id	sid	tid	token	lemma	pos
work_wnugj6km6bec5aado4tiqxv5uq	1	1	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	1	2	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	1	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	1	4	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	1	5	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	1	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	1	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	1	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	1	9	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	1	10	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	1	11	No	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	1	12	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	1	13	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	1	14	announce	announce	VB
work_wnugj6km6bec5aado4tiqxv5uq	1	15	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	1	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	1	17	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	1	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	1	19	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	1	20	rely	rely	VB
work_wnugj6km6bec5aado4tiqxv5uq	1	21	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	1	22	taxpayers’sense	taxpayers’sense	NN
work_wnugj6km6bec5aado4tiqxv5uq	1	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	1	24	duty	duty	NN
work_wnugj6km6bec5aado4tiqxv5uq	1	25	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	1	26	remit	remit	VB
work_wnugj6km6bec5aado4tiqxv5uq	1	27	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	1	28	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	1	29	owed	owe	VBN
work_wnugj6km6bec5aado4tiqxv5uq	1	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	2	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	2	2	dutiful	dutiful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	2	3	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	2	4	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	2	5	undoubtedlypay	undoubtedlypay	VB
work_wnugj6km6bec5aado4tiqxv5uq	2	6	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	2	7	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	2	8	owe	owe	VBP
work_wnugj6km6bec5aado4tiqxv5uq	2	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	2	10	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	2	11	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	2	12	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	2	13	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	2	14	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	2	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	3	1	Over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	3	2	time	time	NN
work_wnugj6km6bec5aado4tiqxv5uq	3	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	3	4	ranks	rank	NNS
work_wnugj6km6bec5aado4tiqxv5uq	3	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	3	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	3	7	dutiful	dutiful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	3	8	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	3	9	shrink	shrink	VB
work_wnugj6km6bec5aado4tiqxv5uq	3	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	3	11	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	3	12	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	3	13	see	see	VBP
work_wnugj6km6bec5aado4tiqxv5uq	3	14	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	3	15	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	3	16	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	3	17	being	be	VBG
work_wnugj6km6bec5aado4tiqxv5uq	3	18	taken	take	VBN
work_wnugj6km6bec5aado4tiqxv5uq	3	19	advantage	advantage	NN
work_wnugj6km6bec5aado4tiqxv5uq	3	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	3	21	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	3	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	3	23	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	3	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	4	1	Thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	4	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	4	3	paying	pay	VBG
work_wnugj6km6bec5aado4tiqxv5uq	4	4	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	4	5	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	4	6	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	4	7	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	4	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	4	9	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	4	10	responsibility	responsibility	NN
work_wnugj6km6bec5aado4tiqxv5uq	4	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	4	12	citizens	citizen	NNS
work_wnugj6km6bec5aado4tiqxv5uq	4	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	4	14	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	4	15	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	4	16	attendant	attendant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	4	17	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	4	18	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	4	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	5	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	5	2	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	5	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	5	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	5	5	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	5	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	5	7	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	5	8	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	5	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	5	10	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	5	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	5	12	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	5	13	exists	exist	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	5	14	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	5	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	5	16	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	5	17	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	5	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	6	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	6	2	history	history	NN
work_wnugj6km6bec5aado4tiqxv5uq	6	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	6	4	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	6	5	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	6	6	replete	replete	JJ
work_wnugj6km6bec5aado4tiqxv5uq	6	7	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	6	8	episodes	episode	NNS
work_wnugj6km6bec5aado4tiqxv5uq	6	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	6	10	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	6	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	6	12	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	6	13	notable	notable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	6	14	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	6	15	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	6	16	inventiveness	inventiveness	NN
work_wnugj6km6bec5aado4tiqxv5uq	6	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	7	1	During	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	7	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	7	3	third	third	JJ
work_wnugj6km6bec5aado4tiqxv5uq	7	4	century	century	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	7	6	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	7	7	wealthy	wealthy	JJ
work_wnugj6km6bec5aado4tiqxv5uq	7	8	Romans	Romans	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	7	9	buried	bury	VBD
work_wnugj6km6bec5aado4tiqxv5uq	7	10	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	7	11	jewelry	jewelry	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	12	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	7	13	stocks	stock	NNS
work_wnugj6km6bec5aado4tiqxv5uq	7	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	7	15	gold	gold	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	16	coin	coin	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	17	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	7	18	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	7	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	7	20	luxury	luxury	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	21	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	7	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	7	24	homeowners	homeowner	NNS
work_wnugj6km6bec5aado4tiqxv5uq	7	25	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	7	26	eighteenth	eighteenth	JJ
work_wnugj6km6bec5aado4tiqxv5uq	7	27	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	7	28	century	century	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	29	England	England	NNP
work_wnugj6km6bec5aado4tiqxv5uq	7	30	temporarily	temporarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	7	31	bricked	bricke	VBD
work_wnugj6km6bec5aado4tiqxv5uq	7	32	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	7	33	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	7	34	fireplaces	fireplace	NNS
work_wnugj6km6bec5aado4tiqxv5uq	7	35	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	7	36	escape	escape	VB
work_wnugj6km6bec5aado4tiqxv5uq	7	37	notice	notice	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	38	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	7	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	7	40	hearth	hearth	NNP
work_wnugj6km6bec5aado4tiqxv5uq	7	41	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	42	collector	collector	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	43	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	7	44	Webber	Webber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	7	45	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	7	46	Wildavsky	Wildavsky	NNP
work_wnugj6km6bec5aado4tiqxv5uq	7	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	7	48	1986	1986	CD
work_wnugj6km6bec5aado4tiqxv5uq	7	49	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	7	50	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	7	51	141	141	CD
work_wnugj6km6bec5aado4tiqxv5uq	7	52	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	7	53	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	8	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	8	2	essay	essay	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	3	reviews	review	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	8	4	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	8	5	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	8	6	known	know	VBN
work_wnugj6km6bec5aado4tiqxv5uq	8	7	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	8	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	8	9	magnitude	magnitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	8	11	nature	nature	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	8	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	8	14	determi-	determi-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	8	15	nants	nant	NNS
work_wnugj6km6bec5aado4tiqxv5uq	8	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	8	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	18	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	8	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	8	21	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	8	22	emphasis	emphasis	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	23	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	8	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	8	25	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	8	26	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	8	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	9	1	Alm	Alm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	3	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	9	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	9	6	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	9	8	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	9	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	9	11	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	12	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	13	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	9	14	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	9	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	9	17	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	9	19	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	9	20	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	21	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	9	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	9	23	offer	offer	VBP
work_wnugj6km6bec5aado4tiqxv5uq	9	24	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	9	25	comprehensive	comprehensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	9	26	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	9	27	reviews	review	NNS
work_wnugj6km6bec5aado4tiqxv5uq	9	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	9	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	9	30	literature	literature	NN
work_wnugj6km6bec5aado4tiqxv5uq	9	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	10	1	It	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	10	2	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	10	3	places	place	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	10	4	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	10	5	informa-	informa-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	10	6	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	10	7	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	10	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	10	9	conceptual	conceptual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	10	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	10	11	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	10	12	context	context	NN
work_wnugj6km6bec5aado4tiqxv5uq	10	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	11	1	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	11	2	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	11	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	11	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	11	5	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	11	6	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	11	7	Determining	determine	VBG
work_wnugj6km6bec5aado4tiqxv5uq	11	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	11	9	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	11	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	11	11	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	11	12	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	11	13	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	11	14	straightforward	straightforward	JJ
work_wnugj6km6bec5aado4tiqxv5uq	11	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	11	16	obvious	obvious	JJ
work_wnugj6km6bec5aado4tiqxv5uq	11	17	reasons	reason	NNS
work_wnugj6km6bec5aado4tiqxv5uq	11	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	12	1	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	12	2	Would	Would	MD
work_wnugj6km6bec5aado4tiqxv5uq	12	3	you	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	12	4	answer	answer	VB
work_wnugj6km6bec5aado4tiqxv5uq	12	5	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	12	6	questions	question	NNS
work_wnugj6km6bec5aado4tiqxv5uq	12	7	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	12	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	12	9	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	12	10	honestly	honestly	RB
work_wnugj6km6bec5aado4tiqxv5uq	12	11	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	12	12	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	13	1	Because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	2	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	13	3	y	y	NN
work_wnugj6km6bec5aado4tiqxv5uq	13	4	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	5	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	13	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	13	8	Paul	Paul	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	9	W.	W.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	10	McCracken	McCracken	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	11	Collegiate	Collegiate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	12	Professor	Professor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	14	Business	Business	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	15	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	13	17	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	18	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	13	20	Professor	Professor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	22	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	13	24	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	13	25	Director	Director	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	13	28	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	30	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	31	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	32	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	33	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	34	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	13	35	University	University	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	13	37	Michigan	Michigan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	13	39	Ann	Ann	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	40	Arbor	Arbor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	41	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	13	42	Michigan	Michigan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	13	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	14	1	His	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	14	2	e	e	NN
work_wnugj6km6bec5aado4tiqxv5uq	14	3	-	-	NN
work_wnugj6km6bec5aado4tiqxv5uq	14	4	mail	mail	NN
work_wnugj6km6bec5aado4tiqxv5uq	14	5	address	address	NN
work_wnugj6km6bec5aado4tiqxv5uq	14	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	14	7	�	�	ADD
work_wnugj6km6bec5aado4tiqxv5uq	14	8	jslemrod@umich.edu	jslemrod@umich.edu	PRP
work_wnugj6km6bec5aado4tiqxv5uq	14	9	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	14	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	15	1	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	15	2	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	15	3	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	15	4	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	15	5	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	15	6	Volume	volume	NN
work_wnugj6km6bec5aado4tiqxv5uq	15	7	21	21	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	15	9	Number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	15	10	1—Winter	1—winter	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	11	2007—Pages	2007—pages	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	12	25	25	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	13	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	15	14	48	48	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	15	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	15	16	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	15	17	both	both	DT
work_wnugj6km6bec5aado4tiqxv5uq	15	18	personally	personally	RB
work_wnugj6km6bec5aado4tiqxv5uq	15	19	sensitive	sensitive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	15	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	15	21	potentially	potentially	RB
work_wnugj6km6bec5aado4tiqxv5uq	15	22	incriminating	incriminate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	15	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	15	24	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	15	25	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	15	26	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	15	27	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	15	28	vulnerable	vulnerable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	15	29	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	15	30	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	15	31	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	15	32	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	15	33	Baumeister	Baumeister	NNP
work_wnugj6km6bec5aado4tiqxv5uq	15	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	15	35	1982	1982	CD
work_wnugj6km6bec5aado4tiqxv5uq	15	36	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	15	37	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	16	1	Moreover	moreover	RB
work_wnugj6km6bec5aado4tiqxv5uq	16	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	16	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	16	4	divid-	divid-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	16	5	ing	ing	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	6	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	7	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	16	8	illegal	illegal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	16	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	10	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	16	12	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	16	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	14	avoidance	avoidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	16	15	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	16	16	blurry	blurry	JJ
work_wnugj6km6bec5aado4tiqxv5uq	16	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	17	1	Under	under	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	2	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	17	3	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	17	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	7	refers	refer	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	17	8	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	17	10	case	case	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	12	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	17	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	17	14	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	17	16	through	through	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	17	commission	commission	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	19	fraud	fraud	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	17	21	unlawfully	unlawfully	RB
work_wnugj6km6bec5aado4tiqxv5uq	17	22	pays	pay	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	17	23	less	less	JJR
work_wnugj6km6bec5aado4tiqxv5uq	17	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	25	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	17	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	17	27	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	17	28	mandates	mandate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	17	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	18	1	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	2	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	3	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	18	4	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	18	5	criminal	criminal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	18	6	offense	offense	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	7	under	under	IN
work_wnugj6km6bec5aado4tiqxv5uq	18	8	federal	federal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	18	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	18	10	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	11	statutes	statute	NNS
work_wnugj6km6bec5aado4tiqxv5uq	18	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	18	13	subjecting	subject	VBG
work_wnugj6km6bec5aado4tiqxv5uq	18	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	18	15	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	16	convicted	convict	VBN
work_wnugj6km6bec5aado4tiqxv5uq	18	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	18	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	18	19	prison	prison	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	20	sentence	sentence	NN
work_wnugj6km6bec5aado4tiqxv5uq	18	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	18	22	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	18	23	fine	fine	JJ
work_wnugj6km6bec5aado4tiqxv5uq	18	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	18	25	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	18	26	both	both	DT
work_wnugj6km6bec5aado4tiqxv5uq	18	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	19	1	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	19	2	overt	overt	JJ
work_wnugj6km6bec5aado4tiqxv5uq	19	3	act	act	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	19	5	necessary	necessary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	19	6	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	19	7	give	give	VB
work_wnugj6km6bec5aado4tiqxv5uq	19	8	rise	rise	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	9	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	19	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	19	11	crime	crime	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	19	13	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	15	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	16	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	19	17	therefore	therefore	RB
work_wnugj6km6bec5aado4tiqxv5uq	19	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	19	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	19	20	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	21	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	19	22	show	show	VB
work_wnugj6km6bec5aado4tiqxv5uq	19	23	willfulness	willfulness	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	24	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	19	25	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	19	26	affirmative	affirmative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	19	27	act	act	NN
work_wnugj6km6bec5aado4tiqxv5uq	19	28	intended	intend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	19	29	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	19	30	mislead	mislead	VB
work_wnugj6km6bec5aado4tiqxv5uq	19	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	20	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	20	2	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	3	understatement	understatement	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	20	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	20	6	however	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	20	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	20	8	inadvertent	inadvertent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	20	9	error	error	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	20	11	due	due	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	12	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	13	ignorance	ignorance	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	15	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	20	16	confusion	confusion	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	17	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	20	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	20	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	21	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	20	22	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	23	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	20	24	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	20	25	overpayment	overpayment	NN
work_wnugj6km6bec5aado4tiqxv5uq	20	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	20	27	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	20	28	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	20	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	21	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	21	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	21	3	theoretical	theoretical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	21	4	models	model	NNS
work_wnugj6km6bec5aado4tiqxv5uq	21	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	21	6	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	21	7	issue	issue	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	8	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	9	refer	refer	VBP
work_wnugj6km6bec5aado4tiqxv5uq	21	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	21	11	willful	willful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	21	12	understate-	understate-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	21	13	ment	ment	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	21	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	16	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	21	18	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	21	19	analyses	analysis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	21	20	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	21	21	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	22	precisely	precisely	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	23	identify	identify	VB
work_wnugj6km6bec5aado4tiqxv5uq	21	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	21	25	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	21	26	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	21	27	intent	intent	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	21	29	therefore	therefore	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	30	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	21	31	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	32	precisely	precisely	RB
work_wnugj6km6bec5aado4tiqxv5uq	21	33	separate	separate	VB
work_wnugj6km6bec5aado4tiqxv5uq	21	34	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	21	35	willful	willful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	21	36	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	21	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	21	38	inadvertent	inadvertent	NN
work_wnugj6km6bec5aado4tiqxv5uq	21	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	22	1	Nor	nor	CC
work_wnugj6km6bec5aado4tiqxv5uq	22	2	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	22	3	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	22	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	22	5	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	22	6	complicated	complicated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	22	7	areas	area	NNS
work_wnugj6km6bec5aado4tiqxv5uq	22	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	22	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	22	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	22	11	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	22	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	22	13	precisely	precisely	RB
work_wnugj6km6bec5aado4tiqxv5uq	22	14	distinguish	distinguish	VB
work_wnugj6km6bec5aado4tiqxv5uq	22	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	22	16	illegal	illegal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	22	17	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	22	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	22	19	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	22	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	23	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	3	review	review	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	23	5	intended	intend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	23	6	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	23	7	address	address	VB
work_wnugj6km6bec5aado4tiqxv5uq	23	8	willful	willful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	23	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	10	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	13	difficulty	difficulty	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	15	identifying	identify	VBG
work_wnugj6km6bec5aado4tiqxv5uq	23	16	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	17	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	23	19	reflected	reflect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	23	20	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	22	varying	varying	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	23	terms	term	NNS
work_wnugj6km6bec5aado4tiqxv5uq	23	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	23	25	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	23	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	27	analyses	analysis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	23	28	refer	refer	VBP
work_wnugj6km6bec5aado4tiqxv5uq	23	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	30	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	23	31	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	32	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	23	33	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	35	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	23	36	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	23	37	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	39	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	23	40	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	23	41	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	43	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	23	44	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	23	45	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	23	46	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	47	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	23	49	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	23	50	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	51	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	23	52	follows	follow	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	23	53	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	54	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	23	55	discussing	discuss	VBG
work_wnugj6km6bec5aado4tiqxv5uq	23	56	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	23	57	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	23	58	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	23	59	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	23	60	use	use	VBP
work_wnugj6km6bec5aado4tiqxv5uq	23	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	62	term	term	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	63	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	23	64	generated	generate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	23	65	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	66	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	23	67	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	23	68	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	23	69	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	23	70	use	use	VB
work_wnugj6km6bec5aado4tiqxv5uq	23	71	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	23	72	term	term	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	73	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	23	74	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	75	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	23	76	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	77	discussing	discuss	VBG
work_wnugj6km6bec5aado4tiqxv5uq	23	78	theoretical	theoretical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	23	79	treatments	treatment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	23	80	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	23	81	willful	willful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	23	82	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	23	83	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	24	1	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	2	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	3	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	4	Sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	24	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	6	Income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	7	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	24	8	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	24	9	careful	careful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	24	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	24	11	comprehensive	comprehensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	24	12	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	24	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	24	15	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	24	17	nature	nature	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	20	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	21	anywhere	anywhere	RB
work_wnugj6km6bec5aado4tiqxv5uq	24	22	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	24	24	world	world	NN
work_wnugj6km6bec5aado4tiqxv5uq	24	25	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	24	26	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	24	27	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	24	28	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	24	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	24	30	federal	federal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	24	31	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	24	32	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	24	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	24	34	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	35	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	36	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	37	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	38	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	24	39	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	24	40	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	24	41	oversees	oversee	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	24	42	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	25	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	25	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	3	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	25	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	5	beginning	begin	VBG
work_wnugj6km6bec5aado4tiqxv5uq	25	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	25	7	1979	1979	CD
work_wnugj6km6bec5aado4tiqxv5uq	25	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	9	periodically	periodically	RB
work_wnugj6km6bec5aado4tiqxv5uq	25	10	estimated	estimate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	25	11	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	25	12	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	25	13	calls	call	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	25	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	25	15	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	25	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	25	17	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	25	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	25	20	meaning	mean	VBG
work_wnugj6km6bec5aado4tiqxv5uq	25	21	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	25	22	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	25	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	25	24	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	25	25	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	25	26	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	25	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	28	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	25	29	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	25	30	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	25	31	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	25	32	voluntarily	voluntarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	25	33	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	25	34	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	25	35	timely	timely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	25	36	way	way	NN
work_wnugj6km6bec5aado4tiqxv5uq	25	37	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	25	38	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	39	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	40	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	25	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	25	42	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	43	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	44	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	45	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	46	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	25	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	48	2005b	2005b	NNS
work_wnugj6km6bec5aado4tiqxv5uq	25	49	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	50	2005d	2005d	CD
work_wnugj6km6bec5aado4tiqxv5uq	25	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	52	2005e	2005e	CD
work_wnugj6km6bec5aado4tiqxv5uq	25	53	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	25	54	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	25	55	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	25	56	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	26	1	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	26	2	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	26	3	provide	provide	VBP
work_wnugj6km6bec5aado4tiqxv5uq	26	4	separate	separate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	26	5	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	26	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	26	8	failure	failure	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	9	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	26	10	pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	26	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	26	12	proper	proper	JJ
work_wnugj6km6bec5aado4tiqxv5uq	26	13	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	16	due	due	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	18	nonfiling	nonfiling	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	19	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	26	20	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	23	due	due	JJ
work_wnugj6km6bec5aado4tiqxv5uq	26	24	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	25	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	26	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	26	27	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	26	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	26	29	nonpayment	nonpayment	JJ
work_wnugj6km6bec5aado4tiqxv5uq	26	30	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	26	31	late	late	JJ
work_wnugj6km6bec5aado4tiqxv5uq	26	32	payment	payment	NN
work_wnugj6km6bec5aado4tiqxv5uq	26	33	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	26	34	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	26	35	owed	owe	VBN
work_wnugj6km6bec5aado4tiqxv5uq	26	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	27	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	27	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	3	comes	come	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	27	4	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	27	5	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	6	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	27	7	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	8	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	9	combining	combine	VBG
work_wnugj6km6bec5aado4tiqxv5uq	27	10	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	11	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	27	13	program	program	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	15	random	random	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	16	intensive	intensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	17	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	27	19	originally	originally	RB
work_wnugj6km6bec5aado4tiqxv5uq	27	20	known	know	VBN
work_wnugj6km6bec5aado4tiqxv5uq	27	21	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	27	23	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	24	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	25	Measurement	Measurement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	26	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	27	28	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	27	29	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	27	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	27	31	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	32	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	33	obtained	obtain	VBN
work_wnugj6km6bec5aado4tiqxv5uq	27	34	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	35	ongoing	ongoing	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	36	enforce-	enforce-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	37	ment	ment	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	38	activities	activity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	39	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	27	40	special	special	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	41	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	42	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	43	particular	particular	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	44	sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	45	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	46	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	47	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	27	48	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	49	in-	in-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	50	stance	stance	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	27	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	27	53	tips	tip	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	54	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	27	55	cash	cash	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	56	earnings	earning	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	57	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	58	informal	informal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	59	suppliers	supplier	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	60	like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	61	nannies	nanny	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	62	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	27	63	house-	house-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	64	painters	painter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	27	65	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	27	66	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	27	67	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	27	68	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	27	69	difficult	difficult	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	70	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	27	71	uncover	uncover	VB
work_wnugj6km6bec5aado4tiqxv5uq	27	72	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	27	73	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	27	74	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	27	75	intensive	intensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	27	76	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	27	77	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	28	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	28	2	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	28	3	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	28	4	Measurement	Measurement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	28	5	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	28	6	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	28	7	consist	consist	VBP
work_wnugj6km6bec5aado4tiqxv5uq	28	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	28	9	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	28	10	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	28	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	28	12	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	28	13	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	28	14	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	28	15	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	28	16	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	28	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	28	18	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	28	19	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	28	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	28	21	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	28	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	28	23	examiner	examiner	NN
work_wnugj6km6bec5aado4tiqxv5uq	28	24	concluded	conclude	VBD
work_wnugj6km6bec5aado4tiqxv5uq	28	25	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	28	26	correct	correct	JJ
work_wnugj6km6bec5aado4tiqxv5uq	28	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	29	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	29	2	primary	primary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	29	3	purpose	purpose	NN
work_wnugj6km6bec5aado4tiqxv5uq	29	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	29	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	29	6	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	29	7	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	29	8	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	29	9	improve	improve	VB
work_wnugj6km6bec5aado4tiqxv5uq	29	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	29	11	process	process	NN
work_wnugj6km6bec5aado4tiqxv5uq	29	12	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	29	13	selecting	select	VBG
work_wnugj6km6bec5aado4tiqxv5uq	29	14	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	29	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	29	16	operational	operational	JJ
work_wnugj6km6bec5aado4tiqxv5uq	29	17	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	29	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	29	19	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	29	20	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	29	21	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	29	22	estimate	estimate	VB
work_wnugj6km6bec5aado4tiqxv5uq	29	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	29	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	29	25	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	29	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	30	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	30	2	program	program	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	4	random	random	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	5	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	6	began	begin	VBD
work_wnugj6km6bec5aado4tiqxv5uq	30	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	8	1963	1963	CD
work_wnugj6km6bec5aado4tiqxv5uq	30	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	30	10	lasted	last	VBD
work_wnugj6km6bec5aado4tiqxv5uq	30	11	until	until	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	12	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	30	13	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	30	14	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	30	15	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	30	16	cancelled	cancel	VBN
work_wnugj6km6bec5aado4tiqxv5uq	30	17	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	18	1995	1995	CD
work_wnugj6km6bec5aado4tiqxv5uq	30	19	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	20	part	part	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	21	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	30	22	save	save	VB
work_wnugj6km6bec5aado4tiqxv5uq	30	23	money	money	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	30	25	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	30	26	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	30	27	importantly	importantly	RB
work_wnugj6km6bec5aado4tiqxv5uq	30	28	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	30	complaints	complaint	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	31	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	32	Congress	Congress	NNP
work_wnugj6km6bec5aado4tiqxv5uq	30	33	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	34	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	30	35	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	30	36	unfair	unfair	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	37	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	30	38	subject	subject	VB
work_wnugj6km6bec5aado4tiqxv5uq	30	39	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	30	40	group	group	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	42	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	43	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	44	detailed	detailed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	45	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	46	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	47	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	30	48	research	research	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	49	tool	tool	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	50	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	30	51	improve	improve	VB
work_wnugj6km6bec5aado4tiqxv5uq	30	52	operations	operation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	53	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	30	54	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	30	55	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	56	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	57	objections	objection	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	58	within	within	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	59	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	30	60	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	30	61	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	62	26	26	CD
work_wnugj6km6bec5aado4tiqxv5uq	30	63	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	30	64	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	65	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	30	66	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	30	67	diverting	divert	VBG
work_wnugj6km6bec5aado4tiqxv5uq	30	68	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	69	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	70	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	30	71	productive	productive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	72	operational	operational	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	73	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	74	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	75	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	30	76	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	30	77	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	30	78	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	30	79	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	30	80	less	less	RBR
work_wnugj6km6bec5aado4tiqxv5uq	30	81	likely	likely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	82	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	30	83	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	30	84	noncompliant	noncompliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	30	85	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	31	1	Until	until	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	2	recently	recently	RB
work_wnugj6km6bec5aado4tiqxv5uq	31	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	31	4	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	31	5	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	31	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	31	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	9	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	10	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	31	11	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	31	12	fairly	fairly	RB
work_wnugj6km6bec5aado4tiqxv5uq	31	13	simple	simple	JJ
work_wnugj6km6bec5aado4tiqxv5uq	31	14	extrapolations	extrapolation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	31	15	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	31	16	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	31	18	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	31	19	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	31	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	31	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	31	22	assumption	assumption	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	23	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	31	24	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	31	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	26	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	27	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	28	each	each	DT
work_wnugj6km6bec5aado4tiqxv5uq	31	29	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	30	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	31	31	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	31	32	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	31	33	changed	change	VBN
work_wnugj6km6bec5aado4tiqxv5uq	31	34	since	since	IN
work_wnugj6km6bec5aado4tiqxv5uq	31	35	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	31	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	32	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	32	2	modified	modify	VBN
work_wnugj6km6bec5aado4tiqxv5uq	32	3	version	version	NN
work_wnugj6km6bec5aado4tiqxv5uq	32	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	32	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	32	6	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	7	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	8	Measurement	Measurement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	9	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	32	11	called	call	VBD
work_wnugj6km6bec5aado4tiqxv5uq	32	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	32	13	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	14	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	15	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	16	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	32	17	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	32	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	32	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	32	20	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	32	21	recently	recently	RB
work_wnugj6km6bec5aado4tiqxv5uq	32	22	implemented	implement	VBN
work_wnugj6km6bec5aado4tiqxv5uq	32	23	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	32	24	examine	examine	VB
work_wnugj6km6bec5aado4tiqxv5uq	32	25	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	32	26	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	32	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	32	28	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	32	29	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	32	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	32	31	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	32	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	32	33	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	32	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	33	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	33	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	33	3	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	33	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	33	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	33	6	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	33	7	randomly	randomly	RB
work_wnugj6km6bec5aado4tiqxv5uq	33	8	selected	select	VBD
work_wnugj6km6bec5aado4tiqxv5uq	33	9	about	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	33	10	46,000	46,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	33	11	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	33	12	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	33	13	review	review	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	33	15	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	33	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	33	18	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	33	19	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	33	20	previous	previous	JJ
work_wnugj6km6bec5aado4tiqxv5uq	33	21	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	33	22	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	33	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	33	24	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	33	25	oversampled	oversample	VBD
