawrev-3589	104	45	after	after	ADP
inlawrev-3589	104	46	-	-	PUNCT
inlawrev-3589	104	47	tax	tax	NOUN
inlawrev-3589	104	48	losses	loss	NOUN
inlawrev-3589	104	49	will	will	AUX
inlawrev-3589	104	50	be	be	AUX
inlawrev-3589	104	51	less	less	ADJ
inlawrev-3589	104	52	than	than	ADP
inlawrev-3589	104	53	the	the	DET
inlawrev-3589	104	54	original	original	ADJ
inlawrev-3589	104	55	loss	loss	NOUN
inlawrev-3589	104	56	.	.	PUNCT
inlawrev-3589	105	1	as	as	ADV
inlawrev-3589	105	2	long	long	ADV
inlawrev-3589	105	3	as	as	SCONJ
inlawrev-3589	105	4	the	the	DET
inlawrev-3589	105	5	tax	tax	NOUN
inlawrev-3589	105	6	rate	rate	NOUN
inlawrev-3589	105	7	is	be	AUX
inlawrev-3589	105	8	less	less	ADJ
inlawrev-3589	105	9	than	than	ADP
inlawrev-3589	105	10	100	100	NUM
inlawrev-3589	105	11	%	%	NOUN
inlawrev-3589	105	12	,	,	PUNCT
inlawrev-3589	105	13	some	some	PRON
inlawrev-3589	105	14	of	of	ADP
inlawrev-3589	105	15	the	the	DET
inlawrev-3589	105	16	loss	loss	NOUN
inlawrev-3589	105	17	remains	remain	VERB
inlawrev-3589	105	18	with	with	ADP
inlawrev-3589	105	19	the	the	DET
inlawrev-3589	105	20	taxpayer	taxpayer	NOUN
inlawrev-3589	105	21	.	.	PUNCT
inlawrev-3589	106	1	thus	thus	ADV
inlawrev-3589	106	2	,	,	PUNCT
inlawrev-3589	106	3	the	the	DET
inlawrev-3589	106	4	income	income	NOUN
inlawrev-3589	106	5	tax	tax	NOUN
inlawrev-3589	106	6	deduction	deduction	NOUN
inlawrev-3589	106	7	serves	serve	VERB
inlawrev-3589	106	8	only	only	ADV
inlawrev-3589	106	9	as	as	ADP
inlawrev-3589	106	10	partial	partial	ADJ
inlawrev-3589	106	11	insurance^^	insurance^^	NOUN
inlawrev-3589	106	12	because	because	SCONJ
inlawrev-3589	106	13	,	,	PUNCT
inlawrev-3589	106	14	under	under	ADP
inlawrev-3589	106	15	current	current	ADJ
inlawrev-3589	106	16	rates	rate	NOUN
inlawrev-3589	106	17	oftax	oftax	VERB
inlawrev-3589	106	18	,	,	PUNCT
inlawrev-3589	106	19	most	most	ADJ
inlawrev-3589	106	20	ofthe	ofthe	ADJ
inlawrev-3589	106	21	loss	loss	NOUN
inlawrev-3589	106	22	remains	remain	VERB
inlawrev-3589	106	23	with	with	ADP
inlawrev-3589	106	24	the	the	DET
inlawrev-3589	106	25	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-3589	106	26	even	even	ADV
inlawrev-3589	106	27	so	so	ADV
inlawrev-3589	106	28	,	,	PUNCT
inlawrev-3589	106	29	this	this	DET
inlawrev-3589	106	30	insurance	insurance	NOUN
inlawrev-3589	106	31	aspect	aspect	NOUN
inlawrev-3589	106	32	of	of	ADP
inlawrev-3589	106	33	the	the	DET
inlawrev-3589	106	34	income	income	NOUN
inlawrev-3589	106	35	tax	tax	NOUN
inlawrev-3589	106	36	has	have	VERB
inlawrev-3589	106	37	very	very	ADV
inlawrev-3589	106	38	large	large	ADJ
inlawrev-3589	106	39	effects	effect	NOUN
inlawrev-3589	106	40	on	on	ADP
inlawrev-3589	106	41	the	the	DET
inlawrev-3589	106	42	utility	utility	NOUN
inlawrev-3589	106	43	of	of	ADP
inlawrev-3589	106	44	taxpayers	taxpayer	NOUN
inlawrev-3589	106	45	.	.	PUNCT
inlawrev-3589	107	1	kniesner	kniesner	PROPN
inlawrev-3589	107	2	and	and	CCONJ
inlawrev-3589	107	3	ziliak	ziliak	NOUN
inlawrev-3589	107	4	estimate	estimate	VERB
inlawrev-3589	107	5	that	that	SCONJ
inlawrev-3589	107	6	its	its	PRON
inlawrev-3589	107	7	effect	effect	NOUN
inlawrev-3589	107	8	on	on	ADP
inlawrev-3589	107	9	utility	utility	NOUN
inlawrev-3589	107	10	is	be	AUX
inlawrev-3589	107	11	18	18	NUM
inlawrev-3589	107	12	.	.	PUNCT
inlawrev-3589	107	13	i.r.c	i.r.c	NOUN
inlawrev-3589	107	14	.	.	PUNCT
inlawrev-3589	108	1	§	§	PROPN
inlawrev-3589	108	2	61	61	NUM
inlawrev-3589	108	3	(	(	PUNCT
inlawrev-3589	108	4	2000	2000	NUM
inlawrev-3589	108	5	)	)	PUNCT
inlawrev-3589	108	6	.	.	PUNCT
inlawrev-3589	109	1	interference	interference	NOUN
inlawrev-3589	109	2	with	with	ADP
inlawrev-3589	109	3	economic	economic	ADJ
inlawrev-3589	109	4	decisions	decision	NOUN
inlawrev-3589	109	5	is	be	AUX
inlawrev-3589	109	6	generally	generally	ADV
inlawrev-3589	109	7	viewed	view	VERB
inlawrev-3589	109	8	as	as	ADP
inlawrev-3589	109	9	decreasing	decrease	VERB
inlawrev-3589	109	10	the	the	DET
inlawrev-3589	109	11	efficiency	efficiency	NOUN
inlawrev-3589	109	12	of	of	ADP
inlawrev-3589	109	13	the	the	DET
inlawrev-3589	109	14	economy	economy	NOUN
inlawrev-3589	109	15	.	.	PUNCT
inlawrev-3589	110	1	if	if	SCONJ
inlawrev-3589	110	2	all	all	DET
inlawrev-3589	110	3	types	type	NOUN
inlawrev-3589	110	4	of	of	ADP
inlawrev-3589	110	5	income	income	NOUN
inlawrev-3589	110	6	are	be	AUX
inlawrev-3589	110	7	taxed	tax	VERB
inlawrev-3589	110	8	at	at	ADP
inlawrev-3589	110	9	the	the	DET
inlawrev-3589	110	10	same	same	ADJ
inlawrev-3589	110	11	rate	rate	NOUN
inlawrev-3589	110	12	,	,	PUNCT
inlawrev-3589	110	13	decisions	decision	NOUN
inlawrev-3589	110	14	between	between	ADP
inlawrev-3589	110	15	whether	whether	SCONJ
inlawrev-3589	110	16	to	to	PART
inlawrev-3589	110	17	earn	earn	VERB
inlawrev-3589	110	18	income	income	NOUN
inlawrev-3589	110	19	from	from	ADP
inlawrev-3589	110	20	one	one	NUM
inlawrev-3589	110	21	activity	activity	NOUN
inlawrev-3589	110	22	or	or	CCONJ
inlawrev-3589	110	23	another	another	PRON
inlawrev-3589	110	24	should	should	AUX
inlawrev-3589	110	25	not	not	PART
inlawrev-3589	110	26	be	be	AUX
inlawrev-3589	110	27	affected	affect	VERB
inlawrev-3589	110	28	by	by	ADP
inlawrev-3589	110	29	the	the	DET
inlawrev-3589	110	30	income	income	NOUN
inlawrev-3589	110	31	tax	tax	NOUN
inlawrev-3589	110	32	.	.	PUNCT
inlawrev-3589	111	1	see	see	VERB
inlawrev-3589	111	2	terrence	terrence	PROPN
inlawrev-3589	111	3	r.	r.	PROPN
inlawrev-3589	111	4	chorvat	chorvat	PROPN
inlawrev-3589	111	5	,	,	PUNCT
inlawrev-3589	111	6	ending	end	VERB
inlawrev-3589	111	7	the	the	DET
inlawrev-3589	111	8	taxation	taxation	NOUN
inlawrev-3589	111	9	offoreign	offoreign	NOUN
inlawrev-3589	111	10	business	business	NOUN
inlawrev-3589	111	11	income	income	NOUN
inlawrev-3589	111	12	,	,	PUNCT
inlawrev-3589	111	13	42	42	NUM
inlawrev-3589	111	14	ariz	ariz	NOUN
inlawrev-3589	111	15	.	.	PUNCT
inlawrev-3589	112	1	l.	l.	PROPN
inlawrev-3589	112	2	rev	rev	PROPN
inlawrev-3589	112	3	.	.	PROPN
inlawrev-3589	112	4	835	835	NUM
inlawrev-3589	112	5	(	(	PUNCT
inlawrev-3589	112	6	2000	2000	NUM
inlawrev-3589	112	7	)	)	PUNCT
inlawrev-3589	112	8	.	.	PUNCT
inlawrev-3589	113	1	but	but	CCONJ
inlawrev-3589	113	2	see	see	VERB
inlawrev-3589	113	3	discussion	discussion	NOUN
inlawrev-3589	113	4	infra	infra	NOUN
inlawrev-3589	113	5	part	part	NOUN
inlawrev-3589	113	6	i.c	i.c	ADJ
inlawrev-3589	113	7	for	for	ADP
inlawrev-3589	113	8	analysis	analysis	NOUN
inlawrev-3589	113	9	of	of	ADP
inlawrev-3589	113	10	pigouvian	pigouvian	ADJ
inlawrev-3589	113	11	taxes	taxis	NOUN
inlawrev-3589	113	12	(	(	PUNCT
inlawrev-3589	113	13	discussing	discuss	VERB
inlawrev-3589	113	14	the	the	DET
inlawrev-3589	113	15	issue	issue	NOUN
inlawrev-3589	113	16	of	of	ADP
inlawrev-3589	113	17	the	the	DET
inlawrev-3589	113	18	allocation	allocation	NOUN
inlawrev-3589	113	19	between	between	ADP
inlawrev-3589	113	20	income	income	NOUN
inlawrev-3589	113	21	and	and	CCONJ
inlawrev-3589	113	22	consumption	consumption	NOUN
inlawrev-3589	113	23	that	that	PRON
inlawrev-3589	113	24	is	be	AUX
inlawrev-3589	113	25	created	create	VERB
inlawrev-3589	113	26	by	by	ADP
inlawrev-3589	113	27	the	the	DET
inlawrev-3589	113	28	income	income	NOUN
inlawrev-3589	113	29	tax	tax	NOUN
inlawrev-3589	113	30	)	)	PUNCT
inlawrev-3589	113	31	.	.	PUNCT
inlawrev-3589	114	1	19	19	NUM
inlawrev-3589	114	2	.	.	X
inlawrev-3589	114	3	see	see	VERB
inlawrev-3589	114	4	thomas	thomas	PROPN
inlawrev-3589	114	5	d.	d.	PROPN
inlawrev-3589	114	6	griffith	griffith	PROPN
inlawrev-3589	114	7	,	,	PUNCT
inlawrev-3589	114	8	should	should	AUX
inlawrev-3589	114	9	"	"	PUNCT
inlawrev-3589	114	10	tax	tax	NOUN
inlawrev-3589	114	11	norms	norm	NOUN
inlawrev-3589	114	12	"	"	PUNCT
inlawrev-3589	114	13	be	be	AUX
inlawrev-3589	114	14	abandoned	abandon	VERB
inlawrev-3589	114	15	?	?	PUNCT
inlawrev-3589	115	1	rethinking	rethink	VERB
inlawrev-3589	115	2	tax	tax	NOUN
inlawrev-3589	115	3	policy	policy	NOUN
inlawrev-3589	115	4	analysis	analysis	NOUN
inlawrev-3589	115	5	and	and	CCONJ
inlawrev-3589	115	6	the	the	DET
inlawrev-3589	115	7	taxation	taxation	NOUN
inlawrev-3589	115	8	ofpersonal	ofpersonal	ADJ
inlawrev-3589	115	9	injury	injury	NOUN
inlawrev-3589	115	10	recoveries	recovery	NOUN
inlawrev-3589	115	11	,	,	PUNCT
inlawrev-3589	115	12	1993	1993	NUM
inlawrev-3589	115	13	wis	wis	NOUN
inlawrev-3589	115	14	.	.	PUNCT
inlawrev-3589	116	1	l.	l.	PROPN
inlawrev-3589	116	2	rev	rev	PROPN
inlawrev-3589	116	3	.	.	PROPN
inlawrev-3589	116	4	1115	1115	NUM
inlawrev-3589	116	5	(	(	PUNCT
inlawrev-3589	116	6	analyzing	analyze	VERB
inlawrev-3589	116	7	pain	pain	NOUN
inlawrev-3589	116	8	and	and	CCONJ
inlawrev-3589	116	9	suffering	suffer	VERB
inlawrev-3589	116	10	damages	damage	NOUN
inlawrev-3589	116	11	under	under	ADP
inlawrev-3589	116	12	an	an	DET
inlawrev-3589	116	13	ex	ex	X
inlawrev-3589	116	14	ante	ante	NOUN
inlawrev-3589	116	15	pareto	pareto	VERB
inlawrev-3589	116	16	superiority	superiority	NOUN
inlawrev-3589	116	17	norm	norm	NOUN
inlawrev-3589	116	18	yields	yield	VERB
inlawrev-3589	116	19	different	different	ADJ
inlawrev-3589	116	20	conclusions	conclusion	NOUN
inlawrev-3589	116	21	than	than	ADP
inlawrev-3589	116	22	under	under	ADP
inlawrev-3589	116	23	traditional	traditional	ADJ
inlawrev-3589	116	24	tax	tax	NOUN
inlawrev-3589	116	25	norms	norm	NOUN
inlawrev-3589	116	26	like	like	ADP
inlawrev-3589	116	27	horizontal	horizontal	ADJ
inlawrev-3589	116	28	equity	equity	NOUN
inlawrev-3589	116	29	and	and	CCONJ
inlawrev-3589	116	30	the	the	DET
inlawrev-3589	116	31	ideal	ideal	ADJ
inlawrev-3589	116	32	tax	tax	NOUN
inlawrev-3589	116	33	base	base	NOUN
inlawrev-3589	116	34	,	,	PUNCT
inlawrev-3589	116	35	norms	norm	NOUN
inlawrev-3589	116	36	which	which	PRON
inlawrev-3589	116	37	should	should	AUX
inlawrev-3589	116	38	be	be	AUX
inlawrev-3589	116	39	abandoned	abandon	VERB
inlawrev-3589	116	40	because	because	SCONJ
inlawrev-3589	116	41	they	they	PRON
inlawrev-3589	116	42	are	be	AUX
inlawrev-3589	116	43	not	not	PART
inlawrev-3589	116	44	grounded	ground	VERB
inlawrev-3589	116	45	in	in	ADP
inlawrev-3589	116	46	general	general	ADJ
inlawrev-3589	116	47	ethical	ethical	ADJ
inlawrev-3589	116	48	theory	theory	NOUN
inlawrev-3589	116	49	)	)	PUNCT
inlawrev-3589	116	50	;	;	PUNCT
inlawrev-3589	116	51	see	see	VERB
inlawrev-3589	116	52	also	also	ADV
inlawrev-3589	116	53	louis	louis	PROPN
inlawrev-3589	116	54	kaplow	kaplow	PROPN
inlawrev-3589	116	55	,	,	PUNCT
inlawrev-3589	116	56	the	the	DET
inlawrev-3589	116	57	income	income	NOUN
inlawrev-3589	116	58	tax	tax	NOUN
inlawrev-3589	116	59	as	as	ADP
inlawrev-3589	116	60	insurance	insurance	NOUN
inlawrev-3589	116	61	:	:	PUNCT
inlawrev-3589	116	62	the	the	DET
inlawrev-3589	116	63	casualty	casualty	NOUN
inlawrev-3589	116	64	loss	loss	NOUN
inlawrev-3589	116	65	and	and	CCONJ
inlawrev-3589	116	66	medical	medical	ADJ
inlawrev-3589	116	67	expense	expense	NOUN
inlawrev-3589	116	68	deductions	deduction	NOUN
inlawrev-3589	116	69	and	and	CCONJ
inlawrev-3589	116	70	the	the	DET
inlawrev-3589	116	71	exclusion	exclusion	NOUN
inlawrev-3589	116	72	ofmedical	ofmedical	ADJ
inlawrev-3589	116	73	insurance	insurance	NOUN
inlawrev-3589	116	74	premiums	premium	NOUN
inlawrev-3589	116	75	,	,	PUNCT
inlawrev-3589	116	76	79	79	NUM
inlawrev-3589	116	77	cal	cal	NOUN
inlawrev-3589	116	78	.	.	PUNCT
inlawrev-3589	117	1	l.	l.	PROPN
inlawrev-3589	117	2	rev	rev	PROPN
inlawrev-3589	117	3	.	.	PROPN
inlawrev-3589	117	4	1	1	NUM
inlawrev-3589	117	5	485	485	NUM
inlawrev-3589	117	6	(	(	PUNCT
inlawrev-3589	117	7	1	1	NUM
inlawrev-3589	117	8	99	99	NUM
inlawrev-3589	117	9	1	1	NUM
inlawrev-3589	117	10	)	)	PUNCT
inlawrev-3589	117	11	.	.	PUNCT
inlawrev-3589	118	1	20	20	NUM
inlawrev-3589	118	2	.	.	X
inlawrev-3589	119	1	for	for	ADP
inlawrev-3589	119	2	works	work	NOUN
inlawrev-3589	119	3	which	which	PRON
inlawrev-3589	119	4	attempt	attempt	VERB
inlawrev-3589	119	5	to	to	PART
inlawrev-3589	119	6	do	do	VERB
inlawrev-3589	119	7	this	this	PRON
inlawrev-3589	119	8	,	,	PUNCT
inlawrev-3589	119	9	see	see	VERB
inlawrev-3589	119	10	edward	edward	PROPN
inlawrev-3589	119	11	mccaffrey	mccaffrey	PROPN
inlawrev-3589	119	12	,	,	PUNCT
inlawrev-3589	119	13	cognitive	cognitive	ADJ
inlawrev-3589	119	14	theory	theory	NOUN
inlawrev-3589	119	15	and	and	CCONJ
inlawrev-3589	119	16	tax	tax	NOUN
inlawrev-3589	119	17	,	,	PUNCT
inlawrev-3589	119	18	in	in	ADP
inlawrev-3589	119	19	behavioral	behavioral	ADJ
inlawrev-3589	119	20	law	law	NOUN
inlawrev-3589	119	21	and	and	CCONJ
inlawrev-3589	119	22	economics	economic	NOUN
inlawrev-3589	119	23	398	398	NUM
inlawrev-3589	119	24	(	(	PUNCT
inlawrev-3589	119	25	cass	cass	PROPN
inlawrev-3589	119	26	r.	r.	PROPN
inlawrev-3589	119	27	sunstein	sunstein	PROPN
inlawrev-3589	119	28	ed	ed	PROPN
inlawrev-3589	119	29	.	.	PROPN
inlawrev-3589	119	30	,	,	PUNCT
inlawrev-3589	119	31	2000	2000	NUM
inlawrev-3589	119	32	)	)	PUNCT
inlawrev-3589	119	33	.	.	PUNCT
inlawrev-3589	120	1	21	21	NUM
inlawrev-3589	120	2	.	.	PUNCT
inlawrev-3589	121	1	for	for	ADP
inlawrev-3589	121	2	an	an	DET
inlawrev-3589	121	3	analysis	analysis	NOUN
inlawrev-3589	121	4	of	of	ADP
inlawrev-3589	121	5	the	the	DET
inlawrev-3589	121	6	potential	potential	ADJ
inlawrev-3589	121	7	"	"	PUNCT
inlawrev-3589	121	8	double	double	ADJ
inlawrev-3589	121	9	recovery	recovery	NOUN
inlawrev-3589	121	10	"	"	PUNCT
inlawrev-3589	121	11	for	for	ADP
inlawrev-3589	121	12	victims	victim	NOUN
inlawrev-3589	121	13	of	of	ADP
inlawrev-3589	121	14	crime	crime	NOUN
inlawrev-3589	121	15	,	,	PUNCT
inlawrev-3589	121	16	see	see	VERB
inlawrev-3589	121	17	people	people	NOUN
inlawrev-3589	121	18	v.	v.	ADP
inlawrev-3589	121	19	sullivan	sullivan	PROPN
inlawrev-3589	121	20	,	,	PUNCT
inlawrev-3589	121	21	71	71	NUM
inlawrev-3589	121	22	cal	cal	NOUN
inlawrev-3589	121	23	.	.	PUNCT
inlawrev-3589	122	1	rptr	rptr	PROPN
inlawrev-3589	122	2	.	.	PUNCT
inlawrev-3589	123	1	2d	2d	NOUN
inlawrev-3589	123	2	440	440	NUM
inlawrev-3589	123	3	(	(	PUNCT
inlawrev-3589	123	4	ct	ct	PROPN
inlawrev-3589	123	5	.	.	PUNCT
inlawrev-3589	123	6	app	app	PROPN
inlawrev-3589	123	7	.	.	PROPN
inlawrev-3589	123	8	)	)	PUNCT
inlawrev-3589	124	1	,	,	PUNCT
inlawrev-3589	124	2	appeal	appeal	NOUN
inlawrev-3589	124	3	granted	grant	VERB
inlawrev-3589	124	4	and	and	CCONJ
inlawrev-3589	124	5	opinion	opinion	NOUN
inlawrev-3589	124	6	superseded	supersede	VERB
inlawrev-3589	124	7	,	,	PUNCT
inlawrev-3589	124	8	955	955	NUM
inlawrev-3589	124	9	p.2d	p.2d	SYM
inlawrev-3589	124	10	448	448	NUM
inlawrev-3589	124	11	(	(	PUNCT
inlawrev-3589	124	12	cal	cal	NUM
inlawrev-3589	124	13	.	.	NOUN
inlawrev-3589	124	14	1998	1998	NUM
inlawrev-3589	124	15	)	)	PUNCT
inlawrev-3589	124	16	(	(	PUNCT
inlawrev-3589	124	17	explaining	explain	VERB
inlawrev-3589	124	18	that	that	DET
inlawrev-3589	124	19	statute	statute	NOUN
inlawrev-3589	124	20	which	which	PRON
inlawrev-3589	124	21	required	require	VERB
inlawrev-3589	124	22	criminal	criminal	ADJ
inlawrev-3589	124	23	convicts	convict	NOUN
inlawrev-3589	124	24	to	to	PART
inlawrev-3589	124	25	pay	pay	VERB
inlawrev-3589	124	26	restitution	restitution	NOUN
inlawrev-3589	124	27	,	,	PUNCT
inlawrev-3589	124	28	convicts	convict	NOUN
inlawrev-3589	124	29	could	could	AUX
inlawrev-3589	124	30	not	not	PART
inlawrev-3589	124	31	deduct	deduct	VERB
inlawrev-3589	124	32	payments	payment	NOUN
inlawrev-3589	124	33	from	from	ADP
inlawrev-3589	124	34	victim	victim	NOUN
inlawrev-3589	124	35	's	's	PART
inlawrev-3589	124	36	insurer	insurer	NOUN
inlawrev-3589	124	37	)	)	PUNCT
inlawrev-3589	124	38	;	;	PUNCT
inlawrev-3589	124	39	eric	eric	PROPN
inlawrev-3589	124	40	kades	kades	PROPN
inlawrev-3589	124	41	,	,	PUNCT
inlawrev-3589	124	42	windfalls	windfall	NOUN
inlawrev-3589	124	43	,	,	PUNCT
inlawrev-3589	124	44	108	108	NUM
inlawrev-3589	124	45	yale	yale	PROPN
inlawrev-3589	124	46	l.j	l.j	PROPN
inlawrev-3589	124	47	.	.	PROPN
inlawrev-3589	124	48	1489	1489	NUM
inlawrev-3589	124	49	(	(	PUNCT
inlawrev-3589	124	50	1999	1999	NUM
inlawrev-3589	124	51	)	)	PUNCT
inlawrev-3589	124	52	.	.	PUNCT
inlawrev-3589	125	1	22	22	NUM
inlawrev-3589	125	2	.	.	PUNCT
inlawrev-3589	126	1	see	see	VERB
inlawrev-3589	126	2	robert	robert	PROPN
inlawrev-3589	126	3	a.	a.	PROPN
inlawrev-3589	126	4	baruch	baruch	PROPN
inlawrev-3589	126	5	bush	bush	PROPN
inlawrev-3589	126	6	,	,	PUNCT
inlawrev-3589	126	7	between	between	ADP
inlawrev-3589	126	8	two	two	NUM
inlawrev-3589	126	9	worlds	world	NOUN
inlawrev-3589	126	10	:	:	PUNCT
inlawrev-3589	126	11	the	the	DET
inlawrev-3589	126	12	shift	shift	NOUN
inlawrev-3589	126	13	from	from	ADP
inlawrev-3589	126	14	individual	individual	ADJ
inlawrev-3589	126	15	to	to	ADP
inlawrev-3589	126	16	group	group	NOUN
inlawrev-3589	126	17	responsibility	responsibility	NOUN
inlawrev-3589	126	18	in	in	ADP
inlawrev-3589	126	19	the	the	DET
inlawrev-3589	126	20	law	law	NOUN
inlawrev-3589	126	21	of	of	ADP
inlawrev-3589	126	22	causation	causation	NOUN
inlawrev-3589	126	23	of	of	ADP
inlawrev-3589	126	24	injury	injury	NOUN
inlawrev-3589	126	25	,	,	PUNCT
inlawrev-3589	126	26	33	33	NUM
inlawrev-3589	126	27	ucla	ucla	PROPN
inlawrev-3589	126	28	l.	l.	PROPN
inlawrev-3589	126	29	rev	rev	PROPN
inlawrev-3589	126	30	.	.	PROPN
inlawrev-3589	126	31	1473	1473	NUM
inlawrev-3589	126	32	(	(	PUNCT
inlawrev-3589	126	33	1986	1986	NUM
inlawrev-3589	126	34	)	)	PUNCT
inlawrev-3589	126	35	;	;	PUNCT
inlawrev-3589	126	36	see	see	VERB
inlawrev-3589	126	37	griffith	griffith	PROPN
inlawrev-3589	126	38	,	,	PUNCT
inlawrev-3589	126	39	supra	supra	PROPN
inlawrev-3589	126	40	note	note	NOUN
inlawrev-3589	126	41	19	19	NUM
inlawrev-3589	126	42	.	.	NOUN
inlawrev-3589	126	43	23	23	NUM
inlawrev-3589	126	44	.	.	PUNCT
inlawrev-3589	127	1	the	the	DET
inlawrev-3589	127	2	highest	high	ADJ
inlawrev-3589	127	3	marginal	marginal	ADJ
inlawrev-3589	127	4	rate	rate	NOUN
inlawrev-3589	127	5	is	be	AUX
inlawrev-3589	127	6	38.6	38.6	NUM
inlawrev-3589	127	7	%	%	NOUN
inlawrev-3589	127	8	,	,	PUNCT
inlawrev-3589	127	9	which	which	PRON
inlawrev-3589	127	10	is	be	AUX
inlawrev-3589	127	11	scheduled	schedule	VERB
inlawrev-3589	127	12	to	to	PART
inlawrev-3589	127	13	decline	decline	VERB
inlawrev-3589	127	14	to	to	ADP
inlawrev-3589	127	15	35	35	NUM
inlawrev-3589	127	16	%	%	NOUN
inlawrev-3589	127	17	.	.	PUNCT
inlawrev-3589	128	1	i.r.c	i.r.c	NOUN
inlawrev-3589	128	2	.	.	PUNCT
inlawrev-3589	129	1	§	§	PROPN
inlawrev-3589	129	2	l(a)(i	l(a)(i	NUM
inlawrev-3589	129	3	)	)	PUNCT
inlawrev-3589	129	4	(	(	PUNCT
inlawrev-3589	129	5	2000	2000	NUM
inlawrev-3589	129	6	)	)	PUNCT
inlawrev-3589	129	7	.	.	PUNCT
inlawrev-3589	130	1	therefore	therefore	ADV
inlawrev-3589	130	2	61.4	61.4	NUM
inlawrev-3589	130	3	%	%	NOUN
inlawrev-3589	130	4	of	of	ADP
inlawrev-3589	130	5	the	the	DET
inlawrev-3589	130	6	risk	risk	NOUN
inlawrev-3589	130	7	remains	remain	VERB
inlawrev-3589	130	8	with	with	ADP
inlawrev-3589	130	9	the	the	DET
inlawrev-3589	130	10	taxpayer	taxpayer	NOUN
inlawrev-3589	130	11	.	.	PUNCT
inlawrev-3589	131	1	this	this	DET
inlawrev-3589	131	2	calculation	calculation	NOUN
inlawrev-3589	131	3	ignores	ignore	VERB
inlawrev-3589	131	4	state	state	NOUN
inlawrev-3589	131	5	taxation	taxation	NOUN
inlawrev-3589	131	6	which	which	PRON
inlawrev-3589	131	7	reduces	reduce	VERB
inlawrev-3589	131	8	the	the	DET
inlawrev-3589	131	9	risk	risk	NOUN
inlawrev-3589	131	10	retained	retain	VERB
inlawrev-3589	131	11	by	by	ADP
inlawrev-3589	131	12	the	the	DET
inlawrev-3589	131	13	individual	individual	NOUN
inlawrev-3589	131	14	even	even	ADV
inlawrev-3589	131	15	further	far	ADV
inlawrev-3589	131	16	.	.	PUNCT
inlawrev-3589	132	1	430	430	NUM
inlawrev-3589	132	2	indiana	indiana	PROPN
inlawrev-3589	132	3	law	law	PROPN
inlawrev-3589	132	4	review	review	NOUN
inlawrev-3589	132	5	[	[	X
inlawrev-3589	132	6	vol	vol	NOUN
inlawrev-3589	132	7	.	.	PUNCT
inlawrev-3589	133	1	36:425	36:425	NUM
inlawrev-3589	133	2	approximately	approximately	ADV
inlawrev-3589	133	3	the	the	DET
inlawrev-3589	133	4	same	same	ADJ
inlawrev-3589	133	5	size	size	NOUN
inlawrev-3589	133	6	as	as	ADP
inlawrev-3589	133	7	automobile	automobile	NOUN
inlawrev-3589	133	8	insurance	insurance	NOUN
inlawrev-3589	133	9	or	or	CCONJ
inlawrev-3589	133	10	health	health	NOUN
inlawrev-3589	133	11	insurance.^	insurance.^	PROPN
inlawrev-3589	133	12	'	'	NOUN
inlawrev-3589	133	13	*	*	NOUN
inlawrev-3589	134	1	this	this	DET
inlawrev-3589	134	2	section	section	NOUN
inlawrev-3589	134	3	will	will	AUX
inlawrev-3589	134	4	explore	explore	VERB
inlawrev-3589	134	5	how	how	SCONJ
inlawrev-3589	134	6	the	the	DET
inlawrev-3589	134	7	income	income	NOUN
inlawrev-3589	134	8	tax	tax	NOUN
inlawrev-3589	134	9	rules	rule	NOUN
inlawrev-3589	134	10	provide	provide	VERB
inlawrev-3589	134	11	insurance	insurance	NOUN
inlawrev-3589	134	12	to	to	ADP
inlawrev-3589	134	13	taxpayers	taxpayer	NOUN
inlawrev-3589	134	14	in	in	ADP
inlawrev-3589	134	15	specific	specific	ADJ
inlawrev-3589	134	16	situations	situation	NOUN
inlawrev-3589	134	17	.	.	PUNCT
inlawrev-3589	135	1	it	it	PRON
inlawrev-3589	135	2	will	will	AUX
inlawrev-3589	135	3	discuss	discuss	VERB
inlawrev-3589	135	4	how	how	SCONJ
inlawrev-3589	135	5	this	this	DET
inlawrev-3589	135	6	insurance	insurance	NOUN
inlawrev-3589	135	7	is	be	AUX
inlawrev-3589	135	8	provided	provide	VERB
inlawrev-3589	135	9	as	as	ADV
inlawrev-3589	135	10	well	well	ADV
inlawrev-3589	135	11	as	as	ADP
inlawrev-3589	135	12	the	the	DET
inlawrev-3589	135	13	limitations	limitation	NOUN
inlawrev-3589	135	14	on	on	ADP
inlawrev-3589	135	15	this	this	DET
inlawrev-3589	135	16	insurance	insurance	NOUN
inlawrev-3589	135	17	.	.	PUNCT
inlawrev-3589	136	1	1	1	X
inlawrev-3589	136	2	.	.	X
inlawrev-3589	136	3	losses	loss	NOUN
inlawrev-3589	136	4	of	of	ADP
inlawrev-3589	136	5	business	business	NOUN
inlawrev-3589	136	6	and	and	CCONJ
inlawrev-3589	136	7	investment	investment	NOUN
inlawrev-3589	136	8	property.—losses	property.—losse	NOUN
inlawrev-3589	136	9	of	of	ADP
inlawrev-3589	136	10	business	business	NOUN
inlawrev-3589	136	11	property	property	NOUN
inlawrev-3589	136	12	are	be	AUX
inlawrev-3589	136	13	generally	generally	ADV
inlawrev-3589	136	14	deductible	deductible	ADJ
inlawrev-3589	136	15	when	when	SCONJ
inlawrev-3589	136	16	the	the	DET
inlawrev-3589	136	17	property	property	NOUN
inlawrev-3589	136	18	is	be	AUX
inlawrev-3589	136	19	damaged.^^	damaged.^^	X
inlawrev-3589	136	20	under	under	ADP
inlawrev-3589	136	21	the	the	DET
inlawrev-3589	136	22	haig	haig	PROPN
inlawrev-3589	136	23	-	-	PUNCT
inlawrev-3589	136	24	simons	simons	PROPN
inlawrev-3589	136	25	definition	definition	NOUN
inlawrev-3589	136	26	of	of	ADP
inlawrev-3589	136	27	income	income	NOUN
inlawrev-3589	136	28	,	,	PUNCT
inlawrev-3589	136	29	the	the	DET
inlawrev-3589	136	30	amount	amount	NOUN
inlawrev-3589	136	31	of	of	ADP
inlawrev-3589	136	32	loss	loss	NOUN
inlawrev-3589	136	33	in	in	ADP
inlawrev-3589	136	34	the	the	DET
inlawrev-3589	136	35	value	value	NOUN
inlawrev-3589	136	36	of	of	ADP
inlawrev-3589	136	37	property	property	NOUN
inlawrev-3589	136	38	held	hold	VERB
inlawrev-3589	136	39	for	for	ADP
inlawrev-3589	136	40	use	use	NOUN
inlawrev-3589	136	41	,	,	PUNCT
inlawrev-3589	136	42	either	either	CCONJ
inlawrev-3589	136	43	in	in	ADP
inlawrev-3589	136	44	a	a	DET
inlawrev-3589	136	45	trade	trade	NOUN
inlawrev-3589	136	46	or	or	CCONJ
inlawrev-3589	136	47	business	business	NOUN
inlawrev-3589	136	48	or	or	CCONJ
inlawrev-3589	136	49	as	as	ADP
inlawrev-3589	136	50	an	an	DET
inlawrev-3589	136	51	investment	investment	NOUN
inlawrev-3589	136	52	,	,	PUNCT
inlawrev-3589	136	53	is	be	AUX
inlawrev-3589	136	54	the	the	DET
inlawrev-3589	136	55	associated	associated	ADJ
inlawrev-3589	136	56	reduction	reduction	NOUN
inlawrev-3589	136	57	in	in	ADP
inlawrev-3589	136	58	income	income	NOUN
inlawrev-3589	136	59	ofthe	ofthe	NOUN
inlawrev-3589	136	60	taxpayers	taxpayer	NOUN
inlawrev-3589	136	61	.	.	PUNCT
inlawrev-3589	137	1	for	for	ADP
inlawrev-3589	137	2	example	example	NOUN
inlawrev-3589	137	3	,	,	PUNCT
inlawrev-3589	137	4	assume	assume	VERB
inlawrev-3589	137	5	a	a	PRON
inlawrev-3589	137	6	has	have	VERB
inlawrev-3589	137	7	a	a	DET
inlawrev-3589	137	8	business	business	NOUN
inlawrev-3589	137	9	and	and	CCONJ
inlawrev-3589	137	10	the	the	DET
inlawrev-3589	137	11	total	total	ADJ
inlawrev-3589	137	12	assets	asset	NOUN
inlawrev-3589	137	13	of	of	ADP
inlawrev-3589	137	14	the	the	DET
inlawrev-3589	137	15	business	business	NOUN
inlawrev-3589	137	16	are	be	AUX
inlawrev-3589	137	17	worth	worth	ADJ
inlawrev-3589	137	18	$	$	SYM
inlawrev-3589	137	19	100,000	100,000	NUM
inlawrev-3589	137	20	at	at	ADP
inlawrev-3589	137	21	the	the	DET
inlawrev-3589	137	22	beginning	beginning	NOUN
inlawrev-3589	137	23	of	of	ADP
inlawrev-3589	137	24	the	the	DET
inlawrev-3589	137	25	year	year	NOUN
inlawrev-3589	137	26	,	,	PUNCT
inlawrev-3589	137	27	including	include	VERB
inlawrev-3589	137	28	a	a	DET
inlawrev-3589	137	29	$	$	SYM
inlawrev-3589	137	30	10,000	10,000	NUM
inlawrev-3589	137	31	computer	computer	NOUN
inlawrev-3589	137	32	.	.	PUNCT
inlawrev-3589	138	1	if	if	SCONJ
inlawrev-3589	138	2	the	the	DET
inlawrev-3589	138	3	computer	computer	NOUN
inlawrev-3589	138	4	is	be	AUX
inlawrev-3589	138	5	destroyed	destroy	VERB
inlawrev-3589	138	6	and	and	CCONJ
inlawrev-3589	138	7	has	have	VERB
inlawrev-3589	138	8	to	to	PART
inlawrev-3589	138	9	be	be	AUX
inlawrev-3589	138	10	replaced,^^	replaced,^^	NOUN
inlawrev-3589	138	11	a	a	PRON
inlawrev-3589	138	12	has	have	AUX
inlawrev-3589	138	13	suffered	suffer	VERB
inlawrev-3589	138	14	a	a	DET
inlawrev-3589	138	15	$	$	SYM
inlawrev-3589	138	16	10,000	10,000	NUM
inlawrev-3589	138	17	loss	loss	NOUN
inlawrev-3589	138	18	and	and	CCONJ
inlawrev-3589	138	19	the	the	DET
inlawrev-3589	138	20	net	net	ADJ
inlawrev-3589	138	21	value	value	NOUN
inlawrev-3589	138	22	of	of	ADP
inlawrev-3589	138	23	assets	asset	NOUN
inlawrev-3589	138	24	of	of	ADP
inlawrev-3589	138	25	the	the	DET
inlawrev-3589	138	26	business	business	NOUN
inlawrev-3589	138	27	is	be	AUX
inlawrev-3589	138	28	now	now	ADV
inlawrev-3589	138	29	$	$	SYM
inlawrev-3589	138	30	90,000	90,000	NUM
inlawrev-3589	138	31	.	.	PUNCT
inlawrev-3589	139	1	because	because	SCONJ
inlawrev-3589	139	2	there	there	PRON
inlawrev-3589	139	3	has	have	AUX
inlawrev-3589	139	4	been	be	AUX
inlawrev-3589	139	5	a	a	DET
inlawrev-3589	139	6	net	net	ADJ
inlawrev-3589	139	7	decrease	decrease	NOUN
inlawrev-3589	139	8	to	to	ADP
inlawrev-3589	139	9	wealth	wealth	NOUN
inlawrev-3589	139	10	,	,	PUNCT
inlawrev-3589	139	11	a	a	DET
inlawrev-3589	139	12	's	's	PART
inlawrev-3589	139	13	taxable	taxable	ADJ
inlawrev-3589	139	14	income	income	NOUN
inlawrev-3589	139	15	is	be	AUX
inlawrev-3589	139	16	reduced	reduce	VERB
inlawrev-3589	139	17	by	by	ADP
inlawrev-3589	139	18	$	$	SYM
inlawrev-3589	139	19	10,000.^^	10,000.^^	NUM
inlawrev-3589	139	20	hence	hence	ADV
inlawrev-3589	139	21	,	,	PUNCT
inlawrev-3589	139	22	the	the	DET
inlawrev-3589	139	23	amount	amount	NOUN
inlawrev-3589	139	24	of	of	ADP
inlawrev-3589	139	25	income	income	NOUN
inlawrev-3589	139	26	tax	tax	NOUN
inlawrev-3589	139	27	a	a	DET
inlawrev-3589	139	28	owes	owe	NOUN
inlawrev-3589	139	29	will	will	AUX
inlawrev-3589	139	30	be	be	AUX
inlawrev-3589	139	31	reduced	reduce	VERB
inlawrev-3589	139	32	by	by	ADP
inlawrev-3589	139	33	$	$	SYM
inlawrev-3589	139	34	10,000	10,000	NUM
inlawrev-3589	139	35	multiplied	multiply	VERB
inlawrev-3589	139	36	by	by	ADP
inlawrev-3589	139	37	the	the	DET
inlawrev-3589	139	38	tax	tax	NOUN
inlawrev-3589	139	39	rate	rate	NOUN
inlawrev-3589	139	40	.	.	PUNCT
inlawrev-3589	140	1	an	an	DET
inlawrev-3589	140	2	alternative	alternative	ADJ
inlawrev-3589	140	3	way	way	NOUN
inlawrev-3589	140	4	of	of	ADP
inlawrev-3589	140	5	addressing	address	VERB
inlawrev-3589	140	6	potential	potential	ADJ
inlawrev-3589	140	7	loss	loss	NOUN
inlawrev-3589	140	8	is	be	AUX
inlawrev-3589	140	9	for	for	SCONJ
inlawrev-3589	140	10	the	the	DET
inlawrev-3589	140	11	owner	owner	NOUN
inlawrev-3589	140	12	to	to	PART
inlawrev-3589	140	13	take	take	VERB
inlawrev-3589	140	14	out	out	ADP
inlawrev-3589	140	15	an	an	DET
inlawrev-3589	140	16	insurance	insurance	NOUN
inlawrev-3589	140	17	policy	policy	NOUN
inlawrev-3589	140	18	against	against	ADP
inlawrev-3589	140	19	the	the	DET
inlawrev-3589	140	20	loss	loss	NOUN
inlawrev-3589	140	21	.	.	PUNCT
inlawrev-3589	141	1	this	this	PRON
inlawrev-3589	141	2	transfers	transfer	VERB
inlawrev-3589	141	3	the	the	DET
inlawrev-3589	141	4	risk	risk	NOUN
inlawrev-3589	141	5	of	of	ADP
inlawrev-3589	141	6	loss	loss	NOUN
inlawrev-3589	141	7	to	to	ADP
inlawrev-3589	141	8	an	an	DET
inlawrev-3589	141	9	insurance	insurance	NOUN
inlawrev-3589	141	10	company	company	NOUN
inlawrev-3589	141	11	,	,	PUNCT
inlawrev-3589	141	12	which	which	PRON
inlawrev-3589	141	13	presumably	presumably	ADV
inlawrev-3589	141	14	will	will	AUX
inlawrev-3589	141	15	not	not	PART
inlawrev-3589	141	16	be	be	AUX
inlawrev-3589	141	17	as	as	ADP
inlawrev-3589	141	18	risk	risk	NOUN
inlawrev-3589	141	19	averse	averse	ADJ
inlawrev-3589	141	20	as	as	ADP
inlawrev-3589	141	21	the	the	DET
inlawrev-3589	141	22	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-3589	141	23	if	if	SCONJ
inlawrev-3589	141	24	the	the	DET
inlawrev-3589	141	25	insurance	insurance	NOUN
inlawrev-3589	141	26	policy	policy	NOUN
inlawrev-3589	141	27	is	be	AUX
inlawrev-3589	141	28	actuarially	actuarially	ADV
inlawrev-3589	141	29	fair	fair	ADJ
inlawrev-3589	141	30	,	,	PUNCT
inlawrev-3589	141	31	the	the	DET
inlawrev-3589	141	32	cost	cost	NOUN
inlawrev-3589	141	33	of	of	ADP
inlawrev-3589	141	34	the	the	DET
inlawrev-3589	141	35	policy	policy	NOUN
inlawrev-3589	141	36	will	will	AUX
inlawrev-3589	141	37	be	be	AUX
inlawrev-3589	141	38	equal	equal	ADJ
inlawrev-3589	141	39	to	to	ADP
inlawrev-3589	141	40	the	the	DET
inlawrev-3589	141	41	risk	risk	NOUN
inlawrev-3589	141	42	of	of	ADP
inlawrev-3589	141	43	loss	loss	NOUN
inlawrev-3589	141	44	multiplied	multiply	VERB
inlawrev-3589	141	45	by	by	ADP
inlawrev-3589	141	46	the	the	DET
inlawrev-3589	141	47	potential	potential	ADJ
inlawrev-3589	141	48	loss.^^	loss.^^	NOUN
inlawrev-3589	141	49	hence	hence	ADV
inlawrev-3589	141	50	,	,	PUNCT
inlawrev-3589	141	51	the	the	DET
inlawrev-3589	141	52	premiums	premium	NOUN
inlawrev-3589	141	53	are	be	AUX
inlawrev-3589	141	54	simply	simply	ADV
inlawrev-3589	141	55	the	the	DET
inlawrev-3589	141	56	expected	expect	VERB
inlawrev-3589	141	57	value	value	NOUN
inlawrev-3589	141	58	of	of	ADP
inlawrev-3589	141	59	the	the	DET
inlawrev-3589	141	60	loss	loss	NOUN
inlawrev-3589	141	61	.	.	PUNCT
inlawrev-3589	142	1	in	in	ADP
inlawrev-3589	142	2	order	order	NOUN
inlawrev-3589	142	3	to	to	PART
inlawrev-3589	142	4	not	not	PART
inlawrev-3589	142	5	distort	distort	VERB
inlawrev-3589	142	6	the	the	DET
inlawrev-3589	142	7	taxpayer	taxpayer	NOUN
inlawrev-3589	142	8	's	's	PART
inlawrev-3589	142	9	decision	decision	NOUN
inlawrev-3589	142	10	ofwhether	ofwhether	ADV
inlawrev-3589	142	11	to	to	PART
inlawrev-3589	142	12	purchase	purchase	VERB
inlawrev-3589	142	13	an	an	DET
inlawrev-3589	142	14	insurance	insurance	NOUN
inlawrev-3589	142	15	policy	policy	NOUN
inlawrev-3589	142	16	or	or	CCONJ
inlawrev-3589	142	17	to	to	ADP
inlawrev-3589	142	18	self	self	NOUN
inlawrev-3589	142	19	-	-	PUNCT
inlawrev-3589	142	20	insure	insure	NOUN
inlawrev-3589	142	21	,	,	PUNCT
inlawrev-3589	142	22	the	the	DET
inlawrev-3589	142	23	tax	tax	NOUN
inlawrev-3589	142	24	system	system	NOUN
inlawrev-3589	142	25	should	should	AUX
inlawrev-3589	142	26	allow	allow	VERB
inlawrev-3589	142	27	the	the	DET
inlawrev-3589	142	28	insurance	insurance	NOUN
inlawrev-3589	142	29	premiums	premium	NOUN
inlawrev-3589	142	30	to	to	PART
inlawrev-3589	142	31	be	be	AUX
inlawrev-3589	142	32	deducted	deduct	VERB
inlawrev-3589	142	33	in	in	ADP
inlawrev-3589	142	34	the	the	DET
inlawrev-3589	142	35	same	same	ADJ
inlawrev-3589	142	36	manner	manner	NOUN
inlawrev-3589	142	37	as	as	SCONJ
inlawrev-3589	142	38	would	would	AUX
inlawrev-3589	142	39	be	be	AUX
inlawrev-3589	142	40	the	the	DET
inlawrev-3589	142	41	loss.^^	loss.^^	NOUN
inlawrev-3589	142	42	furthermore	furthermore	ADV
inlawrev-3589	142	43	,	,	PUNCT
inlawrev-3589	142	44	any	any	DET
inlawrev-3589	142	45	recovery	recovery	NOUN
inlawrev-3589	142	46	made	make	VERB
inlawrev-3589	142	47	under	under	ADP
inlawrev-3589	142	48	the	the	DET
inlawrev-3589	142	49	insurance	insurance	NOUN
inlawrev-3589	142	50	policy	policy	NOUN
inlawrev-3589	142	51	should	should	AUX
inlawrev-3589	142	52	not	not	PART
inlawrev-3589	142	53	be	be	AUX
inlawrev-3589	142	54	included	include	VERB
inlawrev-3589	142	55	in	in	ADP
inlawrev-3589	142	56	income	income	NOUN
inlawrev-3589	142	57	.	.	PUNCT
inlawrev-3589	143	1	unless	unless	SCONJ
inlawrev-3589	143	2	the	the	DET
inlawrev-3589	143	3	amount	amount	NOUN
inlawrev-3589	143	4	of	of	ADP
inlawrev-3589	143	5	insurance	insurance	NOUN
inlawrev-3589	143	6	over	over	ADP
inlawrev-3589	143	7	-	-	PUNCT
inlawrev-3589	143	8	compensates	compensate	VERB
inlawrev-3589	143	9	the	the	DET
inlawrev-3589	143	10	insured	insure	VERB
inlawrev-3589	143	11	for	for	ADP
inlawrev-3589	143	12	the	the	DET
inlawrev-3589	143	13	amount	amount	NOUN
inlawrev-3589	143	14	of	of	ADP
inlawrev-3589	143	15	loss	loss	NOUN
inlawrev-3589	143	16	,	,	PUNCT
inlawrev-3589	143	17	recovery	recovery	NOUN
inlawrev-3589	143	18	under	under	ADP
inlawrev-3589	143	19	the	the	DET
inlawrev-3589	143	20	insurance	insurance	NOUN
inlawrev-3589	143	21	policy	policy	NOUN
inlawrev-3589	143	22	merely	merely	ADV
inlawrev-3589	143	23	returns	return	VERB
inlawrev-3589	143	24	the	the	DET
inlawrev-3589	143	25	insured	insure	VERB
inlawrev-3589	143	26	to	to	ADP
inlawrev-3589	143	27	the	the	DET
inlawrev-3589	143	28	same	same	ADJ
inlawrev-3589	143	29	economic	economic	ADJ
inlawrev-3589	143	30	position	position	NOUN
inlawrev-3589	143	31	that	that	PRON
inlawrev-3589	143	32	existed	exist	VERB
inlawrev-3589	143	33	prior	prior	ADV
inlawrev-3589	143	34	to	to	ADP
inlawrev-3589	143	35	the	the	DET
inlawrev-3589	143	36	loss	loss	NOUN
inlawrev-3589	143	37	.	.	PUNCT
inlawrev-3589	144	1	to	to	PART
inlawrev-3589	144	2	illustrate	illustrate	VERB
inlawrev-3589	144	3	this	this	PRON
inlawrev-3589	144	4	,	,	PUNCT
inlawrev-3589	144	5	in	in	ADP
inlawrev-3589	144	6	the	the	DET
inlawrev-3589	144	7	previous	previous	ADJ
inlawrev-3589	144	8	example	example	NOUN
inlawrev-3589	144	9	,	,	PUNCT
inlawrev-3589	144	10	if	if	SCONJ
inlawrev-3589	144	11	the	the	DET
inlawrev-3589	144	12	risk	risk	NOUN
inlawrev-3589	144	13	of	of	ADP
inlawrev-3589	144	14	loss	loss	NOUN
inlawrev-3589	144	15	was	be	AUX
inlawrev-3589	144	16	2	2	NUM
inlawrev-3589	144	17	%	%	NOUN
inlawrev-3589	144	18	,	,	PUNCT
inlawrev-3589	144	19	the	the	DET
inlawrev-3589	144	20	actuarially	actuarially	ADV
inlawrev-3589	144	21	fair	fair	ADJ
inlawrev-3589	144	22	premium	premium	NOUN
inlawrev-3589	144	23	would	would	AUX
inlawrev-3589	144	24	be	be	AUX
inlawrev-3589	144	25	$	$	SYM
inlawrev-3589	144	26	200.^	200.^	NOUN
inlawrev-3589	144	27	'	'	PART
inlawrev-3589	144	28	ifa	ifa	PROPN
inlawrev-3589	144	29	took	take	VERB
inlawrev-3589	144	30	out	out	ADP
inlawrev-3589	144	31	such	such	DET
inlawrev-3589	144	32	a	a	DET
inlawrev-3589	144	33	policy	policy	NOUN
inlawrev-3589	144	34	and	and	CCONJ
inlawrev-3589	144	35	suffered	suffer	VERB
inlawrev-3589	144	36	a	a	DET
inlawrev-3589	144	37	$	$	SYM
inlawrev-3589	144	38	10,000	10,000	NUM
inlawrev-3589	144	39	loss	loss	NOUN
inlawrev-3589	144	40	,	,	PUNCT
inlawrev-3589	144	41	he	he	PRON
inlawrev-3589	144	42	would	would	AUX
inlawrev-3589	144	43	receive	receive	VERB
inlawrev-3589	144	44	a	a	DET
inlawrev-3589	144	45	$	$	SYM
inlawrev-3589	144	46	10,000	10,000	NUM
inlawrev-3589	144	47	insurance	insurance	NOUN
inlawrev-3589	144	48	payment	payment	NOUN
inlawrev-3589	144	49	.	.	PUNCT
inlawrev-3589	145	1	there	there	PRON
inlawrev-3589	145	2	would	would	AUX
inlawrev-3589	145	3	have	have	AUX
inlawrev-3589	145	4	been	be	AUX
inlawrev-3589	145	5	no	no	DET
inlawrev-3589	145	6	net	net	ADJ
inlawrev-3589	145	7	change	change	NOUN
inlawrev-3589	145	8	in	in	ADP
inlawrev-3589	145	9	wealth	wealth	NOUN
inlawrev-3589	145	10	.	.	PUNCT
inlawrev-3589	146	1	however	however	ADV
inlawrev-3589	146	2	,	,	PUNCT
inlawrev-3589	146	3	payment	payment	NOUN
inlawrev-3589	146	4	of	of	ADP
inlawrev-3589	146	5	the	the	DET
inlawrev-3589	146	6	insurance	insurance	NOUN
inlawrev-3589	146	7	premium	premium	NOUN
inlawrev-3589	146	8	is	be	AUX
inlawrev-3589	146	9	equivalent	equivalent	ADJ
inlawrev-3589	146	10	to	to	ADP
inlawrev-3589	146	11	a	a	DET
inlawrev-3589	146	12	loss	loss	NOUN
inlawrev-3589	146	13	and	and	CCONJ
inlawrev-3589	146	14	should	should	AUX
inlawrev-3589	146	15	therefore	therefore	ADV
inlawrev-3589	146	16	be	be	AUX
inlawrev-3589	146	17	24	24	NUM
inlawrev-3589	146	18	.	.	PUNCT
inlawrev-3589	146	19	kniesner	kniesner	PROPN
inlawrev-3589	146	20	&	&	CCONJ
inlawrev-3589	146	21	ziliak	ziliak	PROPN
inlawrev-3589	146	22	,	,	PUNCT
inlawrev-3589	146	23	supra	supra	PROPN
inlawrev-3589	146	24	note	note	NOUN
inlawrev-3589	146	25	2	2	NUM
inlawrev-3589	146	26	.	.	NUM
inlawrev-3589	146	27	25	25	NUM
inlawrev-3589	146	28	.	.	PUNCT
inlawrev-3589	146	29	i.r.c	i.r.c	NOUN
inlawrev-3589	146	30	.	.	PUNCT
inlawrev-3589	147	1	§	§	PROPN
inlawrev-3589	147	2	165(c	165(c	PROPN
inlawrev-3589	147	3	)	)	PUNCT
inlawrev-3589	147	4	(	(	PUNCT
inlawrev-3589	147	5	2000	2000	NUM
inlawrev-3589	147	6	)	)	PUNCT
inlawrev-3589	147	7	.	.	PUNCT
inlawrev-3589	148	1	26	26	NUM
inlawrev-3589	148	2	.	.	PUNCT
inlawrev-3589	149	1	this	this	DET
inlawrev-3589	149	2	example	example	NOUN
inlawrev-3589	149	3	assumes	assume	VERB
inlawrev-3589	149	4	the	the	DET
inlawrev-3589	149	5	computer	computer	NOUN
inlawrev-3589	149	6	is	be	AUX
inlawrev-3589	149	7	not	not	PART
inlawrev-3589	149	8	insured	insure	VERB
inlawrev-3589	149	9	.	.	PUNCT
inlawrev-3589	150	1	27	27	NUM
inlawrev-3589	150	2	.	.	PUNCT
inlawrev-3589	150	3	i.r.c	i.r.c	NOUN
inlawrev-3589	150	4	.	.	PUNCT
inlawrev-3589	151	1	§	§	PROPN
inlawrev-3589	151	2	§	§	PROPN
inlawrev-3589	151	3	162,165(2000	162,165(2000	NUM
inlawrev-3589	151	4	)	)	PUNCT
inlawrev-3589	151	5	.	.	PUNCT
inlawrev-3589	152	1	28	28	NUM
inlawrev-3589	152	2	.	.	PUNCT
inlawrev-3589	152	3	walter	walter	PROPN
inlawrev-3589	152	4	nicholson	nicholson	PROPN
inlawrev-3589	152	5	,	,	PUNCT
inlawrev-3589	152	6	microeconomic	microeconomic	ADJ
inlawrev-3589	152	7	theory	theory	NOUN
inlawrev-3589	152	8	(	(	PUNCT
inlawrev-3589	152	9	1998	1998	NUM
inlawrev-3589	152	10	)	)	PUNCT
inlawrev-3589	152	11	.	.	PUNCT
inlawrev-3589	153	1	this	this	PRON
inlawrev-3589	153	2	results	result	VERB
inlawrev-3589	153	3	from	from	ADP
inlawrev-3589	153	4	the	the	DET
inlawrev-3589	153	5	diversification	diversification	NOUN
inlawrev-3589	153	6	ofthe	ofthe	NOUN
inlawrev-3589	153	7	risk	risk	NOUN
inlawrev-3589	153	8	.	.	PUNCT
inlawrev-3589	154	1	george	george	PROPN
inlawrev-3589	154	2	priest	priest	PROPN
inlawrev-3589	154	3	,	,	PUNCT
inlawrev-3589	154	4	rethinking	rethink	VERB
inlawrev-3589	154	5	the	the	DET
inlawrev-3589	154	6	new	new	ADJ
inlawrev-3589	154	7	deal	deal	NOUN
inlawrev-3589	154	8	and	and	CCONJ
inlawrev-3589	154	9	the	the	DET
inlawrev-3589	154	10	liberal	liberal	ADJ
inlawrev-3589	154	11	state	state	NOUN
inlawrev-3589	154	12	:	:	PUNCT
inlawrev-3589	154	13	the	the	DET
inlawrev-3589	154	14	role	role	NOUN
inlawrev-3589	154	15	of	of	ADP
inlawrev-3589	154	16	government	government	NOUN
inlawrev-3589	154	17	as	as	ADP
inlawrev-3589	154	18	insurer	insurer	NOUN
inlawrev-3589	154	19	(	(	PUNCT
inlawrev-3589	154	20	nov	nov	PROPN
inlawrev-3589	154	21	.	.	PROPN
inlawrev-3589	154	22	8	8	NUM
inlawrev-3589	154	23	,	,	PUNCT
inlawrev-3589	154	24	2001	2001	NUM
inlawrev-3589	154	25	)	)	PUNCT
inlawrev-3589	154	26	(	(	PUNCT
inlawrev-3589	154	27	unpublished	unpublished	ADJ
inlawrev-3589	154	28	working	working	NOUN
inlawrev-3589	154	29	paper	paper	NOUN
inlawrev-3589	154	30	)	)	PUNCT
inlawrev-3589	154	31	,	,	PUNCT
inlawrev-3589	154	32	available	available	ADJ
inlawrev-3589	154	33	at	at	ADP
inlawrev-3589	154	34	http://	http://	PROPN
inlawrev-3589	154	35	lawschool.stanford.edu/olin/papers/georgepriestspring2002.pdf	lawschool.stanford.edu/olin/papers/georgepriestspring2002.pdf	PROPN
inlawrev-3589	154	36	;	;	PUNCT
inlawrev-3589	154	37	see	see	VERB
inlawrev-3589	154	38	also	also	ADV
inlawrev-3589	154	39	terrence	terrence	PROPN
inlawrev-3589	154	40	r.	r.	PROPN
inlawrev-3589	154	41	chorvat	chorvat	PROPN
inlawrev-3589	154	42	,	,	PUNCT
inlawrev-3589	154	43	ambiguity	ambiguity	NOUN
inlawrev-3589	154	44	and	and	CCONJ
inlawrev-3589	154	45	income	income	NOUN
inlawrev-3589	154	46	taxation	taxation	NOUN
inlawrev-3589	154	47	,	,	PUNCT
inlawrev-3589	154	48	23	23	NUM
inlawrev-3589	154	49	cardozo	cardozo	PROPN
inlawrev-3589	154	50	l.	l.	PROPN
inlawrev-3589	154	51	rev	rev	PROPN
inlawrev-3589	154	52	.	.	PROPN
inlawrev-3589	155	1	617	617	NUM
inlawrev-3589	155	2	(	(	PUNCT
inlawrev-3589	155	3	2002	2002	NUM
inlawrev-3589	155	4	)	)	PUNCT
inlawrev-3589	155	5	.	.	PUNCT
inlawrev-3589	156	1	29	29	NUM
inlawrev-3589	156	2	.	.	X
inlawrev-3589	157	1	nicholson	nicholson	PROPN
inlawrev-3589	157	2	,	,	PUNCT
inlawrev-3589	157	3	supra	supra	PROPN
inlawrev-3589	157	4	note	note	NOUN
inlawrev-3589	157	5	28	28	NUM
inlawrev-3589	157	6	.	.	PUNCT
inlawrev-3589	157	7	30	30	NUM
inlawrev-3589	157	8	.	.	PUNCT
inlawrev-3589	158	1	if	if	SCONJ
inlawrev-3589	158	2	such	such	ADJ
inlawrev-3589	158	3	losses	loss	NOUN
inlawrev-3589	158	4	were	be	AUX
inlawrev-3589	158	5	not	not	PART
inlawrev-3589	158	6	deductible	deductible	ADJ
inlawrev-3589	158	7	,	,	PUNCT
inlawrev-3589	158	8	then	then	ADV
inlawrev-3589	158	9	the	the	DET
inlawrev-3589	158	10	tax	tax	NOUN
inlawrev-3589	158	11	system	system	NOUN
inlawrev-3589	158	12	would	would	AUX
inlawrev-3589	158	13	encourage	encourage	VERB
inlawrev-3589	158	14	the	the	DET
inlawrev-3589	158	15	losses	loss	NOUN
inlawrev-3589	158	16	to	to	PART
inlawrev-3589	158	17	be	be	AUX
inlawrev-3589	158	18	self	self	NOUN
inlawrev-3589	158	19	-	-	PUNCT
inlawrev-3589	158	20	insured	insure	VERB
inlawrev-3589	158	21	.	.	PUNCT
inlawrev-3589	159	1	see	see	VERB
inlawrev-3589	159	2	discussion	discussion	NOUN
inlawrev-3589	159	3	infra	infra	NOUN
inlawrev-3589	159	4	part	part	NOUN
inlawrev-3589	159	5	i.c	i.c	PROPN
inlawrev-3589	159	6	.	.	PROPN
inlawrev-3589	159	7	31	31	NUM
inlawrev-3589	159	8	.	.	PUNCT
inlawrev-3589	160	1	this	this	PRON
inlawrev-3589	160	2	is	be	AUX
inlawrev-3589	160	3	2	2	NUM
inlawrev-3589	160	4	%	%	NOUN
inlawrev-3589	160	5	of	of	ADP
inlawrev-3589	160	6	$	$	SYM
inlawrev-3589	160	7	10,000	10,000	NUM
inlawrev-3589	160	8	.	.	PUNCT
inlawrev-3589	161	1	2003	2003	NUM
inlawrev-3589	161	2	]	]	PUNCT
inlawrev-3589	161	3	income	income	NOUN
inlawrev-3589	161	4	tax	tax	NOUN
inlawrev-3589	161	5	as	as	ADP
inlawrev-3589	161	6	implicit	implicit	ADJ
inlawrev-3589	161	7	insurance	insurance	NOUN
inlawrev-3589	161	8	43	43	NUM
inlawrev-3589	161	9	1	1	NUM
inlawrev-3589	161	10	deductible.^^	deductible.^^	X
inlawrev-3589	161	11	allowing	allow	VERB
inlawrev-3589	161	12	deductions	deduction	NOUN
inlawrev-3589	161	13	for	for	ADP
inlawrev-3589	161	14	insurance	insurance	NOUN
inlawrev-3589	161	15	premiums	premium	NOUN
inlawrev-3589	161	16	permits	permit	VERB
inlawrev-3589	161	17	taxpayers	taxpayer	NOUN
inlawrev-3589	161	18	to	to	PART
inlawrev-3589	161	19	arrange	arrange	VERB
inlawrev-3589	161	20	their	their	PRON
inlawrev-3589	161	21	affairs	affair	NOUN
inlawrev-3589	161	22	so	so	SCONJ
inlawrev-3589	161	23	as	as	SCONJ
inlawrev-3589	161	24	to	to	PART
inlawrev-3589	161	25	increase	increase	VERB
inlawrev-3589	161	26	the	the	DET
inlawrev-3589	161	27	expected	expect	VERB
inlawrev-3589	161	28	value	value	NOUN
inlawrev-3589	161	29	of	of	ADP
inlawrev-3589	161	30	the	the	DET
inlawrev-3589	161	31	risks	risk	NOUN
inlawrev-3589	161	32	and	and	CCONJ
inlawrev-3589	161	33	rewards	reward	NOUN
inlawrev-3589	161	34	.	.	PUNCT
inlawrev-3589	162	1	the	the	DET
inlawrev-3589	162	2	tax	tax	NOUN
inlawrev-3589	162	3	system	system	NOUN
inlawrev-3589	162	4	neither	neither	CCONJ
inlawrev-3589	162	5	encourages	encourage	VERB
inlawrev-3589	162	6	nor	nor	CCONJ
inlawrev-3589	162	7	discourages	discourage	VERB
inlawrev-3589	162	8	insuring	insure	VERB
inlawrev-3589	162	9	against	against	ADP
inlawrev-3589	162	10	these	these	DET
inlawrev-3589	162	11	losses	loss	NOUN
inlawrev-3589	162	12	.	.	PUNCT
inlawrev-3589	163	1	in	in	ADP
inlawrev-3589	163	2	the	the	DET
inlawrev-3589	163	3	example	example	NOUN
inlawrev-3589	163	4	above	above	ADP
inlawrev-3589	163	5	,	,	PUNCT
inlawrev-3589	163	6	if	if	SCONJ
inlawrev-3589	163	7	the	the	DET
inlawrev-3589	163	8	taxpayer	taxpayer	NOUN
inlawrev-3589	163	9	self	self	NOUN
inlawrev-3589	163	10	-	-	PUNCT
inlawrev-3589	163	11	insured	insure	VERB
inlawrev-3589	163	12	,	,	PUNCT
inlawrev-3589	163	13	the	the	DET
inlawrev-3589	163	14	expected	expect	VERB
inlawrev-3589	163	15	value	value	NOUN
inlawrev-3589	163	16	of	of	ADP
inlawrev-3589	163	17	the	the	DET
inlawrev-3589	163	18	deduction	deduction	NOUN
inlawrev-3589	163	19	would	would	AUX
inlawrev-3589	163	20	be	be	AUX
inlawrev-3589	163	21	$	$	SYM
inlawrev-3589	163	22	200	200	NUM
inlawrev-3589	163	23	and	and	CCONJ
inlawrev-3589	163	24	the	the	DET
inlawrev-3589	163	25	insurance	insurance	NOUN
inlawrev-3589	163	26	premium	premium	NOUN
inlawrev-3589	163	27	would	would	AUX
inlawrev-3589	163	28	also	also	ADV
inlawrev-3589	163	29	create	create	VERB
inlawrev-3589	163	30	a	a	DET
inlawrev-3589	163	31	$	$	SYM
inlawrev-3589	163	32	200	200	NUM
inlawrev-3589	163	33	deduction	deduction	NOUN
inlawrev-3589	163	34	.	.	PUNCT
inlawrev-3589	164	1	2	2	X
inlawrev-3589	164	2	.	.	NOUN
inlawrev-3589	164	3	losses	loss	NOUN
inlawrev-3589	164	4	ofpersonal	ofpersonal	ADJ
inlawrev-3589	164	5	property.—the	property.—the	DET
inlawrev-3589	164	6	analysis	analysis	NOUN
inlawrev-3589	164	7	ofthe	ofthe	ADJ
inlawrev-3589	164	8	treatment	treatment	NOUN
inlawrev-3589	164	9	of	of	ADP
inlawrev-3589	164	10	losses	loss	NOUN
inlawrev-3589	164	11	on	on	ADP
inlawrev-3589	164	12	property	property	NOUN
inlawrev-3589	164	13	used	use	VERB
inlawrev-3589	164	14	for	for	ADP
inlawrev-3589	164	15	consumption	consumption	NOUN
inlawrev-3589	164	16	purposes	purpose	NOUN
inlawrev-3589	164	17	is	be	AUX
inlawrev-3589	164	18	more	more	ADV
inlawrev-3589	164	19	difficult	difficult	ADJ
inlawrev-3589	164	20	than	than	ADP
inlawrev-3589	164	21	for	for	ADP
inlawrev-3589	164	22	property	property	NOUN
inlawrev-3589	164	23	used	use	VERB
inlawrev-3589	164	24	for	for	ADP
inlawrev-3589	164	25	the	the	DET
inlawrev-3589	164	26	production	production	NOUN
inlawrev-3589	164	27	of	of	ADP
inlawrev-3589	164	28	income	income	NOUN
inlawrev-3589	164	29	.	.	PUNCT
inlawrev-3589	165	1	personal	personal	ADJ
inlawrev-3589	165	2	use	use	NOUN
inlawrev-3589	165	3	property	property	NOUN
inlawrev-3589	165	4	is	be	AUX
inlawrev-3589	165	5	used	use	VERB
inlawrev-3589	165	6	by	by	ADP
inlawrev-3589	165	7	the	the	DET
inlawrev-3589	165	8	taxpayer	taxpayer	NOUN
inlawrev-3589	165	9	in	in	ADP
inlawrev-3589	165	10	activities	activity	NOUN
inlawrev-3589	165	11	which	which	PRON
inlawrev-3589	165	12	do	do	AUX
inlawrev-3589	165	13	not	not	PART
inlawrev-3589	165	14	generate	generate	VERB
inlawrev-3589	165	15	taxable	taxable	ADJ
inlawrev-3589	165	16	income	income	NOUN
inlawrev-3589	165	17	.	.	PUNCT
inlawrev-3589	166	1	this	this	DET
inlawrev-3589	166	2	property	property	NOUN
inlawrev-3589	166	3	is	be	AUX
inlawrev-3589	166	4	used	use	VERB
inlawrev-3589	166	5	in	in	ADP
inlawrev-3589	166	6	consumption	consumption	NOUN
inlawrev-3589	166	7	activities	activity	NOUN
inlawrev-3589	166	8	.	.	PUNCT
inlawrev-3589	167	1	such	such	ADJ
inlawrev-3589	167	2	expenses	expense	NOUN
inlawrev-3589	167	3	are	be	AUX
inlawrev-3589	167	4	not	not	PART
inlawrev-3589	167	5	deductible	deductible	ADJ
inlawrev-3589	167	6	for	for	ADP
inlawrev-3589	167	7	income	income	NOUN
inlawrev-3589	167	8	tax	tax	NOUN
inlawrev-3589	167	9	purposes	purpose	NOUN
inlawrev-3589	167	10	because	because	SCONJ
inlawrev-3589	167	11	they	they	PRON
inlawrev-3589	167	12	represent	represent	VERB