work_wnugj6km6bec5aado4tiqxv5uq	33	26	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	33	27	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	33	28	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	29	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	33	30	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	33	31	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	33	32	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	33	33	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	33	34	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	33	35	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	33	36	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	33	37	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	33	38	Schedule	schedule	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	39	C	C	NNP
work_wnugj6km6bec5aado4tiqxv5uq	33	40	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	33	41	sole	sole	JJ
work_wnugj6km6bec5aado4tiqxv5uq	33	42	proprietorship	proprietorship	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	43	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	33	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	34	1	Specifically	specifically	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	34	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	5	46,000	46,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	8	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	9	sample	sample	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	34	11	21,000	21,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	12	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	34	13	filed	file	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	15	Schedule	Schedule	NNP
work_wnugj6km6bec5aado4tiqxv5uq	34	16	C	C	NNP
work_wnugj6km6bec5aado4tiqxv5uq	34	17	reporting	report	VBG
work_wnugj6km6bec5aado4tiqxv5uq	34	18	sole	sole	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	19	proprietorship	proprietorship	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	20	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	34	22	comprising	comprise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	34	23	46	46	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	24	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	27	sample	sample	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	34	29	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	30	though	though	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	31	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	32	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	33	6	6	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	34	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	35	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	36	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	37	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	38	actually	actually	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	39	file	file	VBP
work_wnugj6km6bec5aado4tiqxv5uq	34	40	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	41	Schedule	Schedule	NNP
work_wnugj6km6bec5aado4tiqxv5uq	34	42	C.	C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	34	43	All	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	44	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	45	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	46	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	47	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	34	48	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	49	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	50	manual	manual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	51	review	review	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	52	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	53	experienced	experienced	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	54	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	55	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	34	56	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	34	57	classified	classify	VBD
work_wnugj6km6bec5aado4tiqxv5uq	34	58	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	59	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	60	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	61	three	three	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	62	categories	category	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	63	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	64	action	action	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	65	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	34	66	1	1	LS
work_wnugj6km6bec5aado4tiqxv5uq	34	67	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	34	68	accept	accept	VB
work_wnugj6km6bec5aado4tiqxv5uq	34	69	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	70	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	71	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	72	filed	file	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	73	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	74	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	75	completely	completely	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	76	corroborating	corroborate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	34	77	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	78	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	79	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	80	third	third	JJ
work_wnugj6km6bec5aado4tiqxv5uq	34	81	parties	party	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	82	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	34	83	2	2	LS
work_wnugj6km6bec5aado4tiqxv5uq	34	84	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	34	85	contact	contact	VB
work_wnugj6km6bec5aado4tiqxv5uq	34	86	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	87	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	88	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	89	correspondence	correspondence	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	90	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	34	91	investigate	investigate	VB
work_wnugj6km6bec5aado4tiqxv5uq	34	92	up	up	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	93	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	34	94	three	three	CD
work_wnugj6km6bec5aado4tiqxv5uq	34	95	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	34	96	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	97	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	98	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	99	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	34	100	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	34	101	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	34	102	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	34	103	corroborated	corroborate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	34	104	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	34	105	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	34	106	3	3	LS
work_wnugj6km6bec5aado4tiqxv5uq	34	107	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	34	108	conduct	conduct	VB
work_wnugj6km6bec5aado4tiqxv5uq	34	109	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	110	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	111	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	34	112	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	113	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	114	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	34	115	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	34	116	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	34	117	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	35	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	35	2	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	35	3	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	35	4	selected	select	VBN
work_wnugj6km6bec5aado4tiqxv5uq	35	5	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	35	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	35	7	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	35	8	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	35	9	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	35	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	35	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	35	12	classifiers	classifier	NNS
work_wnugj6km6bec5aado4tiqxv5uq	35	13	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	35	14	determined	determine	VBD
work_wnugj6km6bec5aado4tiqxv5uq	35	15	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	35	16	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	35	17	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	35	18	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	35	19	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	35	20	reviewed	review	VBN
work_wnugj6km6bec5aado4tiqxv5uq	35	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	35	22	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	35	23	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	35	24	granted	grant	VBN
work_wnugj6km6bec5aado4tiqxv5uq	35	25	discretion	discretion	NN
work_wnugj6km6bec5aado4tiqxv5uq	35	26	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	35	27	follow	follow	VB
work_wnugj6km6bec5aado4tiqxv5uq	35	28	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	35	29	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	35	30	additional	additional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	35	31	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	35	32	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	35	33	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	35	34	arouse	arouse	VB
work_wnugj6km6bec5aado4tiqxv5uq	35	35	suspicion	suspicion	NN
work_wnugj6km6bec5aado4tiqxv5uq	35	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	36	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	36	2	contrast	contrast	NN
work_wnugj6km6bec5aado4tiqxv5uq	36	3	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	36	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	36	5	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	36	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	36	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	36	8	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	36	9	performed	perform	VBD
work_wnugj6km6bec5aado4tiqxv5uq	36	10	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	36	11	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	36	12	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	36	13	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	36	14	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	36	15	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	36	16	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	36	17	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	36	18	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	36	19	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	36	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	36	21	sample	sample	NN
work_wnugj6km6bec5aado4tiqxv5uq	36	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	37	1	To	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	37	2	correct	correct	VB
work_wnugj6km6bec5aado4tiqxv5uq	37	3	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	37	5	errors	error	NNS
work_wnugj6km6bec5aado4tiqxv5uq	37	6	potentially	potentially	RB
work_wnugj6km6bec5aado4tiqxv5uq	37	7	introduced	introduce	VBN
work_wnugj6km6bec5aado4tiqxv5uq	37	8	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	9	variability	variability	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	10	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	11	auditor	auditor	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	12	judgment	judgment	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	37	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	37	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	16	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	17	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	37	18	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	37	19	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	37	21	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	37	22	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	37	23	employed	employ	VBD
work_wnugj6km6bec5aado4tiqxv5uq	37	24	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	37	25	modified	modify	VBN
work_wnugj6km6bec5aado4tiqxv5uq	37	26	version	version	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	37	29	statistical	statistical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	37	30	correction	correction	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	31	procedure	procedure	NN
work_wnugj6km6bec5aado4tiqxv5uq	37	32	developed	develop	VBN
work_wnugj6km6bec5aado4tiqxv5uq	37	33	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	37	34	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	37	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	37	36	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	37	37	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	37	38	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	38	1	Because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	38	3	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	38	5	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	6	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	38	7	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	8	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	9	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	38	10	fail	fail	VB
work_wnugj6km6bec5aado4tiqxv5uq	38	11	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	38	12	uncover	uncover	VB
work_wnugj6km6bec5aado4tiqxv5uq	38	13	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	38	14	amounts	amount	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	16	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	38	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	38	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	20	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	21	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	22	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	38	23	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	24	both	both	CC
work_wnugj6km6bec5aado4tiqxv5uq	38	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	38	26	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	38	27	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	38	28	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	38	29	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	30	make	make	VBP
work_wnugj6km6bec5aado4tiqxv5uq	38	31	significant	significant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	38	32	adjustments	adjustment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	33	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	34	undetected	undetected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	38	35	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	36	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	38	37	rely	rely	VBP
work_wnugj6km6bec5aado4tiqxv5uq	38	38	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	39	special	special	JJ
work_wnugj6km6bec5aado4tiqxv5uq	38	40	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	42	particular	particular	JJ
work_wnugj6km6bec5aado4tiqxv5uq	38	43	sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	44	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	38	45	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	38	46	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	38	47	deductions	deduction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	38	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	39	1	Analyses	Analyses	NNP
work_wnugj6km6bec5aado4tiqxv5uq	39	2	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	39	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	39	4	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	39	5	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	39	6	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	39	7	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	39	8	form	form	VBP
work_wnugj6km6bec5aado4tiqxv5uq	39	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	39	10	basis	basis	NN
work_wnugj6km6bec5aado4tiqxv5uq	39	11	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	39	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	39	13	first	first	JJ
work_wnugj6km6bec5aado4tiqxv5uq	39	14	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	39	15	updates	update	NNS
work_wnugj6km6bec5aado4tiqxv5uq	39	16	since	since	IN
work_wnugj6km6bec5aado4tiqxv5uq	39	17	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	39	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	39	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	39	20	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	39	21	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	39	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	39	23	underreporting	underreporting	JJ
work_wnugj6km6bec5aado4tiqxv5uq	39	24	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	39	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	40	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	40	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	3	released	release	VBD
work_wnugj6km6bec5aado4tiqxv5uq	40	4	preliminary	preliminary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	40	5	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	40	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	40	7	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	8	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	40	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	40	10	updated	update	VBD
work_wnugj6km6bec5aado4tiqxv5uq	40	11	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	40	12	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	40	13	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	40	14	February	February	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	15	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	40	16	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	40	17	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	18	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	40	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	40	21	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	40	23	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	24	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	25	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	40	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	40	27	2005c	2005c	CD
work_wnugj6km6bec5aado4tiqxv5uq	40	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	40	29	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	40	30	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	40	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	41	1	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	2	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	41	3	presents	present	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	41	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	41	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	6	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	7	figures	figure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	41	8	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	9	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	41	10	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	41	11	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	41	13	NRP	NRP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	41	14	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	41	17	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	41	18	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	41	20	filers	filer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	41	21	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	41	22	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	23	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	41	24	extrapolated	extrapolate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	41	25	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	26	earlier	early	JJR
work_wnugj6km6bec5aado4tiqxv5uq	41	27	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	41	28	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	41	29	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	41	30	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	41	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	42	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	42	2	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	42	3	gross	gross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	42	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	5	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	6	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	7	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	42	8	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	42	9	345	345	CD
work_wnugj6km6bec5aado4tiqxv5uq	42	10	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	42	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	42	12	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	42	13	amounts	amount	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	42	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	42	15	16.3	16.3	CD
work_wnugj6km6bec5aado4tiqxv5uq	42	16	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	42	18	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	42	19	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	42	20	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	42	21	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	42	22	plus	plus	CC
work_wnugj6km6bec5aado4tiqxv5uq	42	23	unpaid	unpaid	JJ
work_wnugj6km6bec5aado4tiqxv5uq	42	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	42	25	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	26	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	42	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	43	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	43	2	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	43	3	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	43	4	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	43	5	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	43	6	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	43	7	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	43	8	earlier	early	JJR
work_wnugj6km6bec5aado4tiqxv5uq	43	9	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	43	10	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	43	11	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	43	12	extrapolations	extrapolation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	43	13	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	43	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	43	15	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	43	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	43	17	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	43	18	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	43	19	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	43	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	43	21	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	43	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	43	23	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	24	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	43	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	43	27	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	43	29	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	30	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	31	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	43	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	43	33	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	43	34	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	43	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	44	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	44	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	44	3	taking	take	VBG
work_wnugj6km6bec5aado4tiqxv5uq	44	4	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	5	account	account	NN
work_wnugj6km6bec5aado4tiqxv5uq	44	6	changes	change	NNS
work_wnugj6km6bec5aado4tiqxv5uq	44	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	8	meth-	meth-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	44	9	odology	odology	NN
work_wnugj6km6bec5aado4tiqxv5uq	44	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	44	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	44	12	uncertainty	uncertainty	NN
work_wnugj6km6bec5aado4tiqxv5uq	44	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	44	15	estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	44	16	procedures	procedure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	44	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	44	18	one	one	PRP
work_wnugj6km6bec5aado4tiqxv5uq	44	19	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	44	20	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	44	21	conclude	conclude	VB
work_wnugj6km6bec5aado4tiqxv5uq	44	22	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	44	24	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	44	25	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	44	26	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	44	27	remained	remain	VBN
work_wnugj6km6bec5aado4tiqxv5uq	44	28	steady	steady	JJ
work_wnugj6km6bec5aado4tiqxv5uq	44	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	44	30	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	31	opposed	oppose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	44	32	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	33	trending	trend	VBG
work_wnugj6km6bec5aado4tiqxv5uq	44	34	up	up	IN
work_wnugj6km6bec5aado4tiqxv5uq	44	35	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	44	36	down	down	RB
work_wnugj6km6bec5aado4tiqxv5uq	44	37	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	45	1	Of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	45	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	45	3	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	45	4	345	345	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	5	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	6	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	45	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	45	9	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	10	expects	expect	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	45	11	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	45	12	recover	recover	VB
work_wnugj6km6bec5aado4tiqxv5uq	45	13	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	45	14	55	55	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	15	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	45	17	resulting	result	VBG
work_wnugj6km6bec5aado4tiqxv5uq	45	18	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	19	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	20	27	27	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	21	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	22	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	23	Components	Components	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	45	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	45	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	45	26	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	27	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	28	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	29	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	30	Underreporting	Underreporting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	31	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	32	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	33	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	34	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	45	35	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	45	36	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	37	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	45	38	Percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	45	40	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	41	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	45	42	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	45	43	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	45	44	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	45	45	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	45	46	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	45	47	filed/	filed/	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	48	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	45	49	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	45	50	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	45	51	Gross	gross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	52	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	53	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	54	345	345	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	55	16.3	16.3	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	56	Underreporting	underreporte	VBG
work_wnugj6km6bec5aado4tiqxv5uq	45	57	285	285	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	58	13	13	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	59	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	45	60	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	61	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	62	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	63	197	197	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	64	18	18	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	65	Underreported	underreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	66	nonbusiness	nonbusiness	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	67	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	68	56	56	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	69	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	70	Wages	Wages	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	45	71	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	45	72	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	73	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	74	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	75	Net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	76	capital	capital	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	77	gains	gain	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	78	11	11	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	79	12	12	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	80	Taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	81	pension	pension	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	82	annuities	annuity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	83	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	45	84	IRA	IRA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	85	distributions	distribution	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	86	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	87	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	88	Taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	89	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	45	90	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	45	91	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	45	92	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	93	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	94	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	45	95	28	28	CD
work_wnugj6km6bec5aado4tiqxv5uq	45	96	n.a	n.a	NNP
work_wnugj6km6bec5aado4tiqxv5uq	45	97	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	46	1	Underreported	underreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	2	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	3	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	4	109	109	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	5	43	43	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	6	Nonfarm	Nonfarm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	7	proprietor	proprietor	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	9	68	68	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	10	57	57	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	11	Partnership	Partnership	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	46	13	S	S	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	14	corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	46	16	estate	estate	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	46	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	46	19	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	20	trust	trust	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	21	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	22	22	22	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	23	18	18	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	24	Rent	rent	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	25	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	46	26	royalty	royalty	VB
work_wnugj6km6bec5aado4tiqxv5uq	46	27	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	28	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	29	13	13	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	30	51	51	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	31	Farm	farm	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	32	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	33	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	34	6	6	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	35	72	72	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	36	Overreported	overreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	37	Offsets	Offsets	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	38	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	46	39	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	40	15	15	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	41	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	42	Deductions	Deductions	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	46	43	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	44	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	45	Exemptions	exemption	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	46	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	47	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	48	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	49	adjustments	adjustment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	50	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	51	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	52	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	53	21	21	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	54	Overreported	Overreported	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	55	Credits	Credits	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	46	56	17	17	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	57	26	26	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	58	Employment	Employment	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	59	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	60	54	54	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	61	7	7	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	62	Self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	63	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	46	64	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	65	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	66	39	39	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	67	52	52	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	68	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	69	FICA	FICA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	70	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	46	71	unemployment	unemployment	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	72	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	73	15	15	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	74	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	75	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	76	Corporation	Corporation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	77	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	78	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	79	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	80	17	17	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	81	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	82	Large	Large	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	83	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	84	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	85	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	46	86	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	87	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	88	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	89	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	90	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	91	25	25	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	92	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	93	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	94	Small	Small	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	95	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	96	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	97	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	46	98	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	99	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	100	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	101	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	102	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	103	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	104	29	29	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	105	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	106	Estate	Estate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	107	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	46	108	Excise	Excise	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	109	Taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	110	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	111	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	112	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	113	Nonfiling	nonfile	VBG
work_wnugj6km6bec5aado4tiqxv5uq	46	114	27	27	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	115	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	116	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	117	Individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	118	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	119	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	120	25	25	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	121	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	122	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	123	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	124	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	125	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	126	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	127	Underpayment	underpayment	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	128	34	34	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	129	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	130	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	131	Individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	132	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	133	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	134	23	23	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	135	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	136	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	137	Corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	138	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	139	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	140	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	141	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	142	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	143	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	144	9	9	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	145	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	146	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	147	Enforced	enforced	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	148	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	46	149	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	150	late	late	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	151	payments	payment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	46	152	55	55	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	153	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	154	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	155	Net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	46	156	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	157	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	158	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	159	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	160	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	46	161	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	46	162	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	163	290	290	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	164	13.7	13.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	165	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	46	166	Source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	46	167	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	46	168	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	169	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	170	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	46	171	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	46	172	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	173	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	46	174	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	175	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	176	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	46	177	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	178	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	46	179	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	46	180	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	47	1	Note	note	VB
work_wnugj6km6bec5aado4tiqxv5uq	47	2	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	47	3	Only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	47	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	47	5	figures	figure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	47	6	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	47	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	47	8	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	47	9	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	47	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	47	13	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	14	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	47	15	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	17	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	47	18	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	47	19	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	47	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	47	21	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	22	’	'	''
work_wnugj6km6bec5aado4tiqxv5uq	47	23	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	24	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	25	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	26	results	result	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	47	27	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	47	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	47	29	rest	rest	NN
work_wnugj6km6bec5aado4tiqxv5uq	47	30	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	47	31	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	32	extrapolations	extrapolation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	47	33	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	47	34	earlier	early	JJR
work_wnugj6km6bec5aado4tiqxv5uq	47	35	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	47	36	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	47	37	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	48	1	*	*	NFP
work_wnugj6km6bec5aado4tiqxv5uq	48	2	Calculated	calculate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	48	3	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	48	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	48	5	author	author	NN
work_wnugj6km6bec5aado4tiqxv5uq	48	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	49	1	28	28	CD
work_wnugj6km6bec5aado4tiqxv5uq	49	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	49	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	49	5	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	49	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	7	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	49	8	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	49	9	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	49	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	11	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	49	13	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	49	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	49	15	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	18	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	49	19	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	49	20	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	49	21	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	23	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	24	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	49	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	26	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	49	27	290	290	CD
work_wnugj6km6bec5aado4tiqxv5uq	49	28	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	49	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	49	30	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	49	31	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	49	32	13.7	13.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	49	33	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	34	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	49	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	49	36	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	49	37	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	49	38	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	49	39	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	49	40	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	49	41	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	49	42	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	50	1	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	50	2	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	50	3	breaks	break	NNS
work_wnugj6km6bec5aado4tiqxv5uq	50	4	down	down	RP
work_wnugj6km6bec5aado4tiqxv5uq	50	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	50	6	aggregate	aggregate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	50	7	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	50	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	50	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	50	10	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	50	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	50	12	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	50	13	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	50	14	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	50	15	components	component	NNS
work_wnugj6km6bec5aado4tiqxv5uq	50	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	51	1	About	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	51	2	two	two	CD
work_wnugj6km6bec5aado4tiqxv5uq	51	3	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	51	4	thirds	third	NNS
work_wnugj6km6bec5aado4tiqxv5uq	51	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	51	6	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	51	7	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	51	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	51	9	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	51	10	happens	happen	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	51	11	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	51	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	51	13	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	51	14	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	51	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	51	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	52	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	52	3	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	52	4	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	52	7	understated	understated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	52	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	9	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	52	10	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	11	opposed	oppose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	52	12	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	13	overstating	overstate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	52	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	15	exemptions	exemption	NNS
work_wnugj6km6bec5aado4tiqxv5uq	52	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	52	17	deductions	deduction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	52	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	52	19	adjustments	adjustment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	52	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	52	21	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	52	22	credits	credit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	52	23	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	52	24	accounts	account	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	52	25	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	26	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	27	80	80	CD
work_wnugj6km6bec5aado4tiqxv5uq	52	28	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	30	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	52	31	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	52	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	52	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	53	1	Underreported	underreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	53	2	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	53	3	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	53	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	53	5	nearly	nearly	RB
work_wnugj6km6bec5aado4tiqxv5uq	53	6	twice	twice	RB
work_wnugj6km6bec5aado4tiqxv5uq	53	7	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	53	8	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	53	9	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	53	10	underreported	underreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	53	11	nonbusiness	nonbusiness	NN
work_wnugj6km6bec5aado4tiqxv5uq	53	12	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	53	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	54	1	Taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	54	2	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	54	3	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	54	4	required	require	VBN
work_wnugj6km6bec5aado4tiqxv5uq	54	5	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	54	6	file	file	VB
work_wnugj6km6bec5aado4tiqxv5uq	54	7	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	54	8	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	54	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	54	10	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	54	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	54	12	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	54	13	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	54	14	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	54	15	file	file	VB
work_wnugj6km6bec5aado4tiqxv5uq	54	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	54	17	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	54	18	timely	timely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	54	19	manner	manner	NN
work_wnugj6km6bec5aado4tiqxv5uq	54	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	54	21	accounted	account	VBD
work_wnugj6km6bec5aado4tiqxv5uq	54	22	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	54	23	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	54	24	less	less	JJR
work_wnugj6km6bec5aado4tiqxv5uq	54	25	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	54	26	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	54	27	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	54	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	54	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	54	30	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	54	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	55	1	While	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	55	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	55	3	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	55	4	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	6	comprises	comprise	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	55	7	about	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	55	8	two	two	CD
work_wnugj6km6bec5aado4tiqxv5uq	55	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	55	10	thirds	third	NNS
work_wnugj6km6bec5aado4tiqxv5uq	55	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	55	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	55	13	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	55	14	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	55	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	55	17	corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	18	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	20	makes	make	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	55	21	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	55	22	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	55	23	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	55	24	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	55	25	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	55	26	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	55	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	55	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	55	30	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	31	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	55	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	34	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	35	makes	make	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	55	36	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	55	37	about	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	55	38	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	55	39	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	55	40	fifth	fifth	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	55	42	total	total	JJ
work_wnugj6km6bec5aado4tiqxv5uq	55	43	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	55	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	56	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	56	2	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	56	3	striking	striking	JJ
work_wnugj6km6bec5aado4tiqxv5uq	56	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	56	5	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	56	6	aspect	aspect	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	8	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	9	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	56	10	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	56	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	56	12	huge	huge	JJ
work_wnugj6km6bec5aado4tiqxv5uq	56	13	variation	variation	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	14	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	56	16	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	18	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	19	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	20	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	56	21	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	23	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	56	24	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	25	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	26	type	type	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	56	28	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	56	29	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	56	30	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	56	31	offset	offset	VBP
work_wnugj6km6bec5aado4tiqxv5uq	56	32	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	56	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	57	1	Only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	57	2	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	57	3	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	57	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	57	5	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	57	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	57	7	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	57	8	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	57	9	underreported	underreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	57	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	57	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	57	12	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	57	13	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	57	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	57	15	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	57	16	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	57	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	57	18	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	57	19	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	57	20	misreported	misreporte	VBN
work_wnugj6km6bec5aado4tiqxv5uq	57	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	58	1	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	58	2	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	58	3	percentages	percentage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	58	4	exclude	exclude	VBP
work_wnugj6km6bec5aado4tiqxv5uq	58	5	underreport-	underreport-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	58	6	ing	ing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	58	7	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	58	8	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	58	9	nonfiling	nonfile	VBG
work_wnugj6km6bec5aado4tiqxv5uq	58	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	58	11	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	59	1	Of	of	RB
work_wnugj6km6bec5aado4tiqxv5uq	59	2	course	course	RB
work_wnugj6km6bec5aado4tiqxv5uq	59	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	59	4	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	59	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	59	6	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	59	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	59	8	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	59	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	59	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	59	11	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	59	12	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	59	13	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	59	14	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	59	15	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	59	16	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	59	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	59	18	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	59	19	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	59	20	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	59	21	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	59	22	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	59	23	them	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	59	24	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	59	25	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	59	26	addition	addition	NN
work_wnugj6km6bec5aado4tiqxv5uq	59	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	59	28	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	59	29	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	59	30	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	59	31	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	59	32	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	59	33	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	59	34	employer	employer	NN
work_wnugj6km6bec5aado4tiqxv5uq	59	35	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	59	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	60	1	Self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	2	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	60	3	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	4	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	5	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	60	7	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	60	8	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	60	9	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	60	10	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	11	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	60	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	60	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	60	14	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	60	15	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	60	16	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	17	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	60	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	60	19	sharply	sharply	RB
work_wnugj6km6bec5aado4tiqxv5uq	60	20	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	60	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	61	1	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	61	2	estimated	estimated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	61	3	57	57	CD
work_wnugj6km6bec5aado4tiqxv5uq	61	4	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	6	nonfarm	nonfarm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	61	7	proprietor	proprietor	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	9	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	61	10	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	61	11	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	61	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	61	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	61	14	total	total	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	16	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	61	17	68	68	CD
work_wnugj6km6bec5aado4tiqxv5uq	61	18	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	61	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	61	20	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	61	21	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	22	itself	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	61	23	accounts	account	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	61	24	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	25	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	61	26	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	27	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	61	28	third	third	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	61	31	total	total	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	32	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	61	33	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	34	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	61	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	61	36	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	61	37	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	38	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	61	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	62	1	As	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	2	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	3	prior	prior	JJ
work_wnugj6km6bec5aado4tiqxv5uq	62	4	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	62	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	62	7	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	62	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	10	underreporting	underreporting	JJ
work_wnugj6km6bec5aado4tiqxv5uq	62	11	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	62	13	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	14	half	half	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	15	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	62	16	attributable	attributable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	62	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	62	19	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	21	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	22	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	62	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	62	25	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	62	26	nonfarm	nonfarm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	62	27	proprietor	proprietor	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	28	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	29	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	62	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	62	31	largest	large	JJS
work_wnugj6km6bec5aado4tiqxv5uq	62	32	component	component	NN
work_wnugj6km6bec5aado4tiqxv5uq	62	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	63	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	63	2	particularly	particularly	RB
work_wnugj6km6bec5aado4tiqxv5uq	63	3	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	63	4	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	5	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	6	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	63	7	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	63	8	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	63	10	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	63	11	in-	in-	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	12	come	come	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	13	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	63	14	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	63	15	corroborated	corroborate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	63	16	through	through	IN
work_wnugj6km6bec5aado4tiqxv5uq	63	17	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	63	18	indirect	indirect	JJ
work_wnugj6km6bec5aado4tiqxv5uq	63	19	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	63	20	pioneered	pioneer	VBN
work_wnugj6km6bec5aado4tiqxv5uq	63	21	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	63	22	Pissarides	Pissarides	NNP
work_wnugj6km6bec5aado4tiqxv5uq	63	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	63	24	Weber	Weber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	63	25	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	63	26	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	63	27	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	63	28	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	63	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	63	30	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	63	31	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	63	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	64	1	They	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	64	2	show	show	VBP
work_wnugj6km6bec5aado4tiqxv5uq	64	3	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	64	5	conditional	conditional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	64	6	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	7	house-	house-	FW
work_wnugj6km6bec5aado4tiqxv5uq	64	8	hold	hold	VB
work_wnugj6km6bec5aado4tiqxv5uq	64	9	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	64	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	64	11	recorded	record	VBN
work_wnugj6km6bec5aado4tiqxv5uq	64	12	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	64	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	64	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	64	15	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	16	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	64	17	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	64	18	spend	spend	VBP
work_wnugj6km6bec5aado4tiqxv5uq	64	19	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	64	20	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	64	21	proportion	proportion	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	23	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	64	24	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	64	25	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	26	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	27	food	food	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	64	29	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	64	30	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	64	31	argue	argue	VBP
work_wnugj6km6bec5aado4tiqxv5uq	64	32	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	33	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	64	34	reflects	reflect	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	64	35	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	64	36	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	64	38	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	64	40	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	64	41	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	64	42	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	64	43	propensity	propensity	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	44	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	64	45	consume	consume	VB
work_wnugj6km6bec5aado4tiqxv5uq	64	46	food	food	NN
work_wnugj6km6bec5aado4tiqxv5uq	64	47	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	65	1	After	after	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	2	adjust-	adjust-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	65	3	ment	ment	JJ
work_wnugj6km6bec5aado4tiqxv5uq	65	4	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	65	6	differing	differ	VBG
work_wnugj6km6bec5aado4tiqxv5uq	65	7	variances	variance	NNS
work_wnugj6km6bec5aado4tiqxv5uq	65	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	9	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	10	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	65	11	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	65	13	employee	employee	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	14	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	65	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	65	16	Pissar-	Pissar-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	65	17	ides	ide	NNS
work_wnugj6km6bec5aado4tiqxv5uq	65	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	65	19	Weber	Weber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	65	20	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	21	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	22	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	23	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	65	24	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	65	25	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	65	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	65	28	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	65	29	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	65	30	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	31	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	65	32	underreported	underreporte	VBD
work_wnugj6km6bec5aado4tiqxv5uq	65	33	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	65	34	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	35	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	65	36	about	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	65	37	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	65	38	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	65	39	third	third	NN
work_wnugj6km6bec5aado4tiqxv5uq	65	40	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	66	1	Feldman	Feldman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	66	2	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	66	3	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	66	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	66	5	forthcoming	forthcoming	JJ
work_wnugj6km6bec5aado4tiqxv5uq	66	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	66	7	applied	apply	VBD
work_wnugj6km6bec5aado4tiqxv5uq	66	8	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	66	9	methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	11	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	66	12	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	66	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	14	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	15	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	66	16	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	17	examining	examine	VBG
work_wnugj6km6bec5aado4tiqxv5uq	66	18	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	66	20	relationship	relationship	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	21	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	22	charitable	charitable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	66	23	contributions	contribution	NNS
work_wnugj6km6bec5aado4tiqxv5uq	66	24	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	66	25	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	66	26	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	27	food	food	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	28	expenditure	expenditure	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	29	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	66	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	66	31	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	32	depends	depend	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	66	33	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	34	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	66	35	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	66	37	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	66	38	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	67	1	They	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	67	2	find	find	VBP
work_wnugj6km6bec5aado4tiqxv5uq	67	3	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	67	5	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	6	things	thing	NNS
work_wnugj6km6bec5aado4tiqxv5uq	67	7	equal	equal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	67	9	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	67	10	positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	11	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	12	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	67	13	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	14	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	16	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	67	17	1.54	1.54	CD
work_wnugj6km6bec5aado4tiqxv5uq	67	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	67	19	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	67	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	22	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	23	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	25	contributions	contribution	NNS
work_wnugj6km6bec5aado4tiqxv5uq	67	26	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	27	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	67	28	1.00	1.00	CD
work_wnugj6km6bec5aado4tiqxv5uq	67	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	30	wage	wage	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	31	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	67	32	salary	salary	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	33	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	67	35	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	67	36	implies	imply	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	67	37	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	67	38	assuming	assume	VBG
work_wnugj6km6bec5aado4tiqxv5uq	67	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	40	negligible	negligible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	41	wage	wage	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	42	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	67	43	salary	salary	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	44	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	45	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	46	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	67	47	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	48	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	49	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	50	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	67	51	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	67	52	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	67	53	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	67	54	inherently	inherently	RB
work_wnugj6km6bec5aado4tiqxv5uq	67	55	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	67	56	charitable	charitable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	57	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	58	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	67	59	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	67	60	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	61	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	62	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	67	63	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	64	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	65	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	66	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	67	35	35	CD
work_wnugj6km6bec5aado4tiqxv5uq	67	68	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	69	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	67	70	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	71	positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	72	farm	farm	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	73	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	67	74	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	75	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	67	76	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	77	implied	imply	VBN
work_wnugj6km6bec5aado4tiqxv5uq	67	78	Cheating	Cheating	NNP
work_wnugj6km6bec5aado4tiqxv5uq	67	79	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	67	80	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	67	81	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	67	82	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	67	83	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	67	84	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	67	85	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	67	86	29	29	CD
work_wnugj6km6bec5aado4tiqxv5uq	67	87	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	88	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	89	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	67	90	74	74	CD
work_wnugj6km6bec5aado4tiqxv5uq	67	91	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	67	92	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	68	1	Strikingly	strikingly	RB
work_wnugj6km6bec5aado4tiqxv5uq	68	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	68	3	negative	negative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	68	4	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	68	5	values	value	NNS
work_wnugj6km6bec5aado4tiqxv5uq	68	6	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	7	self-	self-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	68	8	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	68	9	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	68	10	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	68	11	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	68	12	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	68	13	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	14	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	68	15	contributions	contribution	NNS
work_wnugj6km6bec5aado4tiqxv5uq	68	16	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	17	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	68	18	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	19	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	68	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	21	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	68	22	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	68	23	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	68	24	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	68	25	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	68	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	68	27	suggesting	suggest	VBG
work_wnugj6km6bec5aado4tiqxv5uq	68	28	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	29	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	30	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	68	31	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	68	32	re-	re-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	68	33	ported	port	VBN
work_wnugj6km6bec5aado4tiqxv5uq	68	34	losses	loss	NNS
work_wnugj6km6bec5aado4tiqxv5uq	68	35	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	68	36	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	68	37	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	68	38	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	68	39	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	68	40	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	68	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	69	1	All	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	69	2	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	3	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	69	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	69	5	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	69	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	69	7	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	69	8	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	9	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	69	11	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	13	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	14	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	15	sole	sole	JJ
work_wnugj6km6bec5aado4tiqxv5uq	69	16	proprietor	proprietor	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	17	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	69	19	high	high	RB
work_wnugj6km6bec5aado4tiqxv5uq	69	20	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	69	21	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	22	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	69	23	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	24	sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	69	25	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	26	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	69	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	69	28	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	69	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	69	30	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	69	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	69	33	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	69	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	69	35	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	69	36	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	69	37	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	69	38	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	69	39	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	40	half	half	DT
work_wnugj6km6bec5aado4tiqxv5uq	69	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	69	42	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	69	43	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	69	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	70	1	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	2	compo-	compo-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	3	nents	nent	NNS
work_wnugj6km6bec5aado4tiqxv5uq	70	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	70	5	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	6	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	7	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	70	8	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	70	9	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	10	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	70	11	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	70	12	nonexistent	nonexistent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	13	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	70	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	70	15	limited	limit	VBN
work_wnugj6km6bec5aado4tiqxv5uq	70	16	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	70	18	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	19	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	70	20	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	70	21	nonwage	nonwage	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	22	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	70	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	25	credits	credit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	70	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	70	27	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	70	28	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	70	29	relatively	relatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	70	30	high	high	RB
work_wnugj6km6bec5aado4tiqxv5uq	70	31	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	70	32	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	70	33	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	70	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	71	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	71	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	3	reports	report	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	71	4	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	71	6	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	7	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	8	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	9	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	71	10	53.9	53.9	CD
work_wnugj6km6bec5aado4tiqxv5uq	71	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	12	8.5	8.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	71	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	15	4.5	4.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	71	16	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	17	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	18	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	19	types	type	NNS
work_wnugj6km6bec5aado4tiqxv5uq	71	20	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	21	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	22	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	71	23	little	little	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	24	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	25	no	no	UH
work_wnugj6km6bec5aado4tiqxv5uq	71	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	27	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	71	28	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	71	29	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	71	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	31	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	71	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	33	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	71	34	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	35	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	71	36	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	37	reporting	reporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	39	respectively	respectively	RB
work_wnugj6km6bec5aado4tiqxv5uq	71	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	41	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	42	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	71	43	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	71	44	1.2	1.2	CD
work_wnugj6km6bec5aado4tiqxv5uq	71	45	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	46	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	47	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	71	48	amounts	amount	NNS
work_wnugj6km6bec5aado4tiqxv5uq	71	49	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	50	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	51	both	both	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	52	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	53	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	71	54	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	71	55	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	71	56	reporting	report	VBG
work_wnugj6km6bec5aado4tiqxv5uq	71	57	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	71	58	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	59	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	60	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	71	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	71	62	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	63	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	64	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	65	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	66	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	71	67	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	71	68	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	71	69	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	71	70	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	72	1	Who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	72	2	Evades	evade	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	72	3	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	73	1	One	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	73	2	intriguing	intriguing	JJ
work_wnugj6km6bec5aado4tiqxv5uq	73	3	question	question	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	73	5	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	73	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	73	7	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	73	9	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	73	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	73	12	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	73	13	proportion	proportion	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	73	15	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	73	17	varies	varie	NNS
work_wnugj6km6bec5aado4tiqxv5uq	73	18	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	73	19	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	20	class	class	NN
work_wnugj6km6bec5aado4tiqxv5uq	73	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	74	1	Somewhat	somewhat	RB
work_wnugj6km6bec5aado4tiqxv5uq	74	2	surprisingly	surprisingly	RB
work_wnugj6km6bec5aado4tiqxv5uq	74	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	74	4	little	little	JJ
work_wnugj6km6bec5aado4tiqxv5uq	74	5	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	74	6	known	know	VBN
work_wnugj6km6bec5aado4tiqxv5uq	74	7	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	74	8	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	74	9	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	74	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	74	11	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	74	12	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	74	13	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	74	14	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	74	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	75	1	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	75	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	75	3	1994	1994	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	75	5	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	75	6	report	report	VB
work_wnugj6km6bec5aado4tiqxv5uq	75	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	75	8	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	75	9	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	11	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	12	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	75	13	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	75	15	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	16	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	75	17	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	75	18	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	19	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	75	20	evade	evade	VBP
work_wnugj6km6bec5aado4tiqxv5uq	75	21	less	less	JJR
work_wnugj6km6bec5aado4tiqxv5uq	75	22	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	23	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	24	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	25	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	75	26	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	75	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	75	28	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	29	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	31	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	33	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	75	34	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	35	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	36	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	75	37	indeed	indeed	RB
work_wnugj6km6bec5aado4tiqxv5uq	75	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	75	39	according	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	75	40	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	41	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	42	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	43	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	44	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	45	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	75	46	gross	gross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	47	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	48	above	above	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	49	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	75	50	500,000	500,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	51	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	52	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	53	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	75	54	97.1	97.1	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	55	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	56	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	57	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	75	58	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	59	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	75	60	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	62	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	75	63	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	75	64	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	75	65	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	66	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	75	67	78.7	78.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	68	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	69	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	70	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	75	71	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	72	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	75	73	gross	gross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	75	74	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	75	75	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	75	76	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	75	77	5,000	5,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	78	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	75	79	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	75	80	10,000	10,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	75	81	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	76	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	2	pattern	pattern	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	3	appears	appear	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	76	4	consistent	consistent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	5	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	7	old	old	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	8	saying	saying	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	9	among	among	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	11	professionals	professional	NNS
work_wnugj6km6bec5aado4tiqxv5uq	76	12	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	13	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	76	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	15	poor	poor	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	16	evade	evade	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	76	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	19	rich	rich	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	20	avoid	avoid	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	76	22	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	76	23	meaning	mean	VBG
work_wnugj6km6bec5aado4tiqxv5uq	76	24	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	26	rich	rich	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	27	tend	tend	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	28	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	76	29	reduce	reduce	VB
work_wnugj6km6bec5aado4tiqxv5uq	76	30	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	76	31	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	76	32	through	through	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	33	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	34	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	76	35	avoidance	avoidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	36	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	76	37	measures	measure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	76	38	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	39	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	40	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	41	shelters	shelter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	76	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	76	43	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	44	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	76	45	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	76	46	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	76	47	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	76	48	attempt	attempt	VBP
work_wnugj6km6bec5aado4tiqxv5uq	76	49	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	76	50	outright	outright	JJ
work_wnugj6km6bec5aado4tiqxv5uq	76	51	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	76	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	77	1	How-	How-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	77	2	ever	ever	RB
work_wnugj6km6bec5aado4tiqxv5uq	77	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	77	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	77	5	Christian	christian	JJ
work_wnugj6km6bec5aado4tiqxv5uq	77	6	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	77	7	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	77	8	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	77	9	conclusive	conclusive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	77	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	78	1	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	78	2	figures	figure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	78	3	do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	78	4	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	78	5	adjust	adjust	VB
work_wnugj6km6bec5aado4tiqxv5uq	78	6	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	78	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	78	8	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	78	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	78	10	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	78	11	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	78	12	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	78	13	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	78	14	detect	detect	VB
work_wnugj6km6bec5aado4tiqxv5uq	78	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	79	1	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	79	2	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	4	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	79	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	6	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	79	7	do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	79	8	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	9	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	10	investigate	investigate	VB
work_wnugj6km6bec5aado4tiqxv5uq	79	11	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	79	12	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	79	13	partnership	partnership	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	15	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	79	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	79	17	so	so	CC
work_wnugj6km6bec5aado4tiqxv5uq	79	18	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	19	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	20	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	21	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	22	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	23	levels	level	NNS
work_wnugj6km6bec5aado4tiqxv5uq	79	24	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	79	25	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	26	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	27	accounted	account	VBN
work_wnugj6km6bec5aado4tiqxv5uq	79	28	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	29	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	79	30	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	31	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	79	32	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	79	33	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	34	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	79	35	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	79	36	proportionately	proportionately	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	37	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	79	38	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	39	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	79	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	42	relatively	relatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	79	43	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	79	44	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	79	45	shown	show	VBN
work_wnugj6km6bec5aado4tiqxv5uq	79	46	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	47	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	48	table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	49	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	79	50	overestimate	overestimate	VB
work_wnugj6km6bec5aado4tiqxv5uq	79	51	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	52	voluntary	voluntary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	79	53	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	54	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	79	55	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	79	56	group	group	NN
work_wnugj6km6bec5aado4tiqxv5uq	79	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	80	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	80	2	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	80	3	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	80	4	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	80	5	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	80	6	detect	detect	VB
work_wnugj6km6bec5aado4tiqxv5uq	80	7	sophisticated	sophisticated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	80	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	80	9	shelters	shelter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	80	10	pursued	pursue	VBN
work_wnugj6km6bec5aado4tiqxv5uq	80	11	mainly	mainly	RB
work_wnugj6km6bec5aado4tiqxv5uq	80	12	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	80	13	high-	high-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	80	14	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	80	15	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	80	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	80	17	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	80	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	80	19	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	80	20	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	80	21	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	80	22	avoidance	avoidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	80	23	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	80	24	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	80	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	80	26	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	80	27	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	80	28	probably	probably	RB
work_wnugj6km6bec5aado4tiqxv5uq	80	29	illegal	illegal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	80	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	81	1	Finally	finally	RB
work_wnugj6km6bec5aado4tiqxv5uq	81	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	81	3	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	5	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	81	6	categorized	categorize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	81	7	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	8	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	81	10	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	12	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	81	13	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	14	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	81	15	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	81	16	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	81	17	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	18	losses	loss	NNS
work_wnugj6km6bec5aado4tiqxv5uq	81	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	81	20	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	21	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	22	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	81	23	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	81	24	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	81	25	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	81	26	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	27	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	28	permanent	permanent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	29	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	81	31	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	81	32	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	81	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	81	34	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	35	dint	dint	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	37	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	81	39	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	81	40	placed	place	VBN
work_wnugj6km6bec5aado4tiqxv5uq	81	41	themselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	81	42	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	81	43	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	81	44	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	81	45	reported	reported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	46	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	81	47	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	81	48	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	81	49	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	50	category	category	NN
work_wnugj6km6bec5aado4tiqxv5uq	81	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	82	1	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	82	2	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	82	3	seems	seem	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	82	4	related	related	JJ
work_wnugj6km6bec5aado4tiqxv5uq	82	5	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	82	6	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	82	7	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	82	8	observable	observable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	82	9	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	82	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	82	11	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	82	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	83	1	According	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	83	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	83	3	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	83	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	83	5	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	83	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	83	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	83	8	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	83	9	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	83	10	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	83	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	83	12	pp	pp	NNP
work_wnugj6km6bec5aado4tiqxv5uq	83	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	84	1	821–22	821–22	CD
work_wnugj6km6bec5aado4tiqxv5uq	84	2	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	84	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	84	4	mar-	mar-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	5	ried	rie	VBD
work_wnugj6km6bec5aado4tiqxv5uq	84	6	filers	filer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	84	8	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	9	younger	young	JJR
work_wnugj6km6bec5aado4tiqxv5uq	84	10	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	11	65	65	CD
work_wnugj6km6bec5aado4tiqxv5uq	84	12	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	84	13	significantly	significantly	RB
work_wnugj6km6bec5aado4tiqxv5uq	84	14	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	84	15	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	84	16	levels	level	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	18	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	84	19	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	20	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	84	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	84	23	econometric	econometric	JJ
work_wnugj6km6bec5aado4tiqxv5uq	84	24	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	25	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	26	Clotfelter	Clotfelter	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	84	28	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	84	29	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	84	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	84	31	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	32	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	84	33	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	84	34	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	84	35	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	84	36	control	control	NN
work_wnugj6km6bec5aado4tiqxv5uq	84	37	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	38	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	84	39	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	84	40	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	84	41	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	84	42	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	43	come	come	VBP
work_wnugj6km6bec5aado4tiqxv5uq	84	44	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	45	similar	similar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	84	46	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	84	47	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	48	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	84	49	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	50	Perspectives	Perspectives	NNP
work_wnugj6km6bec5aado4tiqxv5uq	84	51	conclusions	conclusion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	84	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	85	1	Baldry	Baldry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	85	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	85	3	1987	1987	CD
work_wnugj6km6bec5aado4tiqxv5uq	85	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	85	5	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	85	6	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	85	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	85	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	85	9	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	85	10	experimental	experimental	JJ
work_wnugj6km6bec5aado4tiqxv5uq	85	11	setting	setting	NN
work_wnugj6km6bec5aado4tiqxv5uq	85	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	85	13	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	85	14	men	man	NNS
work_wnugj6km6bec5aado4tiqxv5uq	85	15	evade	evade	VBP
work_wnugj6km6bec5aado4tiqxv5uq	85	16	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	85	17	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	85	18	women	woman	NNS
work_wnugj6km6bec5aado4tiqxv5uq	85	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	86	1	There	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	86	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	86	3	seems	seem	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	86	4	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	86	5	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	86	6	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	86	7	heterogeneity	heterogeneity	NN
work_wnugj6km6bec5aado4tiqxv5uq	86	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	86	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	86	10	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	86	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	87	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	87	2	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	87	3	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	87	4	concluded	conclude	VBD
work_wnugj6km6bec5aado4tiqxv5uq	87	5	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	87	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	7	within	within	IN
work_wnugj6km6bec5aado4tiqxv5uq	87	8	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	87	9	group	group	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	10	defined	define	VBN
work_wnugj6km6bec5aado4tiqxv5uq	87	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	87	12	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	14	age	age	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	16	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	87	17	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	87	18	demo-	demo-	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	19	graphic	graphic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	87	20	category	category	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	22	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	87	23	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	87	24	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	87	25	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	87	26	evade	evade	VBP
work_wnugj6km6bec5aado4tiqxv5uq	87	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	28	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	87	29	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	87	30	do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	87	31	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	87	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	87	33	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	87	34	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	87	35	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	87	36	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	87	37	overstate	overstate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	87	38	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	39	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	87	40	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	88	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	88	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	4	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	88	5	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	88	6	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	88	7	reported	reported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	88	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	9	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	88	10	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	88	11	50,000	50,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	88	13	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	88	14	100,000	100,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	88	16	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	18	60	60	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	19	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	20	understated	understate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	88	21	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	23	26	26	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	24	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	25	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	88	26	correctly	correctly	RB
work_wnugj6km6bec5aado4tiqxv5uq	88	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	88	29	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	30	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	31	overstated	overstate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	88	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	33	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	88	34	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	88	35	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	36	1994	1994	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	37	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	88	38	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	88	39	39	39	CD
work_wnugj6km6bec5aado4tiqxv5uq	88	40	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	88	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	89	1	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	89	2	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	89	3	do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	89	4	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	89	5	explore	explore	VB
work_wnugj6km6bec5aado4tiqxv5uq	89	6	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	89	7	what	what	WDT
work_wnugj6km6bec5aado4tiqxv5uq	89	8	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	89	9	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	89	10	heterogeneity	heterogeneity	NN
work_wnugj6km6bec5aado4tiqxv5uq	89	11	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	89	12	explained	explain	VBN
work_wnugj6km6bec5aado4tiqxv5uq	89	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	89	14	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	89	15	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	89	16	tastes	taste	NNS
work_wnugj6km6bec5aado4tiqxv5uq	89	17	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	89	18	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	89	19	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	89	20	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	89	21	opposed	oppose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	89	22	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	89	23	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	89	24	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	89	25	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	89	26	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	89	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	90	1	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	90	2	return	return	VBP
work_wnugj6km6bec5aado4tiqxv5uq	90	3	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	90	4	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	90	5	issue	issue	NN
work_wnugj6km6bec5aado4tiqxv5uq	90	6	later	later	RB
work_wnugj6km6bec5aado4tiqxv5uq	90	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	91	1	Big	Big	NNP
work_wnugj6km6bec5aado4tiqxv5uq	91	2	Business	Business	NNP
work_wnugj6km6bec5aado4tiqxv5uq	91	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	91	4	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	91	5	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	91	6	Businesses	Businesses	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	91	7	play	play	VBP
work_wnugj6km6bec5aado4tiqxv5uq	91	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	91	9	central	central	JJ
work_wnugj6km6bec5aado4tiqxv5uq	91	10	role	role	NN