inlawrev-3589	167	13	the	the	DET
inlawrev-3589	167	14	very	very	ADJ
inlawrev-3589	167	15	thing	thing	NOUN
inlawrev-3589	167	16	that	that	PRON
inlawrev-3589	167	17	is	be	AUX
inlawrev-3589	167	18	designed	design	VERB
inlawrev-3589	167	19	to	to	PART
inlawrev-3589	167	20	be	be	AUX
inlawrev-3589	167	21	taxed	tax	VERB
inlawrev-3589	167	22	.	.	PUNCT
inlawrev-3589	167	23	"	"	PUNCT
inlawrev-3589	168	1	for	for	ADP
inlawrev-3589	168	2	example	example	NOUN
inlawrev-3589	168	3	,	,	PUNCT
inlawrev-3589	168	4	rent	rent	NOUN
inlawrev-3589	168	5	paid	pay	VERB
inlawrev-3589	168	6	on	on	ADP
inlawrev-3589	168	7	one	one	NUM
inlawrev-3589	168	8	's	's	PART
inlawrev-3589	168	9	personal	personal	ADJ
inlawrev-3589	168	10	apartment	apartment	NOUN
inlawrev-3589	168	11	is	be	AUX
inlawrev-3589	168	12	generally	generally	ADV
inlawrev-3589	168	13	considered	consider	VERB
inlawrev-3589	168	14	to	to	PART
inlawrev-3589	168	15	be	be	AUX
inlawrev-3589	168	16	a	a	DET
inlawrev-3589	168	17	consumption	consumption	NOUN
inlawrev-3589	168	18	expense	expense	NOUN
inlawrev-3589	168	19	,	,	PUNCT
inlawrev-3589	168	20	as	as	SCONJ
inlawrev-3589	168	21	are	be	AUX
inlawrev-3589	168	22	amounts	amount	NOUN
inlawrev-3589	168	23	paid	pay	VERB
inlawrev-3589	168	24	for	for	ADP
inlawrev-3589	168	25	food	food	NOUN
inlawrev-3589	168	26	or	or	CCONJ
inlawrev-3589	168	27	entertainment	entertainment	NOUN
inlawrev-3589	168	28	.	.	PUNCT
inlawrev-3589	169	1	items	item	NOUN
inlawrev-3589	169	2	that	that	PRON
inlawrev-3589	169	3	will	will	AUX
inlawrev-3589	169	4	continue	continue	VERB
inlawrev-3589	169	5	to	to	PART
inlawrev-3589	169	6	provide	provide	VERB
inlawrev-3589	169	7	consumption	consumption	NOUN
inlawrev-3589	169	8	benefits	benefit	NOUN
inlawrev-3589	169	9	beyond	beyond	ADP
inlawrev-3589	169	10	the	the	DET
inlawrev-3589	169	11	current	current	ADJ
inlawrev-3589	169	12	year	year	NOUN
inlawrev-3589	169	13	are	be	AUX
inlawrev-3589	169	14	known	know	VERB
inlawrev-3589	169	15	as	as	ADP
inlawrev-3589	169	16	consumer	consumer	NOUN
inlawrev-3589	169	17	durables	durable	NOUN
inlawrev-3589	169	18	.	.	PUNCT
inlawrev-3589	170	1	if	if	SCONJ
inlawrev-3589	170	2	one	one	PRON
inlawrev-3589	170	3	buys	buy	VERB
inlawrev-3589	170	4	an	an	DET
inlawrev-3589	170	5	apartment	apartment	NOUN
inlawrev-3589	170	6	instead	instead	ADV
inlawrev-3589	170	7	of	of	ADP
inlawrev-3589	170	8	renting	rent	VERB
inlawrev-3589	170	9	it	it	PRON
inlawrev-3589	170	10	,	,	PUNCT
inlawrev-3589	170	11	the	the	DET
inlawrev-3589	170	12	expense	expense	NOUN
inlawrev-3589	170	13	is	be	AUX
inlawrev-3589	170	14	the	the	DET
inlawrev-3589	170	15	purchase	purchase	NOUN
inlawrev-3589	170	16	ofa	ofa	PROPN
inlawrev-3589	170	17	consumer	consumer	NOUN
inlawrev-3589	170	18	durable	durable	ADJ
inlawrev-3589	170	19	because	because	SCONJ
inlawrev-3589	170	20	the	the	DET
inlawrev-3589	170	21	benefits	benefit	NOUN
inlawrev-3589	170	22	of	of	ADP
inlawrev-3589	170	23	the	the	DET
inlawrev-3589	170	24	purchase	purchase	NOUN
inlawrev-3589	170	25	will	will	AUX
inlawrev-3589	170	26	presumably	presumably	ADV
inlawrev-3589	170	27	last	last	VERB
inlawrev-3589	170	28	beyond	beyond	ADP
inlawrev-3589	170	29	the	the	DET
inlawrev-3589	170	30	current	current	ADJ
inlawrev-3589	170	31	year	year	NOUN
inlawrev-3589	170	32	.	.	PUNCT
inlawrev-3589	171	1	as	as	ADP
inlawrev-3589	171	2	with	with	ADP
inlawrev-3589	171	3	regular	regular	ADJ
inlawrev-3589	171	4	consumption	consumption	NOUN
inlawrev-3589	171	5	expenses	expense	NOUN
inlawrev-3589	171	6	,	,	PUNCT
inlawrev-3589	171	7	expenditures	expenditure	NOUN
inlawrev-3589	171	8	for	for	ADP
inlawrev-3589	171	9	consumer	consumer	NOUN
inlawrev-3589	171	10	durables	durable	NOUN
inlawrev-3589	171	11	are	be	AUX
inlawrev-3589	171	12	not	not	PART
inlawrev-3589	171	13	deductible	deductible	ADJ
inlawrev-3589	171	14	because	because	SCONJ
inlawrev-3589	171	15	such	such	ADJ
inlawrev-3589	171	16	expenditures	expenditure	NOUN
inlawrev-3589	171	17	are	be	AUX
inlawrev-3589	171	18	viewed	view	VERB
inlawrev-3589	171	19	as	as	ADP
inlawrev-3589	171	20	not	not	PART
inlawrev-3589	171	21	for	for	ADP
inlawrev-3589	171	22	the	the	DET
inlawrev-3589	171	23	production	production	NOUN
inlawrev-3589	171	24	of	of	ADP
inlawrev-3589	171	25	income^	income^	NOUN
inlawrev-3589	171	26	"	"	PUNCT
inlawrev-3589	171	27	*	*	PUNCT
inlawrev-3589	171	28	but	but	CCONJ
inlawrev-3589	171	29	rather	rather	ADV
inlawrev-3589	171	30	for	for	ADP
inlawrev-3589	171	31	consumption	consumption	NOUN
inlawrev-3589	171	32	.	.	PUNCT
inlawrev-3589	172	1	generally	generally	ADV
inlawrev-3589	172	2	gains	gain	VERB
inlawrev-3589	172	3	on	on	ADP
inlawrev-3589	172	4	the	the	DET
inlawrev-3589	172	5	sale	sale	NOUN
inlawrev-3589	172	6	of	of	ADP
inlawrev-3589	172	7	consumer	consumer	NOUN
inlawrev-3589	172	8	durables	durable	NOUN
inlawrev-3589	172	9	are	be	AUX
inlawrev-3589	172	10	includible	includible	ADJ
inlawrev-3589	172	11	in	in	ADP
inlawrev-3589	172	12	income,^^	income,^^	NOUN
inlawrev-3589	172	13	whereas	whereas	SCONJ
inlawrev-3589	172	14	losses	loss	NOUN
inlawrev-3589	172	15	from	from	ADP
inlawrev-3589	172	16	the	the	DET
inlawrev-3589	172	17	sale	sale	NOUN
inlawrev-3589	172	18	of	of	ADP
inlawrev-3589	172	19	these	these	DET
inlawrev-3589	172	20	assets	asset	NOUN
inlawrev-3589	172	21	are	be	AUX
inlawrev-3589	172	22	not	not	PART
inlawrev-3589	172	23	deductible.^^	deductible.^^	X
inlawrev-3589	173	1	losses	loss	NOUN
inlawrev-3589	173	2	from	from	ADP
inlawrev-3589	173	3	the	the	DET
inlawrev-3589	173	4	sale	sale	NOUN
inlawrev-3589	173	5	ofconsumer	ofconsumer	NOUN
inlawrev-3589	173	6	durables	durable	NOUN
inlawrev-3589	173	7	are	be	AUX
inlawrev-3589	173	8	generally	generally	ADV
inlawrev-3589	173	9	viewed	view	VERB
inlawrev-3589	173	10	as	as	ADP
inlawrev-3589	173	11	consumption	consumption	NOUN
inlawrev-3589	173	12	expenses.^^	expenses.^^	X
inlawrev-3589	173	13	for	for	ADP
inlawrev-3589	173	14	example	example	NOUN
inlawrev-3589	173	15	,	,	PUNCT
inlawrev-3589	173	16	the	the	DET
inlawrev-3589	173	17	reduction	reduction	NOUN
inlawrev-3589	173	18	in	in	ADP
inlawrev-3589	173	19	the	the	DET
inlawrev-3589	173	20	value	value	NOUN
inlawrev-3589	173	21	ofa	ofa	PROPN
inlawrev-3589	173	22	car	car	NOUN
inlawrev-3589	173	23	reflects	reflect	VERB
inlawrev-3589	173	24	the	the	DET
inlawrev-3589	173	25	fact	fact	NOUN
inlawrev-3589	173	26	that	that	SCONJ
inlawrev-3589	173	27	the	the	DET
inlawrev-3589	173	28	amount	amount	NOUN
inlawrev-3589	173	29	of	of	ADP
inlawrev-3589	173	30	consumption	consumption	NOUN
inlawrev-3589	173	31	use	use	NOUN
inlawrev-3589	173	32	remaining	remain	VERB
inlawrev-3589	173	33	has	have	AUX
inlawrev-3589	173	34	decreased	decrease	VERB
inlawrev-3589	173	35	because	because	SCONJ
inlawrev-3589	173	36	some	some	PRON
inlawrev-3589	173	37	of	of	ADP
inlawrev-3589	173	38	it	it	PRON
inlawrev-3589	173	39	has	have	AUX
inlawrev-3589	173	40	been	be	AUX
inlawrev-3589	173	41	used	use	VERB
inlawrev-3589	173	42	by	by	ADP
inlawrev-3589	173	43	the	the	DET
inlawrev-3589	173	44	taxpayer	taxpayer	NOUN
inlawrev-3589	173	45	.	.	PUNCT
inlawrev-3589	174	1	there	there	PRON
inlawrev-3589	174	2	are	be	VERB
inlawrev-3589	174	3	exceptions	exception	NOUN
inlawrev-3589	174	4	to	to	ADP
inlawrev-3589	174	5	the	the	DET
inlawrev-3589	174	6	inclusion	inclusion	NOUN
inlawrev-3589	174	7	ofgain	ofgain	VERB
inlawrev-3589	174	8	on	on	ADP
inlawrev-3589	174	9	consumer	consumer	NOUN
inlawrev-3589	174	10	durables	durable	NOUN
inlawrev-3589	174	11	(	(	PUNCT
inlawrev-3589	174	12	such	such	DET
inlawrev-3589	174	13	the	the	DET
inlawrev-3589	174	14	exclusion	exclusion	NOUN
inlawrev-3589	174	15	for	for	ADP
inlawrev-3589	174	16	the	the	DET
inlawrev-3589	174	17	sale	sale	NOUN
inlawrev-3589	174	18	ofthe	ofthe	NOUN
inlawrev-3589	174	19	house)^^	house)^^	NOUN
inlawrev-3589	174	20	but	but	CCONJ
inlawrev-3589	174	21	the	the	DET
inlawrev-3589	174	22	argument	argument	NOUN
inlawrev-3589	174	23	in	in	ADP
inlawrev-3589	174	24	favor	favor	NOUN
inlawrev-3589	174	25	ofthese	ofthese	ADJ
inlawrev-3589	174	26	provisions	provision	NOUN
inlawrev-3589	174	27	has	have	VERB
inlawrev-3589	174	28	little	little	ADJ
inlawrev-3589	174	29	to	to	PART
inlawrev-3589	174	30	do	do	VERB
inlawrev-3589	174	31	with	with	ADP
inlawrev-3589	174	32	properly	properly	ADV
inlawrev-3589	174	33	measuring	measure	VERB
inlawrev-3589	174	34	income	income	NOUN
inlawrev-3589	174	35	.	.	PUNCT
inlawrev-3589	175	1	these	these	DET
inlawrev-3589	175	2	rules	rule	NOUN
inlawrev-3589	175	3	are	be	AUX
inlawrev-3589	175	4	justified	justify	VERB
inlawrev-3589	175	5	as	as	ADP
inlawrev-3589	175	6	an	an	DET
inlawrev-3589	175	7	attempt	attempt	NOUN
inlawrev-3589	175	8	to	to	PART
inlawrev-3589	175	9	encourage	encourage	VERB
inlawrev-3589	175	10	productive	productive	NOUN
inlawrev-3589	175	11	behavior.^^	behavior.^^	PUNCT
inlawrev-3589	175	12	the	the	DET
inlawrev-3589	175	13	purchase	purchase	NOUN
inlawrev-3589	175	14	ofthese	ofthese	ADJ
inlawrev-3589	175	15	consumer	consumer	NOUN
inlawrev-3589	175	16	durables	durable	NOUN
inlawrev-3589	175	17	in	in	ADP
inlawrev-3589	175	18	essence	essence	NOUN
inlawrev-3589	175	19	receives	receive	VERB
inlawrev-3589	175	20	a	a	DET
inlawrev-3589	175	21	tax	tax	NOUN
inlawrev-3589	175	22	preference	preference	NOUN
inlawrev-3589	175	23	as	as	ADP
inlawrev-3589	175	24	compared	compare	VERB
inlawrev-3589	175	25	with	with	ADP
inlawrev-3589	175	26	renting	rent	VERB
inlawrev-3589	175	27	or	or	CCONJ
inlawrev-3589	175	28	leasing	lease	VERB
inlawrev-3589	175	29	the	the	DET
inlawrev-3589	175	30	same	same	ADJ
inlawrev-3589	175	31	property	property	NOUN
inlawrev-3589	175	32	.	.	PUNCT
inlawrev-3589	176	1	the	the	DET
inlawrev-3589	176	2	tax	tax	NOUN
inlawrev-3589	176	3	preference	preference	NOUN
inlawrev-3589	176	4	results	result	VERB
inlawrev-3589	176	5	because	because	SCONJ
inlawrev-3589	176	6	the	the	DET
inlawrev-3589	176	7	income	income	NOUN
inlawrev-3589	176	8	tax	tax	NOUN
inlawrev-3589	176	9	code	code	NOUN
inlawrev-3589	176	10	does	do	AUX
inlawrev-3589	176	11	not	not	PART
inlawrev-3589	176	12	tax	tax	VERB
inlawrev-3589	176	13	imputed	impute	VERB
inlawrev-3589	176	14	income	income	NOUN
inlawrev-3589	176	15	from	from	ADP
inlawrev-3589	176	16	owning	own	VERB
inlawrev-3589	176	17	a	a	DET
inlawrev-3589	176	18	consumer	consumer	NOUN
inlawrev-3589	176	19	durable	durable	ADJ
inlawrev-3589	176	20	.	.	PUNCT
inlawrev-3589	177	1	to	to	PART
inlawrev-3589	177	2	understand	understand	VERB
inlawrev-3589	177	3	how	how	SCONJ
inlawrev-3589	177	4	this	this	DET
inlawrev-3589	177	5	imputed	imputed	ADJ
inlawrev-3589	177	6	income	income	NOUN
inlawrev-3589	177	7	arises	arise	VERB
inlawrev-3589	177	8	,	,	PUNCT
inlawrev-3589	177	9	one	one	PRON
inlawrev-3589	177	10	has	have	VERB
inlawrev-3589	177	11	to	to	ADP
inlawrev-3589	177	12	32	32	NUM
inlawrev-3589	177	13	.	.	PUNCT
inlawrev-3589	178	1	i.r.c	i.r.c	PROPN
inlawrev-3589	178	2	§	§	PROPN
inlawrev-3589	178	3	§	§	PROPN
inlawrev-3589	178	4	162,212(2000	162,212(2000	NUM
inlawrev-3589	178	5	)	)	PUNCT
inlawrev-3589	178	6	.	.	PUNCT
inlawrev-3589	179	1	33	33	NUM
inlawrev-3589	179	2	.	.	PUNCT
inlawrev-3589	179	3	simons	simon	NOUN
inlawrev-3589	179	4	,	,	PUNCT
inlawrev-3589	179	5	supra	supra	PROPN
inlawrev-3589	179	6	note	note	PROPN
inlawrev-3589	179	7	7	7	NUM
inlawrev-3589	179	8	(	(	PUNCT
inlawrev-3589	179	9	referring	refer	VERB
inlawrev-3589	179	10	to	to	ADP
inlawrev-3589	179	11	the	the	DET
inlawrev-3589	179	12	haig	haig	PROPN
inlawrev-3589	179	13	-	-	PUNCT
inlawrev-3589	179	14	simons	simons	PROPN
inlawrev-3589	179	15	definition	definition	NOUN
inlawrev-3589	179	16	of	of	ADP
inlawrev-3589	179	17	income	income	NOUN
inlawrev-3589	179	18	:	:	PUNCT
inlawrev-3589	179	19	consumption	consumption	NOUN
inlawrev-3589	179	20	plus	plus	CCONJ
inlawrev-3589	179	21	change	change	NOUN
inlawrev-3589	179	22	in	in	ADP
inlawrev-3589	179	23	net	net	ADJ
inlawrev-3589	179	24	wealth	wealth	NOUN
inlawrev-3589	179	25	)	)	PUNCT
inlawrev-3589	179	26	.	.	PUNCT
inlawrev-3589	180	1	34	34	NUM
inlawrev-3589	180	2	.	.	PUNCT
inlawrev-3589	181	1	sanford	sanford	PROPN
inlawrev-3589	181	2	m.	m.	PROPN
inlawrev-3589	181	3	guerin	guerin	PROPN
inlawrev-3589	181	4	&	&	CCONJ
inlawrev-3589	181	5	phillip	phillip	PROPN
inlawrev-3589	181	6	postlewaite	postlewaite	PROPN
inlawrev-3589	181	7	,	,	PUNCT
inlawrev-3589	181	8	federal	federal	ADJ
inlawrev-3589	181	9	income	income	NOUN
inlawrev-3589	181	10	taxation	taxation	NOUN
inlawrev-3589	181	11	715(1	715(1	NUM
inlawrev-3589	181	12	998	998	NUM
inlawrev-3589	181	13	)	)	PUNCT
inlawrev-3589	181	14	.	.	PUNCT
inlawrev-3589	182	1	35	35	NUM
inlawrev-3589	182	2	.	.	X
inlawrev-3589	182	3	mat	mat	NOUN
inlawrev-3589	182	4	716	716	NUM
inlawrev-3589	182	5	.	.	X
inlawrev-3589	183	1	36	36	NUM
inlawrev-3589	183	2	.	.	PUNCT
inlawrev-3589	183	3	i.r.c	i.r.c	NOUN
inlawrev-3589	183	4	.	.	PUNCT
inlawrev-3589	184	1	§	§	PROPN
inlawrev-3589	184	2	262	262	NUM
inlawrev-3589	184	3	(	(	PUNCT
inlawrev-3589	184	4	2000	2000	NUM
inlawrev-3589	184	5	)	)	PUNCT
inlawrev-3589	184	6	.	.	PUNCT
inlawrev-3589	185	1	37	37	NUM
inlawrev-3589	185	2	.	.	PUNCT
inlawrev-3589	186	1	guerin	guerin	PROPN
inlawrev-3589	186	2	&	&	CCONJ
inlawrev-3589	186	3	postlewaite	postlewaite	PROPN
inlawrev-3589	186	4	,	,	PUNCT
inlawrev-3589	186	5	supra	supra	PROPN
inlawrev-3589	186	6	note	note	NOUN
inlawrev-3589	186	7	34	34	NUM
inlawrev-3589	186	8	,	,	PUNCT
inlawrev-3589	186	9	at	at	ADP
inlawrev-3589	186	10	7	7	NUM
inlawrev-3589	186	11	1	1	NUM
inlawrev-3589	186	12	5	5	NUM
inlawrev-3589	186	13	.	.	PUNCT
inlawrev-3589	186	14	38	38	NUM
inlawrev-3589	186	15	.	.	PUNCT
inlawrev-3589	187	1	currently	currently	ADV
inlawrev-3589	187	2	an	an	DET
inlawrev-3589	187	3	individual	individual	ADJ
inlawrev-3589	187	4	taxpayer	taxpayer	NOUN
inlawrev-3589	187	5	can	can	AUX
inlawrev-3589	187	6	exclude	exclude	VERB
inlawrev-3589	187	7	up	up	ADP
inlawrev-3589	187	8	to	to	PART
inlawrev-3589	187	9	$	$	SYM
inlawrev-3589	187	10	250,000	250,000	NUM
inlawrev-3589	187	11	of	of	ADP
inlawrev-3589	187	12	gain	gain	NOUN
inlawrev-3589	187	13	on	on	ADP
inlawrev-3589	187	14	the	the	DET
inlawrev-3589	187	15	sale	sale	NOUN
inlawrev-3589	187	16	of	of	ADP
inlawrev-3589	187	17	a	a	DET
inlawrev-3589	187	18	primary	primary	ADJ
inlawrev-3589	187	19	residence	residence	NOUN
inlawrev-3589	187	20	and	and	CCONJ
inlawrev-3589	187	21	married	married	ADJ
inlawrev-3589	187	22	couples	couple	NOUN
inlawrev-3589	187	23	can	can	AUX
inlawrev-3589	187	24	exclude	exclude	VERB
inlawrev-3589	187	25	up	up	ADP
inlawrev-3589	187	26	to	to	PART
inlawrev-3589	187	27	$	$	SYM
inlawrev-3589	187	28	500,000	500,000	NUM
inlawrev-3589	187	29	of	of	ADP
inlawrev-3589	187	30	gain	gain	NOUN
inlawrev-3589	187	31	.	.	PUNCT
inlawrev-3589	188	1	39	39	NUM
inlawrev-3589	188	2	.	.	PUNCT
inlawrev-3589	189	1	here	here	ADV
inlawrev-3589	189	2	,	,	PUNCT
inlawrev-3589	189	3	to	to	PART
inlawrev-3589	189	4	encourage	encourage	VERB
inlawrev-3589	189	5	home	home	NOUN
inlawrev-3589	189	6	ownership	ownership	NOUN
inlawrev-3589	189	7	;	;	PUNCT
inlawrev-3589	189	8	see	see	VERB
inlawrev-3589	189	9	discussion	discussion	NOUN
inlawrev-3589	189	10	of	of	ADP
inlawrev-3589	189	11	pigouvian	pigouvian	ADJ
inlawrev-3589	189	12	taxes	taxis	NOUN
inlawrev-3589	189	13	infra	infra	NOUN
inlawrev-3589	189	14	part	part	NOUN
inlawrev-3589	189	15	i.c	i.c	PROPN
inlawrev-3589	189	16	.	.	PROPN
inlawrev-3589	189	17	432	432	NUM
inlawrev-3589	189	18	indiana	indiana	PROPN
inlawrev-3589	189	19	law	law	PROPN
inlawrev-3589	189	20	review	review	NOUN
inlawrev-3589	190	1	[	[	X
inlawrev-3589	190	2	vol	vol	NOUN
inlawrev-3589	190	3	.	.	PUNCT
inlawrev-3589	191	1	36:425	36:425	NUM
inlawrev-3589	191	2	view	view	NOUN
inlawrev-3589	191	3	the	the	DET
inlawrev-3589	191	4	purchase	purchase	NOUN
inlawrev-3589	191	5	of	of	ADP
inlawrev-3589	191	6	a	a	DET
inlawrev-3589	191	7	consumer	consumer	NOUN
inlawrev-3589	191	8	durable	durable	ADJ
inlawrev-3589	191	9	as	as	ADP
inlawrev-3589	191	10	a	a	DET
inlawrev-3589	191	11	form	form	NOUN
inlawrev-3589	191	12	of	of	ADP
inlawrev-3589	191	13	investment	investment	NOUN
inlawrev-3589	191	14	.	.	PUNCT
inlawrev-3589	192	1	this	this	DET
inlawrev-3589	192	2	investment	investment	NOUN
inlawrev-3589	192	3	gives	give	VERB
inlawrev-3589	192	4	returns	return	NOUN
inlawrev-3589	192	5	oftwo	oftwo	ADJ
inlawrev-3589	192	6	kinds	kind	NOUN
inlawrev-3589	192	7	.	.	PUNCT
inlawrev-3589	193	1	first	first	ADV
inlawrev-3589	193	2	,	,	PUNCT
inlawrev-3589	193	3	it	it	PRON
inlawrev-3589	193	4	gives	give	VERB
inlawrev-3589	193	5	a	a	DET
inlawrev-3589	193	6	monetary	monetary	ADJ
inlawrev-3589	193	7	return	return	NOUN
inlawrev-3589	193	8	when	when	SCONJ
inlawrev-3589	193	9	and	and	CCONJ
inlawrev-3589	193	10	ifthe	ifthe	PROPN
inlawrev-3589	193	11	asset	asset	NOUN
inlawrev-3589	193	12	is	be	AUX
inlawrev-3589	193	13	sold	sell	VERB
inlawrev-3589	193	14	.	.	PUNCT
inlawrev-3589	194	1	second	second	ADV
inlawrev-3589	194	2	,	,	PUNCT
inlawrev-3589	194	3	it	it	PRON
inlawrev-3589	194	4	gives	give	VERB
inlawrev-3589	194	5	returns	return	NOUN
inlawrev-3589	194	6	in	in	ADP
inlawrev-3589	194	7	the	the	DET
inlawrev-3589	194	8	form	form	NOUN
inlawrev-3589	194	9	ofthe	ofthe	NOUN
inlawrev-3589	194	10	use	use	VERB
inlawrev-3589	194	11	ofthe	ofthe	ADJ
inlawrev-3589	194	12	asset	asset	NOUN
inlawrev-3589	194	13	for	for	ADP
inlawrev-3589	194	14	which	which	PRON
inlawrev-3589	194	15	the	the	DET
inlawrev-3589	194	16	individuals	individual	NOUN
inlawrev-3589	194	17	would	would	AUX
inlawrev-3589	194	18	otherwise	otherwise	ADV
inlawrev-3589	194	19	have	have	VERB
inlawrev-3589	194	20	to	to	PART
inlawrev-3589	194	21	pay	pay	VERB
inlawrev-3589	194	22	.	.	PUNCT
inlawrev-3589	195	1	this	this	DET
inlawrev-3589	195	2	second	second	ADJ
inlawrev-3589	195	3	form	form	NOUN
inlawrev-3589	195	4	ofreturn	ofreturn	NOUN
inlawrev-3589	195	5	is	be	AUX
inlawrev-3589	195	6	equal	equal	ADJ
inlawrev-3589	195	7	to	to	ADP
inlawrev-3589	195	8	the	the	DET
inlawrev-3589	195	9	amount	amount	NOUN
inlawrev-3589	195	10	of	of	ADP
inlawrev-3589	195	11	rent	rent	NOUN
inlawrev-3589	195	12	the	the	DET
inlawrev-3589	195	13	individual	individual	NOUN
inlawrev-3589	195	14	would	would	AUX
inlawrev-3589	195	15	have	have	AUX
inlawrev-3589	195	16	paid	pay	VERB
inlawrev-3589	195	17	to	to	PART
inlawrev-3589	195	18	lease	lease	VERB
inlawrev-3589	195	19	the	the	DET
inlawrev-3589	195	20	item	item	NOUN
inlawrev-3589	195	21	.	.	PUNCT
inlawrev-3589	196	1	this	this	DET
inlawrev-3589	196	2	imputed	impute	VERB
inlawrev-3589	196	3	return	return	NOUN
inlawrev-3589	196	4	is	be	AUX
inlawrev-3589	196	5	generally	generally	ADV
inlawrev-3589	196	6	not	not	PART
inlawrev-3589	196	7	subject	subject	ADJ
inlawrev-3589	196	8	to	to	ADP
inlawrev-3589	196	9	tax	tax	NOUN
inlawrev-3589	196	10	.	.	PUNCT
inlawrev-3589	197	1	because	because	SCONJ
inlawrev-3589	197	2	this	this	DET
inlawrev-3589	197	3	imputed	impute	VERB
inlawrev-3589	197	4	income	income	NOUN
inlawrev-3589	197	5	is	be	AUX
inlawrev-3589	197	6	not	not	PART
inlawrev-3589	197	7	subject	subject	ADJ
inlawrev-3589	197	8	to	to	ADP
inlawrev-3589	197	9	tax	tax	NOUN
inlawrev-3589	197	10	,	,	PUNCT
inlawrev-3589	197	11	the	the	DET
inlawrev-3589	197	12	purchase	purchase	NOUN
inlawrev-3589	197	13	of	of	ADP
inlawrev-3589	197	14	the	the	DET
inlawrev-3589	197	15	asset	asset	NOUN
inlawrev-3589	197	16	is	be	AUX
inlawrev-3589	197	17	tax	tax	NOUN
inlawrev-3589	197	18	-	-	PUNCT
inlawrev-3589	197	19	favored	favor	VERB
inlawrev-3589	197	20	.	.	PUNCT
inlawrev-3589	198	1	to	to	PART
inlawrev-3589	198	2	illustrate	illustrate	VERB
inlawrev-3589	198	3	this	this	PRON
inlawrev-3589	198	4	,	,	PUNCT
inlawrev-3589	198	5	consider	consider	VERB
inlawrev-3589	198	6	two	two	NUM
inlawrev-3589	198	7	hypothetical	hypothetical	ADJ
inlawrev-3589	198	8	taxpayers	taxpayer	NOUN
inlawrev-3589	198	9	.	.	PUNCT
inlawrev-3589	199	1	the	the	DET
inlawrev-3589	199	2	first	first	ADJ
inlawrev-3589	199	3	taxpayer	taxpayer	NOUN
inlawrev-3589	199	4	invests	invest	VERB
inlawrev-3589	199	5	$	$	SYM
inlawrev-3589	199	6	400,000	400,000	NUM
inlawrev-3589	199	7	in	in	ADP
inlawrev-3589	199	8	securities	security	NOUN
inlawrev-3589	199	9	which	which	PRON
inlawrev-3589	199	10	produce	produce	VERB
inlawrev-3589	199	11	a	a	DET
inlawrev-3589	199	12	return	return	NOUN
inlawrev-3589	199	13	of	of	ADP
inlawrev-3589	199	14	1	1	NUM
inlawrev-3589	199	15	0	0	NUM
inlawrev-3589	199	16	%	%	NOUN
inlawrev-3589	199	17	a	a	DET
inlawrev-3589	199	18	year	year	NOUN
inlawrev-3589	199	19	,	,	PUNCT
inlawrev-3589	199	20	and	and	CCONJ
inlawrev-3589	199	21	the	the	DET
inlawrev-3589	199	22	taxpayer	taxpayer	NOUN
inlawrev-3589	199	23	uses	use	VERB
inlawrev-3589	199	24	after	after	ADP
inlawrev-3589	199	25	-	-	PUNCT
inlawrev-3589	199	26	tax	tax	NOUN
inlawrev-3589	199	27	returns	return	NOUN
inlawrev-3589	199	28	to	to	PART
inlawrev-3589	199	29	rent	rent	VERB
inlawrev-3589	199	30	a	a	DET
inlawrev-3589	199	31	house	house	NOUN
inlawrev-3589	199	32	.	.	PUNCT
inlawrev-3589	200	1	if	if	SCONJ
inlawrev-3589	200	2	the	the	DET
inlawrev-3589	200	3	income	income	NOUN
inlawrev-3589	200	4	on	on	ADP
inlawrev-3589	200	5	the	the	DET
inlawrev-3589	200	6	investment	investment	NOUN
inlawrev-3589	200	7	is	be	AUX
inlawrev-3589	200	8	taxed	tax	VERB
inlawrev-3589	200	9	at	at	ADP
inlawrev-3589	200	10	a	a	DET
inlawrev-3589	200	11	30	30	NUM
inlawrev-3589	200	12	%	%	NOUN
inlawrev-3589	200	13	rate	rate	NOUN
inlawrev-3589	200	14	,	,	PUNCT
inlawrev-3589	200	15	then	then	ADV
inlawrev-3589	200	16	the	the	DET
inlawrev-3589	200	17	amount	amount	NOUN
inlawrev-3589	200	18	of	of	ADP
inlawrev-3589	200	19	rent	rent	NOUN
inlawrev-3589	200	20	that	that	SCONJ
inlawrev-3589	200	21	the	the	DET
inlawrev-3589	200	22	securities	security	NOUN
inlawrev-3589	200	23	can	can	AUX
inlawrev-3589	200	24	support	support	VERB
inlawrev-3589	200	25	is	be	AUX
inlawrev-3589	200	26	$	$	SYM
inlawrev-3589	200	27	28,000	28,000	NUM
inlawrev-3589	200	28	(	(	PUNCT
inlawrev-3589	200	29	40,000	40,000	NUM
inlawrev-3589	200	30	x	x	SYM
inlawrev-3589	200	31	.7	.7	PUNCT
inlawrev-3589	200	32	=	=	NOUN
inlawrev-3589	200	33	28,000	28,000	NUM
inlawrev-3589	200	34	)	)	PUNCT
inlawrev-3589	200	35	.	.	PUNCT
inlawrev-3589	201	1	on	on	ADP
inlawrev-3589	201	2	the	the	DET
inlawrev-3589	201	3	other	other	ADJ
inlawrev-3589	201	4	hand	hand	NOUN
inlawrev-3589	201	5	,	,	PUNCT
inlawrev-3589	201	6	consider	consider	VERB
inlawrev-3589	201	7	a	a	DET
inlawrev-3589	201	8	different	different	ADJ
inlawrev-3589	201	9	taxpayer	taxpayer	NOUN
inlawrev-3589	201	10	who	who	PRON
inlawrev-3589	201	11	purchases	purchase	VERB
inlawrev-3589	201	12	the	the	DET
inlawrev-3589	201	13	house	house	NOUN
inlawrev-3589	201	14	for	for	ADP
inlawrev-3589	201	15	$	$	SYM
inlawrev-3589	201	16	400,000	400,000	NUM
inlawrev-3589	201	17	.	.	PUNCT
inlawrev-3589	202	1	"	"	PUNCT
inlawrev-3589	202	2	*	*	NOUN
inlawrev-3589	202	3	°	°	ADP
inlawrev-3589	202	4	the	the	DET
inlawrev-3589	202	5	taxpayer	taxpayer	NOUN
inlawrev-3589	202	6	pays	pay	VERB
inlawrev-3589	202	7	no	no	DET
inlawrev-3589	202	8	tax	tax	NOUN
inlawrev-3589	202	9	on	on	ADP
inlawrev-3589	202	10	the	the	DET
inlawrev-3589	202	11	imputed	impute	VERB
inlawrev-3589	202	12	value	value	NOUN
inlawrev-3589	202	13	ofthe	ofthe	NOUN
inlawrev-3589	202	14	house	house	NOUN
inlawrev-3589	202	15	.	.	PUNCT
inlawrev-3589	203	1	if	if	SCONJ
inlawrev-3589	203	2	the	the	DET
inlawrev-3589	203	3	house	house	NOUN
inlawrev-3589	203	4	earned	earn	VERB
inlawrev-3589	203	5	a	a	DET
inlawrev-3589	203	6	10	10	NUM
inlawrev-3589	203	7	%	%	NOUN
inlawrev-3589	203	8	return	return	NOUN
inlawrev-3589	203	9	as	as	ADV
inlawrev-3589	203	10	well	well	ADV
inlawrev-3589	203	11	,	,	PUNCT
inlawrev-3589	203	12	because	because	SCONJ
inlawrev-3589	203	13	this	this	DET
inlawrev-3589	203	14	return	return	NOUN
inlawrev-3589	203	15	is	be	AUX
inlawrev-3589	203	16	not	not	PART
inlawrev-3589	203	17	taxed	tax	VERB
inlawrev-3589	203	18	,	,	PUNCT
inlawrev-3589	203	19	it	it	PRON
inlawrev-3589	203	20	can	can	AUX
inlawrev-3589	203	21	support	support	VERB
inlawrev-3589	203	22	a	a	DET
inlawrev-3589	203	23	higher	high	ADJ
inlawrev-3589	203	24	rent	rent	NOUN
inlawrev-3589	203	25	of	of	ADP
inlawrev-3589	203	26	$	$	SYM
inlawrev-3589	203	27	40,000	40,000	NUM
inlawrev-3589	203	28	.	.	PUNCT
inlawrev-3589	204	1	the	the	DET
inlawrev-3589	204	2	taxpayer	taxpayer	NOUN
inlawrev-3589	204	3	would	would	AUX
inlawrev-3589	204	4	have	have	VERB
inlawrev-3589	204	5	an	an	DET
inlawrev-3589	204	6	incentive	incentive	NOUN
inlawrev-3589	204	7	to	to	PART
inlawrev-3589	204	8	purchase	purchase	VERB
inlawrev-3589	204	9	a	a	DET
inlawrev-3589	204	10	house	house	NOUN
inlawrev-3589	204	11	rather	rather	ADV
inlawrev-3589	204	12	than	than	ADP
inlawrev-3589	204	13	invest	invest	VERB
inlawrev-3589	204	14	in	in	ADP
inlawrev-3589	204	15	securities	security	NOUN
inlawrev-3589	204	16	and	and	CCONJ
inlawrev-3589	204	17	rent	rent	VERB
inlawrev-3589	204	18	a	a	DET
inlawrev-3589	204	19	house	house	NOUN
inlawrev-3589	204	20	.	.	PUNCT
inlawrev-3589	205	1	"	"	PUNCT
inlawrev-3589	205	2	*	*	PUNCT
inlawrev-3589	205	3	'	'	PUNCT
inlawrev-3589	205	4	one	one	PRON
inlawrev-3589	205	5	might	might	AUX
inlawrev-3589	205	6	initially	initially	ADV
inlawrev-3589	205	7	think	think	VERB
inlawrev-3589	205	8	that	that	SCONJ
inlawrev-3589	205	9	losses	loss	NOUN
inlawrev-3589	205	10	on	on	ADP
inlawrev-3589	205	11	consumer	consumer	NOUN
inlawrev-3589	205	12	durables	durable	NOUN
inlawrev-3589	205	13	should	should	AUX
inlawrev-3589	205	14	be	be	AUX
inlawrev-3589	205	15	deductible	deductible	ADJ
inlawrev-3589	205	16	because	because	SCONJ
inlawrev-3589	205	17	the	the	DET
inlawrev-3589	205	18	total	total	ADJ
inlawrev-3589	205	19	net	net	ADJ
inlawrev-3589	205	20	wealth	wealth	NOUN
inlawrev-3589	205	21	ofthe	ofthe	NOUN
inlawrev-3589	205	22	taxpayer	taxpayer	NOUN
inlawrev-3589	205	23	is	be	AUX
inlawrev-3589	205	24	reduced	reduce	VERB
inlawrev-3589	205	25	by	by	ADP
inlawrev-3589	205	26	such	such	ADJ
inlawrev-3589	205	27	losses	loss	NOUN
inlawrev-3589	205	28	.	.	PUNCT
inlawrev-3589	206	1	however	however	ADV
inlawrev-3589	206	2	,	,	PUNCT
inlawrev-3589	206	3	as	as	SCONJ
inlawrev-3589	206	4	discussed	discuss	VERB
inlawrev-3589	206	5	above	above	ADV
inlawrev-3589	206	6	,	,	PUNCT
inlawrev-3589	206	7	much	much	ADJ
inlawrev-3589	206	8	of	of	ADP
inlawrev-3589	206	9	the	the	DET
inlawrev-3589	206	10	loss	loss	NOUN
inlawrev-3589	206	11	on	on	ADP
inlawrev-3589	206	12	personal	personal	ADJ
inlawrev-3589	206	13	property	property	NOUN
inlawrev-3589	206	14	is	be	AUX
inlawrev-3589	206	15	disallowed	disallow	VERB
inlawrev-3589	206	16	because	because	SCONJ
inlawrev-3589	206	17	the	the	DET
inlawrev-3589	206	18	decrease	decrease	NOUN
inlawrev-3589	206	19	in	in	ADP
inlawrev-3589	206	20	value	value	NOUN
inlawrev-3589	206	21	of	of	ADP
inlawrev-3589	206	22	the	the	DET
inlawrev-3589	206	23	asset	asset	NOUN
inlawrev-3589	206	24	is	be	AUX
inlawrev-3589	206	25	really	really	ADV
inlawrev-3589	206	26	a	a	DET
inlawrev-3589	206	27	consumption	consumption	NOUN
inlawrev-3589	206	28	expense	expense	NOUN
inlawrev-3589	206	29	.	.	PUNCT
inlawrev-3589	207	1	"*^	"*^	NOUN
inlawrev-3589	207	2	therefore	therefore	ADV
inlawrev-3589	207	3	,	,	PUNCT
inlawrev-3589	207	4	any	any	DET
inlawrev-3589	207	5	deduction	deduction	NOUN
inlawrev-3589	207	6	for	for	ADP
inlawrev-3589	207	7	losses	loss	NOUN
inlawrev-3589	207	8	on	on	ADP
inlawrev-3589	207	9	personal	personal	ADJ
inlawrev-3589	207	10	property	property	NOUN
inlawrev-3589	207	11	must	must	AUX
inlawrev-3589	207	12	result	result	VERB
inlawrev-3589	207	13	from	from	ADP
inlawrev-3589	207	14	losses	loss	NOUN
inlawrev-3589	207	15	that	that	PRON
inlawrev-3589	207	16	occur	occur	VERB
inlawrev-3589	207	17	from	from	ADP
inlawrev-3589	207	18	unexpected	unexpected	ADJ
inlawrev-3589	207	19	events	event	NOUN
inlawrev-3589	207	20	rather	rather	ADV
inlawrev-3589	207	21	than	than	ADP
inlawrev-3589	207	22	planned	plan	VERB
inlawrev-3589	207	23	for	for	ADP
inlawrev-3589	207	24	consumption	consumption	NOUN
inlawrev-3589	207	25	.	.	PUNCT
inlawrev-3589	208	1	"*^	"*^	PROPN
inlawrev-3589	208	2	if	if	SCONJ
inlawrev-3589	208	3	one	one	PRON
inlawrev-3589	208	4	suffers	suffer	VERB
inlawrev-3589	208	5	a	a	DET
inlawrev-3589	208	6	loss	loss	NOUN
inlawrev-3589	208	7	that	that	PRON
inlawrev-3589	208	8	does	do	AUX
inlawrev-3589	208	9	not	not	PART
inlawrev-3589	208	10	result	result	VERB
inlawrev-3589	208	11	from	from	ADP
inlawrev-3589	208	12	consumption	consumption	NOUN
inlawrev-3589	208	13	,	,	PUNCT
inlawrev-3589	208	14	that	that	DET
inlawrev-3589	208	15	loss	loss	NOUN
inlawrev-3589	208	16	represents	represent	VERB
inlawrev-3589	208	17	a	a	DET
inlawrev-3589	208	18	reduction	reduction	NOUN
inlawrev-3589	208	19	in	in	ADP
inlawrev-3589	208	20	income	income	NOUN
inlawrev-3589	208	21	.	.	PUNCT
inlawrev-3589	209	1	one	one	PRON
inlawrev-3589	209	2	might	might	AUX
inlawrev-3589	209	3	argue	argue	VERB
inlawrev-3589	209	4	that	that	SCONJ
inlawrev-3589	209	5	,	,	PUNCT
inlawrev-3589	209	6	unlike	unlike	ADP
inlawrev-3589	209	7	property	property	NOUN
inlawrev-3589	209	8	used	use	VERB
inlawrev-3589	209	9	for	for	ADP
inlawrev-3589	209	10	the	the	DET
inlawrev-3589	209	11	production	production	NOUN
inlawrev-3589	209	12	of	of	ADP
inlawrev-3589	209	13	income	income	NOUN
inlawrev-3589	209	14	,	,	PUNCT
inlawrev-3589	209	15	a	a	DET
inlawrev-3589	209	16	large	large	ADJ
inlawrev-3589	209	17	portion	portion	NOUN
inlawrev-3589	209	18	of	of	ADP
inlawrev-3589	209	19	the	the	DET
inlawrev-3589	209	20	returns	return	NOUN
inlawrev-3589	209	21	from	from	ADP
inlawrev-3589	209	22	personal	personal	ADJ
inlawrev-3589	209	23	property	property	NOUN
inlawrev-3589	209	24	are	be	AUX
inlawrev-3589	209	25	not	not	PART
inlawrev-3589	209	26	subject	subject	ADJ
inlawrev-3589	209	27	to	to	ADP
inlawrev-3589	209	28	tax,"*^	tax,"*^	NOUN
inlawrev-3589	209	29	because	because	SCONJ
inlawrev-3589	209	30	there	there	PRON
inlawrev-3589	209	31	is	be	VERB
inlawrev-3589	209	32	no	no	DET
inlawrev-3589	209	33	corresponding	corresponding	ADJ
inlawrev-3589	209	34	casualty	casualty	NOUN
inlawrev-3589	209	35	gain	gain	NOUN
inlawrev-3589	209	36	provision	provision	NOUN
inlawrev-3589	209	37	,	,	PUNCT
inlawrev-3589	209	38	and	and	CCONJ
inlawrev-3589	209	39	allowing	allow	VERB
inlawrev-3589	209	40	the	the	DET
inlawrev-3589	209	41	losses	loss	NOUN
inlawrev-3589	209	42	to	to	PART
inlawrev-3589	209	43	generate	generate	VERB
inlawrev-3589	209	44	tax	tax	NOUN
inlawrev-3589	209	45	benefits	benefit	NOUN
inlawrev-3589	209	46	would	would	AUX
inlawrev-3589	209	47	create	create	VERB
inlawrev-3589	209	48	an	an	DET
inlawrev-3589	209	49	asymmetrical	asymmetrical	ADJ
inlawrev-3589	209	50	treatment	treatment	NOUN
inlawrev-3589	209	51	of	of	ADP
inlawrev-3589	209	52	gains	gain	NOUN
inlawrev-3589	209	53	and	and	CCONJ
inlawrev-3589	209	54	losses	loss	NOUN
inlawrev-3589	209	55	on	on	ADP
inlawrev-3589	209	56	personal	personal	ADJ
inlawrev-3589	209	57	property	property	NOUN
inlawrev-3589	209	58	.	.	PUNCT
inlawrev-3589	210	1	however	however	ADV
inlawrev-3589	210	2	,	,	PUNCT
inlawrev-3589	210	3	if	if	SCONJ
inlawrev-3589	210	4	the	the	DET
inlawrev-3589	210	5	consumer	consumer	NOUN
inlawrev-3589	210	6	durable	durable	NOUN
inlawrev-3589	210	7	is	be	AUX
inlawrev-3589	210	8	sold	sell	VERB
inlawrev-3589	210	9	at	at	ADP
inlawrev-3589	210	10	a	a	DET
inlawrev-3589	210	11	gain	gain	NOUN
inlawrev-3589	210	12	,	,	PUNCT
inlawrev-3589	210	13	this	this	DET
inlawrev-3589	210	14	gain	gain	NOUN
inlawrev-3589	210	15	generally	generally	ADV
inlawrev-3589	210	16	will	will	AUX
inlawrev-3589	210	17	be	be	AUX
inlawrev-3589	210	18	taxed	tax	VERB
inlawrev-3589	210	19	and	and	CCONJ
inlawrev-3589	210	20	so	so	ADV
inlawrev-3589	210	21	,	,	PUNCT
inlawrev-3589	210	22	strictly	strictly	ADV
inlawrev-3589	210	23	speaking	speak	VERB
inlawrev-3589	210	24	,	,	PUNCT
inlawrev-3589	210	25	it	it	PRON
inlawrev-3589	210	26	is	be	AUX
inlawrev-3589	210	27	not	not	PART
inlawrev-3589	210	28	true	true	ADJ
inlawrev-3589	210	29	that	that	SCONJ
inlawrev-3589	210	30	casualty	casualty	NOUN
inlawrev-3589	210	31	gains	gain	NOUN
inlawrev-3589	210	32	always	always	ADV
inlawrev-3589	210	33	escape	escape	VERB
inlawrev-3589	210	34	taxation	taxation	NOUN
inlawrev-3589	210	35	.	.	PUNCT
inlawrev-3589	211	1	"*^	"*^	NOUN
inlawrev-3589	211	2	there	there	PRON
inlawrev-3589	211	3	may	may	AUX
inlawrev-3589	211	4	be	be	AUX
inlawrev-3589	211	5	a	a	DET
inlawrev-3589	211	6	timing	timing	NOUN
inlawrev-3589	211	7	advantage	advantage	NOUN
inlawrev-3589	211	8	to	to	ADP
inlawrev-3589	211	9	the	the	DET
inlawrev-3589	211	10	40	40	NUM
inlawrev-3589	211	11	.	.	PUNCT
inlawrev-3589	212	1	the	the	DET
inlawrev-3589	212	2	analysis	analysis	NOUN
inlawrev-3589	212	3	here	here	ADV
inlawrev-3589	212	4	assumes	assume	VERB
inlawrev-3589	212	5	an	an	DET
inlawrev-3589	212	6	efficient	efficient	ADJ
inlawrev-3589	212	7	investment	investment	NOUN
inlawrev-3589	212	8	market	market	NOUN
inlawrev-3589	212	9	.	.	PUNCT
inlawrev-3589	213	1	that	that	PRON
inlawrev-3589	213	2	is	is	ADV
inlawrev-3589	213	3	,	,	PUNCT
inlawrev-3589	213	4	ifhousing	ifhouse	VERB
inlawrev-3589	213	5	assets	asset	NOUN
inlawrev-3589	213	6	have	have	VERB
inlawrev-3589	213	7	lower	low	ADJ
inlawrev-3589	213	8	returns	return	NOUN
inlawrev-3589	213	9	,	,	PUNCT
inlawrev-3589	213	10	then	then	ADV
inlawrev-3589	213	11	they	they	PRON
inlawrev-3589	213	12	have	have	VERB
inlawrev-3589	213	13	lower	low	ADJ
inlawrev-3589	213	14	risks	risk	NOUN
inlawrev-3589	213	15	,	,	PUNCT
inlawrev-3589	213	16	and	and	CCONJ
inlawrev-3589	213	17	ifcorporate	ifcorporate	VERB
inlawrev-3589	213	18	stocks	stock	NOUN
inlawrev-3589	213	19	have	have	VERB
inlawrev-3589	213	20	higher	high	ADJ
inlawrev-3589	213	21	returns	return	NOUN
inlawrev-3589	213	22	,	,	PUNCT
inlawrev-3589	213	23	they	they	PRON
inlawrev-3589	213	24	thus	thus	ADV
inlawrev-3589	213	25	have	have	VERB
inlawrev-3589	213	26	higher	high	ADJ
inlawrev-3589	213	27	risks	risk	NOUN
inlawrev-3589	213	28	.	.	PUNCT
inlawrev-3589	214	1	41	41	NUM
inlawrev-3589	214	2	.	.	PUNCT
inlawrev-3589	215	1	the	the	DET
inlawrev-3589	215	2	united	united	PROPN
inlawrev-3589	215	3	kingdom	kingdom	PROPN
inlawrev-3589	215	4	experimented	experiment	VERB
inlawrev-3589	215	5	with	with	ADP
inlawrev-3589	215	6	taxing	tax	VERB
inlawrev-3589	215	7	the	the	DET
inlawrev-3589	215	8	imputed	imputed	ADJ
inlawrev-3589	215	9	income	income	NOUN
inlawrev-3589	215	10	from	from	ADP
inlawrev-3589	215	11	housing	housing	NOUN
inlawrev-3589	215	12	,	,	PUNCT
inlawrev-3589	215	13	but	but	CCONJ
inlawrev-3589	215	14	this	this	PRON
inlawrev-3589	215	15	was	be	AUX
inlawrev-3589	215	16	very	very	ADV
inlawrev-3589	215	17	unpopular	unpopular	ADJ
inlawrev-3589	215	18	and	and	CCONJ
inlawrev-3589	215	19	was	be	AUX
inlawrev-3589	215	20	repealed	repeal	VERB
inlawrev-3589	215	21	.	.	PUNCT
inlawrev-3589	216	1	see	see	VERB
inlawrev-3589	216	2	joseph	joseph	PROPN
inlawrev-3589	216	3	m.	m.	PROPN
inlawrev-3589	216	4	dodge	dodge	PROPN
inlawrev-3589	216	5	,	,	PUNCT
inlawrev-3589	216	6	the	the	DET
inlawrev-3589	216	7	logic	logic	NOUN
inlawrev-3589	216	8	of	of	ADP
inlawrev-3589	216	9	tax	tax	NOUN
inlawrev-3589	216	10	312	312	NUM
inlawrev-3589	216	11	-	-	SYM
inlawrev-3589	216	12	13	13	NUM
inlawrev-3589	216	13	(	(	PUNCT
inlawrev-3589	216	14	1989	1989	NUM
inlawrev-3589	216	15	)	)	PUNCT
inlawrev-3589	216	16	.	.	PUNCT
inlawrev-3589	217	1	what	what	PRON
inlawrev-3589	217	2	will	will	AUX
inlawrev-3589	217	3	likely	likely	ADV
inlawrev-3589	217	4	happen	happen	VERB
inlawrev-3589	217	5	in	in	ADP
inlawrev-3589	217	6	the	the	DET
inlawrev-3589	217	7	situation	situation	NOUN
inlawrev-3589	217	8	in	in	ADP
inlawrev-3589	217	9	the	the	DET
inlawrev-3589	217	10	example	example	NOUN
inlawrev-3589	217	11	is	be	AUX
inlawrev-3589	217	12	that	that	SCONJ
inlawrev-3589	217	13	the	the	DET
inlawrev-3589	217	14	taxpayer	taxpayer	NOUN
inlawrev-3589	217	15	will	will	AUX
inlawrev-3589	217	16	invest	invest	VERB
inlawrev-3589	217	17	in	in	ADP
inlawrev-3589	217	18	housing	housing	NOUN
inlawrev-3589	217	19	until	until	ADP
inlawrev-3589	217	20	the	the	DET
inlawrev-3589	217	21	return	return	NOUN
inlawrev-3589	217	22	on	on	ADP
inlawrev-3589	217	23	housing	housing	NOUN
inlawrev-3589	217	24	drops	drop	NOUN
inlawrev-3589	217	25	to	to	ADP
inlawrev-3589	217	26	the	the	DET
inlawrev-3589	217	27	after	after	ADP
inlawrev-3589	217	28	-	-	PUNCT
inlawrev-3589	217	29	tax	tax	NOUN
inlawrev-3589	217	30	rate	rate	NOUN
inlawrev-3589	217	31	of	of	ADP
inlawrev-3589	217	32	other	other	ADJ
inlawrev-3589	217	33	assets	asset	NOUN
inlawrev-3589	217	34	.	.	PUNCT
inlawrev-3589	218	1	see	see	VERB
inlawrev-3589	218	2	boris	boris	PROPN
inlawrev-3589	218	3	bittker	bittker	PROPN
inlawrev-3589	218	4	,	,	PUNCT
inlawrev-3589	218	5	equity	equity	NOUN
inlawrev-3589	218	6	,	,	PUNCT
inlawrev-3589	218	7	efficiency	efficiency	NOUN
inlawrev-3589	218	8	and	and	CCONJ
inlawrev-3589	218	9	income	income	NOUN
inlawrev-3589	218	10	tax	tax	NOUN
inlawrev-3589	218	11	theory	theory	NOUN
inlawrev-3589	218	12	:	:	PUNCT
inlawrev-3589	218	13	do	do	AUX
inlawrev-3589	218	14	misallocations	misallocation	NOUN
inlawrev-3589	218	15	drive	drive	VERB
inlawrev-3589	218	16	out	out	ADP
inlawrev-3589	218	17	inequities	inequity	NOUN
inlawrev-3589	218	18	?	?	PUNCT
inlawrev-3589	218	19	,	,	PUNCT
inlawrev-3589	218	20	16	16	NUM
inlawrev-3589	218	21	san	san	PROPN
inlawrev-3589	218	22	diego	diego	PROPN
inlawrev-3589	218	23	l.	l.	PROPN
inlawrev-3589	218	24	rev	rev	PROPN
inlawrev-3589	218	25	.	.	PROPN
inlawrev-3589	219	1	735(1979	735(1979	NUM
inlawrev-3589	219	2	)	)	PUNCT
inlawrev-3589	219	3	.	.	PUNCT
inlawrev-3589	220	1	42	42	NUM
inlawrev-3589	220	2	.	.	PUNCT
inlawrev-3589	221	1	i	i	PRON
inlawrev-3589	221	2	d.	d.	PROPN
inlawrev-3589	221	3	43	43	NUM
inlawrev-3589	221	4	.	.	PUNCT
inlawrev-3589	222	1	guerin	guerin	PROPN
inlawrev-3589	222	2	&	&	CCONJ
inlawrev-3589	222	3	postlewaite	postlewaite	PROPN
inlawrev-3589	222	4	,	,	PUNCT
inlawrev-3589	222	5	5wpra	5wpra	PROPN
inlawrev-3589	222	6	note	note	NOUN
inlawrev-3589	222	7	34	34	NUM
inlawrev-3589	222	8	.	.	NOUN
inlawrev-3589	222	9	44	44	NUM
inlawrev-3589	222	10	.	.	PUNCT
inlawrev-3589	223	1	utz	utz	PROPN
inlawrev-3589	223	2	,	,	PUNCT
inlawrev-3589	223	3	.supra	.supra	PUNCT
inlawrev-3589	223	4	note	note	NOUN
inlawrev-3589	223	5	17	17	NUM
inlawrev-3589	223	6	.	.	PUNCT
inlawrev-3589	224	1	45	45	NUM
inlawrev-3589	224	2	.	.	PUNCT
inlawrev-3589	225	1	ifthe	ifthe	PROPN
inlawrev-3589	225	2	item	item	PROPN
inlawrev-3589	225	3	is	be	AUX
inlawrev-3589	225	4	never	never	ADV
inlawrev-3589	225	5	sold	sell	VERB
inlawrev-3589	225	6	,	,	PUNCT
inlawrev-3589	225	7	it	it	PRON
inlawrev-3589	225	8	will	will	AUX
inlawrev-3589	225	9	not	not	PART
inlawrev-3589	225	10	be	be	AUX
inlawrev-3589	225	11	taxed	tax	VERB
inlawrev-3589	225	12	,	,	PUNCT
inlawrev-3589	225	13	but	but	CCONJ
inlawrev-3589	225	14	then	then	ADV
inlawrev-3589	225	15	has	have	VERB
inlawrev-3589	225	16	the	the	DET
inlawrev-3589	225	17	taxpayer	taxpayer	NOUN
inlawrev-3589	225	18	in	in	ADP
inlawrev-3589	225	19	fact	fact	NOUN
inlawrev-3589	225	20	experienced	experience	VERB
inlawrev-3589	225	21	2003	2003	NUM
inlawrev-3589	225	22	]	]	PUNCT
inlawrev-3589	225	23	income	income	NOUN
inlawrev-3589	225	24	tax	tax	NOUN
inlawrev-3589	225	25	as	as	ADP
inlawrev-3589	225	26	implicit	implicit	ADJ
inlawrev-3589	225	27	insurance	insurance	NOUN
inlawrev-3589	225	28	433	433	NUM
inlawrev-3589	225	29	way	way	NOUN
inlawrev-3589	225	30	gains	gain	NOUN
inlawrev-3589	225	31	versus	versus	ADP
inlawrev-3589	225	32	losses	loss	NOUN
inlawrev-3589	225	33	are	be	AUX
inlawrev-3589	225	34	treated	treat	VERB
inlawrev-3589	225	35	,	,	PUNCT
inlawrev-3589	225	36	in	in	SCONJ
inlawrev-3589	225	37	that	that	SCONJ
inlawrev-3589	225	38	such	such	ADJ
inlawrev-3589	225	39	gains	gain	NOUN
inlawrev-3589	225	40	are	be	AUX
inlawrev-3589	225	41	included	include	VERB
inlawrev-3589	225	42	only	only	ADV
inlawrev-3589	225	43	when	when	SCONJ
inlawrev-3589	225	44	the	the	DET
inlawrev-3589	225	45	property	property	NOUN
inlawrev-3589	225	46	is	be	AUX
inlawrev-3589	225	47	sold	sell	VERB
inlawrev-3589	225	48	,	,	PUNCT
inlawrev-3589	225	49	whereas	whereas	SCONJ
inlawrev-3589	225	50	casualty	casualty	NOUN
inlawrev-3589	225	51	losses	loss	NOUN
inlawrev-3589	225	52	are	be	AUX
inlawrev-3589	225	53	deductible	deductible	ADJ
inlawrev-3589	225	54	in	in	ADP
inlawrev-3589	225	55	the	the	DET
inlawrev-3589	225	56	year	year	NOUN
inlawrev-3589	225	57	in	in	ADP
inlawrev-3589	225	58	which	which	PRON
inlawrev-3589	225	59	they	they	PRON
inlawrev-3589	225	60	occur	occur	VERB
inlawrev-3589	225	61	.	.	PUNCT
inlawrev-3589	226	1	however	however	ADV
inlawrev-3589	226	2	,	,	PUNCT
inlawrev-3589	226	3	such	such	ADJ
inlawrev-3589	226	4	gains	gain	NOUN
inlawrev-3589	226	5	are	be	AUX
inlawrev-3589	226	6	taxed	tax	VERB
inlawrev-3589	226	7	;	;	PUNCT
inlawrev-3589	226	8	therefore	therefore	ADV
inlawrev-3589	226	9	,	,	PUNCT
inlawrev-3589	226	10	there	there	PRON
inlawrev-3589	226	11	is	be	VERB
inlawrev-3589	226	12	no	no	DET
inlawrev-3589	226	13	inconsistency	inconsistency	NOUN
inlawrev-3589	226	14	.	.	PUNCT
inlawrev-3589	227	1	"*^	"*^	NOUN
inlawrev-3589	228	1	the	the	DET
inlawrev-3589	228	2	notion	notion	NOUN
inlawrev-3589	228	3	behind	behind	ADP
inlawrev-3589	228	4	the	the	DET
inlawrev-3589	228	5	rules	rule	NOUN
inlawrev-3589	228	6	for	for	ADP
inlawrev-3589	228	7	the	the	DET
inlawrev-3589	228	8	casualty	casualty	NOUN
inlawrev-3589	228	9	loss	loss	NOUN
inlawrev-3589	228	10	deduction	deduction	NOUN
inlawrev-3589	228	11	is	be	AUX
inlawrev-3589	228	12	that	that	SCONJ
inlawrev-3589	228	13	once	once	SCONJ
inlawrev-3589	228	14	the	the	DET
inlawrev-3589	228	15	loss	loss	NOUN
inlawrev-3589	228	16	exceeds	exceed	VERB
inlawrev-3589	228	17	the	the	DET
inlawrev-3589	228	18	consumption	consumption	NOUN
inlawrev-3589	228	19	use	use	VERB
inlawrev-3589	228	20	ofthe	ofthe	ADJ
inlawrev-3589	228	21	property	property	NOUN
inlawrev-3589	228	22	,	,	PUNCT
inlawrev-3589	228	23	loss	loss	NOUN
inlawrev-3589	228	24	really	really	ADV
inlawrev-3589	228	25	represents	represent	VERB
inlawrev-3589	228	26	a	a	DET
inlawrev-3589	228	27	loss	loss	NOUN
inlawrev-3589	228	28	in	in	ADP
inlawrev-3589	228	29	net	net	ADJ
inlawrev-3589	228	30	wealth	wealth	NOUN
inlawrev-3589	228	31	,	,	PUNCT
inlawrev-3589	228	32	and	and	CCONJ
inlawrev-3589	228	33	so	so	ADV
inlawrev-3589	228	34	should	should	AUX
inlawrev-3589	228	35	be	be	AUX
inlawrev-3589	228	36	allowed	allow	VERB
inlawrev-3589	228	37	as	as	ADP
inlawrev-3589	228	38	a	a	DET
inlawrev-3589	228	39	net	net	ADJ
inlawrev-3589	228	40	deduction	deduction	NOUN
inlawrev-3589	228	41	.	.	PUNCT
inlawrev-3589	229	1	the	the	DET
inlawrev-3589	229	2	mechanics	mechanic	NOUN
inlawrev-3589	229	3	ofthis	ofthi	VERB
inlawrev-3589	229	4	provision	provision	NOUN
inlawrev-3589	229	5	are	be	AUX
inlawrev-3589	229	6	that	that	SCONJ
inlawrev-3589	229	7	,	,	PUNCT
inlawrev-3589	229	8	to	to	ADP
inlawrev-3589	229	9	the	the	DET
inlawrev-3589	229	10	extent	extent	NOUN
inlawrev-3589	229	11	that	that	SCONJ
inlawrev-3589	229	12	the	the	DET
inlawrev-3589	229	13	total	total	ADJ
inlawrev-3589	229	14	casualty	casualty	NOUN
inlawrev-3589	229	15	losses	loss	NOUN
inlawrev-3589	229	16	for	for	ADP
inlawrev-3589	229	17	the	the	DET
inlawrev-3589	229	18	year	year	NOUN
inlawrev-3589	229	19	exceed	exceed	VERB
inlawrev-3589	229	20	10	10	NUM
inlawrev-3589	229	21	%	%	NOUN
inlawrev-3589	229	22	ofthe	ofthe	NOUN
inlawrev-3589	229	23	adjusted	adjust	VERB
inlawrev-3589	229	24	gross	gross	ADJ
inlawrev-3589	229	25	income,"^^	income,"^^	NOUN
inlawrev-3589	229	26	these	these	DET
inlawrev-3589	229	27	losses	loss	NOUN
inlawrev-3589	229	28	can	can	AUX
inlawrev-3589	229	29	be	be	AUX
inlawrev-3589	229	30	deducted	deduct	VERB
inlawrev-3589	229	31	.	.	PUNCT
inlawrev-3589	230	1	furthermore	furthermore	ADV
inlawrev-3589	230	2	,	,	PUNCT
inlawrev-3589	230	3	each	each	DET
inlawrev-3589	230	4	casualty	casualty	NOUN
inlawrev-3589	230	5	loss	loss	NOUN
inlawrev-3589	230	6	is	be	AUX
inlawrev-3589	230	7	deductible	deductible	ADJ
inlawrev-3589	230	8	only	only	ADV
inlawrev-3589	230	9	to	to	ADP
inlawrev-3589	230	10	the	the	DET
inlawrev-3589	230	11	extent	extent	NOUN
inlawrev-3589	230	12	that	that	SCONJ
inlawrev-3589	230	13	it	it	PRON
inlawrev-3589	230	14	exceeds	exceed	VERB
inlawrev-3589	230	15	$	$	SYM
inlawrev-3589	230	16	1	1	NUM
inlawrev-3589	230	17	00	00	NUM
inlawrev-3589	230	18	.	.	PUNCT
inlawrev-3589	231	1	"	"	PUNCT
inlawrev-3589	231	2	*	*	PUNCT
inlawrev-3589	231	3	*	*	PUNCT
inlawrev-3589	231	4	the	the	DET
inlawrev-3589	231	5	loss	loss	NOUN
inlawrev-3589	231	6	must	must	AUX
inlawrev-3589	231	7	be	be	AUX
inlawrev-3589	231	8	the	the	DET
inlawrev-3589	231	9	result	result	NOUN
inlawrev-3589	231	10	ofsome	ofsome	ADJ
inlawrev-3589	231	11	sudden	sudden	ADV
inlawrev-3589	231	12	and	and	CCONJ
inlawrev-3589	231	13	unexpected	unexpected	ADJ
inlawrev-3589	231	14	event	event	NOUN
inlawrev-3589	231	15	such	such	ADJ
inlawrev-3589	231	16	as	as	ADP
inlawrev-3589	231	17	theft	theft	NOUN
inlawrev-3589	231	18	,	,	PUNCT
inlawrev-3589	231	19	hurricane	hurricane	NOUN
inlawrev-3589	231	20	,	,	PUNCT
inlawrev-3589	231	21	flood	flood	NOUN
inlawrev-3589	231	22	,	,	PUNCT
inlawrev-3589	231	23	earthquake	earthquake	NOUN
inlawrev-3589	231	24	,	,	PUNCT
inlawrev-3589	231	25	or	or	CCONJ
inlawrev-3589	231	26	terrorist	terrorist	ADJ
inlawrev-3589	231	27	attack	attack	NOUN
inlawrev-3589	231	28	.	.	PUNCT
inlawrev-3589	232	1	"*^	"*^	PUNCT
inlawrev-3589	232	2	to	to	ADP
inlawrev-3589	232	3	the	the	DET
inlawrev-3589	232	4	extent	extent	NOUN
inlawrev-3589	232	5	the	the	DET
inlawrev-3589	232	6	loss	loss	NOUN
inlawrev-3589	232	7	is	be	AUX
inlawrev-3589	232	8	covered	cover	VERB
inlawrev-3589	232	9	by	by	ADP
inlawrev-3589	232	10	insurance	insurance	NOUN
inlawrev-3589	232	11	,	,	PUNCT
inlawrev-3589	232	12	it	it	PRON
inlawrev-3589	232	13	is	be	AUX
inlawrev-3589	232	14	not	not	PART
inlawrev-3589	232	15	deductible.^^	deductible.^^	NUM
inlawrev-3589	233	1	the	the	DET
inlawrev-3589	233	2	cost	cost	NOUN
inlawrev-3589	233	3	ofinsurance	ofinsurance	NOUN
inlawrev-3589	233	4	for	for	ADP
inlawrev-3589	233	5	losses	loss	NOUN
inlawrev-3589	233	6	on	on	ADP
inlawrev-3589	233	7	such	such	ADJ
inlawrev-3589	233	8	property	property	NOUN
inlawrev-3589	233	9	is	be	AUX
inlawrev-3589	233	10	not	not	PART
inlawrev-3589	233	11	deductible.^	deductible.^	NOUN
inlawrev-3589	233	12	'	'	PUNCT
inlawrev-3589	233	13	rather	rather	ADV
inlawrev-3589	233	14	,	,	PUNCT
inlawrev-3589	233	15	this	this	DET
inlawrev-3589	233	16	cost	cost	NOUN
inlawrev-3589	233	17	is	be	AUX
inlawrev-3589	233	18	viewed	view	VERB
inlawrev-3589	233	19	as	as	ADP
inlawrev-3589	233	20	a	a	DET
inlawrev-3589	233	21	consumption	consumption	NOUN
inlawrev-3589	233	22	expense	expense	NOUN
inlawrev-3589	233	23	.	.	PUNCT
inlawrev-3589	234	1	to	to	PART
inlawrev-3589	234	2	compensate	compensate	VERB
inlawrev-3589	234	3	a	a	DET
inlawrev-3589	234	4	deductible	deductible	ADJ
inlawrev-3589	234	5	loss	loss	NOUN
inlawrev-3589	234	6	would	would	AUX
inlawrev-3589	234	7	be	be	AUX
inlawrev-3589	234	8	illogical	illogical	ADJ
inlawrev-3589	234	9	.	.	PUNCT
inlawrev-3589	235	1	the	the	DET
inlawrev-3589	235	2	insurance	insurance	NOUN
inlawrev-3589	235	3	premium	premium	NOUN
inlawrev-3589	235	4	is	be	AUX
inlawrev-3589	235	5	simply	simply	ADV
inlawrev-3589	235	6	the	the	DET
inlawrev-3589	235	7	expected	expect	VERB
inlawrev-3589	235	8	value	value	NOUN
inlawrev-3589	235	9	of	of	ADP
inlawrev-3589	235	10	the	the	DET
inlawrev-3589	235	11	loss	loss	NOUN
inlawrev-3589	235	12	.	.	PUNCT
inlawrev-3589	236	1	because	because	SCONJ
inlawrev-3589	236	2	such	such	ADJ
inlawrev-3589	236	3	losses	loss	NOUN
inlawrev-3589	236	4	may	may	AUX
inlawrev-3589	236	5	be	be	AUX
inlawrev-3589	236	6	deductible^^	deductible^^	ADJ
inlawrev-3589	236	7	but	but	CCONJ