work_wnugj6km6bec5aado4tiqxv5uq	91	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	91	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	91	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	91	14	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	91	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	92	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	2	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	3	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	4	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	5	statute	statute	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	6	fall	fall	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	7	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	8	employees	employee	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	9	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	92	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	92	11	independent	independent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	92	12	contractors	contractor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	13	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	92	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	92	15	businesses	business	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	16	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	92	17	withhold	withhold	VBP
work_wnugj6km6bec5aado4tiqxv5uq	92	18	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	92	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	20	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	92	21	remit	remit	VB
work_wnugj6km6bec5aado4tiqxv5uq	92	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	24	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	25	behalf	behalf	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	28	employees	employee	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	29	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	92	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	92	31	provide	provide	VB
work_wnugj6km6bec5aado4tiqxv5uq	92	32	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	33	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	92	34	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	35	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	92	36	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	38	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	39	activities	activity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	40	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	92	41	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	92	42	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	92	43	matched	match	VBN
work_wnugj6km6bec5aado4tiqxv5uq	92	44	against	against	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	46	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	47	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	92	48	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	92	49	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	92	50	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	92	51	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	92	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	93	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	93	2	addition	addition	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	93	4	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	93	5	prominent	prominent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	93	6	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	7	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	93	8	levied	levy	VBN
work_wnugj6km6bec5aado4tiqxv5uq	93	9	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	93	10	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	93	11	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	12	entities	entity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	93	13	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	93	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	93	15	corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	16	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	93	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	94	1	As	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	94	2	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	3	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	94	4	shows	show	NNS
work_wnugj6km6bec5aado4tiqxv5uq	94	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	94	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	94	7	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	94	8	estimates	estimate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	94	9	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	10	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	94	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	94	12	corpora-	corpora-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	94	13	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	14	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	94	17	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	94	18	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	94	19	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	94	20	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	94	21	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	94	22	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	94	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	94	24	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	94	25	corresponds	correspond	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	94	26	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	94	27	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	94	28	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	29	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	30	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	94	31	17	17	CD
work_wnugj6km6bec5aado4tiqxv5uq	94	32	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	94	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	95	1	Of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	95	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	95	3	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	95	4	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	5	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	95	7	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	95	8	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	95	9	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	95	10	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	95	11	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	95	12	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	95	13	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	14	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	95	16	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	95	17	make	make	VBP
work_wnugj6km6bec5aado4tiqxv5uq	95	18	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	95	19	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	95	20	25	25	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	21	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	95	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	96	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	96	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	96	3	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	96	4	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	96	5	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	96	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	96	8	larger	large	JJR
work_wnugj6km6bec5aado4tiqxv5uq	96	9	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	96	10	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	96	11	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	96	12	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	96	13	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	96	14	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	96	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	96	16	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	96	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	18	29	29	CD
work_wnugj6km6bec5aado4tiqxv5uq	96	19	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	96	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	21	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	96	22	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	23	less	less	JJR
work_wnugj6km6bec5aado4tiqxv5uq	96	24	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	25	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	96	26	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	96	27	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	96	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	96	29	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	96	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	97	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	97	2	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	97	3	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	97	4	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	97	5	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	97	6	updated	update	VBN
work_wnugj6km6bec5aado4tiqxv5uq	97	7	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	97	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	97	9	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	97	10	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	97	11	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	97	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	98	1	Instead	instead	RB
work_wnugj6km6bec5aado4tiqxv5uq	98	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	98	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	98	4	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	98	5	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	98	7	corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	98	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	98	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	98	10	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	98	11	come	come	VBN
work_wnugj6km6bec5aado4tiqxv5uq	98	12	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	13	three	three	CD
work_wnugj6km6bec5aado4tiqxv5uq	98	14	sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	98	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	98	16	according	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	98	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	98	19	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	20	General	General	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	21	Accounting	Accounting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	22	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	23	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	98	24	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	98	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	98	26	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	98	27	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	28	small	small	JJ
work_wnugj6km6bec5aado4tiqxv5uq	98	29	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	98	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	98	31	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	32	used	use	VBD
work_wnugj6km6bec5aado4tiqxv5uq	98	33	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	34	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	35	Measurement	Measurement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	36	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	98	37	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	98	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	98	39	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	98	40	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	41	underreporting	underreporte	VBG
work_wnugj6km6bec5aado4tiqxv5uq	98	42	unlikely	unlikely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	98	43	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	98	44	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	98	45	detected	detect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	98	46	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	98	47	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	98	48	method	method	NN
work_wnugj6km6bec5aado4tiqxv5uq	98	49	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	99	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	99	2	medium	medium	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	3	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	99	4	sized	sized	JJ
work_wnugj6km6bec5aado4tiqxv5uq	99	5	corpo-	corpo-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	99	6	rations	ration	NNS
work_wnugj6km6bec5aado4tiqxv5uq	99	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	99	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	99	9	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	10	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	99	11	calculated	calculate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	99	12	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	99	13	estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	99	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	99	15	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	99	16	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	99	17	operational	operational	JJ
work_wnugj6km6bec5aado4tiqxv5uq	99	18	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	99	19	that	that	RB
work_wnugj6km6bec5aado4tiqxv5uq	99	20	is	is	RB
work_wnugj6km6bec5aado4tiqxv5uq	99	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	99	22	non-	non-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	99	23	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	99	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	99	25	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	26	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	99	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	99	28	mid-1980s	mid-1980	NNS
work_wnugj6km6bec5aado4tiqxv5uq	99	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	99	30	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	99	31	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	99	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	33	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	34	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	99	35	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	99	36	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	99	37	generated	generate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	99	38	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	99	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	99	40	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	99	41	examined	examine	VBD
work_wnugj6km6bec5aado4tiqxv5uq	99	42	all	all	PDT
work_wnugj6km6bec5aado4tiqxv5uq	99	43	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	99	44	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	99	45	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	99	46	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	99	47	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	99	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	100	1	Finally	finally	RB
work_wnugj6km6bec5aado4tiqxv5uq	100	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	100	3	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	4	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	100	5	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	100	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	100	7	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	100	9	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	100	10	routinely	routinely	RB
work_wnugj6km6bec5aado4tiqxv5uq	100	11	examines	examine	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	100	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	100	13	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	100	14	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	100	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	16	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	100	17	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	100	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	100	19	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	100	20	results	result	NNS
work_wnugj6km6bec5aado4tiqxv5uq	100	21	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	100	22	used	use	VBN
work_wnugj6km6bec5aado4tiqxv5uq	100	23	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	100	25	basis	basis	NN
work_wnugj6km6bec5aado4tiqxv5uq	100	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	27	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	100	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	100	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	100	30	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	100	31	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	100	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	101	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	101	2	Bureau	Bureau	NNP
work_wnugj6km6bec5aado4tiqxv5uq	101	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	101	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	101	5	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	101	6	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	101	7	calculates	calculate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	101	8	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	101	9	annual	annual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	101	10	measure	measure	NN
work_wnugj6km6bec5aado4tiqxv5uq	101	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	101	12	cor-	cor-	RB
work_wnugj6km6bec5aado4tiqxv5uq	101	13	porate	porate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	101	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	101	15	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	101	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	102	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	2	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	102	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	102	4	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	102	5	13.8	13.8	CD
work_wnugj6km6bec5aado4tiqxv5uq	102	6	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	7	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	102	10	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	12	misre-	misre-	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	13	porting	porting	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	15	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	102	16	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	17	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	102	18	close	close	JJ
work_wnugj6km6bec5aado4tiqxv5uq	102	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	102	21	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	102	22	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	102	23	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	102	24	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	102	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	102	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	102	27	extrapolated	extrapolate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	102	28	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	102	29	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	102	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	103	1	Petrick	Petrick	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	103	3	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	103	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	103	5	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	103	6	7	7	CD
work_wnugj6km6bec5aado4tiqxv5uq	103	7	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	103	8	discusses	discuss	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	103	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	103	10	Bureau	Bureau	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	103	12	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	13	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	14	method-	method-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	103	15	ology	ology	NN
work_wnugj6km6bec5aado4tiqxv5uq	103	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	103	17	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	18	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	103	19	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	103	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	103	21	fn	fn	NNP
work_wnugj6km6bec5aado4tiqxv5uq	103	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	104	1	5	5	LS
work_wnugj6km6bec5aado4tiqxv5uq	104	2	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	104	3	compares	compare	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	104	4	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	104	5	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	104	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	104	7	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	104	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	104	9	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	104	10	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	104	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	105	1	Because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	105	2	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	105	3	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	105	4	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	105	5	largely	largely	RB
work_wnugj6km6bec5aado4tiqxv5uq	105	6	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	105	7	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	105	8	operational	operational	JJ
work_wnugj6km6bec5aado4tiqxv5uq	105	9	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	105	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	105	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	105	12	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	105	13	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	105	14	big	big	JJ
work_wnugj6km6bec5aado4tiqxv5uq	105	15	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	105	16	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	105	17	routinely	routinely	RB
work_wnugj6km6bec5aado4tiqxv5uq	105	18	audited	audit	VBN
work_wnugj6km6bec5aado4tiqxv5uq	105	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	105	20	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	105	21	caveats	caveat	NNS
work_wnugj6km6bec5aado4tiqxv5uq	105	22	apply	apply	VBP
work_wnugj6km6bec5aado4tiqxv5uq	105	23	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	105	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	105	25	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	105	26	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	105	27	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	105	28	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	105	29	generate	generate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	105	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	106	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	106	2	deficiencies	deficiency	NNS
work_wnugj6km6bec5aado4tiqxv5uq	106	3	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	106	4	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	106	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	106	6	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	106	7	team	team	NN
work_wnugj6km6bec5aado4tiqxv5uq	106	8	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	106	9	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	106	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	106	11	perfect	perfect	JJ
work_wnugj6km6bec5aado4tiqxv5uq	106	12	measure	measure	NN
work_wnugj6km6bec5aado4tiqxv5uq	106	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	106	14	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	106	15	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	106	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	107	1	Due	due	IN
work_wnugj6km6bec5aado4tiqxv5uq	107	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	107	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	107	4	complexity	complexity	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	107	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	107	7	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	8	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	107	10	exactly	exactly	RB
work_wnugj6km6bec5aado4tiqxv5uq	107	11	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	107	12	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	107	13	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	107	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	15	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	16	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	107	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	107	18	therefore	therefore	RB
work_wnugj6km6bec5aado4tiqxv5uq	107	19	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	107	20	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	107	21	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	107	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	23	noncom-	noncom-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	107	24	pliance	pliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	107	25	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	107	26	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	107	27	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	107	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	107	29	clear	clear	JJ
work_wnugj6km6bec5aado4tiqxv5uq	107	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	108	1	Second	second	JJ
work_wnugj6km6bec5aado4tiqxv5uq	108	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	108	3	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	108	4	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	108	5	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	108	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	108	7	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	108	8	perfect	perfect	JJ
work_wnugj6km6bec5aado4tiqxv5uq	108	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	109	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	109	2	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	109	3	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	109	4	31	31	CD
work_wnugj6km6bec5aado4tiqxv5uq	109	5	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	109	6	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	109	7	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	109	8	missed	miss	VBN
work_wnugj6km6bec5aado4tiqxv5uq	109	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	109	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	109	11	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	109	12	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	109	13	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	109	14	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	109	15	mistakes	mistake	NNS
work_wnugj6km6bec5aado4tiqxv5uq	109	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	109	17	characterizing	characterize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	109	18	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	109	19	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	109	20	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	109	21	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	109	22	legitimate	legitimate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	109	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	109	24	planning	planning	NN
work_wnugj6km6bec5aado4tiqxv5uq	109	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	110	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	110	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	3	reason	reason	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	110	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	6	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	110	7	reflect	reflect	VBP
work_wnugj6km6bec5aado4tiqxv5uq	110	8	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	110	9	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	110	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	11	reporting	report	VBG
work_wnugj6km6bec5aado4tiqxv5uq	110	12	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	110	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	15	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	110	16	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	110	17	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	110	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	19	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	20	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	110	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	110	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	24	authority	authority	NN
work_wnugj6km6bec5aado4tiqxv5uq	110	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	111	1	Knowing	know	VBG
work_wnugj6km6bec5aado4tiqxv5uq	111	2	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	4	resolution	resolution	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	7	ultimate	ultimate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	9	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	10	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	111	11	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	13	long	long	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	14	process	process	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	16	negotiation	negotiation	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	17	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	111	18	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	111	19	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	111	20	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	111	21	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	22	involve	involve	VB
work_wnugj6km6bec5aado4tiqxv5uq	111	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	24	judicial	judicial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	25	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	111	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	28	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	29	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	30	per	per	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	32	originally	originally	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	33	filed	file	VBN
work_wnugj6km6bec5aado4tiqxv5uq	111	34	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	35	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	111	36	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	37	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	38	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	40	initial	initial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	41	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	42	assessed	assess	VBN
work_wnugj6km6bec5aado4tiqxv5uq	111	43	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	45	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	46	team	team	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	111	48	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	111	49	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	111	50	partly	partly	RB
work_wnugj6km6bec5aado4tiqxv5uq	111	51	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	52	tactical	tactical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	53	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	111	54	opening	opening	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	55	bid	bid	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	56	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	111	57	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	111	58	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	111	59	neither	neither	CC
work_wnugj6km6bec5aado4tiqxv5uq	111	60	party	party	NNP
work_wnugj6km6bec5aado4tiqxv5uq	111	61	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	111	62	best	good	JJS
work_wnugj6km6bec5aado4tiqxv5uq	111	63	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	64	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	111	65	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	111	66	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	111	67	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	111	68	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	111	69	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	70	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	111	71	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	112	1	Indeed	indeed	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	112	3	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	4	Commissioner	Commissioner	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	5	Mark	Mark	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	6	Everson	Everson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	112	8	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	112	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	112	10	testified	testify	VBD
work_wnugj6km6bec5aado4tiqxv5uq	112	11	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	13	President	President	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	14	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	112	15	Advisory	Advisory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	16	Panel	Panel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	17	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	18	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	19	Reform	Reform	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	22	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	23	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	112	24	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	112	25	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	26	reputation	reputation	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	27	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	28	trading	trade	VBG
work_wnugj6km6bec5aado4tiqxv5uq	112	29	[	[	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	112	30	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	31	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	112	32	away	away	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	112	34	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	112	35	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	36	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	37	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	112	38	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	112	39	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	112	40	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	41	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	42	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	43	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	44	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	46	noncompliant	noncompliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	47	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	48	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	112	49	take	take	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	50	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	51	aggressive	aggressive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	52	position	position	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	53	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	54	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	55	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	112	56	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	112	57	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	112	58	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	59	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	112	60	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	61	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	62	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	112	63	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	64	necessarily	necessarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	65	capture	capture	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	66	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	67	long	long	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	68	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	112	69	term	term	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	70	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	71	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	72	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	73	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	74	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	75	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	76	present	present	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	77	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	78	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	79	revenues	revenue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	80	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	112	81	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	112	82	both	both	CC
work_wnugj6km6bec5aado4tiqxv5uq	112	83	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	84	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	85	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	86	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	87	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	112	88	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	89	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	90	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	112	91	involve	involve	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	92	temporary	temporary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	93	adjustments	adjustment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	94	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	95	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	96	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	97	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	112	98	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	99	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	100	immediate	immediate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	101	expensing	expensing	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	102	versus	versus	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	103	depreciation	depreciation	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	104	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	112	105	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	112	106	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	112	107	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	108	offset-	offset-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	109	ting	ting	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	110	consequences	consequence	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	111	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	112	future	future	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	113	years	year	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	114	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	112	115	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	112	116	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	117	upward	upward	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	118	adjustments	adjustment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	119	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	112	120	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	121	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	122	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	123	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	124	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	125	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	126	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	127	negative	negative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	128	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	129	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	130	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	112	131	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	112	132	increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	133	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	134	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	135	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	112	136	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	137	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	138	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	112	139	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	112	140	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	112	141	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	142	general	general	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	143	increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	112	144	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	145	present	present	JJ
work_wnugj6km6bec5aado4tiqxv5uq	112	146	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	147	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	148	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	149	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	150	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	151	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	152	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	153	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	154	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	112	155	reduces	reduce	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	112	156	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	112	157	expected	expect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	112	158	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	159	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	112	160	loss	loss	NN
work_wnugj6km6bec5aado4tiqxv5uq	112	161	carryforwards	carryforward	NNS
work_wnugj6km6bec5aado4tiqxv5uq	112	162	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	113	1	Based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	113	2	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	3	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	113	4	examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	6	previously	previously	RB
work_wnugj6km6bec5aado4tiqxv5uq	113	7	undisclosed	undisclosed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	8	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	9	operational	operational	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	10	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	113	12	appeals	appeal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	13	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	14	merged	merge	VBN
work_wnugj6km6bec5aado4tiqxv5uq	113	15	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	16	confidential	confidential	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	18	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	19	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	21	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	23	Hanlon	Hanlon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	25	Mills	Mills	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	27	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	113	28	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	29	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	113	30	forthcoming	forthcoming	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	113	32	calculated	calculate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	113	33	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	34	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	35	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	37	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	38	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	40	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	41	measured	measure	VBN
work_wnugj6km6bec5aado4tiqxv5uq	113	42	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	43	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	44	deficiencies	deficiency	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	45	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	113	46	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	47	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	48	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	49	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	50	amounted	amount	VBD
work_wnugj6km6bec5aado4tiqxv5uq	113	51	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	113	53	period	period	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	54	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	113	55	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	56	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	113	57	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	113	58	approximately	approximately	RB
work_wnugj6km6bec5aado4tiqxv5uq	113	59	13	13	CD
work_wnugj6km6bec5aado4tiqxv5uq	113	60	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	61	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	62	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	113	63	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	113	64	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	113	65	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	66	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	113	67	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	113	68	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	113	69	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	113	70	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	71	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	113	72	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	73	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	113	74	Bureau	Bureau	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	75	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	113	76	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	77	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	113	78	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	113	79	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	114	1	All	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	114	2	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	114	3	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	114	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	114	5	60	60	CD
work_wnugj6km6bec5aado4tiqxv5uq	114	6	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	114	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	114	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	114	9	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	114	10	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	114	11	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	114	12	either	either	CC
work_wnugj6km6bec5aado4tiqxv5uq	114	13	agreed	agree	VBN
work_wnugj6km6bec5aado4tiqxv5uq	114	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	114	15	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	114	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	114	17	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	114	18	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	114	19	upheld	uphold	VBN
work_wnugj6km6bec5aado4tiqxv5uq	114	20	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	114	21	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	114	22	later	later	JJ
work_wnugj6km6bec5aado4tiqxv5uq	114	23	stage	stage	NN
work_wnugj6km6bec5aado4tiqxv5uq	114	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	115	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	2	60	60	CD
work_wnugj6km6bec5aado4tiqxv5uq	115	3	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	4	sustention	sustention	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	5	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	115	7	almost	almost	RB
work_wnugj6km6bec5aado4tiqxv5uq	115	8	certainly	certainly	RB
work_wnugj6km6bec5aado4tiqxv5uq	115	9	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	10	upper	upper	JJ
work_wnugj6km6bec5aado4tiqxv5uq	115	11	bound	bind	VBN
work_wnugj6km6bec5aado4tiqxv5uq	115	12	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	115	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	15	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	16	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	115	17	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	18	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	115	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	115	20	however	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	115	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	115	22	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	115	23	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	115	24	excludes	exclude	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	115	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	26	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	115	27	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	115	28	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	115	29	contested	contested	JJ
work_wnugj6km6bec5aado4tiqxv5uq	115	30	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	115	31	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	32	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	33	filings	filing	NNS
work_wnugj6km6bec5aado4tiqxv5uq	115	34	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	115	35	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	115	36	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	115	37	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	115	38	settled	settle	VBN
work_wnugj6km6bec5aado4tiqxv5uq	115	39	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	115	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	115	41	data	data	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	42	set	set	NN
work_wnugj6km6bec5aado4tiqxv5uq	115	43	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	115	44	compiled	compile	VBN
work_wnugj6km6bec5aado4tiqxv5uq	115	45	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	116	1	They	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	116	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	116	3	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	116	4	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	6	largest	large	JJS
work_wnugj6km6bec5aado4tiqxv5uq	116	7	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	116	8	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	9	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	10	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	11	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	116	12	greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	116	13	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	14	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	116	15	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	16	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	17	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	18	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	116	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	20	greatest	great	JJS
work_wnugj6km6bec5aado4tiqxv5uq	116	21	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	23	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	116	24	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	25	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	26	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	27	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	28	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	29	74	74	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	30	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	116	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	34	highest	highest	RBS
work_wnugj6km6bec5aado4tiqxv5uq	116	35	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	116	36	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	37	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	38	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	39	14.6	14.6	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	40	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	41	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	116	42	versus	versus	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	43	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	44	range	range	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	45	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	46	9.9	9.9	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	47	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	48	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	49	13.4	13.4	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	50	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	116	51	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	116	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	116	53	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	116	54	six	six	CD
work_wnugj6km6bec5aado4tiqxv5uq	116	55	groups	group	NNS
work_wnugj6km6bec5aado4tiqxv5uq	116	56	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	116	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	117	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	117	2	finding	finding	NN
work_wnugj6km6bec5aado4tiqxv5uq	117	3	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	117	4	consistent	consistent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	117	5	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	117	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	117	7	larger	large	JJR
work_wnugj6km6bec5aado4tiqxv5uq	117	8	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	117	9	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	117	10	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	117	11	complex	complex	JJ
work_wnugj6km6bec5aado4tiqxv5uq	117	12	operations	operation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	117	13	having	have	VBG
work_wnugj6km6bec5aado4tiqxv5uq	117	14	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	117	15	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	117	16	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	117	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	117	18	noncom-	noncom-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	117	19	pliance	pliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	117	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	118	1	There	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	118	2	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	118	3	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	118	4	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	5	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	6	suggesting	suggest	VBG
work_wnugj6km6bec5aado4tiqxv5uq	118	7	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	9	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	10	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	11	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	12	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	13	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	118	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	15	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	118	16	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	17	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	118	18	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	118	19	U	U	NNP
work_wnugj6km6bec5aado4tiqxv5uq	118	20	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	118	21	shaped	shaped	JJ
work_wnugj6km6bec5aado4tiqxv5uq	118	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	118	23	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	118	24	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	25	medium	medium	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	26	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	118	27	sized	sized	JJ
work_wnugj6km6bec5aado4tiqxv5uq	118	28	businesses	business	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	29	among	among	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	31	set	set	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	33	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	118	34	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	35	having	have	VBG
work_wnugj6km6bec5aado4tiqxv5uq	118	36	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	37	lowest	low	JJS
work_wnugj6km6bec5aado4tiqxv5uq	118	38	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	40	noncompliance.1	noncompliance.1	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	41	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	118	42	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	43	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	44	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	45	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	46	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	118	47	smaller	small	JJR
work_wnugj6km6bec5aado4tiqxv5uq	118	48	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	49	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	118	50	Rice	Rice	NNP
work_wnugj6km6bec5aado4tiqxv5uq	118	51	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	118	52	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	118	53	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	118	54	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	118	55	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	118	56	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	118	57	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	58	similar	similar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	118	59	association	association	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	60	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	61	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	62	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	63	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	118	64	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	65	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	66	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	118	67	although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	68	he	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	118	69	concluded	conclude	VBD
work_wnugj6km6bec5aado4tiqxv5uq	118	70	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	71	managers	manager	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	72	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	73	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	74	whose	whose	WP$
work_wnugj6km6bec5aado4tiqxv5uq	118	75	profit	profit	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	76	performance	performance	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	77	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	118	78	below	below	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	79	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	118	80	industry	industry	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	81	norm	norm	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	82	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	118	83	utilize	utilize	VB
work_wnugj6km6bec5aado4tiqxv5uq	118	84	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	85	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	86	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	118	87	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	118	88	strategy	strategy	NN
work_wnugj6km6bec5aado4tiqxv5uq	118	89	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	118	90	cut	cut	VB
work_wnugj6km6bec5aado4tiqxv5uq	118	91	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	118	92	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	119	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	119	2	contrast	contrast	NN
work_wnugj6km6bec5aado4tiqxv5uq	119	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	119	4	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	119	5	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	119	6	profit	profit	NN
work_wnugj6km6bec5aado4tiqxv5uq	119	7	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	119	8	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	119	9	take	take	VB
work_wnugj6km6bec5aado4tiqxv5uq	119	10	advantage	advantage	NN
work_wnugj6km6bec5aado4tiqxv5uq	119	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	119	12	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	119	13	greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	119	14	ability	ability	NN
work_wnugj6km6bec5aado4tiqxv5uq	119	15	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	119	16	underreport	underreport	VB
work_wnugj6km6bec5aado4tiqxv5uq	119	17	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	119	18	without	without	IN
work_wnugj6km6bec5aado4tiqxv5uq	119	19	being	be	VBG
work_wnugj6km6bec5aado4tiqxv5uq	119	20	audited	audit	VBN
work_wnugj6km6bec5aado4tiqxv5uq	119	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	120	1	32	32	CD
work_wnugj6km6bec5aado4tiqxv5uq	120	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	5	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	120	6	On	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	7	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	120	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	9	Hanlon	Hanlon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	11	Mills	Mills	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	120	14	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	15	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	16	forthcoming	forthcoming	JJ
work_wnugj6km6bec5aado4tiqxv5uq	120	17	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	18	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	120	19	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	20	private	private	JJ
work_wnugj6km6bec5aado4tiqxv5uq	120	21	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	120	22	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	120	23	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	120	24	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	120	25	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	120	26	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	120	27	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	28	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	120	29	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	120	30	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	31	17.1	17.1	CD
work_wnugj6km6bec5aado4tiqxv5uq	120	32	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	120	33	versus	versus	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	34	12.5	12.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	120	35	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	120	36	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	37	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	38	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	120	39	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	120	40	similar	similar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	120	41	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	42	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	120	43	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	120	44	results	result	NNS
work_wnugj6km6bec5aado4tiqxv5uq	120	45	analyzed	analyze	VBN
work_wnugj6km6bec5aado4tiqxv5uq	120	46	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	120	47	Cloyd	Cloyd	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	48	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	49	1995	1995	CD
work_wnugj6km6bec5aado4tiqxv5uq	120	50	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	51	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	120	52	Cloyd	Cloyd	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	53	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	54	Pratt	Pratt	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	55	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	120	56	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	120	57	Stock	Stock	NNP
work_wnugj6km6bec5aado4tiqxv5uq	120	58	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	59	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	120	60	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	120	61	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	121	1	Privately	privately	RB
work_wnugj6km6bec5aado4tiqxv5uq	121	2	held	hold	VBN
work_wnugj6km6bec5aado4tiqxv5uq	121	3	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	121	4	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	121	5	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	121	6	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	121	7	aggressive	aggressive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	121	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	121	9	angling	angle	VBG
work_wnugj6km6bec5aado4tiqxv5uq	121	10	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	121	11	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	121	12	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	121	13	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	121	14	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	121	15	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	121	16	fewer	few	JJR
work_wnugj6km6bec5aado4tiqxv5uq	121	17	capital	capital	NN
work_wnugj6km6bec5aado4tiqxv5uq	121	18	market	market	NN
work_wnugj6km6bec5aado4tiqxv5uq	121	19	pressures	pressure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	121	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	121	21	thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	121	22	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	121	23	sacrifice	sacrifice	VB
work_wnugj6km6bec5aado4tiqxv5uq	121	24	reporting	report	VBG
work_wnugj6km6bec5aado4tiqxv5uq	121	25	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	121	26	financial	financial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	121	27	accounting	accounting	NN
work_wnugj6km6bec5aado4tiqxv5uq	121	28	earnings	earning	NNS
work_wnugj6km6bec5aado4tiqxv5uq	121	29	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	121	30	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	121	31	attempt	attempt	NN
work_wnugj6km6bec5aado4tiqxv5uq	121	32	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	121	33	reduce	reduce	VB
work_wnugj6km6bec5aado4tiqxv5uq	121	34	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	121	35	owed	owe	VBN
work_wnugj6km6bec5aado4tiqxv5uq	121	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	122	1	We	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	122	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	122	3	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	122	4	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	122	5	positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	122	6	relationship	relationship	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	7	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	122	9	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	11	intangible	intangible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	122	12	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	122	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	122	14	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	15	holds	hold	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	122	16	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	122	17	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	18	proxied	proxie	VBN
work_wnugj6km6bec5aado4tiqxv5uq	122	19	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	20	research	research	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	21	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	122	22	development	development	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	23	expenses	expense	NNS
work_wnugj6km6bec5aado4tiqxv5uq	122	24	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	122	25	market	market	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	26	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	122	27	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	28	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	122	29	book	book	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	30	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	122	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	122	33	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	122	34	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	35	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	36	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	37	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	122	38	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	122	39	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	122	40	consistent	consistent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	122	41	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	42	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	122	43	idea	idea	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	44	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	122	45	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	122	46	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	122	47	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	122	48	greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	122	49	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	50	planning	planning	NN
work_wnugj6km6bec5aado4tiqxv5uq	122	51	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	122	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	123	1	Finally	finally	RB
work_wnugj6km6bec5aado4tiqxv5uq	123	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	123	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	123	4	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	6	annual	annual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	123	7	executive	executive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	123	8	compensation	compensation	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	9	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	123	11	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	13	bonuses	bonus	NNS
work_wnugj6km6bec5aado4tiqxv5uq	123	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	123	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	123	16	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	18	equity	equity	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	19	incentives	incentive	NNS
work_wnugj6km6bec5aado4tiqxv5uq	123	20	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	21	exercisable	exercisable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	123	22	stock	stock	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	23	options	option	NNS
work_wnugj6km6bec5aado4tiqxv5uq	123	24	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	123	25	positively	positively	RB
work_wnugj6km6bec5aado4tiqxv5uq	123	26	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	123	27	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	123	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	123	29	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	123	30	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	31	deficiency	deficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	123	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	124	1	How	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	124	2	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	124	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	124	4	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	124	5	Compares	compare	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	124	6	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	124	7	Other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	124	8	High	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	124	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	124	10	Income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	11	Countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	124	12	How	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	124	13	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	124	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	124	15	magnitude	magnitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	124	17	nature	nature	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	124	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	20	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	21	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	124	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	124	23	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	124	24	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	124	25	stack	stack	VBP
work_wnugj6km6bec5aado4tiqxv5uq	124	26	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	124	27	against	against	IN
work_wnugj6km6bec5aado4tiqxv5uq	124	28	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	124	29	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	124	30	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	124	31	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	124	32	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	124	33	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	125	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	125	2	answer	answer	NN
work_wnugj6km6bec5aado4tiqxv5uq	125	3	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	125	4	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	125	5	question	question	NN
work_wnugj6km6bec5aado4tiqxv5uq	125	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	125	7	elusive	elusive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	125	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	126	1	No	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	126	2	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	126	3	country	country	NN
work_wnugj6km6bec5aado4tiqxv5uq	126	4	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	126	5	undertaken	undertake	VBN
work_wnugj6km6bec5aado4tiqxv5uq	126	6	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	126	7	broad	broad	RB
work_wnugj6km6bec5aado4tiqxv5uq	126	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	126	9	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	126	10	analysis	analysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	126	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	126	12	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	126	13	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	126	14	like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	126	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	126	16	Tax-	Tax-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	17	payer	payer	NN
work_wnugj6km6bec5aado4tiqxv5uq	126	18	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	19	Measurement	Measurement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	20	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	21	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	126	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	126	23	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	24	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	25	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	126	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	127	1	Australia	Australia	NNP
work_wnugj6km6bec5aado4tiqxv5uq	127	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	127	3	Canada	Canada	NNP
work_wnugj6km6bec5aado4tiqxv5uq	127	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	127	5	Sweden	Sweden	NNP
work_wnugj6km6bec5aado4tiqxv5uq	127	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	127	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	127	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	127	9	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	127	10	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	127	11	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	127	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	127	13	place	place	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	14	small	small	JJ
work_wnugj6km6bec5aado4tiqxv5uq	127	15	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	127	16	scale	scale	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	17	random	random	JJ
work_wnugj6km6bec5aado4tiqxv5uq	127	18	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	19	programs	program	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	127	21	selected	select	VBN
work_wnugj6km6bec5aado4tiqxv5uq	127	22	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	127	24	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	25	groups	group	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	127	27	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	127	28	detailed	detailed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	127	29	results	result	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	30	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	127	31	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	127	32	programs	program	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	33	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	127	34	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	127	35	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	127	36	published	publish	VBN
work_wnugj6km6bec5aado4tiqxv5uq	127	37	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	127	38	although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	127	39	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	127	40	presumably	presumably	RB
work_wnugj6km6bec5aado4tiqxv5uq	127	41	inform	inform	VBP
work_wnugj6km6bec5aado4tiqxv5uq	127	42	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	127	43	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	44	agencies	agency	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	45	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	127	46	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	47	management	management	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	48	assessments	assessment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	49	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	127	50	resource	resource	VB
work_wnugj6km6bec5aado4tiqxv5uq	127	51	allocation	allocation	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	52	deci-	deci-	NN
work_wnugj6km6bec5aado4tiqxv5uq	127	53	sions	sion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	127	54	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	127	55	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	128	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	128	2	Swedish	Swedish	NNP
work_wnugj6km6bec5aado4tiqxv5uq	128	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	128	4	Agency	Agency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	128	5	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	128	6	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	128	7	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	128	8	estimated	estimate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	128	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	128	10	total	total	JJ
work_wnugj6km6bec5aado4tiqxv5uq	128	11	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	128	12	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	128	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	128	14	percentage	percentage	NN
work_wnugj6km6bec5aado4tiqxv5uq	128	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	128	16	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	128	17	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	128	18	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	128	19	9	9	CD
work_wnugj6km6bec5aado4tiqxv5uq	128	20	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	128	21	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	128	22	1997	1997	CD
work_wnugj6km6bec5aado4tiqxv5uq	128	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	128	24	8	8	CD
work_wnugj6km6bec5aado4tiqxv5uq	128	25	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	128	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	128	27	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	128	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	129	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	2	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	3	official	official	JJ
work_wnugj6km6bec5aado4tiqxv5uq	129	4	U.K.	U.K.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	5	estimate	estimate	NN
work_wnugj6km6bec5aado4tiqxv5uq	129	6	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	129	7	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	129	8	released	release	VBN
work_wnugj6km6bec5aado4tiqxv5uq	129	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	129	10	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	11	official	official	JJ
work_wnugj6km6bec5aado4tiqxv5uq	129	12	document	document	NN
work_wnugj6km6bec5aado4tiqxv5uq	129	13	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	129	14	speculate	speculate	VB
work_wnugj6km6bec5aado4tiqxv5uq	129	15	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	16	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	129	17	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	129	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	129	19	likely	likely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	129	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	22	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	23	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	24	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	129	25	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	26	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	129	27	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	129	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	29	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	30	similar	similar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	129	31	magnitude	magnitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	129	32	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	129	33	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	34	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	35	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	129	36	Sweden	Sweden	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	37	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	129	38	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	129	39	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	40	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	41	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	129	42	O’Donnell	O’Donnell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	129	43	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	129	44	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	129	45	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	129	46	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	130	1	It	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	130	2	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	130	3	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	130	4	instructive	instructive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	130	5	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	130	6	compare	compare	VB
work_wnugj6km6bec5aado4tiqxv5uq	130	7	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	130	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	9	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	130	10	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	12	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	13	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	14	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	15	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	130	16	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	130	17	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	130	19	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	20	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	130	21	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	130	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	130	24	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	130	25	consumption	consumption	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	26	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	27	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	130	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	130	29	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	30	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	130	31	staple	staple	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	33	foreign	foreign	JJ
work_wnugj6km6bec5aado4tiqxv5uq	130	34	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	35	systems	system	NNS
work_wnugj6km6bec5aado4tiqxv5uq	130	36	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	130	37	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	130	38	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	130	39	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	130	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	130	41	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	130	42	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	43	arsenal	arsenal	NN
work_wnugj6km6bec5aado4tiqxv5uq	130	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	131	1	According	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	131	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	3	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	4	confidential	confidential	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	5	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	6	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	8	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	9	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	11	Forum	Forum	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	12	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	13	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	14	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	17	subsidiary	subsidiary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	18	body	body	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	21	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	22	’s	’s	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	23	Committee	Committee	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	24	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	25	Fiscal	Fiscal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	26	Affairs	Affairs	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	131	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	28	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	131	29	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	30	few	few	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	31	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	32	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	131	33	prepared	prepare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	34	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	131	35	make	make	VB
work_wnugj6km6bec5aado4tiqxv5uq	131	36	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	37	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	131	38	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	40	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	41	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	43	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	131	44	ranged	range	VBD
work_wnugj6km6bec5aado4tiqxv5uq	131	45	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	46	4.0	4.0	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	47	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	131	48	17.5	17.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	49	percent.2	percent.2	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	50	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	51	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	52	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	131	53	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	131	54	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	55	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	56	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	131	57	top-	top-	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	58	down	down	RP
work_wnugj6km6bec5aado4tiqxv5uq	131	59	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	131	60	exercises	exercise	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	61	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	62	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	131	63	compare	compare	VBP
work_wnugj6km6bec5aado4tiqxv5uq	131	64	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	65	revenues	revenue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	66	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	67	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	68	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	69	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	131	70	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	71	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	72	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	73	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	74	theoretical	theoretical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	75	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	76	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	77	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	131	78	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	79	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	80	derived	derive	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	81	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	82	examining	examine	VBG
work_wnugj6km6bec5aado4tiqxv5uq	131	83	consumption	consumption	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	84	expendi-	expendi-	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	85	ture	ture	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	86	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	87	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	131	88	account	account	VB
work_wnugj6km6bec5aado4tiqxv5uq	131	89	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	90	factors	factor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	91	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	131	92	affect	affect	VBP
work_wnugj6km6bec5aado4tiqxv5uq	131	93	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	94	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	95	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	96	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	97	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	98	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	131	99	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	100	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	101	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	102	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	103	4.0	4.0	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	104	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	131	105	17.5	17.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	106	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	107	range	range	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	108	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	131	109	cited	cite	VBN
work_wnugj6km6bec5aado4tiqxv5uq	131	110	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	111	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	112	report	report	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	113	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	114	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	115	President	President	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	116	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	131	117	Advisory	Advisory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	118	Panel	Panel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	119	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	120	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	121	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	122	Reform	Reform	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	123	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	131	124	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	125	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	126	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	127	202	202	CD
work_wnugj6km6bec5aado4tiqxv5uq	131	128	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	131	129	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	130	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	131	131	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	132	citation	citation	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	133	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	131	134	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	135	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	136	numbers	number	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	137	present	present	VBP
work_wnugj6km6bec5aado4tiqxv5uq	131	138	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	139	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	140	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	131	141	wide	wide	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	142	picture	picture	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	143	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	131	144	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	131	145	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	131	146	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	147	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	148	represent	represent	VBP
work_wnugj6km6bec5aado4tiqxv5uq	131	149	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	150	small	small	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	151	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	152	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	153	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	154	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	131	155	nor	nor	CC
work_wnugj6km6bec5aado4tiqxv5uq	131	156	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	131	157	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	158	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	131	159	responsible	responsible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	131	160	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	161	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	162	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	163	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	164	research	research	NN
work_wnugj6km6bec5aado4tiqxv5uq	131	165	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	131	166	led	lead	VBD
work_wnugj6km6bec5aado4tiqxv5uq	131	167	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	131	168	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	131	169	figures	figure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	131	170	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	132	1	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	132	2	am	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	132	3	grateful	grateful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	132	4	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	132	5	Richard	Richard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	132	6	Highfield	Highfield	NNP
work_wnugj6km6bec5aado4tiqxv5uq	132	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	132	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	132	9	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	132	10	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	132	11	providing	provide	VBG
work_wnugj6km6bec5aado4tiqxv5uq	132	12	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	132	13	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	132	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	133	1	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	133	2	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	133	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	133	4	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	133	5	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	133	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	133	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	133	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	133	9	33	33	CD
work_wnugj6km6bec5aado4tiqxv5uq	133	10	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	133	11	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	133	12	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	133	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	133	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	133	15	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	133	16	choices	choice	NNS
work_wnugj6km6bec5aado4tiqxv5uq	133	17	concerning	concern	VBG
work_wnugj6km6bec5aado4tiqxv5uq	133	18	goods	good	NNS
work_wnugj6km6bec5aado4tiqxv5uq	133	19	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	133	20	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	133	21	exempt	exempt	JJ
work_wnugj6km6bec5aado4tiqxv5uq	133	22	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	133	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	133	24	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	133	25	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	133	26	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	133	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	133	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	133	29	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	133	30	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	133	31	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	133	32	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	133	33	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	133	34	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	133	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	134	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	134	2	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	134	3	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	134	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	134	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	134	6	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	134	7	transparent	transparent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	134	8	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	134	9	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	134	10	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	134	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	135	1	Its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	135	2	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	135	3	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	135	4	report	report	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	5	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	135	6	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	135	7	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	8	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	9	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	135	10	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	11	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	135	12	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	135	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	14	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	15	2003–2004	2003–2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	135	17	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	18	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	135	19	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	21	13.5	13.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	22	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	135	24	down	down	RB
work_wnugj6km6bec5aado4tiqxv5uq	135	25	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	26	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	135	27	average	average	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	29	15.7	15.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	30	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	135	31	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	135	32	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	33	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	135	34	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	135	36	HM	HM	NNP
work_wnugj6km6bec5aado4tiqxv5uq	135	37	Revenues	Revenues	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	135	38	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	135	39	Customs	Customs	NNP
work_wnugj6km6bec5aado4tiqxv5uq	135	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	135	41	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	135	42	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	135	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	136	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	136	2	U.K.	U.K.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	136	3	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	136	4	claim	claim	VBP
work_wnugj6km6bec5aado4tiqxv5uq	136	5	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	136	6	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	136	7	validated	validate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	136	8	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	136	9	top	top	RB
work_wnugj6km6bec5aado4tiqxv5uq	136	10	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	136	11	down	down	NN
work_wnugj6km6bec5aado4tiqxv5uq	136	12	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	136	13	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	136	14	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	136	15	bottom	bottom	NN
work_wnugj6km6bec5aado4tiqxv5uq	136	16	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	136	17	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	136	18	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	136	19	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	136	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	136	21	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	136	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	136	23	details	detail	NNS
work_wnugj6km6bec5aado4tiqxv5uq	136	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	136	25	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	136	26	procedure	procedure	NN
work_wnugj6km6bec5aado4tiqxv5uq	136	27	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	136	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	136	29	published	publish	VBN
work_wnugj6km6bec5aado4tiqxv5uq	136	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	137	1	Earlier	early	JJR
work_wnugj6km6bec5aado4tiqxv5uq	137	2	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	137	3	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	4	Europe	Europe	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	5	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	137	6	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	137	7	wide	wide	JJ
work_wnugj6km6bec5aado4tiqxv5uq	137	8	range	range	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	10	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	137	11	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	12	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	137	13	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	137	15	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	16	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	137	17	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	137	18	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	19	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	20	Agha	Agha	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	21	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	137	22	Haughton	Haughton	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	137	24	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	26	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	137	27	2	2	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	28	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	137	29	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	30	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	31	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	32	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	33	foregone	foregone	RB
work_wnugj6km6bec5aado4tiqxv5uq	137	34	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	137	36	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	37	Kingdom	Kingdom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	38	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	39	1986	1986	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	40	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	41	Tait	Tait	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	137	43	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	44	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	45	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	137	46	40	40	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	47	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	48	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	49	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	50	uncollected	uncollecte	VBN
work_wnugj6km6bec5aado4tiqxv5uq	137	51	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	52	Italy	Italy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	53	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	54	Pedone	Pedone	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	55	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	137	56	1981	1981	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	57	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	58	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	137	59	6	6	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	60	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	61	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	62	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	137	63	Netherlands	Netherlands	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	64	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	65	1976	1976	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	66	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	137	67	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	137	68	8	8	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	69	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	137	70	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	71	Belgium	Belgium	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	72	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	137	73	1980	1980	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	74	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	75	Oldman	Oldman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	76	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	137	77	Woods	Woods	NNP
work_wnugj6km6bec5aado4tiqxv5uq	137	78	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	137	79	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	137	80	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	137	81	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	138	1	Silvani	Silvani	NNP
work_wnugj6km6bec5aado4tiqxv5uq	138	2	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	138	3	Brondolo	Brondolo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	138	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	138	5	1993	1993	CD
work_wnugj6km6bec5aado4tiqxv5uq	138	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	138	7	report	report	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	8	calcula-	calcula-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	138	9	tions	tion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	138	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	138	12	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	138	13	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	14	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	138	17	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	18	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	138	19	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	138	20	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	21	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	22	19	19	CD
work_wnugj6km6bec5aado4tiqxv5uq	138	23	mostly	mostly	RB
work_wnugj6km6bec5aado4tiqxv5uq	138	24	developing	develop	VBG
work_wnugj6km6bec5aado4tiqxv5uq	138	25	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	138	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	138	27	report	report	VB
work_wnugj6km6bec5aado4tiqxv5uq	138	28	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	138	29	median	median	JJ
work_wnugj6km6bec5aado4tiqxv5uq	138	30	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	31	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	33	31.5	31.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	138	34	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	35	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	138	36	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	37	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	138	38	Zealand	Zealand	NNP
work_wnugj6km6bec5aado4tiqxv5uq	138	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	138	40	lowest	low	JJS
work_wnugj6km6bec5aado4tiqxv5uq	138	41	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	42	5.1	5.1	CD
work_wnugj6km6bec5aado4tiqxv5uq	138	43	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	44	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	138	45	Peru	Peru	NNP
work_wnugj6km6bec5aado4tiqxv5uq	138	46	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	138	47	highest	high	JJS
work_wnugj6km6bec5aado4tiqxv5uq	138	48	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	138	49	68.2	68.2	CD
work_wnugj6km6bec5aado4tiqxv5uq	138	50	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	138	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	139	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	139	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	3	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	139	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	7	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	139	8	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	139	9	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	139	10	prepared	prepare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	139	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	139	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	13	national	national	JJ
work_wnugj6km6bec5aado4tiqxv5uq	139	14	authorities	authority	NNS
work_wnugj6km6bec5aado4tiqxv5uq	139	15	following	follow	VBG
work_wnugj6km6bec5aado4tiqxv5uq	139	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	17	standard	standard	JJ
work_wnugj6km6bec5aado4tiqxv5uq	139	18	methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	19	supplied	supply	VBN
work_wnugj6km6bec5aado4tiqxv5uq	139	20	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	139	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	22	authors	author	NNS
work_wnugj6km6bec5aado4tiqxv5uq	139	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	139	24	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	139	25	essentially	essentially	RB
work_wnugj6km6bec5aado4tiqxv5uq	139	26	compares	compare	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	139	27	VAT	VAT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	139	28	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	29	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	139	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	139	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	32	potential	potential	JJ
work_wnugj6km6bec5aado4tiqxv5uq	139	33	VAT	VAT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	139	34	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	139	36	times	time	NNS
work_wnugj6km6bec5aado4tiqxv5uq	139	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	139	38	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	139	39	VAT	vat	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	40	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	41	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	42	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	139	43	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	139	44	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	139	45	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	139	46	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	139	47	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	139	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	140	1	Finally	finally	RB
work_wnugj6km6bec5aado4tiqxv5uq	140	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	140	3	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	140	4	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	140	5	voluminous	voluminous	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	6	cross	cross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	7	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	8	country	country	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	9	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	140	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	140	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	140	12	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	140	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	140	14	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	140	15	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	140	16	referred	refer	VBN
work_wnugj6km6bec5aado4tiqxv5uq	140	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	140	18	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	140	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	140	20	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	140	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	140	22	irregular	irregular	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	140	24	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	140	26	informal	informal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	140	28	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	140	29	black	black	JJ
work_wnugj6km6bec5aado4tiqxv5uq	140	30	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	140	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	141	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	141	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	141	3	definition	definition	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	141	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	141	6	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	7	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	8	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	141	9	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	141	10	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	141	11	precise	precise	JJ
work_wnugj6km6bec5aado4tiqxv5uq	141	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	141	13	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	141	14	typically	typically	RB
work_wnugj6km6bec5aado4tiqxv5uq	141	15	entails	entail	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	141	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	141	17	production	production	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	141	19	distribution	distribution	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	141	21	services	service	NNS
work_wnugj6km6bec5aado4tiqxv5uq	141	22	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	141	23	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	141	24	themselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	141	25	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	141	26	illegal	illegal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	141	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	141	28	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	141	29	become	become	VB
work_wnugj6km6bec5aado4tiqxv5uq	141	30	unlawful	unlawful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	141	31	either	either	CC
work_wnugj6km6bec5aado4tiqxv5uq	141	32	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	141	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	34	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	35	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	141	36	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	141	37	bypassing	bypassing	NN
work_wnugj6km6bec5aado4tiqxv5uq	141	38	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	141	39	regulations	regulation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	141	40	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	142	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	142	2	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	142	3	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	142	5	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	142	6	measured	measure	VBN
work_wnugj6km6bec5aado4tiqxv5uq	142	7	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	142	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	142	9	fraction	fraction	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	142	11	GDP	GDP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	142	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	142	13	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	142	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	15	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	142	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	142	18	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	142	19	include	include	VB
work_wnugj6km6bec5aado4tiqxv5uq	142	20	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	21	activity	activity	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	22	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	142	23	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	142	24	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	142	25	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	142	26	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	142	27	regulations	regulation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	142	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	142	29	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	142	30	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	142	31	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	142	32	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	142	33	generate	generate	VB
work_wnugj6km6bec5aado4tiqxv5uq	142	34	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	142	35	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	142	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	143	1	It	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	143	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	143	3	excludes	exclude	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	143	4	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	143	5	forms	form	NNS
work_wnugj6km6bec5aado4tiqxv5uq	143	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	143	7	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	143	8	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	143	9	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	143	10	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	143	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	143	12	overstatement	overstatement	NN
work_wnugj6km6bec5aado4tiqxv5uq	143	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	143	14	deductions	deduction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	143	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	143	16	credits	credit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	143	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	143	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	143	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	143	20	use	use	NN
work_wnugj6km6bec5aado4tiqxv5uq	143	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	143	22	sophisticated	sophisticated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	143	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	143	24	shelters	shelter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	143	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	144	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	2	spite	spite	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	4	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	5	definitional	definitional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	144	6	differences	difference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	144	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	144	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	9	underreporting	underreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	11	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	12	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	144	14	particularly	particularly	RB