inlawrev-3589	236	8	insurance	insurance	NOUN
inlawrev-3589	236	9	premiums	premium	NOUN
inlawrev-3589	236	10	are	be	AUX
inlawrev-3589	236	11	not	not	PART
inlawrev-3589	236	12	,	,	PUNCT
inlawrev-3589	236	13	the	the	DET
inlawrev-3589	236	14	tax	tax	NOUN
inlawrev-3589	236	15	rules	rule	NOUN
inlawrev-3589	236	16	encourage	encourage	VERB
inlawrev-3589	236	17	self	self	NOUN
inlawrev-3589	236	18	-	-	PUNCT
inlawrev-3589	236	19	insurance	insurance	NOUN
inlawrev-3589	236	20	ofthese	ofthese	ADJ
inlawrev-3589	236	21	losses	loss	NOUN
inlawrev-3589	236	22	.	.	PUNCT
inlawrev-3589	237	1	this	this	DET
inlawrev-3589	237	2	rule	rule	NOUN
inlawrev-3589	237	3	might	might	AUX
inlawrev-3589	237	4	decrease	decrease	VERB
inlawrev-3589	237	5	the	the	DET
inlawrev-3589	237	6	desire	desire	NOUN
inlawrev-3589	237	7	of	of	ADP
inlawrev-3589	237	8	individuals	individual	NOUN
inlawrev-3589	237	9	to	to	PART
inlawrev-3589	237	10	take	take	VERB
inlawrev-3589	237	11	out	out	ADP
inlawrev-3589	237	12	insurance	insurance	NOUN
inlawrev-3589	237	13	because	because	SCONJ
inlawrev-3589	237	14	ofthe	ofthe	ADJ
inlawrev-3589	237	15	insurance	insurance	NOUN
inlawrev-3589	237	16	provided	provide	VERB
inlawrev-3589	237	17	by	by	ADP
inlawrev-3589	237	18	the	the	DET
inlawrev-3589	237	19	tax	tax	NOUN
inlawrev-3589	237	20	system.^^	system.^^	NOUN
inlawrev-3589	237	21	to	to	PART
inlawrev-3589	237	22	illustrate	illustrate	VERB
inlawrev-3589	237	23	,	,	PUNCT
inlawrev-3589	237	24	assume	assume	VERB
inlawrev-3589	237	25	the	the	DET
inlawrev-3589	237	26	taxpayer	taxpayer	NOUN
inlawrev-3589	237	27	has	have	VERB
inlawrev-3589	237	28	an	an	DET
inlawrev-3589	237	29	asset	asset	NOUN
inlawrev-3589	237	30	worth	worth	ADJ
inlawrev-3589	237	31	$	$	SYM
inlawrev-3589	237	32	100	100	NUM
inlawrev-3589	237	33	but	but	CCONJ
inlawrev-3589	237	34	which	which	PRON
inlawrev-3589	237	35	has	have	VERB
inlawrev-3589	237	36	a	a	DET
inlawrev-3589	237	37	10	10	NUM
inlawrev-3589	237	38	%	%	NOUN
inlawrev-3589	237	39	risk	risk	NOUN
inlawrev-3589	237	40	of	of	ADP
inlawrev-3589	237	41	loss	loss	NOUN
inlawrev-3589	237	42	with	with	ADP
inlawrev-3589	237	43	a	a	DET
inlawrev-3589	237	44	$	$	SYM
inlawrev-3589	237	45	100	100	NUM
inlawrev-3589	237	46	replacement	replacement	NOUN
inlawrev-3589	237	47	cost.^	cost.^	NOUN
inlawrev-3589	237	48	"	"	PUNCT
inlawrev-3589	237	49	*	*	PUNCT
inlawrev-3589	237	50	the	the	DET
inlawrev-3589	237	51	expected	expected	ADJ
inlawrev-3589	237	52	real	real	ADJ
inlawrev-3589	237	53	cost	cost	NOUN
inlawrev-3589	237	54	of	of	ADP
inlawrev-3589	237	55	the	the	DET
inlawrev-3589	237	56	asset	asset	NOUN
inlawrev-3589	237	57	is	be	AUX
inlawrev-3589	237	58	then	then	ADV
inlawrev-3589	237	59	$	$	SYM
inlawrev-3589	237	60	100	100	NUM
inlawrev-3589	237	61	+	+	CCONJ
inlawrev-3589	237	62	$	$	SYM
inlawrev-3589	237	63	10	10	NUM
inlawrev-3589	237	64	(	(	PUNCT
inlawrev-3589	237	65	10	10	NUM
inlawrev-3589	237	66	%	%	NOUN
inlawrev-3589	237	67	of	of	ADP
inlawrev-3589	237	68	$	$	SYM
inlawrev-3589	237	69	100	100	NUM
inlawrev-3589	237	70	)	)	PUNCT
inlawrev-3589	237	71	.	.	PUNCT
inlawrev-3589	238	1	the	the	DET
inlawrev-3589	238	2	alternate	alternate	ADJ
inlawrev-3589	238	3	way	way	NOUN
inlawrev-3589	238	4	to	to	PART
inlawrev-3589	238	5	address	address	VERB
inlawrev-3589	238	6	the	the	DET
inlawrev-3589	238	7	cost	cost	NOUN
inlawrev-3589	238	8	is	be	AUX
inlawrev-3589	238	9	to	to	PART
inlawrev-3589	238	10	insure	insure	VERB
inlawrev-3589	238	11	the	the	DET
inlawrev-3589	238	12	loss	loss	NOUN
inlawrev-3589	238	13	,	,	PUNCT
inlawrev-3589	238	14	for	for	ADP
inlawrev-3589	238	15	which	which	PRON
inlawrev-3589	238	16	the	the	DET
inlawrev-3589	238	17	actuarially	actuarially	ADV
inlawrev-3589	238	18	fair	fair	ADJ
inlawrev-3589	238	19	premium	premium	NOUN
inlawrev-3589	238	20	is	be	AUX
inlawrev-3589	238	21	$	$	SYM
inlawrev-3589	238	22	10.^^	10.^^	NUM
inlawrev-3589	238	23	hence	hence	ADV
inlawrev-3589	238	24	,	,	PUNCT
inlawrev-3589	238	25	a	a	DET
inlawrev-3589	238	26	risk	risk	NOUN
inlawrev-3589	238	27	-	-	PUNCT
inlawrev-3589	238	28	neutral	neutral	ADJ
inlawrev-3589	238	29	investor	investor	NOUN
inlawrev-3589	238	30	would	would	AUX
inlawrev-3589	238	31	be	be	AUX
inlawrev-3589	238	32	indifferent	indifferent	ADJ
inlawrev-3589	238	33	between	between	ADP
inlawrev-3589	238	34	insuring	insure	VERB
inlawrev-3589	238	35	the	the	DET
inlawrev-3589	238	36	loss	loss	NOUN
inlawrev-3589	238	37	and	and	CCONJ
inlawrev-3589	238	38	not	not	PART
inlawrev-3589	238	39	insuring	insure	VERB
inlawrev-3589	238	40	it	it	PRON
inlawrev-3589	238	41	.	.	PUNCT
inlawrev-3589	239	1	however	however	ADV
inlawrev-3589	239	2	,	,	PUNCT
inlawrev-3589	239	3	if	if	SCONJ
inlawrev-3589	239	4	the	the	DET
inlawrev-3589	239	5	loss	loss	NOUN
inlawrev-3589	239	6	is	be	AUX
inlawrev-3589	239	7	deductible	deductible	ADJ
inlawrev-3589	239	8	but	but	CCONJ
inlawrev-3589	239	9	the	the	DET
inlawrev-3589	239	10	insurance	insurance	NOUN
inlawrev-3589	239	11	is	be	AUX
inlawrev-3589	239	12	not	not	PART
inlawrev-3589	239	13	,	,	PUNCT
inlawrev-3589	239	14	there	there	PRON
inlawrev-3589	239	15	is	be	VERB
inlawrev-3589	239	16	now	now	ADV
inlawrev-3589	239	17	an	an	DET
inlawrev-3589	239	18	incentive	incentive	NOUN
inlawrev-3589	239	19	to	to	PART
inlawrev-3589	239	20	self	self	NOUN
inlawrev-3589	239	21	-	-	PUNCT
inlawrev-3589	239	22	insure	insure	VERB
inlawrev-3589	239	23	the	the	DET
inlawrev-3589	239	24	loss	loss	NOUN
inlawrev-3589	239	25	.	.	PUNCT
inlawrev-3589	240	1	if	if	SCONJ
inlawrev-3589	240	2	the	the	DET
inlawrev-3589	240	3	tax	tax	NOUN
inlawrev-3589	240	4	rate	rate	NOUN
inlawrev-3589	240	5	is	be	AUX
inlawrev-3589	240	6	30	30	NUM
inlawrev-3589	240	7	%	%	NOUN
inlawrev-3589	240	8	,	,	PUNCT
inlawrev-3589	240	9	then	then	ADV
inlawrev-3589	240	10	the	the	DET
inlawrev-3589	240	11	after	after	ADP
inlawrev-3589	240	12	-	-	PUNCT
inlawrev-3589	240	13	tax	tax	NOUN
inlawrev-3589	240	14	loss	loss	NOUN
inlawrev-3589	240	15	is	be	AUX
inlawrev-3589	240	16	only	only	ADV
inlawrev-3589	240	17	$	$	SYM
inlawrev-3589	240	18	70	70	NUM
inlawrev-3589	240	19	,	,	PUNCT
inlawrev-3589	240	20	yielding	yield	VERB
inlawrev-3589	240	21	an	an	DET
inlawrev-3589	240	22	expected	expected	ADJ
inlawrev-3589	240	23	cost	cost	NOUN
inlawrev-3589	240	24	of	of	ADP
inlawrev-3589	240	25	$	$	SYM
inlawrev-3589	240	26	7	7	NUM
inlawrev-3589	240	27	,	,	PUNCT
inlawrev-3589	240	28	but	but	CCONJ
inlawrev-3589	240	29	the	the	DET
inlawrev-3589	240	30	after	after	ADP
inlawrev-3589	240	31	-	-	PUNCT
inlawrev-3589	240	32	tax	tax	NOUN
inlawrev-3589	240	33	cost	cost	NOUN
inlawrev-3589	240	34	of	of	ADP
inlawrev-3589	240	35	the	the	DET
inlawrev-3589	240	36	insurance	insurance	NOUN
inlawrev-3589	240	37	is	be	AUX
inlawrev-3589	240	38	still	still	ADV
inlawrev-3589	240	39	$	$	SYM
inlawrev-3589	240	40	10	10	NUM
inlawrev-3589	240	41	.	.	PUNCT
inlawrev-3589	241	1	thus	thus	ADV
inlawrev-3589	241	2	the	the	DET
inlawrev-3589	241	3	current	current	ADJ
inlawrev-3589	241	4	rules	rule	NOUN
inlawrev-3589	241	5	distort	distort	VERB
inlawrev-3589	241	6	the	the	DET
inlawrev-3589	241	7	decision	decision	NOUN
inlawrev-3589	241	8	in	in	ADP
inlawrev-3589	241	9	a	a	DET
inlawrev-3589	241	10	gain	gain	NOUN
inlawrev-3589	241	11	?	?	PUNCT
inlawrev-3589	242	1	46	46	NUM
inlawrev-3589	242	2	.	.	PUNCT
inlawrev-3589	243	1	guerin	guerin	PROPN
inlawrev-3589	243	2	&	&	CCONJ
inlawrev-3589	243	3	postlewaite	postlewaite	PROPN
inlawrev-3589	243	4	,	,	PUNCT
inlawrev-3589	243	5	ywpra	ywpra	NOUN
inlawrev-3589	243	6	note	note	NOUN
inlawrev-3589	243	7	34	34	NUM
inlawrev-3589	243	8	.	.	PUNCT
inlawrev-3589	244	1	47	47	NUM
inlawrev-3589	244	2	.	.	PUNCT
inlawrev-3589	245	1	adjusted	adjust	VERB
inlawrev-3589	245	2	gross	gross	ADJ
inlawrev-3589	245	3	income	income	NOUN
inlawrev-3589	245	4	,	,	PUNCT
inlawrev-3589	245	5	or	or	CCONJ
inlawrev-3589	245	6	agi	agi	NOUN
inlawrev-3589	245	7	,	,	PUNCT
inlawrev-3589	245	8	is	be	AUX
inlawrev-3589	245	9	defined	define	VERB
inlawrev-3589	245	10	by	by	ADP
inlawrev-3589	245	11	i.r.c	i.r.c	NOUN
inlawrev-3589	245	12	.	.	PUNCT
inlawrev-3589	246	1	section	section	NOUN
inlawrev-3589	246	2	62	62	NUM
inlawrev-3589	246	3	as	as	ADP
inlawrev-3589	246	4	gross	gross	ADJ
inlawrev-3589	246	5	income	income	NOUN
inlawrev-3589	246	6	(	(	PUNCT
inlawrev-3589	246	7	i.r.c	i.r.c	NOUN
inlawrev-3589	246	8	.	.	PUNCT
inlawrev-3589	246	9	section	section	NOUN
inlawrev-3589	246	10	61	61	NUM
inlawrev-3589	246	11	defines	define	NOUN
inlawrev-3589	246	12	this	this	PRON
inlawrev-3589	246	13	as	as	ADP
inlawrev-3589	246	14	essentially	essentially	ADV
inlawrev-3589	246	15	gross	gross	ADJ
inlawrev-3589	246	16	receipts	receipt	NOUN
inlawrev-3589	246	17	)	)	PUNCT
inlawrev-3589	246	18	minus	minus	CCONJ
inlawrev-3589	246	19	the	the	DET
inlawrev-3589	246	20	expenses	expense	NOUN
inlawrev-3589	246	21	incurred	incur	VERB
inlawrev-3589	246	22	in	in	ADP
inlawrev-3589	246	23	producing	produce	VERB
inlawrev-3589	246	24	these	these	DET
inlawrev-3589	246	25	gross	gross	ADJ
inlawrev-3589	246	26	receipts	receipt	NOUN
inlawrev-3589	246	27	.	.	PUNCT
inlawrev-3589	247	1	48	48	NUM
inlawrev-3589	247	2	.	.	PUNCT
inlawrev-3589	248	1	furthermore	furthermore	ADV
inlawrev-3589	248	2	,	,	PUNCT
inlawrev-3589	248	3	these	these	DET
inlawrev-3589	248	4	deductions	deduction	NOUN
inlawrev-3589	248	5	are	be	AUX
inlawrev-3589	248	6	itemized	itemize	VERB
inlawrev-3589	248	7	deductions	deduction	NOUN
inlawrev-3589	248	8	,	,	PUNCT
inlawrev-3589	248	9	so	so	SCONJ
inlawrev-3589	248	10	that	that	SCONJ
inlawrev-3589	248	11	they	they	PRON
inlawrev-3589	248	12	are	be	AUX
inlawrev-3589	248	13	also	also	ADV
inlawrev-3589	248	14	subject	subject	ADJ
inlawrev-3589	248	15	to	to	ADP
inlawrev-3589	248	16	the	the	DET
inlawrev-3589	248	17	limits	limit	NOUN
inlawrev-3589	248	18	imposed	impose	VERB
inlawrev-3589	248	19	on	on	ADP
inlawrev-3589	248	20	itemized	itemize	VERB
inlawrev-3589	248	21	deductions	deduction	NOUN
inlawrev-3589	248	22	in	in	ADP
inlawrev-3589	248	23	i.r.c	i.r.c	NOUN
inlawrev-3589	248	24	.	.	PUNCT
inlawrev-3589	249	1	sections	section	NOUN
inlawrev-3589	249	2	67	67	NUM
inlawrev-3589	249	3	and	and	CCONJ
inlawrev-3589	249	4	68	68	NUM
inlawrev-3589	249	5	.	.	NOUN
inlawrev-3589	249	6	49	49	NUM
inlawrev-3589	249	7	.	.	PUNCT
inlawrev-3589	250	1	popa	popa	PROPN
inlawrev-3589	250	2	v.	v.	PROPN
inlawrev-3589	250	3	commissioner	commissioner	NOUN
inlawrev-3589	250	4	,	,	PUNCT
inlawrev-3589	250	5	73	73	NUM
inlawrev-3589	250	6	t.c	t.c	PROPN
inlawrev-3589	250	7	.	.	PROPN
inlawrev-3589	250	8	130	130	NUM
inlawrev-3589	250	9	(	(	PUNCT
inlawrev-3589	250	10	1979	1979	NUM
inlawrev-3589	250	11	)	)	PUNCT
inlawrev-3589	250	12	.	.	PUNCT
inlawrev-3589	251	1	50	50	NUM
inlawrev-3589	251	2	.	.	X
inlawrev-3589	251	3	i.r.c.§	i.r.c.§	NOUN
inlawrev-3589	251	4	165	165	NUM
inlawrev-3589	251	5	(	(	PUNCT
inlawrev-3589	251	6	c)(3	c)(3	NOUN
inlawrev-3589	251	7	)	)	PUNCT
inlawrev-3589	251	8	(	(	PUNCT
inlawrev-3589	251	9	2000	2000	NUM
inlawrev-3589	251	10	)	)	PUNCT
inlawrev-3589	251	11	.	.	PUNCT
inlawrev-3589	252	1	5	5	NUM
inlawrev-3589	252	2	1	1	NUM
inlawrev-3589	252	3	.	.	PUNCT
inlawrev-3589	253	1	guerin	guerin	PROPN
inlawrev-3589	253	2	&	&	CCONJ
inlawrev-3589	253	3	postlewaite	postlewaite	PROPN
inlawrev-3589	253	4	,	,	PUNCT
inlawrev-3589	253	5	supra	supra	PROPN
inlawrev-3589	253	6	note	note	NOUN
inlawrev-3589	253	7	34	34	NUM
inlawrev-3589	253	8	.	.	PROPN
inlawrev-3589	253	9	52	52	NUM
inlawrev-3589	253	10	.	.	PUNCT
inlawrev-3589	254	1	i.r.c.§	i.r.c.§	ADJ
inlawrev-3589	254	2	165(c)(3	165(c)(3	NOUN
inlawrev-3589	254	3	)	)	PUNCT
inlawrev-3589	254	4	(	(	PUNCT
inlawrev-3589	254	5	2000	2000	NUM
inlawrev-3589	254	6	)	)	PUNCT
inlawrev-3589	254	7	.	.	PUNCT
inlawrev-3589	255	1	53	53	NUM
inlawrev-3589	255	2	.	.	PUNCT
inlawrev-3589	256	1	kaplow	kaplow	PROPN
inlawrev-3589	256	2	,	,	PUNCT
inlawrev-3589	256	3	supra	supra	PROPN
inlawrev-3589	256	4	note	note	NOUN
inlawrev-3589	256	5	19	19	NUM
inlawrev-3589	256	6	.	.	NOUN
inlawrev-3589	256	7	54	54	NUM
inlawrev-3589	256	8	.	.	PUNCT
inlawrev-3589	257	1	to	to	PART
inlawrev-3589	257	2	keep	keep	VERB
inlawrev-3589	257	3	this	this	DET
inlawrev-3589	257	4	simple	simple	NOUN
inlawrev-3589	257	5	,	,	PUNCT
inlawrev-3589	257	6	we	we	PRON
inlawrev-3589	257	7	will	will	AUX
inlawrev-3589	257	8	assume	assume	VERB
inlawrev-3589	257	9	that	that	SCONJ
inlawrev-3589	257	10	there	there	PRON
inlawrev-3589	257	11	is	be	VERB
inlawrev-3589	257	12	no	no	DET
inlawrev-3589	257	13	chance	chance	NOUN
inlawrev-3589	257	14	that	that	SCONJ
inlawrev-3589	257	15	the	the	DET
inlawrev-3589	257	16	replacement	replacement	NOUN
inlawrev-3589	257	17	property	property	NOUN
inlawrev-3589	257	18	will	will	AUX
inlawrev-3589	257	19	be	be	AUX
inlawrev-3589	257	20	destroyed	destroy	VERB
inlawrev-3589	257	21	.	.	PUNCT
inlawrev-3589	258	1	if	if	SCONJ
inlawrev-3589	258	2	it	it	PRON
inlawrev-3589	258	3	too	too	ADV
inlawrev-3589	258	4	had	have	VERB
inlawrev-3589	258	5	a	a	DET
inlawrev-3589	258	6	10	10	NUM
inlawrev-3589	258	7	%	%	NOUN
inlawrev-3589	258	8	chance	chance	NOUN
inlawrev-3589	258	9	of	of	ADP
inlawrev-3589	258	10	destruction	destruction	NOUN
inlawrev-3589	258	11	,	,	PUNCT
inlawrev-3589	258	12	this	this	PRON
inlawrev-3589	258	13	would	would	AUX
inlawrev-3589	258	14	translate	translate	VERB
inlawrev-3589	258	15	into	into	ADP
inlawrev-3589	258	16	a	a	DET
inlawrev-3589	258	17	1	1	NUM
inlawrev-3589	258	18	1.1	1.1	NUM
inlawrev-3589	258	19	1	1	NUM
inlawrev-3589	258	20	%	%	NOUN
inlawrev-3589	258	21	increase	increase	NOUN
inlawrev-3589	258	22	in	in	ADP
inlawrev-3589	258	23	the	the	DET
inlawrev-3589	258	24	cost	cost	NOUN
inlawrev-3589	258	25	rather	rather	ADV
inlawrev-3589	258	26	than	than	ADP
inlawrev-3589	258	27	a	a	DET
inlawrev-3589	258	28	10	10	NUM
inlawrev-3589	258	29	%	%	NOUN
inlawrev-3589	258	30	increase	increase	NOUN
inlawrev-3589	258	31	in	in	ADP
inlawrev-3589	258	32	the	the	DET
inlawrev-3589	258	33	cost	cost	NOUN
inlawrev-3589	258	34	.	.	PUNCT
inlawrev-3589	259	1	55	55	NUM
inlawrev-3589	259	2	.	.	PUNCT
inlawrev-3589	260	1	the	the	DET
inlawrev-3589	260	2	actuarially	actuarially	ADV
inlawrev-3589	260	3	fair	fair	ADJ
inlawrev-3589	260	4	premium	premium	NOUN
inlawrev-3589	260	5	is	be	AUX
inlawrev-3589	260	6	the	the	DET
inlawrev-3589	260	7	expected	expect	VERB
inlawrev-3589	260	8	value	value	NOUN
inlawrev-3589	260	9	of	of	ADP
inlawrev-3589	260	10	the	the	DET
inlawrev-3589	260	11	loss	loss	NOUN
inlawrev-3589	260	12	,	,	PUNCT
inlawrev-3589	260	13	which	which	PRON
inlawrev-3589	260	14	here	here	ADV
inlawrev-3589	260	15	is	be	AUX
inlawrev-3589	260	16	$	$	SYM
inlawrev-3589	260	17	10	10	NUM
inlawrev-3589	260	18	(	(	PUNCT
inlawrev-3589	260	19	or	or	CCONJ
inlawrev-3589	260	20	.1	.1	NUM
inlawrev-3589	260	21	x$100	x$100	NOUN
inlawrev-3589	260	22	)	)	PUNCT
inlawrev-3589	260	23	.	.	PUNCT
inlawrev-3589	261	1	434	434	NUM
inlawrev-3589	261	2	indiana	indiana	PROPN
inlawrev-3589	261	3	law	law	PROPN
inlawrev-3589	261	4	review	review	NOUN
inlawrev-3589	262	1	[	[	X
inlawrev-3589	262	2	vol	vol	NOUN
inlawrev-3589	262	3	.	.	PUNCT
inlawrev-3589	263	1	36:425	36:425	NUM
inlawrev-3589	263	2	favor	favor	NOUN
inlawrev-3589	263	3	of	of	ADP
inlawrev-3589	263	4	not	not	PART
inlawrev-3589	263	5	insuring	insure	VERB
inlawrev-3589	263	6	property	property	NOUN
inlawrev-3589	263	7	against	against	ADP
inlawrev-3589	263	8	casualty	casualty	NOUN
inlawrev-3589	263	9	events.^^	events.^^	NOUN
inlawrev-3589	263	10	as	as	SCONJ
inlawrev-3589	263	11	one	one	PRON
inlawrev-3589	263	12	might	might	AUX
inlawrev-3589	263	13	expect	expect	VERB
inlawrev-3589	263	14	,	,	PUNCT
inlawrev-3589	263	15	the	the	DET
inlawrev-3589	263	16	recovery	recovery	NOUN
inlawrev-3589	263	17	from	from	ADP
inlawrev-3589	263	18	the	the	DET
inlawrev-3589	263	19	insurance	insurance	NOUN
inlawrev-3589	263	20	company	company	NOUN
inlawrev-3589	263	21	is	be	AUX
inlawrev-3589	263	22	not	not	PART
inlawrev-3589	263	23	included	include	VERB
inlawrev-3589	263	24	in	in	ADP
inlawrev-3589	263	25	income.^^	income.^^	NOUN
inlawrev-3589	263	26	if	if	SCONJ
inlawrev-3589	263	27	the	the	DET
inlawrev-3589	263	28	taxpayer	taxpayer	NOUN
inlawrev-3589	263	29	has	have	AUX
inlawrev-3589	263	30	suffered	suffer	VERB
inlawrev-3589	263	31	a	a	DET
inlawrev-3589	263	32	loss	loss	NOUN
inlawrev-3589	263	33	and	and	CCONJ
inlawrev-3589	263	34	the	the	DET
inlawrev-3589	263	35	insurance	insurance	NOUN
inlawrev-3589	263	36	compensates	compensate	VERB
inlawrev-3589	263	37	the	the	DET
inlawrev-3589	263	38	taxpayer	taxpayer	NOUN
inlawrev-3589	263	39	for	for	ADP
inlawrev-3589	263	40	this	this	DET
inlawrev-3589	263	41	loss	loss	NOUN
inlawrev-3589	263	42	,	,	PUNCT
inlawrev-3589	263	43	the	the	DET
inlawrev-3589	263	44	taxpayer	taxpayer	NOUN
inlawrev-3589	263	45	has	have	AUX
inlawrev-3589	263	46	not	not	PART
inlawrev-3589	263	47	had	have	VERB
inlawrev-3589	263	48	a	a	DET
inlawrev-3589	263	49	gain	gain	NOUN
inlawrev-3589	263	50	,	,	PUNCT
inlawrev-3589	263	51	but	but	CCONJ
inlawrev-3589	263	52	rather	rather	ADV
inlawrev-3589	263	53	is	be	AUX
inlawrev-3589	263	54	in	in	ADP
inlawrev-3589	263	55	the	the	DET
inlawrev-3589	263	56	same	same	ADJ
inlawrev-3589	263	57	position	position	NOUN
inlawrev-3589	263	58	as	as	ADP
inlawrev-3589	263	59	before	before	ADP
inlawrev-3589	263	60	the	the	DET
inlawrev-3589	263	61	incident	incident	NOUN
inlawrev-3589	263	62	.	.	PUNCT
inlawrev-3589	264	1	hence	hence	ADV
inlawrev-3589	264	2	,	,	PUNCT
inlawrev-3589	264	3	the	the	DET
inlawrev-3589	264	4	taxpayer	taxpayer	NOUN
inlawrev-3589	264	5	has	have	AUX
inlawrev-3589	264	6	not	not	PART
inlawrev-3589	264	7	increased	increase	VERB
inlawrev-3589	264	8	her	her	PRON
inlawrev-3589	264	9	command	command	NOUN
inlawrev-3589	264	10	over	over	ADP
inlawrev-3589	264	11	society	society	NOUN
inlawrev-3589	264	12	's	's	PART
inlawrev-3589	264	13	resources	resource	NOUN
inlawrev-3589	264	14	.	.	PUNCT
inlawrev-3589	265	1	3	3	X
inlawrev-3589	265	2	.	.	X
inlawrev-3589	265	3	tort	tort	NOUN
inlawrev-3589	265	4	recoveries.—in	recoveries.—in	PROPN
inlawrev-3589	265	5	general	general	NOUN
inlawrev-3589	265	6	,	,	PUNCT
inlawrev-3589	265	7	tort	tort	NOUN
inlawrev-3589	265	8	recoveries	recovery	NOUN
inlawrev-3589	265	9	which	which	PRON
inlawrev-3589	265	10	arise	arise	VERB
inlawrev-3589	265	11	from	from	ADP
inlawrev-3589	265	12	physical	physical	ADJ
inlawrev-3589	265	13	injuries	injury	NOUN
inlawrev-3589	265	14	are	be	AUX
inlawrev-3589	265	15	excludible	excludible	ADJ
inlawrev-3589	265	16	from	from	ADP
inlawrev-3589	265	17	income,^	income,^	PROPN
inlawrev-3589	265	18	*	*	PROPN
inlawrev-3589	265	19	whereas	whereas	SCONJ
inlawrev-3589	265	20	tort	tort	NOUN
inlawrev-3589	265	21	recoveries	recovery	NOUN
inlawrev-3589	265	22	from	from	ADP
inlawrev-3589	265	23	non	non	ADJ
inlawrev-3589	265	24	-	-	ADJ
inlawrev-3589	265	25	physical	physical	ADJ
inlawrev-3589	265	26	injuries	injury	NOUN
inlawrev-3589	265	27	,	,	PUNCT
inlawrev-3589	265	28	such	such	ADJ
inlawrev-3589	265	29	as	as	ADP
inlawrev-3589	265	30	defamation	defamation	NOUN
inlawrev-3589	265	31	and	and	CCONJ
inlawrev-3589	265	32	anti	anti	NOUN
inlawrev-3589	265	33	-	-	NOUN
inlawrev-3589	265	34	trust	trust	NOUN
inlawrev-3589	265	35	,	,	PUNCT
inlawrev-3589	265	36	are	be	AUX
inlawrev-3589	265	37	generally	generally	ADV
inlawrev-3589	265	38	includible	includible	ADJ
inlawrev-3589	265	39	in	in	ADP
inlawrev-3589	265	40	income.^^	income.^^	NOUN
inlawrev-3589	265	41	payments	payment	NOUN
inlawrev-3589	265	42	for	for	ADP
inlawrev-3589	265	43	destruction	destruction	NOUN
inlawrev-3589	265	44	ofproperty	ofproperty	NOUN
inlawrev-3589	265	45	are	be	AUX
inlawrev-3589	265	46	examples	example	NOUN
inlawrev-3589	265	47	ofpayments	ofpayment	NOUN
inlawrev-3589	265	48	for	for	ADP
inlawrev-3589	265	49	non	non	ADJ
inlawrev-3589	265	50	-	-	ADJ
inlawrev-3589	265	51	physical	physical	ADJ
inlawrev-3589	265	52	injuries.^	injuries.^	NOUN
inlawrev-3589	265	53	®	®	NOUN
inlawrev-3589	265	54	in	in	ADP
inlawrev-3589	265	55	this	this	DET
inlawrev-3589	265	56	case	case	NOUN
inlawrev-3589	265	57	,	,	PUNCT
inlawrev-3589	265	58	payments	payment	NOUN
inlawrev-3589	265	59	for	for	ADP
inlawrev-3589	265	60	the	the	DET
inlawrev-3589	265	61	physical	physical	ADJ
inlawrev-3589	265	62	capital	capital	NOUN
inlawrev-3589	265	63	are	be	AUX
inlawrev-3589	265	64	excluded	exclude	VERB
inlawrev-3589	265	65	,	,	PUNCT
inlawrev-3589	265	66	but	but	CCONJ
inlawrev-3589	265	67	payments	payment	NOUN
inlawrev-3589	265	68	for	for	ADP
inlawrev-3589	265	69	lost	lose	VERB
inlawrev-3589	265	70	income	income	NOUN
inlawrev-3589	265	71	are	be	AUX
inlawrev-3589	265	72	includible	includible	ADJ
inlawrev-3589	265	73	in	in	ADP
inlawrev-3589	265	74	income	income	NOUN
inlawrev-3589	265	75	.	.	PUNCT
inlawrev-3589	266	1	if	if	SCONJ
inlawrev-3589	266	2	the	the	DET
inlawrev-3589	266	3	origin	origin	NOUN
inlawrev-3589	266	4	of	of	ADP
inlawrev-3589	266	5	the	the	DET
inlawrev-3589	266	6	claim	claim	NOUN
inlawrev-3589	266	7	is	be	AUX
inlawrev-3589	266	8	a	a	DET
inlawrev-3589	266	9	physical	physical	ADJ
inlawrev-3589	266	10	injury	injury	NOUN
inlawrev-3589	266	11	,	,	PUNCT
inlawrev-3589	266	12	recoveries	recovery	NOUN
inlawrev-3589	266	13	for	for	ADP
inlawrev-3589	266	14	lost	lose	VERB
inlawrev-3589	266	15	wages	wage	NOUN
inlawrev-3589	266	16	are	be	AUX
inlawrev-3589	266	17	excluded	exclude	VERB
inlawrev-3589	266	18	even	even	ADV
inlawrev-3589	266	19	though	though	SCONJ
inlawrev-3589	266	20	such	such	ADJ
inlawrev-3589	266	21	recoveries	recovery	NOUN
inlawrev-3589	266	22	would	would	AUX
inlawrev-3589	266	23	have	have	AUX
inlawrev-3589	266	24	been	be	AUX
inlawrev-3589	266	25	included	include	VERB
inlawrev-3589	266	26	in	in	ADP
inlawrev-3589	266	27	income	income	NOUN
inlawrev-3589	266	28	had	have	AUX
inlawrev-3589	266	29	they	they	PRON
inlawrev-3589	266	30	been	be	AUX
inlawrev-3589	266	31	actually	actually	ADV
inlawrev-3589	266	32	earned.^	earned.^	ADJ
inlawrev-3589	266	33	'	'	PART
inlawrev-3589	266	34	recoveries	recovery	NOUN
inlawrev-3589	266	35	for	for	ADP
inlawrev-3589	266	36	pain	pain	NOUN
inlawrev-3589	266	37	and	and	CCONJ
inlawrev-3589	266	38	suffering	suffering	NOUN
inlawrev-3589	266	39	are	be	AUX
inlawrev-3589	266	40	excluded	exclude	VERB
inlawrev-3589	266	41	from	from	ADP
inlawrev-3589	266	42	income	income	NOUN
inlawrev-3589	266	43	.	.	PUNCT
inlawrev-3589	267	1	pain	pain	NOUN
inlawrev-3589	267	2	and	and	CCONJ
inlawrev-3589	267	3	suffering	suffering	NOUN
inlawrev-3589	267	4	recoveries	recovery	NOUN
inlawrev-3589	267	5	are	be	AUX
inlawrev-3589	267	6	intended	intend	VERB
inlawrev-3589	267	7	to	to	PART
inlawrev-3589	267	8	be	be	AUX
inlawrev-3589	267	9	equal	equal	ADJ
inlawrev-3589	267	10	to	to	ADP
inlawrev-3589	267	11	the	the	DET
inlawrev-3589	267	12	utility	utility	NOUN
inlawrev-3589	267	13	lost	lose	VERB
inlawrev-3589	267	14	by	by	ADP
inlawrev-3589	267	15	the	the	PRON
inlawrev-3589	267	16	accident.^^	accident.^^	NOUN
inlawrev-3589	267	17	while	while	SCONJ
inlawrev-3589	267	18	wealth	wealth	NOUN
inlawrev-3589	267	19	has	have	AUX
inlawrev-3589	267	20	increased	increase	VERB
inlawrev-3589	267	21	as	as	ADP
inlawrev-3589	267	22	a	a	DET
inlawrev-3589	267	23	result	result	NOUN
inlawrev-3589	267	24	ofthe	ofthe	NOUN
inlawrev-3589	267	25	recovery	recovery	NOUN
inlawrev-3589	267	26	,	,	PUNCT
inlawrev-3589	267	27	the	the	DET
inlawrev-3589	267	28	tort	tort	NOUN
inlawrev-3589	267	29	victim	victim	NOUN
inlawrev-3589	267	30	is	be	AUX
inlawrev-3589	267	31	no	no	ADV
inlawrev-3589	267	32	better	well	ADJ
inlawrev-3589	267	33	off	off	ADP
inlawrev-3589	267	34	after	after	ADP
inlawrev-3589	267	35	the	the	DET
inlawrev-3589	267	36	recovery	recovery	NOUN
inlawrev-3589	267	37	than	than	SCONJ
inlawrev-3589	267	38	before	before	SCONJ
inlawrev-3589	267	39	the	the	PRON
inlawrev-3589	267	40	accident.^^	accident.^^	X
inlawrev-3589	267	41	therefore	therefore	ADV
inlawrev-3589	267	42	,	,	PUNCT
inlawrev-3589	267	43	pain	pain	NOUN
inlawrev-3589	267	44	and	and	CCONJ
inlawrev-3589	267	45	suffering	suffering	NOUN
inlawrev-3589	267	46	recoveries	recovery	NOUN
inlawrev-3589	267	47	are	be	AUX
inlawrev-3589	267	48	not	not	PART
inlawrev-3589	267	49	included	include	VERB
inlawrev-3589	267	50	in	in	ADP
inlawrev-3589	267	51	income	income	NOUN
inlawrev-3589	267	52	,	,	PUNCT
inlawrev-3589	267	53	because	because	SCONJ
inlawrev-3589	267	54	they	they	PRON
inlawrev-3589	267	55	do	do	AUX
inlawrev-3589	267	56	not	not	PART
inlawrev-3589	267	57	really	really	ADV
inlawrev-3589	267	58	improve	improve	VERB
inlawrev-3589	267	59	the	the	DET
inlawrev-3589	267	60	recipient	recipient	NOUN
inlawrev-3589	267	61	's	's	PART
inlawrev-3589	267	62	situation	situation	NOUN
inlawrev-3589	267	63	.	.	PUNCT
inlawrev-3589	268	1	the	the	DET
inlawrev-3589	268	2	exclusion	exclusion	NOUN
inlawrev-3589	268	3	of	of	ADP
inlawrev-3589	268	4	such	such	ADJ
inlawrev-3589	268	5	rewards	reward	NOUN
inlawrev-3589	268	6	is	be	AUX
inlawrev-3589	268	7	analogous	analogous	ADJ
inlawrev-3589	268	8	to	to	ADP
inlawrev-3589	268	9	exclusion	exclusion	NOUN
inlawrev-3589	268	10	of	of	ADP
inlawrev-3589	268	11	casualty	casualty	NOUN
inlawrev-3589	268	12	recoveries	recovery	NOUN
inlawrev-3589	268	13	from	from	ADP
inlawrev-3589	268	14	insurance.^	insurance.^	NOUN
inlawrev-3589	268	15	"	"	PUNCT
inlawrev-3589	268	16	*	*	NOUN
inlawrev-3589	268	17	4	4	X
inlawrev-3589	268	18	.	.	X
inlawrev-3589	268	19	medical	medical	ADJ
inlawrev-3589	268	20	expenses.—^the	expenses.—^the	DET
inlawrev-3589	268	21	treatment	treatment	NOUN
inlawrev-3589	268	22	ofmedical	ofmedical	ADJ
inlawrev-3589	268	23	expenses	expense	NOUN
inlawrev-3589	268	24	is	be	AUX
inlawrev-3589	268	25	in	in	ADP
inlawrev-3589	268	26	many	many	ADJ
inlawrev-3589	268	27	ways	way	NOUN
inlawrev-3589	268	28	similar	similar	ADJ
inlawrev-3589	268	29	to	to	ADP
inlawrev-3589	268	30	the	the	DET
inlawrev-3589	268	31	treatment	treatment	NOUN
inlawrev-3589	268	32	of	of	ADP
inlawrev-3589	268	33	losses	loss	NOUN
inlawrev-3589	268	34	on	on	ADP
inlawrev-3589	268	35	personal	personal	ADJ
inlawrev-3589	268	36	property	property	NOUN
inlawrev-3589	268	37	.	.	PUNCT
inlawrev-3589	269	1	routine	routine	ADJ
inlawrev-3589	269	2	medical	medical	ADJ
inlawrev-3589	269	3	expenses	expense	NOUN
inlawrev-3589	269	4	(	(	PUNCT
inlawrev-3589	269	5	for	for	ADP
inlawrev-3589	269	6	things	thing	NOUN
inlawrev-3589	269	7	like	like	ADP
inlawrev-3589	269	8	check	check	NOUN
inlawrev-3589	269	9	-	-	PUNCT
inlawrev-3589	269	10	ups	up	NOUN
inlawrev-3589	269	11	,	,	PUNCT
inlawrev-3589	269	12	etc	etc	X
inlawrev-3589	269	13	.	.	X
inlawrev-3589	269	14	)	)	PUNCT
inlawrev-3589	269	15	are	be	AUX
inlawrev-3589	269	16	treated	treat	VERB
inlawrev-3589	269	17	as	as	ADP
inlawrev-3589	269	18	consumption	consumption	NOUN
inlawrev-3589	269	19	expenses	expense	NOUN
inlawrev-3589	269	20	which	which	PRON
inlawrev-3589	269	21	are	be	AUX
inlawrev-3589	269	22	not	not	PART
inlawrev-3589	269	23	deductible	deductible	ADJ
inlawrev-3589	269	24	because	because	SCONJ
inlawrev-3589	269	25	they	they	PRON
inlawrev-3589	269	26	are	be	AUX
inlawrev-3589	269	27	simply	simply	ADV
inlawrev-3589	269	28	a	a	DET
inlawrev-3589	269	29	cost	cost	NOUN
inlawrev-3589	269	30	of	of	ADP
inlawrev-3589	269	31	living	living	NOUN
inlawrev-3589	269	32	.	.	PUNCT
inlawrev-3589	270	1	however	however	ADV
inlawrev-3589	270	2	,	,	PUNCT
inlawrev-3589	270	3	if	if	SCONJ
inlawrev-3589	270	4	severe	severe	ADJ
inlawrev-3589	270	5	medical	medical	ADJ
inlawrev-3589	270	6	problems	problem	NOUN
inlawrev-3589	270	7	occur	occur	VERB
inlawrev-3589	270	8	,	,	PUNCT
inlawrev-3589	270	9	for	for	ADP
inlawrev-3589	270	10	example	example	NOUN
inlawrev-3589	270	11	some	some	DET
inlawrev-3589	270	12	catastrophic	catastrophic	ADJ
inlawrev-3589	270	13	disease	disease	NOUN
inlawrev-3589	270	14	,	,	PUNCT
inlawrev-3589	270	15	then	then	ADV
inlawrev-3589	270	16	the	the	DET
inlawrev-3589	270	17	expenses	expense	NOUN
inlawrev-3589	270	18	incurred	incur	VERB
inlawrev-3589	270	19	to	to	PART
inlawrev-3589	270	20	treat	treat	VERB
inlawrev-3589	270	21	this	this	DET
inlawrev-3589	270	22	condition	condition	NOUN
inlawrev-3589	270	23	are	be	AUX
inlawrev-3589	270	24	viewed	view	VERB
inlawrev-3589	270	25	as	as	ADP
inlawrev-3589	270	26	representing	represent	VERB
inlawrev-3589	270	27	a	a	DET
inlawrev-3589	270	28	loss	loss	NOUN
inlawrev-3589	270	29	to	to	ADP
inlawrev-3589	270	30	the	the	DET
inlawrev-3589	270	31	ability	ability	NOUN
inlawrev-3589	270	32	of	of	ADP
inlawrev-3589	270	33	the	the	DET
inlawrev-3589	270	34	taxpayer	taxpayer	NOUN
inlawrev-3589	270	35	to	to	PART
inlawrev-3589	270	36	consume	consume	VERB
inlawrev-3589	270	37	and	and	CCONJ
inlawrev-3589	270	38	hence	hence	ADV
inlawrev-3589	270	39	should	should	AUX
inlawrev-3589	270	40	be	be	AUX
inlawrev-3589	270	41	deductible	deductible	ADJ
inlawrev-3589	270	42	.	.	PUNCT
inlawrev-3589	271	1	underthe	underthe	PRON
inlawrev-3589	271	2	internal	internal	PROPN
inlawrev-3589	271	3	revenue	revenue	PROPN
inlawrev-3589	271	4	code	code	PROPN
inlawrev-3589	271	5	,	,	PUNCT
inlawrev-3589	271	6	medical	medical	ADJ
inlawrev-3589	271	7	expenses	expense	NOUN
inlawrev-3589	271	8	are	be	AUX
inlawrev-3589	271	9	generally	generally	ADV
inlawrev-3589	271	10	deductible	deductible	ADJ
inlawrev-3589	271	11	.	.	PUNCT
inlawrev-3589	272	1	however	however	ADV
inlawrev-3589	272	2	,	,	PUNCT
inlawrev-3589	272	3	they	they	PRON
inlawrev-3589	272	4	are	be	AUX
inlawrev-3589	272	5	subject	subject	ADJ
inlawrev-3589	272	6	to	to	ADP
inlawrev-3589	272	7	a	a	DET
inlawrev-3589	272	8	floor	floor	NOUN
inlawrev-3589	272	9	of	of	ADP
inlawrev-3589	272	10	7.5	7.5	NUM
inlawrev-3589	272	11	%	%	NOUN
inlawrev-3589	272	12	of	of	ADP
inlawrev-3589	272	13	adjusted	adjust	VERB
inlawrev-3589	272	14	gross	gross	ADJ
inlawrev-3589	272	15	income	income	NOUN
inlawrev-3589	272	16	.	.	PUNCT
inlawrev-3589	272	17	"	"	PUNCT
inlawrev-3589	273	1	selfemployed	selfemploye	VERB
inlawrev-3589	273	2	individuals	individual	NOUN
inlawrev-3589	273	3	are	be	AUX
inlawrev-3589	273	4	also	also	ADV
inlawrev-3589	273	5	allowed	allow	VERB
inlawrev-3589	273	6	to	to	PART
inlawrev-3589	273	7	deduct	deduct	VERB
inlawrev-3589	273	8	a	a	DET
inlawrev-3589	273	9	portion	portion	NOUN
inlawrev-3589	273	10	ofthe	ofthe	NOUN
inlawrev-3589	273	11	amount	amount	NOUN
inlawrev-3589	273	12	they	they	PRON
inlawrev-3589	273	13	pay	pay	VERB
inlawrev-3589	273	14	for	for	ADP
inlawrev-3589	273	15	medical	medical	ADJ
inlawrev-3589	273	16	insurance	insurance	NOUN
inlawrev-3589	273	17	.	.	PUNCT
inlawrev-3589	274	1	for	for	ADP
inlawrev-3589	274	2	tax	tax	NOUN
inlawrev-3589	274	3	years	year	NOUN
inlawrev-3589	274	4	2004	2004	NUM
inlawrev-3589	274	5	and	and	CCONJ
inlawrev-3589	274	6	following	follow	VERB
inlawrev-3589	274	7	,	,	PUNCT
inlawrev-3589	274	8	the	the	DET
inlawrev-3589	274	9	full	full	ADJ
inlawrev-3589	274	10	amount	amount	NOUN
inlawrev-3589	274	11	of	of	ADP
inlawrev-3589	274	12	medical	medical	ADJ
inlawrev-3589	274	13	insurance	insurance	NOUN
inlawrev-3589	274	14	will	will	AUX
inlawrev-3589	274	15	be	be	AUX
inlawrev-3589	274	16	deductible	deductible	ADJ
inlawrev-3589	274	17	by	by	ADP
inlawrev-3589	274	18	self	self	NOUN
inlawrev-3589	274	19	-	-	PUNCT
inlawrev-3589	274	20	employed	employ	VERB
inlawrev-3589	274	21	individuals.^^	individuals.^^	NOUN
inlawrev-3589	274	22	while	while	SCONJ
inlawrev-3589	274	23	there	there	PRON
inlawrev-3589	274	24	are	be	VERB
inlawrev-3589	274	25	differences	difference	NOUN
inlawrev-3589	274	26	,	,	PUNCT
inlawrev-3589	274	27	this	this	DET
inlawrev-3589	274	28	system	system	NOUN
inlawrev-3589	274	29	is	be	AUX
inlawrev-3589	274	30	in	in	ADP
inlawrev-3589	274	31	many	many	ADJ
inlawrev-3589	274	32	respects	respect	NOUN
inlawrev-3589	274	33	rather	rather	ADV
inlawrev-3589	274	34	like	like	ADP
inlawrev-3589	274	35	the	the	DET
inlawrev-3589	274	36	casualty	casualty	NOUN
inlawrev-3589	274	37	loss	loss	NOUN
inlawrev-3589	274	38	56	56	NUM
inlawrev-3589	274	39	.	.	PUNCT
inlawrev-3589	275	1	kaplovv	kaplovv	PROPN
inlawrev-3589	275	2	,	,	PUNCT
inlawrev-3589	275	3	supra	supra	PROPN
inlawrev-3589	275	4	note	note	PROPN
inlawrev-3589	275	5	19	19	NUM
inlawrev-3589	275	6	.	.	NOUN
inlawrev-3589	275	7	57	57	NUM
inlawrev-3589	275	8	.	.	PUNCT
inlawrev-3589	276	1	i.r.c	i.r.c	NOUN
inlawrev-3589	276	2	.	.	PUNCT
inlawrev-3589	277	1	§	§	PROPN
inlawrev-3589	277	2	104(a	104(a	PROPN
inlawrev-3589	277	3	)	)	PUNCT
inlawrev-3589	277	4	(	(	PUNCT
inlawrev-3589	277	5	2000	2000	NUM
inlawrev-3589	277	6	)	)	PUNCT
inlawrev-3589	277	7	.	.	PUNCT
inlawrev-3589	278	1	58	58	NUM
inlawrev-3589	278	2	.	.	PUNCT
inlawrev-3589	279	1	i	i	PRON
inlawrev-3589	279	2	d	d	PROPN
inlawrev-3589	279	3	59	59	NUM
inlawrev-3589	279	4	.	.	PUNCT
inlawrev-3589	280	1	guerin	guerin	PROPN
inlawrev-3589	280	2	&	&	CCONJ
inlawrev-3589	280	3	postlewaite	postlewaite	PROPN
inlawrev-3589	280	4	,	,	PUNCT
inlawrev-3589	280	5	supra	supra	PROPN
inlawrev-3589	280	6	note	note	NOUN
inlawrev-3589	280	7	34	34	NUM
inlawrev-3589	280	8	,	,	PUNCT
inlawrev-3589	280	9	at	at	ADP
inlawrev-3589	280	10	7	7	NUM
inlawrev-3589	280	11	1	1	NUM
inlawrev-3589	280	12	6	6	NUM
inlawrev-3589	280	13	.	.	PUNCT
inlawrev-3589	280	14	60	60	NUM
inlawrev-3589	280	15	.	.	PUNCT
inlawrev-3589	281	1	idsxin	idsxin	PROPN
inlawrev-3589	281	2	.	.	PUNCT
inlawrev-3589	282	1	61	61	NUM
inlawrev-3589	282	2	.	.	PUNCT
inlawrev-3589	283	1	i	i	PRON
inlawrev-3589	283	2	d	d	PROPN
inlawrev-3589	283	3	62	62	NUM
inlawrev-3589	283	4	.	.	PUNCT
inlawrev-3589	284	1	griffith	griffith	PROPN
inlawrev-3589	284	2	,	,	PUNCT
inlawrev-3589	284	3	5mpra	5mpra	NUM
inlawrev-3589	284	4	note	note	NOUN
inlawrev-3589	284	5	19	19	NUM
inlawrev-3589	284	6	.	.	NOUN
inlawrev-3589	284	7	63	63	NUM
inlawrev-3589	284	8	.	.	PUNCT
inlawrev-3589	285	1	i	i	PRON
inlawrev-3589	285	2	d	d	PROPN
inlawrev-3589	285	3	64	64	NUM
inlawrev-3589	285	4	.	.	PUNCT
inlawrev-3589	285	5	kniesner	kniesner	PROPN
inlawrev-3589	285	6	&	&	CCONJ
inlawrev-3589	285	7	ziliak	ziliak	PROPN
inlawrev-3589	285	8	,	,	PUNCT
inlawrev-3589	285	9	supra	supra	PROPN
inlawrev-3589	285	10	note	note	NOUN
inlawrev-3589	285	11	2	2	NUM
inlawrev-3589	285	12	.	.	SYM
inlawrev-3589	285	13	65	65	NUM
inlawrev-3589	285	14	.	.	PUNCT
inlawrev-3589	286	1	i.r.c	i.r.c	NOUN
inlawrev-3589	286	2	.	.	PUNCT
inlawrev-3589	287	1	§	§	PROPN
inlawrev-3589	287	2	105	105	NUM
inlawrev-3589	287	3	(	(	PUNCT
inlawrev-3589	287	4	2000	2000	NUM
inlawrev-3589	287	5	)	)	PUNCT
inlawrev-3589	287	6	.	.	PUNCT
inlawrev-3589	288	1	66	66	NUM
inlawrev-3589	288	2	.	.	PUNCT
inlawrev-3589	289	1	i	i	PRON
inlawrev-3589	289	2	d	d	PROPN
inlawrev-3589	289	3	2003	2003	NUM
inlawrev-3589	289	4	]	]	PUNCT
inlawrev-3589	289	5	income	income	NOUN
inlawrev-3589	289	6	tax	tax	NOUN
inlawrev-3589	289	7	as	as	ADP
inlawrev-3589	289	8	implicit	implicit	ADJ
inlawrev-3589	289	9	insurance	insurance	NOUN
inlawrev-3589	289	10	435	435	NUM
inlawrev-3589	289	11	system	system	NOUN
inlawrev-3589	289	12	,	,	PUNCT
inlawrev-3589	289	13	where	where	SCONJ
inlawrev-3589	289	14	routine	routine	ADJ
inlawrev-3589	289	15	expenses	expense	NOUN
inlawrev-3589	289	16	are	be	AUX
inlawrev-3589	289	17	treated	treat	VERB
inlawrev-3589	289	18	as	as	ADP
inlawrev-3589	289	19	consumption	consumption	NOUN
inlawrev-3589	289	20	,	,	PUNCT
inlawrev-3589	289	21	while	while	SCONJ
inlawrev-3589	289	22	severe	severe	ADJ
inlawrev-3589	289	23	losses	loss	NOUN
inlawrev-3589	289	24	are	be	AUX
inlawrev-3589	289	25	treated	treat	VERB
inlawrev-3589	289	26	as	as	ADP
inlawrev-3589	289	27	real	real	ADJ
inlawrev-3589	289	28	reductions	reduction	NOUN
inlawrev-3589	289	29	in	in	ADP
inlawrev-3589	289	30	net	net	ADJ
inlawrev-3589	289	31	wealth	wealth	NOUN
inlawrev-3589	289	32	.	.	PUNCT
inlawrev-3589	290	1	one	one	NUM
inlawrev-3589	290	2	key	key	ADJ
inlawrev-3589	290	3	distinction	distinction	NOUN
inlawrev-3589	290	4	between	between	ADP
inlawrev-3589	290	5	medical	medical	ADJ
inlawrev-3589	290	6	expenses	expense	NOUN
inlawrev-3589	290	7	and	and	CCONJ
inlawrev-3589	290	8	casualty	casualty	NOUN
inlawrev-3589	290	9	losses	loss	NOUN
inlawrev-3589	290	10	is	be	AUX
inlawrev-3589	290	11	the	the	DET
inlawrev-3589	290	12	treatment	treatment	NOUN
inlawrev-3589	290	13	ofthe	ofthe	NOUN
inlawrev-3589	290	14	costs	cost	NOUN
inlawrev-3589	290	15	ofinsurance	ofinsurance	ADV
inlawrev-3589	290	16	.	.	PUNCT
inlawrev-3589	291	1	insurance	insurance	NOUN
inlawrev-3589	291	2	for	for	ADP
inlawrev-3589	291	3	casualty	casualty	NOUN
inlawrev-3589	291	4	losses	loss	NOUN
inlawrev-3589	291	5	on	on	ADP
inlawrev-3589	291	6	personal	personal	ADJ
inlawrev-3589	291	7	property	property	NOUN
inlawrev-3589	291	8	are	be	AUX
inlawrev-3589	291	9	generally	generally	ADV
inlawrev-3589	291	10	not	not	PART
inlawrev-3589	291	11	deductible	deductible	ADJ
inlawrev-3589	291	12	;	;	PUNCT
inlawrev-3589	291	13	however	however	ADV
inlawrev-3589	291	14	,	,	PUNCT
inlawrev-3589	291	15	medical	medical	ADJ
inlawrev-3589	291	16	insurance	insurance	NOUN
inlawrev-3589	291	17	payments	payment	NOUN
inlawrev-3589	291	18	are	be	AUX
inlawrev-3589	291	19	generally	generally	ADV
inlawrev-3589	291	20	either	either	CCONJ
inlawrev-3589	291	21	deductible	deductible	ADJ
inlawrev-3589	291	22	or	or	CCONJ
inlawrev-3589	291	23	excludible.^^	excludible.^^	VERB
inlawrev-3589	291	24	medical	medical	ADJ
inlawrev-3589	291	25	insurance	insurance	NOUN
inlawrev-3589	291	26	when	when	SCONJ
inlawrev-3589	291	27	paid	pay	VERB
inlawrev-3589	291	28	by	by	ADP
inlawrev-3589	291	29	the	the	DET
inlawrev-3589	291	30	employer	employer	NOUN
inlawrev-3589	291	31	is	be	AUX
inlawrev-3589	291	32	both	both	ADV
inlawrev-3589	291	33	deductible	deductible	ADJ
inlawrev-3589	291	34	to	to	ADP
inlawrev-3589	291	35	the	the	DET
inlawrev-3589	291	36	employer	employer	NOUN
inlawrev-3589	291	37	as	as	ADP
inlawrev-3589	291	38	compensation	compensation	NOUN
inlawrev-3589	291	39	and	and	CCONJ
inlawrev-3589	291	40	generally	generally	ADV
inlawrev-3589	291	41	not	not	PART
inlawrev-3589	291	42	includible	includible	ADJ
inlawrev-3589	291	43	to	to	ADP
inlawrev-3589	291	44	the	the	DET
inlawrev-3589	291	45	employee	employee	NOUN
inlawrev-3589	291	46	(	(	PUNCT
inlawrev-3589	291	47	the	the	DET
inlawrev-3589	291	48	equivalent	equivalent	NOUN
inlawrev-3589	291	49	of	of	ADP
inlawrev-3589	291	50	deductibility).^	deductibility).^	NOUN
inlawrev-3589	291	51	*	*	PUNCT
inlawrev-3589	291	52	furthermore	furthermore	ADV
inlawrev-3589	291	53	,	,	PUNCT
inlawrev-3589	291	54	recoveries	recovery	NOUN
inlawrev-3589	291	55	under	under	ADP
inlawrev-3589	291	56	medical	medical	ADJ
inlawrev-3589	291	57	insurance	insurance	NOUN
inlawrev-3589	291	58	are	be	AUX
inlawrev-3589	291	59	not	not	PART
inlawrev-3589	291	60	includible	includible	ADJ
inlawrev-3589	291	61	;	;	PUNCT
inlawrev-3589	291	62	thus	thus	ADV
inlawrev-3589	291	63	,	,	PUNCT
inlawrev-3589	291	64	medical	medical	ADJ
inlawrev-3589	291	65	payments	payment	NOUN
inlawrev-3589	291	66	covered	cover	VERB
inlawrev-3589	291	67	by	by	ADP
inlawrev-3589	291	68	insurance	insurance	NOUN
inlawrev-3589	291	69	that	that	PRON
inlawrev-3589	291	70	are	be	AUX
inlawrev-3589	291	71	below	below	ADP
inlawrev-3589	291	72	the	the	DET
inlawrev-3589	291	73	7.5	7.5	NUM
inlawrev-3589	291	74	%	%	NOUN
inlawrev-3589	291	75	of	of	ADP
inlawrev-3589	291	76	adjusted	adjust	VERB
inlawrev-3589	291	77	gross	gross	ADJ
inlawrev-3589	291	78	income	income	NOUN
inlawrev-3589	291	79	threshold	threshold	NOUN
inlawrev-3589	291	80	are	be	AUX
inlawrev-3589	291	81	treated	treat	VERB
inlawrev-3589	291	82	more	more	ADV
inlawrev-3589	291	83	favorably	favorably	ADV
inlawrev-3589	291	84	than	than	SCONJ
inlawrev-3589	291	85	self	self	NOUN
inlawrev-3589	291	86	-	-	PUNCT
inlawrev-3589	291	87	insured	insure	VERB
inlawrev-3589	291	88	amounts.^	amounts.^	NOUN
inlawrev-3589	291	89	'	'	PART
inlawrev-3589	291	90	the	the	DET
inlawrev-3589	291	91	tax	tax	NOUN
inlawrev-3589	291	92	system	system	NOUN
inlawrev-3589	291	93	therefore	therefore	ADV
inlawrev-3589	291	94	encourages	encourage	VERB
inlawrev-3589	291	95	the	the	DET
inlawrev-3589	291	96	purchase	purchase	NOUN
inlawrev-3589	291	97	of	of	ADP
inlawrev-3589	291	98	medical	medical	ADJ
inlawrev-3589	291	99	insurance	insurance	NOUN
inlawrev-3589	291	100	.	.	PUNCT
inlawrev-3589	292	1	this	this	PRON
inlawrev-3589	292	2	is	be	AUX
inlawrev-3589	292	3	the	the	DET
inlawrev-3589	292	4	reverse	reverse	NOUN
inlawrev-3589	292	5	ofmost	ofmost	ADJ
inlawrev-3589	292	6	casualty	casualty	NOUN
inlawrev-3589	292	7	losses	loss	NOUN
inlawrev-3589	292	8	,	,	PUNCT
inlawrev-3589	292	9	where	where	SCONJ
inlawrev-3589	292	10	self	self	NOUN
inlawrev-3589	292	11	-	-	PUNCT
inlawrev-3589	292	12	insured	insure	VERB
inlawrev-3589	292	13	losses	loss	NOUN
inlawrev-3589	292	14	are	be	AUX
inlawrev-3589	292	15	often	often	ADV
inlawrev-3589	292	16	treated	treat	VERB
inlawrev-3589	292	17	more	more	ADV
inlawrev-3589	292	18	favorably	favorably	ADV
inlawrev-3589	292	19	than	than	SCONJ
inlawrev-3589	292	20	insured	insured	ADJ
inlawrev-3589	292	21	losses.^^	losses.^^	X
inlawrev-3589	292	22	5	5	X
inlawrev-3589	292	23	.	.	PUNCT
inlawrev-3589	293	1	specialprovisions	specialprovision	NOUN
inlawrev-3589	293	2	dealing	deal	VERB
inlawrev-3589	293	3	with	with	ADP
inlawrev-3589	293	4	lossesfrom	lossesfrom	NOUN
inlawrev-3589	293	5	terrorism.—^there	terrorism.—^there	ADV
inlawrev-3589	293	6	are	be	AUX
inlawrev-3589	293	7	very	very	ADV
inlawrev-3589	293	8	few	few	ADJ
inlawrev-3589	293	9	provisions	provision	NOUN
inlawrev-3589	293	10	ofthe	ofthe	VERB
inlawrev-3589	293	11	internal	internal	ADJ
inlawrev-3589	293	12	revenue	revenue	NOUN
inlawrev-3589	293	13	code	code	NOUN
inlawrev-3589	293	14	that	that	PRON
inlawrev-3589	293	15	apply	apply	VERB
inlawrev-3589	293	16	specifically	specifically	ADV
inlawrev-3589	293	17	to	to	ADP
inlawrev-3589	293	18	victims	victim	NOUN
inlawrev-3589	293	19	of	of	ADP
inlawrev-3589	293	20	terrorist	terrorist	ADJ
inlawrev-3589	293	21	acts	act	NOUN
inlawrev-3589	293	22	.	.	PUNCT
inlawrev-3589	294	1	the	the	DET
inlawrev-3589	294	2	most	most	ADV
inlawrev-3589	294	3	recent	recent	ADJ
inlawrev-3589	294	4	of	of	ADP
inlawrev-3589	294	5	these	these	DET
inlawrev-3589	294	6	provisions	provision	NOUN
inlawrev-3589	294	7	are	be	AUX
inlawrev-3589	294	8	found	find	VERB
inlawrev-3589	294	9	in	in	ADP
inlawrev-3589	294	10	the	the	DET
inlawrev-3589	294	11	victims	victim	NOUN
inlawrev-3589	294	12	of	of	ADP
inlawrev-3589	294	13	terrorism	terrorism	NOUN
inlawrev-3589	294	14	tax	tax	NOUN
inlawrev-3589	294	15	relief	relief	NOUN
inlawrev-3589	294	16	act	act	NOUN
inlawrev-3589	294	17	of	of	ADP
inlawrev-3589	294	18	2001	2001	NUM
inlawrev-3589	294	19	.	.	PUNCT
inlawrev-3589	295	1	the	the	DET
inlawrev-3589	295	2	victims	victim	NOUN
inlawrev-3589	295	3	of	of	ADP
inlawrev-3589	295	4	terrorism	terrorism	NOUN
inlawrev-3589	295	5	tax	tax	NOUN
inlawrev-3589	295	6	relief	relief	NOUN
inlawrev-3589	295	7	act	act	NOUN
inlawrev-3589	295	8	of	of	ADP
inlawrev-3589	295	9	2001	2001	NUM
inlawrev-3589	295	10	applies	apply	VERB
inlawrev-3589	295	11	to	to	ADP
inlawrev-3589	295	12	victims	victim	NOUN
inlawrev-3589	295	13	of	of	ADP
inlawrev-3589	295	14	the	the	DET
inlawrev-3589	295	15	oklahoma	oklahoma	PROPN
inlawrev-3589	295	16	city	city	PROPN
inlawrev-3589	295	17	bombing	bombing	NOUN
inlawrev-3589	295	18	,	,	PUNCT
inlawrev-3589	295	19	the	the	DET
inlawrev-3589	295	20	september	september	PROPN
inlawrev-3589	295	21	11	11	NUM
inlawrev-3589	295	22	attacks	attack	NOUN
inlawrev-3589	295	23	,	,	PUNCT
inlawrev-3589	295	24	and	and	CCONJ
inlawrev-3589	295	25	bioterrorism	bioterrorism	NOUN
inlawrev-3589	295	26	involving	involve	VERB
inlawrev-3589	295	27	anthrax	anthrax	NOUN
inlawrev-3589	295	28	between	between	ADP
inlawrev-3589	295	29	september	september	PROPN
inlawrev-3589	295	30	1	1	NUM
inlawrev-3589	295	31	1	1	NUM
inlawrev-3589	295	32	and	and	CCONJ
inlawrev-3589	295	33	january	january	PROPN
inlawrev-3589	295	34	1,2002.'^	1,2002.'^	NUM
inlawrev-3589	295	35	'	'	PART
inlawrev-3589	295	36	the	the	DET
inlawrev-3589	295	37	provisions	provision	NOUN
inlawrev-3589	295	38	of	of	ADP
inlawrev-3589	295	39	the	the	DET
inlawrev-3589	295	40	act	act	NOUN
inlawrev-3589	295	41	include	include	VERB
inlawrev-3589	295	42	:	:	PUNCT
inlawrev-3589	295	43	(	(	PUNCT
inlawrev-3589	295	44	i	i	NOUN
inlawrev-3589	295	45	)	)	PUNCT
inlawrev-3589	295	46	income	income	NOUN
inlawrev-3589	295	47	waived	waive	VERB
inlawrev-3589	295	48	for	for	ADP
inlawrev-3589	295	49	year	year	NOUN
inlawrev-3589	295	50	of	of	ADP
inlawrev-3589	295	51	death	death	NOUN
inlawrev-3589	295	52	and	and	CCONJ
inlawrev-3589	295	53	at	at	ADV
inlawrev-3589	295	54	least	least	ADV
inlawrev-3589	295	55	one	one	NUM
inlawrev-3589	295	56	prior	prior	ADJ
inlawrev-3589	295	57	year	year	NOUN
inlawrev-3589	295	58	,	,	PUNCT
inlawrev-3589	295	59	with	with	ADP
inlawrev-3589	295	60	a	a	DET
inlawrev-3589	295	61	minimum	minimum	ADJ
inlawrev-3589	295	62	benefit	benefit	NOUN
inlawrev-3589	295	63	of	of	ADP
inlawrev-3589	295	64	$	$	SYM
inlawrev-3589	295	65	1	1	NUM
inlawrev-3589	295	66	0,000	0,000	NUM
inlawrev-3589	295	67	per	per	ADP
inlawrev-3589	295	68	victim	victim	NOUN
inlawrev-3589	295	69	;	;	PUNCT
inlawrev-3589	295	70	(	(	PUNCT
inlawrev-3589	295	71	ii	ii	NOUN
inlawrev-3589	295	72	)	)	PUNCT
inlawrev-3589	295	73	$	$	SYM
inlawrev-3589	295	74	3	3	NUM
inlawrev-3589	295	75	million	million	NUM
inlawrev-3589	295	76	in	in	ADP
inlawrev-3589	295	77	assets	asset	NOUN
inlawrev-3589	295	78	shielded	shield	VERB
inlawrev-3589	295	79	from	from	ADP
inlawrev-3589	295	80	federal	federal	ADJ
inlawrev-3589	295	81	and	and	CCONJ
inlawrev-3589	295	82	state	state	NOUN
inlawrev-3589	295	83	estate	estate	NOUN
inlawrev-3589	295	84	tax	tax	NOUN
inlawrev-3589	295	85	plus	plus	CCONJ
inlawrev-3589	295	86	$	$	SYM
inlawrev-3589	295	87	8.5	8.5	NUM
inlawrev-3589	295	88	million	million	NUM
inlawrev-3589	295	89	in	in	ADP
inlawrev-3589	295	90	assets	asset	NOUN
inlawrev-3589	295	91	for	for	ADP
inlawrev-3589	295	92	200	200	NUM
inlawrev-3589	295	93	1	1	NUM
inlawrev-3589	295	94	;	;	PUNCT
inlawrev-3589	295	95	(	(	PUNCT
inlawrev-3589	295	96	iii	iii	X
inlawrev-3589	295	97	)	)	PUNCT
inlawrev-3589	295	98	exclusion	exclusion	NOUN
inlawrev-3589	295	99	for	for	ADP
inlawrev-3589	295	100	workers	worker	NOUN
inlawrev-3589	295	101	'	'	PART
inlawrev-3589	295	102	compensation	compensation	NOUN
inlawrev-3589	295	103	benefits	benefit	NOUN
inlawrev-3589	295	104	,	,	PUNCT
inlawrev-3589	295	105	death	death	NOUN
inlawrev-3589	295	106	benefits	benefit	NOUN
inlawrev-3589	295	107	,	,	PUNCT
inlawrev-3589	295	108	payments	payment	NOUN
inlawrev-3589	295	109	from	from	ADP
inlawrev-3589	295	110	government	government	NOUN
inlawrev-3589	295	111	retirement	retirement	NOUN
inlawrev-3589	295	112	plans	plan	NOUN
inlawrev-3589	295	113	,	,	PUNCT
inlawrev-3589	295	114	and	and	CCONJ
inlawrev-3589	295	115	payments	payment	NOUN
inlawrev-3589	295	116	from	from	ADP
inlawrev-3589	295	117	employer	employer	NOUN
inlawrev-3589	295	118	due	due	ADP
inlawrev-3589	295	119	to	to	ADP
inlawrev-3589	295	120	terrorism	terrorism	NOUN
inlawrev-3589	295	121	attack	attack	NOUN
inlawrev-3589	295	122	;	;	PUNCT
inlawrev-3589	295	123	(	(	PUNCT
inlawrev-3589	295	124	iv	iv	X
inlawrev-3589	295	125	)	)	PUNCT
inlawrev-3589	295	126	charitable	charitable	ADJ
inlawrev-3589	295	127	payments	payment	NOUN
inlawrev-3589	295	128	exempt	exempt	VERB
inlawrev-3589	295	129	;	;	PUNCT
inlawrev-3589	295	130	(	(	PUNCT
inlawrev-3589	295	131	v	v	NOUN
inlawrev-3589	295	132	)	)	PUNCT
inlawrev-3589	295	133	forty	forty	NUM
inlawrev-3589	295	134	percent	percent	NOUN
inlawrev-3589	295	135	excise	excise	NOUN
inlawrev-3589	295	136	tax	tax	NOUN
inlawrev-3589	295	137	on	on	ADP
inlawrev-3589	295	138	beneficiaries	beneficiary	NOUN
inlawrev-3589	295	139	of	of	ADP
inlawrev-3589	295	140	structured	structured	ADJ
inlawrev-3589	295	141	settlements	settlement	NOUN
inlawrev-3589	295	142	who	who	PRON
inlawrev-3589	295	143	cash	cash	VERB
inlawrev-3589	295	144	out	out	ADP
inlawrev-3589	295	145	unless	unless	SCONJ
inlawrev-3589	295	146	court	court	NOUN
inlawrev-3589	295	147	approved	approve	VERB
inlawrev-3589	295	148	;	;	PUNCT
inlawrev-3589	295	149	(	(	PUNCT
inlawrev-3589	295	150	vi	vi	NOUN
inlawrev-3589	295	151	)	)	PUNCT
inlawrev-3589	295	152	exemption	exemption	NOUN
inlawrev-3589	295	153	for	for	ADP
inlawrev-3589	295	154	disaster	disaster	NOUN
inlawrev-3589	295	155	relief	relief	NOUN
inlawrev-3589	295	156	payments	payment	NOUN
inlawrev-3589	295	157	;	;	PUNCT
inlawrev-3589	295	158	and	and	CCONJ
inlawrev-3589	295	159	(	(	PUNCT
inlawrev-3589	295	160	vii	vii	PROPN
inlawrev-3589	295	161	)	)	PUNCT
inlawrev-3589	295	162	additional	additional	ADJ
inlawrev-3589	295	163	authority	authority	NOUN
inlawrev-3589	295	164	for	for	ADP
inlawrev-3589	295	165	treasury	treasury	PROPN
inlawrev-3589	295	166	secretary	secretary	NOUN
inlawrev-3589	295	167	to	to	PART
inlawrev-3589	295	168	waive	waive	VERB
inlawrev-3589	295	169	internal	internal	ADJ
inlawrev-3589	295	170	revenue	revenue	NOUN
inlawrev-3589	295	171	code	code	NOUN
inlawrev-3589	295	172	provisions	provision	NOUN
inlawrev-3589	295	173	.	.	PUNCT
inlawrev-3589	296	1	the	the	DET
inlawrev-3589	296	2	act	act	NOUN
inlawrev-3589	296	3	only	only	ADV
inlawrev-3589	296	4	applies	apply	VERB
inlawrev-3589	296	5	to	to	ADP
inlawrev-3589	296	6	those	those	PRON
inlawrev-3589	296	7	who	who	PRON
inlawrev-3589	296	8	die	die	VERB
inlawrev-3589	296	9	as	as	ADP
inlawrev-3589	296	10	a	a	DET
inlawrev-3589	296	11	result	result	NOUN
inlawrev-3589	296	12	ofthe	ofthe	NOUN
inlawrev-3589	296	13	attacks	attack	NOUN
inlawrev-3589	296	14	.	.	PUNCT
inlawrev-3589	297	1	it	it	PRON
inlawrev-3589	297	2	essentially	essentially	ADV
inlawrev-3589	297	3	extends	extend	VERB
inlawrev-3589	297	4	the	the	DET
inlawrev-3589	297	5	tax	tax	NOUN
inlawrev-3589	297	6	benefits	benefit	NOUN
inlawrev-3589	297	7	that	that	PRON
inlawrev-3589	297	8	apply	apply	VERB
inlawrev-3589	297	9	to	to	ADP
inlawrev-3589	297	10	soldiers	soldier	NOUN
inlawrev-3589	297	11	who	who	PRON
inlawrev-3589	297	12	die	die	VERB
inlawrev-3589	297	13	in	in	ADP
inlawrev-3589	297	14	combat	combat	NOUN
inlawrev-3589	297	15	area	area	NOUN
inlawrev-3589	297	16	to	to	ADP
inlawrev-3589	297	17	civilians	civilian	NOUN
inlawrev-3589	297	18	67	67	NUM
inlawrev-3589	297	19	.	.	PUNCT
inlawrev-3589	298	1	i	i	PRON
inlawrev-3589	298	2	d	d	PROPN
inlawrev-3589	298	3	68	68	NUM
inlawrev-3589	298	4	.	.	PUNCT
inlawrev-3589	299	1	i	i	PRON
inlawrev-3589	299	2	d	d	PROPN
inlawrev-3589	299	3	69	69	NUM
inlawrev-3589	299	4	.	.	PUNCT
inlawrev-3589	300	1	almost	almost	ADV
inlawrev-3589	300	2	ironically	ironically	ADV
inlawrev-3589	300	3	,	,	PUNCT
inlawrev-3589	300	4	the	the	DET
inlawrev-3589	300	5	deductibles	deductible	NOUN
inlawrev-3589	300	6	on	on	ADP
inlawrev-3589	300	7	insurance	insurance	NOUN
inlawrev-3589	300	8	recoveries	recovery	NOUN
inlawrev-3589	300	9	(	(	PUNCT
inlawrev-3589	300	10	i.e.	i.e.	X
inlawrev-3589	300	11	,	,	PUNCT
inlawrev-3589	300	12	amounts	amount	NOUN
inlawrev-3589	300	13	actually	actually	ADV
inlawrev-3589	300	14	paid	pay	VERB
inlawrev-3589	300	15	by	by	ADP
inlawrev-3589	300	16	the	the	DET
inlawrev-3589	300	17	taxpayer	taxpayer	NOUN
inlawrev-3589	300	18	)	)	PUNCT
inlawrev-3589	300	19	might	might	AUX
inlawrev-3589	300	20	easily	easily	ADV
inlawrev-3589	300	21	not	not	PART
inlawrev-3589	300	22	be	be	AUX
inlawrev-3589	300	23	deductible	deductible	ADJ
inlawrev-3589	300	24	.	.	PUNCT
inlawrev-3589	301	1	70	70	X
inlawrev-3589	301	2	.	.	X
inlawrev-3589	302	1	see	see	VERB
inlawrev-3589	302	2	discussion	discussion	NOUN
inlawrev-3589	302	3	supra	supra	PROPN
inlawrev-3589	302	4	part	part	PROPN
inlawrev-3589	302	5	lb.2	lb.2	PROPN
inlawrev-3589	302	6	.	.	PUNCT
inlawrev-3589	303	1	7	7	NUM
inlawrev-3589	303	2	1	1	NUM
inlawrev-3589	303	3	.	.	PUNCT
inlawrev-3589	304	1	fbi	fbi	PROPN
inlawrev-3589	304	2	experts	expert	NOUN
inlawrev-3589	304	3	have	have	AUX
inlawrev-3589	304	4	stated	state	VERB
inlawrev-3589	304	5	that	that	SCONJ
inlawrev-3589	304	6	the	the	DET
inlawrev-3589	304	7	terrorist	terrorist	NOUN
inlawrev-3589	304	8	responsible	responsible	ADJ
inlawrev-3589	304	9	for	for	ADP
inlawrev-3589	304	10	the	the	DET
inlawrev-3589	304	11	anthrax	anthrax	NOUN
inlawrev-3589	304	12	cases	case	NOUN
inlawrev-3589	304	13	appears	appear	VERB
inlawrev-3589	304	14	to	to	PART
inlawrev-3589	304	15	have	have	AUX
inlawrev-3589	304	16	been	be	AUX
inlawrev-3589	304	17	a	a	DET
inlawrev-3589	304	18	domestic	domestic	ADJ
inlawrev-3589	304	19	microbiologist	microbiologist	NOUN
inlawrev-3589	304	20	,	,	PUNCT
inlawrev-3589	304	21	so	so	SCONJ
inlawrev-3589	304	22	there	there	PRON
inlawrev-3589	304	23	may	may	AUX
inlawrev-3589	304	24	be	be	AUX
inlawrev-3589	304	25	a	a	DET
inlawrev-3589	304	26	different	different	ADJ
inlawrev-3589	304	27	policy	policy	NOUN
inlawrev-3589	304	28	applicable	applicable	ADJ
inlawrev-3589	304	29	in	in	ADP
inlawrev-3589	304	30	the	the	DET
inlawrev-3589	304	31	case	case	NOUN
inlawrev-3589	304	32	of	of	ADP
inlawrev-3589	304	33	the	the	DET
inlawrev-3589	304	34	anthrax	anthrax	NOUN
inlawrev-3589	304	35	poisonings	poisoning	NOUN
inlawrev-3589	304	36	.	.	PUNCT
inlawrev-3589	305	1	laura	laura	PROPN
inlawrev-3589	305	2	parker	parker	PROPN
inlawrev-3589	305	3	,	,	PUNCT
inlawrev-3589	305	4	anthrax	anthrax	NOUN
inlawrev-3589	305	5	probably	probably	ADV
inlawrev-3589	305	6	domestic	domestic	ADJ
inlawrev-3589	305	7	:	:	PUNCT
inlawrev-3589	305	8	investigators	investigator	NOUN
inlawrev-3589	305	9	focus	focus	VERB
inlawrev-3589	305	10	in	in	ADP
inlawrev-3589	305	11	u.s	u.s	PROPN
inlawrev-3589	305	12	.	.	PROPN
inlawrev-3589	305	13	laboratories	laboratory	NOUN
inlawrev-3589	305	14	,	,	PUNCT
inlawrev-3589	305	15	usa	usa	PROPN
inlawrev-3589	305	16	today	today	NOUN
inlawrev-3589	305	17	,	,	PUNCT
inlawrev-3589	305	18	dec	dec	PROPN
inlawrev-3589	305	19	.	.	PROPN
inlawrev-3589	305	20	1	1	NUM
inlawrev-3589	305	21	8	8	NUM
inlawrev-3589	305	22	,	,	PUNCT
inlawrev-3589	305	23	200	200	NUM
inlawrev-3589	305	24	1	1	NUM
inlawrev-3589	305	25	,	,	PUNCT
inlawrev-3589	305	26	at	at	ADP
inlawrev-3589	305	27	i	i	PROPN
inlawrev-3589	305	28	a.	a.	NOUN
inlawrev-3589	305	29	436	436	NUM
inlawrev-3589	305	30	indiana	indiana	PROPN
inlawrev-3589	305	31	law	law	PROPN
inlawrev-3589	305	32	review	review	NOUN
inlawrev-3589	305	33	[	[	X
inlawrev-3589	305	34	vol	vol	NOUN
inlawrev-3589	305	35	.	.	PUNCT
inlawrev-3589	306	1	36:425	36:425	NUM
inlawrev-3589	306	2	who	who	PRON
inlawrev-3589	306	3	die	die	VERB
inlawrev-3589	306	4	as	as	ADP
inlawrev-3589	306	5	a	a	DET
inlawrev-3589	306	6	result	result	NOUN
inlawrev-3589	306	7	of	of	ADP
inlawrev-3589	306	8	terrorist	terrorist	ADJ
inlawrev-3589	306	9	attacks	attack	NOUN
inlawrev-3589	306	10	against	against	ADP
inlawrev-3589	306	11	the	the	DET
inlawrev-3589	306	12	united	united	PROPN
inlawrev-3589	306	13	states^^	states^^	PROPN
inlawrev-3589	306	14	one	one	NUM
inlawrev-3589	306	15	of	of	ADP
inlawrev-3589	306	16	the	the	DET
inlawrev-3589	306	17	main	main	ADJ
inlawrev-3589	306	18	justifications	justification	NOUN
inlawrev-3589	306	19	for	for	ADP
inlawrev-3589	306	20	these	these	DET
inlawrev-3589	306	21	provisions	provision	NOUN
inlawrev-3589	306	22	was	be	AUX
inlawrev-3589	306	23	that	that	SCONJ
inlawrev-3589	306	24	such	such	ADJ
inlawrev-3589	306	25	civilians	civilian	NOUN
inlawrev-3589	306	26	have	have	AUX
inlawrev-3589	306	27	been	be	AUX
inlawrev-3589	306	28	put	put	VERB
inlawrev-3589	306	29	in	in	ADP
inlawrev-3589	306	30	the	the	DET
inlawrev-3589	306	31	same	same	ADJ
inlawrev-3589	306	32	position	position	NOUN
inlawrev-3589	306	33	as	as	ADP
inlawrev-3589	306	34	combat	combat	NOUN
inlawrev-3589	306	35	soldiers	soldier	NOUN
inlawrev-3589	306	36	because	because	SCONJ
inlawrev-3589	306	37	,	,	PUNCT
inlawrev-3589	306	38	in	in	ADP
inlawrev-3589	306	39	the	the	DET
inlawrev-3589	306	40	words	word	NOUN
inlawrev-3589	306	41	of	of	ADP
inlawrev-3589	306	42	rep	rep	PROPN
inlawrev-3589	306	43	.	.	PROPN
inlawrev-3589	306	44	william	william	PROPN
inlawrev-3589	306	45	m.	m.	PROPN
inlawrev-3589	306	46	thomas	thomas	PROPN
inlawrev-3589	306	47	(	(	PUNCT
inlawrev-3589	306	48	r	r	X
inlawrev-3589	306	49	-	-	PUNCT
inlawrev-3589	306	50	ca	ca	NOUN
inlawrev-3589	306	51	)	)	PUNCT
inlawrev-3589	306	52	,	,	PUNCT
inlawrev-3589	306	53	chairman	chairman	NOUN
inlawrev-3589	306	54	of	of	ADP
inlawrev-3589	306	55	the	the	DET
inlawrev-3589	306	56	house	house	NOUN
inlawrev-3589	306	57	ways	way	NOUN
inlawrev-3589	306	58	and	and	CCONJ
inlawrev-3589	306	59	means	mean	VERB
inlawrev-3589	306	60	committee	committee	NOUN
inlawrev-3589	306	61	,	,	PUNCT
inlawrev-3589	306	62	they	they	PRON
inlawrev-3589	306	63	"	"	PUNCT
inlawrev-3589	306	64	took	take	VERB
inlawrev-3589	306	65	it	it	PRON
inlawrev-3589	306	66	on	on	ADP
inlawrev-3589	306	67	the	the	DET
inlawrev-3589	306	68	chin	chin	NOUN
inlawrev-3589	306	69	for	for	ADP
inlawrev-3589	306	70	america	america	PROPN
inlawrev-3589	306	71	.	.	PUNCT
inlawrev-3589	307	1	"^^	"^^	PROPN
inlawrev-3589	307	2	in	in	ADP
inlawrev-3589	307	3	connection	connection	NOUN
inlawrev-3589	307	4	with	with	ADP
inlawrev-3589	307	5	an	an	DET
inlawrev-3589	307	6	earlier	early	ADJ
inlawrev-3589	307	7	terrorist	terrorist	ADJ
inlawrev-3589	307	8	attack	attack	NOUN
inlawrev-3589	307	9	.	.	PUNCT
inlawrev-3589	308	1	congress	congress	PROPN
inlawrev-3589	308	2	passed	pass	VERB
inlawrev-3589	308	3	the	the	DET
inlawrev-3589	308	4	aviation	aviation	NOUN
inlawrev-3589	308	5	security	security	NOUN
inlawrev-3589	308	6	and	and	CCONJ
inlawrev-3589	308	7	improvement	improvement	NOUN
inlawrev-3589	308	8	act	act	NOUN
inlawrev-3589	308	9	of	of	ADP
inlawrev-3589	308	10	1	1	NUM
inlawrev-3589	308	11	990^	990^	NUM
inlawrev-3589	308	12	*	*	SYM
inlawrev-3589	308	13	(	(	PUNCT
inlawrev-3589	308	14	which	which	PRON
inlawrev-3589	308	15	never	never	ADV
inlawrev-3589	308	16	became	become	VERB
inlawrev-3589	308	17	part	part	NOUN
inlawrev-3589	308	18	ofthe	ofthe	PRON
inlawrev-3589	308	19	internal	internal	ADJ
inlawrev-3589	308	20	revenue	revenue	NOUN
inlawrev-3589	308	21	code	code	PROPN
inlawrev-3589	308	22	)	)	PUNCT
inlawrev-3589	308	23	,	,	PUNCT
inlawrev-3589	308	24	granting	grant	VERB
inlawrev-3589	308	25	income	income	NOUN
inlawrev-3589	308	26	tax	tax	NOUN
inlawrev-3589	308	27	exemptions	exemption	NOUN
inlawrev-3589	308	28	to	to	ADP
inlawrev-3589	308	29	taxpayers	taxpayer	NOUN
inlawrev-3589	308	30	who	who	PRON
inlawrev-3589	308	31	died	die	VERB
inlawrev-3589	308	32	as	as	ADP
inlawrev-3589	308	33	a	a	DET
inlawrev-3589	308	34	result	result	NOUN
inlawrev-3589	308	35	ofthe	ofthe	ADJ
inlawrev-3589	308	36	pan	pan	PROPN
inlawrev-3589	308	37	american	american	PROPN
inlawrev-3589	308	38	airways	airways	PROPN
inlawrev-3589	308	39	flight	flight	NOUN
inlawrev-3589	308	40	1	1	NUM
inlawrev-3589	308	41	03	03	NUM
inlawrev-3589	308	42	terrorist	terrorist	ADJ
inlawrev-3589	308	43	disaster	disaster	NOUN
inlawrev-3589	308	44	over	over	ADP
inlawrev-3589	308	45	lockerbie	lockerbie	PROPN
inlawrev-3589	308	46	,	,	PUNCT
inlawrev-3589	308	47	scotland	scotland	PROPN
inlawrev-3589	308	48	,	,	PUNCT
inlawrev-3589	308	49	for	for	ADP
inlawrev-3589	308	50	the	the	DET
inlawrev-3589	308	51	year	year	NOUN
inlawrev-3589	308	52	of	of	ADP
inlawrev-3589	308	53	the	the	DET
inlawrev-3589	308	54	attack	attack	NOUN
inlawrev-3589	308	55	and	and	CCONJ
inlawrev-3589	308	56	the	the	DET
inlawrev-3589	308	57	prior	prior	ADJ
inlawrev-3589	308	58	year	year	NOUN
inlawrev-3589	308	59	.	.	PUNCT
inlawrev-3589	309	1	as	as	ADP
inlawrev-3589	309	2	with	with	ADP
inlawrev-3589	309	3	the	the	DET
inlawrev-3589	309	4	victims	victim	NOUN
inlawrev-3589	309	5	of	of	ADP
inlawrev-3589	309	6	terrorism	terrorism	NOUN
inlawrev-3589	309	7	reliefact	reliefact	NOUN
inlawrev-3589	309	8	,	,	PUNCT
inlawrev-3589	309	9	this	this	DET
inlawrev-3589	309	10	act	act	NOUN
inlawrev-3589	309	11	was	be	AUX
inlawrev-3589	309	12	targeted	target	VERB
inlawrev-3589	309	13	to	to	ADP
inlawrev-3589	309	14	victims	victim	NOUN
inlawrev-3589	309	15	ofspecific	ofspecific	ADJ
inlawrev-3589	309	16	terrorist	terrorist	ADJ
inlawrev-3589	309	17	attacks	attack	NOUN
inlawrev-3589	309	18	.	.	PUNCT
inlawrev-3589	310	1	the	the	DET
inlawrev-3589	310	2	only	only	ADJ
inlawrev-3589	310	3	provision	provision	NOUN
inlawrev-3589	310	4	in	in	ADP
inlawrev-3589	310	5	the	the	DET
inlawrev-3589	310	6	internal	internal	ADJ
inlawrev-3589	310	7	revenue	revenue	NOUN
inlawrev-3589	310	8	code	code	NOUN
inlawrev-3589	310	9	which	which	PRON
inlawrev-3589	310	10	applies	apply	VERB
inlawrev-3589	310	11	specifically	specifically	ADV
inlawrev-3589	310	12	to	to	AUX
inlawrev-3589	310	13	acts	act	VERB
inlawrev-3589	310	14	ofterrorism	ofterrorism	NOUN
inlawrev-3589	310	15	in	in	ADP
inlawrev-3589	310	16	general	general	ADJ
inlawrev-3589	310	17	(	(	PUNCT
inlawrev-3589	310	18	as	as	SCONJ
inlawrev-3589	310	19	opposed	oppose	VERB
inlawrev-3589	310	20	to	to	ADP
inlawrev-3589	310	21	specific	specific	ADJ
inlawrev-3589	310	22	incidents	incident	NOUN
inlawrev-3589	310	23	)	)	PUNCT
inlawrev-3589	310	24	is	be	AUX
inlawrev-3589	310	25	found	find	VERB
inlawrev-3589	310	26	in	in	ADP
inlawrev-3589	310	27	i.r.c	i.r.c	NOUN
inlawrev-3589	310	28	.	.	PUNCT
inlawrev-3589	311	1	section	section	NOUN
inlawrev-3589	311	2	1	1	NUM
inlawrev-3589	311	3	04(a)(5	04(a)(5	NUM
inlawrev-3589	311	4	)	)	PUNCT
inlawrev-3589	311	5	.	.	PUNCT
inlawrev-3589	312	1	that	that	DET
inlawrev-3589	312	2	provision	provision	NOUN
inlawrev-3589	312	3	exempts	exempt	VERB
inlawrev-3589	312	4	from	from	ADP
inlawrev-3589	312	5	income	income	NOUN
inlawrev-3589	312	6	tax	tax	NOUN
inlawrev-3589	312	7	amounts	amount	NOUN
inlawrev-3589	312	8	received	receive	VERB
inlawrev-3589	312	9	as	as	ADP
inlawrev-3589	312	10	disability	disability	NOUN
inlawrev-3589	312	11	income	income	NOUN
inlawrev-3589	312	12	attributable	attributable	ADJ
inlawrev-3589	312	13	to	to	ADP
inlawrev-3589	312	14	injuries	injury	NOUN
inlawrev-3589	312	15	incurred	incur	VERB
inlawrev-3589	312	16	as	as	ADP
inlawrev-3589	312	17	a	a	DET
inlawrev-3589	312	18	direct	direct	ADJ
inlawrev-3589	312	19	result	result	NOUN
inlawrev-3589	312	20	of	of	ADP
inlawrev-3589	312	21	a	a	DET
inlawrev-3589	312	22	violent	violent	ADJ
inlawrev-3589	312	23	attack	attack	NOUN
inlawrev-3589	312	24	which	which	PRON
inlawrev-3589	312	25	the	the	DET
inlawrev-3589	312	26	secretary	secretary	PROPN
inlawrev-3589	312	27	of	of	ADP
inlawrev-3589	312	28	state	state	PROPN
inlawrev-3589	312	29	determines	determine	VERB
inlawrev-3589	312	30	to	to	PART
inlawrev-3589	312	31	be	be	AUX
inlawrev-3589	312	32	a	a	DET
inlawrev-3589	312	33	terrorist	terrorist	ADJ
inlawrev-3589	312	34	attack	attack	NOUN
inlawrev-3589	312	35	and	and	CCONJ
inlawrev-3589	312	36	which	which	PRON
inlawrev-3589	312	37	occurred	occur	VERB
inlawrev-3589	312	38	while	while	SCONJ
inlawrev-3589	312	39	the	the	DET
inlawrev-3589	312	40	injured	injured	ADJ
inlawrev-3589	312	41	individual	individual	NOUN
inlawrev-3589	312	42	was	be	AUX
inlawrev-3589	312	43	an	an	DET
inlawrev-3589	312	44	employee	employee	NOUN
inlawrev-3589	312	45	of	of	ADP
inlawrev-3589	312	46	the	the	DET
inlawrev-3589	312	47	united	united	PROPN
inlawrev-3589	312	48	states	states	PROPN
inlawrev-3589	312	49	engaged	engage	VERB
inlawrev-3589	312	50	in	in	ADP
inlawrev-3589	312	51	performing	perform	VERB
inlawrev-3589	312	52	official	official	ADJ
inlawrev-3589	312	53	duties	duty	NOUN
inlawrev-3589	312	54	outside	outside	ADP
inlawrev-3589	312	55	of	of	ADP
inlawrev-3589	312	56	the	the	DET
inlawrev-3589	312	57	united	united	PROPN
inlawrev-3589	312	58	states	states	PROPN
inlawrev-3589	312	59	.	.	PUNCT
inlawrev-3589	313	1	normally	normally	ADV
inlawrev-3589	313	2	such	such	ADJ
inlawrev-3589	313	3	receipts	receipt	NOUN
inlawrev-3589	313	4	would	would	AUX
inlawrev-3589	313	5	be	be	AUX
inlawrev-3589	313	6	includible	includible	ADJ
inlawrev-3589	313	7	as	as	SCONJ
inlawrev-3589	313	8	lost	lose	VERB
inlawrev-3589	313	9	wages.^^	wages.^^	PUNCT
inlawrev-3589	313	10	c.	c.	PROPN
inlawrev-3589	313	11	effects	effect	NOUN
inlawrev-3589	313	12	ofthe	ofthe	VERB
inlawrev-3589	313	13	current	current	ADJ
inlawrev-3589	313	14	tax	tax	NOUN
inlawrev-3589	313	15	rules	rule	NOUN
inlawrev-3589	313	16	on	on	ADP
inlawrev-3589	313	17	behavior	behavior	NOUN
inlawrev-3589	313	18	as	as	SCONJ
inlawrev-3589	313	19	discussed	discuss	VERB
inlawrev-3589	313	20	earlier	early	ADV
inlawrev-3589	313	21	,	,	PUNCT
inlawrev-3589	313	22	the	the	DET
inlawrev-3589	313	23	income	income	NOUN
inlawrev-3589	313	24	tax	tax	NOUN
inlawrev-3589	313	25	provides	provide	VERB
inlawrev-3589	313	26	a	a	DET
inlawrev-3589	313	27	form	form	NOUN
inlawrev-3589	313	28	of	of	ADP
inlawrev-3589	313	29	insurance.^^	insurance.^^	PUNCT
inlawrev-3589	313	30	if	if	SCONJ
inlawrev-3589	313	31	a	a	DET
inlawrev-3589	313	32	taxpayer	taxpayer	NOUN
inlawrev-3589	313	33	incurs	incur	VERB
inlawrev-3589	313	34	a	a	DET
inlawrev-3589	313	35	loss	loss	NOUN
inlawrev-3589	313	36	that	that	PRON
inlawrev-3589	313	37	is	be	AUX
inlawrev-3589	313	38	deductible	deductible	ADJ
inlawrev-3589	313	39	,	,	PUNCT
inlawrev-3589	313	40	then	then	ADV
inlawrev-3589	313	41	the	the	DET
inlawrev-3589	313	42	taxpayer	taxpayer	NOUN
inlawrev-3589	313	43	really	really	ADV
inlawrev-3589	313	44	only	only	ADV
inlawrev-3589	313	45	suffers	suffer	VERB
inlawrev-3589	313	46	a	a	DET
inlawrev-3589	313	47	loss	loss	NOUN
inlawrev-3589	313	48	equal	equal	ADJ
inlawrev-3589	313	49	to	to	ADP
inlawrev-3589	313	50	the	the	DET
inlawrev-3589	313	51	amount	amount	NOUN
inlawrev-3589	313	52	ofthe	ofthe	ADJ
inlawrev-3589	313	53	loss	loss	NOUN
inlawrev-3589	313	54	multiplied	multiply	VERB
inlawrev-3589	313	55	by	by	ADP
inlawrev-3589	313	56	(	(	PUNCT
inlawrev-3589	313	57	1the	1the	ADJ
inlawrev-3589	313	58	tax	tax	NOUN
inlawrev-3589	313	59	rate	rate	NOUN
inlawrev-3589	313	60	)	)	PUNCT
inlawrev-3589	313	61	.	.	PUNCT
inlawrev-3589	314	1	ofcourse	ofcourse	ADV
inlawrev-3589	314	2	,	,	PUNCT
inlawrev-3589	314	3	if	if	SCONJ
inlawrev-3589	314	4	the	the	DET
inlawrev-3589	314	5	loss	loss	NOUN
inlawrev-3589	314	6	is	be	AUX
inlawrev-3589	314	7	only	only	ADV
inlawrev-3589	314	8	partially	partially	ADV
inlawrev-3589	314	9	deductible	deductible	ADJ
inlawrev-3589	314	10	,	,	PUNCT
inlawrev-3589	314	11	then	then	ADV
inlawrev-3589	314	12	the	the	DET
inlawrev-3589	314	13	actual	actual	ADJ
inlawrev-3589	314	14	loss	loss	NOUN
inlawrev-3589	314	15	to	to	ADP
inlawrev-3589	314	16	the	the	DET
inlawrev-3589	314	17	taxpayer	taxpayer	NOUN
inlawrev-3589	314	18	is	be	AUX
inlawrev-3589	314	19	increased	increase	VERB
inlawrev-3589	314	20	to	to	ADP
inlawrev-3589	314	21	the	the	DET
inlawrev-3589	314	22	extent	extent	NOUN
inlawrev-3589	314	23	the	the	DET
inlawrev-3589	314	24	loss	loss	NOUN
inlawrev-3589	314	25	is	be	AUX
inlawrev-3589	314	26	not	not	PART
inlawrev-3589	314	27	deductible	deductible	ADJ
inlawrev-3589	314	28	.	.	PUNCT
inlawrev-3589	315	1	as	as	SCONJ
inlawrev-3589	315	2	also	also	ADV
inlawrev-3589	315	3	stated	state	VERB
inlawrev-3589	315	4	earlier	early	ADV
inlawrev-3589	315	5	,	,	PUNCT
inlawrev-3589	315	6	it	it	PRON
inlawrev-3589	315	7	is	be	AUX
inlawrev-3589	315	8	generally	generally	ADV
inlawrev-3589	315	9	assumed	assume	VERB
inlawrev-3589	315	10	that	that	SCONJ
inlawrev-3589	315	11	the	the	DET
inlawrev-3589	315	12	tax	tax	NOUN
inlawrev-3589	315	13	system	system	NOUN
inlawrev-3589	315	14	should	should	AUX
inlawrev-3589	315	15	alter	alter	VERB
inlawrev-3589	315	16	the	the	DET
inlawrev-3589	315	17	behavior	behavior	NOUN
inlawrev-3589	315	18	of	of	ADP
inlawrev-3589	315	19	taxpayers	taxpayer	NOUN
inlawrev-3589	315	20	as	as	ADV
inlawrev-3589	315	21	little	little	ADJ
inlawrev-3589	315	22	as	as	ADP
inlawrev-3589	315	23	possible.^^	possible.^^	NOUN
inlawrev-3589	315	24	however	however	ADV
inlawrev-3589	315	25	,	,	PUNCT
inlawrev-3589	315	26	many	many	ADJ
inlawrev-3589	315	27	provisions	provision	NOUN
inlawrev-3589	315	28	selectively	selectively	ADV
inlawrev-3589	315	29	violate	violate	VERB
inlawrev-3589	315	30	these	these	DET
inlawrev-3589	315	31	neutrality	neutrality	NOUN
inlawrev-3589	315	32	principles.^	principles.^	NOUN
inlawrev-3589	315	33	*	*	PUNCT
inlawrev-3589	315	34	the	the	DET
inlawrev-3589	315	35	primary	primary	ADJ
inlawrev-3589	315	36	line	line	NOUN
inlawrev-3589	315	37	ofanalysis	ofanalysis	NOUN
inlawrev-3589	315	38	that	that	PRON
inlawrev-3589	315	39	justifies	justify	VERB
inlawrev-3589	315	40	using	use	VERB
inlawrev-3589	315	41	the	the	DET
inlawrev-3589	315	42	tax	tax	NOUN
inlawrev-3589	315	43	system	system	NOUN
inlawrev-3589	315	44	to	to	PART
inlawrev-3589	315	45	alter	alter	VERB
inlawrev-3589	315	46	the	the	DET
inlawrev-3589	315	47	behavior	behavior	NOUN
inlawrev-3589	315	48	oftaxpayers	oftaxpayer	NOUN
inlawrev-3589	315	49	argues	argue	VERB
inlawrev-3589	315	50	that	that	SCONJ
inlawrev-3589	315	51	,	,	PUNCT
inlawrev-3589	315	52	where	where	SCONJ
inlawrev-3589	315	53	72	72	NUM
inlawrev-3589	315	54	.	.	PUNCT
inlawrev-3589	315	55	thomas'rangel	thomas'rangel	NOUN
inlawrev-3589	315	56	bill	bill	NOUN
inlawrev-3589	315	57	to	to	PART
inlawrev-3589	315	58	provide	provide	VERB
inlawrev-3589	315	59	relieffor	relieffor	ADJ
inlawrev-3589	315	60	terrorist	terrorist	ADJ
inlawrev-3589	315	61	attack	attack	NOUN
inlawrev-3589	315	62	victims	victim	NOUN
inlawrev-3589	315	63	,	,	PUNCT
inlawrev-3589	315	64	tax	tax	NOUN
inlawrev-3589	315	65	notes	note	NOUN
inlawrev-3589	315	66	today	today	NOUN
inlawrev-3589	315	67	,	,	PUNCT
inlawrev-3589	315	68	sept	sept	PROPN
inlawrev-3589	315	69	.	.	PROPN
inlawrev-3589	315	70	20	20	NUM
inlawrev-3589	315	71	,	,	PUNCT
inlawrev-3589	315	72	2001	2001	NUM
inlawrev-3589	315	73	,	,	PUNCT
inlawrev-3589	315	74	at	at	ADP
inlawrev-3589	315	75	1	1	NUM
inlawrev-3589	315	76	83	83	NUM
inlawrev-3589	315	77	-	-	SYM
inlawrev-3589	315	78	91	91	NUM
inlawrev-3589	315	79	.	.	PUNCT
inlawrev-3589	316	1	i.r.c	i.r.c	NOUN
inlawrev-3589	316	2	.	.	PUNCT
inlawrev-3589	317	1	section	section	NOUN
inlawrev-3589	317	2	1	1	NUM
inlawrev-3589	317	3	12	12	NUM
inlawrev-3589	317	4	allows	allow	VERB
inlawrev-3589	317	5	an	an	DET
inlawrev-3589	317	6	exclusion	exclusion	NOUN
inlawrev-3589	317	7	from	from	ADP
inlawrev-3589	317	8	taxable	taxable	ADJ
inlawrev-3589	317	9	income	income	NOUN
inlawrev-3589	317	10	for	for	ADP
inlawrev-3589	317	11	income	income	NOUN
inlawrev-3589	317	12	earned	earn	VERB
inlawrev-3589	317	13	while	while	SCONJ
inlawrev-3589	317	14	in	in	ADP
inlawrev-3589	317	15	a	a	DET
inlawrev-3589	317	16	combat	combat	NOUN
inlawrev-3589	317	17	zone	zone	NOUN
inlawrev-3589	317	18	or	or	CCONJ
inlawrev-3589	317	19	while	while	SCONJ
inlawrev-3589	317	20	hospitalized	hospitalize	VERB
inlawrev-3589	317	21	from	from	ADP
inlawrev-3589	317	22	injuries	injury	NOUN
inlawrev-3589	317	23	received	receive	VERB
inlawrev-3589	317	24	in	in	ADP
inlawrev-3589	317	25	a	a	DET
inlawrev-3589	317	26	combat	combat	NOUN
inlawrev-3589	317	27	zone	zone	NOUN
inlawrev-3589	317	28	.	.	PUNCT
inlawrev-3589	318	1	73	73	NUM
inlawrev-3589	318	2	.	.	PUNCT
inlawrev-3589	319	1	i	i	PRON
inlawrev-3589	319	2	d.	d.	PROPN
inlawrev-3589	319	3	74	74	NUM
inlawrev-3589	319	4	.	.	PUNCT
inlawrev-3589	320	1	pub	pub	NOUN
inlawrev-3589	320	2	.	.	PUNCT
inlawrev-3589	321	1	l.	l.	PROPN
inlawrev-3589	321	2	no	no	INTJ
inlawrev-3589	321	3	.	.	PROPN
inlawrev-3589	322	1	101	101	NUM
inlawrev-3589	322	2	-	-	SYM
inlawrev-3589	322	3	604	604	NUM
inlawrev-3589	322	4	,	,	PUNCT
inlawrev-3589	322	5	104	104	NUM
inlawrev-3589	322	6	stat	stat	NOUN
inlawrev-3589	322	7	.	.	PUNCT
inlawrev-3589	323	1	3081	3081	NUM
inlawrev-3589	323	2	(	(	PUNCT
inlawrev-3589	323	3	1990	1990	NUM
inlawrev-3589	323	4	)	)	PUNCT
inlawrev-3589	323	5	.	.	PUNCT
inlawrev-3589	324	1	75	75	NUM
inlawrev-3589	324	2	.	.	PUNCT
inlawrev-3589	325	1	the	the	DET
inlawrev-3589	325	2	job	job	NOUN
inlawrev-3589	325	3	creation	creation	NOUN
inlawrev-3589	325	4	and	and	CCONJ
inlawrev-3589	325	5	worker	worker	NOUN
inlawrev-3589	325	6	assistance	assistance	NOUN
inlawrev-3589	325	7	act	act	NOUN
inlawrev-3589	325	8	of	of	ADP
inlawrev-3589	325	9	2002	2002	NUM
inlawrev-3589	325	10	,	,	PUNCT
inlawrev-3589	325	11	pub	pub	NOUN
inlawrev-3589	325	12	.	.	PUNCT
inlawrev-3589	326	1	l.	l.	PROPN
inlawrev-3589	326	2	no	no	INTJ
inlawrev-3589	326	3	.	.	PUNCT
inlawrev-3589	327	1	107	107	NUM
inlawrev-3589	327	2	-	-	SYM
inlawrev-3589	327	3	147	147	NUM
inlawrev-3589	327	4	,	,	PUNCT
inlawrev-3589	327	5	116	116	NUM
inlawrev-3589	327	6	stat	stat	NOUN
inlawrev-3589	327	7	.	.	PUNCT
inlawrev-3589	328	1	21	21	NUM
inlawrev-3589	328	2	(	(	PUNCT
inlawrev-3589	328	3	2002	2002	NUM
inlawrev-3589	328	4	)	)	PUNCT
inlawrev-3589	328	5	.	.	PUNCT
inlawrev-3589	329	1	businesses	business	NOUN
inlawrev-3589	329	2	that	that	PRON
inlawrev-3589	329	3	qualify	qualify	VERB
inlawrev-3589	329	4	are	be	AUX
inlawrev-3589	329	5	those	those	PRON
inlawrev-3589	329	6	that	that	PRON
inlawrev-3589	329	7	either	either	CCONJ
inlawrev-3589	329	8	are	be	AUX
inlawrev-3589	329	9	located	locate	VERB
inlawrev-3589	329	10	in	in	ADP
inlawrev-3589	329	11	the	the	DET
inlawrev-3589	329	12	new	new	PROPN
inlawrev-3589	329	13	york	york	PROPN
inlawrev-3589	329	14	liberty	liberty	PROPN
inlawrev-3589	329	15	area	area	PROPN
inlawrev-3589	329	16	(	(	PUNCT
inlawrev-3589	329	17	near	near	ADP
inlawrev-3589	329	18	the	the	DET
inlawrev-3589	329	19	world	world	NOUN
inlawrev-3589	329	20	trade	trade	NOUN
inlawrev-3589	329	21	center	center	NOUN
inlawrev-3589	329	22	)	)	PUNCT
inlawrev-3589	329	23	and	and	CCONJ
inlawrev-3589	329	24	chose	choose	VERB
inlawrev-3589	329	25	to	to	PART
inlawrev-3589	329	26	stay	stay	VERB
inlawrev-3589	329	27	or	or	CCONJ
inlawrev-3589	329	28	those	those	PRON
inlawrev-3589	329	29	that	that	PRON
inlawrev-3589	329	30	had	have	VERB
inlawrev-3589	329	31	to	to	PART
inlawrev-3589	329	32	relocate	relocate	VERB
inlawrev-3589	329	33	from	from	ADP
inlawrev-3589	329	34	that	that	DET
inlawrev-3589	329	35	area	area	NOUN
inlawrev-3589	329	36	.	.	PUNCT
inlawrev-3589	330	1	it	it	PRON
inlawrev-3589	330	2	allows	allow	VERB
inlawrev-3589	330	3	a	a	DET
inlawrev-3589	330	4	credit	credit	NOUN
inlawrev-3589	330	5	of40	of40	PROPN
inlawrev-3589	330	6	%	%	NOUN
inlawrev-3589	330	7	up	up	ADP
inlawrev-3589	330	8	to	to	ADP
inlawrev-3589	330	9	the	the	DET
inlawrev-3589	330	10	first	first	ADJ
inlawrev-3589	330	11	$	$	SYM
inlawrev-3589	330	12	6000	6000	NUM
inlawrev-3589	330	13	ofsalary	ofsalary	ADJ
inlawrev-3589	330	14	for	for	ADP
inlawrev-3589	330	15	those	those	PRON
inlawrev-3589	330	16	working	work	VERB
inlawrev-3589	330	17	more	more	ADJ
inlawrev-3589	330	18	than	than	ADP
inlawrev-3589	330	19	400	400	NUM
inlawrev-3589	330	20	hours	hour	NOUN
inlawrev-3589	330	21	before	before	ADP
inlawrev-3589	330	22	jan	jan	PROPN
inlawrev-3589	330	23	.	.	PROPN
inlawrev-3589	330	24	1	1	NUM
inlawrev-3589	330	25	,	,	PUNCT
inlawrev-3589	330	26	2003	2003	NUM
inlawrev-3589	330	27	.	.	PUNCT
inlawrev-3589	331	1	this	this	PRON
inlawrev-3589	331	2	is	be	AUX
inlawrev-3589	331	3	not	not	PART
inlawrev-3589	331	4	subject	subject	ADJ
inlawrev-3589	331	5	to	to	ADP
inlawrev-3589	331	6	tax	tax	NOUN
inlawrev-3589	331	7	credit	credit	NOUN
inlawrev-3589	331	8	limitation	limitation	NOUN
inlawrev-3589	331	9	of	of	ADP
inlawrev-3589	331	10	section	section	NOUN
inlawrev-3589	331	11	38	38	NUM
inlawrev-3589	331	12	.	.	PUNCT
inlawrev-3589	332	1	this	this	DET
inlawrev-3589	332	2	act	act	NOUN
inlawrev-3589	332	3	did	do	AUX
inlawrev-3589	332	4	not	not	PART
inlawrev-3589	332	5	modify	modify	VERB
inlawrev-3589	332	6	the	the	DET
inlawrev-3589	332	7	internal	internal	ADJ
inlawrev-3589	332	8	revenue	revenue	NOUN
inlawrev-3589	332	9	code	code	NOUN
inlawrev-3589	332	10	.	.	PUNCT
inlawrev-3589	333	1	76	76	NUM
inlawrev-3589	333	2	.	.	PUNCT
inlawrev-3589	334	1	griffith	griffith	PROPN
inlawrev-3589	334	2	,	,	PUNCT
inlawrev-3589	334	3	supra	supra	PROPN
inlawrev-3589	334	4	note	note	NOUN
inlawrev-3589	334	5	19	19	NUM
inlawrev-3589	334	6	.	.	NOUN
inlawrev-3589	334	7	77	77	NUM
inlawrev-3589	334	8	.	.	PUNCT
inlawrev-3589	335	1	chorvat	chorvat	NOUN
inlawrev-3589	335	2	,	,	PUNCT
inlawrev-3589	335	3	jwpranote	jwpranote	VERB
inlawrev-3589	335	4	18	18	NUM
inlawrev-3589	335	5	.	.	PUNCT
inlawrev-3589	335	6	78	78	NUM
inlawrev-3589	335	7	.	.	PUNCT
inlawrev-3589	336	1	for	for	ADP
inlawrev-3589	336	2	examples	example	NOUN
inlawrev-3589	336	3	,	,	PUNCT
inlawrev-3589	336	4	see	see	VERB
inlawrev-3589	336	5	utz	utz	NOUN
inlawrev-3589	336	6	,	,	PUNCT
inlawrev-3589	336	7	supra	supra	PROPN
inlawrev-3589	336	8	note	note	NOUN
inlawrev-3589	336	9	1	1	NUM
inlawrev-3589	336	10	7	7	NUM
inlawrev-3589	336	11	.	.	NUM
inlawrev-3589	336	12	2003	2003	NUM
inlawrev-3589	336	13	]	]	PUNCT
inlawrev-3589	336	14	income	income	NOUN
inlawrev-3589	336	15	tax	tax	NOUN
inlawrev-3589	336	16	as	as	ADP
inlawrev-3589	336	17	implicit	implicit	ADJ
inlawrev-3589	336	18	insurance	insurance	NOUN
inlawrev-3589	336	19	437	437	NUM
inlawrev-3589	336	20	a	a	DET
inlawrev-3589	336	21	particular	particular	ADJ
inlawrev-3589	336	22	behavior	behavior	NOUN
inlawrev-3589	336	23	results	result	VERB
inlawrev-3589	336	24	in	in	ADP
inlawrev-3589	336	25	externalities	externality	NOUN
inlawrev-3589	336	26	to	to	ADP
inlawrev-3589	336	27	others	other	NOUN
inlawrev-3589	336	28	,	,	PUNCT
inlawrev-3589	336	29	and	and	CCONJ
inlawrev-3589	336	30	the	the	DET
inlawrev-3589	336	31	rules	rule	NOUN
inlawrev-3589	336	32	are	be	AUX
inlawrev-3589	336	33	designed	design	VERB
inlawrev-3589	336	34	to	to	PART
inlawrev-3589	336	35	make	make	VERB
inlawrev-3589	336	36	the	the	DET
inlawrev-3589	336	37	taxpayer	taxpayer	NOUN
inlawrev-3589	336	38	account	account	VERB
inlawrev-3589	336	39	for	for	ADP
inlawrev-3589	336	40	the	the	DET
inlawrev-3589	336	41	effects	effect	NOUN
inlawrev-3589	336	42	of	of	ADP
inlawrev-3589	336	43	their	their	PRON
inlawrev-3589	336	44	behavior	behavior	NOUN
inlawrev-3589	336	45	on	on	ADP
inlawrev-3589	336	46	others	other	NOUN
inlawrev-3589	336	47	,	,	PUNCT
inlawrev-3589	336	48	these	these	DET
inlawrev-3589	336	49	changes	change	NOUN
inlawrev-3589	336	50	can	can	AUX
inlawrev-3589	336	51	be	be	AUX
inlawrev-3589	336	52	improve	improve	VERB
inlawrev-3589	336	53	efficiency	efficiency	NOUN
inlawrev-3589	336	54	.	.	PUNCT
inlawrev-3589	337	1	this	this	DET
inlawrev-3589	337	2	theory	theory	NOUN
inlawrev-3589	337	3	was	be	AUX
inlawrev-3589	337	4	put	put	VERB
inlawrev-3589	337	5	forth	forth	ADP
inlawrev-3589	337	6	by	by	ADP
inlawrev-3589	337	7	a.c	a.c	PROPN
inlawrev-3589	337	8	.	.	PROPN
inlawrev-3589	337	9	pigou/^	pigou/^	PROPN
inlawrev-3589	337	10	consequently	consequently	ADV
inlawrev-3589	337	11	,	,	PUNCT
inlawrev-3589	337	12	taxes	taxis	NOUN
inlawrev-3589	337	13	which	which	PRON
inlawrev-3589	337	14	are	be	AUX
inlawrev-3589	337	15	designed	design	VERB
inlawrev-3589	337	16	to	to	PART
inlawrev-3589	337	17	account	account	VERB
inlawrev-3589	337	18	for	for	ADP
inlawrev-3589	337	19	externalities	externality	NOUN
inlawrev-3589	337	20	are	be	AUX
inlawrev-3589	337	21	known	know	VERB
inlawrev-3589	337	22	as	as	ADP
inlawrev-3589	337	23	pigouvian	pigouvian	ADJ
inlawrev-3589	337	24	taxes	taxis	NOUN
inlawrev-3589	337	25	.	.	PUNCT
inlawrev-3589	338	1	the	the	DET
inlawrev-3589	338	2	most	most	ADV
inlawrev-3589	338	3	common	common	ADJ
inlawrev-3589	338	4	illustration	illustration	NOUN
inlawrev-3589	338	5	of	of	ADP
inlawrev-3589	338	6	pigouvian	pigouvian	ADJ
inlawrev-3589	338	7	taxes	taxis	NOUN
inlawrev-3589	338	8	is	be	AUX
inlawrev-3589	338	9	an	an	DET
inlawrev-3589	338	10	effluence	effluence	NOUN
inlawrev-3589	338	11	or	or	CCONJ
inlawrev-3589	338	12	pollution	pollution	NOUN
inlawrev-3589	338	13	tax	tax	NOUN
inlawrev-3589	338	14	.	.	PUNCT
inlawrev-3589	339	1	if	if	SCONJ
inlawrev-3589	339	2	the	the	DET
inlawrev-3589	339	3	polluter	polluter	NOUN
inlawrev-3589	339	4	is	be	AUX
inlawrev-3589	339	5	assessed	assess	VERB
inlawrev-3589	339	6	a	a	DET
inlawrev-3589	339	7	tax	tax	NOUN
inlawrev-3589	339	8	equal	equal	ADJ
inlawrev-3589	339	9	to	to	ADP
inlawrev-3589	339	10	the	the	DET
inlawrev-3589	339	11	costs	cost	NOUN
inlawrev-3589	339	12	imposed	impose	VERB
inlawrev-3589	339	13	on	on	ADP
inlawrev-3589	339	14	others	other	NOUN
inlawrev-3589	339	15	,	,	PUNCT
inlawrev-3589	339	16	the	the	DET
inlawrev-3589	339	17	optimal	optimal	ADJ
inlawrev-3589	339	18	level	level	NOUN
inlawrev-3589	339	19	ofpollution	ofpollution	NOUN
inlawrev-3589	339	20	should	should	AUX
inlawrev-3589	339	21	result	result	VERB
inlawrev-3589	339	22	.	.	PUNCT
inlawrev-3589	340	1	the	the	DET
inlawrev-3589	340	2	converse	converse	NOUN
inlawrev-3589	340	3	of	of	ADP
inlawrev-3589	340	4	this	this	DET
inlawrev-3589	340	5	analysis	analysis	NOUN
inlawrev-3589	340	6	argues	argue	VERB
inlawrev-3589	340	7	that	that	SCONJ
inlawrev-3589	340	8	benefits	benefit	NOUN
inlawrev-3589	340	9	should	should	AUX
inlawrev-3589	340	10	be	be	AUX
inlawrev-3589	340	11	given	give	VERB
inlawrev-3589	340	12	by	by	ADP
inlawrev-3589	340	13	the	the	DET
inlawrev-3589	340	14	government	government	NOUN
inlawrev-3589	340	15	to	to	ADP
inlawrev-3589	340	16	those	those	PRON
inlawrev-3589	340	17	who	who	PRON
inlawrev-3589	340	18	engage	engage	VERB
inlawrev-3589	340	19	in	in	ADP
inlawrev-3589	340	20	socially	socially	ADV
inlawrev-3589	340	21	productive	productive	ADJ
inlawrev-3589	340	22	behavior	behavior	NOUN
inlawrev-3589	340	23	in	in	ADP
inlawrev-3589	340	24	which	which	PRON
inlawrev-3589	340	25	the	the	DET
inlawrev-3589	340	26	individuals	individual	NOUN
inlawrev-3589	340	27	who	who	PRON
inlawrev-3589	340	28	engage	engage	VERB
inlawrev-3589	340	29	in	in	ADP
inlawrev-3589	340	30	the	the	DET
inlawrev-3589	340	31	behavior	behavior	NOUN
inlawrev-3589	340	32	do	do	AUX
inlawrev-3589	340	33	not	not	PART
inlawrev-3589	340	34	receive	receive	VERB
inlawrev-3589	340	35	a	a	DET
inlawrev-3589	340	36	share	share	NOUN
inlawrev-3589	340	37	of	of	ADP
inlawrev-3589	340	38	the	the	DET
inlawrev-3589	340	39	benefits	benefit	NOUN
inlawrev-3589	340	40	proportional	proportional	ADJ
inlawrev-3589	340	41	to	to	ADP
inlawrev-3589	340	42	their	their	PRON
inlawrev-3589	340	43	contributions	contribution	NOUN
inlawrev-3589	340	44	.	.	PUNCT
inlawrev-3589	341	1	if	if	SCONJ
inlawrev-3589	341	2	,	,	PUNCT
inlawrev-3589	341	3	for	for	ADP
inlawrev-3589	341	4	example	example	NOUN
inlawrev-3589	341	5	,	,	PUNCT
inlawrev-3589	341	6	a	a	DET
inlawrev-3589	341	7	person	person	NOUN
inlawrev-3589	341	8	builds	build	VERB
inlawrev-3589	341	9	a	a	DET
inlawrev-3589	341	10	school	school	NOUN
inlawrev-3589	341	11	for	for	ADP
inlawrev-3589	341	12	the	the	DET
inlawrev-3589	341	13	community	community	NOUN
inlawrev-3589	341	14	,	,	PUNCT
inlawrev-3589	341	15	because	because	SCONJ
inlawrev-3589	341	16	the	the	DET
inlawrev-3589	341	17	benefits	benefit	NOUN
inlawrev-3589	341	18	to	to	ADP
inlawrev-3589	341	19	the	the	DET
inlawrev-3589	341	20	community	community	NOUN
inlawrev-3589	341	21	are	be	AUX
inlawrev-3589	341	22	not	not	PART
inlawrev-3589	341	23	captured	capture	VERB
inlawrev-3589	341	24	by	by	ADP
inlawrev-3589	341	25	the	the	DET
inlawrev-3589	341	26	builder	builder	NOUN
inlawrev-3589	341	27	,	,	PUNCT
inlawrev-3589	341	28	the	the	DET
inlawrev-3589	341	29	government	government	NOUN
inlawrev-3589	341	30	should	should	AUX
inlawrev-3589	341	31	provide	provide	VERB
inlawrev-3589	341	32	a	a	DET
inlawrev-3589	341	33	benefit	benefit	NOUN
inlawrev-3589	341	34	to	to	ADP
inlawrev-3589	341	35	the	the	DET
inlawrev-3589	341	36	builder	builder	NOUN
inlawrev-3589	341	37	.	.	PUNCT
inlawrev-3589	342	1	from	from	ADP
inlawrev-3589	342	2	the	the	DET
inlawrev-3589	342	3	perspective	perspective	NOUN
inlawrev-3589	342	4	of	of	ADP
inlawrev-3589	342	5	an	an	DET
inlawrev-3589	342	6	individual	individual	ADJ
inlawrev-3589	342	7	taxpayer	taxpayer	NOUN
inlawrev-3589	342	8	,	,	PUNCT
inlawrev-3589	342	9	it	it	PRON
inlawrev-3589	342	10	is	be	AUX
inlawrev-3589	342	11	difficult	difficult	ADJ
inlawrev-3589	342	12	to	to	PART
inlawrev-3589	342	13	argue	argue	VERB
inlawrev-3589	342	14	that	that	SCONJ
inlawrev-3589	342	15	losses	loss	NOUN
inlawrev-3589	342	16	from	from	ADP
inlawrev-3589	342	17	terrorism	terrorism	NOUN
inlawrev-3589	342	18	are	be	AUX
inlawrev-3589	342	19	somehow	somehow	ADV
inlawrev-3589	342	20	worse	bad	ADJ
inlawrev-3589	342	21	than	than	ADP
inlawrev-3589	342	22	other	other	ADJ
inlawrev-3589	342	23	losses	loss	NOUN
inlawrev-3589	342	24	to	to	PART
inlawrev-3589	342	25	which	which	PRON
inlawrev-3589	342	26	individuals	individual	NOUN
inlawrev-3589	342	27	are	be	AUX
inlawrev-3589	342	28	subject	subject	ADJ
inlawrev-3589	342	29	.	.	PUNCT
inlawrev-3589	343	1	death	death	NOUN
inlawrev-3589	343	2	is	be	AUX
inlawrev-3589	343	3	an	an	DET
inlawrev-3589	343	4	ever	ever	ADV
inlawrev-3589	343	5	present	present	ADJ
inlawrev-3589	343	6	possibility	possibility	NOUN
inlawrev-3589	343	7	,	,	PUNCT
inlawrev-3589	343	8	as	as	SCONJ
inlawrev-3589	343	9	is	be	AUX
inlawrev-3589	343	10	the	the	DET
inlawrev-3589	343	11	loss	loss	NOUN
inlawrev-3589	343	12	of	of	ADP
inlawrev-3589	343	13	property	property	NOUN
inlawrev-3589	343	14	and	and	CCONJ
inlawrev-3589	343	15	other	other	ADJ
inlawrev-3589	343	16	assets	asset	NOUN
inlawrev-3589	343	17	.	.	PUNCT
inlawrev-3589	344	1	therefore	therefore	ADV
inlawrev-3589	344	2	,	,	PUNCT
inlawrev-3589	344	3	any	any	DET
inlawrev-3589	344	4	special	special	ADJ
inlawrev-3589	344	5	tax	tax	NOUN
inlawrev-3589	344	6	rules	rule	NOUN
inlawrev-3589	344	7	for	for	ADP
inlawrev-3589	344	8	losses	loss	NOUN
inlawrev-3589	344	9	from	from	ADP
inlawrev-3589	344	10	terrorism	terrorism	NOUN
inlawrev-3589	344	11	should	should	AUX
inlawrev-3589	344	12	be	be	AUX
inlawrev-3589	344	13	based	base	VERB
inlawrev-3589	344	14	on	on	ADP
inlawrev-3589	344	15	some	some	DET
inlawrev-3589	344	16	theory	theory	NOUN
inlawrev-3589	344	17	beyond	beyond	ADP
inlawrev-3589	344	18	the	the	DET
inlawrev-3589	344	19	accurate	accurate	ADJ
inlawrev-3589	344	20	calculation	calculation	NOUN
inlawrev-3589	344	21	of	of	ADP
inlawrev-3589	344	22	income	income	NOUN
inlawrev-3589	344	23	.	.	PUNCT
inlawrev-3589	345	1	pigouvian	pigouvian	ADJ
inlawrev-3589	345	2	analysis	analysis	NOUN
inlawrev-3589	345	3	is	be	AUX
inlawrev-3589	345	4	therefore	therefore	ADV
inlawrev-3589	345	5	a	a	DET
inlawrev-3589	345	6	helpful	helpful	ADJ
inlawrev-3589	345	7	framework	framework	NOUN
inlawrev-3589	345	8	to	to	PART
inlawrev-3589	345	9	justify	justify	VERB
inlawrev-3589	345	10	such	such	ADJ
inlawrev-3589	345	11	provisions	provision	NOUN
inlawrev-3589	345	12	.	.	PUNCT
inlawrev-3589	346	1	providing	provide	VERB
inlawrev-3589	346	2	additional	additional	ADJ
inlawrev-3589	346	3	security	security	NOUN
inlawrev-3589	346	4	to	to	PART
inlawrev-3589	346	5	protect	protect	VERB
inlawrev-3589	346	6	one	one	PRON
inlawrev-3589	346	7	's	's	PART
inlawrev-3589	346	8	person	person	NOUN
inlawrev-3589	346	9	,	,	PUNCT
inlawrev-3589	346	10	family	family	NOUN
inlawrev-3589	346	11	,	,	PUNCT
inlawrev-3589	346	12	or	or	CCONJ
inlawrev-3589	346	13	business	business	NOUN
inlawrev-3589	346	14	against	against	ADP
inlawrev-3589	346	15	terrorist	terrorist	ADJ
inlawrev-3589	346	16	attack	attack	NOUN
inlawrev-3589	346	17	creates	create	VERB
inlawrev-3589	346	18	a	a	DET
inlawrev-3589	346	19	number	number	NOUN
inlawrev-3589	346	20	ofexternalities	ofexternalitie	NOUN
inlawrev-3589	346	21	for	for	ADP
inlawrev-3589	346	22	others	other	NOUN
inlawrev-3589	346	23	.	.	PUNCT
inlawrev-3589	347	1	most	most	ADV
inlawrev-3589	347	2	notably	notably	ADV
inlawrev-3589	347	3	,	,	PUNCT
inlawrev-3589	347	4	a	a	DET
inlawrev-3589	347	5	network	network	NOUN
inlawrev-3589	347	6	of	of	ADP
inlawrev-3589	347	7	persons	person	NOUN
inlawrev-3589	347	8	providing	provide	VERB
inlawrev-3589	347	9	security	security	NOUN
inlawrev-3589	347	10	against	against	ADP
inlawrev-3589	347	11	terrorism	terrorism	NOUN
inlawrev-3589	347	12	increases	increase	VERB
inlawrev-3589	347	13	the	the	DET
inlawrev-3589	347	14	security	security	NOUN
inlawrev-3589	347	15	of	of	ADP
inlawrev-3589	347	16	each	each	DET
inlawrev-3589	347	17	member	member	NOUN
inlawrev-3589	347	18	beyond	beyond	ADP
inlawrev-3589	347	19	that	that	PRON
inlawrev-3589	347	20	which	which	PRON
inlawrev-3589	347	21	the	the	DET
inlawrev-3589	347	22	expenses	expense	NOUN
inlawrev-3589	347	23	of	of	ADP
inlawrev-3589	347	24	an	an	DET
inlawrev-3589	347	25	individual	individual	ADJ
inlawrev-3589	347	26	actor	actor	NOUN
inlawrev-3589	347	27	could	could	AUX
inlawrev-3589	347	28	create.*^	create.*^	VERB
inlawrev-3589	347	29	these	these	DET
inlawrev-3589	347	30	expenses	expense	NOUN
inlawrev-3589	347	31	can	can	AUX
inlawrev-3589	347	32	therefore	therefore	ADV
inlawrev-3589	347	33	create	create	VERB
inlawrev-3589	347	34	positive	positive	ADJ
inlawrev-3589	347	35	externalities	externality	NOUN
inlawrev-3589	347	36	for	for	ADP
inlawrev-3589	347	37	others	other	NOUN
inlawrev-3589	347	38	.	.	PUNCT
inlawrev-3589	348	1	these	these	DET
inlawrev-3589	348	2	benefits	benefit	NOUN
inlawrev-3589	348	3	are	be	AUX
inlawrev-3589	348	4	not	not	PART
inlawrev-3589	348	5	likely	likely	ADJ
inlawrev-3589	348	6	to	to	PART
inlawrev-3589	348	7	be	be	AUX
inlawrev-3589	348	8	accounted	account	VERB
inlawrev-3589	348	9	for	for	ADP
inlawrev-3589	348	10	in	in	ADP
inlawrev-3589	348	11	the	the	DET
inlawrev-3589	348	12	calculation	calculation	NOUN
inlawrev-3589	348	13	ofdeciding	ofdecide	VERB
inlawrev-3589	348	14	the	the	DET
inlawrev-3589	348	15	appropriate	appropriate	ADJ
inlawrev-3589	348	16	amount	amount	NOUN
inlawrev-3589	348	17	of	of	ADP
inlawrev-3589	348	18	security	security	NOUN
inlawrev-3589	348	19	unless	unless	SCONJ
inlawrev-3589	348	20	some	some	DET
inlawrev-3589	348	21	coordination	coordination	NOUN
inlawrev-3589	348	22	occurs	occur	VERB
inlawrev-3589	348	23	.	.	PUNCT
inlawrev-3589	349	1	therefore	therefore	ADV
inlawrev-3589	349	2	,	,	PUNCT
inlawrev-3589	349	3	if	if	SCONJ
inlawrev-3589	349	4	the	the	DET
inlawrev-3589	349	5	government	government	NOUN
inlawrev-3589	349	6	causes	cause	VERB
inlawrev-3589	349	7	each	each	DET
inlawrev-3589	349	8	actor	actor	NOUN
inlawrev-3589	349	9	to	to	PART
inlawrev-3589	349	10	receive	receive	VERB
inlawrev-3589	349	11	more	more	ADJ
inlawrev-3589	349	12	of	of	ADP
inlawrev-3589	349	13	the	the	DET
inlawrev-3589	349	14	benefits	benefit	NOUN
inlawrev-3589	349	15	he	he	PRON
inlawrev-3589	349	16	or	or	CCONJ
inlawrev-3589	349	17	she	she	PRON
inlawrev-3589	349	18	confers	confer	VERB
inlawrev-3589	349	19	upon	upon	SCONJ
inlawrev-3589	349	20	others	other	NOUN
inlawrev-3589	349	21	,	,	PUNCT
inlawrev-3589	349	22	each	each	DET
inlawrev-3589	349	23	actor	actor	NOUN
inlawrev-3589	349	24	will	will	AUX
inlawrev-3589	349	25	face	face	VERB
inlawrev-3589	349	26	more	more	ADV
inlawrev-3589	349	27	appropriate	appropriate	ADJ
inlawrev-3589	349	28	incentives	incentive	NOUN
inlawrev-3589	349	29	.	.	PUNCT
inlawrev-3589	350	1	the	the	DET
inlawrev-3589	350	2	increased	increase	VERB
inlawrev-3589	350	3	expenses	expense	NOUN
inlawrev-3589	350	4	which	which	PRON
inlawrev-3589	350	5	businesses	business	NOUN
inlawrev-3589	350	6	will	will	AUX
inlawrev-3589	350	7	have	have	VERB
inlawrev-3589	350	8	to	to	PART
inlawrev-3589	350	9	bear	bear	VERB
inlawrev-3589	350	10	as	as	ADP
inlawrev-3589	350	11	a	a	DET
inlawrev-3589	350	12	result	result	NOUN
inlawrev-3589	350	13	of	of	ADP
inlawrev-3589	350	14	terrorist	terrorist	ADJ
inlawrev-3589	350	15	attacks	attack	NOUN
inlawrev-3589	350	16	include	include	VERB
inlawrev-3589	350	17	increased	increase	VERB
inlawrev-3589	350	18	security	security	NOUN
inlawrev-3589	350	19	.	.	PUNCT
inlawrev-3589	351	1	security	security	NOUN
inlawrev-3589	351	2	expenses	expense	NOUN
inlawrev-3589	351	3	may	may	AUX
inlawrev-3589	351	4	not	not	PART
inlawrev-3589	351	5	be	be	AUX
inlawrev-3589	351	6	provided	provide	VERB
inlawrev-3589	351	7	at	at	ADP
inlawrev-3589	351	8	the	the	DET
inlawrev-3589	351	9	optimal	optimal	ADJ
inlawrev-3589	351	10	level	level	NOUN
inlawrev-3589	351	11	because	because	SCONJ
inlawrev-3589	351	12	ofpossible	ofpossible	ADJ
inlawrev-3589	351	13	externalities	externality	NOUN
inlawrev-3589	351	14	which	which	PRON
inlawrev-3589	351	15	result	result	VERB
inlawrev-3589	351	16	from	from	ADP
inlawrev-3589	351	17	the	the	DET
inlawrev-3589	351	18	very	very	ADJ
inlawrev-3589	351	19	act	act	NOUN
inlawrev-3589	351	20	of	of	ADP
inlawrev-3589	351	21	providing	provide	VERB
inlawrev-3589	351	22	security	security	NOUN
inlawrev-3589	351	23	.	.	PUNCT
inlawrev-3589	352	1	*	*	PUNCT
inlawrev-3589	352	2	'	'	PUNCT
inlawrev-3589	352	3	that	that	PRON
inlawrev-3589	352	4	is	be	AUX
inlawrev-3589	352	5	,	,	PUNCT
inlawrev-3589	352	6	because	because	SCONJ
inlawrev-3589	352	7	those	those	PRON
inlawrev-3589	352	8	who	who	PRON
inlawrev-3589	352	9	are	be	AUX
inlawrev-3589	352	10	providing	provide	VERB
inlawrev-3589	352	11	security	security	NOUN
inlawrev-3589	352	12	do	do	AUX
inlawrev-3589	352	13	not	not	PART
inlawrev-3589	352	14	receive	receive	VERB
inlawrev-3589	352	15	all	all	PRON
inlawrev-3589	352	16	of	of	ADP
inlawrev-3589	352	17	the	the	DET
inlawrev-3589	352	18	benefits	benefit	NOUN
inlawrev-3589	352	19	,	,	PUNCT
inlawrev-3589	352	20	they	they	PRON
inlawrev-3589	352	21	may	may	AUX
inlawrev-3589	352	22	very	very	ADV
inlawrev-3589	352	23	likely	likely	ADV
inlawrev-3589	352	24	under	under	ADP
inlawrev-3589	352	25	-	-	PUNCT
inlawrev-3589	352	26	provide	provide	VERB
inlawrev-3589	352	27	security	security	NOUN
inlawrev-3589	352	28	.	.	PUNCT
inlawrev-3589	353	1	because	because	SCONJ
inlawrev-3589	353	2	protecting	protect	VERB
inlawrev-3589	353	3	oneself	oneself	PRON
inlawrev-3589	353	4	can	can	AUX
inlawrev-3589	353	5	generate	generate	VERB
inlawrev-3589	353	6	significant	significant	ADJ
inlawrev-3589	353	7	externalities	externality	NOUN
inlawrev-3589	353	8	,	,	PUNCT
inlawrev-3589	353	9	they	they	PRON
inlawrev-3589	353	10	must	must	AUX
inlawrev-3589	353	11	be	be	AUX
inlawrev-3589	353	12	accounted	account	VERB
inlawrev-3589	353	13	for	for	ADP
inlawrev-3589	353	14	and	and	CCONJ
inlawrev-3589	353	15	actually	actually	ADV
inlawrev-3589	353	16	encouraged.*^	encouraged.*^	PROPN
inlawrev-3589	353	17	if	if	SCONJ
inlawrev-3589	353	18	greater	great	ADJ
inlawrev-3589	353	19	insurance	insurance	NOUN
inlawrev-3589	353	20	benefits	benefit	NOUN
inlawrev-3589	353	21	are	be	AUX
inlawrev-3589	353	22	provided	provide	VERB
inlawrev-3589	353	23	for	for	ADP
inlawrev-3589	353	24	risks	risk	NOUN
inlawrev-3589	353	25	from	from	ADP
inlawrev-3589	353	26	terrorism	terrorism	NOUN
inlawrev-3589	353	27	,	,	PUNCT
inlawrev-3589	353	28	less	less	ADJ
inlawrev-3589	353	29	ofthe	ofthe	ADJ
inlawrev-3589	353	30	risk	risk	NOUN
inlawrev-3589	353	31	of	of	ADP
inlawrev-3589	353	32	terrorism	terrorism	NOUN
inlawrev-3589	353	33	will	will	AUX
inlawrev-3589	353	34	remain	remain	VERB
inlawrev-3589	353	35	with	with	ADP
inlawrev-3589	353	36	individuals	individual	NOUN
inlawrev-3589	353	37	.	.	PUNCT
inlawrev-3589	354	1	if	if	SCONJ
inlawrev-3589	354	2	less	less	ADJ
inlawrev-3589	354	3	risk	risk	NOUN
inlawrev-3589	354	4	remains	remain	VERB
inlawrev-3589	354	5	with	with	ADP
inlawrev-3589	354	6	individuals	individual	NOUN
inlawrev-3589	354	7	,	,	PUNCT
inlawrev-3589	354	8	one	one	PRON
inlawrev-3589	354	9	might	might	AUX
inlawrev-3589	354	10	argue	argue	VERB
inlawrev-3589	354	11	that	that	SCONJ
inlawrev-3589	354	12	we	we	PRON
inlawrev-3589	354	13	may	may	AUX
inlawrev-3589	354	14	be	be	AUX
inlawrev-3589	354	15	creating	create	VERB
inlawrev-3589	354	16	moral	moral	ADJ
inlawrev-3589	354	17	hazards	hazard	NOUN
inlawrev-3589	354	18	for	for	ADP
inlawrev-3589	354	19	the	the	DET
inlawrev-3589	354	20	behavior	behavior	NOUN
inlawrev-3589	354	21	ofthese	ofthese	ADJ
inlawrev-3589	354	22	individuals	individual	NOUN
inlawrev-3589	354	23	.	.	PUNCT
inlawrev-3589	355	1	because	because	SCONJ
inlawrev-3589	355	2	individuals	individual	NOUN
inlawrev-3589	355	3	and	and	CCONJ