work_wnugj6km6bec5aado4tiqxv5uq	144	15	proprietor	proprietor	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	16	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	17	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	144	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	144	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	20	focus	focus	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	22	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	144	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	25	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	144	26	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	144	28	comprises	comprise	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	144	29	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	30	significant	significant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	144	31	fraction	fraction	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	34	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	144	35	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	36	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	144	37	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	144	38	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	144	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	144	40	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	144	41	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	144	42	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	145	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	145	2	methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	3	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	4	estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	145	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	145	6	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	145	7	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	8	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	145	9	relies	rely	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	145	10	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	11	inferring	infer	VBG
work_wnugj6km6bec5aado4tiqxv5uq	145	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	145	13	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	14	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	145	15	trends	trend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	145	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	145	18	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	145	19	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	20	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	21	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	145	22	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	23	measurable	measurable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	145	24	quantities	quantity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	145	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	145	26	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	145	27	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	28	currency	currency	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	29	demand	demand	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	145	31	electricity	electricity	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	32	consumption	consumption	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	145	34	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	145	35	na-	na-	IN
work_wnugj6km6bec5aado4tiqxv5uq	145	36	tional	tional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	145	37	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	145	38	accounts	account	NNS
work_wnugj6km6bec5aado4tiqxv5uq	145	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	146	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	146	4	Feige	Feige	NNP
work_wnugj6km6bec5aado4tiqxv5uq	146	5	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	146	6	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	146	7	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	146	8	estimates	estimate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	146	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	10	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	13	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	146	14	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	15	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	16	assuming	assume	VBG
work_wnugj6km6bec5aado4tiqxv5uq	146	17	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	18	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	146	19	unreported	unreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	146	20	economic	economic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	146	21	activity	activity	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	22	takes	take	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	146	23	place	place	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	24	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	25	cash	cash	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	146	27	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	146	28	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	29	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	146	30	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	146	31	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	32	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	146	33	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	34	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	35	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	146	36	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	146	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	38	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	146	39	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	40	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	146	41	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	146	42	exist	exist	VB
work_wnugj6km6bec5aado4tiqxv5uq	146	43	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	146	44	under	under	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	45	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	46	assumptions	assumption	NNS
work_wnugj6km6bec5aado4tiqxv5uq	146	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	146	48	increases	increase	NNS
work_wnugj6km6bec5aado4tiqxv5uq	146	49	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	50	cash	cash	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	51	holdings	holding	NNS
work_wnugj6km6bec5aado4tiqxv5uq	146	52	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	146	53	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	54	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	55	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	56	indicate	indicate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	146	57	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	146	58	growing	grow	VBG
work_wnugj6km6bec5aado4tiqxv5uq	146	59	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	146	60	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	146	61	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	147	1	Similarly	similarly	RB
work_wnugj6km6bec5aado4tiqxv5uq	147	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	147	3	Tanzi	Tanzi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	147	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	147	5	1980	1980	CD
work_wnugj6km6bec5aado4tiqxv5uq	147	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	147	7	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	147	8	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	147	9	pioneered	pioneer	VBD
work_wnugj6km6bec5aado4tiqxv5uq	147	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	11	methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	12	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	147	13	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	14	regressions	regression	NNS
work_wnugj6km6bec5aado4tiqxv5uq	147	15	explaining	explain	VBG
work_wnugj6km6bec5aado4tiqxv5uq	147	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	17	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	19	currency	currency	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	20	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	21	M2	M2	NNP
work_wnugj6km6bec5aado4tiqxv5uq	147	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	147	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	147	24	he	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	147	25	interpreted	interpret	VBD
work_wnugj6km6bec5aado4tiqxv5uq	147	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	27	portion	portion	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	29	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	30	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	31	explained	explain	VBN
work_wnugj6km6bec5aado4tiqxv5uq	147	32	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	33	changes	change	NNS
work_wnugj6km6bec5aado4tiqxv5uq	147	34	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	36	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	37	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	38	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	39	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	40	indication	indication	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	42	changes	change	NNS
work_wnugj6km6bec5aado4tiqxv5uq	147	43	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	45	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	46	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	147	47	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	147	48	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	147	49	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	147	50	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	148	1	It	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	148	2	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	148	3	very	very	RB
work_wnugj6km6bec5aado4tiqxv5uq	148	4	difficult	difficult	JJ
work_wnugj6km6bec5aado4tiqxv5uq	148	5	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	148	6	verify	verify	VB
work_wnugj6km6bec5aado4tiqxv5uq	148	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	148	8	accuracy	accuracy	NN
work_wnugj6km6bec5aado4tiqxv5uq	148	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	148	10	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	148	11	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	148	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	149	1	Even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	2	Tanzi	Tanzi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	149	3	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	149	4	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	149	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	149	6	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	7	F340	F340	NNP
work_wnugj6km6bec5aado4tiqxv5uq	149	8	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	149	9	himself	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	149	10	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	149	11	recently	recently	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	12	said	say	VBN
work_wnugj6km6bec5aado4tiqxv5uq	149	13	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	14	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	149	15	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	16	long	long	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	17	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	149	19	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	149	20	remain	remain	VBP
work_wnugj6km6bec5aado4tiqxv5uq	149	21	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	22	divergent	divergent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	149	23	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	24	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	149	25	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	149	26	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	149	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	149	28	34	34	CD
work_wnugj6km6bec5aado4tiqxv5uq	149	29	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	149	30	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	31	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	149	32	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	149	33	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	149	34	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	149	35	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	36	provide	provide	VB
work_wnugj6km6bec5aado4tiqxv5uq	149	37	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	149	38	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	149	40	guidance	guidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	41	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	42	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	149	44	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	149	45	Breusch	Breusch	NNP
work_wnugj6km6bec5aado4tiqxv5uq	149	46	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	149	47	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	149	48	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	149	49	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	149	50	recently	recently	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	51	presented	present	VBN
work_wnugj6km6bec5aado4tiqxv5uq	149	52	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	149	53	compelling	compelling	JJ
work_wnugj6km6bec5aado4tiqxv5uq	149	54	critique	critique	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	55	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	56	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	149	57	widely	widely	RB
work_wnugj6km6bec5aado4tiqxv5uq	149	58	used	use	VBN
work_wnugj6km6bec5aado4tiqxv5uq	149	59	methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	60	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	61	generating	generate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	149	62	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	149	63	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	149	64	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	149	65	underground	underground	JJ
work_wnugj6km6bec5aado4tiqxv5uq	149	66	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	149	67	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	150	1	Such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	150	2	estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	150	3	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	150	4	say	say	VB
work_wnugj6km6bec5aado4tiqxv5uq	150	5	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	150	6	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	150	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	150	8	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	150	9	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	150	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	150	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	150	12	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	150	13	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	150	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	150	15	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	150	16	time	time	NN
work_wnugj6km6bec5aado4tiqxv5uq	150	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	150	18	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	150	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	150	20	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	150	21	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	150	22	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	150	23	absolute	absolute	JJ
work_wnugj6km6bec5aado4tiqxv5uq	150	24	magnitude	magnitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	150	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	151	1	According	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	151	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	151	4	calculations	calculation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	151	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	6	Mummert	Mummert	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	151	8	Schneider	Schneider	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	9	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	151	10	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	151	12	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	13	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	14	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	151	15	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	151	16	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	151	18	currency	currency	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	19	demand	demand	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	20	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	151	22	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	23	2001–2002	2001–2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	151	25	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	26	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	27	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	151	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	151	29	smallest	small	JJS
work_wnugj6km6bec5aado4tiqxv5uq	151	30	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	31	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	32	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	151	33	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	151	34	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	35	official	official	JJ
work_wnugj6km6bec5aado4tiqxv5uq	151	36	GDP	GDP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	37	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	151	38	among	among	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	39	21	21	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	40	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	151	41	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	151	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	151	43	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	44	8.7	8.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	45	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	46	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	151	47	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	151	48	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	151	49	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	151	50	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	51	half	half	PDT
work_wnugj6km6bec5aado4tiqxv5uq	151	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	151	53	average	average	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	54	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	151	55	16.7	16.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	151	56	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	151	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	152	1	Switzerland	Switzerland	NNP
work_wnugj6km6bec5aado4tiqxv5uq	152	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	3	9.4	9.4	CD
work_wnugj6km6bec5aado4tiqxv5uq	152	4	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	152	5	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	152	7	Austria	Austria	NNP
work_wnugj6km6bec5aado4tiqxv5uq	152	8	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	9	10.6	10.6	CD
work_wnugj6km6bec5aado4tiqxv5uq	152	10	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	152	11	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	12	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	152	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	152	14	next	next	JJ
work_wnugj6km6bec5aado4tiqxv5uq	152	15	lowest	low	JJS
work_wnugj6km6bec5aado4tiqxv5uq	152	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	152	17	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	152	18	Italy	Italy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	152	19	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	20	27.0	27.0	CD
work_wnugj6km6bec5aado4tiqxv5uq	152	21	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	152	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	152	24	Greece	Greece	NNP
work_wnugj6km6bec5aado4tiqxv5uq	152	25	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	26	28.5	28.5	CD
work_wnugj6km6bec5aado4tiqxv5uq	152	27	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	152	28	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	152	29	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	152	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	152	31	highest	high	JJS
work_wnugj6km6bec5aado4tiqxv5uq	152	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	153	1	Another	another	DT
work_wnugj6km6bec5aado4tiqxv5uq	153	2	useful	useful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	153	3	international	international	JJ
work_wnugj6km6bec5aado4tiqxv5uq	153	4	perspective	perspective	NN
work_wnugj6km6bec5aado4tiqxv5uq	153	5	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	153	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	153	7	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	153	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	153	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	153	10	administration	administration	NN
work_wnugj6km6bec5aado4tiqxv5uq	153	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	153	12	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	153	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	154	1	According	accord	VBG
work_wnugj6km6bec5aado4tiqxv5uq	154	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	3	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	154	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	154	5	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	154	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	154	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	154	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	10	24	24	CD
work_wnugj6km6bec5aado4tiqxv5uq	154	11	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	154	12	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	154	13	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	154	14	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	154	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	16	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	154	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	154	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	19	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	154	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	21	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	154	22	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	154	23	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	154	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	25	second	second	RB
work_wnugj6km6bec5aado4tiqxv5uq	154	26	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	154	27	lowest	low	JJS
work_wnugj6km6bec5aado4tiqxv5uq	154	28	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	30	administrative	administrative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	154	31	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	154	32	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	33	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	154	34	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	154	35	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	36	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	154	37	refund	refund	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	38	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	39	collections	collection	NNS
work_wnugj6km6bec5aado4tiqxv5uq	154	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	154	41	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	42	0.52	0.52	CD
work_wnugj6km6bec5aado4tiqxv5uq	154	43	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	44	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	154	45	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	154	46	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	47	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	48	1.11	1.11	CD
work_wnugj6km6bec5aado4tiqxv5uq	154	49	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	50	unweighted	unweighte	VBD
work_wnugj6km6bec5aado4tiqxv5uq	154	51	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	154	52	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	154	53	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	154	54	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	55	lowest	low	JJS
work_wnugj6km6bec5aado4tiqxv5uq	154	56	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	57	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	58	full	full	JJ
work_wnugj6km6bec5aado4tiqxv5uq	154	59	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	154	60	time	time	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	61	staff	staff	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	62	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	63	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	64	national	national	JJ
work_wnugj6km6bec5aado4tiqxv5uq	154	65	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	66	body	body	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	67	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	154	68	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	154	69	labor	labor	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	70	force	force	NN
work_wnugj6km6bec5aado4tiqxv5uq	154	71	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	155	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	155	2	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	155	3	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	4	necessarily	necessarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	5	signal	signal	VB
work_wnugj6km6bec5aado4tiqxv5uq	155	6	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	155	7	inappropriately	inappropriately	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	8	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	155	9	attention	attention	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	155	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	12	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	13	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	155	14	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	155	15	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	155	16	instead	instead	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	17	reflect	reflect	VB
work_wnugj6km6bec5aado4tiqxv5uq	155	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	155	19	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	155	20	efficient	efficient	JJ
work_wnugj6km6bec5aado4tiqxv5uq	155	21	use	use	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	155	23	staff	staff	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	24	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	155	25	computers	computer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	155	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	155	27	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	28	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	155	29	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	155	30	economies	economy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	155	31	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	155	32	scale	scale	NN
work_wnugj6km6bec5aado4tiqxv5uq	155	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	156	1	Like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	2	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	156	3	but	but	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	4	two	two	CD
work_wnugj6km6bec5aado4tiqxv5uq	156	5	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	156	6	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	156	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	156	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	156	9	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	156	10	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	156	11	relies	rely	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	156	12	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	13	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	14	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	156	15	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	16	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	156	17	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	18	arrangements	arrangement	NNS
work_wnugj6km6bec5aado4tiqxv5uq	156	19	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	156	21	collection	collection	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	156	24	bulk	bulk	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	26	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	156	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	28	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	29	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	156	30	wage	wage	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	31	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	156	32	salary	salary	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	33	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	156	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	157	1	Unlike	unlike	IN
work_wnugj6km6bec5aado4tiqxv5uq	157	2	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	157	3	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	157	4	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	157	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	157	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	157	7	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	157	8	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	157	9	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	157	10	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	157	11	use	use	VB
work_wnugj6km6bec5aado4tiqxv5uq	157	12	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	13	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	157	14	at-	at-	RP
work_wnugj6km6bec5aado4tiqxv5uq	157	15	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	16	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	157	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	157	18	collection	collection	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	157	20	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	157	21	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	23	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	157	24	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	157	25	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	157	26	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	157	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	158	1	Neither	neither	CC
work_wnugj6km6bec5aado4tiqxv5uq	158	2	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	158	3	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	158	4	use	use	VB
work_wnugj6km6bec5aado4tiqxv5uq	158	5	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	158	6	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	158	7	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	158	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	158	9	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	158	10	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	158	11	independent	independent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	158	12	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	158	13	services	service	NNS
work_wnugj6km6bec5aado4tiqxv5uq	158	14	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	158	15	royalties	royalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	158	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	158	17	rents	rent	NNS
work_wnugj6km6bec5aado4tiqxv5uq	158	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	158	19	though	though	IN
work_wnugj6km6bec5aado4tiqxv5uq	158	20	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	158	21	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	158	22	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	158	23	do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	158	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	159	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	159	2	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	159	3	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	159	4	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	159	5	maintain	maintain	VB
work_wnugj6km6bec5aado4tiqxv5uq	159	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	159	7	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	159	8	substantial	substantial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	159	9	program	program	NN
work_wnugj6km6bec5aado4tiqxv5uq	159	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	159	11	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	159	12	reporting	reporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	159	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	159	14	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	159	15	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	159	16	country	country	NN
work_wnugj6km6bec5aado4tiqxv5uq	159	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	160	1	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	160	2	extremely	extremely	RB
work_wnugj6km6bec5aado4tiqxv5uq	160	3	wide	wide	JJ
work_wnugj6km6bec5aado4tiqxv5uq	160	4	variety	variety	NN
work_wnugj6km6bec5aado4tiqxv5uq	160	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	160	6	transactions	transaction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	7	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	160	8	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	160	9	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	160	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	160	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	160	12	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	160	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	14	including	include	VBG
work_wnugj6km6bec5aado4tiqxv5uq	160	15	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	160	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	17	dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	19	real	real	JJ
work_wnugj6km6bec5aado4tiqxv5uq	160	20	estate	estate	NN
work_wnugj6km6bec5aado4tiqxv5uq	160	21	transactions	transaction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	23	rents	rent	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	25	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	160	27	securities	security	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	160	29	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	160	30	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	160	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	161	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	161	2	2002–2003	2002–2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	161	4	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	161	5	1.3	1.3	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	6	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	7	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	161	8	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	161	9	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	161	10	received	receive	VBN
work_wnugj6km6bec5aado4tiqxv5uq	161	11	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	161	12	96	96	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	13	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	161	14	electronically	electronically	RB
work_wnugj6km6bec5aado4tiqxv5uq	161	15	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	161	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	161	17	computer	computer	NN
work_wnugj6km6bec5aado4tiqxv5uq	161	18	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	161	19	matched	match	VBN
work_wnugj6km6bec5aado4tiqxv5uq	161	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	161	21	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	161	22	records	record	NNS
work_wnugj6km6bec5aado4tiqxv5uq	161	23	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	161	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	161	25	program	program	NN
work_wnugj6km6bec5aado4tiqxv5uq	161	26	entailed	entail	VBD
work_wnugj6km6bec5aado4tiqxv5uq	161	27	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	161	28	4.3	4.3	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	29	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	30	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	161	31	contacts	contact	NNS
work_wnugj6km6bec5aado4tiqxv5uq	161	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	161	33	resulted	result	VBD
work_wnugj6km6bec5aado4tiqxv5uq	161	34	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	161	35	additional	additional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	161	36	assessments	assessment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	161	37	amounting	amount	VBG
work_wnugj6km6bec5aado4tiqxv5uq	161	38	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	161	39	almost	almost	RB
work_wnugj6km6bec5aado4tiqxv5uq	161	40	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	161	41	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	42	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	161	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	162	1	Finally	finally	RB
work_wnugj6km6bec5aado4tiqxv5uq	162	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	162	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	162	4	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	162	5	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	162	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	162	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	162	9	minority	minority	NN
work_wnugj6km6bec5aado4tiqxv5uq	162	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	11	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	162	12	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	162	13	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	162	14	nine	nine	CD
work_wnugj6km6bec5aado4tiqxv5uq	162	15	out	out	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	17	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	162	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	162	19	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	20	requiring	require	VBG
work_wnugj6km6bec5aado4tiqxv5uq	162	21	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	162	22	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	162	23	file	file	VBP
work_wnugj6km6bec5aado4tiqxv5uq	162	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	162	25	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	162	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	163	1	Half	half	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	2	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	4	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	163	5	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	163	6	operate	operate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	163	7	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	8	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	9	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	10	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	163	11	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	163	12	wage	wage	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	13	earners	earner	NNS
work_wnugj6km6bec5aado4tiqxv5uq	163	14	need	need	VBP
work_wnugj6km6bec5aado4tiqxv5uq	163	15	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	163	16	file	file	VB
work_wnugj6km6bec5aado4tiqxv5uq	163	17	due	due	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	18	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	19	exact	exact	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	163	21	cumulative	cumulative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	22	employer	employer	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	23	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	163	25	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	163	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	27	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	28	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	163	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	30	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	31	authority	authority	NNP
work_wnugj6km6bec5aado4tiqxv5uq	163	32	sends	send	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	163	33	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	163	34	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	35	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	163	36	pre	pre	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	37	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	38	populated	populated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	39	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	163	40	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	41	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	42	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	163	43	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	45	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	46	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	163	47	receive	receive	VBP
work_wnugj6km6bec5aado4tiqxv5uq	163	48	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	49	third	third	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	50	parties	party	NNS
work_wnugj6km6bec5aado4tiqxv5uq	163	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	163	52	requiring	require	VBG
work_wnugj6km6bec5aado4tiqxv5uq	163	53	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	54	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	55	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	163	56	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	163	57	verify	verify	VB
work_wnugj6km6bec5aado4tiqxv5uq	163	58	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	163	59	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	163	60	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	163	61	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	163	62	correct	correct	JJ
work_wnugj6km6bec5aado4tiqxv5uq	163	63	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	164	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	2	Positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	164	3	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	6	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	164	8	Models	model	NNS
work_wnugj6km6bec5aado4tiqxv5uq	164	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	164	10	Tests	test	NNS
work_wnugj6km6bec5aado4tiqxv5uq	164	11	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	12	Deterrence	Deterrence	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	13	Model	Model	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	15	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	16	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	17	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	18	standard	standard	JJ
work_wnugj6km6bec5aado4tiqxv5uq	164	19	framework	framework	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	21	considering	consider	VBG
work_wnugj6km6bec5aado4tiqxv5uq	164	22	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	23	individual	individual	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	24	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	164	25	choice	choice	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	27	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	164	29	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	164	30	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	164	31	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	164	32	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	164	33	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	164	34	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	164	35	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	36	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	37	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	38	first	first	RB
work_wnugj6km6bec5aado4tiqxv5uq	164	39	formulated	formulate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	164	40	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	41	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	42	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	164	43	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	44	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	164	45	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	164	46	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	164	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	164	48	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	164	49	adapted	adapt	VBD
work_wnugj6km6bec5aado4tiqxv5uq	164	50	Becker	Becker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	164	51	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	164	52	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	164	53	1968	1968	CD
work_wnugj6km6bec5aado4tiqxv5uq	164	54	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	164	55	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	56	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	57	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	164	58	economics	economic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	164	59	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	164	60	crime	crime	NN
work_wnugj6km6bec5aado4tiqxv5uq	164	61	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	165	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	165	3	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	165	5	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	165	6	decide	decide	VBP
work_wnugj6km6bec5aado4tiqxv5uq	165	7	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	165	9	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	165	10	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	11	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	165	12	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	165	13	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	165	14	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	165	16	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	17	way	way	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	18	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	165	19	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	165	20	35	35	CD
work_wnugj6km6bec5aado4tiqxv5uq	165	21	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	165	22	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	165	23	approach	approach	VB
work_wnugj6km6bec5aado4tiqxv5uq	165	24	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	165	25	risky	risky	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	26	decision	decision	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	27	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	165	28	gamble	gamble	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	29	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	165	30	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	31	maximizing	maximize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	165	32	expected	expect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	165	33	utility	utility	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	34	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	165	35	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	165	36	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	165	37	influenced	influence	VBN
work_wnugj6km6bec5aado4tiqxv5uq	165	38	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	39	possible	possible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	40	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	41	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	165	42	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	43	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	165	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	165	45	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	46	way	way	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	47	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	165	48	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	165	49	influenced	influence	VBN
work_wnugj6km6bec5aado4tiqxv5uq	165	50	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	165	51	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	165	52	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	53	contingent	contingent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	165	54	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	165	55	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	166	1	Optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	166	2	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	3	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	4	depends	depend	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	166	5	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	166	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	166	7	chance	chance	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	166	9	getting	get	VBG
work_wnugj6km6bec5aado4tiqxv5uq	166	10	caught	catch	VBN
work_wnugj6km6bec5aado4tiqxv5uq	166	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	166	12	penalized	penalize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	166	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	166	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	166	15	size	size	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	166	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	166	18	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	19	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	166	20	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	166	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	166	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	166	24	individual	individual	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	25	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	166	26	degree	degree	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	166	28	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	29	aversion	aversion	NN
work_wnugj6km6bec5aado4tiqxv5uq	166	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	167	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	2	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	3	intriguing	intriguing	JJ
work_wnugj6km6bec5aado4tiqxv5uq	167	4	extension	extension	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	7	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	167	9	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	167	10	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	11	1974	1974	CD
work_wnugj6km6bec5aado4tiqxv5uq	167	12	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	13	pointed	point	VBD
work_wnugj6km6bec5aado4tiqxv5uq	167	14	out	out	RP
work_wnugj6km6bec5aado4tiqxv5uq	167	15	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	16	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	18	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	19	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	167	21	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	22	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	167	23	nonpecuniary	nonpecuniary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	167	24	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	167	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	26	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	27	discovered	discovered	JJ
work_wnugj6km6bec5aado4tiqxv5uq	167	28	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	29	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	167	30	proportional	proportional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	167	31	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	32	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	34	understated	understate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	167	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	36	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	167	37	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	167	39	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	40	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	167	41	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	167	42	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	167	43	assumed	assume	VBD
work_wnugj6km6bec5aado4tiqxv5uq	167	44	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	167	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	46	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	47	understated	understate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	167	48	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	167	49	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	167	50	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	167	51	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	52	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	53	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	54	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	167	55	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	56	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	57	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	58	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	59	terms	term	NNS
work_wnugj6km6bec5aado4tiqxv5uq	167	60	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	167	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	167	62	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	63	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	64	gamble	gamble	NN
work_wnugj6km6bec5aado4tiqxv5uq	167	65	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	168	1	As	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	3	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	4	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	5	rises	rise	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	168	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	168	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	8	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	11	detected	detected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	168	12	understatement	understatement	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	14	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	168	15	rises	rise	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	168	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	17	exact	exact	JJ
work_wnugj6km6bec5aado4tiqxv5uq	168	18	proportion	proportion	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	21	reward	reward	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	22	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	23	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	24	successful	successful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	168	25	understatement	understatement	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	27	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	168	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	168	29	so	so	CC
work_wnugj6km6bec5aado4tiqxv5uq	168	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	168	31	reward	reward	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	32	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	168	33	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	168	34	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	168	35	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	36	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	168	37	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	168	38	unchanged	unchanged	JJ
work_wnugj6km6bec5aado4tiqxv5uq	168	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	169	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	169	3	situation	situation	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	169	5	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	169	6	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	169	7	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	8	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	9	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	169	10	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	169	11	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	169	12	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	13	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	169	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	169	16	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	17	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	169	19	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	20	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	169	21	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	22	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	169	23	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	25	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	169	26	absolute	absolute	JJ
work_wnugj6km6bec5aado4tiqxv5uq	169	27	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	169	28	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	29	aversion	aversion	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	30	increases	increase	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	169	31	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	32	after	after	IN
work_wnugj6km6bec5aado4tiqxv5uq	169	33	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	169	34	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	35	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	36	falls	fall	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	169	37	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	169	38	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	169	39	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	169	40	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	41	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	42	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	169	43	decrease	decrease	VB
work_wnugj6km6bec5aado4tiqxv5uq	169	44	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	45	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	169	46	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	170	1	Thirty	thirty	CD
work_wnugj6km6bec5aado4tiqxv5uq	170	2	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	170	3	plus	plus	CC
work_wnugj6km6bec5aado4tiqxv5uq	170	4	years	year	NNS
work_wnugj6km6bec5aado4tiqxv5uq	170	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	6	subsequent	subsequent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	170	7	analysis	analysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	8	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	170	9	extended	extend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	170	10	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	11	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	14	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	16	dimensions	dimension	NNS
work_wnugj6km6bec5aado4tiqxv5uq	170	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	170	18	including	include	VBG
work_wnugj6km6bec5aado4tiqxv5uq	170	19	allowing	allow	VBG
work_wnugj6km6bec5aado4tiqxv5uq	170	20	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	21	endogenous	endogenous	JJ
work_wnugj6km6bec5aado4tiqxv5uq	170	22	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	24	detection	detection	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	170	26	analyz-	analyz-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	170	27	ing	ing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	170	28	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	29	jointly	jointly	RB
work_wnugj6km6bec5aado4tiqxv5uq	170	30	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	32	labor	labor	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	33	supply	supply	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	34	decision	decision	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	170	36	thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	170	37	directly	directly	RB
work_wnugj6km6bec5aado4tiqxv5uq	170	38	addressing	address	VBG
work_wnugj6km6bec5aado4tiqxv5uq	170	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	40	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	41	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	42	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	170	43	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	170	44	incorporating	incorporate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	170	45	sources	source	NNS
work_wnugj6km6bec5aado4tiqxv5uq	170	46	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	47	uncertainty	uncertainty	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	48	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	170	49	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	50	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	170	51	chance	chance	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	52	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	170	53	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	54	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	170	55	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	170	56	addressing	address	VBG