inlawrev-3589	355	4	corporations	corporation	NOUN
inlawrev-3589	355	5	will	will	AUX
inlawrev-3589	355	6	not	not	PART
inlawrev-3589	355	7	face	face	VERB
inlawrev-3589	355	8	as	as	ADV
inlawrev-3589	355	9	great	great	ADJ
inlawrev-3589	355	10	a	a	DET
inlawrev-3589	355	11	cost	cost	NOUN
inlawrev-3589	355	12	,	,	PUNCT
inlawrev-3589	355	13	they	they	PRON
inlawrev-3589	355	14	may	may	AUX
inlawrev-3589	355	15	take	take	VERB
inlawrev-3589	355	16	fewer	few	ADJ
inlawrev-3589	355	17	precautions	precaution	NOUN
inlawrev-3589	355	18	against	against	ADP
inlawrev-3589	355	19	becoming	become	VERB
inlawrev-3589	355	20	victims	victim	NOUN
inlawrev-3589	355	21	of	of	ADP
inlawrev-3589	355	22	terrorism	terrorism	NOUN
inlawrev-3589	355	23	.	.	PUNCT
inlawrev-3589	356	1	on	on	ADP
inlawrev-3589	356	2	an	an	DET
inlawrev-3589	356	3	individual	individual	ADJ
inlawrev-3589	356	4	level	level	NOUN
inlawrev-3589	356	5	this	this	PRON
inlawrev-3589	356	6	seems	seem	VERB
inlawrev-3589	356	7	ridiculous	ridiculous	ADJ
inlawrev-3589	356	8	.	.	PUNCT
inlawrev-3589	357	1	however	however	ADV
inlawrev-3589	357	2	,	,	PUNCT
inlawrev-3589	357	3	such	such	ADJ
inlawrev-3589	357	4	79	79	NUM
inlawrev-3589	357	5	.	.	PUNCT
inlawrev-3589	358	1	alexandre	alexandre	PROPN
inlawrev-3589	358	2	c.	c.	PROPN
inlawrev-3589	358	3	pigou	pigou	PROPN
inlawrev-3589	358	4	,	,	PUNCT
inlawrev-3589	358	5	a	a	DET
inlawrev-3589	358	6	study	study	NOUN
inlawrev-3589	358	7	in	in	ADP
inlawrev-3589	358	8	public	public	ADJ
inlawrev-3589	358	9	finance	finance	NOUN
inlawrev-3589	358	10	61	61	NUM
inlawrev-3589	358	11	(	(	PUNCT
inlawrev-3589	358	12	3d	3d	NUM
inlawrev-3589	358	13	ed	ed	NOUN
inlawrev-3589	358	14	.	.	PROPN
inlawrev-3589	358	15	1	1	NUM
inlawrev-3589	358	16	942	942	NUM
inlawrev-3589	358	17	)	)	PUNCT
inlawrev-3589	358	18	.	.	PUNCT
inlawrev-3589	359	1	80	80	NUM
inlawrev-3589	359	2	.	.	PUNCT
inlawrev-3589	359	3	kunreuther	kunreuther	PROPN
inlawrev-3589	359	4	&	&	CCONJ
inlawrev-3589	359	5	heal	heal	PROPN
inlawrev-3589	359	6	,	,	PUNCT
inlawrev-3589	359	7	supra	supra	PROPN
inlawrev-3589	359	8	note	note	NOUN
inlawrev-3589	359	9	3	3	NUM
inlawrev-3589	359	10	.	.	NOUN
inlawrev-3589	359	11	81	81	NUM
inlawrev-3589	359	12	.	.	PUNCT
inlawrev-3589	360	1	i	i	PRON
inlawrev-3589	360	2	d.	d.	PROPN
inlawrev-3589	360	3	82	82	NUM
inlawrev-3589	360	4	.	.	PUNCT
inlawrev-3589	361	1	i	i	PRON
inlawrev-3589	361	2	d.	d.	PROPN
inlawrev-3589	361	3	438	438	NUM
inlawrev-3589	361	4	indiana	indiana	PROPN
inlawrev-3589	361	5	law	law	PROPN
inlawrev-3589	361	6	review	review	NOUN
inlawrev-3589	362	1	[	[	X
inlawrev-3589	362	2	vol	vol	NOUN
inlawrev-3589	362	3	.	.	PUNCT
inlawrev-3589	363	1	36:425	36:425	NUM
inlawrev-3589	363	2	insurance	insurance	NOUN
inlawrev-3589	363	3	is	be	AUX
inlawrev-3589	363	4	far	far	ADV
inlawrev-3589	363	5	from	from	ADP
inlawrev-3589	363	6	perfect	perfect	ADJ
inlawrev-3589	363	7	.	.	PUNCT
inlawrev-3589	364	1	no	no	DET
inlawrev-3589	364	2	insurance	insurance	NOUN
inlawrev-3589	364	3	can	can	AUX
inlawrev-3589	364	4	ever	ever	ADV
inlawrev-3589	364	5	fully	fully	ADV
inlawrev-3589	364	6	make	make	VERB
inlawrev-3589	364	7	up	up	ADP
inlawrev-3589	364	8	for	for	ADP
inlawrev-3589	364	9	the	the	DET
inlawrev-3589	364	10	loss	loss	NOUN
inlawrev-3589	364	11	of	of	ADP
inlawrev-3589	364	12	one	one	NOUN
inlawrev-3589	364	13	's	's	PART
inlawrev-3589	364	14	life	life	NOUN
inlawrev-3589	364	15	or	or	CCONJ
inlawrev-3589	364	16	the	the	DET
inlawrev-3589	364	17	life	life	NOUN
inlawrev-3589	364	18	of	of	ADP
inlawrev-3589	364	19	a	a	DET
inlawrev-3589	364	20	loved	loved	ADJ
inlawrev-3589	364	21	one	one	NUM
inlawrev-3589	364	22	.	.	PUNCT
inlawrev-3589	364	23	"	"	PUNCT
inlawrev-3589	365	1	therefore	therefore	ADV
inlawrev-3589	365	2	,	,	PUNCT
inlawrev-3589	365	3	the	the	DET
inlawrev-3589	365	4	degree	degree	NOUN
inlawrev-3589	365	5	of	of	ADP
inlawrev-3589	365	6	moral	moral	ADJ
inlawrev-3589	365	7	hazard	hazard	NOUN
inlawrev-3589	365	8	created	create	VERB
inlawrev-3589	365	9	is	be	AUX
inlawrev-3589	365	10	rather	rather	ADV
inlawrev-3589	365	11	minimal	minimal	ADJ
inlawrev-3589	365	12	.	.	PUNCT
inlawrev-3589	366	1	the	the	DET
inlawrev-3589	366	2	majority	majority	NOUN
inlawrev-3589	366	3	of	of	ADP
inlawrev-3589	366	4	the	the	DET
inlawrev-3589	366	5	risk	risk	NOUN
inlawrev-3589	366	6	will	will	AUX
inlawrev-3589	366	7	always	always	ADV
inlawrev-3589	366	8	rest	rest	VERB
inlawrev-3589	366	9	with	with	ADP
inlawrev-3589	366	10	the	the	DET
inlawrev-3589	366	11	taxpayer	taxpayer	NOUN
inlawrev-3589	366	12	.	.	PUNCT
inlawrev-3589	367	1	further	far	ADV
inlawrev-3589	367	2	,	,	PUNCT
inlawrev-3589	367	3	as	as	ADV
inlawrev-3589	367	4	long	long	ADV
inlawrev-3589	367	5	as	as	SCONJ
inlawrev-3589	367	6	the	the	DET
inlawrev-3589	367	7	tax	tax	NOUN
inlawrev-3589	367	8	code	code	NOUN
inlawrev-3589	367	9	deals	deal	VERB
inlawrev-3589	367	10	symmetrically	symmetrically	ADV
inlawrev-3589	367	11	with	with	ADP
inlawrev-3589	367	12	losses	loss	NOUN
inlawrev-3589	367	13	from	from	ADP
inlawrev-3589	367	14	terrorism	terrorism	NOUN
inlawrev-3589	367	15	and	and	CCONJ
inlawrev-3589	367	16	expenses	expense	NOUN
inlawrev-3589	367	17	to	to	PART
inlawrev-3589	367	18	protect	protect	VERB
inlawrev-3589	367	19	against	against	ADP
inlawrev-3589	367	20	terrorism	terrorism	NOUN
inlawrev-3589	367	21	,	,	PUNCT
inlawrev-3589	367	22	no	no	DET
inlawrev-3589	367	23	moral	moral	ADJ
inlawrev-3589	367	24	hazard	hazard	NOUN
inlawrev-3589	367	25	is	be	AUX
inlawrev-3589	367	26	created	create	VERB
inlawrev-3589	367	27	.	.	PUNCT
inlawrev-3589	368	1	in	in	ADP
inlawrev-3589	368	2	that	that	DET
inlawrev-3589	368	3	case	case	NOUN
inlawrev-3589	368	4	,	,	PUNCT
inlawrev-3589	368	5	the	the	DET
inlawrev-3589	368	6	individual	individual	ADJ
inlawrev-3589	368	7	actor	actor	NOUN
inlawrev-3589	368	8	will	will	AUX
inlawrev-3589	368	9	face	face	VERB
inlawrev-3589	368	10	ij-'t)%^	ij-'t)%^	PROPN
inlawrev-3589	368	11	ofthe	ofthe	NOUN
inlawrev-3589	368	12	costs	cost	NOUN
inlawrev-3589	368	13	of	of	ADP
inlawrev-3589	368	14	being	be	AUX
inlawrev-3589	368	15	a	a	DET
inlawrev-3589	368	16	victim	victim	NOUN
inlawrev-3589	368	17	as	as	ADV
inlawrev-3589	368	18	well	well	ADV
inlawrev-3589	368	19	as	as	ADP
inlawrev-3589	368	20	(	(	PUNCT
inlawrev-3589	368	21	7	7	NUM
inlawrev-3589	368	22	-	-	SYM
inlawrev-3589	368	23	0	0	NUM
inlawrev-3589	368	24	%	%	NOUN
inlawrev-3589	368	25	ofthe	ofthe	NOUN
inlawrev-3589	368	26	costs	cost	NOUN
inlawrev-3589	368	27	ofproviding	ofprovide	VERB
inlawrev-3589	368	28	security	security	NOUN
inlawrev-3589	368	29	.	.	PUNCT
inlawrev-3589	369	1	that	that	PRON
inlawrev-3589	369	2	is	is	ADV
inlawrev-3589	369	3	,	,	PUNCT
inlawrev-3589	369	4	the	the	DET
inlawrev-3589	369	5	tax	tax	NOUN
inlawrev-3589	369	6	system	system	NOUN
inlawrev-3589	369	7	will	will	AUX
inlawrev-3589	369	8	symmetrically	symmetrically	ADV
inlawrev-3589	369	9	reduce	reduce	VERB
inlawrev-3589	369	10	the	the	DET
inlawrev-3589	369	11	costs	cost	NOUN
inlawrev-3589	369	12	of	of	ADP
inlawrev-3589	369	13	taking	take	VERB
inlawrev-3589	369	14	precautions	precaution	NOUN
inlawrev-3589	369	15	against	against	ADP
inlawrev-3589	369	16	loss	loss	NOUN
inlawrev-3589	369	17	as	as	ADV
inlawrev-3589	369	18	well	well	ADV
inlawrev-3589	369	19	as	as	ADP
inlawrev-3589	369	20	the	the	DET
inlawrev-3589	369	21	potential	potential	ADJ
inlawrev-3589	369	22	loss	loss	NOUN
inlawrev-3589	369	23	itself	itself	PRON
inlawrev-3589	369	24	ii	ii	NOUN
inlawrev-3589	369	25	.	.	PUNCT
inlawrev-3589	370	1	analysis	analysis	NOUN
inlawrev-3589	370	2	of	of	ADP
inlawrev-3589	370	3	the	the	DET
inlawrev-3589	370	4	effects	effect	NOUN
inlawrev-3589	370	5	of	of	ADP
inlawrev-3589	370	6	the	the	DET
inlawrev-3589	370	7	tax	tax	NOUN
inlawrev-3589	370	8	rules	rule	NOUN
inlawrev-3589	370	9	on	on	ADP
inlawrev-3589	370	10	insurance	insurance	NOUN
inlawrev-3589	370	11	companies	company	NOUN
inlawrev-3589	370	12	this	this	DET
inlawrev-3589	370	13	section	section	NOUN
inlawrev-3589	370	14	examines	examine	VERB
inlawrev-3589	370	15	the	the	DET
inlawrev-3589	370	16	effects	effect	NOUN
inlawrev-3589	370	17	ofthe	ofthe	VERB
inlawrev-3589	370	18	tax	tax	NOUN
inlawrev-3589	370	19	rules	rule	NOUN
inlawrev-3589	370	20	on	on	ADP
inlawrev-3589	370	21	those	those	PRON
inlawrev-3589	370	22	whose	whose	DET
inlawrev-3589	370	23	business	business	NOUN
inlawrev-3589	370	24	it	it	PRON
inlawrev-3589	370	25	is	be	AUX
inlawrev-3589	370	26	to	to	PART
inlawrev-3589	370	27	mitigate	mitigate	VERB
inlawrev-3589	370	28	risks	risk	NOUN
inlawrev-3589	370	29	:	:	PUNCT
inlawrev-3589	370	30	insurance	insurance	NOUN
inlawrev-3589	370	31	companies	company	NOUN
inlawrev-3589	370	32	.	.	PUNCT
inlawrev-3589	371	1	it	it	PRON
inlawrev-3589	371	2	concludes	conclude	VERB
inlawrev-3589	371	3	that	that	SCONJ
inlawrev-3589	371	4	the	the	DET
inlawrev-3589	371	5	current	current	ADJ
inlawrev-3589	371	6	tax	tax	NOUN
inlawrev-3589	371	7	system	system	NOUN
inlawrev-3589	371	8	creates	create	VERB
inlawrev-3589	371	9	some	some	DET
inlawrev-3589	371	10	inappropriate	inappropriate	ADJ
inlawrev-3589	371	11	incentives	incentive	NOUN
inlawrev-3589	371	12	.	.	PUNCT
inlawrev-3589	372	1	in	in	ADP
inlawrev-3589	372	2	particular	particular	ADJ
inlawrev-3589	372	3	,	,	PUNCT
inlawrev-3589	372	4	it	it	PRON
inlawrev-3589	372	5	creates	create	VERB
inlawrev-3589	372	6	disincentives	disincentive	NOUN
inlawrev-3589	372	7	to	to	PART
inlawrev-3589	372	8	insure	insure	VERB
inlawrev-3589	372	9	against	against	ADP
inlawrev-3589	372	10	events	event	NOUN
inlawrev-3589	372	11	which	which	PRON
inlawrev-3589	372	12	result	result	VERB
inlawrev-3589	372	13	in	in	ADP
inlawrev-3589	372	14	large	large	ADJ
inlawrev-3589	372	15	-	-	PUNCT
inlawrev-3589	372	16	scale	scale	NOUN
inlawrev-3589	372	17	losses	loss	NOUN
inlawrev-3589	372	18	.	.	PUNCT
inlawrev-3589	373	1	this	this	DET
inlawrev-3589	373	2	section	section	NOUN
inlawrev-3589	373	3	first	first	ADV
inlawrev-3589	373	4	examines	examine	VERB
inlawrev-3589	373	5	the	the	DET
inlawrev-3589	373	6	tax	tax	NOUN
inlawrev-3589	373	7	rules	rule	NOUN
inlawrev-3589	373	8	that	that	PRON
inlawrev-3589	373	9	apply	apply	VERB
inlawrev-3589	373	10	to	to	ADP
inlawrev-3589	373	11	insurance	insurance	NOUN
inlawrev-3589	373	12	companies	company	NOUN
inlawrev-3589	373	13	.	.	PUNCT
inlawrev-3589	374	1	then	then	ADV
inlawrev-3589	374	2	,	,	PUNCT
inlawrev-3589	374	3	it	it	PRON
inlawrev-3589	374	4	examines	examine	VERB
inlawrev-3589	374	5	the	the	DET
inlawrev-3589	374	6	effects	effect	NOUN
inlawrev-3589	374	7	ofthe	ofthe	ADJ
inlawrev-3589	374	8	rules	rule	NOUN
inlawrev-3589	374	9	on	on	ADP
inlawrev-3589	374	10	behaviors	behavior	NOUN
inlawrev-3589	374	11	that	that	PRON
inlawrev-3589	374	12	relate	relate	VERB
inlawrev-3589	374	13	to	to	ADP
inlawrev-3589	374	14	losses	loss	NOUN
inlawrev-3589	374	15	from	from	ADP
inlawrev-3589	374	16	terrorism	terrorism	NOUN
inlawrev-3589	374	17	.	.	PUNCT
inlawrev-3589	375	1	a.	a.	NOUN
inlawrev-3589	375	2	taxation	taxation	PROPN
inlawrev-3589	375	3	ofinsurance	ofinsurance	NOUN
inlawrev-3589	375	4	companies	company	VERB
inlawrev-3589	375	5	the	the	DET
inlawrev-3589	375	6	most	most	ADV
inlawrev-3589	375	7	striking	striking	ADJ
inlawrev-3589	375	8	loss	loss	NOUN
inlawrev-3589	375	9	from	from	ADP
inlawrev-3589	375	10	terrorist	terrorist	ADJ
inlawrev-3589	375	11	attacks	attack	NOUN
inlawrev-3589	375	12	is	be	AUX
inlawrev-3589	375	13	clearly	clearly	ADV
inlawrev-3589	375	14	the	the	DET
inlawrev-3589	375	15	loss	loss	NOUN
inlawrev-3589	375	16	of	of	ADP
inlawrev-3589	375	17	life	life	NOUN
inlawrev-3589	375	18	.	.	PUNCT
inlawrev-3589	376	1	however	however	ADV
inlawrev-3589	376	2	,	,	PUNCT
inlawrev-3589	376	3	because	because	SCONJ
inlawrev-3589	376	4	the	the	DET
inlawrev-3589	376	5	3,000	3,000	NUM
inlawrev-3589	376	6	or	or	CCONJ
inlawrev-3589	376	7	so	so	ADV
inlawrev-3589	376	8	deaths	death	NOUN
inlawrev-3589	376	9	did	do	AUX
inlawrev-3589	376	10	not	not	PART
inlawrev-3589	376	11	significantly	significantly	ADV
inlawrev-3589	376	12	change	change	VERB
inlawrev-3589	376	13	the	the	DET
inlawrev-3589	376	14	rate	rate	NOUN
inlawrev-3589	376	15	of	of	ADP
inlawrev-3589	376	16	death	death	NOUN
inlawrev-3589	376	17	in	in	ADP
inlawrev-3589	376	18	this	this	DET
inlawrev-3589	376	19	country,^^	country,^^	NOUN
inlawrev-3589	376	20	life	life	NOUN
inlawrev-3589	376	21	insurance	insurance	NOUN
inlawrev-3589	376	22	companies	company	NOUN
inlawrev-3589	376	23	did	do	AUX
inlawrev-3589	376	24	not	not	PART
inlawrev-3589	376	25	face	face	VERB
inlawrev-3589	376	26	the	the	DET
inlawrev-3589	376	27	problems	problem	NOUN
inlawrev-3589	376	28	of	of	ADP
inlawrev-3589	376	29	other	other	ADJ
inlawrev-3589	376	30	insurers.*^	insurers.*^	PROPN
inlawrev-3589	376	31	from	from	ADP
inlawrev-3589	376	32	an	an	DET
inlawrev-3589	376	33	insurance	insurance	NOUN
inlawrev-3589	376	34	perspective	perspective	NOUN
inlawrev-3589	376	35	,	,	PUNCT
inlawrev-3589	376	36	the	the	DET
inlawrev-3589	376	37	most	most	ADV
inlawrev-3589	376	38	troubling	troubling	ADJ
inlawrev-3589	376	39	losses	loss	NOUN
inlawrev-3589	376	40	were	be	AUX
inlawrev-3589	376	41	those	those	PRON
inlawrev-3589	376	42	of	of	ADP
inlawrev-3589	376	43	property	property	NOUN
inlawrev-3589	376	44	.	.	PUNCT
inlawrev-3589	377	1	attack	attack	NOUN
inlawrev-3589	377	2	-	-	PUNCT
inlawrev-3589	377	3	related	relate	VERB
inlawrev-3589	377	4	losses	loss	NOUN
inlawrev-3589	377	5	caused	cause	VERB
inlawrev-3589	377	6	the	the	DET
inlawrev-3589	377	7	entire	entire	ADJ
inlawrev-3589	377	8	casualty	casualty	NOUN
inlawrev-3589	377	9	insurance	insurance	NOUN
inlawrev-3589	377	10	industry	industry	NOUN
inlawrev-3589	377	11	to	to	PART
inlawrev-3589	377	12	suffer	suffer	VERB
inlawrev-3589	377	13	losses	loss	NOUN
inlawrev-3589	377	14	.	.	PUNCT
inlawrev-3589	378	1	the	the	DET
inlawrev-3589	378	2	losses	loss	NOUN
inlawrev-3589	378	3	incurred	incur	VERB
inlawrev-3589	378	4	in	in	ADP
inlawrev-3589	378	5	the	the	DET
inlawrev-3589	378	6	terrorist	terrorist	ADJ
inlawrev-3589	378	7	events	event	NOUN
inlawrev-3589	378	8	of	of	ADP
inlawrev-3589	378	9	2001	2001	NUM
inlawrev-3589	378	10	exceeded	exceed	VERB
inlawrev-3589	378	11	the	the	DET
inlawrev-3589	378	12	profits	profit	NOUN
inlawrev-3589	378	13	of	of	ADP
inlawrev-3589	378	14	the	the	DET
inlawrev-3589	378	15	insurance	insurance	NOUN
inlawrev-3589	378	16	industry	industry	NOUN
inlawrev-3589	378	17	for	for	ADP
inlawrev-3589	378	18	five	five	NUM
inlawrev-3589	378	19	years	year	NOUN
inlawrev-3589	378	20	.	.	PUNCT
inlawrev-3589	379	1	the	the	DET
inlawrev-3589	379	2	taxation	taxation	NOUN
inlawrev-3589	379	3	ofcasualty	ofcasualty	NOUN
inlawrev-3589	379	4	insurance	insurance	NOUN
inlawrev-3589	379	5	companies	company	NOUN
inlawrev-3589	379	6	is	be	AUX
inlawrev-3589	379	7	similar	similar	ADJ
inlawrev-3589	379	8	in	in	ADP
inlawrev-3589	379	9	many	many	ADJ
inlawrev-3589	379	10	ways	way	NOUN
inlawrev-3589	379	11	to	to	ADP
inlawrev-3589	379	12	the	the	DET
inlawrev-3589	379	13	taxation	taxation	NOUN
inlawrev-3589	379	14	of	of	ADP
inlawrev-3589	379	15	other	other	ADJ
inlawrev-3589	379	16	businesses	business	NOUN
inlawrev-3589	379	17	.	.	PUNCT
inlawrev-3589	380	1	premiums,^^	premiums,^^	VERB
inlawrev-3589	380	2	as	as	ADV
inlawrev-3589	380	3	well	well	ADV
inlawrev-3589	380	4	as	as	ADP
inlawrev-3589	380	5	income	income	NOUN
inlawrev-3589	380	6	earned	earn	VERB
inlawrev-3589	380	7	by	by	ADP
inlawrev-3589	380	8	investments	investment	NOUN
inlawrev-3589	380	9	,	,	PUNCT
inlawrev-3589	380	10	are	be	AUX
inlawrev-3589	380	11	included	include	VERB
inlawrev-3589	380	12	in	in	ADP
inlawrev-3589	380	13	income	income	NOUN
inlawrev-3589	380	14	*	*	PUNCT
inlawrev-3589	380	15	'	'	PUNCT
inlawrev-3589	380	16	and	and	CCONJ
inlawrev-3589	380	17	the	the	DET
inlawrev-3589	380	18	payouts	payout	NOUN
inlawrev-3589	380	19	on	on	ADP
inlawrev-3589	380	20	the	the	DET
inlawrev-3589	380	21	insurance	insurance	NOUN
inlawrev-3589	380	22	policies	policy	NOUN
inlawrev-3589	380	23	are	be	AUX
inlawrev-3589	380	24	deductible.*^	deductible.*^	ADJ
inlawrev-3589	380	25	for	for	ADP
inlawrev-3589	380	26	years	year	NOUN
inlawrev-3589	380	27	in	in	ADP
inlawrev-3589	380	28	which	which	PRON
inlawrev-3589	380	29	losses	loss	NOUN
inlawrev-3589	380	30	not	not	PART
inlawrev-3589	380	31	only	only	ADV
inlawrev-3589	380	32	exceed	exceed	VERB
inlawrev-3589	380	33	current	current	ADJ
inlawrev-3589	380	34	income	income	NOUN
inlawrev-3589	380	35	but	but	CCONJ
inlawrev-3589	380	36	also	also	ADV
inlawrev-3589	380	37	exceed	exceed	VERB
inlawrev-3589	380	38	income	income	NOUN
inlawrev-3589	380	39	for	for	ADP
inlawrev-3589	380	40	the	the	DET
inlawrev-3589	380	41	last	last	ADJ
inlawrev-3589	380	42	three	three	NUM
inlawrev-3589	380	43	years	year	NOUN
inlawrev-3589	380	44	,	,	PUNCT
inlawrev-3589	380	45	'	'	PUNCT
inlawrev-3589	380	46	°	°	NUM
inlawrev-3589	381	1	losses	loss	NOUN
inlawrev-3589	381	2	do	do	AUX
inlawrev-3589	381	3	not	not	PART
inlawrev-3589	381	4	generate	generate	VERB
inlawrev-3589	381	5	a	a	DET
inlawrev-3589	381	6	current	current	ADJ
inlawrev-3589	381	7	tax	tax	NOUN
inlawrev-3589	381	8	benefit	benefit	NOUN
inlawrev-3589	381	9	.	.	PUNCT
inlawrev-3589	382	1	such	such	ADJ
inlawrev-3589	382	2	losses	loss	NOUN
inlawrev-3589	382	3	can	can	AUX
inlawrev-3589	382	4	be	be	AUX
inlawrev-3589	382	5	carried	carry	VERB
inlawrev-3589	382	6	forward	forward	ADV
inlawrev-3589	382	7	and	and	CCONJ
inlawrev-3589	382	8	reduce	reduce	VERB
inlawrev-3589	382	9	the	the	DET
inlawrev-3589	382	10	tax	tax	NOUN
inlawrev-3589	382	11	owed	owe	VERB
inlawrev-3589	382	12	in	in	ADP
inlawrev-3589	382	13	future	future	ADJ
inlawrev-3589	382	14	years	year	NOUN
inlawrev-3589	382	15	.	.	PUNCT
inlawrev-3589	383	1	the	the	DET
inlawrev-3589	383	2	net	net	ADJ
inlawrev-3589	383	3	present	present	ADJ
inlawrev-3589	383	4	value	value	NOUN
inlawrev-3589	383	5	of	of	ADP
inlawrev-3589	383	6	the	the	DET
inlawrev-3589	383	7	future	future	ADJ
inlawrev-3589	383	8	benefits	benefit	NOUN
inlawrev-3589	383	9	is	be	AUX
inlawrev-3589	383	10	reduced	reduce	VERB
inlawrev-3589	383	11	compared	compare	VERB
inlawrev-3589	383	12	to	to	ADP
inlawrev-3589	383	13	83	83	NUM
inlawrev-3589	383	14	.	.	PUNCT
inlawrev-3589	384	1	an	an	DET
inlawrev-3589	384	2	exception	exception	NOUN
inlawrev-3589	384	3	to	to	ADP
inlawrev-3589	384	4	this	this	PRON
inlawrev-3589	384	5	would	would	AUX
inlawrev-3589	384	6	involve	involve	VERB
inlawrev-3589	384	7	those	those	PRON
inlawrev-3589	384	8	who	who	PRON
inlawrev-3589	384	9	commit	commit	VERB
inlawrev-3589	384	10	suicide	suicide	NOUN
inlawrev-3589	384	11	to	to	PART
inlawrev-3589	384	12	earn	earn	VERB
inlawrev-3589	384	13	insurance	insurance	NOUN
inlawrev-3589	384	14	money	money	NOUN
inlawrev-3589	384	15	,	,	PUNCT
inlawrev-3589	384	16	something	something	PRON
inlawrev-3589	384	17	few	few	ADJ
inlawrev-3589	384	18	are	be	AUX
inlawrev-3589	384	19	interested	interested	ADJ
inlawrev-3589	384	20	in	in	ADP
inlawrev-3589	384	21	doing	do	VERB
inlawrev-3589	384	22	.	.	PUNCT
inlawrev-3589	385	1	84	84	NUM
inlawrev-3589	385	2	.	.	PUNCT
inlawrev-3589	386	1	the	the	DET
inlawrev-3589	386	2	quantity	quantity	NOUN
inlawrev-3589	386	3	(	(	PUNCT
inlawrev-3589	386	4	/-/	/-/	PROPN
inlawrev-3589	386	5	)	)	PUNCT
inlawrev-3589	386	6	is	be	AUX
inlawrev-3589	386	7	the	the	DET
inlawrev-3589	386	8	proportion	proportion	NOUN
inlawrev-3589	386	9	of	of	ADP
inlawrev-3589	386	10	a	a	DET
inlawrev-3589	386	11	deductible	deductible	ADJ
inlawrev-3589	386	12	expense	expense	NOUN
inlawrev-3589	386	13	which	which	PRON
inlawrev-3589	386	14	remains	remain	VERB
inlawrev-3589	386	15	with	with	ADP
inlawrev-3589	386	16	the	the	DET
inlawrev-3589	386	17	taxpayer	taxpayer	NOUN
inlawrev-3589	386	18	.	.	PUNCT
inlawrev-3589	387	1	85	85	NUM
inlawrev-3589	387	2	.	.	PUNCT
inlawrev-3589	387	3	approximately	approximately	ADV
inlawrev-3589	387	4	twice	twice	ADV
inlawrev-3589	387	5	as	as	ADV
inlawrev-3589	387	6	many	many	ADJ
inlawrev-3589	387	7	people	people	NOUN
inlawrev-3589	387	8	as	as	SCONJ
inlawrev-3589	387	9	that	that	PRON
inlawrev-3589	387	10	die	die	VERB
inlawrev-3589	387	11	every	every	DET
inlawrev-3589	387	12	day	day	NOUN
inlawrev-3589	387	13	.	.	PUNCT
inlawrev-3589	388	1	woo	woo	NOUN
inlawrev-3589	388	2	,	,	PUNCT
inlawrev-3589	388	3	supra	supra	PROPN
inlawrev-3589	388	4	note	note	PROPN
inlawrev-3589	388	5	\.	\.	PROPN
inlawrev-3589	388	6	86	86	NUM
inlawrev-3589	388	7	.	.	PUNCT
inlawrev-3589	389	1	this	this	PRON
inlawrev-3589	389	2	assumes	assume	VERB
inlawrev-3589	389	3	that	that	SCONJ
inlawrev-3589	389	4	such	such	ADJ
inlawrev-3589	389	5	large	large	ADJ
inlawrev-3589	389	6	-	-	PUNCT
inlawrev-3589	389	7	scale	scale	NOUN
inlawrev-3589	389	8	events	event	NOUN
inlawrev-3589	389	9	are	be	AUX
inlawrev-3589	389	10	unlikely	unlikely	ADJ
inlawrev-3589	389	11	to	to	PART
inlawrev-3589	389	12	become	become	VERB
inlawrev-3589	389	13	very	very	ADV
inlawrev-3589	389	14	common	common	ADJ
inlawrev-3589	389	15	or	or	CCONJ
inlawrev-3589	389	16	that	that	SCONJ
inlawrev-3589	389	17	the	the	DET
inlawrev-3589	389	18	pattern	pattern	NOUN
inlawrev-3589	389	19	of	of	ADP
inlawrev-3589	389	20	terrorism	terrorism	NOUN
inlawrev-3589	389	21	,	,	PUNCT
inlawrev-3589	389	22	to	to	PART
inlawrev-3589	389	23	strike	strike	VERB
inlawrev-3589	389	24	at	at	ADP
inlawrev-3589	389	25	symbols	symbol	NOUN
inlawrev-3589	389	26	rather	rather	ADV
inlawrev-3589	389	27	than	than	ADP
inlawrev-3589	389	28	population	population	NOUN
inlawrev-3589	389	29	centers	center	NOUN
inlawrev-3589	389	30	,	,	PUNCT
inlawrev-3589	389	31	holds	hold	VERB
inlawrev-3589	389	32	.	.	PUNCT
inlawrev-3589	390	1	87	87	NUM
inlawrev-3589	390	2	.	.	PUNCT
inlawrev-3589	390	3	i.r.c	i.r.c	PROPN
inlawrev-3589	390	4	.	.	PUNCT
inlawrev-3589	391	1	§	§	PROPN
inlawrev-3589	391	2	§	§	NOUN
inlawrev-3589	391	3	831,832(2000	831,832(2000	NUM
inlawrev-3589	391	4	)	)	PUNCT
inlawrev-3589	391	5	.	.	PUNCT
inlawrev-3589	392	1	88	88	NUM
inlawrev-3589	392	2	.	.	PUNCT
inlawrev-3589	392	3	i.r.c	i.r.c	NOUN
inlawrev-3589	392	4	.	.	PUNCT
inlawrev-3589	393	1	§	§	NOUN
inlawrev-3589	393	2	831(2000	831(2000	NUM
inlawrev-3589	393	3	)	)	PUNCT
inlawrev-3589	393	4	.	.	PUNCT
inlawrev-3589	394	1	89	89	NUM
inlawrev-3589	394	2	.	.	PUNCT
inlawrev-3589	394	3	i.r.c	i.r.c	NOUN
inlawrev-3589	394	4	.	.	PUNCT
inlawrev-3589	395	1	§	§	PROPN
inlawrev-3589	395	2	832	832	NUM
inlawrev-3589	395	3	(	(	PUNCT
inlawrev-3589	395	4	2000	2000	NUM
inlawrev-3589	395	5	)	)	PUNCT
inlawrev-3589	395	6	.	.	PUNCT
inlawrev-3589	396	1	90	90	NUM
inlawrev-3589	396	2	.	.	PUNCT
inlawrev-3589	396	3	i.r.c	i.r.c	NOUN
inlawrev-3589	396	4	.	.	PUNCT
inlawrev-3589	397	1	§	§	NOUN
inlawrev-3589	397	2	172(2000	172(2000	NUM
inlawrev-3589	397	3	)	)	PUNCT
inlawrev-3589	397	4	.	.	PUNCT
inlawrev-3589	398	1	2003	2003	NUM
inlawrev-3589	398	2	]	]	PUNCT
inlawrev-3589	398	3	income	income	NOUN
inlawrev-3589	398	4	tax	tax	NOUN
inlawrev-3589	398	5	as	as	ADP
inlawrev-3589	398	6	implicit	implicit	ADJ
inlawrev-3589	398	7	insurance	insurance	NOUN
inlawrev-3589	398	8	439	439	NUM
inlawrev-3589	398	9	obtaining	obtain	VERB
inlawrev-3589	398	10	a	a	DET
inlawrev-3589	398	11	current	current	ADJ
inlawrev-3589	398	12	benefit	benefit	NOUN
inlawrev-3589	398	13	.	.	PUNCT
inlawrev-3589	399	1	so	so	ADV
inlawrev-3589	399	2	in	in	ADP
inlawrev-3589	399	3	years	year	NOUN
inlawrev-3589	399	4	in	in	ADP
inlawrev-3589	399	5	which	which	PRON
inlawrev-3589	399	6	the	the	DET
inlawrev-3589	399	7	insurance	insurance	NOUN
inlawrev-3589	399	8	companies	company	NOUN
inlawrev-3589	399	9	incur	incur	VERB
inlawrev-3589	399	10	large	large	ADJ
inlawrev-3589	399	11	losses	loss	NOUN
inlawrev-3589	399	12	,	,	PUNCT
inlawrev-3589	399	13	the	the	DET
inlawrev-3589	399	14	value	value	NOUN
inlawrev-3589	399	15	ofthe	ofthe	NOUN
inlawrev-3589	399	16	losses	loss	NOUN
inlawrev-3589	399	17	for	for	ADP
inlawrev-3589	399	18	tax	tax	NOUN
inlawrev-3589	399	19	purposes	purpose	NOUN
inlawrev-3589	399	20	is	be	AUX
inlawrev-3589	399	21	less	less	ADJ
inlawrev-3589	399	22	than	than	ADP
inlawrev-3589	399	23	their	their	PRON
inlawrev-3589	399	24	full	full	ADJ
inlawrev-3589	399	25	value	value	NOUN
inlawrev-3589	399	26	,	,	PUNCT
inlawrev-3589	399	27	because	because	SCONJ
inlawrev-3589	399	28	they	they	PRON
inlawrev-3589	399	29	may	may	AUX
inlawrev-3589	399	30	not	not	PART
inlawrev-3589	399	31	generate	generate	VERB
inlawrev-3589	399	32	a	a	DET
inlawrev-3589	399	33	current	current	ADJ
inlawrev-3589	399	34	tax	tax	NOUN
inlawrev-3589	399	35	benefit	benefit	NOUN
inlawrev-3589	399	36	.	.	PUNCT
inlawrev-3589	400	1	the	the	DET
inlawrev-3589	400	2	timing	timing	NOUN
inlawrev-3589	400	3	effect	effect	NOUN
inlawrev-3589	400	4	caused	cause	VERB
inlawrev-3589	400	5	by	by	ADP
inlawrev-3589	400	6	these	these	DET
inlawrev-3589	400	7	limitations	limitation	NOUN
inlawrev-3589	400	8	can	can	AUX
inlawrev-3589	400	9	have	have	VERB
inlawrev-3589	400	10	a	a	DET
inlawrev-3589	400	11	significant	significant	ADJ
inlawrev-3589	400	12	effect	effect	NOUN
inlawrev-3589	400	13	on	on	ADP
inlawrev-3589	400	14	the	the	DET
inlawrev-3589	400	15	value	value	NOUN
inlawrev-3589	400	16	of	of	ADP
inlawrev-3589	400	17	tax	tax	NOUN
inlawrev-3589	400	18	benefits.^	benefits.^	NOUN
inlawrev-3589	400	19	'	'	PART
inlawrev-3589	400	20	in	in	ADP
inlawrev-3589	400	21	fact	fact	NOUN
inlawrev-3589	400	22	,	,	PUNCT
inlawrev-3589	400	23	empirically	empirically	ADV
inlawrev-3589	400	24	,	,	PUNCT
inlawrev-3589	400	25	the	the	DET
inlawrev-3589	400	26	value	value	NOUN
inlawrev-3589	400	27	of	of	ADP
inlawrev-3589	400	28	the	the	DET
inlawrev-3589	400	29	losses	loss	NOUN
inlawrev-3589	400	30	is	be	AUX
inlawrev-3589	400	31	on	on	ADP
inlawrev-3589	400	32	the	the	DET
inlawrev-3589	400	33	order	order	NOUN
inlawrev-3589	400	34	of	of	ADP
inlawrev-3589	400	35	three	three	NUM
inlawrev-3589	400	36	-	-	PUNCT
inlawrev-3589	400	37	fourths	fourth	NOUN
inlawrev-3589	400	38	of	of	ADP
inlawrev-3589	400	39	the	the	DET
inlawrev-3589	400	40	value	value	NOUN
inlawrev-3589	400	41	one	one	PRON
inlawrev-3589	400	42	would	would	AUX
inlawrev-3589	400	43	estimate	estimate	VERB
inlawrev-3589	400	44	from	from	ADP
inlawrev-3589	400	45	a	a	DET
inlawrev-3589	400	46	simple	simple	ADJ
inlawrev-3589	400	47	calculation	calculation	NOUN
inlawrev-3589	400	48	ofthe	ofthe	NOUN
inlawrev-3589	400	49	tax	tax	NOUN
inlawrev-3589	400	50	rate	rate	NOUN
inlawrev-3589	400	51	multiplied	multiply	VERB
inlawrev-3589	400	52	by	by	ADP
inlawrev-3589	400	53	the	the	DET
inlawrev-3589	400	54	loss.^^	loss.^^	NOUN
inlawrev-3589	400	55	this	this	PRON
inlawrev-3589	400	56	creates	create	VERB
inlawrev-3589	400	57	an	an	DET
inlawrev-3589	400	58	incentive	incentive	NOUN
inlawrev-3589	400	59	to	to	PART
inlawrev-3589	400	60	spread	spread	VERB
inlawrev-3589	400	61	the	the	DET
inlawrev-3589	400	62	losses	loss	NOUN
inlawrev-3589	400	63	to	to	ADP
inlawrev-3589	400	64	more	more	ADV
inlawrev-3589	400	65	diversified	diversified	ADJ
inlawrev-3589	400	66	pools	pool	NOUN
inlawrev-3589	400	67	of	of	ADP
inlawrev-3589	400	68	losses.^^	losses.^^	ADJ
inlawrev-3589	400	69	however	however	ADV
inlawrev-3589	400	70	,	,	PUNCT
inlawrev-3589	400	71	when	when	SCONJ
inlawrev-3589	400	72	the	the	DET
inlawrev-3589	400	73	profits	profit	NOUN
inlawrev-3589	400	74	ofthe	ofthe	VERB
inlawrev-3589	400	75	entire	entire	ADJ
inlawrev-3589	400	76	industry	industry	NOUN
inlawrev-3589	400	77	for	for	ADP
inlawrev-3589	400	78	a	a	DET
inlawrev-3589	400	79	year	year	NOUN
inlawrev-3589	400	80	or	or	CCONJ
inlawrev-3589	400	81	two	two	NUM
inlawrev-3589	400	82	are	be	AUX
inlawrev-3589	400	83	wiped	wipe	VERB
inlawrev-3589	400	84	out	out	ADP
inlawrev-3589	400	85	,	,	PUNCT
inlawrev-3589	400	86	as	as	SCONJ
inlawrev-3589	400	87	they	they	PRON
inlawrev-3589	400	88	were	be	AUX
inlawrev-3589	400	89	from	from	ADP
inlawrev-3589	400	90	the	the	DET
inlawrev-3589	400	91	events	event	NOUN
inlawrev-3589	400	92	of	of	ADP
inlawrev-3589	400	93	september	september	PROPN
inlawrev-3589	400	94	1	1	NUM
inlawrev-3589	400	95	1	1	NUM
inlawrev-3589	400	96	,	,	PUNCT
inlawrev-3589	400	97	there	there	PRON
inlawrev-3589	400	98	is	be	VERB
inlawrev-3589	400	99	a	a	DET
inlawrev-3589	400	100	large	large	ADJ
inlawrev-3589	400	101	loss	loss	NOUN
inlawrev-3589	400	102	which	which	PRON
inlawrev-3589	400	103	can	can	AUX
inlawrev-3589	400	104	not	not	PART
inlawrev-3589	400	105	be	be	AUX
inlawrev-3589	400	106	diversified	diversify	VERB
inlawrev-3589	400	107	.	.	PUNCT
inlawrev-3589	400	108	'	'	PUNCT
inlawrev-3589	401	1	"	"	PUNCT
inlawrev-3589	401	2	*	*	PUNCT
inlawrev-3589	401	3	market	market	NOUN
inlawrev-3589	401	4	risk	risk	NOUN
inlawrev-3589	401	5	can	can	AUX
inlawrev-3589	401	6	not	not	PART
inlawrev-3589	401	7	be	be	AUX
inlawrev-3589	401	8	diversified	diversify	VERB
inlawrev-3589	401	9	,	,	PUNCT
inlawrev-3589	401	10	and	and	CCONJ
inlawrev-3589	401	11	when	when	SCONJ
inlawrev-3589	401	12	losses	loss	NOUN
inlawrev-3589	401	13	affect	affect	VERB
inlawrev-3589	401	14	the	the	DET
inlawrev-3589	401	15	entire	entire	ADJ
inlawrev-3589	401	16	casualty	casualty	NOUN
inlawrev-3589	401	17	industry,^^	industry,^^	NOUN
inlawrev-3589	401	18	insurance	insurance	NOUN
inlawrev-3589	401	19	companies	company	NOUN
inlawrev-3589	401	20	which	which	PRON
inlawrev-3589	401	21	can	can	AUX
inlawrev-3589	401	22	often	often	ADV
inlawrev-3589	401	23	behave	behave	VERB
inlawrev-3589	401	24	in	in	ADP
inlawrev-3589	401	25	a	a	DET
inlawrev-3589	401	26	risk	risk	NOUN
inlawrev-3589	401	27	-	-	PUNCT
inlawrev-3589	401	28	neutral	neutral	ADJ
inlawrev-3589	401	29	manner	manner	NOUN
inlawrev-3589	401	30	behave	behave	VERB
inlawrev-3589	401	31	in	in	ADP
inlawrev-3589	401	32	a	a	DET
inlawrev-3589	401	33	risk	risk	NOUN
inlawrev-3589	401	34	-	-	PUNCT
inlawrev-3589	401	35	averse	averse	ADJ
inlawrev-3589	401	36	manner.^	manner.^	VERB
inlawrev-3589	401	37	the	the	DET
inlawrev-3589	401	38	natural	natural	ADJ
inlawrev-3589	401	39	result	result	NOUN
inlawrev-3589	401	40	of	of	ADP
inlawrev-3589	401	41	this	this	PRON
inlawrev-3589	401	42	is	be	AUX
inlawrev-3589	401	43	that	that	SCONJ
inlawrev-3589	401	44	insurance	insurance	NOUN
inlawrev-3589	401	45	companies	company	NOUN
inlawrev-3589	401	46	will	will	AUX
inlawrev-3589	401	47	increase	increase	VERB
inlawrev-3589	401	48	insurance	insurance	NOUN
inlawrev-3589	401	49	premiums	premium	NOUN
inlawrev-3589	401	50	and	and	CCONJ
inlawrev-3589	401	51	,	,	PUNCT
inlawrev-3589	401	52	as	as	ADP
inlawrev-3589	401	53	a	a	DET
inlawrev-3589	401	54	result	result	NOUN
inlawrev-3589	401	55	,	,	PUNCT
inlawrev-3589	401	56	will	will	AUX
inlawrev-3589	401	57	increase	increase	VERB
inlawrev-3589	401	58	the	the	DET
inlawrev-3589	401	59	risk	risk	NOUN
inlawrev-3589	401	60	aversion	aversion	NOUN
inlawrev-3589	401	61	ofthe	ofthe	PRON
inlawrev-3589	401	62	entire	entire	ADJ
inlawrev-3589	401	63	system	system	NOUN
inlawrev-3589	401	64	.	.	PUNCT
inlawrev-3589	402	1	'^	'^	NOUN
inlawrev-3589	402	2	therefore	therefore	ADV
inlawrev-3589	402	3	,	,	PUNCT
inlawrev-3589	402	4	there	there	PRON
inlawrev-3589	402	5	will	will	AUX
inlawrev-3589	402	6	be	be	AUX
inlawrev-3589	402	7	a	a	DET
inlawrev-3589	402	8	tax	tax	NOUN
inlawrev-3589	402	9	disincentive	disincentive	NOUN
inlawrev-3589	402	10	to	to	PART
inlawrev-3589	402	11	insure	insure	VERB
inlawrev-3589	402	12	large	large	ADJ
inlawrev-3589	402	13	catastrophic	catastrophic	ADJ
inlawrev-3589	402	14	losses	loss	NOUN
inlawrev-3589	402	15	.	.	PUNCT
inlawrev-3589	403	1	the	the	DET
inlawrev-3589	403	2	rules	rule	NOUN
inlawrev-3589	403	3	that	that	PRON
inlawrev-3589	403	4	apply	apply	VERB
inlawrev-3589	403	5	to	to	ADP
inlawrev-3589	403	6	life	life	NOUN
inlawrev-3589	403	7	insurance	insurance	NOUN
inlawrev-3589	403	8	are	be	AUX
inlawrev-3589	403	9	more	more	ADV
inlawrev-3589	403	10	favorable	favorable	ADJ
inlawrev-3589	403	11	.	.	PUNCT
inlawrev-3589	404	1	the	the	DET
inlawrev-3589	404	2	taxable	taxable	ADJ
inlawrev-3589	404	3	income	income	NOUN
inlawrev-3589	404	4	of	of	ADP
inlawrev-3589	404	5	life	life	NOUN
inlawrev-3589	404	6	insurance	insurance	NOUN
inlawrev-3589	404	7	companies	company	NOUN
inlawrev-3589	404	8	includes	include	VERB
inlawrev-3589	404	9	premiums	premium	NOUN
inlawrev-3589	404	10	received	receive	VERB
inlawrev-3589	404	11	and	and	CCONJ
inlawrev-3589	404	12	companies	company	NOUN
inlawrev-3589	404	13	are	be	AUX
inlawrev-3589	404	14	allowed	allow	VERB
inlawrev-3589	404	15	to	to	PART
inlawrev-3589	404	16	deduct	deduct	VERB
inlawrev-3589	404	17	death	death	NOUN
inlawrev-3589	404	18	benefits	benefit	NOUN
inlawrev-3589	404	19	paid	pay	VERB
inlawrev-3589	404	20	,	,	PUNCT
inlawrev-3589	404	21	reserve	reserve	NOUN
inlawrev-3589	404	22	increases	increase	NOUN
inlawrev-3589	404	23	,	,	PUNCT
inlawrev-3589	404	24	policy	policy	NOUN
inlawrev-3589	404	25	holder	holder	NOUN
inlawrev-3589	404	26	dividends	dividend	NOUN
inlawrev-3589	404	27	paid	pay	VERB
inlawrev-3589	404	28	,	,	PUNCT
inlawrev-3589	404	29	and	and	CCONJ
inlawrev-3589	404	30	the	the	DET
inlawrev-3589	404	31	operations	operation	NOUN
inlawrev-3589	404	32	loss	loss	NOUN
inlawrev-3589	404	33	deduction	deduction	NOUN
inlawrev-3589	404	34	from	from	ADP
inlawrev-3589	404	35	income.^^	income.^^	X
inlawrev-3589	404	36	life	life	NOUN
inlawrev-3589	404	37	insurance	insurance	NOUN
inlawrev-3589	404	38	companies	company	NOUN
inlawrev-3589	404	39	are	be	AUX
inlawrev-3589	404	40	also	also	ADV
inlawrev-3589	404	41	permitted	permit	VERB
inlawrev-3589	404	42	to	to	PART
inlawrev-3589	404	43	deduct	deduct	VERB
inlawrev-3589	404	44	a	a	DET
inlawrev-3589	404	45	reserve	reserve	NOUN
inlawrev-3589	404	46	for	for	ADP
inlawrev-3589	404	47	expected	expect	VERB
inlawrev-3589	404	48	losses.^	losses.^	NOUN
inlawrev-3589	404	49	this	this	DET
inlawrev-3589	404	50	deduction	deduction	NOUN
inlawrev-3589	404	51	serves	serve	VERB
inlawrev-3589	404	52	to	to	PART
inlawrev-3589	404	53	smooth	smooth	VERB
inlawrev-3589	404	54	out	out	ADP
inlawrev-3589	404	55	losses	loss	NOUN
inlawrev-3589	404	56	,	,	PUNCT
inlawrev-3589	404	57	because	because	SCONJ
inlawrev-3589	404	58	they	they	PRON
inlawrev-3589	404	59	are	be	AUX
inlawrev-3589	404	60	booked	book	VERB
inlawrev-3589	404	61	at	at	ADP
inlawrev-3589	404	62	expected	expect	VERB
inlawrev-3589	404	63	value	value	NOUN
inlawrev-3589	404	64	,	,	PUNCT
inlawrev-3589	404	65	rather	rather	ADV
inlawrev-3589	404	66	than	than	ADP
inlawrev-3589	404	67	having	have	VERB
inlawrev-3589	404	68	to	to	PART
inlawrev-3589	404	69	wait	wait	VERB
inlawrev-3589	404	70	until	until	SCONJ
inlawrev-3589	404	71	they	they	PRON
inlawrev-3589	404	72	are	be	AUX
inlawrev-3589	404	73	actually	actually	ADV
inlawrev-3589	404	74	paid	pay	VERB
inlawrev-3589	404	75	out	out	ADP
inlawrev-3589	404	76	.	.	PUNCT
inlawrev-3589	405	1	as	as	SCONJ
inlawrev-3589	405	2	discussed	discuss	VERB
inlawrev-3589	405	3	above	above	ADV
inlawrev-3589	405	4	in	in	ADP
inlawrev-3589	405	5	conjunction	conjunction	NOUN
inlawrev-3589	405	6	with	with	ADP
inlawrev-3589	405	7	casualty	casualty	NOUN
inlawrev-3589	405	8	insurers	insurer	NOUN
inlawrev-3589	405	9	,	,	PUNCT
inlawrev-3589	405	10	waiting	wait	VERB
inlawrev-3589	405	11	for	for	ADP
inlawrev-3589	405	12	actual	actual	ADJ
inlawrev-3589	405	13	deaths	death	NOUN
inlawrev-3589	405	14	could	could	AUX
inlawrev-3589	405	15	create	create	VERB
inlawrev-3589	405	16	a	a	DET
inlawrev-3589	405	17	great	great	ADJ
inlawrev-3589	405	18	deal	deal	NOUN
inlawrev-3589	405	19	of	of	ADP
inlawrev-3589	405	20	variation	variation	NOUN
inlawrev-3589	405	21	in	in	ADP
inlawrev-3589	405	22	deductions	deduction	NOUN
inlawrev-3589	405	23	from	from	ADP
inlawrev-3589	405	24	year	year	NOUN
inlawrev-3589	405	25	to	to	ADP
inlawrev-3589	405	26	year	year	NOUN
inlawrev-3589	405	27	.	.	PUNCT
inlawrev-3589	405	28	'	'	PUNCT
inlawrev-3589	406	1	°	°	PROPN
inlawrev-3589	406	2	°	°	PROPN
inlawrev-3589	406	3	b.	b.	NOUN
inlawrev-3589	406	4	effects	effect	NOUN
inlawrev-3589	406	5	on	on	ADP
inlawrev-3589	406	6	risk	risk	NOUN
inlawrev-3589	406	7	-	-	PUNCT
inlawrev-3589	406	8	taking	take	VERB
inlawrev-3589	406	9	one	one	NUM
inlawrev-3589	406	10	ofthe	ofthe	NOUN
inlawrev-3589	406	11	most	most	ADV
inlawrev-3589	406	12	interesting	interesting	ADJ
inlawrev-3589	406	13	conclusions	conclusion	NOUN
inlawrev-3589	406	14	in	in	ADP
inlawrev-3589	406	15	the	the	DET
inlawrev-3589	406	16	public	public	ADJ
inlawrev-3589	406	17	finance	finance	NOUN
inlawrev-3589	406	18	literature	literature	NOUN
inlawrev-3589	406	19	argues	argue	VERB
inlawrev-3589	406	20	9	9	NUM
inlawrev-3589	406	21	1	1	NUM
inlawrev-3589	406	22	.	.	PUNCT
inlawrev-3589	407	1	saman	saman	PROPN
inlawrev-3589	407	2	majd	majd	PROPN
inlawrev-3589	407	3	&	&	CCONJ
inlawrev-3589	407	4	stewart	stewart	PROPN
inlawrev-3589	407	5	myers	myers	PROPN
inlawrev-3589	407	6	,	,	PUNCT
inlawrev-3589	407	7	taxasymmetries	taxasymmetrie	NOUN
inlawrev-3589	407	8	andcorporate	andcorporate	VERB
inlawrev-3589	407	9	tax	tax	NOUN
inlawrev-3589	407	10	refunds	refund	NOUN
inlawrev-3589	407	11	,	,	PUNCT
inlawrev-3589	407	12	in	in	ADP
inlawrev-3589	407	13	effects	effect	NOUN
inlawrev-3589	407	14	of	of	ADP
inlawrev-3589	407	15	taxation	taxation	NOUN
inlawrev-3589	407	16	on	on	ADP
inlawrev-3589	407	17	capital	capital	NOUN
inlawrev-3589	407	18	accumulation	accumulation	NOUN
inlawrev-3589	407	19	(	(	PUNCT
inlawrev-3589	407	20	martin	martin	PROPN
inlawrev-3589	407	21	feldstein	feldstein	PROPN
inlawrev-3589	407	22	ed	ed	PROPN
inlawrev-3589	407	23	.	.	PROPN
inlawrev-3589	407	24	,	,	PUNCT
inlawrev-3589	407	25	1987	1987	NUM
inlawrev-3589	407	26	)	)	PUNCT
inlawrev-3589	407	27	.	.	PUNCT
inlawrev-3589	408	1	92	92	NUM
inlawrev-3589	408	2	.	.	PUNCT
inlawrev-3589	409	1	i	i	PRON
inlawrev-3589	409	2	d	d	PROPN
inlawrev-3589	409	3	93	93	NUM
inlawrev-3589	409	4	.	.	PUNCT
inlawrev-3589	410	1	this	this	PRON
inlawrev-3589	410	2	would	would	AUX
inlawrev-3589	410	3	smooth	smooth	VERB
inlawrev-3589	410	4	out	out	ADP
inlawrev-3589	410	5	the	the	DET
inlawrev-3589	410	6	deductions	deduction	NOUN
inlawrev-3589	410	7	among	among	ADP
inlawrev-3589	410	8	different	different	ADJ
inlawrev-3589	410	9	tax	tax	NOUN
inlawrev-3589	410	10	years	year	NOUN
inlawrev-3589	410	11	.	.	PUNCT
inlawrev-3589	411	1	the	the	DET
inlawrev-3589	411	2	expenses	expense	NOUN
inlawrev-3589	411	3	would	would	AUX
inlawrev-3589	411	4	be	be	AUX
inlawrev-3589	411	5	the	the	DET
inlawrev-3589	411	6	premiums	premium	NOUN
inlawrev-3589	411	7	paid	pay	VERB
inlawrev-3589	411	8	to	to	ADP
inlawrev-3589	411	9	the	the	DET
inlawrev-3589	411	10	re	re	NOUN
inlawrev-3589	411	11	-	-	NOUN
inlawrev-3589	411	12	insurer	insurer	NOUN
inlawrev-3589	411	13	and	and	CCONJ
inlawrev-3589	411	14	this	this	PRON
inlawrev-3589	411	15	would	would	AUX
inlawrev-3589	411	16	occur	occur	VERB
inlawrev-3589	411	17	each	each	DET
inlawrev-3589	411	18	year	year	NOUN
inlawrev-3589	411	19	,	,	PUNCT
inlawrev-3589	411	20	rather	rather	ADV
inlawrev-3589	411	21	than	than	ADP
inlawrev-3589	411	22	when	when	SCONJ
inlawrev-3589	411	23	the	the	DET
inlawrev-3589	411	24	losses	loss	NOUN
inlawrev-3589	411	25	occurred	occur	VERB
inlawrev-3589	411	26	.	.	PUNCT
inlawrev-3589	412	1	see	see	VERB
inlawrev-3589	412	2	richard	richard	PROPN
inlawrev-3589	412	3	brealey	brealey	PROPN
inlawrev-3589	412	4	&	&	CCONJ
inlawrev-3589	412	5	stewart	stewart	PROPN
inlawrev-3589	412	6	myers	myers	PROPN
inlawrev-3589	412	7	,	,	PUNCT
inlawrev-3589	412	8	principles	principle	NOUN
inlawrev-3589	412	9	of	of	ADP
inlawrev-3589	412	10	corporate	corporate	ADJ
inlawrev-3589	412	11	finance	finance	NOUN
inlawrev-3589	412	12	(	(	PUNCT
inlawrev-3589	412	13	6th	6th	ADJ
inlawrev-3589	412	14	ed	ed	NOUN
inlawrev-3589	412	15	.	.	PROPN
inlawrev-3589	412	16	2001	2001	NUM
inlawrev-3589	412	17	)	)	PUNCT
inlawrev-3589	412	18	;	;	PUNCT
inlawrev-3589	412	19	see	see	VERB
inlawrev-3589	412	20	also	also	ADV
inlawrev-3589	412	21	i.r.c	i.r.c	NOUN
inlawrev-3589	412	22	.	.	PUNCT
inlawrev-3589	413	1	§	§	PROPN
inlawrev-3589	413	2	83	83	NUM
inlawrev-3589	413	3	1	1	NUM
inlawrev-3589	413	4	(	(	PUNCT
inlawrev-3589	413	5	2000	2000	NUM
inlawrev-3589	413	6	)	)	PUNCT
inlawrev-3589	413	7	.	.	PUNCT
inlawrev-3589	414	1	94	94	X
inlawrev-3589	414	2	.	.	X
inlawrev-3589	415	1	woo	woo	PROPN
inlawrev-3589	415	2	,	,	PUNCT
inlawrev-3589	415	3	supra	supra	PROPN
inlawrev-3589	415	4	note	note	NOUN
inlawrev-3589	415	5	1	1	NUM
inlawrev-3589	415	6	.	.	PUNCT
inlawrev-3589	415	7	95	95	NUM
inlawrev-3589	415	8	.	.	PUNCT
inlawrev-3589	416	1	brealey	brealey	PROPN
inlawrev-3589	416	2	&	&	CCONJ
inlawrev-3589	416	3	myers	myers	PROPN
inlawrev-3589	416	4	,	,	PUNCT
inlawrev-3589	416	5	5«/?ra	5«/?ra	NUM
inlawrev-3589	416	6	note	note	VERB
inlawrev-3589	416	7	93	93	NUM
inlawrev-3589	416	8	.	.	PUNCT
inlawrev-3589	417	1	96	96	NUM
inlawrev-3589	417	2	.	.	PUNCT
inlawrev-3589	418	1	i	i	PRON
inlawrev-3589	418	2	d	d	PROPN
inlawrev-3589	418	3	97	97	NUM
inlawrev-3589	418	4	.	.	PUNCT
inlawrev-3589	419	1	for	for	ADP
inlawrev-3589	419	2	an	an	DET
inlawrev-3589	419	3	argument	argument	NOUN
inlawrev-3589	419	4	that	that	SCONJ
inlawrev-3589	419	5	the	the	DET
inlawrev-3589	419	6	risk	risk	NOUN
inlawrev-3589	419	7	aversion	aversion	NOUN
inlawrev-3589	419	8	ofthe	ofthe	ADJ
inlawrev-3589	419	9	total	total	ADJ
inlawrev-3589	419	10	system	system	NOUN
inlawrev-3589	419	11	should	should	AUX
inlawrev-3589	419	12	be	be	AUX
inlawrev-3589	419	13	increased	increase	VERB
inlawrev-3589	419	14	by	by	ADP
inlawrev-3589	419	15	the	the	DET
inlawrev-3589	419	16	tax	tax	NOUN
inlawrev-3589	419	17	system	system	NOUN
inlawrev-3589	419	18	than	than	SCONJ
inlawrev-3589	419	19	rather	rather	ADV
inlawrev-3589	419	20	be	be	AUX
inlawrev-3589	419	21	decreased	decrease	VERB
inlawrev-3589	419	22	,	,	PUNCT
inlawrev-3589	419	23	see	see	VERB
inlawrev-3589	419	24	infra	infra	NOUN
inlawrev-3589	419	25	note	note	VERB
inlawrev-3589	419	26	121	121	NUM
inlawrev-3589	419	27	and	and	CCONJ
inlawrev-3589	419	28	accompanying	accompany	VERB
inlawrev-3589	419	29	text	text	NOUN
inlawrev-3589	419	30	.	.	PUNCT
inlawrev-3589	420	1	98	98	NUM
inlawrev-3589	420	2	.	.	PUNCT
inlawrev-3589	420	3	i.r.c	i.r.c	NOUN
inlawrev-3589	420	4	.	.	PUNCT
inlawrev-3589	421	1	§	§	PROPN
inlawrev-3589	421	2	804	804	NUM
inlawrev-3589	421	3	(	(	PUNCT
inlawrev-3589	421	4	2000	2000	NUM
inlawrev-3589	421	5	)	)	PUNCT
inlawrev-3589	421	6	.	.	PUNCT
inlawrev-3589	422	1	99	99	NUM
inlawrev-3589	422	2	.	.	PUNCT
inlawrev-3589	423	1	i	i	PROPN
inlawrev-3589	423	2	d	d	PROPN
inlawrev-3589	423	3	100	100	NUM
inlawrev-3589	423	4	.	.	PUNCT
inlawrev-3589	424	1	william	william	PROPN
inlawrev-3589	424	2	beaver	beaver	PROPN
inlawrev-3589	424	3	&	&	CCONJ
inlawrev-3589	424	4	maureen	maureen	PROPN
inlawrev-3589	424	5	mcnichois	mcnichois	PROPN
inlawrev-3589	424	6	,	,	PUNCT
inlawrev-3589	424	7	the	the	DET
inlawrev-3589	424	8	characteristics	characteristic	NOUN
inlawrev-3589	424	9	and	and	CCONJ
inlawrev-3589	424	10	valuation	valuation	NOUN
inlawrev-3589	424	11	of	of	ADP
inlawrev-3589	424	12	loss	loss	NOUN
inlawrev-3589	424	13	reserves	reserve	NOUN
inlawrev-3589	424	14	ofproperty	ofproperty	NOUN
inlawrev-3589	424	15	and	and	CCONJ
inlawrev-3589	424	16	casualty	casualty	NOUN
inlawrev-3589	424	17	insurers	insurer	NOUN
inlawrev-3589	424	18	,	,	PUNCT
inlawrev-3589	424	19	3	3	NUM
inlawrev-3589	424	20	rev	rev	X
inlawrev-3589	424	21	.	.	PROPN
inlawrev-3589	425	1	acct	acct	NOUN
inlawrev-3589	425	2	.	.	PUNCT
inlawrev-3589	425	3	stud	stud	PROPN
inlawrev-3589	425	4	.	.	PUNCT
inlawrev-3589	426	1	73	73	NUM
inlawrev-3589	426	2	(	(	PUNCT
inlawrev-3589	426	3	1998	1998	NUM
inlawrev-3589	426	4	)	)	PUNCT
inlawrev-3589	426	5	.	.	PUNCT
inlawrev-3589	427	1	440	440	NUM
inlawrev-3589	427	2	indiana	indiana	PROPN
inlawrev-3589	427	3	law	law	PROPN
inlawrev-3589	427	4	review	review	NOUN
inlawrev-3589	427	5	[	[	X
inlawrev-3589	427	6	vol	vol	NOUN
inlawrev-3589	427	7	.	.	PUNCT
inlawrev-3589	427	8	36:425	36:425	NUM
inlawrev-3589	427	9	that	that	PRON
inlawrev-3589	427	10	a	a	DET
inlawrev-3589	427	11	"	"	PUNCT
inlawrev-3589	427	12	pure	pure	ADJ
inlawrev-3589	427	13	income	income	NOUN
inlawrev-3589	427	14	tax	tax	NOUN
inlawrev-3589	427	15	"	"	PUNCT
inlawrev-3589	427	16	can	can	AUX
inlawrev-3589	427	17	result	result	VERB
inlawrev-3589	427	18	in	in	ADP
inlawrev-3589	427	19	more	more	ADJ
inlawrev-3589	427	20	risk	risk	NOUN
inlawrev-3589	427	21	-	-	PUNCT
inlawrev-3589	427	22	taking	taking	NOUN
inlawrev-3589	427	23	by	by	ADP
inlawrev-3589	427	24	individuals	individual	NOUN
inlawrev-3589	427	25	.	.	PUNCT
inlawrev-3589	428	1	'^^	'^^	X
inlawrev-3589	429	1	under	under	ADP
inlawrev-3589	429	2	this	this	DET
inlawrev-3589	429	3	line	line	NOUN
inlawrev-3589	429	4	of	of	ADP
inlawrev-3589	429	5	analysis	analysis	NOUN
inlawrev-3589	429	6	,	,	PUNCT
inlawrev-3589	429	7	if	if	SCONJ
inlawrev-3589	429	8	an	an	DET
inlawrev-3589	429	9	income	income	NOUN
inlawrev-3589	429	10	tax	tax	NOUN
inlawrev-3589	429	11	with	with	ADP
inlawrev-3589	429	12	full	full	ADJ
inlawrev-3589	429	13	-	-	PUNCT
inlawrev-3589	429	14	loss	loss	NOUN
inlawrev-3589	429	15	offsets'^^	offsets'^^	NOUN
inlawrev-3589	429	16	is	be	AUX
inlawrev-3589	429	17	imposed	impose	VERB
inlawrev-3589	429	18	,	,	PUNCT
inlawrev-3589	429	19	it	it	PRON
inlawrev-3589	429	20	will	will	AUX
inlawrev-3589	429	21	result	result	VERB
inlawrev-3589	429	22	in	in	ADP
inlawrev-3589	429	23	greater	great	ADJ
inlawrev-3589	429	24	investment	investment	NOUN
inlawrev-3589	429	25	in	in	ADP
inlawrev-3589	429	26	risky	risky	ADJ
inlawrev-3589	429	27	assets	asset	NOUN
inlawrev-3589	429	28	by	by	ADP
inlawrev-3589	429	29	taxpayers	taxpayer	NOUN
inlawrev-3589	429	30	.	.	PUNCT
inlawrev-3589	429	31	'	'	PUNCT
inlawrev-3589	430	1	°	°	NOUN
inlawrev-3589	430	2	^	^	PUNCT
inlawrev-3589	430	3	as	as	SCONJ
inlawrev-3589	430	4	explained	explain	VERB
inlawrev-3589	430	5	more	more	ADV
inlawrev-3589	430	6	fully	fully	ADV
inlawrev-3589	430	7	below	below	ADV
inlawrev-3589	430	8	,	,	PUNCT
inlawrev-3589	430	9	these	these	DET
inlawrev-3589	430	10	investment	investment	NOUN
inlawrev-3589	430	11	shifts	shift	NOUN
inlawrev-3589	430	12	occur	occur	VERB
inlawrev-3589	430	13	because	because	SCONJ
inlawrev-3589	430	14	such	such	DET
inlawrev-3589	430	15	an	an	DET
inlawrev-3589	430	16	income	income	NOUN
inlawrev-3589	430	17	tax	tax	NOUN
inlawrev-3589	430	18	shifts	shift	NOUN
inlawrev-3589	430	19	some	some	DET
inlawrev-3589	430	20	ofthe	ofthe	ADJ
inlawrev-3589	430	21	risk	risk	NOUN
inlawrev-3589	430	22	ofa	ofa	PROPN
inlawrev-3589	430	23	taxpayer	taxpayer	PROPN
inlawrev-3589	430	24	'	'	PART
inlawrev-3589	430	25	s	s	PROPN
inlawrev-3589	430	26	investments	investment	NOUN
inlawrev-3589	430	27	to	to	ADP
inlawrev-3589	430	28	the	the	DET
inlawrev-3589	430	29	government	government	NOUN
inlawrev-3589	430	30	.	.	PUNCT
inlawrev-3589	431	1	this	this	DET
inlawrev-3589	431	2	risk	risk	NOUN
inlawrev-3589	431	3	shifting	shift	VERB
inlawrev-3589	431	4	results	result	NOUN
inlawrev-3589	431	5	from	from	ADP
inlawrev-3589	431	6	the	the	DET
inlawrev-3589	431	7	government	government	NOUN
inlawrev-3589	431	8	sharing	share	VERB
inlawrev-3589	431	9	both	both	PRON
inlawrev-3589	431	10	in	in	ADP
inlawrev-3589	431	11	the	the	DET
inlawrev-3589	431	12	income	income	NOUN
inlawrev-3589	431	13	and	and	CCONJ
inlawrev-3589	431	14	the	the	DET
inlawrev-3589	431	15	loss	loss	NOUN
inlawrev-3589	431	16	of	of	ADP
inlawrev-3589	431	17	an	an	DET
inlawrev-3589	431	18	investment	investment	NOUN
inlawrev-3589	431	19	to	to	ADP
inlawrev-3589	431	20	the	the	DET
inlawrev-3589	431	21	same	same	ADJ
inlawrev-3589	431	22	extent	extent	NOUN
inlawrev-3589	431	23	.	.	PUNCT
inlawrev-3589	432	1	'	'	PUNCT
inlawrev-3589	432	2	^'^	^'^	NUM
inlawrev-3589	433	1	taxpayers	taxpayer	NOUN
inlawrev-3589	433	2	are	be	AUX
inlawrev-3589	433	3	essentially	essentially	ADV
inlawrev-3589	433	4	able	able	ADJ
inlawrev-3589	433	5	to	to	PART
inlawrev-3589	433	6	eliminate	eliminate	VERB
inlawrev-3589	433	7	the	the	DET
inlawrev-3589	433	8	tax	tax	NOUN
inlawrev-3589	433	9	burden	burden	NOUN
inlawrev-3589	433	10	on	on	ADP
inlawrev-3589	433	11	capital	capital	NOUN
inlawrev-3589	433	12	income	income	NOUN
inlawrev-3589	433	13	by	by	ADP
inlawrev-3589	433	14	shifting	shift	VERB
inlawrev-3589	433	15	more	more	ADJ
inlawrev-3589	433	16	capital	capital	NOUN
inlawrev-3589	433	17	to	to	ADP
inlawrev-3589	433	18	risky	risky	ADJ
inlawrev-3589	433	19	assets	asset	NOUN
inlawrev-3589	433	20	.	.	PUNCT
inlawrev-3589	433	21	'	'	PUNCT
inlawrev-3589	434	1	°	°	NOUN
inlawrev-3589	434	2	^	^	PUNCT
inlawrev-3589	434	3	this	this	DET
inlawrev-3589	434	4	analysis	analysis	NOUN
inlawrev-3589	434	5	was	be	AUX
inlawrev-3589	434	6	first	first	ADV
inlawrev-3589	434	7	put	put	VERB
inlawrev-3589	434	8	forth	forth	ADV
inlawrev-3589	434	9	by	by	ADP
inlawrev-3589	434	10	evsey	evsey	PROPN
inlawrev-3589	434	11	domar	domar	PROPN
inlawrev-3589	434	12	and	and	CCONJ
inlawrev-3589	434	13	richard	richard	PROPN
inlawrev-3589	434	14	musgrave	musgrave	PROPN
inlawrev-3589	434	15	.	.	PUNCT
inlawrev-3589	435	1	'^^	'^^	PROPN
inlawrev-3589	435	2	they	they	PRON
inlawrev-3589	435	3	made	make	VERB
inlawrev-3589	435	4	a	a	DET
inlawrev-3589	435	5	number	number	NOUN
inlawrev-3589	435	6	of	of	ADP
inlawrev-3589	435	7	assumptions	assumption	NOUN
inlawrev-3589	435	8	in	in	ADP
inlawrev-3589	435	9	their	their	PRON
inlawrev-3589	435	10	model	model	NOUN
inlawrev-3589	435	11	.	.	PUNCT
inlawrev-3589	436	1	first	first	ADV
inlawrev-3589	436	2	,	,	PUNCT
inlawrev-3589	436	3	as	as	SCONJ
inlawrev-3589	436	4	stated	state	VERB
inlawrev-3589	436	5	above	above	ADV
inlawrev-3589	436	6	,	,	PUNCT
inlawrev-3589	436	7	they	they	PRON
inlawrev-3589	436	8	assumed	assume	VERB
inlawrev-3589	436	9	the	the	DET
inlawrev-3589	436	10	income	income	NOUN
inlawrev-3589	436	11	tax	tax	NOUN
inlawrev-3589	436	12	has	have	VERB
inlawrev-3589	436	13	full	full	ADJ
inlawrev-3589	436	14	loss	loss	NOUN
inlawrev-3589	436	15	offsets	offset	NOUN
inlawrev-3589	436	16	.	.	PUNCT
inlawrev-3589	437	1	second	second	ADJ
inlawrev-3589	437	2	,	,	PUNCT
inlawrev-3589	437	3	they	they	PRON
inlawrev-3589	437	4	assumed	assume	VERB
inlawrev-3589	437	5	that	that	SCONJ
inlawrev-3589	437	6	investments	investment	NOUN
inlawrev-3589	437	7	have	have	VERB
inlawrev-3589	437	8	constant	constant	ADJ
inlawrev-3589	437	9	marginal	marginal	ADJ
inlawrev-3589	437	10	returns	return	NOUN
inlawrev-3589	437	11	.	.	PUNCT
inlawrev-3589	438	1	'	'	PUNCT
inlawrev-3589	438	2	°	°	NOUN
inlawrev-3589	438	3	^	^	SYM
inlawrev-3589	438	4	third	third	ADV
inlawrev-3589	438	5	,	,	PUNCT
inlawrev-3589	438	6	they	they	PRON
inlawrev-3589	438	7	assumed	assume	VERB
inlawrev-3589	438	8	that	that	SCONJ
inlawrev-3589	438	9	transactions	transaction	NOUN
inlawrev-3589	438	10	costs	cost	NOUN
inlawrev-3589	438	11	are	be	AUX
inlawrev-3589	438	12	zero	zero	NUM
inlawrev-3589	438	13	.	.	PUNCT
inlawrev-3589	438	14	'	'	PUNCT
inlawrev-3589	439	1	°	°	NOUN
inlawrev-3589	439	2	*	*	NOUN
inlawrev-3589	439	3	many	many	ADJ
inlawrev-3589	439	4	economists	economist	NOUN
inlawrev-3589	439	5	believe	believe	VERB
inlawrev-3589	439	6	that	that	SCONJ
inlawrev-3589	439	7	the	the	DET
inlawrev-3589	439	8	domarmusgrave	domarmusgrave	NOUN
inlawrev-3589	439	9	model	model	NOUN
inlawrev-3589	439	10	describes	describe	VERB
inlawrev-3589	439	11	the	the	DET
inlawrev-3589	439	12	u.s	u.s	PROPN
inlawrev-3589	439	13	.	.	PROPN
inlawrev-3589	439	14	economy	economy	NOUN
inlawrev-3589	439	15	.	.	PUNCT
inlawrev-3589	440	1	'^^	'^^	PROPN
inlawrev-3589	441	1	under	under	ADP
inlawrev-3589	441	2	the	the	DET
inlawrev-3589	441	3	domar	domar	PROPN
inlawrev-3589	441	4	-	-	PUNCT
inlawrev-3589	441	5	musgrave	musgrave	PROPN
inlawrev-3589	441	6	model	model	NOUN
inlawrev-3589	441	7	,	,	PUNCT
inlawrev-3589	441	8	an	an	DET
inlawrev-3589	441	9	income	income	NOUN
inlawrev-3589	441	10	tax	tax	NOUN
inlawrev-3589	441	11	will	will	AUX
inlawrev-3589	441	12	cause	cause	VERB
inlawrev-3589	441	13	investors	investor	NOUN
inlawrev-3589	441	14	to	to	PART
inlawrev-3589	441	15	increase	increase	VERB
inlawrev-3589	441	16	the	the	DET
inlawrev-3589	441	17	amount	amount	NOUN
inlawrev-3589	441	18	of	of	ADP
inlawrev-3589	441	19	capital	capital	NOUN
inlawrev-3589	441	20	allocated	allocate	VERB
inlawrev-3589	441	21	to	to	ADP
inlawrev-3589	441	22	risky	risky	ADJ
inlawrev-3589	441	23	investments	investment	NOUN
inlawrev-3589	441	24	.	.	PUNCT
inlawrev-3589	442	1	the	the	DET
inlawrev-3589	442	2	key	key	ADJ
inlawrev-3589	442	3	notion	notion	NOUN
inlawrev-3589	442	4	behind	behind	ADP
inlawrev-3589	442	5	these	these	DET
inlawrev-3589	442	6	results	result	NOUN
inlawrev-3589	442	7	is	be	AUX
inlawrev-3589	442	8	that	that	SCONJ
inlawrev-3589	442	9	an	an	DET
inlawrev-3589	442	10	income	income	NOUN
inlawrev-3589	442	11	tax	tax	NOUN
inlawrev-3589	442	12	reduces	reduce	VERB
inlawrev-3589	442	13	both	both	CCONJ
inlawrev-3589	442	14	the	the	DET
inlawrev-3589	442	15	expected	expect	VERB
inlawrev-3589	442	16	return	return	NOUN
inlawrev-3589	442	17	of	of	ADP
inlawrev-3589	442	18	an	an	DET
inlawrev-3589	442	19	investment	investment	NOUN
inlawrev-3589	442	20	and	and	CCONJ
inlawrev-3589	442	21	the	the	DET
inlawrev-3589	442	22	variance	variance	NOUN
inlawrev-3589	442	23	(	(	PUNCT
inlawrev-3589	442	24	or	or	CCONJ
inlawrev-3589	442	25	risk	risk	NOUN
inlawrev-3589	442	26	)	)	PUNCT
inlawrev-3589	442	27	of	of	ADP
inlawrev-3589	442	28	the	the	DET
inlawrev-3589	442	29	investment	investment	NOUN
inlawrev-3589	442	30	proportionately	proportionately	ADV
inlawrev-3589	442	31	.	.	PUNCT
inlawrev-3589	443	1	if	if	SCONJ
inlawrev-3589	443	2	the	the	DET
inlawrev-3589	443	3	marginal	marginal	ADJ
inlawrev-3589	443	4	rate	rate	NOUN
inlawrev-3589	443	5	of	of	ADP
inlawrev-3589	443	6	return	return	NOUN
inlawrev-3589	443	7	is	be	AUX
inlawrev-3589	443	8	constant	constant	ADJ
inlawrev-3589	443	9	,	,	PUNCT
inlawrev-3589	443	10	investors	investor	NOUN
inlawrev-3589	443	11	can	can	AUX
inlawrev-3589	443	12	return	return	VERB
inlawrev-3589	443	13	to	to	ADP
inlawrev-3589	443	14	their	their	PRON
inlawrev-3589	443	15	pre	pre	ADJ
inlawrev-3589	443	16	-	-	ADJ
inlawrev-3589	443	17	tax	tax	ADJ
inlawrev-3589	443	18	rate	rate	NOUN
inlawrev-3589	443	19	of	of	ADP
inlawrev-3589	443	20	101	101	NUM
inlawrev-3589	443	21	.	.	PUNCT
inlawrev-3589	444	1	louis	louis	PROPN
inlawrev-3589	444	2	kaplow	kaplow	PROPN
inlawrev-3589	444	3	,	,	PUNCT
inlawrev-3589	444	4	taxation	taxation	NOUN
inlawrev-3589	444	5	andrisk	andrisk	NOUN
inlawrev-3589	444	6	-	-	PUNCT
inlawrev-3589	444	7	taking	taking	NOUN
inlawrev-3589	444	8	:	:	PUNCT
inlawrev-3589	444	9	a	a	DET
inlawrev-3589	444	10	general	general	ADJ
inlawrev-3589	444	11	equilibrium	equilibrium	NOUN
inlawrev-3589	444	12	perspective	perspective	NOUN
inlawrev-3589	444	13	,	,	PUNCT
inlawrev-3589	444	14	42	42	NUM
inlawrev-3589	444	15	nat'l	nat'l	PROPN
inlawrev-3589	444	16	tax	tax	NOUN
inlawrev-3589	444	17	j.	j.	PROPN
inlawrev-3589	444	18	457(1994	457(1994	PROPN
inlawrev-3589	444	19	)	)	PUNCT
inlawrev-3589	444	20	.	.	PUNCT
inlawrev-3589	445	1	1	1	NUM
inlawrev-3589	445	2	02	02	NUM
inlawrev-3589	445	3	.	.	PUNCT
inlawrev-3589	446	1	this	this	PRON
inlawrev-3589	446	2	means	mean	VERB
inlawrev-3589	446	3	that	that	SCONJ
inlawrev-3589	446	4	if	if	SCONJ
inlawrev-3589	446	5	losses	loss	NOUN
inlawrev-3589	446	6	are	be	AUX
inlawrev-3589	446	7	incurred	incur	VERB
inlawrev-3589	446	8	,	,	PUNCT
inlawrev-3589	446	9	the	the	DET
inlawrev-3589	446	10	tax	tax	NOUN
inlawrev-3589	446	11	benefits	benefit	NOUN
inlawrev-3589	446	12	obtained	obtain	VERB
inlawrev-3589	446	13	are	be	AUX
inlawrev-3589	446	14	symmetrical	symmetrical	ADJ
inlawrev-3589	446	15	to	to	ADP
inlawrev-3589	446	16	the	the	DET
inlawrev-3589	446	17	tax	tax	NOUN
inlawrev-3589	446	18	costs	cost	NOUN
inlawrev-3589	446	19	of	of	ADP
inlawrev-3589	446	20	earning	earn	VERB
inlawrev-3589	446	21	income	income	NOUN
inlawrev-3589	446	22	(	(	PUNCT
inlawrev-3589	446	23	e.g.	e.g.	ADV
inlawrev-3589	446	24	,	,	PUNCT
inlawrev-3589	446	25	if	if	SCONJ
inlawrev-3589	446	26	there	there	PRON
inlawrev-3589	446	27	is	be	VERB
inlawrev-3589	446	28	$	$	SYM
inlawrev-3589	446	29	100	100	NUM
inlawrev-3589	446	30	of	of	ADP
inlawrev-3589	446	31	income	income	NOUN
inlawrev-3589	446	32	and	and	CCONJ
inlawrev-3589	446	33	the	the	DET
inlawrev-3589	446	34	tax	tax	NOUN
inlawrev-3589	446	35	rate	rate	NOUN
inlawrev-3589	446	36	is	be	AUX
inlawrev-3589	446	37	30	30	NUM
inlawrev-3589	446	38	%	%	NOUN
inlawrev-3589	446	39	,	,	PUNCT
inlawrev-3589	446	40	the	the	DET
inlawrev-3589	446	41	taxpayer	taxpayer	NOUN
inlawrev-3589	446	42	pays	pay	VERB
inlawrev-3589	446	43	$	$	SYM
inlawrev-3589	446	44	30	30	NUM
inlawrev-3589	446	45	in	in	ADP
inlawrev-3589	446	46	tax	tax	NOUN
inlawrev-3589	446	47	,	,	PUNCT
inlawrev-3589	446	48	but	but	CCONJ
inlawrev-3589	446	49	if	if	SCONJ
inlawrev-3589	446	50	there	there	PRON
inlawrev-3589	446	51	is	be	VERB
inlawrev-3589	446	52	a	a	DET
inlawrev-3589	446	53	$	$	SYM
inlawrev-3589	446	54	100	100	NUM
inlawrev-3589	446	55	loss	loss	NOUN
inlawrev-3589	446	56	,	,	PUNCT
inlawrev-3589	446	57	the	the	DET
inlawrev-3589	446	58	taxpayer	taxpayer	NOUN
inlawrev-3589	446	59	receives	receive	VERB
inlawrev-3589	446	60	$	$	SYM
inlawrev-3589	446	61	30	30	NUM
inlawrev-3589	446	62	from	from	ADP
inlawrev-3589	446	63	the	the	DET
inlawrev-3589	446	64	government	government	NOUN
inlawrev-3589	446	65	)	)	PUNCT
inlawrev-3589	446	66	.	.	PUNCT
inlawrev-3589	447	1	103	103	NUM
inlawrev-3589	447	2	.	.	PUNCT
inlawrev-3589	448	1	this	this	DET
inlawrev-3589	448	2	hypothesis	hypothesis	NOUN
inlawrev-3589	448	3	was	be	AUX
inlawrev-3589	448	4	first	first	ADV
inlawrev-3589	448	5	formulated	formulate	VERB
inlawrev-3589	448	6	in	in	ADP
inlawrev-3589	448	7	evsey	evsey	PROPN
inlawrev-3589	448	8	d.	d.	PROPN
inlawrev-3589	448	9	domar	domar	PROPN
inlawrev-3589	448	10	&	&	CCONJ
inlawrev-3589	448	11	richard	richard	PROPN
inlawrev-3589	448	12	a.	a.	PROPN
inlawrev-3589	448	13	musgrave	musgrave	PROPN
inlawrev-3589	448	14	,	,	PUNCT
inlawrev-3589	448	15	proportional	proportional	ADJ
inlawrev-3589	448	16	income	income	NOUN
inlawrev-3589	448	17	taxation	taxation	NOUN
inlawrev-3589	448	18	and	and	CCONJ
inlawrev-3589	448	19	risk	risk	NOUN
inlawrev-3589	448	20	-	-	PUNCT
inlawrev-3589	448	21	taking	taking	NOUN
inlawrev-3589	448	22	,	,	PUNCT
inlawrev-3589	448	23	58	58	NUM
inlawrev-3589	448	24	q.j	q.j	PROPN
inlawrev-3589	448	25	.	.	PROPN
inlawrev-3589	448	26	econ	econ	PROPN
inlawrev-3589	448	27	.	.	PUNCT
inlawrev-3589	449	1	388	388	NUM
inlawrev-3589	449	2	(	(	PUNCT
inlawrev-3589	449	3	1944	1944	NUM
inlawrev-3589	449	4	)	)	PUNCT
inlawrev-3589	449	5	.	.	PUNCT
inlawrev-3589	450	1	see	see	VERB
inlawrev-3589	450	2	generally	generally	ADV
inlawrev-3589	450	3	m.g	m.g	PROPN
inlawrev-3589	450	4	.	.	PROPN
inlawrev-3589	450	5	allingham	allingham	PROPN
inlawrev-3589	450	6	,	,	PUNCT
inlawrev-3589	450	7	risk	risk	NOUN
inlawrev-3589	450	8	-	-	PUNCT
inlawrev-3589	450	9	taking	taking	NOUN
inlawrev-3589	450	10	and	and	CCONJ
inlawrev-3589	450	11	taxation	taxation	NOUN
inlawrev-3589	450	12	,	,	PUNCT
inlawrev-3589	450	13	32	32	NUM
inlawrev-3589	450	14	zeitschrift	zeitschrift	NOUN
inlawrev-3589	450	15	fur	fur	NOUN
inlawrev-3589	450	16	nationalokonomie	nationalokonomie	VERB
inlawrev-3589	450	17	203	203	NUM
inlawrev-3589	450	18	(	(	PUNCT
inlawrev-3589	450	19	1972	1972	NUM
inlawrev-3589	450	20	)	)	PUNCT
inlawrev-3589	450	21	.	.	PUNCT
inlawrev-3589	451	1	104	104	NUM
inlawrev-3589	451	2	.	.	PUNCT
inlawrev-3589	452	1	under	under	ADP
inlawrev-3589	452	2	a	a	DET
inlawrev-3589	452	3	pure	pure	ADJ
inlawrev-3589	452	4	income	income	NOUN
inlawrev-3589	452	5	tax	tax	NOUN
inlawrev-3589	452	6	,	,	PUNCT
inlawrev-3589	452	7	if	if	SCONJ
inlawrev-3589	452	8	a	a	DET
inlawrev-3589	452	9	taxpayer	taxpayer	NOUN
inlawrev-3589	452	10	has	have	VERB
inlawrev-3589	452	11	$	$	SYM
inlawrev-3589	452	12	100	100	NUM
inlawrev-3589	452	13	in	in	ADP
inlawrev-3589	452	14	pre	pre	ADJ
inlawrev-3589	452	15	-	-	ADJ
inlawrev-3589	452	16	tax	tax	ADJ
inlawrev-3589	452	17	income	income	NOUN
inlawrev-3589	452	18	,	,	PUNCT
inlawrev-3589	452	19	$	$	SYM
inlawrev-3589	452	20	30	30	NUM
inlawrev-3589	452	21	or	or	CCONJ
inlawrev-3589	452	22	30	30	NUM
inlawrev-3589	452	23	%	%	NOUN
inlawrev-3589	452	24	is	be	AUX
inlawrev-3589	452	25	given	give	VERB
inlawrev-3589	452	26	to	to	ADP
inlawrev-3589	452	27	the	the	DET
inlawrev-3589	452	28	government	government	NOUN
inlawrev-3589	452	29	.	.	PUNCT
inlawrev-3589	453	1	if	if	SCONJ
inlawrev-3589	453	2	the	the	DET
inlawrev-3589	453	3	taxpayer	taxpayer	NOUN
inlawrev-3589	453	4	has	have	VERB
inlawrev-3589	453	5	a	a	DET
inlawrev-3589	453	6	$	$	SYM
inlawrev-3589	453	7	100	100	NUM
inlawrev-3589	453	8	loss	loss	NOUN
inlawrev-3589	453	9	,	,	PUNCT
inlawrev-3589	453	10	under	under	ADP
inlawrev-3589	453	11	a	a	DET
inlawrev-3589	453	12	pure	pure	ADJ
inlawrev-3589	453	13	income	income	NOUN
inlawrev-3589	453	14	tax	tax	NOUN
inlawrev-3589	453	15	there	there	PRON
inlawrev-3589	453	16	are	be	VERB
inlawrev-3589	453	17	full	full	ADJ
inlawrev-3589	453	18	loss	loss	NOUN
inlawrev-3589	453	19	offsets	offset	NOUN
inlawrev-3589	453	20	,	,	PUNCT
inlawrev-3589	453	21	so	so	SCONJ
inlawrev-3589	453	22	the	the	DET
inlawrev-3589	453	23	taxpayer	taxpayer	NOUN
inlawrev-3589	453	24	will	will	AUX
inlawrev-3589	453	25	obtain	obtain	VERB
inlawrev-3589	453	26	a	a	DET
inlawrev-3589	453	27	benefit	benefit	NOUN
inlawrev-3589	453	28	(	(	PUNCT
inlawrev-3589	453	29	either	either	CCONJ
inlawrev-3589	453	30	a	a	DET
inlawrev-3589	453	31	check	check	NOUN
inlawrev-3589	453	32	from	from	ADP
inlawrev-3589	453	33	the	the	DET
inlawrev-3589	453	34	government	government	NOUN
inlawrev-3589	453	35	or	or	CCONJ
inlawrev-3589	453	36	a	a	DET
inlawrev-3589	453	37	reduction	reduction	NOUN
inlawrev-3589	453	38	in	in	ADP
inlawrev-3589	453	39	taxes	taxis	NOUN
inlawrev-3589	453	40	of	of	ADP
inlawrev-3589	453	41	$	$	SYM
inlawrev-3589	453	42	30	30	NUM
inlawrev-3589	453	43	)	)	PUNCT
inlawrev-3589	453	44	.	.	PUNCT
inlawrev-3589	454	1	hence	hence	ADV
inlawrev-3589	454	2	,	,	PUNCT
inlawrev-3589	454	3	the	the	DET
inlawrev-3589	454	4	government	government	NOUN
inlawrev-3589	454	5	will	will	AUX
inlawrev-3589	454	6	share	share	VERB
inlawrev-3589	454	7	in	in	ADP
inlawrev-3589	454	8	both	both	CCONJ
inlawrev-3589	454	9	the	the	DET
inlawrev-3589	454	10	loss	loss	NOUN
inlawrev-3589	454	11	and	and	CCONJ
inlawrev-3589	454	12	the	the	DET
inlawrev-3589	454	13	gain	gain	NOUN
inlawrev-3589	454	14	to	to	ADP
inlawrev-3589	454	15	the	the	DET
inlawrev-3589	454	16	same	same	ADJ
inlawrev-3589	454	17	extent	extent	NOUN
inlawrev-3589	454	18	.	.	PUNCT
inlawrev-3589	455	1	105	105	NUM
inlawrev-3589	455	2	.	.	PUNCT
inlawrev-3589	456	1	for	for	ADP
inlawrev-3589	456	2	an	an	DET
inlawrev-3589	456	3	allied	allied	ADJ
inlawrev-3589	456	4	idea	idea	NOUN
inlawrev-3589	456	5	that	that	SCONJ
inlawrev-3589	456	6	income	income	NOUN
inlawrev-3589	456	7	tax	tax	NOUN
inlawrev-3589	456	8	insulates	insulate	VERB
inlawrev-3589	456	9	consumption	consumption	NOUN
inlawrev-3589	456	10	by	by	ADP
inlawrev-3589	456	11	providing	provide	VERB
inlawrev-3589	456	12	insurance	insurance	NOUN
inlawrev-3589	456	13	,	,	PUNCT
inlawrev-3589	456	14	see	see	VERB
inlawrev-3589	456	15	kniesner	kniesner	NOUN
inlawrev-3589	456	16	&	&	CCONJ
inlawrev-3589	456	17	ziliak	ziliak	PROPN
inlawrev-3589	456	18	,	,	PUNCT
inlawrev-3589	456	19	supra	supra	PROPN
inlawrev-3589	456	20	note	note	NOUN
inlawrev-3589	456	21	2	2	NUM
inlawrev-3589	456	22	.	.	NOUN
inlawrev-3589	456	23	106	106	NUM
inlawrev-3589	456	24	.	.	PUNCT
inlawrev-3589	457	1	they	they	PRON
inlawrev-3589	457	2	credit	credit	VERB
inlawrev-3589	457	3	the	the	DET
inlawrev-3589	457	4	insight	insight	NOUN
inlawrev-3589	457	5	to	to	ADP
inlawrev-3589	457	6	henry	henry	PROPN
inlawrev-3589	457	7	simons	simon	NOUN
inlawrev-3589	457	8	,	,	PUNCT
inlawrev-3589	457	9	although	although	SCONJ
inlawrev-3589	457	10	he	he	PRON
inlawrev-3589	457	11	did	do	AUX
inlawrev-3589	457	12	not	not	PART
inlawrev-3589	457	13	formulate	formulate	VERB
inlawrev-3589	457	14	it	it	PRON
inlawrev-3589	457	15	in	in	ADP
inlawrev-3589	457	16	any	any	DET
inlawrev-3589	457	17	systematic	systematic	ADJ
inlawrev-3589	457	18	way	way	NOUN
inlawrev-3589	457	19	in	in	ADP
inlawrev-3589	457	20	his	his	PRON
inlawrev-3589	457	21	writings	writing	NOUN
inlawrev-3589	457	22	.	.	PUNCT
inlawrev-3589	458	1	see	see	VERB
inlawrev-3589	458	2	a.b	a.b	PROPN
inlawrev-3589	458	3	.	.	PROPN
inlawrev-3589	458	4	atkinson	atkinson	PROPN
inlawrev-3589	458	5	,	,	PUNCT
inlawrev-3589	458	6	the	the	DET
inlawrev-3589	458	7	collected	collected	ADJ
inlawrev-3589	458	8	papers	paper	NOUN
inlawrev-3589	458	9	ofricharda	ofricharda	VERB
inlawrev-3589	458	10	.	.	PUNCT
inlawrev-3589	459	1	musgrave	musgrave	PROPN
inlawrev-3589	459	2	:	:	PUNCT
inlawrev-3589	459	3	a	a	DET
inlawrev-3589	459	4	review	review	NOUN
inlawrev-3589	459	5	article	article	NOUN
inlawrev-3589	459	6	,	,	PUNCT
inlawrev-3589	459	7	33	33	NUM
inlawrev-3589	459	8	j.	j.	PROPN
inlawrev-3589	459	9	pub	pub	PROPN
inlawrev-3589	459	10	.	.	PUNCT
inlawrev-3589	460	1	econ	econ	PROPN
inlawrev-3589	460	2	.	.	PUNCT
inlawrev-3589	461	1	389	389	NUM
inlawrev-3589	461	2	,	,	PUNCT
inlawrev-3589	461	3	394	394	NUM
inlawrev-3589	461	4	(	(	PUNCT
inlawrev-3589	461	5	1987	1987	NUM
inlawrev-3589	461	6	)	)	PUNCT
inlawrev-3589	461	7	.	.	PUNCT
inlawrev-3589	462	1	107	107	NUM
inlawrev-3589	462	2	.	.	PUNCT
inlawrev-3589	463	1	constant	constant	ADJ
inlawrev-3589	463	2	marginal	marginal	ADJ
inlawrev-3589	463	3	returns	return	NOUN
inlawrev-3589	463	4	occur	occur	VERB
inlawrev-3589	463	5	when	when	SCONJ
inlawrev-3589	463	6	the	the	DET
inlawrev-3589	463	7	investor	investor	NOUN
inlawrev-3589	463	8	does	do	AUX
inlawrev-3589	463	9	not	not	PART
inlawrev-3589	463	10	affect	affect	VERB
inlawrev-3589	463	11	the	the	DET
inlawrev-3589	463	12	return	return	NOUN
inlawrev-3589	463	13	on	on	ADP
inlawrev-3589	463	14	an	an	DET
inlawrev-3589	463	15	asset	asset	NOUN
inlawrev-3589	463	16	by	by	ADP
inlawrev-3589	463	17	investing	invest	VERB
inlawrev-3589	463	18	more	more	ADV
inlawrev-3589	463	19	or	or	CCONJ
inlawrev-3589	463	20	less	less	ADJ
inlawrev-3589	463	21	in	in	ADP
inlawrev-3589	463	22	that	that	DET
inlawrev-3589	463	23	asset	asset	NOUN
inlawrev-3589	463	24	.	.	PUNCT
inlawrev-3589	464	1	one	one	NUM
inlawrev-3589	464	2	consequence	consequence	NOUN
inlawrev-3589	464	3	of	of	ADP
inlawrev-3589	464	4	this	this	DET
inlawrev-3589	464	5	assumption	assumption	NOUN
inlawrev-3589	464	6	is	be	AUX
inlawrev-3589	464	7	that	that	SCONJ
inlawrev-3589	464	8	the	the	DET
inlawrev-3589	464	9	prices	price	NOUN
inlawrev-3589	464	10	of	of	ADP
inlawrev-3589	464	11	assets	asset	NOUN
inlawrev-3589	464	12	do	do	AUX
inlawrev-3589	464	13	not	not	PART
inlawrev-3589	464	14	change	change	VERB
inlawrev-3589	464	15	as	as	ADP
inlawrev-3589	464	16	a	a	DET
inlawrev-3589	464	17	result	result	NOUN
inlawrev-3589	464	18	of	of	ADP
inlawrev-3589	464	19	the	the	DET
inlawrev-3589	464	20	imposition	imposition	NOUN
inlawrev-3589	464	21	of	of	ADP
inlawrev-3589	464	22	the	the	DET
inlawrev-3589	464	23	tax	tax	NOUN
inlawrev-3589	464	24	.	.	PUNCT
inlawrev-3589	465	1	hal	hal	PROPN
inlawrev-3589	465	2	r.	r.	PROPN
inlawrev-3589	465	3	varian	varian	PROPN
inlawrev-3589	465	4	,	,	PUNCT
inlawrev-3589	465	5	microeconomic	microeconomic	ADJ
inlawrev-3589	465	6	analysis	analysis	NOUN
inlawrev-3589	465	7	(	(	PUNCT
inlawrev-3589	465	8	1990	1990	NUM
inlawrev-3589	465	9	)	)	PUNCT
inlawrev-3589	465	10	.	.	PUNCT
inlawrev-3589	466	1	1	1	NUM
inlawrev-3589	466	2	08	08	NUM
inlawrev-3589	466	3	.	.	PUNCT
inlawrev-3589	467	1	it	it	PRON
inlawrev-3589	467	2	is	be	AUX
inlawrev-3589	467	3	also	also	ADV
inlawrev-3589	467	4	assumed	assume	VERB
inlawrev-3589	467	5	that	that	SCONJ
inlawrev-3589	467	6	the	the	DET
inlawrev-3589	467	7	investor	investor	NOUN
inlawrev-3589	467	8	is	be	AUX
inlawrev-3589	467	9	risk	risk	NOUN
inlawrev-3589	467	10	averse	averse	ADJ
inlawrev-3589	467	11	.	.	PUNCT
inlawrev-3589	468	1	however	however	ADV
inlawrev-3589	468	2	,	,	PUNCT
inlawrev-3589	468	3	this	this	PRON
inlawrev-3589	468	4	follows	follow	VERB
inlawrev-3589	468	5	from	from	ADP
inlawrev-3589	468	6	the	the	DET
inlawrev-3589	468	7	fact	fact	NOUN
inlawrev-3589	468	8	that	that	SCONJ
inlawrev-3589	468	9	there	there	PRON
inlawrev-3589	468	10	is	be	VERB
inlawrev-3589	468	11	a	a	DET
inlawrev-3589	468	12	premium	premium	NOUN
inlawrev-3589	468	13	for	for	ADP
inlawrev-3589	468	14	risk	risk	NOUN
inlawrev-3589	468	15	.	.	PUNCT
inlawrev-3589	469	1	for	for	ADP
inlawrev-3589	469	2	a	a	DET
inlawrev-3589	469	3	discussion	discussion	NOUN
inlawrev-3589	469	4	ofthis	ofthis	ADJ
inlawrev-3589	469	5	and	and	CCONJ
inlawrev-3589	469	6	other	other	ADJ
inlawrev-3589	469	7	restrictions	restriction	NOUN
inlawrev-3589	469	8	ofthe	ofthe	NOUN
inlawrev-3589	469	9	model	model	NOUN
inlawrev-3589	469	10	,	,	PUNCT
inlawrev-3589	469	11	see	see	VERB
inlawrev-3589	469	12	joseph	joseph	PROPN
inlawrev-3589	469	13	stiglitz	stiglitz	PROPN
inlawrev-3589	469	14	,	,	PUNCT
inlawrev-3589	469	15	the	the	DET
inlawrev-3589	469	16	effects	effect	NOUN
inlawrev-3589	469	17	ofincome	ofincome	VERB
inlawrev-3589	469	18	,	,	PUNCT
inlawrev-3589	469	19	wealth	wealth	NOUN
inlawrev-3589	469	20	and	and	CCONJ
inlawrev-3589	469	21	capital	capital	NOUN
inlawrev-3589	469	22	gains	gain	NOUN
inlawrev-3589	469	23	taxation	taxation	NOUN
inlawrev-3589	469	24	on	on	ADP
inlawrev-3589	469	25	risk	risk	NOUN
inlawrev-3589	469	26	-	-	PUNCT
inlawrev-3589	469	27	taking	taking	NOUN
inlawrev-3589	469	28	,	,	PUNCT
inlawrev-3589	469	29	83	83	NUM
inlawrev-3589	469	30	q.j	q.j	PROPN
inlawrev-3589	469	31	.	.	PROPN
inlawrev-3589	469	32	econ	econ	PROPN
inlawrev-3589	469	33	.	.	PUNCT
inlawrev-3589	470	1	263(1969	263(1969	NUM
inlawrev-3589	470	2	)	)	PUNCT
inlawrev-3589	470	3	.	.	PUNCT
inlawrev-3589	471	1	109	109	NUM
inlawrev-3589	471	2	.	.	PUNCT
inlawrev-3589	471	3	chorvat	chorvat	NOUN
inlawrev-3589	471	4	,	,	PUNCT
inlawrev-3589	471	5	^wpra	^wpra	PART
inlawrev-3589	471	6	note	note	VERB
inlawrev-3589	471	7	1	1	NUM
inlawrev-3589	471	8	8	8	NUM
inlawrev-3589	471	9	.	.	PUNCT
inlawrev-3589	471	10	2003	2003	NUM
inlawrev-3589	471	11	]	]	PUNCT
inlawrev-3589	471	12	income	income	NOUN
inlawrev-3589	471	13	tax	tax	NOUN
inlawrev-3589	471	14	as	as	ADP
inlawrev-3589	471	15	implicit	implicit	ADJ
inlawrev-3589	471	16	insurance	insurance	NOUN
inlawrev-3589	471	17	441	441	NUM
inlawrev-3589	471	18	return	return	NOUN
inlawrev-3589	471	19	by	by	ADP
inlawrev-3589	471	20	shifting	shift	VERB
inlawrev-3589	471	21	more	more	ADJ
inlawrev-3589	471	22	capital	capital	NOUN
inlawrev-3589	471	23	to	to	ADP
inlawrev-3589	471	24	the	the	DET
inlawrev-3589	471	25	risky	risky	ADJ
inlawrev-3589	471	26	asset	asset	NOUN
inlawrev-3589	471	27	.	.	PUNCT
inlawrev-3589	472	1	under	under	ADP
inlawrev-3589	472	2	the	the	DET
inlawrev-3589	472	3	domar	domar	PROPN
inlawrev-3589	472	4	-	-	PUNCT
inlawrev-3589	472	5	musgrave	musgrave	PROPN
inlawrev-3589	472	6	model	model	NOUN
inlawrev-3589	472	7	,	,	PUNCT
inlawrev-3589	472	8	the	the	DET
inlawrev-3589	472	9	true	true	ADJ
inlawrev-3589	472	10	burden	burden	NOUN
inlawrev-3589	472	11	of	of	ADP
inlawrev-3589	472	12	an	an	DET
inlawrev-3589	472	13	income	income	NOUN
inlawrev-3589	472	14	tax	tax	NOUN
inlawrev-3589	472	15	is	be	AUX
inlawrev-3589	472	16	not	not	PART
inlawrev-3589	472	17	the	the	DET
inlawrev-3589	472	18	revenue	revenue	NOUN
inlawrev-3589	472	19	paid	pay	VERB
inlawrev-3589	472	20	to	to	ADP
inlawrev-3589	472	21	the	the	DET
inlawrev-3589	472	22	treasury	treasury	NOUN
inlawrev-3589	472	23	.	.	PUNCT
inlawrev-3589	473	1	if	if	SCONJ
inlawrev-3589	473	2	all	all	DET
inlawrev-3589	473	3	the	the	DET
inlawrev-3589	473	4	assumptions	assumption	NOUN
inlawrev-3589	473	5	are	be	AUX
inlawrev-3589	473	6	met	meet	VERB
inlawrev-3589	473	7	,	,	PUNCT
inlawrev-3589	473	8	there	there	PRON
inlawrev-3589	473	9	essentially	essentially	ADV
inlawrev-3589	473	10	is	be	AUX
inlawrev-3589	473	11	no	no	DET
inlawrev-3589	473	12	burden	burden	NOUN
inlawrev-3589	473	13	of	of	ADP
inlawrev-3589	473	14	the	the	DET
inlawrev-3589	473	15	tax	tax	NOUN
inlawrev-3589	473	16	to	to	ADP
inlawrev-3589	473	17	the	the	DET
inlawrev-3589	473	18	taxpayer	taxpayer	NOUN
inlawrev-3589	473	19	.	.	PUNCT
inlawrev-3589	474	1	•	•	NUM
inlawrev-3589	474	2	'	'	X
inlawrev-3589	474	3	°	°	NOUN
inlawrev-3589	475	1	the	the	DET
inlawrev-3589	475	2	income	income	NOUN
inlawrev-3589	475	3	tax	tax	NOUN
inlawrev-3589	475	4	has	have	AUX
inlawrev-3589	475	5	effectively	effectively	ADV
inlawrev-3589	475	6	made	make	VERB
inlawrev-3589	475	7	the	the	DET
inlawrev-3589	475	8	government	government	NOUN
inlawrev-3589	475	9	a	a	DET
inlawrev-3589	475	10	partner	partner	NOUN
inlawrev-3589	475	11	in	in	ADP
inlawrev-3589	475	12	the	the	DET
inlawrev-3589	475	13	investments	investment	NOUN
inlawrev-3589	475	14	of	of	ADP
inlawrev-3589	475	15	the	the	DET
inlawrev-3589	475	16	taxpayer	taxpayer	NOUN
inlawrev-3589	475	17	.	.	PUNCT
inlawrev-3589	476	1	it	it	PRON
inlawrev-3589	476	2	is	be	AUX
inlawrev-3589	476	3	easiest	easy	ADJ
inlawrev-3589	476	4	to	to	PART
inlawrev-3589	476	5	illustrate	illustrate	VERB
inlawrev-3589	476	6	the	the	DET
inlawrev-3589	476	7	operation	operation	NOUN
inlawrev-3589	476	8	of	of	ADP
inlawrev-3589	476	9	the	the	DET
inlawrev-3589	476	10	domar	domar	PROPN
inlawrev-3589	476	11	-	-	PUNCT
inlawrev-3589	476	12	musgrave	musgrave	NOUN
inlawrev-3589	476	13	model	model	NOUN
inlawrev-3589	476	14	if	if	SCONJ
inlawrev-3589	476	15	we	we	PRON
inlawrev-3589	476	16	first	first	ADV
inlawrev-3589	476	17	assume	assume	VERB
inlawrev-3589	476	18	the	the	DET
inlawrev-3589	476	19	riskless	riskless	NOUN
inlawrev-3589	476	20	rate	rate	NOUN
inlawrev-3589	476	21	ofreturn	ofreturn	NOUN
inlawrev-3589	476	22	is	be	AUX
inlawrev-3589	476	23	zero	zero	NUM
inlawrev-3589	476	24	.	.	PUNCT
inlawrev-3589	477	1	this	this	PRON
inlawrev-3589	477	2	means	mean	VERB
inlawrev-3589	477	3	that	that	SCONJ
inlawrev-3589	477	4	an	an	DET
inlawrev-3589	477	5	investment	investment	NOUN
inlawrev-3589	477	6	that	that	PRON
inlawrev-3589	477	7	bears	bear	VERB
inlawrev-3589	477	8	no	no	DET
inlawrev-3589	477	9	risk	risk	NOUN
inlawrev-3589	477	10	of	of	ADP
inlawrev-3589	477	11	loss	loss	NOUN
inlawrev-3589	477	12	will	will	AUX
inlawrev-3589	477	13	not	not	PART
inlawrev-3589	477	14	produce	produce	VERB
inlawrev-3589	477	15	any	any	DET
inlawrev-3589	477	16	income	income	NOUN
inlawrev-3589	477	17	.	.	PUNCT
inlawrev-3589	478	1	only	only	ADV
inlawrev-3589	478	2	an	an	DET
inlawrev-3589	478	3	investment	investment	NOUN
inlawrev-3589	478	4	that	that	PRON
inlawrev-3589	478	5	has	have	VERB
inlawrev-3589	478	6	a	a	DET
inlawrev-3589	478	7	risk	risk	NOUN
inlawrev-3589	478	8	of	of	ADP
inlawrev-3589	478	9	loss	loss	NOUN
inlawrev-3589	478	10	will	will	AUX
inlawrev-3589	478	11	produce	produce	VERB
inlawrev-3589	478	12	a	a	DET
inlawrev-3589	478	13	positive	positive	ADJ
inlawrev-3589	478	14	return	return	NOUN
inlawrev-3589	478	15	.	.	PUNCT
inlawrev-3589	479	1	while	while	SCONJ
inlawrev-3589	479	2	this	this	PRON
inlawrev-3589	479	3	may	may	AUX
inlawrev-3589	479	4	seem	seem	VERB
inlawrev-3589	479	5	unrealistic	unrealistic	ADJ
inlawrev-3589	479	6	,	,	PUNCT
inlawrev-3589	479	7	most	most	ADJ
inlawrev-3589	479	8	calculations	calculation	NOUN
inlawrev-3589	479	9	of	of	ADP
inlawrev-3589	479	10	the	the	DET
inlawrev-3589	479	11	real	real	ADJ
inlawrev-3589	479	12	(	(	PUNCT
inlawrev-3589	479	13	i.e.	i.e.	X
inlawrev-3589	479	14	,	,	PUNCT
inlawrev-3589	479	15	inflation	inflation	NOUN
inlawrev-3589	479	16	adjusted	adjust	VERB
inlawrev-3589	479	17	)	)	PUNCT
inlawrev-3589	479	18	riskless	riskless	NOUN
inlawrev-3589	479	19	rate	rate	NOUN
inlawrev-3589	479	20	of	of	ADP
inlawrev-3589	479	21	return	return	NOUN
inlawrev-3589	479	22	are	be	AUX
inlawrev-3589	479	23	very	very	ADV
inlawrev-3589	479	24	small	small	ADJ
inlawrev-3589	479	25	.	.	PUNCT
inlawrev-3589	479	26	'	'	PUNCT
inlawrev-3589	480	1	"	"	PUNCT
inlawrev-3589	480	2	we	we	PRON
inlawrev-3589	480	3	assume	assume	VERB
inlawrev-3589	480	4	that	that	SCONJ
inlawrev-3589	480	5	an	an	DET
inlawrev-3589	480	6	investor	investor	NOUN
inlawrev-3589	480	7	has	have	AUX
inlawrev-3589	480	8	optimally	optimally	ADV
inlawrev-3589	480	9	invested	invest	VERB
inlawrev-3589	480	10	his	his	PRON
inlawrev-3589	480	11	or	or	CCONJ
inlawrev-3589	480	12	her	her	PRON
inlawrev-3589	480	13	capital	capital	NOUN
inlawrev-3589	480	14	before	before	SCONJ
inlawrev-3589	480	15	any	any	DET
inlawrev-3589	480	16	income	income	NOUN
inlawrev-3589	480	17	tax	tax	NOUN
inlawrev-3589	480	18	has	have	AUX
inlawrev-3589	480	19	been	be	AUX
inlawrev-3589	480	20	imposed	impose	VERB
inlawrev-3589	480	21	.	.	PUNCT
inlawrev-3589	481	1	an	an	DET
inlawrev-3589	481	2	income	income	NOUN
inlawrev-3589	481	3	tax	tax	NOUN
inlawrev-3589	481	4	imposed	impose	VERB
inlawrev-3589	481	5	on	on	ADP
inlawrev-3589	481	6	the	the	DET
inlawrev-3589	481	7	income	income	NOUN
inlawrev-3589	481	8	from	from	ADP
inlawrev-3589	481	9	the	the	DET
inlawrev-3589	481	10	assets	asset	NOUN
inlawrev-3589	481	11	in	in	ADP
inlawrev-3589	481	12	the	the	DET
inlawrev-3589	481	13	portfolio	portfolio	NOUN
inlawrev-3589	481	14	would	would	AUX
inlawrev-3589	481	15	cause	cause	VERB
inlawrev-3589	481	16	the	the	DET
inlawrev-3589	481	17	risky	risky	ADJ
inlawrev-3589	481	18	asset	asset	NOUN
inlawrev-3589	481	19	to	to	PART
inlawrev-3589	481	20	be	be	AUX
inlawrev-3589	481	21	proportionately	proportionately	ADV
inlawrev-3589	481	22	less	less	ADV
inlawrev-3589	481	23	risky	risky	ADJ
inlawrev-3589	481	24	and	and	CCONJ
inlawrev-3589	481	25	have	have	VERB
inlawrev-3589	481	26	a	a	DET
inlawrev-3589	481	27	proportionately	proportionately	ADV
inlawrev-3589	481	28	lower	low	ADJ
inlawrev-3589	481	29	rate	rate	NOUN
inlawrev-3589	481	30	of	of	ADP
inlawrev-3589	481	31	return	return	NOUN
inlawrev-3589	481	32	.	.	PUNCT
inlawrev-3589	482	1	if	if	SCONJ
inlawrev-3589	482	2	the	the	DET
inlawrev-3589	482	3	asset	asset	NOUN
inlawrev-3589	482	4	had	have	VERB
inlawrev-3589	482	5	a	a	DET
inlawrev-3589	482	6	loss	loss	NOUN
inlawrev-3589	482	7	of	of	ADP
inlawrev-3589	482	8	$	$	SYM
inlawrev-3589	482	9	100	100	NUM
inlawrev-3589	482	10	and	and	CCONJ
inlawrev-3589	482	11	the	the	DET
inlawrev-3589	482	12	tax	tax	NOUN
inlawrev-3589	482	13	rate	rate	NOUN
inlawrev-3589	482	14	was	be	AUX
inlawrev-3589	482	15	30	30	NUM
inlawrev-3589	482	16	%	%	NOUN
inlawrev-3589	482	17	,	,	PUNCT
inlawrev-3589	482	18	then	then	ADV
inlawrev-3589	482	19	the	the	DET
inlawrev-3589	482	20	after	after	ADP
inlawrev-3589	482	21	-	-	PUNCT
inlawrev-3589	482	22	tax	tax	NOUN
inlawrev-3589	482	23	loss	loss	NOUN
inlawrev-3589	482	24	would	would	AUX
inlawrev-3589	482	25	be	be	AUX
inlawrev-3589	482	26	only	only	ADV
inlawrev-3589	482	27	$	$	SYM
inlawrev-3589	482	28	70	70	NUM
inlawrev-3589	482	29	.	.	PUNCT
inlawrev-3589	483	1	conversely	conversely	ADV
inlawrev-3589	483	2	,	,	PUNCT
inlawrev-3589	483	3	ifthe	ifthe	PROPN
inlawrev-3589	483	4	asset	asset	NOUN
inlawrev-3589	483	5	had	have	VERB
inlawrev-3589	483	6	a	a	DET
inlawrev-3589	483	7	gain	gain	NOUN
inlawrev-3589	483	8	of	of	ADP
inlawrev-3589	483	9	$	$	SYM
inlawrev-3589	483	10	100	100	NUM
inlawrev-3589	483	11	,	,	PUNCT
inlawrev-3589	483	12	then	then	ADV
inlawrev-3589	483	13	the	the	DET
inlawrev-3589	483	14	after	after	ADP
inlawrev-3589	483	15	-	-	PUNCT
inlawrev-3589	483	16	tax	tax	NOUN
inlawrev-3589	483	17	gain	gain	NOUN
inlawrev-3589	483	18	would	would	AUX
inlawrev-3589	483	19	be	be	AUX
inlawrev-3589	483	20	only	only	ADV
inlawrev-3589	483	21	$	$	SYM
inlawrev-3589	483	22	70	70	NUM
inlawrev-3589	483	23	.	.	PUNCT
inlawrev-3589	484	1	more	more	ADV
inlawrev-3589	484	2	generally	generally	ADV
inlawrev-3589	484	3	,	,	PUNCT
inlawrev-3589	484	4	both	both	CCONJ
inlawrev-3589	484	5	the	the	DET
inlawrev-3589	484	6	risk	risk	NOUN
inlawrev-3589	484	7	and	and	CCONJ
inlawrev-3589	484	8	the	the	DET
inlawrev-3589	484	9	return	return	NOUN
inlawrev-3589	484	10	on	on	ADP
inlawrev-3589	484	11	the	the	DET
inlawrev-3589	484	12	investment	investment	NOUN
inlawrev-3589	484	13	are	be	AUX
inlawrev-3589	484	14	reduced	reduce	VERB
inlawrev-3589	484	15	to	to	ADP
inlawrev-3589	484	16	{	{	PUNCT
inlawrev-3589	484	17	1	1	NUM
inlawrev-3589	484	18	-	-	PUNCT
inlawrev-3589	484	19	t	t	NOUN
inlawrev-3589	484	20	)	)	PUNCT
inlawrev-3589	484	21	multiplied	multiply	VERB
inlawrev-3589	484	22	by	by	ADP
inlawrev-3589	484	23	pre	pre	ADJ
inlawrev-3589	484	24	-	-	ADJ
inlawrev-3589	484	25	tax	tax	ADJ
inlawrev-3589	484	26	values	value	NOUN
inlawrev-3589	484	27	ofrisk	ofrisk	VERB
inlawrev-3589	484	28	and	and	CCONJ
inlawrev-3589	484	29	return	return	VERB
inlawrev-3589	484	30	respectively	respectively	ADV
inlawrev-3589	484	31	,	,	PUNCT
inlawrev-3589	484	32	where	where	SCONJ
inlawrev-3589	484	33	/	/	PUNCT
inlawrev-3589	484	34	is	be	AUX
inlawrev-3589	484	35	the	the	DET
inlawrev-3589	484	36	tax	tax	NOUN
inlawrev-3589	484	37	rate	rate	NOUN
inlawrev-3589	484	38	.	.	PUNCT
inlawrev-3589	485	1	by	by	ADP
inlawrev-3589	485	2	shifting	shift	VERB
inlawrev-3589	485	3	more	more	ADJ
inlawrev-3589	485	4	investments	investment	NOUN
inlawrev-3589	485	5	into	into	ADP
inlawrev-3589	485	6	risky	risky	ADJ
inlawrev-3589	485	7	assets	asset	NOUN
inlawrev-3589	485	8	,	,	PUNCT
inlawrev-3589	485	9	the	the	DET
inlawrev-3589	485	10	taxpayer	taxpayer	NOUN
inlawrev-3589	485	11	can	can	AUX
inlawrev-3589	485	12	return	return	VERB
inlawrev-3589	485	13	to	to	ADP
inlawrev-3589	485	14	pre	pre	ADJ
inlawrev-3589	485	15	-	-	ADJ
inlawrev-3589	485	16	tax	tax	ADJ
inlawrev-3589	485	17	rates	rate	NOUN
inlawrev-3589	485	18	of	of	ADP
inlawrev-3589	485	19	return	return	NOUN
inlawrev-3589	485	20	.	.	PUNCT
inlawrev-3589	486	1	"^	"^	PUNCT
inlawrev-3589	486	2	an	an	DET
inlawrev-3589	486	3	investor	investor	NOUN
inlawrev-3589	486	4	can	can	AUX
inlawrev-3589	486	5	avoid	avoid	VERB
inlawrev-3589	486	6	the	the	DET
inlawrev-3589	486	7	effects	effect	NOUN
inlawrev-3589	486	8	of	of	ADP
inlawrev-3589	486	9	an	an	DET
inlawrev-3589	486	10	income	income	NOUN
inlawrev-3589	486	11	tax	tax	NOUN
inlawrev-3589	486	12	by	by	ADP
inlawrev-3589	486	13	increasing	increase	VERB
inlawrev-3589	486	14	the	the	DET
inlawrev-3589	486	15	amount	amount	NOUN
inlawrev-3589	486	16	invested	invest	VERB
inlawrev-3589	486	17	in	in	ADP
inlawrev-3589	486	18	the	the	DET
inlawrev-3589	486	19	risky	risky	ADJ
inlawrev-3589	486	20	asset	asset	NOUN
inlawrev-3589	486	21	to	to	PART
inlawrev-3589	486	22	a/(7-/),''^	a/(7-/),''^	VERB
inlawrev-3589	486	23	where	where	SCONJ
inlawrev-3589	486	24	a	a	PRON
inlawrev-3589	486	25	is	be	AUX
inlawrev-3589	486	26	the	the	DET
inlawrev-3589	486	27	proportion	proportion	NOUN
inlawrev-3589	486	28	of	of	ADP
inlawrev-3589	486	29	the	the	DET
inlawrev-3589	486	30	portfolio	portfolio	NOUN
inlawrev-3589	486	31	invested	invest	VERB
inlawrev-3589	486	32	in	in	ADP
inlawrev-3589	486	33	the	the	DET
inlawrev-3589	486	34	risky	risky	ADJ
inlawrev-3589	486	35	asset	asset	NOUN
inlawrev-3589	486	36	prior	prior	ADV
inlawrev-3589	486	37	to	to	ADP
inlawrev-3589	486	38	the	the	DET
inlawrev-3589	486	39	imposition	imposition	NOUN
inlawrev-3589	486	40	of	of	ADP
inlawrev-3589	486	41	the	the	DET
inlawrev-3589	486	42	tax	tax	NOUN
inlawrev-3589	486	43	.	.	PUNCT
inlawrev-3589	486	44	''	''	PUNCT
inlawrev-3589	487	1	*	*	PUNCT
inlawrev-3589	487	2	this	this	DET
inlawrev-3589	487	3	result	result	NOUN
inlawrev-3589	487	4	occurs	occur	VERB
inlawrev-3589	487	5	with	with	ADP
inlawrev-3589	487	6	any	any	DET
inlawrev-3589	487	7	tax	tax	NOUN
inlawrev-3589	487	8	rate	rate	NOUN
inlawrev-3589	487	9	below	below	ADP
inlawrev-3589	487	10	1	1	NUM
inlawrev-3589	487	11	00	00	NUM
inlawrev-3589	487	12	%	%	NOUN
inlawrev-3589	487	13	,	,	PUNCT
inlawrev-3589	487	14	ifthere	ifthere	PROPN
inlawrev-3589	487	15	is	be	AUX
inlawrev-3589	487	16	a	a	DET
inlawrev-3589	487	17	positive	positive	ADJ
inlawrev-3589	487	18	rate	rate	NOUN
inlawrev-3589	487	19	of	of	ADP
inlawrev-3589	487	20	return	return	NOUN
inlawrev-3589	487	21	on	on	ADP
inlawrev-3589	487	22	the	the	DET
inlawrev-3589	487	23	asset	asset	NOUN
inlawrev-3589	487	24	.	.	PUNCT
inlawrev-3589	488	1	"	"	PUNCT
inlawrev-3589	488	2	^	^	PUNCT
inlawrev-3589	488	3	for	for	ADP
inlawrev-3589	488	4	example	example	NOUN
inlawrev-3589	488	5	,	,	PUNCT
inlawrev-3589	488	6	assume	assume	VERB
inlawrev-3589	488	7	that	that	SCONJ
inlawrev-3589	488	8	an	an	DET
inlawrev-3589	488	9	investor	investor	NOUN
inlawrev-3589	488	10	with	with	ADP
inlawrev-3589	488	11	$	$	SYM
inlawrev-3589	488	12	200	200	NUM
inlawrev-3589	488	13	can	can	AUX
inlawrev-3589	488	14	choose	choose	VERB
inlawrev-3589	488	15	between	between	ADP
inlawrev-3589	488	16	a	a	DET
inlawrev-3589	488	17	riskless	riskless	NOUN
inlawrev-3589	488	18	asset	asset	NOUN
inlawrev-3589	488	19	with	with	ADP
inlawrev-3589	488	20	a	a	DET
inlawrev-3589	488	21	zero	zero	NUM
inlawrev-3589	488	22	rate	rate	NOUN
inlawrev-3589	488	23	of	of	ADP
inlawrev-3589	488	24	return	return	NOUN
inlawrev-3589	488	25	and	and	CCONJ
inlawrev-3589	488	26	a	a	DET
inlawrev-3589	488	27	risky	risky	ADJ
inlawrev-3589	488	28	asset	asset	NOUN
inlawrev-3589	488	29	that	that	PRON
inlawrev-3589	488	30	will	will	AUX
inlawrev-3589	488	31	produce	produce	VERB
inlawrev-3589	488	32	either	either	CCONJ
inlawrev-3589	488	33	a	a	DET
inlawrev-3589	488	34	30	30	NUM
inlawrev-3589	488	35	%	%	NOUN
inlawrev-3589	488	36	gain	gain	NOUN
inlawrev-3589	488	37	(	(	PUNCT
inlawrev-3589	488	38	with	with	ADP
inlawrev-3589	488	39	a	a	DET
inlawrev-3589	488	40	probability	probability	NOUN
inlawrev-3589	488	41	of	of	ADP
inlawrev-3589	488	42	50	50	NUM
inlawrev-3589	488	43	%	%	NOUN
inlawrev-3589	488	44	)	)	PUNCT
inlawrev-3589	488	45	or	or	CCONJ
inlawrev-3589	488	46	a	a	DET
inlawrev-3589	488	47	10	10	NUM
inlawrev-3589	488	48	%	%	NOUN
inlawrev-3589	488	49	loss	loss	NOUN
inlawrev-3589	488	50	(	(	PUNCT
inlawrev-3589	488	51	with	with	ADP
inlawrev-3589	488	52	a	a	DET
inlawrev-3589	488	53	probability	probability	NOUN
inlawrev-3589	488	54	of	of	ADP
inlawrev-3589	488	55	50	50	NUM
inlawrev-3589	488	56	%	%	NOUN
inlawrev-3589	488	57	)	)	PUNCT
inlawrev-3589	488	58	,	,	PUNCT
inlawrev-3589	488	59	for	for	ADP
inlawrev-3589	488	60	a	a	DET
inlawrev-3589	488	61	positive	positive	ADJ
inlawrev-3589	488	62	expected	expect	VERB
inlawrev-3589	488	63	return	return	NOUN
inlawrev-3589	488	64	of	of	ADP
inlawrev-3589	488	65	10%"^	10%"^	NUM
inlawrev-3589	488	66	in	in	ADP
inlawrev-3589	488	67	a	a	DET
inlawrev-3589	488	68	year	year	NOUN
inlawrev-3589	488	69	.	.	PUNCT
inlawrev-3589	489	1	assume	assume	VERB
inlawrev-3589	489	2	that	that	SCONJ
inlawrev-3589	489	3	in	in	ADP
inlawrev-3589	489	4	a	a	DET
inlawrev-3589	489	5	tax1	tax1	NOUN
inlawrev-3589	489	6	1	1	NUM
inlawrev-3589	489	7	0	0	NUM
inlawrev-3589	489	8	.	.	PUNCT
inlawrev-3589	490	1	the	the	DET
inlawrev-3589	490	2	government	government	NOUN
inlawrev-3589	490	3	is	be	AUX
inlawrev-3589	490	4	in	in	ADP
inlawrev-3589	490	5	effect	effect	NOUN
inlawrev-3589	490	6	taking	take	VERB
inlawrev-3589	490	7	on	on	ADP
inlawrev-3589	490	8	risk	risk	NOUN
inlawrev-3589	490	9	and	and	CCONJ
inlawrev-3589	490	10	being	be	AUX
inlawrev-3589	490	11	compensated	compensate	VERB
inlawrev-3589	490	12	for	for	ADP
inlawrev-3589	490	13	doing	do	VERB
inlawrev-3589	490	14	so	so	ADV
inlawrev-3589	490	15	.	.	PUNCT
inlawrev-3589	491	1	it	it	PRON
inlawrev-3589	491	2	is	be	AUX
inlawrev-3589	491	3	,	,	PUNCT
inlawrev-3589	491	4	in	in	ADP
inlawrev-3589	491	5	effect	effect	NOUN
inlawrev-3589	491	6	,	,	PUNCT
inlawrev-3589	491	7	issuing	issue	VERB
inlawrev-3589	491	8	an	an	DET
inlawrev-3589	491	9	insurance	insurance	NOUN
inlawrev-3589	491	10	policy	policy	NOUN
inlawrev-3589	491	11	.	.	PUNCT
inlawrev-3589	492	1	see	see	VERB
inlawrev-3589	492	2	kniesner	kniesner	PROPN
inlawrev-3589	492	3	&	&	CCONJ
inlawrev-3589	492	4	ziliak	ziliak	PROPN
inlawrev-3589	492	5	,	,	PUNCT
inlawrev-3589	492	6	supra	supra	PROPN
inlawrev-3589	492	7	note	note	NOUN
inlawrev-3589	492	8	2	2	NUM
inlawrev-3589	492	9	.	.	NOUN
inlawrev-3589	492	10	111	111	NUM
inlawrev-3589	492	11	.	.	PUNCT
inlawrev-3589	493	1	the	the	DET
inlawrev-3589	493	2	inflation	inflation	NOUN
inlawrev-3589	493	3	adjusted	adjust	VERB
inlawrev-3589	493	4	risk	risk	NOUN
inlawrev-3589	493	5	-	-	PUNCT
inlawrev-3589	493	6	free	free	ADJ
inlawrev-3589	493	7	rate	rate	NOUN
inlawrev-3589	493	8	of	of	ADP
inlawrev-3589	493	9	return	return	NOUN
inlawrev-3589	493	10	from	from	ADP
inlawrev-3589	493	11	1926	1926	NUM
inlawrev-3589	493	12	to	to	ADP
inlawrev-3589	493	13	1996	1996	NUM
inlawrev-3589	493	14	was	be	AUX
inlawrev-3589	493	15	.6	.6	NUM
inlawrev-3589	493	16	%	%	NOUN
inlawrev-3589	493	17	.	.	PUNCT
inlawrev-3589	494	1	ibbotson	ibbotson	PROPN
inlawrev-3589	494	2	associates	associates	PROPN
inlawrev-3589	494	3	,	,	PUNCT
inlawrev-3589	494	4	stocks	stock	NOUN
inlawrev-3589	494	5	,	,	PUNCT
inlawrev-3589	494	6	bonds	bond	NOUN
inlawrev-3589	494	7	,	,	PUNCT
inlawrev-3589	494	8	bills	bill	NOUN
inlawrev-3589	494	9	,	,	PUNCT
inlawrev-3589	494	10	and	and	CCONJ
inlawrev-3589	494	11	inflation	inflation	NOUN
inlawrev-3589	494	12	:	:	PUNCT
inlawrev-3589	494	13	1997	1997	NUM
inlawrev-3589	494	14	yearbook	yearbook	NOUN
inlawrev-3589	494	15	88	88	NUM
inlawrev-3589	494	16	(	(	PUNCT
inlawrev-3589	494	17	1997	1997	NUM
inlawrev-3589	494	18	)	)	PUNCT
inlawrev-3589	494	19	.	.	PUNCT
inlawrev-3589	495	1	1	1	NUM
inlawrev-3589	495	2	1	1	NUM
inlawrev-3589	495	3	2	2	NUM
inlawrev-3589	495	4	.	.	X
inlawrev-3589	495	5	domar	domar	PROPN
inlawrev-3589	495	6	&	&	CCONJ
inlawrev-3589	495	7	musgrave	musgrave	PROPN
inlawrev-3589	495	8	,	,	PUNCT
inlawrev-3589	495	9	supra	supra	PROPN
inlawrev-3589	495	10	note	note	NOUN
inlawrev-3589	495	11	1	1	NUM
inlawrev-3589	495	12	03	03	NUM
inlawrev-3589	495	13	.	.	PUNCT
inlawrev-3589	496	1	113	113	NUM
inlawrev-3589	496	2	.	.	PUNCT
inlawrev-3589	497	1	this	this	PRON
inlawrev-3589	497	2	is	be	AUX
inlawrev-3589	497	3	because	because	SCONJ
inlawrev-3589	497	4	the	the	DET
inlawrev-3589	497	5	after	after	SCONJ
inlawrev-3589	497	6	tax	tax	NOUN
inlawrev-3589	497	7	rate	rate	NOUN
inlawrev-3589	497	8	ofreturn	ofreturn	NOUN
inlawrev-3589	497	9	is	be	AUX
inlawrev-3589	497	10	(	(	PUNCT
inlawrev-3589	497	11	7	7	NUM
inlawrev-3589	497	12	-i)x	-i)x	ADJ
inlawrev-3589	497	13	,	,	PUNCT
inlawrev-3589	497	14	where	where	SCONJ
inlawrev-3589	497	15	t	t	PROPN
inlawrev-3589	497	16	is	be	AUX
inlawrev-3589	497	17	the	the	DET
inlawrev-3589	497	18	tax	tax	NOUN
inlawrev-3589	497	19	rate	rate	NOUN
inlawrev-3589	497	20	and	and	CCONJ
inlawrev-3589	497	21	x	x	X
inlawrev-3589	497	22	is	be	AUX
inlawrev-3589	497	23	the	the	DET
inlawrev-3589	497	24	pretax	pretax	ADJ
inlawrev-3589	497	25	gain	gain	NOUN
inlawrev-3589	497	26	.	.	PUNCT
inlawrev-3589	498	1	the	the	DET
inlawrev-3589	498	2	after	after	ADP
inlawrev-3589	498	3	-	-	PUNCT
inlawrev-3589	498	4	tax	tax	NOUN
inlawrev-3589	498	5	risk	risk	NOUN
inlawrev-3589	498	6	of	of	ADP
inlawrev-3589	498	7	the	the	DET
inlawrev-3589	498	8	asset	asset	NOUN
inlawrev-3589	498	9	is	be	AUX
inlawrev-3589	498	10	also	also	ADV
inlawrev-3589	498	11	reduced	reduce	VERB
inlawrev-3589	498	12	to	to	ADP
inlawrev-3589	498	13	(	(	PUNCT
inlawrev-3589	498	14	/-/)y	/-/)y	NOUN
inlawrev-3589	498	15	,	,	PUNCT
inlawrev-3589	498	16	where;/	where;/	PROPN
inlawrev-3589	498	17	is	be	AUX
inlawrev-3589	498	18	the	the	DET
inlawrev-3589	498	19	pre	pre	ADJ
inlawrev-3589	498	20	-	-	ADJ
inlawrev-3589	498	21	tax	tax	ADJ
inlawrev-3589	498	22	loss	loss	NOUN
inlawrev-3589	498	23	.	.	PUNCT
inlawrev-3589	499	1	if	if	SCONJ
inlawrev-3589	499	2	the	the	DET
inlawrev-3589	499	3	taxpayer	taxpayer	NOUN
inlawrev-3589	499	4	shifts	shift	VERB
inlawrev-3589	499	5	al{l	al{l	PROPN
inlawrev-3589	499	6	-	-	PUNCT
inlawrev-3589	499	7	t	t	PROPN
inlawrev-3589	499	8	)	)	PUNCT
inlawrev-3589	499	9	to	to	ADP
inlawrev-3589	499	10	the	the	DET
inlawrev-3589	499	11	risky	risky	ADJ
inlawrev-3589	499	12	asset	asset	NOUN
inlawrev-3589	499	13	,	,	PUNCT
inlawrev-3589	499	14	where	where	SCONJ
inlawrev-3589	499	15	a	a	PRON
inlawrev-3589	499	16	is	be	AUX
inlawrev-3589	499	17	the	the	DET
inlawrev-3589	499	18	proportion	proportion	NOUN
inlawrev-3589	499	19	of	of	ADP
inlawrev-3589	499	20	the	the	DET
inlawrev-3589	499	21	portfolio	portfolio	NOUN
inlawrev-3589	499	22	in	in	ADP
inlawrev-3589	499	23	the	the	DET
inlawrev-3589	499	24	risky	risky	ADJ
inlawrev-3589	499	25	asset	asset	NOUN
inlawrev-3589	499	26	before	before	SCONJ
inlawrev-3589	499	27	the	the	DET
inlawrev-3589	499	28	tax	tax	NOUN
inlawrev-3589	499	29	was	be	AUX
inlawrev-3589	499	30	imposed	impose	VERB
inlawrev-3589	499	31	,	,	PUNCT
inlawrev-3589	499	32	then	then	ADV
inlawrev-3589	499	33	the	the	DET
inlawrev-3589	499	34	after	after	ADP
inlawrev-3589	499	35	-	-	PUNCT
inlawrev-3589	499	36	tax	tax	NOUN
inlawrev-3589	499	37	rate	rate	NOUN
inlawrev-3589	499	38	of	of	ADP
inlawrev-3589	499	39	return	return	NOUN
inlawrev-3589	499	40	on	on	ADP
inlawrev-3589	499	41	the	the	DET
inlawrev-3589	499	42	asset	asset	NOUN
inlawrev-3589	499	43	is	be	AUX
inlawrev-3589	499	44	ax	ax	NOUN
inlawrev-3589	499	45	or	or	CCONJ
inlawrev-3589	499	46	(	(	PUNCT
inlawrev-3589	499	47	ax(l	ax(l	NOUN
inlawrev-3589	499	48	-	-	PUNCT
inlawrev-3589	499	49	t)/(l	t)/(l	PROPN
inlawrev-3589	499	50	-	-	PUNCT
inlawrev-3589	499	51	t	t	NOUN
inlawrev-3589	499	52	)	)	PUNCT
inlawrev-3589	499	53	)	)	PUNCT
inlawrev-3589	499	54	,	,	PUNCT
inlawrev-3589	499	55	and	and	CCONJ
inlawrev-3589	499	56	its	its	PRON
inlawrev-3589	499	57	risk	risk	NOUN
inlawrev-3589	499	58	is	be	AUX
inlawrev-3589	499	59	also	also	ADV
inlawrev-3589	499	60	ay	ay	NOUN
inlawrev-3589	499	61	or	or	CCONJ
inlawrev-3589	499	62	{	{	PUNCT
inlawrev-3589	499	63	ay{l	ay{l	NOUN
inlawrev-3589	499	64	-	-	PUNCT
inlawrev-3589	499	65	t)l{l't	t)l{l't	NUM
inlawrev-3589	499	66	)	)	PUNCT
inlawrev-3589	499	67	)	)	PUNCT
inlawrev-3589	499	68	.	.	PUNCT
inlawrev-3589	500	1	if	if	SCONJ
inlawrev-3589	500	2	the	the	DET
inlawrev-3589	500	3	shifts	shift	NOUN
inlawrev-3589	500	4	are	be	AUX
inlawrev-3589	500	5	made	make	VERB
inlawrev-3589	500	6	,	,	PUNCT
inlawrev-3589	500	7	the	the	DET
inlawrev-3589	500	8	after	after	ADP
inlawrev-3589	500	9	-	-	PUNCT
inlawrev-3589	500	10	tax	tax	NOUN
inlawrev-3589	500	11	rates	rate	NOUN
inlawrev-3589	500	12	of	of	ADP
inlawrev-3589	500	13	risk	risk	NOUN
inlawrev-3589	500	14	and	and	CCONJ
inlawrev-3589	500	15	return	return	NOUN
inlawrev-3589	500	16	are	be	AUX
inlawrev-3589	500	17	the	the	DET
inlawrev-3589	500	18	pre	pre	ADJ
inlawrev-3589	500	19	-	-	ADJ
inlawrev-3589	500	20	tax	tax	ADJ
inlawrev-3589	500	21	rates	rate	NOUN
inlawrev-3589	500	22	of	of	ADP
inlawrev-3589	500	23	risk	risk	NOUN
inlawrev-3589	500	24	and	and	CCONJ
inlawrev-3589	500	25	return	return	NOUN
inlawrev-3589	500	26	.	.	PUNCT
inlawrev-3589	501	1	114	114	NUM
inlawrev-3589	501	2	.	.	PUNCT
inlawrev-3589	502	1	see	see	VERB
inlawrev-3589	502	2	anthony	anthony	PROPN
inlawrev-3589	502	3	b.	b.	PROPN
inlawrev-3589	502	4	atkinson&joseph	atkinson&joseph	PROPN
inlawrev-3589	502	5	e.	e.	PROPN
inlawrev-3589	502	6	stiglitz	stiglitz	PROPN
inlawrev-3589	502	7	,	,	PUNCT
inlawrev-3589	502	8	lectureson	lectureson	NOUN
inlawrev-3589	502	9	public	public	ADJ
inlawrev-3589	502	10	economics	economic	NOUN
inlawrev-3589	502	11	1	1	NUM
inlawrev-3589	502	12	1	1	NUM
inlawrev-3589	502	13	8	8	NUM
inlawrev-3589	502	14	(	(	PUNCT
inlawrev-3589	502	15	1	1	NUM
inlawrev-3589	502	16	980	980	NUM
inlawrev-3589	502	17	)	)	PUNCT
inlawrev-3589	502	18	;	;	PUNCT
inlawrev-3589	502	19	see	see	VERB
inlawrev-3589	502	20	jan	jan	PROPN
inlawrev-3589	502	21	mossin	mossin	PROPN
inlawrev-3589	502	22	,	,	PUNCT
inlawrev-3589	502	23	taxation	taxation	NOUN
inlawrev-3589	502	24	andrisk	andrisk	NOUN
inlawrev-3589	502	25	-	-	PUNCT
inlawrev-3589	502	26	taking	taking	NOUN
inlawrev-3589	502	27	:	:	PUNCT
inlawrev-3589	502	28	an	an	DET
inlawrev-3589	502	29	expected	expect	VERB