work_wnugj6km6bec5aado4tiqxv5uq	170	57	general	general	JJ
work_wnugj6km6bec5aado4tiqxv5uq	170	58	equilibrium	equilibrium	NN
work_wnugj6km6bec5aado4tiqxv5uq	170	59	considerations	consideration	NNS
work_wnugj6km6bec5aado4tiqxv5uq	170	60	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	171	1	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	171	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	171	3	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	171	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	171	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	171	6	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	171	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	171	8	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	171	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	171	10	offer	offer	VBP
work_wnugj6km6bec5aado4tiqxv5uq	171	11	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	171	12	comprehensive	comprehensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	171	13	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	171	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	171	16	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	171	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	171	19	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	171	20	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	171	21	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	171	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	171	23	provides	provide	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	171	24	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	171	25	nice	nice	JJ
work_wnugj6km6bec5aado4tiqxv5uq	171	26	retrospective	retrospective	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	27	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	171	28	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	29	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	30	modeling	modeling	NN
work_wnugj6km6bec5aado4tiqxv5uq	171	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	172	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	172	2	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	172	3	literature	literature	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	4	adapts	adapt	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	172	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	172	6	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	172	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	9	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	172	11	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	172	12	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	172	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	172	14	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	172	15	part	part	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	16	concerns	concern	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	172	17	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	172	18	decision	decision	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	19	makers	maker	NNS
work_wnugj6km6bec5aado4tiqxv5uq	172	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	172	21	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	172	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	172	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	24	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	172	25	decisions	decision	NNS
work_wnugj6km6bec5aado4tiqxv5uq	172	26	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	172	27	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	172	28	businesses	business	NNS
work_wnugj6km6bec5aado4tiqxv5uq	172	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	173	1	Arguably	arguably	RB
work_wnugj6km6bec5aado4tiqxv5uq	173	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	173	3	we	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	173	4	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	173	5	expect	expect	VB
work_wnugj6km6bec5aado4tiqxv5uq	173	6	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	173	7	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	173	8	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	173	9	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	173	10	act	act	VB
work_wnugj6km6bec5aado4tiqxv5uq	173	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	173	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	173	13	risk-	risk-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	173	14	neutral	neutral	JJ
work_wnugj6km6bec5aado4tiqxv5uq	173	15	manner	manner	NN
work_wnugj6km6bec5aado4tiqxv5uq	173	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	173	17	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	173	18	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	173	19	like	like	UH
work_wnugj6km6bec5aado4tiqxv5uq	173	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	173	21	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	173	22	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	173	23	averse	averse	JJ
work_wnugj6km6bec5aado4tiqxv5uq	173	24	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	173	25	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	173	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	173	27	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	173	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	173	29	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	173	30	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	173	31	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	173	32	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	173	33	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	173	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	174	1	Furthermore	furthermore	RB
work_wnugj6km6bec5aado4tiqxv5uq	174	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	174	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	4	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	174	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	174	6	publicly	publicly	RB
work_wnugj6km6bec5aado4tiqxv5uq	174	7	held	hold	VBN
work_wnugj6km6bec5aado4tiqxv5uq	174	8	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	174	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	174	10	deci-	deci-	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	11	sions	sion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	174	12	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	14	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	15	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	174	16	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	174	17	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	174	18	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	174	20	shareholders	shareholder	NNS
work_wnugj6km6bec5aado4tiqxv5uq	174	21	directly	directly	RB
work_wnugj6km6bec5aado4tiqxv5uq	174	22	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	174	23	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	24	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	174	25	agents	agent	NNS
work_wnugj6km6bec5aado4tiqxv5uq	174	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	174	27	like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	174	29	chief	chief	JJ
work_wnugj6km6bec5aado4tiqxv5uq	174	30	financial	financial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	174	31	officer	officer	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	32	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	174	33	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	174	34	vice	vice	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	35	president	president	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	36	responsible	responsible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	174	37	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	174	38	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	174	39	matters	matter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	174	40	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	175	1	To	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	175	2	align	align	VB
work_wnugj6km6bec5aado4tiqxv5uq	175	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	175	4	incentives	incentive	NNS
work_wnugj6km6bec5aado4tiqxv5uq	175	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	175	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	175	7	decision	decision	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	8	makers	maker	NNS
work_wnugj6km6bec5aado4tiqxv5uq	175	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	175	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	175	11	shareholders	shareholder	NNS
work_wnugj6km6bec5aado4tiqxv5uq	175	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	175	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	175	14	corpora-	corpora-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	175	15	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	16	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	175	17	tie	tie	VB
work_wnugj6km6bec5aado4tiqxv5uq	175	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	175	19	agent	agent	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	20	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	175	21	compensation	compensation	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	22	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	175	23	observable	observable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	175	24	outcomes	outcome	NNS
work_wnugj6km6bec5aado4tiqxv5uq	175	25	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	175	26	affect	affect	VBP
work_wnugj6km6bec5aado4tiqxv5uq	175	27	after-	after-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	175	28	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	29	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	175	30	profitability	profitability	NN
work_wnugj6km6bec5aado4tiqxv5uq	175	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	176	1	Crocker	Crocker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	176	2	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	176	3	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	176	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	176	5	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	176	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	176	7	show	show	VBP
work_wnugj6km6bec5aado4tiqxv5uq	176	8	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	9	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	10	implies	imply	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	176	11	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	176	13	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	14	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	176	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	16	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	17	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	176	18	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	176	19	apply	apply	VB
work_wnugj6km6bec5aado4tiqxv5uq	176	20	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	22	agent	agent	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	176	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	25	principal	principal	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	26	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	176	27	alter	alter	VB
work_wnugj6km6bec5aado4tiqxv5uq	176	28	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	176	29	compensation	compensation	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	30	contract	contract	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	31	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	32	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	33	agent	agent	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	176	35	possibly	possibly	RB
work_wnugj6km6bec5aado4tiqxv5uq	176	36	offsetting	offset	VBG
work_wnugj6km6bec5aado4tiqxv5uq	176	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	38	intended	intend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	176	39	conse-	conse-	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	40	quences	quence	NNS
work_wnugj6km6bec5aado4tiqxv5uq	176	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	176	42	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	176	43	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	176	44	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	176	45	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	176	46	see	see	VB
work_wnugj6km6bec5aado4tiqxv5uq	176	47	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	176	48	Chen	Chen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	176	49	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	176	50	Chu	Chu	NNP
work_wnugj6km6bec5aado4tiqxv5uq	176	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	176	52	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	176	53	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	176	54	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	177	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	2	conclusion	conclusion	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	3	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	4	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	5	strategies	strategy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	177	6	directed	direct	VBN
work_wnugj6km6bec5aado4tiqxv5uq	177	7	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	10	director	director	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	177	12	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	13	directed	direct	VBN
work_wnugj6km6bec5aado4tiqxv5uq	177	14	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	16	corporation	corporation	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	17	itself	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	177	18	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	177	19	impact	impact	VB
work_wnugj6km6bec5aado4tiqxv5uq	177	20	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	21	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	22	differently	differently	RB
work_wnugj6km6bec5aado4tiqxv5uq	177	23	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	177	24	especially	especially	RB
work_wnugj6km6bec5aado4tiqxv5uq	177	25	pertinent	pertinent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	27	light	light	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	30	Sarbanes	Sarbanes	NNP
work_wnugj6km6bec5aado4tiqxv5uq	177	31	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	177	32	Oxley	Oxley	NNP
work_wnugj6km6bec5aado4tiqxv5uq	177	33	rules	rule	NNS
work_wnugj6km6bec5aado4tiqxv5uq	177	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	177	35	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	177	36	create	create	VBP
work_wnugj6km6bec5aado4tiqxv5uq	177	37	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	38	changes	change	NNS
work_wnugj6km6bec5aado4tiqxv5uq	177	39	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	41	respon-	respon-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	177	42	sibility	sibility	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	43	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	44	misreporting	misreporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	45	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	177	46	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	47	instance	instance	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	48	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	177	49	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	177	50	require	require	VBP
work_wnugj6km6bec5aado4tiqxv5uq	177	51	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	177	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	53	chief	chief	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	54	executive	executive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	55	officer	officer	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	56	sign	sign	VB
work_wnugj6km6bec5aado4tiqxv5uq	177	57	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	177	58	company	company	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	59	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	177	60	federal	federal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	177	61	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	62	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	63	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	177	64	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	178	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	178	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	178	3	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	178	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	178	5	expands	expand	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	178	6	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	178	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	178	8	issues	issue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	178	9	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	178	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	178	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	178	12	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	178	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	178	14	businesses	business	NNS
work_wnugj6km6bec5aado4tiqxv5uq	178	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	179	1	Attempts	attempt	NNS
work_wnugj6km6bec5aado4tiqxv5uq	179	2	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	179	3	verify	verify	VB
work_wnugj6km6bec5aado4tiqxv5uq	179	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	179	5	predictions	prediction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	179	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	179	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	179	8	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	179	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	179	10	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	179	11	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	179	12	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	179	13	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	179	14	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	15	empirically	empirically	RB
work_wnugj6km6bec5aado4tiqxv5uq	179	16	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	179	17	focused	focus	VBN
work_wnugj6km6bec5aado4tiqxv5uq	179	18	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	179	19	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	179	20	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	21	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	179	22	affected	affect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	179	23	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	179	24	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	25	intensity	intensity	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	179	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	179	28	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	179	30	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	179	31	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	179	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	180	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	180	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	180	3	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	180	4	tests	test	NNS
work_wnugj6km6bec5aado4tiqxv5uq	180	5	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	180	6	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	180	7	plagued	plague	VBN
work_wnugj6km6bec5aado4tiqxv5uq	180	8	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	180	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	180	10	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	180	11	measurement	measurement	NN
work_wnugj6km6bec5aado4tiqxv5uq	180	12	issues	issue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	180	13	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	180	14	arise	arise	VBP
work_wnugj6km6bec5aado4tiqxv5uq	180	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	180	16	assessing	assess	VBG
work_wnugj6km6bec5aado4tiqxv5uq	180	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	180	18	magnitude	magnitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	180	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	180	20	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	180	21	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	180	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	181	1	36	36	CD
work_wnugj6km6bec5aado4tiqxv5uq	181	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	181	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	5	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	181	6	Clotfelter	Clotfelter	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	181	8	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	181	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	181	10	examines	examine	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	181	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	181	12	micro	micro	JJ
work_wnugj6km6bec5aado4tiqxv5uq	181	13	data	data	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	14	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	181	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	181	16	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	17	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	18	Mea-	Mea-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	19	surement	surement	NN
work_wnugj6km6bec5aado4tiqxv5uq	181	20	Program	Program	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	21	studies	study	NNS
work_wnugj6km6bec5aado4tiqxv5uq	181	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	181	23	finds	find	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	181	24	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	181	25	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	181	26	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	181	27	strongly	strongly	RB
work_wnugj6km6bec5aado4tiqxv5uq	181	28	positively	positively	RB
work_wnugj6km6bec5aado4tiqxv5uq	181	29	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	181	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	181	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	181	32	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	181	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	181	34	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	181	35	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	181	36	however	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	181	37	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	181	38	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	181	39	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	181	40	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	181	41	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	181	42	finds	find	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	181	43	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	181	44	negative	negative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	181	45	impact	impact	NN
work_wnugj6km6bec5aado4tiqxv5uq	181	46	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	182	1	As	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	2	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	3	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	4	cross	cross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	5	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	6	sectional	sectional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	7	study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	10	impact	impact	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	12	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	182	13	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	14	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	182	16	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	182	17	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	182	19	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	182	20	difficult	difficult	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	21	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	23	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	24	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	26	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	28	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	29	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	182	30	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	31	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	182	32	complicated	complicate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	182	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	182	34	nonlinear	nonlinear	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	35	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	182	36	function	function	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	38	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	182	40	making	make	VBG
work_wnugj6km6bec5aado4tiqxv5uq	182	41	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	182	42	difficult	difficult	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	43	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	182	44	identify	identify	VB
work_wnugj6km6bec5aado4tiqxv5uq	182	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	182	46	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	47	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	48	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	182	49	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	50	effects	effect	NNS
work_wnugj6km6bec5aado4tiqxv5uq	182	51	separately	separately	RB
work_wnugj6km6bec5aado4tiqxv5uq	182	52	without	without	IN
work_wnugj6km6bec5aado4tiqxv5uq	182	53	making	make	VBG
work_wnugj6km6bec5aado4tiqxv5uq	182	54	strong	strong	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	55	functional	functional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	182	56	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	182	57	assumptions	assumption	NNS
work_wnugj6km6bec5aado4tiqxv5uq	182	58	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	183	1	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	183	2	Having	have	VBG
work_wnugj6km6bec5aado4tiqxv5uq	183	3	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	183	4	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	5	two	two	CD
work_wnugj6km6bec5aado4tiqxv5uq	183	6	separate	separate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	183	7	years	year	NNS
work_wnugj6km6bec5aado4tiqxv5uq	183	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	9	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	183	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	183	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	12	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	13	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	183	15	function	function	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	17	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	18	differs	differ	NNS
work_wnugj6km6bec5aado4tiqxv5uq	183	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	183	20	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	21	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	183	22	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	183	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	183	24	mitigates	mitigate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	183	25	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	183	26	problem	problem	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	27	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	183	28	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	183	29	degree	degree	NN
work_wnugj6km6bec5aado4tiqxv5uq	183	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	183	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	184	1	Beron	Beron	NNP
work_wnugj6km6bec5aado4tiqxv5uq	184	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	184	3	Tauchen	Tauchen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	184	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	184	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	184	6	Witte	Witte	NNP
work_wnugj6km6bec5aado4tiqxv5uq	184	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	184	8	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	184	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	184	10	examined	examine	VBD
work_wnugj6km6bec5aado4tiqxv5uq	184	11	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	184	12	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	184	13	aggregated	aggregate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	184	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	184	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	184	16	3-digit	3-digit	CD
work_wnugj6km6bec5aado4tiqxv5uq	184	17	zip	zip	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	18	code	code	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	19	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	184	21	concluded	conclude	VBD
work_wnugj6km6bec5aado4tiqxv5uq	184	22	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	184	23	increasing	increase	VBG
work_wnugj6km6bec5aado4tiqxv5uq	184	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	184	25	odds	odd	NNS
work_wnugj6km6bec5aado4tiqxv5uq	184	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	184	27	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	184	28	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	29	significantly	significantly	RB
work_wnugj6km6bec5aado4tiqxv5uq	184	30	increased	increase	VBD
work_wnugj6km6bec5aado4tiqxv5uq	184	31	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	184	32	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	184	33	gross	gross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	184	34	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	35	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	184	36	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	37	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	38	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	184	39	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	184	40	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	184	41	groups	group	NNS
work_wnugj6km6bec5aado4tiqxv5uq	184	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	184	43	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	184	44	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	184	45	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	184	46	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	185	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	185	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	185	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	185	4	district	district	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	5	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	185	6	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	7	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	8	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	9	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	185	10	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	185	11	exogenous	exogenous	JJ
work_wnugj6km6bec5aado4tiqxv5uq	185	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	185	13	perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	185	14	reflecting	reflect	VBG
work_wnugj6km6bec5aado4tiqxv5uq	185	15	something	something	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	16	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	185	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	185	18	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	19	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	185	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	185	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	185	22	population	population	NN
work_wnugj6km6bec5aado4tiqxv5uq	185	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	186	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	2	authors	author	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	3	use	use	VBP
work_wnugj6km6bec5aado4tiqxv5uq	186	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	5	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	7	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	186	8	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	9	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	186	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	12	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	14	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	15	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	16	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	17	instrument	instrument	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	18	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	20	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	21	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	186	23	arguing	argue	VBG
work_wnugj6km6bec5aado4tiqxv5uq	186	24	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	26	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	186	27	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	186	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	186	29	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	186	30	able	able	JJ
work_wnugj6km6bec5aado4tiqxv5uq	186	31	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	186	32	allocate	allocate	VB
work_wnugj6km6bec5aado4tiqxv5uq	186	33	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	186	34	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	35	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	36	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	37	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	186	38	achieve	achieve	VB
work_wnugj6km6bec5aado4tiqxv5uq	186	39	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	186	40	goals	goal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	41	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	186	42	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	186	43	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	44	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	45	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	186	46	invalid	invalid	JJ
work_wnugj6km6bec5aado4tiqxv5uq	186	47	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	48	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	49	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	186	50	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	51	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	186	52	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	186	53	succeeds	succeed	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	186	54	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	55	targeting	target	VBG
work_wnugj6km6bec5aado4tiqxv5uq	186	56	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	186	57	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	58	toward	toward	IN
work_wnugj6km6bec5aado4tiqxv5uq	186	59	areas	area	NNS
work_wnugj6km6bec5aado4tiqxv5uq	186	60	believed	believe	VBN
work_wnugj6km6bec5aado4tiqxv5uq	186	61	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	186	62	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	186	63	particularly	particularly	RB
work_wnugj6km6bec5aado4tiqxv5uq	186	64	noncompliant	noncompliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	186	65	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	187	1	Field	field	NN
work_wnugj6km6bec5aado4tiqxv5uq	187	2	experiments	experiment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	187	3	offer	offer	VBP
work_wnugj6km6bec5aado4tiqxv5uq	187	4	another	another	DT
work_wnugj6km6bec5aado4tiqxv5uq	187	5	source	source	NN
work_wnugj6km6bec5aado4tiqxv5uq	187	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	187	7	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	187	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	188	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	188	3	Blumenthal	Blumenthal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	188	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	188	6	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	188	8	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	188	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	188	10	analyze	analyze	VB
work_wnugj6km6bec5aado4tiqxv5uq	188	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	188	12	results	result	NNS
work_wnugj6km6bec5aado4tiqxv5uq	188	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	188	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	188	15	randomized	randomized	JJ
work_wnugj6km6bec5aado4tiqxv5uq	188	16	controlled	control	VBN
work_wnugj6km6bec5aado4tiqxv5uq	188	17	experiment	experiment	NN
work_wnugj6km6bec5aado4tiqxv5uq	188	18	con-	con-	NN
work_wnugj6km6bec5aado4tiqxv5uq	188	19	ducted	ducte	VBN
work_wnugj6km6bec5aado4tiqxv5uq	188	20	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	188	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	188	22	State	State	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	188	24	Minnesota	Minnesota	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	25	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	188	27	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	188	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	189	1	They	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	189	2	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	189	3	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	4	low-	low-	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	189	6	middle	middle	JJ
work_wnugj6km6bec5aado4tiqxv5uq	189	7	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	189	8	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	9	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	189	10	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	189	11	received	receive	VBD
work_wnugj6km6bec5aado4tiqxv5uq	189	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	13	letter	letter	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	14	promising	promise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	189	15	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	16	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	17	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	189	18	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	189	19	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	189	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	189	21	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	189	22	statistically	statistically	RB
work_wnugj6km6bec5aado4tiqxv5uq	189	23	significantly	significantly	RB
work_wnugj6km6bec5aado4tiqxv5uq	189	24	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	189	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	189	26	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	27	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	189	28	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	29	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	189	30	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	189	31	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	189	32	receive	receive	VB
work_wnugj6km6bec5aado4tiqxv5uq	189	33	such	such	PDT
work_wnugj6km6bec5aado4tiqxv5uq	189	34	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	35	letter	letter	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	36	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	189	37	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	189	38	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	39	difference	difference	NN
work_wnugj6km6bec5aado4tiqxv5uq	189	40	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	189	41	larger	large	JJR
work_wnugj6km6bec5aado4tiqxv5uq	189	42	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	189	43	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	189	44	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	189	45	greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	189	46	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	189	47	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	189	48	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	189	49	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	190	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	190	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	190	3	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	190	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	190	5	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	190	6	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	190	7	receiving	receive	VBG
work_wnugj6km6bec5aado4tiqxv5uq	190	8	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	190	9	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	190	10	threat	threat	NN
work_wnugj6km6bec5aado4tiqxv5uq	190	11	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	190	12	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	190	13	re-	re-	NN
work_wnugj6km6bec5aado4tiqxv5uq	190	14	ported	port	VBD
work_wnugj6km6bec5aado4tiqxv5uq	190	15	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	190	16	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	190	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	191	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	2	authors	author	NNS
work_wnugj6km6bec5aado4tiqxv5uq	191	3	speculate	speculate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	191	4	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	5	sophisticated	sophisticated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	191	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	191	7	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	191	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	191	9	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	10	tax-	tax-	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	11	payers	payer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	191	12	view	view	VBP
work_wnugj6km6bec5aado4tiqxv5uq	191	13	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	14	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	15	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	17	negotiation	negotiation	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	191	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	191	20	view	view	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	21	reported	report	VBD
work_wnugj6km6bec5aado4tiqxv5uq	191	22	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	191	23	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	24	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	26	opening	opening	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	191	28	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	191	29	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	191	30	bid	bid	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	31	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	32	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	33	negotiation	negotiation	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	34	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	191	35	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	191	36	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	191	37	necessarily	necessarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	191	38	result	result	VB
work_wnugj6km6bec5aado4tiqxv5uq	191	39	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	41	determi-	determi-	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	42	nation	nation	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	43	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	191	44	penalization	penalization	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	45	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	191	46	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	191	47	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	191	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	192	1	Perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	192	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	192	3	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	192	4	compelling	compelling	JJ
work_wnugj6km6bec5aado4tiqxv5uq	192	5	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	192	6	support	support	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	7	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	192	9	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	192	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	192	11	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	192	12	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	192	13	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	192	14	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	192	15	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	16	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	17	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	192	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	192	19	cross	cross	JJ
work_wnugj6km6bec5aado4tiqxv5uq	192	20	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	192	21	sectional	sectional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	192	22	variation	variation	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	23	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	24	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	25	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	192	26	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	27	types	type	NNS
work_wnugj6km6bec5aado4tiqxv5uq	192	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	29	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	192	31	deductions	deduction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	192	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	192	33	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	34	indicated	indicate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	192	35	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	192	36	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	192	37	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	192	38	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	193	1	Line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	2	item	item	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	3	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	193	4	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	5	item	item	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	193	7	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	193	8	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	193	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	193	10	clear	clear	JJ
work_wnugj6km6bec5aado4tiqxv5uq	193	11	positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	193	12	correlation	correlation	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	13	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	193	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	193	15	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	193	17	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	193	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	193	20	presence	presence	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	193	22	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	23	mechanisms	mechanism	NNS
work_wnugj6km6bec5aado4tiqxv5uq	193	24	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	193	25	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	193	26	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	27	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	193	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	193	29	em-	em-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	193	30	ployer	ployer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	193	31	withholding	withholding	NN
work_wnugj6km6bec5aado4tiqxv5uq	193	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	194	1	Klepper	Klepper	NNP
work_wnugj6km6bec5aado4tiqxv5uq	194	2	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	194	3	Nagin	Nagin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	194	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	194	5	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	194	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	194	7	showed	show	VBD
work_wnugj6km6bec5aado4tiqxv5uq	194	8	compellingly	compellingly	RB
work_wnugj6km6bec5aado4tiqxv5uq	194	9	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	194	11	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	12	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	13	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	194	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	194	15	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	16	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	194	17	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	194	18	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	194	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	20	proxies	proxy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	194	21	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	194	23	traceability	traceability	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	194	25	deni-	deni-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	194	26	ability	ability	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	194	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	194	29	ambiguity	ambiguity	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	30	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	31	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	194	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	194	33	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	194	34	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	194	35	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	36	turn	turn	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	37	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	194	38	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	39	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	194	40	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	41	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	194	42	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	194	43	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	194	44	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	194	45	detected	detect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	194	46	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	194	47	punished	punish	VBN
work_wnugj6km6bec5aado4tiqxv5uq	194	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	195	1	They	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	195	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	195	3	find	find	VBP
work_wnugj6km6bec5aado4tiqxv5uq	195	4	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	6	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	7	substitution	substitution	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	195	9	like	like	JJ
work_wnugj6km6bec5aado4tiqxv5uq	195	10	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	11	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	12	line	line	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	13	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	195	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	195	15	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	195	16	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	17	greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	195	18	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	19	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	20	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	195	21	item	item	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	22	lowers	lower	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	195	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	24	attractiveness	attractiveness	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	26	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	27	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	28	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	195	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	195	30	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	31	increasing	increase	VBG
work_wnugj6km6bec5aado4tiqxv5uq	195	32	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	33	latter	latter	JJ
work_wnugj6km6bec5aado4tiqxv5uq	195	34	jeopar-	jeopar-	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	35	dizes	dize	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	195	36	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	37	expected	expected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	195	38	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	39	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	41	former	former	JJ
work_wnugj6km6bec5aado4tiqxv5uq	195	42	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	43	increasing	increase	VBG
work_wnugj6km6bec5aado4tiqxv5uq	195	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	195	45	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	46	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	195	47	detection	detection	NN
work_wnugj6km6bec5aado4tiqxv5uq	195	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	196	1	Another	another	DT
work_wnugj6km6bec5aado4tiqxv5uq	196	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	196	5	link	link	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	6	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	7	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	196	8	lack	lack	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	10	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	11	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	12	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	13	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	14	involves	involve	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	196	15	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	16	use	use	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	17	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	196	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	196	19	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	196	20	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	196	21	due	due	JJ
work_wnugj6km6bec5aado4tiqxv5uq	196	22	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	23	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	196	24	purchased	purchase	VBN
work_wnugj6km6bec5aado4tiqxv5uq	196	25	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	26	out	out	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	27	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	196	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	29	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	196	30	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	31	vendors	vendor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	196	32	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	196	33	consumed	consume	VBN
work_wnugj6km6bec5aado4tiqxv5uq	196	34	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	196	36	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	196	38	residence	residence	NN
work_wnugj6km6bec5aado4tiqxv5uq	196	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	197	1	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	197	2	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	197	3	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	197	4	largely	largely	RB
work_wnugj6km6bec5aado4tiqxv5uq	197	5	unenforceable	unenforceable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	197	6	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	197	7	except	except	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	8	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	197	9	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	197	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	197	11	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	197	12	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	197	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	14	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	197	15	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	197	16	37	37	CD
work_wnugj6km6bec5aado4tiqxv5uq	197	17	perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	197	18	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	19	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	197	20	expensive	expensive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	197	21	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	197	22	like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	23	cars	car	NNS
work_wnugj6km6bec5aado4tiqxv5uq	197	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	197	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	197	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	197	27	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	197	28	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	197	29	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	197	30	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	197	32	range	range	NN
work_wnugj6km6bec5aado4tiqxv5uq	197	33	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	197	34	90	90	CD
work_wnugj6km6bec5aado4tiqxv5uq	197	35	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	197	36	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	197	37	Bruce	Bruce	NNP
work_wnugj6km6bec5aado4tiqxv5uq	197	38	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	197	39	Fox	Fox	NNP
work_wnugj6km6bec5aado4tiqxv5uq	197	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	197	41	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	197	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	197	43	pg	pg	NN
work_wnugj6km6bec5aado4tiqxv5uq	197	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	198	1	1380	1380	CD
work_wnugj6km6bec5aado4tiqxv5uq	198	2	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	198	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	199	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	199	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	199	3	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	199	4	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	199	5	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	199	6	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	199	7	compelling	compelling	JJ
work_wnugj6km6bec5aado4tiqxv5uq	199	8	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	199	9	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	10	addressing	address	VBG
work_wnugj6km6bec5aado4tiqxv5uq	199	11	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	199	12	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	13	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	199	14	affected	affect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	199	15	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	199	17	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	18	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	19	detected	detected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	199	20	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	199	22	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	23	distinct	distinct	JJ
work_wnugj6km6bec5aado4tiqxv5uq	199	24	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	199	26	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	27	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	199	28	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	199	29	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	199	30	act	act	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	31	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	32	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	33	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	199	34	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	199	35	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	199	36	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	199	37	punishment	punishment	NN
work_wnugj6km6bec5aado4tiqxv5uq	199	38	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	200	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	200	2	demonstrated	demonstrate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	200	3	deterrent	deterrent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	200	4	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	200	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	200	6	detecting	detecting	NN
work_wnugj6km6bec5aado4tiqxv5uq	200	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	200	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	200	9	penalizing	penalize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	200	10	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	200	11	noncompli-	noncompli-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	200	12	ance	ance	NN