inlawrev-3589	502	30	utilityapproach	utilityapproach	ADV
inlawrev-3589	502	31	,	,	PUNCT
inlawrev-3589	502	32	35	35	NUM
inlawrev-3589	502	33	economica	economica	PROPN
inlawrev-3589	502	34	74	74	NUM
inlawrev-3589	502	35	(	(	PUNCT
inlawrev-3589	502	36	1	1	NUM
inlawrev-3589	502	37	968	968	NUM
inlawrev-3589	502	38	)	)	PUNCT
inlawrev-3589	502	39	for	for	ADP
inlawrev-3589	502	40	an	an	DET
inlawrev-3589	502	41	alternative	alternative	ADJ
inlawrev-3589	502	42	derivation	derivation	NOUN
inlawrev-3589	502	43	of	of	ADP
inlawrev-3589	502	44	this	this	DET
inlawrev-3589	502	45	result	result	NOUN
inlawrev-3589	502	46	.	.	PUNCT
inlawrev-3589	503	1	1	1	NUM
inlawrev-3589	503	2	1	1	NUM
inlawrev-3589	503	3	5	5	NUM
inlawrev-3589	503	4	.	.	PUNCT
inlawrev-3589	504	1	see	see	VERB
inlawrev-3589	504	2	supra	supra	PROPN
inlawrev-3589	504	3	note	note	PROPN
inlawrev-3589	504	4	104	104	NUM
inlawrev-3589	504	5	.	.	PUNCT
inlawrev-3589	505	1	the	the	DET
inlawrev-3589	505	2	proportion	proportion	NOUN
inlawrev-3589	505	3	is	be	AUX
inlawrev-3589	505	4	undefined	undefined	ADJ
inlawrev-3589	505	5	at	at	ADP
inlawrev-3589	505	6	100	100	NUM
inlawrev-3589	505	7	%	%	NOUN
inlawrev-3589	505	8	.	.	PUNCT
inlawrev-3589	506	1	116	116	NUM
inlawrev-3589	506	2	.	.	PUNCT
inlawrev-3589	507	1	the	the	DET
inlawrev-3589	507	2	calculation	calculation	NOUN
inlawrev-3589	507	3	is	be	AUX
inlawrev-3589	507	4	:	:	PUNCT
inlawrev-3589	507	5	[	[	X
inlawrev-3589	507	6	.3	.3	NUM
inlawrev-3589	507	7	x	x	SYM
inlawrev-3589	507	8	.5	.5	NUM
inlawrev-3589	507	9	]	]	PUNCT
inlawrev-3589	508	1	[	[	X
inlawrev-3589	508	2	.1	.1	NUM
inlawrev-3589	508	3	x.5	x.5	PUNCT
inlawrev-3589	508	4	]	]	X
inlawrev-3589	508	5	=	=	SYM
inlawrev-3589	508	6	.1	.1	NOUN
inlawrev-3589	508	7	.	.	PUNCT
inlawrev-3589	509	1	442	442	NUM
inlawrev-3589	509	2	indiana	indiana	PROPN
inlawrev-3589	509	3	law	law	PROPN
inlawrev-3589	509	4	review	review	NOUN
inlawrev-3589	509	5	[	[	X
inlawrev-3589	509	6	vol	vol	NOUN
inlawrev-3589	509	7	.	.	PUNCT
inlawrev-3589	509	8	36:425	36:425	NUM
inlawrev-3589	509	9	free	free	ADJ
inlawrev-3589	509	10	world	world	NOUN
inlawrev-3589	509	11	,	,	PUNCT
inlawrev-3589	509	12	the	the	DET
inlawrev-3589	509	13	investor	investor	NOUN
inlawrev-3589	509	14	would	would	AUX
inlawrev-3589	509	15	divide	divide	VERB
inlawrev-3589	509	16	the	the	DET
inlawrev-3589	509	17	portfolio	portfolio	NOUN
inlawrev-3589	509	18	equally	equally	ADV
inlawrev-3589	509	19	between	between	ADP
inlawrev-3589	509	20	the	the	DET
inlawrev-3589	509	21	risky	risky	ADJ
inlawrev-3589	509	22	and	and	CCONJ
inlawrev-3589	509	23	the	the	DET
inlawrev-3589	509	24	riskless	riskless	NOUN
inlawrev-3589	509	25	asset	asset	NOUN
inlawrev-3589	509	26	(	(	PUNCT
inlawrev-3589	509	27	i.e.	i.e.	X
inlawrev-3589	509	28	,	,	PUNCT
inlawrev-3589	509	29	$	$	SYM
inlawrev-3589	509	30	1	1	NUM
inlawrev-3589	509	31	00	00	NUM
inlawrev-3589	509	32	in	in	ADP
inlawrev-3589	509	33	each	each	PRON
inlawrev-3589	509	34	)	)	PUNCT
inlawrev-3589	509	35	.	.	PUNCT
inlawrev-3589	510	1	after	after	ADP
inlawrev-3589	510	2	a	a	DET
inlawrev-3589	510	3	year	year	NOUN
inlawrev-3589	510	4	,	,	PUNCT
inlawrev-3589	510	5	the	the	DET
inlawrev-3589	510	6	riskless	riskless	NOUN
inlawrev-3589	510	7	asset	asset	NOUN
inlawrev-3589	510	8	is	be	AUX
inlawrev-3589	510	9	still	still	ADV
inlawrev-3589	510	10	worth	worth	ADJ
inlawrev-3589	510	11	$	$	SYM
inlawrev-3589	510	12	100	100	NUM
inlawrev-3589	510	13	,	,	PUNCT
inlawrev-3589	510	14	and	and	CCONJ
inlawrev-3589	510	15	the	the	DET
inlawrev-3589	510	16	risky	risky	ADJ
inlawrev-3589	510	17	asset	asset	NOUN
inlawrev-3589	510	18	is	be	AUX
inlawrev-3589	510	19	worth	worth	ADJ
inlawrev-3589	510	20	either	either	CCONJ
inlawrev-3589	510	21	$	$	SYM
inlawrev-3589	510	22	130	130	NUM
inlawrev-3589	510	23	or	or	CCONJ
inlawrev-3589	510	24	$	$	SYM
inlawrev-3589	510	25	90	90	NUM
inlawrev-3589	510	26	.	.	PUNCT
inlawrev-3589	511	1	hence	hence	ADV
inlawrev-3589	511	2	,	,	PUNCT
inlawrev-3589	511	3	the	the	DET
inlawrev-3589	511	4	investor	investor	NOUN
inlawrev-3589	511	5	will	will	AUX
inlawrev-3589	511	6	have	have	VERB
inlawrev-3589	511	7	a	a	DET
inlawrev-3589	511	8	total	total	NOUN
inlawrev-3589	511	9	of	of	ADP
inlawrev-3589	511	10	either	either	CCONJ
inlawrev-3589	511	11	$	$	SYM
inlawrev-3589	511	12	230	230	NUM
inlawrev-3589	511	13	or	or	CCONJ
inlawrev-3589	511	14	$	$	SYM
inlawrev-3589	511	15	190	190	NUM
inlawrev-3589	511	16	,	,	PUNCT
inlawrev-3589	511	17	and	and	CCONJ
inlawrev-3589	511	18	an	an	DET
inlawrev-3589	511	19	expected	expect	VERB
inlawrev-3589	511	20	total	total	ADJ
inlawrev-3589	511	21	return	return	NOUN
inlawrev-3589	511	22	of	of	ADP
inlawrev-3589	511	23	$	$	SYM
inlawrev-3589	511	24	210	210	NUM
inlawrev-3589	511	25	.	.	PUNCT
inlawrev-3589	512	1	imposing	impose	VERB
inlawrev-3589	512	2	a	a	DET
inlawrev-3589	512	3	30	30	NUM
inlawrev-3589	512	4	%	%	NOUN
inlawrev-3589	512	5	income	income	NOUN
inlawrev-3589	512	6	tax	tax	NOUN
inlawrev-3589	512	7	with	with	ADP
inlawrev-3589	512	8	full	full	ADJ
inlawrev-3589	512	9	loss	loss	NOUN
inlawrev-3589	512	10	offsets	offset	NOUN
inlawrev-3589	512	11	will	will	AUX
inlawrev-3589	512	12	decrease	decrease	VERB
inlawrev-3589	512	13	the	the	DET
inlawrev-3589	512	14	average	average	ADJ
inlawrev-3589	512	15	return	return	NOUN
inlawrev-3589	512	16	on	on	ADP
inlawrev-3589	512	17	an	an	DET
inlawrev-3589	512	18	investment	investment	NOUN
inlawrev-3589	512	19	by	by	ADP
inlawrev-3589	512	20	the	the	DET
inlawrev-3589	512	21	amount	amount	NOUN
inlawrev-3589	512	22	of	of	ADP
inlawrev-3589	512	23	the	the	DET
inlawrev-3589	512	24	tax	tax	NOUN
inlawrev-3589	512	25	.	.	PUNCT
inlawrev-3589	513	1	however	however	ADV
inlawrev-3589	513	2	,	,	PUNCT
inlawrev-3589	513	3	it	it	PRON
inlawrev-3589	513	4	will	will	AUX
inlawrev-3589	513	5	also	also	ADV
inlawrev-3589	513	6	reduce	reduce	VERB
inlawrev-3589	513	7	the	the	DET
inlawrev-3589	513	8	riskiness	riskiness	NOUN
inlawrev-3589	513	9	ofthe	ofthe	NOUN
inlawrev-3589	513	10	investment	investment	NOUN
inlawrev-3589	513	11	by	by	ADP
inlawrev-3589	513	12	the	the	DET
inlawrev-3589	513	13	amount	amount	NOUN
inlawrev-3589	513	14	ofthe	ofthe	ADJ
inlawrev-3589	513	15	tax	tax	NOUN
inlawrev-3589	513	16	benefit	benefit	NOUN
inlawrev-3589	513	17	(	(	PUNCT
inlawrev-3589	513	18	i.e.	i.e.	X
inlawrev-3589	513	19	,	,	PUNCT
inlawrev-3589	513	20	deduction	deduction	NOUN
inlawrev-3589	513	21	,	,	PUNCT
inlawrev-3589	513	22	credit	credit	NOUN
inlawrev-3589	513	23	,	,	PUNCT
inlawrev-3589	513	24	etc	etc	X
inlawrev-3589	513	25	.	.	X
inlawrev-3589	513	26	)	)	PUNCT
inlawrev-3589	513	27	that	that	PRON
inlawrev-3589	513	28	results	result	VERB
inlawrev-3589	513	29	from	from	ADP
inlawrev-3589	513	30	a	a	DET
inlawrev-3589	513	31	loss	loss	NOUN
inlawrev-3589	513	32	.	.	PUNCT
inlawrev-3589	514	1	"^	"^	AUX
inlawrev-3589	514	2	the	the	DET
inlawrev-3589	514	3	two	two	NUM
inlawrev-3589	514	4	effects	effect	NOUN
inlawrev-3589	514	5	combine	combine	VERB
inlawrev-3589	514	6	so	so	SCONJ
inlawrev-3589	514	7	that	that	SCONJ
inlawrev-3589	514	8	an	an	DET
inlawrev-3589	514	9	investor	investor	NOUN
inlawrev-3589	514	10	can	can	AUX
inlawrev-3589	514	11	avoid	avoid	VERB
inlawrev-3589	514	12	the	the	DET
inlawrev-3589	514	13	effects	effect	NOUN
inlawrev-3589	514	14	ofthe	ofthe	VERB
inlawrev-3589	514	15	30	30	NUM
inlawrev-3589	514	16	%	%	NOUN
inlawrev-3589	514	17	tax	tax	NOUN
inlawrev-3589	514	18	by	by	ADP
inlawrev-3589	514	19	increasing	increase	VERB
inlawrev-3589	514	20	the	the	DET
inlawrev-3589	514	21	amount	amount	NOUN
inlawrev-3589	514	22	allocated	allocate	VERB
inlawrev-3589	514	23	to	to	ADP
inlawrev-3589	514	24	the	the	DET
inlawrev-3589	514	25	risky	risky	ADJ
inlawrev-3589	514	26	asset	asset	NOUN
inlawrev-3589	514	27	to	to	ADP
inlawrev-3589	514	28	$	$	SYM
inlawrev-3589	514	29	142.86	142.86	NUM
inlawrev-3589	514	30	and	and	CCONJ
inlawrev-3589	514	31	reducing	reduce	VERB
inlawrev-3589	514	32	the	the	DET
inlawrev-3589	514	33	amount	amount	NOUN
inlawrev-3589	514	34	invested	invest	VERB
inlawrev-3589	514	35	in	in	ADP
inlawrev-3589	514	36	the	the	DET
inlawrev-3589	514	37	riskless	riskless	NOUN
inlawrev-3589	514	38	asset	asset	NOUN
inlawrev-3589	514	39	to	to	ADP
inlawrev-3589	514	40	$	$	SYM
inlawrev-3589	514	41	57.14	57.14	NUM
inlawrev-3589	514	42	.	.	PUNCT
inlawrev-3589	515	1	in	in	ADP
inlawrev-3589	515	2	that	that	DET
inlawrev-3589	515	3	case	case	NOUN
inlawrev-3589	515	4	,	,	PUNCT
inlawrev-3589	515	5	at	at	ADP
inlawrev-3589	515	6	end	end	NOUN
inlawrev-3589	515	7	of	of	ADP
inlawrev-3589	515	8	the	the	DET
inlawrev-3589	515	9	year	year	NOUN
inlawrev-3589	515	10	,	,	PUNCT
inlawrev-3589	515	11	the	the	DET
inlawrev-3589	515	12	riskless	riskless	NOUN
inlawrev-3589	515	13	asset	asset	NOUN
inlawrev-3589	515	14	is	be	AUX
inlawrev-3589	515	15	still	still	ADV
inlawrev-3589	515	16	worth	worth	ADJ
inlawrev-3589	515	17	$	$	SYM
inlawrev-3589	515	18	57.14	57.14	NUM
inlawrev-3589	515	19	.	.	PUNCT
inlawrev-3589	516	1	after	after	SCONJ
inlawrev-3589	516	2	the	the	DET
inlawrev-3589	516	3	income	income	NOUN
inlawrev-3589	516	4	tax	tax	NOUN
inlawrev-3589	516	5	is	be	AUX
inlawrev-3589	516	6	paid	pay	VERB
inlawrev-3589	516	7	,	,	PUNCT
inlawrev-3589	516	8	the	the	DET
inlawrev-3589	516	9	risky	risky	ADJ
inlawrev-3589	516	10	investment	investment	NOUN
inlawrev-3589	516	11	will	will	AUX
inlawrev-3589	516	12	be	be	AUX
inlawrev-3589	516	13	worth	worth	ADJ
inlawrev-3589	516	14	either	either	CCONJ
inlawrev-3589	516	15	$	$	SYM
inlawrev-3589	516	16	172.86	172.86	NUM
inlawrev-3589	516	17	"	"	PUNCT
inlawrev-3589	516	18	*	*	PUNCT
inlawrev-3589	516	19	or	or	CCONJ
inlawrev-3589	516	20	$	$	SYM
inlawrev-3589	516	21	132.86."^	132.86."^	NOUN
inlawrev-3589	516	22	the	the	DET
inlawrev-3589	516	23	investor	investor	NOUN
inlawrev-3589	516	24	will	will	AUX
inlawrev-3589	516	25	have	have	VERB
inlawrev-3589	516	26	a	a	DET
inlawrev-3589	516	27	50	50	NUM
inlawrev-3589	516	28	%	%	NOUN
inlawrev-3589	516	29	chance	chance	NOUN
inlawrev-3589	516	30	of	of	ADP
inlawrev-3589	516	31	having	have	VERB
inlawrev-3589	516	32	a	a	DET
inlawrev-3589	516	33	net	net	ADJ
inlawrev-3589	516	34	worth	worth	NOUN
inlawrev-3589	516	35	of	of	ADP
inlawrev-3589	516	36	$	$	SYM
inlawrev-3589	516	37	230	230	NUM
inlawrev-3589	516	38	and	and	CCONJ
inlawrev-3589	516	39	a	a	DET
inlawrev-3589	516	40	50	50	NUM
inlawrev-3589	516	41	%	%	NOUN
inlawrev-3589	516	42	chance	chance	NOUN
inlawrev-3589	516	43	of	of	ADP
inlawrev-3589	516	44	having	have	VERB
inlawrev-3589	516	45	a	a	DET
inlawrev-3589	516	46	net	net	ADJ
inlawrev-3589	516	47	worth	worth	NOUN
inlawrev-3589	516	48	of	of	ADP
inlawrev-3589	516	49	$	$	SYM
inlawrev-3589	516	50	190	190	NUM
inlawrev-3589	516	51	after	after	ADP
inlawrev-3589	516	52	taxes	taxis	NOUN
inlawrev-3589	516	53	.	.	PUNCT
inlawrev-3589	517	1	the	the	DET
inlawrev-3589	517	2	investor	investor	NOUN
inlawrev-3589	517	3	is	be	AUX
inlawrev-3589	517	4	in	in	ADP
inlawrev-3589	517	5	the	the	DET
inlawrev-3589	517	6	same	same	ADJ
inlawrev-3589	517	7	position	position	NOUN
inlawrev-3589	517	8	as	as	SCONJ
inlawrev-3589	517	9	if	if	SCONJ
inlawrev-3589	517	10	there	there	PRON
inlawrev-3589	517	11	were	be	VERB
inlawrev-3589	517	12	no	no	DET
inlawrev-3589	517	13	tax	tax	NOUN
inlawrev-3589	517	14	at	at	ADV
inlawrev-3589	517	15	all	all	ADV
inlawrev-3589	517	16	.	.	PUNCT
inlawrev-3589	518	1	the	the	DET
inlawrev-3589	518	2	government	government	NOUN
inlawrev-3589	518	3	collects	collect	VERB
inlawrev-3589	518	4	revenue	revenue	NOUN
inlawrev-3589	518	5	from	from	ADP
inlawrev-3589	518	6	capital	capital	NOUN
inlawrev-3589	518	7	income	income	NOUN
inlawrev-3589	518	8	even	even	ADV
inlawrev-3589	518	9	though	though	SCONJ
inlawrev-3589	518	10	the	the	DET
inlawrev-3589	518	11	investor	investor	NOUN
inlawrev-3589	518	12	obtains	obtain	VERB
inlawrev-3589	518	13	the	the	DET
inlawrev-3589	518	14	same	same	ADJ
inlawrev-3589	518	15	return	return	NOUN
inlawrev-3589	518	16	after	after	ADP
inlawrev-3589	518	17	the	the	DET
inlawrev-3589	518	18	imposition	imposition	NOUN
inlawrev-3589	518	19	ofthe	ofthe	NOUN
inlawrev-3589	518	20	tax	tax	NOUN
inlawrev-3589	518	21	as	as	ADP
inlawrev-3589	518	22	before	before	ADP
inlawrev-3589	518	23	the	the	DET
inlawrev-3589	518	24	tax	tax	NOUN
inlawrev-3589	518	25	because	because	SCONJ
inlawrev-3589	518	26	the	the	DET
inlawrev-3589	518	27	income	income	NOUN
inlawrev-3589	518	28	tax	tax	NOUN
inlawrev-3589	518	29	has	have	AUX
inlawrev-3589	518	30	forced	force	VERB
inlawrev-3589	518	31	the	the	DET
inlawrev-3589	518	32	investor	investor	NOUN
inlawrev-3589	518	33	to	to	PART
inlawrev-3589	518	34	have	have	VERB
inlawrev-3589	518	35	a	a	DET
inlawrev-3589	518	36	portfolio	portfolio	NOUN
inlawrev-3589	518	37	that	that	PRON
inlawrev-3589	518	38	is	be	AUX
inlawrev-3589	518	39	riskier	risky	ADJ
inlawrev-3589	518	40	on	on	ADP
inlawrev-3589	518	41	a	a	DET
inlawrev-3589	518	42	pre	pre	ADJ
inlawrev-3589	518	43	-	-	ADJ
inlawrev-3589	518	44	tax	tax	ADJ
inlawrev-3589	518	45	basis	basis	NOUN
inlawrev-3589	518	46	.	.	PUNCT
inlawrev-3589	519	1	while	while	SCONJ
inlawrev-3589	519	2	the	the	DET
inlawrev-3589	519	3	private	private	ADJ
inlawrev-3589	519	4	risk	risk	NOUN
inlawrev-3589	519	5	to	to	ADP
inlawrev-3589	519	6	the	the	DET
inlawrev-3589	519	7	investor	investor	NOUN
inlawrev-3589	519	8	has	have	AUX
inlawrev-3589	519	9	not	not	PART
inlawrev-3589	519	10	changed	change	VERB
inlawrev-3589	519	11	,	,	PUNCT
inlawrev-3589	519	12	total	total	ADJ
inlawrev-3589	519	13	risk	risk	NOUN
inlawrev-3589	519	14	undertaken	undertake	VERB
inlawrev-3589	519	15	by	by	ADP
inlawrev-3589	519	16	society	society	NOUN
inlawrev-3589	519	17	has	have	VERB
inlawrev-3589	519	18	.	.	PUNCT
inlawrev-3589	520	1	however	however	ADV
inlawrev-3589	520	2	,	,	PUNCT
inlawrev-3589	520	3	it	it	PRON
inlawrev-3589	520	4	is	be	AUX
inlawrev-3589	520	5	the	the	DET
inlawrev-3589	520	6	government	government	NOUN
inlawrev-3589	520	7	that	that	PRON
inlawrev-3589	520	8	bears	bear	VERB
inlawrev-3589	520	9	the	the	DET
inlawrev-3589	520	10	additional	additional	ADJ
inlawrev-3589	520	11	risk	risk	NOUN
inlawrev-3589	520	12	.	.	PUNCT
inlawrev-3589	521	1	in	in	ADP
inlawrev-3589	521	2	essence	essence	NOUN
inlawrev-3589	521	3	,	,	PUNCT
inlawrev-3589	521	4	the	the	DET
inlawrev-3589	521	5	tax	tax	NOUN
inlawrev-3589	521	6	revenue	revenue	NOUN
inlawrev-3589	521	7	is	be	AUX
inlawrev-3589	521	8	the	the	DET
inlawrev-3589	521	9	compensation	compensation	NOUN
inlawrev-3589	521	10	the	the	DET
inlawrev-3589	521	11	government	government	NOUN
inlawrev-3589	521	12	receives	receive	VERB
inlawrev-3589	521	13	for	for	ADP
inlawrev-3589	521	14	taking	take	VERB
inlawrev-3589	521	15	the	the	DET
inlawrev-3589	521	16	additional	additional	ADJ
inlawrev-3589	521	17	risk	risk	NOUN
inlawrev-3589	521	18	.	.	PUNCT
inlawrev-3589	522	1	'^	'^	NOUN
inlawrev-3589	522	2	°	°	NOUN
inlawrev-3589	522	3	taxpayers	taxpayer	NOUN
inlawrev-3589	522	4	are	be	AUX
inlawrev-3589	522	5	willing	willing	ADJ
inlawrev-3589	522	6	to	to	PART
inlawrev-3589	522	7	take	take	VERB
inlawrev-3589	522	8	on	on	ADP
inlawrev-3589	522	9	more	more	ADJ
inlawrev-3589	522	10	risk	risk	NOUN
inlawrev-3589	522	11	than	than	SCONJ
inlawrev-3589	522	12	would	would	AUX
inlawrev-3589	522	13	be	be	AUX
inlawrev-3589	522	14	the	the	DET
inlawrev-3589	522	15	case	case	NOUN
inlawrev-3589	522	16	in	in	ADP
inlawrev-3589	522	17	the	the	DET
inlawrev-3589	522	18	absence	absence	NOUN
inlawrev-3589	522	19	of	of	ADP
inlawrev-3589	522	20	the	the	DET
inlawrev-3589	522	21	tax	tax	NOUN
inlawrev-3589	522	22	.	.	PUNCT
inlawrev-3589	523	1	this	this	DET
inlawrev-3589	523	2	article	article	NOUN
inlawrev-3589	523	3	will	will	AUX
inlawrev-3589	523	4	assume	assume	VERB
inlawrev-3589	523	5	that	that	SCONJ
inlawrev-3589	523	6	the	the	DET
inlawrev-3589	523	7	general	general	ADJ
inlawrev-3589	523	8	level	level	NOUN
inlawrev-3589	523	9	of	of	ADP
inlawrev-3589	523	10	risk	risk	NOUN
inlawrev-3589	523	11	that	that	PRON
inlawrev-3589	523	12	results	result	VERB
inlawrev-3589	523	13	from	from	ADP
inlawrev-3589	523	14	a	a	DET
inlawrev-3589	523	15	perfect	perfect	ADJ
inlawrev-3589	523	16	income	income	NOUN
inlawrev-3589	523	17	tax	tax	NOUN
inlawrev-3589	523	18	is	be	AUX
inlawrev-3589	523	19	appropriate,'^^	appropriate,'^^	NUM
inlawrev-3589	523	20	although	although	SCONJ
inlawrev-3589	523	21	there	there	PRON
inlawrev-3589	523	22	maybe	maybe	ADV
inlawrev-3589	523	23	some	some	DET
inlawrev-3589	523	24	specific	specific	ADJ
inlawrev-3589	523	25	areas	area	NOUN
inlawrev-3589	523	26	in	in	ADP
inlawrev-3589	523	27	which	which	PRON
inlawrev-3589	523	28	the	the	DET
inlawrev-3589	523	29	income	income	NOUN
inlawrev-3589	523	30	tax	tax	NOUN
inlawrev-3589	523	31	may	may	AUX
inlawrev-3589	523	32	not	not	PART
inlawrev-3589	523	33	allocate	allocate	VERB
inlawrev-3589	523	34	this	this	DET
inlawrev-3589	523	35	risk	risk	NOUN
inlawrev-3589	523	36	appropriately	appropriately	ADV
inlawrev-3589	523	37	.	.	PUNCT
inlawrev-3589	524	1	there	there	PRON
inlawrev-3589	524	2	are	be	VERB
inlawrev-3589	524	3	good	good	ADJ
inlawrev-3589	524	4	reasons	reason	NOUN
inlawrev-3589	524	5	for	for	ADP
inlawrev-3589	524	6	arguing	argue	VERB
inlawrev-3589	524	7	that	that	SCONJ
inlawrev-3589	524	8	society	society	NOUN
inlawrev-3589	524	9	might	might	AUX
inlawrev-3589	524	10	want	want	VERB
inlawrev-3589	524	11	to	to	PART
inlawrev-3589	524	12	encourage	encourage	VERB
inlawrev-3589	524	13	additional	additional	ADJ
inlawrev-3589	524	14	risk	risk	NOUN
inlawrev-3589	524	15	taking	take	VERB
inlawrev-3589	524	16	from	from	ADP
inlawrev-3589	524	17	that	that	PRON
inlawrev-3589	524	18	which	which	PRON
inlawrev-3589	524	19	would	would	AUX
inlawrev-3589	524	20	occur	occur	VERB
inlawrev-3589	524	21	in	in	ADP
inlawrev-3589	524	22	the	the	DET
inlawrev-3589	524	23	absence	absence	NOUN
inlawrev-3589	524	24	of	of	ADP
inlawrev-3589	524	25	an	an	DET
inlawrev-3589	524	26	income	income	NOUN
inlawrev-3589	524	27	tax.*^^	tax.*^^	NUM
inlawrev-3589	524	28	one	one	NUM
inlawrev-3589	524	29	important	important	ADJ
inlawrev-3589	524	30	assumption	assumption	NOUN
inlawrev-3589	524	31	made	make	VERB
inlawrev-3589	524	32	in	in	ADP
inlawrev-3589	524	33	the	the	DET
inlawrev-3589	524	34	model	model	NOUN
inlawrev-3589	524	35	is	be	AUX
inlawrev-3589	524	36	that	that	SCONJ
inlawrev-3589	524	37	losses	loss	NOUN
inlawrev-3589	524	38	can	can	AUX
inlawrev-3589	524	39	be	be	AUX
inlawrev-3589	524	40	utilized	utilize	VERB
inlawrev-3589	524	41	at	at	ADP
inlawrev-3589	524	42	their	their	PRON
inlawrev-3589	524	43	ftill	ftill	NOUN
inlawrev-3589	524	44	value	value	NOUN
inlawrev-3589	524	45	.	.	PUNCT
inlawrev-3589	525	1	the	the	DET
inlawrev-3589	525	2	more	more	ADV
inlawrev-3589	525	3	reduced	reduce	VERB
inlawrev-3589	525	4	the	the	DET
inlawrev-3589	525	5	ability	ability	NOUN
inlawrev-3589	525	6	of	of	ADP
inlawrev-3589	525	7	the	the	DET
inlawrev-3589	525	8	taxpayer	taxpayer	NOUN
inlawrev-3589	525	9	to	to	ADP
inlawrev-3589	525	10	currently	currently	ADV
inlawrev-3589	525	11	1	1	NUM
inlawrev-3589	525	12	1	1	NUM
inlawrev-3589	525	13	7	7	NUM
inlawrev-3589	525	14	.	.	PUNCT
inlawrev-3589	526	1	ifthere	ifthere	PROPN
inlawrev-3589	526	2	are	be	AUX
inlawrev-3589	526	3	full	full	ADJ
inlawrev-3589	526	4	loss	loss	NOUN
inlawrev-3589	526	5	offsets	offset	NOUN
inlawrev-3589	526	6	,	,	PUNCT
inlawrev-3589	526	7	then	then	ADV
inlawrev-3589	526	8	some	some	DET
inlawrev-3589	526	9	kind	kind	ADJ
inlawrev-3589	526	10	oftax	oftax	ADJ
inlawrev-3589	526	11	benefit	benefit	NOUN
inlawrev-3589	526	12	must	must	AUX
inlawrev-3589	526	13	flow	flow	VERB
inlawrev-3589	526	14	to	to	ADP
inlawrev-3589	526	15	the	the	DET
inlawrev-3589	526	16	taxpayer	taxpayer	NOUN
inlawrev-3589	526	17	when	when	SCONJ
inlawrev-3589	526	18	there	there	PRON
inlawrev-3589	526	19	is	be	VERB
inlawrev-3589	526	20	a	a	DET
inlawrev-3589	526	21	loss	loss	NOUN
inlawrev-3589	526	22	.	.	PUNCT
inlawrev-3589	527	1	see	see	VERB
inlawrev-3589	527	2	supra	supra	PROPN
inlawrev-3589	527	3	note	note	PROPN
inlawrev-3589	527	4	104	104	NUM
inlawrev-3589	527	5	.	.	NOUN
inlawrev-3589	527	6	1	1	NUM
inlawrev-3589	527	7	1	1	NUM
inlawrev-3589	527	8	8	8	NUM
inlawrev-3589	527	9	.	.	PUNCT
inlawrev-3589	528	1	here	here	ADV
inlawrev-3589	528	2	,	,	PUNCT
inlawrev-3589	528	3	the	the	DET
inlawrev-3589	528	4	after	after	ADP
inlawrev-3589	528	5	-	-	PUNCT
inlawrev-3589	528	6	tax	tax	NOUN
inlawrev-3589	528	7	value	value	NOUN
inlawrev-3589	528	8	ofthe	ofthe	NOUN
inlawrev-3589	528	9	risky	risky	ADJ
inlawrev-3589	528	10	asset	asset	NOUN
inlawrev-3589	528	11	is	be	AUX
inlawrev-3589	528	12	the	the	DET
inlawrev-3589	528	13	after	after	ADP
inlawrev-3589	528	14	-	-	PUNCT
inlawrev-3589	528	15	tax	tax	NOUN
inlawrev-3589	528	16	rate	rate	NOUN
inlawrev-3589	528	17	of	of	ADP
inlawrev-3589	528	18	return	return	NOUN
inlawrev-3589	528	19	(	(	PUNCT
inlawrev-3589	528	20	7	7	NUM
inlawrev-3589	528	21	+	+	NUM
inlawrev-3589	528	22	(	(	PUNCT
inlawrev-3589	528	23	/-/)/	/-/)/	NOUN
inlawrev-3589	528	24	*	*	PUNCT
inlawrev-3589	528	25	,	,	PUNCT
inlawrev-3589	528	26	where	where	SCONJ
inlawrev-3589	528	27	r	r	NOUN
inlawrev-3589	528	28	is	be	AUX
inlawrev-3589	528	29	the	the	DET
inlawrev-3589	528	30	pre	pre	ADJ
inlawrev-3589	528	31	-	-	ADJ
inlawrev-3589	528	32	tax	tax	ADJ
inlawrev-3589	528	33	rate	rate	NOUN
inlawrev-3589	528	34	of	of	ADP
inlawrev-3589	528	35	return	return	NOUN
inlawrev-3589	528	36	)	)	PUNCT
inlawrev-3589	528	37	times	time	VERB
inlawrev-3589	528	38	the	the	DET
inlawrev-3589	528	39	amount	amount	NOUN
inlawrev-3589	528	40	of	of	ADP
inlawrev-3589	528	41	capital	capital	NOUN
inlawrev-3589	528	42	in	in	ADP
inlawrev-3589	528	43	the	the	DET
inlawrev-3589	528	44	asset	asset	NOUN
inlawrev-3589	528	45	{	{	PUNCT
inlawrev-3589	528	46	100/(]-t	100/(]-t	PROPN
inlawrev-3589	528	47	)	)	PUNCT
inlawrev-3589	528	48	)	)	PUNCT
inlawrev-3589	528	49	,	,	PUNCT
inlawrev-3589	528	50	which	which	PRON
inlawrev-3589	528	51	equals	equal	VERB
inlawrev-3589	528	52	(	(	PUNCT
inlawrev-3589	528	53	1	1	NUM
inlawrev-3589	528	54	+	+	CCONJ
inlawrev-3589	528	55	(	(	PUNCT
inlawrev-3589	528	56	l-.3).3)(100/[l-.3	l-.3).3)(100/[l-.3	X
inlawrev-3589	528	57	]	]	X
inlawrev-3589	528	58	)	)	PUNCT
inlawrev-3589	528	59	or	or	CCONJ
inlawrev-3589	528	60	172.86	172.86	NUM
inlawrev-3589	528	61	.	.	PUNCT
inlawrev-3589	529	1	1	1	NUM
inlawrev-3589	529	2	19	19	NUM
inlawrev-3589	529	3	.	.	PUNCT
inlawrev-3589	530	1	here	here	ADV
inlawrev-3589	530	2	,	,	PUNCT
inlawrev-3589	530	3	the	the	DET
inlawrev-3589	530	4	value	value	NOUN
inlawrev-3589	530	5	of	of	ADP
inlawrev-3589	530	6	the	the	DET
inlawrev-3589	530	7	risky	risky	ADJ
inlawrev-3589	530	8	asset	asset	NOUN
inlawrev-3589	530	9	after	after	ADP
inlawrev-3589	530	10	-	-	PUNCT
inlawrev-3589	530	11	tax	tax	NOUN
inlawrev-3589	530	12	is	be	AUX
inlawrev-3589	530	13	the	the	DET
inlawrev-3589	530	14	after	after	ADP
inlawrev-3589	530	15	-	-	PUNCT
inlawrev-3589	530	16	tax	tax	NOUN
inlawrev-3589	530	17	rate	rate	NOUN
inlawrev-3589	530	18	of	of	ADP
inlawrev-3589	530	19	return	return	NOUN
inlawrev-3589	530	20	(	(	PUNCT
inlawrev-3589	530	21	7	7	NUM
inlawrev-3589	530	22	+	+	CCONJ
inlawrev-3589	530	23	(	(	PUNCT
inlawrev-3589	530	24	l	l	NOUN
inlawrev-3589	530	25	-	-	NOUN
inlawrev-3589	530	26	t)r	t)r	NOUN
inlawrev-3589	530	27	)	)	PUNCT
inlawrev-3589	530	28	times	time	NOUN
inlawrev-3589	530	29	the	the	DET
inlawrev-3589	530	30	amount	amount	NOUN
inlawrev-3589	530	31	of	of	ADP
inlawrev-3589	530	32	capital	capital	NOUN
inlawrev-3589	530	33	in	in	ADP
inlawrev-3589	530	34	the	the	DET
inlawrev-3589	530	35	asset	asset	NOUN
inlawrev-3589	530	36	{	{	PUNCT
inlawrev-3589	530	37	100/{l	100/{l	NUM
inlawrev-3589	530	38	-	-	PUNCT
inlawrev-3589	530	39	t)\	t)\	NOUN
inlawrev-3589	530	40	which	which	PRON
inlawrev-3589	530	41	equals	equal	VERB
inlawrev-3589	530	42	(	(	PUNCT
inlawrev-3589	530	43	l-(l-.3).l)(100/[l-.3	l-(l-.3).l)(100/[l-.3	X
inlawrev-3589	530	44	]	]	X
inlawrev-3589	530	45	)	)	PUNCT
inlawrev-3589	530	46	or	or	CCONJ
inlawrev-3589	530	47	132.86	132.86	NUM
inlawrev-3589	530	48	.	.	PUNCT
inlawrev-3589	531	1	120	120	NUM
inlawrev-3589	531	2	.	.	X
inlawrev-3589	531	3	domar	domar	PROPN
inlawrev-3589	531	4	&	&	CCONJ
inlawrev-3589	531	5	musgrave	musgrave	PROPN
inlawrev-3589	531	6	,	,	PUNCT
inlawrev-3589	531	7	supra	supra	PROPN
inlawrev-3589	531	8	note	note	NOUN
inlawrev-3589	531	9	103	103	NUM
inlawrev-3589	531	10	.	.	PUNCT
inlawrev-3589	532	1	if	if	SCONJ
inlawrev-3589	532	2	all	all	PRON
inlawrev-3589	532	3	of	of	ADP
inlawrev-3589	532	4	their	their	PRON
inlawrev-3589	532	5	assets	asset	NOUN
inlawrev-3589	532	6	in	in	ADP
inlawrev-3589	532	7	risky	risky	ADJ
inlawrev-3589	532	8	assets	asset	NOUN
inlawrev-3589	532	9	have	have	AUX
inlawrev-3589	532	10	already	already	ADV
inlawrev-3589	532	11	been	be	AUX
inlawrev-3589	532	12	invested	invest	VERB
inlawrev-3589	532	13	,	,	PUNCT
inlawrev-3589	532	14	then	then	ADV
inlawrev-3589	532	15	the	the	DET
inlawrev-3589	532	16	shift	shift	NOUN
inlawrev-3589	532	17	can	can	AUX
inlawrev-3589	532	18	be	be	AUX
inlawrev-3589	532	19	accomplished	accomplish	VERB
inlawrev-3589	532	20	by	by	ADP
inlawrev-3589	532	21	borrowing	borrow	VERB
inlawrev-3589	532	22	.	.	PUNCT
inlawrev-3589	533	1	the	the	DET
inlawrev-3589	533	2	government	government	NOUN
inlawrev-3589	533	3	is	be	AUX
inlawrev-3589	533	4	essentially	essentially	ADV
inlawrev-3589	533	5	investing	invest	VERB
inlawrev-3589	533	6	in	in	ADP
inlawrev-3589	533	7	a	a	DET
inlawrev-3589	533	8	portfolio	portfolio	NOUN
inlawrev-3589	533	9	of	of	ADP
inlawrev-3589	533	10	stocks	stock	NOUN
inlawrev-3589	533	11	equal	equal	ADJ
inlawrev-3589	533	12	to	to	ADP
inlawrev-3589	533	13	(	(	PUNCT
inlawrev-3589	533	14	7/(7-/	7/(7-/	NOUN
inlawrev-3589	533	15	)	)	PUNCT
inlawrev-3589	533	16	of	of	ADP
inlawrev-3589	533	17	all	all	DET
inlawrev-3589	533	18	the	the	DET
inlawrev-3589	533	19	assets	asset	NOUN
inlawrev-3589	533	20	subject	subject	ADJ
inlawrev-3589	533	21	to	to	ADP
inlawrev-3589	533	22	the	the	DET
inlawrev-3589	533	23	tax	tax	NOUN
inlawrev-3589	533	24	.	.	PUNCT
inlawrev-3589	534	1	this	this	PRON
inlawrev-3589	534	2	is	be	AUX
inlawrev-3589	534	3	the	the	DET
inlawrev-3589	534	4	capital	capital	NOUN
inlawrev-3589	534	5	shifted	shift	VERB
inlawrev-3589	534	6	into	into	ADP
inlawrev-3589	534	7	the	the	DET
inlawrev-3589	534	8	risky	risky	ADJ
inlawrev-3589	534	9	assets	asset	NOUN
inlawrev-3589	534	10	.	.	PUNCT
inlawrev-3589	535	1	see	see	VERB
inlawrev-3589	535	2	discussion	discussion	NOUN
inlawrev-3589	535	3	infra	infra	NOUN
inlawrev-3589	535	4	part	part	NOUN
inlawrev-3589	535	5	ii.b	ii.b	NOUN
inlawrev-3589	535	6	.	.	PUNCT
inlawrev-3589	536	1	121	121	NUM
inlawrev-3589	536	2	.	.	PUNCT
inlawrev-3589	536	3	chorvat	chorvat	NOUN
inlawrev-3589	536	4	,	,	PUNCT
inlawrev-3589	536	5	supra	supra	PROPN
inlawrev-3589	536	6	note	note	PROPN
inlawrev-3589	536	7	18	18	NUM
inlawrev-3589	536	8	;	;	PUNCT
inlawrev-3589	536	9	see	see	VERB
inlawrev-3589	536	10	terrence	terrence	NOUN
inlawrev-3589	536	11	chorvat	chorvat	NOUN
inlawrev-3589	536	12	,	,	PUNCT
inlawrev-3589	536	13	apologia	apologia	ADJ
inlawrev-3589	536	14	for	for	ADP
inlawrev-3589	536	15	the	the	DET
inlawrev-3589	536	16	double	double	ADJ
inlawrev-3589	536	17	taxation	taxation	NOUN
inlawrev-3589	536	18	of	of	ADP
inlawrev-3589	536	19	corporate	corporate	ADJ
inlawrev-3589	536	20	income	income	NOUN
inlawrev-3589	536	21	,	,	PUNCT
inlawrev-3589	536	22	38	38	NUM
inlawrev-3589	536	23	wake	wake	VERB
inlawrev-3589	536	24	forest	forest	PROPN
inlawrev-3589	536	25	l.	l.	PROPN
inlawrev-3589	536	26	rev	rev	PROPN
inlawrev-3589	536	27	.	.	PUNCT
inlawrev-3589	537	1	(	(	PUNCT
inlawrev-3589	537	2	forthcoming	forthcoming	ADJ
inlawrev-3589	537	3	)	)	PUNCT
inlawrev-3589	537	4	.	.	PUNCT
inlawrev-3589	538	1	122	122	NUM
inlawrev-3589	538	2	.	.	PUNCT
inlawrev-3589	539	1	chorvat	chorvat	NOUN
inlawrev-3589	539	2	,	,	PUNCT
inlawrev-3589	539	3	5mpr<2	5mpr<2	NUM
inlawrev-3589	539	4	note	note	NOUN
inlawrev-3589	539	5	28	28	NUM
inlawrev-3589	539	6	.	.	PUNCT
inlawrev-3589	539	7	2003	2003	NUM
inlawrev-3589	539	8	]	]	PUNCT
inlawrev-3589	539	9	income	income	NOUN
inlawrev-3589	539	10	tax	tax	NOUN
inlawrev-3589	539	11	as	as	ADP
inlawrev-3589	539	12	implicit	implicit	ADJ
inlawrev-3589	539	13	insurance	insurance	NOUN
inlawrev-3589	539	14	443	443	NUM
inlawrev-3589	539	15	utilize	utilize	VERB
inlawrev-3589	539	16	losses	loss	NOUN
inlawrev-3589	539	17	,	,	PUNCT
inlawrev-3589	539	18	the	the	DET
inlawrev-3589	539	19	less	less	ADJ
inlawrev-3589	539	20	investment	investment	NOUN
inlawrev-3589	539	21	will	will	AUX
inlawrev-3589	539	22	be	be	AUX
inlawrev-3589	539	23	shifted	shift	VERB
inlawrev-3589	539	24	to	to	ADP
inlawrev-3589	539	25	riskier	risky	ADJ
inlawrev-3589	539	26	assets	asset	NOUN
inlawrev-3589	539	27	.	.	PUNCT
inlawrev-3589	540	1	'	'	PUNCT
inlawrev-3589	540	2	^^	^^	PUNCT
inlawrev-3589	540	3	if	if	SCONJ
inlawrev-3589	540	4	the	the	DET
inlawrev-3589	540	5	code	code	NOUN
inlawrev-3589	540	6	restricts	restrict	VERB
inlawrev-3589	540	7	the	the	DET
inlawrev-3589	540	8	use	use	NOUN
inlawrev-3589	540	9	of	of	ADP
inlawrev-3589	540	10	losses	loss	NOUN
inlawrev-3589	540	11	,	,	PUNCT
inlawrev-3589	540	12	it	it	PRON
inlawrev-3589	540	13	will	will	AUX
inlawrev-3589	540	14	reduce	reduce	VERB
inlawrev-3589	540	15	risk	risk	NOUN
inlawrev-3589	540	16	-	-	PUNCT
inlawrev-3589	540	17	taking	take	VERB
inlawrev-3589	540	18	behavior	behavior	NOUN
inlawrev-3589	540	19	by	by	ADP
inlawrev-3589	540	20	the	the	DET
inlawrev-3589	540	21	taxpayer	taxpayer	NOUN
inlawrev-3589	540	22	.	.	PUNCT
inlawrev-3589	541	1	'	'	PUNCT
inlawrev-3589	541	2	^^	^^	PUNCT
inlawrev-3589	541	3	hence	hence	ADV
inlawrev-3589	541	4	,	,	PUNCT
inlawrev-3589	541	5	because	because	SCONJ
inlawrev-3589	541	6	losses	loss	NOUN
inlawrev-3589	541	7	are	be	AUX
inlawrev-3589	541	8	restricted	restrict	VERB
inlawrev-3589	541	9	,	,	PUNCT
inlawrev-3589	541	10	in	in	ADP
inlawrev-3589	541	11	the	the	DET
inlawrev-3589	541	12	case	case	NOUN
inlawrev-3589	541	13	of	of	ADP
inlawrev-3589	541	14	insurance	insurance	NOUN
inlawrev-3589	541	15	,	,	PUNCT
inlawrev-3589	541	16	underwriting	underwriting	NOUN
inlawrev-3589	541	17	companies	company	NOUN
inlawrev-3589	541	18	will	will	AUX
inlawrev-3589	541	19	be	be	AUX
inlawrev-3589	541	20	more	more	ADJ
inlawrev-3589	541	21	risk	risk	NOUN
inlawrev-3589	541	22	-	-	PUNCT
inlawrev-3589	541	23	averse	averse	ADJ
inlawrev-3589	541	24	than	than	SCONJ
inlawrev-3589	541	25	would	would	AUX
inlawrev-3589	541	26	otherwise	otherwise	ADV
inlawrev-3589	541	27	be	be	AUX
inlawrev-3589	541	28	the	the	DET
inlawrev-3589	541	29	case	case	NOUN
inlawrev-3589	541	30	.	.	PUNCT
inlawrev-3589	542	1	fewer	few	ADJ
inlawrev-3589	542	2	restrictions	restriction	NOUN
inlawrev-3589	542	3	on	on	ADP
inlawrev-3589	542	4	deductibility	deductibility	NOUN
inlawrev-3589	542	5	of	of	ADP
inlawrev-3589	542	6	losses	loss	NOUN
inlawrev-3589	542	7	for	for	ADP
inlawrev-3589	542	8	insurance	insurance	NOUN
inlawrev-3589	542	9	companies	company	NOUN
inlawrev-3589	542	10	,	,	PUNCT
inlawrev-3589	542	11	for	for	ADP
inlawrev-3589	542	12	those	those	DET
inlawrev-3589	542	13	risks	risk	NOUN
inlawrev-3589	542	14	and	and	CCONJ
inlawrev-3589	542	15	investments	investment	NOUN
inlawrev-3589	542	16	which	which	PRON
inlawrev-3589	542	17	are	be	AUX
inlawrev-3589	542	18	not	not	PART
inlawrev-3589	542	19	likely	likely	ADJ
inlawrev-3589	542	20	to	to	PART
inlawrev-3589	542	21	wipe	wipe	VERB
inlawrev-3589	542	22	out	out	ADP
inlawrev-3589	542	23	their	their	PRON
inlawrev-3589	542	24	profits	profit	NOUN
inlawrev-3589	542	25	,	,	PUNCT
inlawrev-3589	542	26	will	will	AUX
inlawrev-3589	542	27	result	result	VERB
inlawrev-3589	542	28	in	in	ADP
inlawrev-3589	542	29	greater	great	ADJ
inlawrev-3589	542	30	acceptance	acceptance	NOUN
inlawrev-3589	542	31	of	of	ADP
inlawrev-3589	542	32	risk	risk	NOUN
inlawrev-3589	542	33	.	.	PUNCT
inlawrev-3589	543	1	by	by	ADP
inlawrev-3589	543	2	contrast	contrast	NOUN
inlawrev-3589	543	3	,	,	PUNCT
inlawrev-3589	543	4	restricting	restrict	VERB
inlawrev-3589	543	5	the	the	DET
inlawrev-3589	543	6	use	use	NOUN
inlawrev-3589	543	7	of	of	ADP
inlawrev-3589	543	8	losses	loss	NOUN
inlawrev-3589	543	9	,	,	PUNCT
inlawrev-3589	543	10	where	where	SCONJ
inlawrev-3589	543	11	risks	risk	NOUN
inlawrev-3589	543	12	can	can	AUX
inlawrev-3589	543	13	wipe	wipe	VERB
inlawrev-3589	543	14	out	out	ADP
inlawrev-3589	543	15	insurance	insurance	NOUN
inlawrev-3589	543	16	company	company	NOUN
inlawrev-3589	543	17	profits	profit	NOUN
inlawrev-3589	543	18	,	,	PUNCT
inlawrev-3589	543	19	will	will	AUX
inlawrev-3589	543	20	create	create	VERB
inlawrev-3589	543	21	more	more	ADJ
inlawrev-3589	543	22	risk	risk	NOUN
inlawrev-3589	543	23	aversion	aversion	NOUN
inlawrev-3589	543	24	and	and	CCONJ
inlawrev-3589	543	25	hence	hence	ADV
inlawrev-3589	543	26	higher	high	ADJ
inlawrev-3589	543	27	insurance	insurance	NOUN
inlawrev-3589	543	28	prices	price	NOUN
inlawrev-3589	543	29	.	.	PUNCT
inlawrev-3589	544	1	iii	iii	X
inlawrev-3589	544	2	.	.	PUNCT
inlawrev-3589	545	1	the	the	DET
inlawrev-3589	545	2	case	case	NOUN
inlawrev-3589	545	3	for	for	ADP
inlawrev-3589	545	4	special	special	ADJ
inlawrev-3589	545	5	tax	tax	NOUN
inlawrev-3589	545	6	benefits	benefit	NOUN
inlawrev-3589	545	7	to	to	PART
inlawrev-3589	545	8	improve	improve	VERB
inlawrev-3589	545	9	public	public	ADJ
inlawrev-3589	545	10	policy	policy	NOUN
inlawrev-3589	545	11	a.	a.	NOUN
inlawrev-3589	545	12	improvement	improvement	NOUN
inlawrev-3589	545	13	ofpublic	ofpublic	ADJ
inlawrev-3589	545	14	policy	policy	NOUN
inlawrev-3589	545	15	while	while	SCONJ
inlawrev-3589	545	16	private	private	ADJ
inlawrev-3589	545	17	parties	party	NOUN
inlawrev-3589	545	18	can	can	AUX
inlawrev-3589	545	19	take	take	VERB
inlawrev-3589	545	20	precautions	precaution	NOUN
inlawrev-3589	545	21	,	,	PUNCT
inlawrev-3589	545	22	in	in	ADP
inlawrev-3589	545	23	most	most	ADJ
inlawrev-3589	545	24	instances	instance	NOUN
inlawrev-3589	545	25	the	the	DET
inlawrev-3589	545	26	party	party	NOUN
inlawrev-3589	545	27	who	who	PRON
inlawrev-3589	545	28	can	can	AUX
inlawrev-3589	545	29	most	most	ADV
inlawrev-3589	545	30	cost	cost	NOUN
inlawrev-3589	545	31	-	-	PUNCT
inlawrev-3589	545	32	effectively	effectively	ADV
inlawrev-3589	545	33	prevent	prevent	VERB
inlawrev-3589	545	34	terrorism	terrorism	NOUN
inlawrev-3589	545	35	is	be	AUX
inlawrev-3589	545	36	the	the	DET
inlawrev-3589	545	37	government	government	NOUN
inlawrev-3589	545	38	.	.	PUNCT
inlawrev-3589	546	1	the	the	DET
inlawrev-3589	546	2	government	government	NOUN
inlawrev-3589	546	3	has	have	VERB
inlawrev-3589	546	4	a	a	DET
inlawrev-3589	546	5	greater	great	ADJ
inlawrev-3589	546	6	knowledge	knowledge	NOUN
inlawrev-3589	546	7	ofwho	ofwho	ADP
inlawrev-3589	546	8	potential	potential	ADJ
inlawrev-3589	546	9	terrorists	terrorist	NOUN
inlawrev-3589	546	10	are	be	AUX
inlawrev-3589	546	11	and	and	CCONJ
inlawrev-3589	546	12	where	where	SCONJ
inlawrev-3589	546	13	they	they	PRON
inlawrev-3589	546	14	are	be	AUX
inlawrev-3589	546	15	likely	likely	ADJ
inlawrev-3589	546	16	to	to	PART
inlawrev-3589	546	17	strike	strike	VERB
inlawrev-3589	546	18	.	.	PUNCT
inlawrev-3589	547	1	in	in	ADP
inlawrev-3589	547	2	general	general	ADJ
inlawrev-3589	547	3	,	,	PUNCT
inlawrev-3589	547	4	while	while	SCONJ
inlawrev-3589	547	5	the	the	DET
inlawrev-3589	547	6	government	government	NOUN
inlawrev-3589	547	7	currently	currently	ADV
inlawrev-3589	547	8	has	have	VERB
inlawrev-3589	547	9	many	many	ADJ
inlawrev-3589	547	10	non	non	ADJ
inlawrev-3589	547	11	-	-	ADJ
inlawrev-3589	547	12	monetary	monetary	ADJ
inlawrev-3589	547	13	incentives	incentive	NOUN
inlawrev-3589	547	14	to	to	PART
inlawrev-3589	547	15	prevent	prevent	VERB
inlawrev-3589	547	16	terrorism	terrorism	NOUN
inlawrev-3589	547	17	,	,	PUNCT
inlawrev-3589	547	18	by	by	ADP
inlawrev-3589	547	19	adding	add	VERB
inlawrev-3589	547	20	terrorism	terrorism	NOUN
inlawrev-3589	547	21	benefits	benefit	NOUN
inlawrev-3589	547	22	to	to	ADP
inlawrev-3589	547	23	the	the	DET
inlawrev-3589	547	24	tax	tax	NOUN
inlawrev-3589	547	25	system	system	NOUN
inlawrev-3589	547	26	,	,	PUNCT
inlawrev-3589	547	27	the	the	DET
inlawrev-3589	547	28	likelihood	likelihood	NOUN
inlawrev-3589	547	29	of	of	ADP
inlawrev-3589	547	30	an	an	DET
inlawrev-3589	547	31	attack	attack	NOUN
inlawrev-3589	547	32	will	will	AUX
inlawrev-3589	547	33	have	have	VERB
inlawrev-3589	547	34	to	to	PART
inlawrev-3589	547	35	be	be	AUX
inlawrev-3589	547	36	estimated	estimate	VERB
inlawrev-3589	547	37	and	and	CCONJ
inlawrev-3589	547	38	these	these	DET
inlawrev-3589	547	39	facts	fact	NOUN
inlawrev-3589	547	40	and	and	CCONJ
inlawrev-3589	547	41	assumptions	assumption	NOUN
inlawrev-3589	547	42	will	will	AUX
inlawrev-3589	547	43	have	have	VERB
inlawrev-3589	547	44	to	to	PART
inlawrev-3589	547	45	be	be	AUX
inlawrev-3589	547	46	included	include	VERB
inlawrev-3589	547	47	in	in	ADP
inlawrev-3589	547	48	the	the	DET
inlawrev-3589	547	49	public	public	ADJ
inlawrev-3589	547	50	debate	debate	NOUN
inlawrev-3589	547	51	over	over	ADP
inlawrev-3589	547	52	the	the	DET
inlawrev-3589	547	53	budget	budget	NOUN
inlawrev-3589	547	54	.	.	PUNCT
inlawrev-3589	548	1	requiring	require	VERB
inlawrev-3589	548	2	the	the	DET
inlawrev-3589	548	3	government	government	NOUN
inlawrev-3589	548	4	to	to	PART
inlawrev-3589	548	5	take	take	VERB
inlawrev-3589	548	6	a	a	DET
inlawrev-3589	548	7	greater	great	ADJ
inlawrev-3589	548	8	share	share	NOUN
inlawrev-3589	548	9	of	of	ADP
inlawrev-3589	548	10	the	the	DET
inlawrev-3589	548	11	losses	loss	NOUN
inlawrev-3589	548	12	would	would	AUX
inlawrev-3589	548	13	force	force	VERB
inlawrev-3589	548	14	decision	decision	NOUN
inlawrev-3589	548	15	-	-	PUNCT
inlawrev-3589	548	16	makers	maker	NOUN
inlawrev-3589	548	17	to	to	PART
inlawrev-3589	548	18	reassess	reassess	VERB
inlawrev-3589	548	19	the	the	DET
inlawrev-3589	548	20	potential	potential	ADJ
inlawrev-3589	548	21	risks	risk	NOUN
inlawrev-3589	548	22	and	and	CCONJ
inlawrev-3589	548	23	cause	cause	VERB
inlawrev-3589	548	24	a	a	DET
inlawrev-3589	548	25	more	more	ADV
inlawrev-3589	548	26	rational	rational	ADJ
inlawrev-3589	548	27	allocation	allocation	NOUN
inlawrev-3589	548	28	of	of	ADP
inlawrev-3589	548	29	resources	resource	NOUN
inlawrev-3589	548	30	to	to	PART
inlawrev-3589	548	31	prevent	prevent	VERB
inlawrev-3589	548	32	terrorism	terrorism	NOUN
inlawrev-3589	548	33	.	.	PUNCT
inlawrev-3589	549	1	while	while	SCONJ
inlawrev-3589	549	2	it	it	PRON
inlawrev-3589	549	3	is	be	AUX
inlawrev-3589	549	4	not	not	PART
inlawrev-3589	549	5	always	always	ADV
inlawrev-3589	549	6	clear	clear	ADJ
inlawrev-3589	549	7	that	that	SCONJ
inlawrev-3589	549	8	one	one	PRON
inlawrev-3589	549	9	can	can	AUX
inlawrev-3589	549	10	treat	treat	VERB
inlawrev-3589	549	11	the	the	DET
inlawrev-3589	549	12	government	government	NOUN
inlawrev-3589	549	13	as	as	ADP
inlawrev-3589	549	14	a	a	DET
inlawrev-3589	549	15	rational	rational	ADJ
inlawrev-3589	549	16	actor	actor	NOUN
inlawrev-3589	549	17	,	,	PUNCT
inlawrev-3589	549	18	governmental	governmental	ADJ
inlawrev-3589	549	19	decisionmakers	decisionmaker	NOUN
inlawrev-3589	549	20	often	often	ADV
inlawrev-3589	549	21	do	do	AUX
inlawrev-3589	549	22	respond	respond	VERB
inlawrev-3589	549	23	to	to	ADP
inlawrev-3589	549	24	incentives	incentive	NOUN
inlawrev-3589	549	25	.	.	PUNCT
inlawrev-3589	549	26	'	'	PUNCT
inlawrev-3589	549	27	"	"	PUNCT
inlawrev-3589	549	28	in	in	ADP
inlawrev-3589	549	29	particular	particular	ADJ
inlawrev-3589	549	30	,	,	PUNCT
inlawrev-3589	549	31	legislators	legislator	NOUN
inlawrev-3589	549	32	and	and	CCONJ
inlawrev-3589	549	33	other	other	ADJ
inlawrev-3589	549	34	government	government	NOUN
inlawrev-3589	549	35	actors	actor	NOUN
inlawrev-3589	549	36	are	be	AUX
inlawrev-3589	549	37	more	more	ADV
inlawrev-3589	549	38	likely	likely	ADJ
inlawrev-3589	549	39	to	to	PART
inlawrev-3589	549	40	be	be	AUX
inlawrev-3589	549	41	rational	rational	ADJ
inlawrev-3589	549	42	actors	actor	NOUN
inlawrev-3589	549	43	.	.	PUNCT
inlawrev-3589	550	1	terrorism	terrorism	NOUN
inlawrev-3589	550	2	clearly	clearly	ADV
inlawrev-3589	550	3	imposes	impose	VERB
inlawrev-3589	550	4	costs	cost	NOUN
inlawrev-3589	550	5	on	on	ADP
inlawrev-3589	550	6	parties	party	NOUN
inlawrev-3589	550	7	other	other	ADJ
inlawrev-3589	550	8	than	than	ADP
inlawrev-3589	550	9	the	the	DET
inlawrev-3589	550	10	government	government	NOUN
inlawrev-3589	550	11	,	,	PUNCT
inlawrev-3589	550	12	and	and	CCONJ
inlawrev-3589	550	13	it	it	PRON
inlawrev-3589	550	14	is	be	AUX
inlawrev-3589	550	15	also	also	ADV
inlawrev-3589	550	16	clear	clear	ADJ
inlawrev-3589	550	17	that	that	SCONJ
inlawrev-3589	550	18	the	the	DET
inlawrev-3589	550	19	primary	primary	ADJ
inlawrev-3589	550	20	defense	defense	NOUN
inlawrev-3589	550	21	we	we	PRON
inlawrev-3589	550	22	have	have	VERB
inlawrev-3589	550	23	against	against	ADP
inlawrev-3589	550	24	terrorism	terrorism	NOUN
inlawrev-3589	550	25	is	be	AUX
inlawrev-3589	550	26	governmental	governmental	ADJ
inlawrev-3589	550	27	action	action	NOUN
inlawrev-3589	550	28	.	.	PUNCT
inlawrev-3589	551	1	yet	yet	ADV
inlawrev-3589	551	2	,	,	PUNCT
inlawrev-3589	551	3	because	because	SCONJ
inlawrev-3589	551	4	most	most	ADJ
inlawrev-3589	551	5	of	of	ADP
inlawrev-3589	551	6	the	the	DET
inlawrev-3589	551	7	loss	loss	NOUN
inlawrev-3589	551	8	is	be	AUX
inlawrev-3589	551	9	not	not	PART
inlawrev-3589	551	10	borne	bear	VERB
inlawrev-3589	551	11	by	by	ADP
inlawrev-3589	551	12	the	the	DET
inlawrev-3589	551	13	government	government	NOUN
inlawrev-3589	551	14	,	,	PUNCT
inlawrev-3589	551	15	arguably	arguably	ADV
inlawrev-3589	551	16	the	the	DET
inlawrev-3589	551	17	government	government	NOUN
inlawrev-3589	551	18	does	do	AUX
inlawrev-3589	551	19	not	not	PART
inlawrev-3589	551	20	face	face	VERB
inlawrev-3589	551	21	the	the	DET
inlawrev-3589	551	22	proper	proper	ADJ
inlawrev-3589	551	23	incentives	incentive	NOUN
inlawrev-3589	551	24	to	to	PART
inlawrev-3589	551	25	avoid	avoid	VERB
inlawrev-3589	551	26	terrorism	terrorism	NOUN
inlawrev-3589	551	27	.	.	PUNCT
inlawrev-3589	552	1	this	this	PRON
inlawrev-3589	552	2	argues	argue	VERB
inlawrev-3589	552	3	for	for	ADP
inlawrev-3589	552	4	governmental	governmental	ADJ
inlawrev-3589	552	5	insurance	insurance	NOUN
inlawrev-3589	552	6	of	of	ADP
inlawrev-3589	552	7	losses	loss	NOUN
inlawrev-3589	552	8	caused	cause	VERB
inlawrev-3589	552	9	by	by	ADP
inlawrev-3589	552	10	terrorism	terrorism	NOUN
inlawrev-3589	552	11	.	.	PUNCT
inlawrev-3589	553	1	ofcourse	ofcourse	ADV
inlawrev-3589	553	2	,	,	PUNCT
inlawrev-3589	553	3	the	the	DET
inlawrev-3589	553	4	government	government	NOUN
inlawrev-3589	553	5	already	already	ADV
inlawrev-3589	553	6	insures	insure	VERB
inlawrev-3589	553	7	these	these	DET
inlawrev-3589	553	8	losses	loss	NOUN
inlawrev-3589	553	9	to	to	ADP
inlawrev-3589	553	10	the	the	DET
inlawrev-3589	553	11	extent	extent	NOUN
inlawrev-3589	553	12	of	of	ADP
inlawrev-3589	553	13	tax	tax	NOUN
inlawrev-3589	553	14	benefits	benefit	NOUN
inlawrev-3589	553	15	that	that	PRON
inlawrev-3589	553	16	result	result	VERB
inlawrev-3589	553	17	from	from	ADP
inlawrev-3589	553	18	such	such	ADJ
inlawrev-3589	553	19	losses	loss	NOUN
inlawrev-3589	553	20	.	.	PUNCT
inlawrev-3589	554	1	under	under	ADP
inlawrev-3589	554	2	public	public	ADJ
inlawrev-3589	554	3	choice	choice	NOUN
inlawrev-3589	554	4	models	model	NOUN
inlawrev-3589	554	5	of	of	ADP
inlawrev-3589	554	6	decision	decision	NOUN
inlawrev-3589	554	7	,	,	PUNCT
inlawrev-3589	554	8	legislators	legislator	NOUN
inlawrev-3589	554	9	and	and	CCONJ
inlawrev-3589	554	10	other	other	ADJ
inlawrev-3589	554	11	bureaucrats	bureaucrat	NOUN
inlawrev-3589	554	12	enact	enact	VERB
inlawrev-3589	554	13	laws	law	NOUN
inlawrev-3589	554	14	to	to	PART
inlawrev-3589	554	15	further	further	VERB
inlawrev-3589	554	16	their	their	PRON
inlawrev-3589	554	17	own	own	ADJ
inlawrev-3589	554	18	self	self	NOUN
inlawrev-3589	554	19	-	-	PUNCT
inlawrev-3589	554	20	interest'^^	interest'^^	ADJ
inlawrev-3589	554	21	while	while	SCONJ
inlawrev-3589	554	22	this	this	DET
inlawrev-3589	554	23	description	description	NOUN
inlawrev-3589	554	24	may	may	AUX
inlawrev-3589	554	25	not	not	PART
inlawrev-3589	554	26	123	123	NUM
inlawrev-3589	554	27	.	.	PUNCT
inlawrev-3589	555	1	stiglitz,5«pra	stiglitz,5«pra	X
inlawrev-3589	555	2	note	note	VERB
inlawrev-3589	555	3	108	108	NUM
inlawrev-3589	555	4	.	.	NOUN
inlawrev-3589	555	5	1	1	NUM
inlawrev-3589	555	6	24	24	NUM
inlawrev-3589	555	7	.	.	PUNCT
inlawrev-3589	556	1	see	see	VERB
inlawrev-3589	556	2	diderik	diderik	PROPN
inlawrev-3589	556	3	lund	lund	PROPN
inlawrev-3589	556	4	,	,	PUNCT
inlawrev-3589	556	5	taxation	taxation	NOUN
inlawrev-3589	556	6	,	,	PUNCT
inlawrev-3589	556	7	uncertainty	uncertainty	NOUN
inlawrev-3589	556	8	,	,	PUNCT
inlawrev-3589	556	9	and	and	CCONJ
inlawrev-3589	556	10	the	the	DET
inlawrev-3589	556	11	cost	cost	NOUN
inlawrev-3589	556	12	ofequity	ofequity	NOUN
inlawrev-3589	556	13	,	,	PUNCT
inlawrev-3589	556	14	9	9	NUM
inlawrev-3589	556	15	int'l	int'l	NOUN
inlawrev-3589	556	16	tax'n	tax'n	NOUN
inlawrev-3589	556	17	&	&	CCONJ
inlawrev-3589	556	18	pub	pub	NOUN
inlawrev-3589	556	19	.	.	PUNCT
inlawrev-3589	557	1	fin	fin	NOUN
inlawrev-3589	557	2	.	.	PUNCT
inlawrev-3589	558	1	483	483	NUM
inlawrev-3589	558	2	(	(	PUNCT
inlawrev-3589	558	3	2002	2002	NUM
inlawrev-3589	558	4	)	)	PUNCT
inlawrev-3589	558	5	.	.	PUNCT
inlawrev-3589	559	1	125	125	NUM
inlawrev-3589	559	2	.	.	PUNCT
inlawrev-3589	560	1	the	the	DET
inlawrev-3589	560	2	key	key	NOUN
inlawrev-3589	560	3	to	to	ADP
inlawrev-3589	560	4	rationality	rationality	NOUN
inlawrev-3589	560	5	is	be	AUX
inlawrev-3589	560	6	acyclity	acyclity	NOUN
inlawrev-3589	560	7	of	of	ADP
inlawrev-3589	560	8	preferences	preference	NOUN
inlawrev-3589	560	9	,	,	PUNCT
inlawrev-3589	560	10	and	and	CCONJ
inlawrev-3589	560	11	arrow	arrow	NOUN
inlawrev-3589	560	12	's	's	PART
inlawrev-3589	560	13	impossibility	impossibility	NOUN
inlawrev-3589	560	14	theorem	theorem	NOUN
inlawrev-3589	560	15	shows	show	VERB
inlawrev-3589	560	16	that	that	SCONJ
inlawrev-3589	560	17	for	for	ADP
inlawrev-3589	560	18	democratic	democratic	ADJ
inlawrev-3589	560	19	governments	government	NOUN
inlawrev-3589	560	20	it	it	PRON
inlawrev-3589	560	21	can	can	AUX
inlawrev-3589	560	22	never	never	ADV
inlawrev-3589	560	23	be	be	AUX
inlawrev-3589	560	24	proven	prove	VERB
inlawrev-3589	560	25	that	that	SCONJ
inlawrev-3589	560	26	the	the	DET
inlawrev-3589	560	27	government	government	NOUN
inlawrev-3589	560	28	will	will	AUX
inlawrev-3589	560	29	always	always	ADV
inlawrev-3589	560	30	act	act	VERB
inlawrev-3589	560	31	in	in	ADP
inlawrev-3589	560	32	non	non	ADJ
inlawrev-3589	560	33	-	-	ADJ
inlawrev-3589	560	34	cyclical	cyclical	ADJ
inlawrev-3589	560	35	manner	manner	NOUN
inlawrev-3589	560	36	.	.	PUNCT
inlawrev-3589	561	1	nonetheless	nonetheless	ADV
inlawrev-3589	561	2	,	,	PUNCT
inlawrev-3589	561	3	it	it	PRON
inlawrev-3589	561	4	is	be	AUX
inlawrev-3589	561	5	fair	fair	ADJ
inlawrev-3589	561	6	to	to	PART
inlawrev-3589	561	7	say	say	VERB
inlawrev-3589	561	8	that	that	SCONJ
inlawrev-3589	561	9	the	the	DET
inlawrev-3589	561	10	government	government	NOUN
inlawrev-3589	561	11	does	do	AUX
inlawrev-3589	561	12	behave	behave	VERB
inlawrev-3589	561	13	in	in	ADP
inlawrev-3589	561	14	a	a	DET
inlawrev-3589	561	15	manner	manner	NOUN
inlawrev-3589	561	16	with	with	ADP
inlawrev-3589	561	17	costs	cost	NOUN
inlawrev-3589	561	18	to	to	ADP
inlawrev-3589	561	19	it	it	PRON
inlawrev-3589	561	20	due	due	ADP
inlawrev-3589	561	21	to	to	ADP
inlawrev-3589	561	22	the	the	DET
inlawrev-3589	561	23	choices	choice	NOUN
inlawrev-3589	561	24	,	,	PUNCT
inlawrev-3589	561	25	but	but	CCONJ
inlawrev-3589	561	26	it	it	PRON
inlawrev-3589	561	27	does	do	AUX
inlawrev-3589	561	28	act	act	VERB
inlawrev-3589	561	29	to	to	PART
inlawrev-3589	561	30	minimize	minimize	VERB
inlawrev-3589	561	31	costs	cost	NOUN
inlawrev-3589	561	32	to	to	ADP
inlawrev-3589	561	33	some	some	DET
inlawrev-3589	561	34	degree	degree	NOUN
inlawrev-3589	561	35	.	.	PUNCT
inlawrev-3589	562	1	nicholson	nicholson	PROPN
inlawrev-3589	562	2	,	,	PUNCT
inlawrev-3589	562	3	supra	supra	PROPN
inlawrev-3589	562	4	note	note	NOUN
inlawrev-3589	562	5	28	28	NUM
inlawrev-3589	562	6	.	.	PUNCT
inlawrev-3589	563	1	126	126	NUM
inlawrev-3589	563	2	.	.	PUNCT
inlawrev-3589	564	1	for	for	ADP
inlawrev-3589	564	2	a	a	DET
inlawrev-3589	564	3	public	public	ADJ
inlawrev-3589	564	4	choice	choice	NOUN
inlawrev-3589	564	5	analysis	analysis	NOUN
inlawrev-3589	564	6	of	of	ADP
inlawrev-3589	564	7	defense	defense	NOUN
inlawrev-3589	564	8	spending	spending	NOUN
inlawrev-3589	564	9	measures	measure	NOUN
inlawrev-3589	564	10	,	,	PUNCT
inlawrev-3589	564	11	see	see	VERB
inlawrev-3589	564	12	richard	richard	PROPN
inlawrev-3589	564	13	a.	a.	PROPN
inlawrev-3589	564	14	posner	posner	PROPN
inlawrev-3589	564	15	,	,	PUNCT
inlawrev-3589	564	16	444	444	NUM
inlawrev-3589	564	17	indiana	indiana	PROPN
inlawrev-3589	564	18	law	law	NOUN
inlawrev-3589	564	19	review	review	NOUN
inlawrev-3589	565	1	[	[	X
inlawrev-3589	565	2	vol	vol	NOUN
inlawrev-3589	565	3	.	.	PUNCT
inlawrev-3589	566	1	36:425	36:425	NUM
inlawrev-3589	566	2	incorporate	incorporate	VERB
inlawrev-3589	566	3	all	all	DET
inlawrev-3589	566	4	aspects	aspect	NOUN
inlawrev-3589	566	5	of	of	ADP
inlawrev-3589	566	6	how	how	SCONJ
inlawrev-3589	566	7	governmental	governmental	ADJ
inlawrev-3589	566	8	decisions	decision	NOUN
inlawrev-3589	566	9	are	be	AUX
inlawrev-3589	566	10	made	make	VERB
inlawrev-3589	566	11	,	,	PUNCT
inlawrev-3589	566	12	the	the	DET
inlawrev-3589	566	13	model	model	NOUN
inlawrev-3589	566	14	possesses	possess	VERB
inlawrev-3589	566	15	a	a	DET
inlawrev-3589	566	16	fair	fair	ADJ
inlawrev-3589	566	17	amount	amount	NOUN
inlawrev-3589	566	18	ofexplanatory	ofexplanatory	NOUN
inlawrev-3589	566	19	power	power	NOUN
inlawrev-3589	566	20	.	.	PUNCT
inlawrev-3589	567	1	legislators	legislator	NOUN
inlawrev-3589	567	2	,	,	PUNCT
inlawrev-3589	567	3	as	as	SCONJ
inlawrev-3589	567	4	all	all	DET
inlawrev-3589	567	5	individuals	individual	NOUN
inlawrev-3589	567	6	do	do	VERB
inlawrev-3589	567	7	,	,	PUNCT
inlawrev-3589	567	8	act	act	VERB
inlawrev-3589	567	9	to	to	PART
inlawrev-3589	567	10	maximize	maximize	VERB
inlawrev-3589	567	11	self	self	NOUN
inlawrev-3589	567	12	-	-	PUNCT
inlawrev-3589	567	13	interest	interest	NOUN
inlawrev-3589	567	14	.	.	PUNCT
inlawrev-3589	568	1	they	they	PRON
inlawrev-3589	568	2	will	will	AUX
inlawrev-3589	568	3	therefore	therefore	ADV
inlawrev-3589	568	4	enact	enact	VERB
inlawrev-3589	568	5	legislation	legislation	NOUN
inlawrev-3589	568	6	likely	likely	ADJ
inlawrev-3589	568	7	to	to	PART
inlawrev-3589	568	8	get	get	VERB
inlawrev-3589	568	9	them	they	PRON
inlawrev-3589	568	10	re	re	VERB
inlawrev-3589	568	11	-	-	VERB
inlawrev-3589	568	12	elected	elect	VERB
inlawrev-3589	568	13	.	.	PUNCT
inlawrev-3589	569	1	that	that	PRON
inlawrev-3589	569	2	is	be	AUX
inlawrev-3589	569	3	,	,	PUNCT
inlawrev-3589	569	4	actions	action	NOUN
inlawrev-3589	569	5	that	that	PRON
inlawrev-3589	569	6	please	please	INTJ
inlawrev-3589	569	7	contributors	contributor	NOUN
inlawrev-3589	569	8	or	or	CCONJ
inlawrev-3589	569	9	large	large	ADJ
inlawrev-3589	569	10	block	block	NOUN
inlawrev-3589	569	11	ofvoters	ofvoter	NOUN
inlawrev-3589	569	12	are	be	AUX
inlawrev-3589	569	13	going	go	VERB
inlawrev-3589	569	14	to	to	PART
inlawrev-3589	569	15	be	be	AUX
inlawrev-3589	569	16	maximized	maximize	VERB
inlawrev-3589	569	17	.	.	PUNCT
inlawrev-3589	570	1	public	public	ADJ
inlawrev-3589	570	2	choice	choice	NOUN
inlawrev-3589	570	3	models	model	NOUN
inlawrev-3589	570	4	show	show	VERB
inlawrev-3589	570	5	that	that	SCONJ
inlawrev-3589	570	6	,	,	PUNCT
inlawrev-3589	570	7	as	as	ADP
inlawrev-3589	570	8	a	a	DET
inlawrev-3589	570	9	result	result	NOUN
inlawrev-3589	570	10	,	,	PUNCT
inlawrev-3589	570	11	diffuse	diffuse	NOUN
inlawrev-3589	570	12	interests	interest	NOUN
inlawrev-3589	570	13	generally	generally	ADV
inlawrev-3589	570	14	lose	lose	VERB
inlawrev-3589	570	15	out	out	ADP
inlawrev-3589	570	16	to	to	ADP
inlawrev-3589	570	17	specific	specific	ADJ
inlawrev-3589	570	18	interests	interest	NOUN
inlawrev-3589	570	19	.	.	PUNCT
inlawrev-3589	571	1	'	'	PUNCT
inlawrev-3589	571	2	^^	^^	PUNCT
inlawrev-3589	571	3	here	here	ADV
inlawrev-3589	571	4	,	,	PUNCT
inlawrev-3589	571	5	the	the	DET
inlawrev-3589	571	6	defense	defense	NOUN
inlawrev-3589	571	7	against	against	ADP
inlawrev-3589	571	8	terrorism	terrorism	NOUN
inlawrev-3589	571	9	represents	represent	VERB
inlawrev-3589	571	10	a	a	DET
inlawrev-3589	571	11	diffuse	diffuse	ADJ
inlawrev-3589	571	12	interest	interest	NOUN
inlawrev-3589	571	13	.	.	PUNCT
inlawrev-3589	572	1	the	the	DET
inlawrev-3589	572	2	terrorist	terrorist	ADJ
inlawrev-3589	572	3	threats	threat	NOUN
inlawrev-3589	572	4	apply	apply	VERB
inlawrev-3589	572	5	to	to	ADP
inlawrev-3589	572	6	very	very	ADV
inlawrev-3589	572	7	large	large	ADJ
inlawrev-3589	572	8	segments	segment	NOUN
inlawrev-3589	572	9	of	of	ADP
inlawrev-3589	572	10	the	the	DET
inlawrev-3589	572	11	population	population	NOUN
inlawrev-3589	572	12	.	.	PUNCT
inlawrev-3589	573	1	alternate	alternate	ADJ
inlawrev-3589	573	2	interest	interest	NOUN
inlawrev-3589	573	3	groups	group	NOUN
inlawrev-3589	573	4	are	be	AUX
inlawrev-3589	573	5	more	more	ADV
inlawrev-3589	573	6	likely	likely	ADJ
inlawrev-3589	573	7	to	to	PART
inlawrev-3589	573	8	be	be	AUX
inlawrev-3589	573	9	focused	focus	VERB
inlawrev-3589	573	10	and	and	CCONJ
inlawrev-3589	573	11	expend	expend	VERB
inlawrev-3589	573	12	significant	significant	ADJ
inlawrev-3589	573	13	amount	amount	NOUN
inlawrev-3589	573	14	of	of	ADP
inlawrev-3589	573	15	resources	resource	NOUN
inlawrev-3589	573	16	on	on	ADP
inlawrev-3589	573	17	lobbying	lobby	VERB
inlawrev-3589	573	18	.	.	PUNCT
inlawrev-3589	574	1	'	'	PUNCT
inlawrev-3589	574	2	^^	^^	PUNCT
inlawrev-3589	574	3	while	while	SCONJ
inlawrev-3589	574	4	one	one	PRON
inlawrev-3589	574	5	might	might	AUX
inlawrev-3589	574	6	expect	expect	VERB
inlawrev-3589	574	7	that	that	SCONJ
inlawrev-3589	574	8	there	there	PRON
inlawrev-3589	574	9	would	would	AUX
inlawrev-3589	574	10	be	be	AUX
inlawrev-3589	574	11	a	a	DET
inlawrev-3589	574	12	significant	significant	ADJ
inlawrev-3589	574	13	electoral	electoral	ADJ
inlawrev-3589	574	14	penalty	penalty	NOUN
inlawrev-3589	574	15	for	for	ADP
inlawrev-3589	574	16	allowing	allow	VERB
inlawrev-3589	574	17	terrorist	terrorist	ADJ
inlawrev-3589	574	18	attacks	attack	NOUN
inlawrev-3589	574	19	,	,	PUNCT
inlawrev-3589	574	20	there	there	PRON
inlawrev-3589	574	21	appears	appear	VERB
inlawrev-3589	574	22	to	to	PART
inlawrev-3589	574	23	have	have	AUX
inlawrev-3589	574	24	been	be	AUX
inlawrev-3589	574	25	no	no	DET
inlawrev-3589	574	26	political	political	ADJ
inlawrev-3589	574	27	penalty	penalty	NOUN
inlawrev-3589	574	28	for	for	ADP
inlawrev-3589	574	29	the	the	DET
inlawrev-3589	574	30	acts	act	NOUN
inlawrev-3589	574	31	of	of	ADP
inlawrev-3589	574	32	terrorism	terrorism	NOUN
inlawrev-3589	574	33	which	which	PRON
inlawrev-3589	574	34	occurred	occur	VERB
inlawrev-3589	574	35	in	in	ADP
inlawrev-3589	574	36	the	the	DET
inlawrev-3589	574	37	1990s	1990s	NUM
inlawrev-3589	574	38	.	.	PUNCT
inlawrev-3589	575	1	'^^	'^^	PROPN
inlawrev-3589	575	2	after	after	ADP
inlawrev-3589	575	3	september	september	PROPN
inlawrev-3589	575	4	1	1	NUM
inlawrev-3589	575	5	1	1	NUM
inlawrev-3589	575	6	,	,	PUNCT
inlawrev-3589	575	7	the	the	DET
inlawrev-3589	575	8	job	job	NOUN
inlawrev-3589	575	9	approval	approval	NOUN
inlawrev-3589	575	10	ratings	rating	NOUN
inlawrev-3589	575	11	of	of	ADP
inlawrev-3589	575	12	most	most	ADV
inlawrev-3589	575	13	elected	elect	VERB
inlawrev-3589	575	14	politicians	politician	NOUN
inlawrev-3589	575	15	increased	increase	VERB
inlawrev-3589	575	16	.	.	PUNCT
inlawrev-3589	576	1	therefore	therefore	ADV
inlawrev-3589	576	2	,	,	PUNCT
inlawrev-3589	576	3	it	it	PRON
inlawrev-3589	576	4	is	be	AUX
inlawrev-3589	576	5	not	not	PART
inlawrev-3589	576	6	clear	clear	ADJ
inlawrev-3589	576	7	what	what	PRON
inlawrev-3589	576	8	pressure	pressure	NOUN
inlawrev-3589	576	9	is	be	AUX
inlawrev-3589	576	10	placed	place	VERB
inlawrev-3589	576	11	on	on	ADP
inlawrev-3589	576	12	governmental	governmental	ADJ
inlawrev-3589	576	13	decisionmakers	decisionmaker	NOUN
inlawrev-3589	576	14	to	to	PART
inlawrev-3589	576	15	avoid	avoid	VERB
inlawrev-3589	576	16	terrorist	terrorist	ADJ
inlawrev-3589	576	17	attacks	attack	NOUN
inlawrev-3589	576	18	.	.	PUNCT
inlawrev-3589	577	1	on	on	ADP
inlawrev-3589	577	2	the	the	DET
inlawrev-3589	577	3	other	other	ADJ
inlawrev-3589	577	4	hand	hand	NOUN
inlawrev-3589	577	5	,	,	PUNCT
inlawrev-3589	577	6	if	if	SCONJ
inlawrev-3589	577	7	legislators	legislator	NOUN
inlawrev-3589	577	8	react	react	VERB
inlawrev-3589	577	9	to	to	ADP
inlawrev-3589	577	10	budgetary	budgetary	ADJ
inlawrev-3589	577	11	pressures	pressure	NOUN
inlawrev-3589	577	12	at	at	ADV
inlawrev-3589	577	13	all	all	ADV
inlawrev-3589	577	14	,	,	PUNCT
inlawrev-3589	577	15	causing	cause	VERB
inlawrev-3589	577	16	terrorism	terrorism	NOUN
inlawrev-3589	577	17	to	to	PART
inlawrev-3589	577	18	create	create	VERB
inlawrev-3589	577	19	budget	budget	NOUN
inlawrev-3589	577	20	pressure	pressure	NOUN
inlawrev-3589	577	21	is	be	AUX
inlawrev-3589	577	22	more	more	ADV
inlawrev-3589	577	23	likely	likely	ADJ
inlawrev-3589	577	24	to	to	PART
inlawrev-3589	577	25	result	result	VERB
inlawrev-3589	577	26	in	in	ADP
inlawrev-3589	577	27	governmental	governmental	ADJ
inlawrev-3589	577	28	action	action	NOUN
inlawrev-3589	577	29	.	.	PUNCT
inlawrev-3589	577	30	'	'	PUNCT
inlawrev-3589	578	1	^	^	NOUN
inlawrev-3589	578	2	°	°	PROPN
inlawrev-3589	578	3	therefore	therefore	ADV
inlawrev-3589	578	4	,	,	PUNCT
inlawrev-3589	578	5	it	it	PRON
inlawrev-3589	578	6	is	be	AUX
inlawrev-3589	578	7	necessary	necessary	ADJ
inlawrev-3589	578	8	to	to	PART
inlawrev-3589	578	9	increase	increase	VERB
inlawrev-3589	578	10	the	the	DET
inlawrev-3589	578	11	costs	cost	NOUN
inlawrev-3589	578	12	decisionmakers	decisionmaker	NOUN
inlawrev-3589	578	13	face	face	VERB
inlawrev-3589	578	14	for	for	ADP
inlawrev-3589	578	15	failing	fail	VERB
inlawrev-3589	578	16	to	to	PART
inlawrev-3589	578	17	provide	provide	VERB
inlawrev-3589	578	18	for	for	ADP
inlawrev-3589	578	19	security	security	NOUN
inlawrev-3589	578	20	against	against	ADP
inlawrev-3589	578	21	terrorism	terrorism	NOUN
inlawrev-3589	578	22	.	.	PUNCT
inlawrev-3589	579	1	b.	b.	NOUN
inlawrev-3589	579	2	proposals	proposal	NOUN
inlawrev-3589	579	3	as	as	SCONJ
inlawrev-3589	579	4	discussed	discuss	VERB
inlawrev-3589	579	5	in	in	ADP
inlawrev-3589	579	6	part	part	NOUN
inlawrev-3589	579	7	lb.5	lb.5	PROPN
inlawrev-3589	579	8	,	,	PUNCT
inlawrev-3589	579	9	the	the	DET
inlawrev-3589	579	10	major	major	ADJ
inlawrev-3589	579	11	provisions	provision	NOUN
inlawrev-3589	579	12	that	that	PRON
inlawrev-3589	579	13	specifically	specifically	ADV
inlawrev-3589	579	14	address	address	VERB
inlawrev-3589	579	15	terrorism	terrorism	NOUN
inlawrev-3589	579	16	apply	apply	VERB
inlawrev-3589	579	17	only	only	ADV
inlawrev-3589	579	18	to	to	ADP
inlawrev-3589	579	19	specific	specific	ADJ
inlawrev-3589	579	20	terrorist	terrorist	ADJ
inlawrev-3589	579	21	events	event	NOUN
inlawrev-3589	579	22	and	and	CCONJ
inlawrev-3589	579	23	were	be	AUX
inlawrev-3589	579	24	enacted	enact	VERB
inlawrev-3589	579	25	after	after	ADP
inlawrev-3589	579	26	the	the	DET
inlawrev-3589	579	27	occurrence	occurrence	NOUN
inlawrev-3589	579	28	of	of	ADP
inlawrev-3589	579	29	those	those	PRON
inlawrev-3589	579	30	events.*^^	events.*^^	ADJ
inlawrev-3589	579	31	however	however	ADV
inlawrev-3589	579	32	,	,	PUNCT
inlawrev-3589	579	33	given	give	VERB
inlawrev-3589	579	34	that	that	SCONJ
inlawrev-3589	579	35	these	these	DET
inlawrev-3589	579	36	events	event	NOUN
inlawrev-3589	579	37	will	will	AUX
inlawrev-3589	579	38	likely	likely	ADV
inlawrev-3589	579	39	happen	happen	VERB
inlawrev-3589	579	40	in	in	ADP
inlawrev-3589	579	41	the	the	DET
inlawrev-3589	579	42	future	future	NOUN
inlawrev-3589	579	43	because	because	SCONJ
inlawrev-3589	579	44	they	they	PRON
inlawrev-3589	579	45	have	have	AUX
inlawrev-3589	579	46	happened	happen	VERB
inlawrev-3589	579	47	in	in	ADP
inlawrev-3589	579	48	the	the	DET
inlawrev-3589	579	49	past	past	NOUN
inlawrev-3589	579	50	(	(	PUNCT
inlawrev-3589	579	51	although	although	SCONJ
inlawrev-3589	579	52	we	we	PRON
inlawrev-3589	579	53	can	can	AUX
inlawrev-3589	579	54	hope	hope	VERB
inlawrev-3589	579	55	they	they	PRON
inlawrev-3589	579	56	will	will	AUX
inlawrev-3589	579	57	not	not	PART
inlawrev-3589	579	58	)	)	PUNCT
inlawrev-3589	579	59	,	,	PUNCT
inlawrev-3589	579	60	we	we	PRON
inlawrev-3589	579	61	should	should	AUX
inlawrev-3589	579	62	apply	apply	VERB
inlawrev-3589	579	63	similar	similar	ADJ
inlawrev-3589	579	64	rules	rule	NOUN
inlawrev-3589	579	65	to	to	ADP
inlawrev-3589	579	66	all	all	DET
inlawrev-3589	579	67	victims	victim	NOUN
inlawrev-3589	579	68	of	of	ADP
inlawrev-3589	579	69	terrorism	terrorism	NOUN
inlawrev-3589	579	70	.	.	PUNCT
inlawrev-3589	580	1	there	there	PRON
inlawrev-3589	580	2	are	be	VERB
inlawrev-3589	580	3	at	at	ADV
inlawrev-3589	580	4	least	least	ADJ
inlawrev-3589	580	5	two	two	NUM
inlawrev-3589	580	6	benefits	benefit	NOUN
inlawrev-3589	580	7	that	that	PRON
inlawrev-3589	580	8	will	will	AUX
inlawrev-3589	580	9	result	result	VERB
inlawrev-3589	580	10	from	from	ADP
inlawrev-3589	580	11	this	this	PRON
inlawrev-3589	580	12	.	.	PUNCT
inlawrev-3589	581	1	first	first	ADV
inlawrev-3589	581	2	,	,	PUNCT
inlawrev-3589	581	3	there	there	PRON
inlawrev-3589	581	4	are	be	VERB
inlawrev-3589	581	5	certain	certain	ADJ
inlawrev-3589	581	6	procedural	procedural	ADJ
inlawrev-3589	581	7	benefits	benefit	NOUN
inlawrev-3589	581	8	that	that	PRON
inlawrev-3589	581	9	will	will	AUX
inlawrev-3589	581	10	accrue	accrue	VERB
inlawrev-3589	581	11	to	to	ADP
inlawrev-3589	581	12	codifying	codify	VERB
inlawrev-3589	581	13	these	these	DET
inlawrev-3589	581	14	rules	rule	NOUN
inlawrev-3589	581	15	.	.	PUNCT
inlawrev-3589	582	1	codifying	codify	VERB
inlawrev-3589	582	2	this	this	DET
inlawrev-3589	582	3	relief	relief	NOUN
inlawrev-3589	582	4	will	will	AUX
inlawrev-3589	582	5	result	result	VERB
inlawrev-3589	582	6	in	in	ADP
inlawrev-3589	582	7	terrorism	terrorism	NOUN
inlawrev-3589	582	8	costs	cost	NOUN
inlawrev-3589	582	9	becoming	become	VERB
inlawrev-3589	582	10	part	part	NOUN
inlawrev-3589	582	11	of	of	ADP
inlawrev-3589	582	12	what	what	PRON
inlawrev-3589	582	13	is	be	AUX
inlawrev-3589	582	14	referred	refer	VERB
inlawrev-3589	582	15	to	to	ADP
inlawrev-3589	582	16	as	as	ADP
inlawrev-3589	582	17	the	the	DET
inlawrev-3589	582	18	"	"	PUNCT
inlawrev-3589	582	19	tax	tax	NOUN
inlawrev-3589	582	20	expenditure	expenditure	NOUN
inlawrev-3589	582	21	budget	budget	NOUN
inlawrev-3589	582	22	.	.	PUNCT
inlawrev-3589	582	23	"	"	PUNCT
inlawrev-3589	583	1	this	this	DET
inlawrev-3589	583	2	budget	budget	NOUN
inlawrev-3589	583	3	reports	report	VERB
inlawrev-3589	583	4	the	the	DET
inlawrev-3589	583	5	"	"	PUNCT
inlawrev-3589	583	6	tax	tax	NOUN
inlawrev-3589	583	7	expenditures	expenditure	NOUN
inlawrev-3589	583	8	"	"	PUNCT
inlawrev-3589	583	9	contained	contain	VERB
inlawrev-3589	583	10	in	in	ADP
inlawrev-3589	583	11	the	the	DET
inlawrev-3589	583	12	internal	internal	ADJ
inlawrev-3589	583	13	revenue	revenue	NOUN
inlawrev-3589	583	14	code	code	NOUN
inlawrev-3589	583	15	.	.	PUNCT
inlawrev-3589	584	1	that	that	PRON
inlawrev-3589	584	2	is	be	AUX
inlawrev-3589	584	3	,	,	PUNCT
inlawrev-3589	584	4	it	it	PRON
inlawrev-3589	584	5	reports	report	VERB
inlawrev-3589	584	6	the	the	DET
inlawrev-3589	584	7	amount	amount	NOUN
inlawrev-3589	584	8	oftax	oftax	NOUN
inlawrev-3589	584	9	revenue	revenue	NOUN
inlawrev-3589	584	10	that	that	PRON
inlawrev-3589	584	11	is	be	AUX
inlawrev-3589	584	12	lost	lose	VERB
inlawrev-3589	584	13	as	as	ADP
inlawrev-3589	584	14	a	a	DET
inlawrev-3589	584	15	result	result	NOUN
inlawrev-3589	584	16	of	of	ADP
inlawrev-3589	584	17	provisions	provision	NOUN
inlawrev-3589	584	18	in	in	ADP
inlawrev-3589	584	19	the	the	DET
inlawrev-3589	584	20	code	code	NOUN
inlawrev-3589	584	21	which	which	PRON
inlawrev-3589	584	22	are	be	AUX
inlawrev-3589	584	23	not	not	PART
inlawrev-3589	584	24	designed	design	VERB
inlawrev-3589	584	25	to	to	PART
inlawrev-3589	584	26	accurately	accurately	ADV
inlawrev-3589	584	27	define	define	VERB
inlawrev-3589	584	28	economic	economic	ADJ
inlawrev-3589	584	29	analysis	analysis	NOUN
inlawrev-3589	584	30	of	of	ADP
inlawrev-3589	584	31	law	law	NOUN
inlawrev-3589	584	32	(	(	PUNCT
inlawrev-3589	584	33	1992	1992	NUM
inlawrev-3589	584	34	)	)	PUNCT
inlawrev-3589	584	35	;	;	PUNCT
inlawrev-3589	584	36	dwight	dwight	PROPN
inlawrev-3589	584	37	r.	r.	PROPN
inlawrev-3589	584	38	lee	lee	PROPN
inlawrev-3589	584	39	,	,	PUNCT
inlawrev-3589	584	40	public	public	ADJ
inlawrev-3589	584	41	goods	good	NOUN
inlawrev-3589	584	42	.	.	PUNCT
inlawrev-3589	585	1	politics	politic	NOUN
inlawrev-3589	585	2	,	,	PUNCT
inlawrev-3589	585	3	and	and	CCONJ
inlawrev-3589	585	4	two	two	NUM
inlawrev-3589	585	5	cheersfor	cheersfor	VERB
inlawrev-3589	585	6	the	the	DET
inlawrev-3589	585	7	military	military	ADJ
inlawrev-3589	585	8	-	-	PUNCT
inlawrev-3589	585	9	industrial	industrial	ADJ
inlawrev-3589	585	10	complex	complex	NOUN
inlawrev-3589	585	11	,	,	PUNCT
inlawrev-3589	585	12	in	in	ADP
inlawrev-3589	585	13	arms	arm	NOUN
inlawrev-3589	585	14	,	,	PUNCT
inlawrev-3589	585	15	politics	politic	NOUN
inlawrev-3589	585	16	,	,	PUNCT
inlawrev-3589	585	17	andtheeconomy	andtheeconomy	NOUN
inlawrev-3589	585	18	(	(	PUNCT
inlawrev-3589	585	19	robert	robert	PROPN
inlawrev-3589	585	20	higgs	higgs	PROPN
inlawrev-3589	585	21	ed	ed	PROPN
inlawrev-3589	585	22	.	.	PROPN
inlawrev-3589	585	23	,	,	PUNCT
inlawrev-3589	585	24	1990	1990	NUM
inlawrev-3589	585	25	)	)	PUNCT
inlawrev-3589	585	26	;	;	PUNCT
inlawrev-3589	585	27	see	see	VERB
inlawrev-3589	585	28	also	also	ADV
inlawrev-3589	585	29	jeffrey	jeffrey	PROPN
inlawrev-3589	585	30	rogers	rogers	PROPN
inlawrev-3589	585	31	hummel	hummel	PROPN
inlawrev-3589	585	32	&	&	CCONJ
inlawrev-3589	585	33	don	don	PROPN
inlawrev-3589	585	34	lavote	lavote	VERB
inlawrev-3589	585	35	,	,	PUNCT
inlawrev-3589	585	36	national	national	ADJ
inlawrev-3589	585	37	defense	defense	NOUN
inlawrev-3589	585	38	and	and	CCONJ
inlawrev-3589	585	39	the	the	DET
inlawrev-3589	585	40	public	public	ADJ
inlawrev-3589	585	41	goods	good	NOUN
inlawrev-3589	585	42	problem	problem	NOUN
inlawrev-3589	585	43	,	,	PUNCT
inlawrev-3589	585	44	in	in	ADP
inlawrev-3589	585	45	arms	arm	NOUN
inlawrev-3589	585	46	,	,	PUNCT
inlawrev-3589	585	47	politics	politic	NOUN
inlawrev-3589	585	48	,	,	PUNCT
inlawrev-3589	585	49	and	and	CCONJ
inlawrev-3589	585	50	the	the	DET
inlawrev-3589	585	51	economy	economy	NOUN
inlawrev-3589	585	52	(	(	PUNCT
inlawrev-3589	585	53	robert	robert	PROPN
inlawrev-3589	585	54	higgs	higgs	PROPN
inlawrev-3589	585	55	ed	ed	PROPN
inlawrev-3589	585	56	.	.	PROPN
inlawrev-3589	585	57	,	,	PUNCT
inlawrev-3589	585	58	1990	1990	NUM
inlawrev-3589	585	59	)	)	PUNCT
inlawrev-3589	585	60	.	.	PUNCT
inlawrev-3589	586	1	1	1	NUM
inlawrev-3589	586	2	27	27	NUM
inlawrev-3589	586	3	.	.	PUNCT
inlawrev-3589	587	1	posner	posner	NOUN
inlawrev-3589	587	2	,	,	PUNCT
inlawrev-3589	587	3	supra	supra	PROPN
inlawrev-3589	587	4	note	note	NOUN
inlawrev-3589	587	5	1	1	NUM
inlawrev-3589	587	6	26	26	NUM
inlawrev-3589	587	7	,	,	PUNCT
inlawrev-3589	587	8	at	at	ADP
inlawrev-3589	587	9	749	749	NUM
inlawrev-3589	587	10	.	.	PUNCT
inlawrev-3589	588	1	128	128	NUM
inlawrev-3589	588	2	.	.	PUNCT
inlawrev-3589	589	1	the	the	DET
inlawrev-3589	589	2	explanation	explanation	NOUN
inlawrev-3589	589	3	of	of	ADP
inlawrev-3589	589	4	this	this	PRON
inlawrev-3589	589	5	is	be	AUX
inlawrev-3589	589	6	related	relate	VERB
inlawrev-3589	589	7	to	to	ADP
inlawrev-3589	589	8	the	the	DET
inlawrev-3589	589	9	collective	collective	ADJ
inlawrev-3589	589	10	action	action	NOUN
inlawrev-3589	589	11	problem	problem	NOUN
inlawrev-3589	589	12	.	.	PUNCT
inlawrev-3589	590	1	i	i	PRON
inlawrev-3589	590	2	d.	d.	PROPN
inlawrev-3589	590	3	129	129	NUM
inlawrev-3589	590	4	.	.	PUNCT
inlawrev-3589	591	1	there	there	PRON
inlawrev-3589	591	2	were	be	VERB
inlawrev-3589	591	3	many	many	ADJ
inlawrev-3589	591	4	terrorist	terrorist	ADJ
inlawrev-3589	591	5	events	event	NOUN
inlawrev-3589	591	6	in	in	ADP
inlawrev-3589	591	7	the	the	DET
inlawrev-3589	591	8	1990s	1990	NOUN
inlawrev-3589	591	9	,	,	PUNCT
inlawrev-3589	591	10	including	include	VERB
inlawrev-3589	591	11	the	the	DET
inlawrev-3589	591	12	first	first	ADJ
inlawrev-3589	591	13	world	world	NOUN
inlawrev-3589	591	14	trade	trade	NOUN
inlawrev-3589	591	15	center	center	PROPN
inlawrev-3589	591	16	bombing	bombing	NOUN
inlawrev-3589	591	17	,	,	PUNCT
inlawrev-3589	591	18	the	the	DET
inlawrev-3589	591	19	oklahoma	oklahoma	PROPN
inlawrev-3589	591	20	city	city	PROPN
inlawrev-3589	591	21	bombing	bombing	NOUN
inlawrev-3589	591	22	,	,	PUNCT
inlawrev-3589	591	23	the	the	DET
inlawrev-3589	591	24	bombing	bombing	NOUN
inlawrev-3589	591	25	ofthe	ofthe	ADJ
inlawrev-3589	591	26	u.s	u.s	PROPN
inlawrev-3589	591	27	.	.	PROPN
inlawrev-3589	591	28	embassies	embassy	NOUN
inlawrev-3589	591	29	in	in	ADP
inlawrev-3589	591	30	kenya	kenya	PROPN
inlawrev-3589	591	31	and	and	CCONJ
inlawrev-3589	591	32	tanzania	tanzania	PROPN
inlawrev-3589	591	33	,	,	PUNCT
inlawrev-3589	591	34	and	and	CCONJ
inlawrev-3589	591	35	the	the	DET
inlawrev-3589	591	36	bombing	bombing	NOUN
inlawrev-3589	591	37	of	of	ADP
inlawrev-3589	591	38	the	the	DET
inlawrev-3589	591	39	u.s.s	u.s.s	PROPN
inlawrev-3589	591	40	.	.	PROPN
inlawrev-3589	591	41	cole	cole	PROPN
inlawrev-3589	591	42	.	.	PUNCT
inlawrev-3589	592	1	1	1	NUM
inlawrev-3589	592	2	30	30	NUM
inlawrev-3589	592	3	.	.	PUNCT
inlawrev-3589	593	1	ifgovernment	ifgovernment	ADJ
inlawrev-3589	593	2	budget	budget	NOUN
inlawrev-3589	593	3	spending	spending	NOUN
inlawrev-3589	593	4	were	be	AUX
inlawrev-3589	593	5	not	not	PART
inlawrev-3589	593	6	a	a	DET
inlawrev-3589	593	7	scarce	scarce	ADJ
inlawrev-3589	593	8	resource	resource	NOUN
inlawrev-3589	593	9	,	,	PUNCT
inlawrev-3589	593	10	compromises	compromise	NOUN
inlawrev-3589	593	11	would	would	AUX
inlawrev-3589	593	12	not	not	PART
inlawrev-3589	593	13	have	have	VERB
inlawrev-3589	593	14	to	to	PART
inlawrev-3589	593	15	be	be	AUX
inlawrev-3589	593	16	reached	reach	VERB
inlawrev-3589	593	17	.	.	PUNCT
inlawrev-3589	594	1	nicholson	nicholson	PROPN
inlawrev-3589	594	2	,	,	PUNCT
inlawrev-3589	594	3	supra	supra	PROPN
inlawrev-3589	594	4	note	note	NOUN
inlawrev-3589	594	5	28	28	NUM
inlawrev-3589	594	6	.	.	PUNCT
inlawrev-3589	595	1	131	131	NUM
inlawrev-3589	595	2	.	.	PUNCT
inlawrev-3589	595	3	mark	mark	PROPN
inlawrev-3589	595	4	a.	a.	PROPN
inlawrev-3589	595	5	hall	hall	PROPN
inlawrev-3589	595	6	&	&	CCONJ
inlawrev-3589	595	7	john	john	PROPN
inlawrev-3589	595	8	d.	d.	PROPN
inlawrev-3589	595	9	colombo	colombo	PROPN
inlawrev-3589	595	10	,	,	PUNCT
inlawrev-3589	595	11	the	the	DET
inlawrev-3589	595	12	donative	donative	ADJ
inlawrev-3589	595	13	theory	theory	NOUN
inlawrev-3589	595	14	of	of	ADP
inlawrev-3589	595	15	the	the	DET
inlawrev-3589	595	16	charitable	charitable	ADJ
inlawrev-3589	595	17	tax	tax	NOUN
inlawrev-3589	595	18	exemption	exemption	NOUN
inlawrev-3589	595	19	,	,	PUNCT
inlawrev-3589	595	20	52	52	NUM
inlawrev-3589	595	21	ohio	ohio	PROPN
inlawrev-3589	595	22	st	st	PROPN
inlawrev-3589	595	23	.	.	PROPN
inlawrev-3589	595	24	l.j	l.j	PROPN
inlawrev-3589	595	25	.	.	PROPN
inlawrev-3589	595	26	1379	1379	NUM
inlawrev-3589	595	27	,	,	PUNCT
inlawrev-3589	595	28	1426	1426	NUM
inlawrev-3589	595	29	(	(	PUNCT
inlawrev-3589	595	30	1991	1991	NUM
inlawrev-3589	595	31	)	)	PUNCT
inlawrev-3589	595	32	.	.	PUNCT
inlawrev-3589	596	1	2003	2003	NUM
inlawrev-3589	596	2	]	]	PUNCT
inlawrev-3589	596	3	income	income	NOUN
inlawrev-3589	596	4	tax	tax	NOUN
inlawrev-3589	596	5	as	as	ADP
inlawrev-3589	596	6	implicit	implicit	ADJ
inlawrev-3589	596	7	insurance	insurance	NOUN
inlawrev-3589	596	8	445	445	NUM
inlawrev-3589	596	9	income	income	NOUN
inlawrev-3589	596	10	for	for	ADP
inlawrev-3589	596	11	tax	tax	NOUN
inlawrev-3589	596	12	purposes	purpose	NOUN
inlawrev-3589	596	13	,	,	PUNCT
inlawrev-3589	596	14	but	but	CCONJ
inlawrev-3589	596	15	rather	rather	ADV
inlawrev-3589	596	16	are	be	AUX
inlawrev-3589	596	17	designed	design	VERB
inlawrev-3589	596	18	to	to	PART
inlawrev-3589	596	19	alter	alter	VERB
inlawrev-3589	596	20	behavior	behavior	NOUN
inlawrev-3589	596	21	in	in	ADP
inlawrev-3589	596	22	some	some	DET
inlawrev-3589	596	23	ostensibly	ostensibly	ADV
inlawrev-3589	596	24	positive	positive	ADJ
inlawrev-3589	596	25	way	way	NOUN
inlawrev-3589	596	26	.	.	PUNCT
inlawrev-3589	597	1	this	this	PRON
inlawrev-3589	597	2	is	be	AUX
inlawrev-3589	597	3	a	a	DET
inlawrev-3589	597	4	budget	budget	NOUN
inlawrev-3589	597	5	prepared	prepare	VERB
inlawrev-3589	597	6	each	each	DET
inlawrev-3589	597	7	year	year	NOUN
inlawrev-3589	597	8	.	.	PUNCT
inlawrev-3589	598	1	both	both	CCONJ
inlawrev-3589	598	2	the	the	DET
inlawrev-3589	598	3	joint	joint	ADJ
inlawrev-3589	598	4	committee	committee	NOUN
inlawrev-3589	598	5	on	on	ADP
inlawrev-3589	598	6	taxation	taxation	NOUN
inlawrev-3589	598	7	and	and	CCONJ
inlawrev-3589	598	8	the	the	DET
inlawrev-3589	598	9	office	office	NOUN
inlawrev-3589	598	10	ofmanagement	ofmanagement	NOUN
inlawrev-3589	598	11	and	and	CCONJ
inlawrev-3589	598	12	budget	budget	NOUN
inlawrev-3589	598	13	prepare	prepare	VERB
inlawrev-3589	598	14	their	their	PRON
inlawrev-3589	598	15	own	own	ADJ
inlawrev-3589	598	16	versions	version	NOUN
inlawrev-3589	598	17	of	of	ADP
inlawrev-3589	598	18	this	this	DET
inlawrev-3589	598	19	budget	budget	NOUN
inlawrev-3589	598	20	.	.	PUNCT
inlawrev-3589	599	1	by	by	ADP
inlawrev-3589	599	2	including	include	VERB
inlawrev-3589	599	3	the	the	DET
inlawrev-3589	599	4	expenses	expense	NOUN
inlawrev-3589	599	5	of	of	ADP
inlawrev-3589	599	6	terrorism	terrorism	NOUN
inlawrev-3589	599	7	within	within	ADP
inlawrev-3589	599	8	the	the	DET
inlawrev-3589	599	9	budget	budget	NOUN
inlawrev-3589	599	10	,	,	PUNCT
inlawrev-3589	599	11	the	the	DET
inlawrev-3589	599	12	expenses	expense	NOUN
inlawrev-3589	599	13	of	of	ADP
inlawrev-3589	599	14	providing	provide	VERB
inlawrev-3589	599	15	defense	defense	NOUN
inlawrev-3589	599	16	against	against	ADP
inlawrev-3589	599	17	terrorism	terrorism	NOUN
inlawrev-3589	599	18	can	can	AUX
inlawrev-3589	599	19	be	be	AUX
inlawrev-3589	599	20	directly	directly	ADV
inlawrev-3589	599	21	compared	compare	VERB
inlawrev-3589	599	22	,	,	PUNCT
inlawrev-3589	599	23	and	and	CCONJ
inlawrev-3589	599	24	it	it	PRON
inlawrev-3589	599	25	will	will	AUX
inlawrev-3589	599	26	be	be	AUX
inlawrev-3589	599	27	more	more	ADV
inlawrev-3589	599	28	clear	clear	ADJ
inlawrev-3589	599	29	how	how	SCONJ
inlawrev-3589	599	30	to	to	PART
inlawrev-3589	599	31	reach	reach	VERB
inlawrev-3589	599	32	an	an	DET
inlawrev-3589	599	33	optimal	optimal	ADJ
inlawrev-3589	599	34	defense	defense	NOUN
inlawrev-3589	599	35	.	.	PUNCT
inlawrev-3589	600	1	currently	currently	ADV
inlawrev-3589	600	2	,	,	PUNCT
inlawrev-3589	600	3	only	only	ADV
inlawrev-3589	600	4	the	the	DET
inlawrev-3589	600	5	costs	cost	NOUN
inlawrev-3589	600	6	ofproviding	ofprovide	VERB
inlawrev-3589	600	7	the	the	DET
inlawrev-3589	600	8	defense	defense	NOUN
inlawrev-3589	600	9	are	be	AUX
inlawrev-3589	600	10	included	include	VERB
inlawrev-3589	600	11	in	in	ADP
inlawrev-3589	600	12	the	the	DET
inlawrev-3589	600	13	process	process	NOUN
inlawrev-3589	600	14	.	.	PUNCT
inlawrev-3589	601	1	second	second	ADJ
inlawrev-3589	601	2	,	,	PUNCT
inlawrev-3589	601	3	these	these	DET
inlawrev-3589	601	4	expenses	expense	NOUN
inlawrev-3589	601	5	will	will	AUX
inlawrev-3589	601	6	be	be	AUX
inlawrev-3589	601	7	included	include	VERB
inlawrev-3589	601	8	in	in	ADP
inlawrev-3589	601	9	budget	budget	NOUN
inlawrev-3589	601	10	negotiations	negotiation	NOUN
inlawrev-3589	601	11	and	and	CCONJ
inlawrev-3589	601	12	the	the	DET
inlawrev-3589	601	13	total	total	ADJ
inlawrev-3589	601	14	amount	amount	NOUN
inlawrev-3589	601	15	government	government	NOUN
inlawrev-3589	601	16	can	can	AUX
inlawrev-3589	601	17	spend	spend	VERB
inlawrev-3589	601	18	on	on	ADP
inlawrev-3589	601	19	other	other	ADJ
inlawrev-3589	601	20	projects	project	NOUN
inlawrev-3589	601	21	without	without	ADP
inlawrev-3589	601	22	raising	raise	VERB
inlawrev-3589	601	23	taxes	taxis	NOUN
inlawrev-3589	601	24	will	will	AUX
inlawrev-3589	601	25	be	be	AUX
inlawrev-3589	601	26	limited	limit	VERB
inlawrev-3589	601	27	.	.	PUNCT
inlawrev-3589	602	1	as	as	SCONJ
inlawrev-3589	602	2	discussed	discuss	VERB
inlawrev-3589	602	3	earlier	early	ADV
inlawrev-3589	602	4	,	,	PUNCT
inlawrev-3589	602	5	forcing	force	VERB
inlawrev-3589	602	6	decisionmakers	decisionmaker	NOUN
inlawrev-3589	602	7	to	to	PART
inlawrev-3589	602	8	face	face	VERB
inlawrev-3589	602	9	more	more	ADJ
inlawrev-3589	602	10	of	of	ADP
inlawrev-3589	602	11	the	the	DET
inlawrev-3589	602	12	costs	cost	NOUN
inlawrev-3589	602	13	of	of	ADP
inlawrev-3589	602	14	terrorism	terrorism	NOUN
inlawrev-3589	602	15	makes	make	VERB
inlawrev-3589	602	16	them	they	PRON
inlawrev-3589	602	17	more	more	ADV
inlawrev-3589	602	18	likely	likely	ADJ
inlawrev-3589	602	19	to	to	PART
inlawrev-3589	602	20	provide	provide	VERB
inlawrev-3589	602	21	a	a	DET
inlawrev-3589	602	22	level	level	NOUN
inlawrev-3589	602	23	of	of	ADP
inlawrev-3589	602	24	security	security	NOUN
inlawrev-3589	602	25	closer	close	ADV
inlawrev-3589	602	26	to	to	ADP
inlawrev-3589	602	27	the	the	DET
inlawrev-3589	602	28	optimum	optimum	NOUN
inlawrev-3589	602	29	.	.	PUNCT
inlawrev-3589	603	1	^^^	^^^	NOUN
inlawrev-3589	603	2	there	there	PRON
inlawrev-3589	603	3	are	be	VERB
inlawrev-3589	603	4	at	at	ADV
inlawrev-3589	603	5	least	least	ADJ
inlawrev-3589	603	6	three	three	NUM
inlawrev-3589	603	7	ways	way	NOUN
inlawrev-3589	603	8	for	for	SCONJ
inlawrev-3589	603	9	governmental	governmental	ADJ
inlawrev-3589	603	10	decision	decision	NOUN
inlawrev-3589	603	11	-	-	PUNCT
inlawrev-3589	603	12	makers	maker	NOUN
inlawrev-3589	603	13	to	to	PART
inlawrev-3589	603	14	face	face	VERB
inlawrev-3589	603	15	more	more	ADJ
inlawrev-3589	603	16	of	of	ADP
inlawrev-3589	603	17	these	these	DET
inlawrev-3589	603	18	costs	cost	NOUN
inlawrev-3589	603	19	.	.	PUNCT
inlawrev-3589	604	1	first	first	ADV
inlawrev-3589	604	2	,	,	PUNCT
inlawrev-3589	604	3	as	as	SCONJ
inlawrev-3589	604	4	discussed	discuss	VERB
inlawrev-3589	604	5	in	in	ADP
inlawrev-3589	604	6	part	part	NOUN
inlawrev-3589	604	7	ii	ii	PROPN
inlawrev-3589	604	8	,	,	PUNCT
inlawrev-3589	604	9	because	because	SCONJ
inlawrev-3589	604	10	the	the	DET
inlawrev-3589	604	11	tax	tax	NOUN
inlawrev-3589	604	12	system	system	NOUN
inlawrev-3589	604	13	currently	currently	ADV
inlawrev-3589	604	14	treats	treat	VERB
inlawrev-3589	604	15	losses	loss	NOUN
inlawrev-3589	604	16	disadvantageously	disadvantageously	ADV
inlawrev-3589	604	17	as	as	SCONJ
inlawrev-3589	604	18	compared	compare	VERB
inlawrev-3589	604	19	to	to	ADP
inlawrev-3589	604	20	income	income	NOUN
inlawrev-3589	604	21	,	,	PUNCT
inlawrev-3589	604	22	insurance	insurance	NOUN
inlawrev-3589	604	23	companies	company	NOUN
inlawrev-3589	604	24	should	should	AUX
inlawrev-3589	604	25	be	be	AUX
inlawrev-3589	604	26	allowed	allow	VERB
inlawrev-3589	604	27	to	to	PART
inlawrev-3589	604	28	more	more	ADV
inlawrev-3589	604	29	fully	fully	ADV
inlawrev-3589	604	30	utilize	utilize	VERB
inlawrev-3589	604	31	the	the	DET
inlawrev-3589	604	32	losses	loss	NOUN
inlawrev-3589	604	33	which	which	PRON
inlawrev-3589	604	34	are	be	AUX
inlawrev-3589	604	35	generated	generate	VERB
inlawrev-3589	604	36	from	from	ADP
inlawrev-3589	604	37	catastrophic	catastrophic	ADJ
inlawrev-3589	604	38	events	event	NOUN
inlawrev-3589	604	39	.	.	PUNCT
inlawrev-3589	605	1	there	there	PRON
inlawrev-3589	605	2	are	be	VERB
inlawrev-3589	605	3	a	a	DET
inlawrev-3589	605	4	number	number	NOUN
inlawrev-3589	605	5	ways	way	NOUN
inlawrev-3589	605	6	to	to	PART
inlawrev-3589	605	7	accomplish	accomplish	VERB
inlawrev-3589	605	8	this.^	this.^	NOUN
inlawrev-3589	605	9	"	"	PUNCT
inlawrev-3589	605	10	the	the	DET
inlawrev-3589	605	11	most	most	ADV
inlawrev-3589	605	12	commonly	commonly	ADV
inlawrev-3589	605	13	discussed	discuss	VERB
inlawrev-3589	605	14	methods	method	NOUN
inlawrev-3589	605	15	involve	involve	VERB
inlawrev-3589	605	16	unlimited	unlimited	ADJ
inlawrev-3589	605	17	ability	ability	NOUN
inlawrev-3589	605	18	to	to	PART
inlawrev-3589	605	19	carry	carry	VERB
inlawrev-3589	605	20	losses	loss	NOUN
inlawrev-3589	605	21	back	back	ADV
inlawrev-3589	605	22	to	to	ADP
inlawrev-3589	605	23	earlier	early	ADJ
inlawrev-3589	605	24	years	year	NOUN
inlawrev-3589	605	25	,	,	PUNCT
inlawrev-3589	605	26	'	'	PUNCT
inlawrev-3589	605	27	^	^	NUM
inlawrev-3589	605	28	*	*	PUNCT
inlawrev-3589	605	29	the	the	DET
inlawrev-3589	605	30	government	government	NOUN
inlawrev-3589	605	31	paying	pay	VERB
inlawrev-3589	605	32	interest	interest	NOUN
inlawrev-3589	605	33	on	on	ADP
inlawrev-3589	605	34	loss	loss	NOUN
inlawrev-3589	605	35	carryforwards	carryforward	NOUN
inlawrev-3589	605	36	,	,	PUNCT
inlawrev-3589	605	37	or	or	CCONJ
inlawrev-3589	605	38	allowing	allow	VERB
inlawrev-3589	605	39	tax	tax	NOUN
inlawrev-3589	605	40	credits	credit	NOUN
inlawrev-3589	605	41	for	for	ADP
inlawrev-3589	605	42	losses	loss	NOUN
inlawrev-3589	605	43	.	.	PUNCT
inlawrev-3589	606	1	a	a	DET
inlawrev-3589	606	2	second	second	ADJ
inlawrev-3589	606	3	way	way	NOUN
inlawrev-3589	606	4	would	would	AUX
inlawrev-3589	606	5	be	be	AUX
inlawrev-3589	606	6	to	to	PART
inlawrev-3589	606	7	codify	codify	VERB
inlawrev-3589	606	8	special	special	ADJ
inlawrev-3589	606	9	benefits	benefit	NOUN
inlawrev-3589	606	10	for	for	ADP
inlawrev-3589	606	11	victims	victim	NOUN
inlawrev-3589	606	12	of	of	ADP
inlawrev-3589	606	13	terrorist	terrorist	ADJ
inlawrev-3589	606	14	attacks	attack	NOUN
inlawrev-3589	606	15	.	.	PUNCT
inlawrev-3589	607	1	this	this	PRON
inlawrev-3589	607	2	will	will	AUX
inlawrev-3589	607	3	result	result	VERB
inlawrev-3589	607	4	in	in	ADP
inlawrev-3589	607	5	lower	low	ADJ
inlawrev-3589	607	6	taxes	taxis	NOUN
inlawrev-3589	607	7	to	to	ADP
inlawrev-3589	607	8	insurance	insurance	NOUN
inlawrev-3589	607	9	companies	company	NOUN
inlawrev-3589	607	10	and	and	CCONJ
inlawrev-3589	607	11	higher	high	ADJ
inlawrev-3589	607	12	costs	cost	NOUN
inlawrev-3589	607	13	to	to	ADP
inlawrev-3589	607	14	government	government	NOUN
inlawrev-3589	607	15	.	.	PUNCT
inlawrev-3589	608	1	these	these	DET
inlawrev-3589	608	2	benefits	benefit	NOUN
inlawrev-3589	608	3	would	would	AUX
inlawrev-3589	608	4	increase	increase	VERB
inlawrev-3589	608	5	the	the	DET
inlawrev-3589	608	6	costs	cost	NOUN
inlawrev-3589	608	7	of	of	ADP
inlawrev-3589	608	8	terrorist	terrorist	ADJ
inlawrev-3589	608	9	events	event	NOUN
inlawrev-3589	608	10	and	and	CCONJ
inlawrev-3589	608	11	cause	cause	VERB
inlawrev-3589	608	12	decisionmakers	decisionmaker	NOUN
inlawrev-3589	608	13	to	to	PART
inlawrev-3589	608	14	devote	devote	VERB
inlawrev-3589	608	15	more	more	ADJ
inlawrev-3589	608	16	resources	resource	NOUN
inlawrev-3589	608	17	to	to	ADP
inlawrev-3589	608	18	defending	defend	VERB
inlawrev-3589	608	19	against	against	ADP
inlawrev-3589	608	20	terrorism	terrorism	NOUN
inlawrev-3589	608	21	.	.	PUNCT
inlawrev-3589	609	1	third	third	ADV
inlawrev-3589	609	2	,	,	PUNCT
inlawrev-3589	609	3	amounts	amount	VERB
inlawrev-3589	609	4	expended	expend	VERB
inlawrev-3589	609	5	on	on	ADP
inlawrev-3589	609	6	security	security	NOUN
inlawrev-3589	609	7	to	to	PART
inlawrev-3589	609	8	protect	protect	VERB
inlawrev-3589	609	9	against	against	ADP
inlawrev-3589	609	10	terrorism	terrorism	NOUN
inlawrev-3589	609	11	should	should	AUX
inlawrev-3589	609	12	be	be	AUX
inlawrev-3589	609	13	given	give	VERB
inlawrev-3589	609	14	a	a	DET
inlawrev-3589	609	15	tax	tax	NOUN
inlawrev-3589	609	16	preference	preference	NOUN
inlawrev-3589	609	17	,	,	PUNCT
inlawrev-3589	609	18	either	either	CCONJ
inlawrev-3589	609	19	by	by	ADP
inlawrev-3589	609	20	a	a	DET
inlawrev-3589	609	21	credit	credit	NOUN
inlawrev-3589	609	22	which	which	PRON
inlawrev-3589	609	23	exceeds	exceed	VERB
inlawrev-3589	609	24	the	the	DET
inlawrev-3589	609	25	tax	tax	NOUN
inlawrev-3589	609	26	rate	rate	NOUN
inlawrev-3589	609	27	multiplied	multiply	VERB
inlawrev-3589	609	28	by	by	ADP
inlawrev-3589	609	29	the	the	DET
inlawrev-3589	609	30	amount	amount	NOUN
inlawrev-3589	609	31	ofthe	ofthe	ADJ
inlawrev-3589	609	32	expense	expense	NOUN
inlawrev-3589	609	33	or	or	CCONJ
inlawrev-3589	609	34	by	by	ADP
inlawrev-3589	609	35	other	other	ADJ
inlawrev-3589	609	36	means	mean	NOUN
inlawrev-3589	609	37	.	.	PUNCT
inlawrev-3589	610	1	in	in	ADP
inlawrev-3589	610	2	so	so	ADV
inlawrev-3589	610	3	doing	do	VERB
inlawrev-3589	610	4	,	,	PUNCT
inlawrev-3589	610	5	we	we	PRON
inlawrev-3589	610	6	need	need	VERB
inlawrev-3589	610	7	to	to	PART
inlawrev-3589	610	8	be	be	AUX
inlawrev-3589	610	9	careful	careful	ADJ
inlawrev-3589	610	10	not	not	PART
inlawrev-3589	610	11	to	to	PART
inlawrev-3589	610	12	distort	distort	VERB
inlawrev-3589	610	13	decisions	decision	NOUN
inlawrev-3589	610	14	on	on	ADP
inlawrev-3589	610	15	how	how	SCONJ
inlawrev-3589	610	16	to	to	PART
inlawrev-3589	610	17	provide	provide	VERB
inlawrev-3589	610	18	security	security	NOUN
inlawrev-3589	610	19	(	(	PUNCT
inlawrev-3589	610	20	e.g.	e.g.	ADV
inlawrev-3589	610	21	,	,	PUNCT
inlawrev-3589	610	22	capital	capital	NOUN
inlawrev-3589	610	23	intensive	intensive	ADJ
inlawrev-3589	610	24	vs.	vs.	ADP
inlawrev-3589	610	25	labor	labor	NOUN
inlawrev-3589	610	26	intensive	intensive	ADJ
inlawrev-3589	610	27	)	)	PUNCT
inlawrev-3589	610	28	.	.	PUNCT
inlawrev-3589	611	1	one	one	NUM
inlawrev-3589	611	2	way	way	NOUN
inlawrev-3589	611	3	to	to	PART
inlawrev-3589	611	4	insure	insure	VERB
inlawrev-3589	611	5	this	this	PRON
inlawrev-3589	611	6	would	would	AUX
inlawrev-3589	611	7	be	be	AUX
inlawrev-3589	611	8	to	to	PART
inlawrev-3589	611	9	offer	offer	VERB
inlawrev-3589	611	10	in	in	ADP
inlawrev-3589	611	11	addition	addition	NOUN
inlawrev-3589	611	12	to	to	ADP
inlawrev-3589	611	13	the	the	DET
inlawrev-3589	611	14	deductibility	deductibility	NOUN
inlawrev-3589	611	15	of	of	ADP
inlawrev-3589	611	16	these	these	DET
inlawrev-3589	611	17	expenses	expense	NOUN
inlawrev-3589	611	18	,	,	PUNCT
inlawrev-3589	611	19	a	a	DET
inlawrev-3589	611	20	credit	credit	NOUN
inlawrev-3589	611	21	for	for	ADP
inlawrev-3589	611	22	these	these	DET
inlawrev-3589	611	23	expenses	expense	NOUN
inlawrev-3589	611	24	of	of	ADP
inlawrev-3589	611	25	40	40	NUM
inlawrev-3589	611	26	%	%	NOUN
inlawrev-3589	611	27	.	.	PUNCT
inlawrev-3589	612	1	this	this	DET
inlawrev-3589	612	2	rate	rate	NOUN
inlawrev-3589	612	3	is	be	AUX
inlawrev-3589	612	4	greater	great	ADJ
inlawrev-3589	612	5	than	than	ADP
inlawrev-3589	612	6	the	the	DET
inlawrev-3589	612	7	current	current	ADJ
inlawrev-3589	612	8	after	after	ADP
inlawrev-3589	612	9	-	-	PUNCT
inlawrev-3589	612	10	tax	tax	NOUN
inlawrev-3589	612	11	value	value	NOUN
inlawrev-3589	612	12	of	of	ADP
inlawrev-3589	612	13	the	the	DET
inlawrev-3589	612	14	deduction	deduction	NOUN
inlawrev-3589	612	15	for	for	ADP
inlawrev-3589	612	16	such	such	ADJ
inlawrev-3589	612	17	expenses	expense	NOUN
inlawrev-3589	612	18	(	(	PUNCT
inlawrev-3589	612	19	35	35	NUM
inlawrev-3589	612	20	%	%	NOUN
inlawrev-3589	612	21	for	for	ADP
inlawrev-3589	612	22	corporations	corporation	NOUN
inlawrev-3589	612	23	)	)	PUNCT
inlawrev-3589	612	24	.	.	PUNCT
inlawrev-3589	613	1	one	one	PRON
inlawrev-3589	613	2	has	have	VERB
inlawrev-3589	613	3	to	to	PART
inlawrev-3589	613	4	note	note	VERB
inlawrev-3589	613	5	that	that	SCONJ
inlawrev-3589	613	6	the	the	DET
inlawrev-3589	613	7	optimal	optimal	ADJ
inlawrev-3589	613	8	level	level	NOUN
inlawrev-3589	613	9	of	of	ADP
inlawrev-3589	613	10	this	this	DET
inlawrev-3589	613	11	credit	credit	NOUN
inlawrev-3589	613	12	is	be	AUX
inlawrev-3589	613	13	ambiguous	ambiguous	ADJ
inlawrev-3589	613	14	.	.	PUNCT
inlawrev-3589	614	1	conclusion	conclusion	NOUN
inlawrev-3589	614	2	by	by	ADP
inlawrev-3589	614	3	providing	provide	VERB
inlawrev-3589	614	4	additional	additional	ADJ
inlawrev-3589	614	5	compensation	compensation	NOUN
inlawrev-3589	614	6	to	to	ADP
inlawrev-3589	614	7	victims	victim	NOUN
inlawrev-3589	614	8	of	of	ADP
inlawrev-3589	614	9	terrorism	terrorism	NOUN
inlawrev-3589	614	10	,	,	PUNCT
inlawrev-3589	614	11	the	the	DET
inlawrev-3589	614	12	u.s	u.s	PROPN
inlawrev-3589	614	13	.	.	PROPN
inlawrev-3589	614	14	tax	tax	NOUN
inlawrev-3589	614	15	rules	rule	NOUN
inlawrev-3589	614	16	can	can	AUX
inlawrev-3589	614	17	significantly	significantly	ADV
inlawrev-3589	614	18	improve	improve	VERB
inlawrev-3589	614	19	the	the	DET
inlawrev-3589	614	20	efficiency	efficiency	NOUN
inlawrev-3589	614	21	of	of	ADP
inlawrev-3589	614	22	both	both	CCONJ
inlawrev-3589	614	23	the	the	DET
inlawrev-3589	614	24	tax	tax	NOUN
inlawrev-3589	614	25	system	system	NOUN
inlawrev-3589	614	26	and	and	CCONJ
inlawrev-3589	614	27	the	the	DET
inlawrev-3589	614	28	entire	entire	ADJ
inlawrev-3589	614	29	u.s	u.s	PROPN
inlawrev-3589	614	30	.	.	PROPN
inlawrev-3589	614	31	economy	economy	NOUN
inlawrev-3589	614	32	.	.	PUNCT
inlawrev-3589	615	1	incorporating	incorporate	VERB
inlawrev-3589	615	2	the	the	DET
inlawrev-3589	615	3	costs	cost	NOUN
inlawrev-3589	615	4	of	of	ADP
inlawrev-3589	615	5	terrorism	terrorism	NOUN
inlawrev-3589	615	6	can	can	AUX
inlawrev-3589	615	7	help	help	VERB
inlawrev-3589	615	8	to	to	PART
inlawrev-3589	615	9	provide	provide	VERB
inlawrev-3589	615	10	correct	correct	ADJ
inlawrev-3589	615	11	incentives	incentive	NOUN
inlawrev-3589	615	12	for	for	ADP
inlawrev-3589	615	13	individuals	individual	NOUN
inlawrev-3589	615	14	,	,	PUNCT
inlawrev-3589	615	15	corporations	corporation	NOUN
inlawrev-3589	615	16	,	,	PUNCT
inlawrev-3589	615	17	most	most	ADV
inlawrev-3589	615	18	importantly	importantly	ADV
inlawrev-3589	615	19	,	,	PUNCT
inlawrev-3589	615	20	governmental	governmental	ADJ
inlawrev-3589	615	21	decisionmakers	decisionmaker	NOUN
inlawrev-3589	615	22	who	who	PRON
inlawrev-3589	615	23	are	be	AUX
inlawrev-3589	615	24	responsible	responsible	ADJ
inlawrev-3589	615	25	for	for	ADP
inlawrev-3589	615	26	the	the	DET
inlawrev-3589	615	27	national	national	PROPN
inlawrev-3589	615	28	defense	defense	PROPN
inlawrev-3589	615	29	budget	budget	NOUN
inlawrev-3589	615	30	.	.	PUNCT
inlawrev-3589	616	1	at	at	ADP
inlawrev-3589	616	2	present	present	ADJ
inlawrev-3589	616	3	,	,	PUNCT
inlawrev-3589	616	4	the	the	DET
inlawrev-3589	616	5	costs	cost	NOUN
inlawrev-3589	616	6	ofterrorism	ofterrorism	NOUN
inlawrev-3589	616	7	are	be	AUX
inlawrev-3589	616	8	allocated	allocate	VERB
inlawrev-3589	616	9	on	on	ADP
inlawrev-3589	616	10	an	an	DET
inlawrev-3589	616	11	adhoc	adhoc	NOUN
inlawrev-3589	616	12	basis	basis	NOUN
inlawrev-3589	616	13	,	,	PUNCT
inlawrev-3589	616	14	unsupported	unsupported	ADJ
inlawrev-3589	616	15	by	by	ADP
inlawrev-3589	616	16	principled	principled	ADJ
inlawrev-3589	616	17	economic	economic	ADJ
inlawrev-3589	616	18	theory	theory	NOUN
inlawrev-3589	616	19	.	.	PUNCT
inlawrev-3589	617	1	132	132	NUM
inlawrev-3589	617	2	.	.	PUNCT
inlawrev-3589	618	1	5ee	5ee	ADJ
inlawrev-3589	618	2	discussion	discussion	NOUN
inlawrev-3589	618	3	5«/?ra	5«/?ra	NUM
inlawrev-3589	618	4	part	part	NOUN
inlawrev-3589	618	5	iii.a	iii.a	PROPN
inlawrev-3589	618	6	133	133	NUM
inlawrev-3589	618	7	.	.	PUNCT
inlawrev-3589	619	1	for	for	ADP
inlawrev-3589	619	2	a	a	DET
inlawrev-3589	619	3	further	further	ADJ
inlawrev-3589	619	4	discussion	discussion	NOUN
inlawrev-3589	619	5	,	,	PUNCT
inlawrev-3589	619	6	see	see	VERB
inlawrev-3589	619	7	majd	majd	PROPN
inlawrev-3589	619	8	&	&	CCONJ
inlawrev-3589	619	9	myers	myers	PROPN
inlawrev-3589	619	10	,	,	PUNCT
inlawrev-3589	619	11	supra	supra	PROPN
inlawrev-3589	619	12	note	note	NOUN
inlawrev-3589	619	13	9	9	NUM
inlawrev-3589	619	14	1	1	NUM
inlawrev-3589	619	15	.	.	PUNCT
inlawrev-3589	619	16	1	1	NUM
inlawrev-3589	619	17	34	34	NUM
inlawrev-3589	619	18	.	.	PUNCT
inlawrev-3589	620	1	this	this	PRON
inlawrev-3589	620	2	allows	allow	VERB
inlawrev-3589	620	3	for	for	ADP
inlawrev-3589	620	4	a	a	DET
inlawrev-3589	620	5	higher	high	ADJ
inlawrev-3589	620	6	present	present	ADJ
inlawrev-3589	620	7	value	value	NOUN
inlawrev-3589	620	8	of	of	ADP
inlawrev-3589	620	9	these	these	DET
inlawrev-3589	620	10	losses	loss	NOUN
inlawrev-3589	620	11	,	,	PUNCT
inlawrev-3589	620	12	because	because	SCONJ
inlawrev-3589	620	13	it	it	PRON
inlawrev-3589	620	14	is	be	AUX
inlawrev-3589	620	15	more	more	ADV
inlawrev-3589	620	16	likely	likely	ADJ
inlawrev-3589	620	17	to	to	PART
inlawrev-3589	620	18	result	result	VERB
inlawrev-3589	620	19	in	in	ADP
inlawrev-3589	620	20	an	an	DET
inlawrev-3589	620	21	immediate	immediate	ADJ
inlawrev-3589	620	22	disbursement	disbursement	NOUN
inlawrev-3589	620	23	from	from	ADP
inlawrev-3589	620	24	the	the	DET
inlawrev-3589	620	25	government	government	NOUN
inlawrev-3589	620	26	.	.	PUNCT
inlawrev-3589	621	1	446	446	NUM
inlawrev-3589	621	2	indiana	indiana	PROPN
inlawrev-3589	621	3	law	law	PROPN
inlawrev-3589	621	4	review	review	NOUN
inlawrev-3589	622	1	[	[	X
inlawrev-3589	622	2	vol	vol	NOUN
inlawrev-3589	622	3	.	.	PUNCT
inlawrev-3589	622	4	36:425	36:425	NUM
inlawrev-3589	622	5	increasing	increase	VERB
inlawrev-3589	622	6	the	the	DET
inlawrev-3589	622	7	deductibility	deductibility	NOUN
inlawrev-3589	622	8	of	of	ADP
inlawrev-3589	622	9	losses	loss	NOUN
inlawrev-3589	622	10	for	for	ADP
inlawrev-3589	622	11	insurance	insurance	NOUN
inlawrev-3589	622	12	companies	company	NOUN
inlawrev-3589	622	13	will	will	AUX
inlawrev-3589	622	14	promote	promote	VERB
inlawrev-3589	622	15	higher	high	ADJ
inlawrev-3589	622	16	levels	level	NOUN
inlawrev-3589	622	17	of	of	ADP
inlawrev-3589	622	18	lower	low	ADJ
inlawrev-3589	622	19	-	-	PUNCT
inlawrev-3589	622	20	cost	cost	NOUN
inlawrev-3589	622	21	insurance	insurance	NOUN
inlawrev-3589	622	22	,	,	PUNCT
inlawrev-3589	622	23	as	as	ADV
inlawrev-3589	622	24	well	well	ADV
inlawrev-3589	622	25	as	as	ADP
inlawrev-3589	622	26	positive	positive	ADJ
inlawrev-3589	622	27	externalities	externality	NOUN
inlawrev-3589	622	28	such	such	ADJ
inlawrev-3589	622	29	as	as	ADP
inlawrev-3589	622	30	increased	increase	VERB
inlawrev-3589	622	31	levels	level	NOUN
inlawrev-3589	622	32	of	of	ADP
inlawrev-3589	622	33	security	security	NOUN
inlawrev-3589	622	34	against	against	ADP
inlawrev-3589	622	35	terrorism	terrorism	NOUN
inlawrev-3589	622	36	.	.	PUNCT
inlawrev-3589	623	1	moreover	moreover	ADV
inlawrev-3589	623	2	,	,	PUNCT
inlawrev-3589	623	3	increasing	increase	VERB
inlawrev-3589	623	4	the	the	DET
inlawrev-3589	623	5	deductibility	deductibility	NOUN
inlawrev-3589	623	6	of	of	ADP
inlawrev-3589	623	7	losses	loss	NOUN
inlawrev-3589	623	8	for	for	ADP
inlawrev-3589	623	9	all	all	DET
inlawrev-3589	623	10	u.s	u.s	PROPN
inlawrev-3589	623	11	.	.	PROPN
inlawrev-3589	623	12	corporations	corporation	NOUN
inlawrev-3589	623	13	will	will	AUX
inlawrev-3589	623	14	create	create	VERB
inlawrev-3589	623	15	positive	positive	ADJ
inlawrev-3589	623	16	externalities	externality	NOUN
inlawrev-3589	623	17	such	such	ADJ
inlawrev-3589	623	18	as	as	ADP
inlawrev-3589	623	19	increased	increase	VERB
inlawrev-3589	623	20	security	security	NOUN
inlawrev-3589	623	21	measures	measure	NOUN
inlawrev-3589	623	22	that	that	PRON
inlawrev-3589	623	23	will	will	AUX
inlawrev-3589	623	24	promote	promote	VERB
inlawrev-3589	623	25	an	an	DET
inlawrev-3589	623	26	optimal	optimal	ADJ
inlawrev-3589	623	27	level	level	NOUN
inlawrev-3589	623	28	ofsecurity	ofsecurity	NOUN
inlawrev-3589	623	29	for	for	ADP
inlawrev-3589	623	30	society	society	NOUN
inlawrev-3589	623	31	as	as	ADP
inlawrev-3589	623	32	a	a	DET
inlawrev-3589	623	33	whole	whole	NOUN
inlawrev-3589	623	34	.	.	PUNCT