work_wnugj6km6bec5aado4tiqxv5uq	200	13	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	200	14	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	200	15	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	200	16	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	200	17	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	200	18	activities	activity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	200	19	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	200	20	declined	decline	VBN
work_wnugj6km6bec5aado4tiqxv5uq	200	21	sharply	sharply	RB
work_wnugj6km6bec5aado4tiqxv5uq	200	22	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	200	23	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	200	24	years	year	NNS
work_wnugj6km6bec5aado4tiqxv5uq	200	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	201	1	Between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	201	2	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	201	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	201	4	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	201	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	201	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	201	7	share	share	NN
work_wnugj6km6bec5aado4tiqxv5uq	201	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	201	9	nonbusiness	nonbusiness	JJ
work_wnugj6km6bec5aado4tiqxv5uq	201	10	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	201	11	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	201	12	audited	audit	VBD
work_wnugj6km6bec5aado4tiqxv5uq	201	13	dropped	drop	VBD
work_wnugj6km6bec5aado4tiqxv5uq	201	14	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	201	15	1.67	1.67	CD
work_wnugj6km6bec5aado4tiqxv5uq	201	16	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	201	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	201	18	0.74	0.74	CD
work_wnugj6km6bec5aado4tiqxv5uq	201	19	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	201	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	202	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	202	2	share	share	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	4	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	202	5	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	202	6	subject	subject	JJ
work_wnugj6km6bec5aado4tiqxv5uq	202	7	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	8	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	202	10	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	11	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	202	12	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	13	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	14	dropped	drop	VBD
work_wnugj6km6bec5aado4tiqxv5uq	202	15	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	16	2.62	2.62	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	17	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	18	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	19	0.71	0.71	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	20	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	202	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	202	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	202	24	coverage	coverage	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	25	ratio	ratio	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	26	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	27	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	202	28	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	29	assets	asset	NNS
work_wnugj6km6bec5aado4tiqxv5uq	202	30	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	31	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	202	32	250	250	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	33	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	34	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	202	35	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	36	51.7	51.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	37	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	38	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	39	fiscal	fiscal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	202	40	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	41	1997	1997	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	42	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	43	29.7	29.7	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	44	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	45	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	46	fiscal	fiscal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	202	47	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	48	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	49	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	202	50	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	51	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	52	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	202	53	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	202	54	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	55	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	202	56	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	57	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	58	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	202	59	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	202	60	2005a	2005a	NNS
work_wnugj6km6bec5aado4tiqxv5uq	202	61	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	202	62	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	202	63	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	202	64	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	202	65	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	203	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	203	2	part	part	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	203	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	203	5	reduction	reduction	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	203	7	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	203	9	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	203	10	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	203	11	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	12	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	13	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	203	14	reflect	reflect	VB
work_wnugj6km6bec5aado4tiqxv5uq	203	15	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	203	16	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	203	17	efficient	efficient	JJ
work_wnugj6km6bec5aado4tiqxv5uq	203	18	use	use	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	203	20	computerized	computerized	JJ
work_wnugj6km6bec5aado4tiqxv5uq	203	21	checks	check	NNS
work_wnugj6km6bec5aado4tiqxv5uq	203	22	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	203	23	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	203	24	substitute	substitute	NN
work_wnugj6km6bec5aado4tiqxv5uq	203	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	204	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	204	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	204	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	204	4	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	204	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	6	criminal	criminal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	204	7	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	204	8	cases	case	NNS
work_wnugj6km6bec5aado4tiqxv5uq	204	9	recommended	recommend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	204	10	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	11	prosecu-	prosecu-	NN
work_wnugj6km6bec5aado4tiqxv5uq	204	12	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	204	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	204	15	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	204	16	declined	decline	VBD
work_wnugj6km6bec5aado4tiqxv5uq	204	17	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	18	50	50	CD
work_wnugj6km6bec5aado4tiqxv5uq	204	19	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	204	20	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	21	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	204	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	204	23	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	204	24	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	204	25	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	204	26	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	204	27	cited	cite	VBD
work_wnugj6km6bec5aado4tiqxv5uq	204	28	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	204	29	Johnston	Johnston	NNP
work_wnugj6km6bec5aado4tiqxv5uq	204	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	204	31	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	204	32	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	204	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	205	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	205	2	use	use	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	3	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	205	5	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	205	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	7	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	205	8	three	three	CD
work_wnugj6km6bec5aado4tiqxv5uq	205	9	main	main	JJ
work_wnugj6km6bec5aado4tiqxv5uq	205	10	weapons	weapon	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	11	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	12	collecting	collect	VBG
work_wnugj6km6bec5aado4tiqxv5uq	205	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	14	debts	debt	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	15	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	16	recalcitrant	recalcitrant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	205	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	18	evaders	evader	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	19	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	205	20	levies	levy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	21	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	205	22	garnishing	garnish	VBG
work_wnugj6km6bec5aado4tiqxv5uq	205	23	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	24	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	205	25	seizing	seize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	205	26	money	money	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	27	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	28	bank	bank	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	29	accounts	account	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	30	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	205	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	205	32	liens	liens	NNP
work_wnugj6km6bec5aado4tiqxv5uq	205	33	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	205	34	taking	take	VBG
work_wnugj6km6bec5aado4tiqxv5uq	205	35	ownership	ownership	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	205	38	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	39	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	205	40	property	property	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	41	until	until	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	42	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	205	43	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	44	debt	debt	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	45	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	205	46	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	205	47	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	205	48	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	205	49	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	205	50	outright	outright	JJ
work_wnugj6km6bec5aado4tiqxv5uq	205	51	seizures	seizure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	205	52	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	205	53	property	property	NN
work_wnugj6km6bec5aado4tiqxv5uq	205	54	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	205	55	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	205	56	declined	decline	VBD
work_wnugj6km6bec5aado4tiqxv5uq	205	57	sharply	sharply	RB
work_wnugj6km6bec5aado4tiqxv5uq	205	58	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	206	1	Between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	2	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	206	4	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	206	7	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	206	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	9	levies	levy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	206	10	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	206	11	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	12	3.1	3.1	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	13	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	15	2.2	2.2	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	16	million	million	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	18	liens	liens	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	19	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	206	20	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	21	750,000	750,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	22	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	23	534,000	534,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	25	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	206	26	seizures	seizure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	206	27	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	206	28	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	29	10,449	10,449	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	31	440	440	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	32	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	206	33	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	34	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	35	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	206	36	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	206	37	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	39	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	40	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	41	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	206	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	43	2005a	2005a	NNS
work_wnugj6km6bec5aado4tiqxv5uq	206	44	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	206	45	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	206	46	16	16	CD
work_wnugj6km6bec5aado4tiqxv5uq	206	47	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	206	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	207	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	2	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	4	decline	decline	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	5	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	6	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	7	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	8	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	207	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	10	temporary	temporary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	207	11	phenomenon	phenomenon	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	12	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	207	13	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	14	response	response	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	15	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	17	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	18	Restructuring	Restructuring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	207	20	Reform	Reform	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	21	Act	Act	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	23	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	207	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	207	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	26	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	207	27	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	207	28	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	207	29	divert	divert	VB
work_wnugj6km6bec5aado4tiqxv5uq	207	30	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	207	31	temporarily	temporarily	RB
work_wnugj6km6bec5aado4tiqxv5uq	207	32	towards	towards	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	33	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	207	34	reorganization	reorganization	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	35	efforts	effort	NNS
work_wnugj6km6bec5aado4tiqxv5uq	207	36	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	207	37	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	207	38	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	207	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	207	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	41	enforce-	enforce-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	207	42	ment	ment	JJ
work_wnugj6km6bec5aado4tiqxv5uq	207	43	indicators	indicator	NNS
work_wnugj6km6bec5aado4tiqxv5uq	207	44	mentioned	mention	VBN
work_wnugj6km6bec5aado4tiqxv5uq	207	45	above	above	RB
work_wnugj6km6bec5aado4tiqxv5uq	207	46	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	207	47	started	start	VBN
work_wnugj6km6bec5aado4tiqxv5uq	207	48	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	207	49	rebound	rebound	VB
work_wnugj6km6bec5aado4tiqxv5uq	207	50	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	207	51	bit	bit	NN
work_wnugj6km6bec5aado4tiqxv5uq	207	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	208	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	2	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	208	3	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	208	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	208	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	208	6	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	208	7	Commissioner	Commissioner	NNP
work_wnugj6km6bec5aado4tiqxv5uq	208	8	announced	announce	VBD
work_wnugj6km6bec5aado4tiqxv5uq	208	9	plans	plan	NNS
work_wnugj6km6bec5aado4tiqxv5uq	208	10	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	208	11	increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	208	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	208	13	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	208	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	15	audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	208	16	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	208	17	conducts	conduct	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	208	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	19	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	208	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	208	21	focusing	focus	VBG
work_wnugj6km6bec5aado4tiqxv5uq	208	22	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	208	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	24	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	208	25	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	208	26	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	27	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	208	28	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	29	incomes	income	NNS
work_wnugj6km6bec5aado4tiqxv5uq	208	30	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	31	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	208	32	100,000	100,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	208	33	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	208	34	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	208	35	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	208	36	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	208	37	workers	worker	NNS
work_wnugj6km6bec5aado4tiqxv5uq	208	38	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	208	39	deal	deal	VBP
work_wnugj6km6bec5aado4tiqxv5uq	208	40	largely	largely	RB
work_wnugj6km6bec5aado4tiqxv5uq	208	41	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	208	42	cash	cash	NN
work_wnugj6km6bec5aado4tiqxv5uq	208	43	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	208	44	Herman	Herman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	208	45	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	208	46	Silver-	Silver-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	208	47	man	man	NN
work_wnugj6km6bec5aado4tiqxv5uq	208	48	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	208	49	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	208	50	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	208	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	209	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	209	2	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	209	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	209	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	209	5	decline	decline	NN
work_wnugj6km6bec5aado4tiqxv5uq	209	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	209	7	due	due	JJ
work_wnugj6km6bec5aado4tiqxv5uq	209	8	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	209	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	209	10	longer	long	JJR
work_wnugj6km6bec5aado4tiqxv5uq	209	11	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	209	12	term	term	NN
work_wnugj6km6bec5aado4tiqxv5uq	209	13	trend	trend	NN
work_wnugj6km6bec5aado4tiqxv5uq	209	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	210	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	2	instance	instance	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	210	4	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	5	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	210	7	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	210	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	210	10	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	12	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	13	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	210	14	grew	grow	VBD
work_wnugj6km6bec5aado4tiqxv5uq	210	15	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	16	12	12	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	17	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	210	19	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	210	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	210	21	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	23	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	210	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	25	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	210	26	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	210	27	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	28	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	210	29	quarter	quarter	NN
work_wnugj6km6bec5aado4tiqxv5uq	210	30	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	31	16,000	16,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	32	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	210	33	12,000	12,000	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	34	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	210	35	Johnston	Johnston	NNP
work_wnugj6km6bec5aado4tiqxv5uq	210	36	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	210	37	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	210	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	210	39	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	210	40	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	210	41	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	210	42	data	datum	NNS
work_wnugj6km6bec5aado4tiqxv5uq	210	43	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	210	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	211	1	Real	real	JJ
work_wnugj6km6bec5aado4tiqxv5uq	211	2	operating	operating	NN
work_wnugj6km6bec5aado4tiqxv5uq	211	3	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	211	4	actually	actually	RB
work_wnugj6km6bec5aado4tiqxv5uq	211	5	fell	fall	VBD
work_wnugj6km6bec5aado4tiqxv5uq	211	6	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	211	7	fiscal	fiscal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	211	8	year	year	NN
work_wnugj6km6bec5aado4tiqxv5uq	211	9	1993	1993	CD
work_wnugj6km6bec5aado4tiqxv5uq	211	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	211	11	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	211	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	211	13	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	211	14	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	211	15	risen	rise	VBN
work_wnugj6km6bec5aado4tiqxv5uq	211	16	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	211	17	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	211	18	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	211	19	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	211	20	7	7	CD
work_wnugj6km6bec5aado4tiqxv5uq	211	21	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	211	22	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	211	23	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	211	24	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	211	25	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	211	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	212	1	During	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	212	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	212	3	time	time	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	212	5	both	both	CC
work_wnugj6km6bec5aado4tiqxv5uq	212	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	212	7	complexity	complexity	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	212	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	212	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	11	law	law	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	212	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	212	14	sophistication	sophistication	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	212	16	abusive	abusive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	212	17	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	212	18	shelters	shelter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	212	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	212	20	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	212	21	means	mean	NNS
work_wnugj6km6bec5aado4tiqxv5uq	212	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	212	23	evading	evade	VBG
work_wnugj6km6bec5aado4tiqxv5uq	212	24	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	212	25	increased	increase	VBD
work_wnugj6km6bec5aado4tiqxv5uq	212	26	notably	notably	RB
work_wnugj6km6bec5aado4tiqxv5uq	212	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	213	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	213	2	decline	decline	NN
work_wnugj6km6bec5aado4tiqxv5uq	213	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	213	4	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	213	5	poses	pose	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	213	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	213	7	danger	danger	NN
work_wnugj6km6bec5aado4tiqxv5uq	213	8	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	213	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	213	10	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	213	11	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	213	12	increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	213	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	214	1	Behavioral	Behavioral	NNP
work_wnugj6km6bec5aado4tiqxv5uq	214	2	Models	Models	NNP
work_wnugj6km6bec5aado4tiqxv5uq	214	3	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	214	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	5	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	214	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	214	7	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	214	8	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	214	9	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	214	10	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	214	11	approach	approach	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	12	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	214	13	dominated	dominate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	214	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	15	economics	economic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	214	16	literature	literature	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	214	18	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	19	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	214	20	argued	argue	VBN
work_wnugj6km6bec5aado4tiqxv5uq	214	21	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	214	22	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	214	23	misses	miss	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	214	24	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	214	25	elements	element	NNS
work_wnugj6km6bec5aado4tiqxv5uq	214	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	214	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	28	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	29	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	30	decision	decision	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	31	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	214	32	such	such	PDT
work_wnugj6km6bec5aado4tiqxv5uq	214	33	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	34	way	way	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	35	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	214	36	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	37	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	38	predicts	predict	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	214	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	214	40	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	41	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	214	42	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	214	43	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	214	44	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	214	45	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	214	46	we	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	214	47	actually	actually	RB
work_wnugj6km6bec5aado4tiqxv5uq	214	48	observe	observe	VBP
work_wnugj6km6bec5aado4tiqxv5uq	214	49	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	215	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	4	Feld	Feld	NNP
work_wnugj6km6bec5aado4tiqxv5uq	215	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	215	6	Frey	Frey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	215	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	8	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	215	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	10	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	11	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	215	12	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	13	assert	assert	VB
work_wnugj6km6bec5aado4tiqxv5uq	215	14	38	38	CD
work_wnugj6km6bec5aado4tiqxv5uq	215	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	215	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	17	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	215	18	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	215	19	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	20	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	215	21	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	215	22	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	215	23	impossible	impossible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	215	25	account	account	VB
work_wnugj6km6bec5aado4tiqxv5uq	215	26	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	28	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	29	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	30	terms	term	NNS
work_wnugj6km6bec5aado4tiqxv5uq	215	31	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	32	expected	expect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	215	33	punish-	punish-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	34	ment	ment	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	215	36	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	215	37	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	38	dismissive	dismissive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	39	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	40	goes	go	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	215	41	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	42	follows	follow	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	215	43	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	215	44	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	215	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	46	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	47	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	48	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	49	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	50	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	51	less	less	JJR
work_wnugj6km6bec5aado4tiqxv5uq	215	52	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	53	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	215	54	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	55	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	56	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	57	returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	215	58	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	59	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	60	business	business	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	61	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	62	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	63	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	64	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	65	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	215	66	typically	typically	RB
work_wnugj6km6bec5aado4tiqxv5uq	215	67	assessed	assess	VBN
work_wnugj6km6bec5aado4tiqxv5uq	215	68	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	69	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	70	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	71	typically	typically	RB
work_wnugj6km6bec5aado4tiqxv5uq	215	72	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	215	73	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	74	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	75	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	76	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	77	underpaid	underpaid	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	78	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	215	79	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	80	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	215	81	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	215	82	we	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	215	83	know	know	VBP
work_wnugj6km6bec5aado4tiqxv5uq	215	84	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	85	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	215	86	degree	degree	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	87	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	88	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	89	aversion	aversion	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	90	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	91	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	215	92	contexts	contexts	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	93	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	94	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	215	95	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	215	96	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	215	97	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	215	98	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	215	99	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	215	100	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	215	101	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	215	102	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	215	103	apparently	apparently	RB
work_wnugj6km6bec5aado4tiqxv5uq	215	104	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	215	105	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	216	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	216	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	216	3	dismissive	dismissive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	4	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	5	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	216	6	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	216	7	persuasive	persuasive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	216	9	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	216	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	216	11	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	12	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	13	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	14	coverage	coverage	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	15	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	16	vastly	vastly	RB
work_wnugj6km6bec5aado4tiqxv5uq	216	17	understates	understate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	216	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	216	19	chances	chance	NNS
work_wnugj6km6bec5aado4tiqxv5uq	216	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	216	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	216	22	average	average	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	23	dollar	dollar	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	216	25	unreported	unreported	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	26	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	216	27	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	216	28	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	216	29	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	216	30	detected	detect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	216	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	217	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	217	2	wage	wage	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	3	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	217	4	salary	salary	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	5	earner	earner	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	6	whose	whose	WP$
work_wnugj6km6bec5aado4tiqxv5uq	217	7	employer	employer	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	8	submits	submit	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	217	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	217	10	employee	employee	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	11	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	217	12	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	217	13	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	217	15	Social	Social	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	16	Security	Security	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	17	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	18	electronically	electronically	RB
work_wnugj6km6bec5aado4tiqxv5uq	217	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	217	21	Inter-	Inter-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	22	nal	nal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	23	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	24	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	217	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	217	26	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	217	27	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	217	28	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	217	29	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	217	30	report	report	VB
work_wnugj6km6bec5aado4tiqxv5uq	217	31	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	217	32	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	33	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	34	his	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	217	35	own	own	JJ
work_wnugj6km6bec5aado4tiqxv5uq	217	36	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	217	37	return	return	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	217	39	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	217	40	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	217	41	flagged	flag	VBN
work_wnugj6km6bec5aado4tiqxv5uq	217	42	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	43	further	further	JJ
work_wnugj6km6bec5aado4tiqxv5uq	217	44	scrutiny	scrutiny	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	45	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	46	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	217	47	probability	probability	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	48	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	217	49	closer	close	JJR
work_wnugj6km6bec5aado4tiqxv5uq	217	50	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	217	51	100	100	CD
work_wnugj6km6bec5aado4tiqxv5uq	217	52	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	53	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	54	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	217	55	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	217	56	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	217	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	218	1	Thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	218	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	218	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	218	4	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	218	5	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	218	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	218	7	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	8	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	218	9	labor	labor	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	10	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	11	reported	report	VBN
work_wnugj6km6bec5aado4tiqxv5uq	218	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	218	13	Table	table	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	14	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	218	15	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	218	16	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	218	17	means	means	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	18	patently	patently	RB
work_wnugj6km6bec5aado4tiqxv5uq	218	19	contradict	contradict	VB
work_wnugj6km6bec5aado4tiqxv5uq	218	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	218	21	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	22	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	218	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	219	1	Whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	219	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	219	3	57	57	CD
work_wnugj6km6bec5aado4tiqxv5uq	219	4	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	219	5	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	219	6	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	219	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	219	8	nonfarm	nonfarm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	219	9	sole	sole	JJ
work_wnugj6km6bec5aado4tiqxv5uq	219	10	proprietors	proprietor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	219	11	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	219	12	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	219	13	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	219	14	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	219	15	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	219	16	predicts	predict	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	219	17	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	219	18	less	less	RBR
work_wnugj6km6bec5aado4tiqxv5uq	219	19	clear	clear	JJ
work_wnugj6km6bec5aado4tiqxv5uq	219	20	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	219	21	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	219	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	219	23	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	219	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	219	25	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	219	26	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	219	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	219	28	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	219	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	219	30	pp	pp	NNP
work_wnugj6km6bec5aado4tiqxv5uq	219	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	220	1	821	821	CD
work_wnugj6km6bec5aado4tiqxv5uq	220	2	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	220	3	822	822	CD
work_wnugj6km6bec5aado4tiqxv5uq	220	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	220	5	argue	argue	VBP
work_wnugj6km6bec5aado4tiqxv5uq	220	6	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	220	7	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	220	8	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	220	9	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	220	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	221	1	Nonetheless	nonetheless	RB
work_wnugj6km6bec5aado4tiqxv5uq	221	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	221	3	considerable	considerable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	221	4	experimental	experimental	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	5	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	221	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	221	7	anecdotal	anecdotal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	221	8	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	221	9	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	10	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	221	11	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	221	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	221	13	story	story	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	221	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	16	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	17	involves	involve	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	221	18	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	221	19	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	221	20	amoral	amoral	JJ
work_wnugj6km6bec5aado4tiqxv5uq	221	21	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	22	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	221	23	benefit	benefit	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	24	calculation	calculation	NN
work_wnugj6km6bec5aado4tiqxv5uq	221	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	222	1	Frey	Frey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	222	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	222	3	1997	1997	CD
work_wnugj6km6bec5aado4tiqxv5uq	222	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	222	5	argues	argue	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	222	6	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	222	8	importance	importance	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	10	differentiating	differentiate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	222	11	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	12	intrinsic	intrinsic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	222	13	motiva-	motiva-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	222	14	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	222	16	under	under	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	17	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	222	18	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	222	19	comply	comply	VBP
work_wnugj6km6bec5aado4tiqxv5uq	222	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	21	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	22	liabilities	liability	NNS
work_wnugj6km6bec5aado4tiqxv5uq	222	23	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	25	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	222	26	civic	civic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	222	27	virtue	virtue	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	222	29	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	222	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	222	31	extrinsic	extrinsic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	222	32	motivation	motivation	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	222	34	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	35	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	222	36	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	222	37	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	222	38	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	40	threat	threat	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	41	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	222	42	punishment	punishment	NN
work_wnugj6km6bec5aado4tiqxv5uq	222	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	223	1	He	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	223	2	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	223	3	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	4	increasing	increase	VBG
work_wnugj6km6bec5aado4tiqxv5uq	223	5	extrinsic	extrinsic	NN
work_wnugj6km6bec5aado4tiqxv5uq	223	6	motivation	motivation	NN
work_wnugj6km6bec5aado4tiqxv5uq	223	7	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	223	8	say	say	VB
work_wnugj6km6bec5aado4tiqxv5uq	223	9	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	10	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	223	11	punitive	punitive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	223	12	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	223	13	policies	policy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	223	14	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	223	15	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	223	16	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	223	17	crowd	crowd	VB
work_wnugj6km6bec5aado4tiqxv5uq	223	18	out	out	RP
work_wnugj6km6bec5aado4tiqxv5uq	223	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	223	20	intrinsic	intrinsic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	223	21	motivation	motivation	NN
work_wnugj6km6bec5aado4tiqxv5uq	223	22	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	23	making	make	VBG
work_wnugj6km6bec5aado4tiqxv5uq	223	24	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	223	25	feel	feel	VB
work_wnugj6km6bec5aado4tiqxv5uq	223	26	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	27	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	223	28	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	223	29	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	223	30	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	31	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	223	32	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	223	33	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	223	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	223	35	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	223	36	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	37	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	223	38	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	223	39	want	want	VBP
work_wnugj6km6bec5aado4tiqxv5uq	223	40	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	223	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	224	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	2	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	224	3	experimental	experimental	JJ
work_wnugj6km6bec5aado4tiqxv5uq	224	4	setting	setting	NN
work_wnugj6km6bec5aado4tiqxv5uq	224	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	224	6	Scholz	Scholz	NNP
work_wnugj6km6bec5aado4tiqxv5uq	224	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	224	8	Lubell	Lubell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	224	9	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	224	10	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	224	11	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	224	12	find	find	VBP
work_wnugj6km6bec5aado4tiqxv5uq	224	13	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	224	15	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	224	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	17	cooperation	cooperation	NN
work_wnugj6km6bec5aado4tiqxv5uq	224	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	19	certain	certain	JJ
work_wnugj6km6bec5aado4tiqxv5uq	224	20	settings	setting	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	21	declines	decline	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	224	22	significantly	significantly	RB
work_wnugj6km6bec5aado4tiqxv5uq	224	23	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	224	24	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	25	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	224	26	introduced	introduce	VBN
work_wnugj6km6bec5aado4tiqxv5uq	224	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	224	28	suggesting	suggest	VBG
work_wnugj6km6bec5aado4tiqxv5uq	224	29	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	224	31	increased	increased	JJ
work_wnugj6km6bec5aado4tiqxv5uq	224	32	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	224	33	motivation	motivation	NN
work_wnugj6km6bec5aado4tiqxv5uq	224	34	did	do	VBD
work_wnugj6km6bec5aado4tiqxv5uq	224	35	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	224	36	compensate	compensate	VB
work_wnugj6km6bec5aado4tiqxv5uq	224	37	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	38	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	224	39	changes	change	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	40	higher	higher	RBR
work_wnugj6km6bec5aado4tiqxv5uq	224	41	pen-	pen-	CC
work_wnugj6km6bec5aado4tiqxv5uq	224	42	alties	altie	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	43	bring	bring	VBP
work_wnugj6km6bec5aado4tiqxv5uq	224	44	about	about	RP
work_wnugj6km6bec5aado4tiqxv5uq	224	45	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	224	46	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	224	47	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	48	frame	frame	VBP
work_wnugj6km6bec5aado4tiqxv5uq	224	49	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	224	50	decisions	decision	NNS
work_wnugj6km6bec5aado4tiqxv5uq	224	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	225	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	225	2	laboratory	laboratory	NN
work_wnugj6km6bec5aado4tiqxv5uq	225	3	experiments	experiment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	225	4	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	225	5	found	find	VBN
work_wnugj6km6bec5aado4tiqxv5uq	225	6	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	225	7	subjects	subject	NNS
work_wnugj6km6bec5aado4tiqxv5uq	225	8	respond	respond	VBP
work_wnugj6km6bec5aado4tiqxv5uq	225	9	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	225	10	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	225	11	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	225	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	225	13	probabilities	probability	NNS
work_wnugj6km6bec5aado4tiqxv5uq	225	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	225	15	stakes	stake	NNS
work_wnugj6km6bec5aado4tiqxv5uq	225	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	225	17	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	225	18	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	225	19	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	225	20	game	game	NN
work_wnugj6km6bec5aado4tiqxv5uq	225	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	225	22	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	225	23	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	225	24	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	225	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	225	26	context	context	NN
work_wnugj6km6bec5aado4tiqxv5uq	225	27	provided	provide	VBN
work_wnugj6km6bec5aado4tiqxv5uq	225	28	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	225	29	them	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	225	30	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	225	31	Spicer	Spicer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	225	32	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	225	33	Becker	Becker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	225	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	225	35	1980	1980	CD
work_wnugj6km6bec5aado4tiqxv5uq	225	36	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	225	37	Alm	Alm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	225	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	225	39	Jackson	Jackson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	225	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	225	41	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	225	42	McKee	McKee	NNP
work_wnugj6km6bec5aado4tiqxv5uq	225	43	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	225	44	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	225	45	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	225	46	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	226	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	226	2	particular	particular	JJ
work_wnugj6km6bec5aado4tiqxv5uq	226	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	226	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	226	5	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	226	6	decisions	decision	NNS
work_wnugj6km6bec5aado4tiqxv5uq	226	7	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	226	8	depend	depend	VB
work_wnugj6km6bec5aado4tiqxv5uq	226	9	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	226	10	perceptions	perception	NNS
work_wnugj6km6bec5aado4tiqxv5uq	226	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	226	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	226	13	fairness	fairness	NN
work_wnugj6km6bec5aado4tiqxv5uq	226	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	226	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	226	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	226	17	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	226	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	227	1	If	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	227	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	227	4	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	5	goes	go	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	227	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	227	7	perceived	perceive	VBD
work_wnugj6km6bec5aado4tiqxv5uq	227	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	9	equity	equity	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	10	strengthens	strengthen	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	227	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	227	12	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	227	13	norm	norm	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	14	against	against	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	15	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	227	17	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	227	18	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	19	becomes	become	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	227	20	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	227	21	costly	costly	JJ
work_wnugj6km6bec5aado4tiqxv5uq	227	22	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	23	terms	term	NNS
work_wnugj6km6bec5aado4tiqxv5uq	227	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	25	bad	bad	JJ
work_wnugj6km6bec5aado4tiqxv5uq	227	26	conscience	conscience	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	227	28	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	29	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	227	30	caught	catch	VBN
work_wnugj6km6bec5aado4tiqxv5uq	227	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	227	32	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	227	33	bad	bad	JJ
work_wnugj6km6bec5aado4tiqxv5uq	227	34	reputation	reputation	NN
work_wnugj6km6bec5aado4tiqxv5uq	227	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	227	36	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	227	37	caught	catch	VBN
work_wnugj6km6bec5aado4tiqxv5uq	227	38	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	227	39	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	228	1	Falkinger	Falkinger	NNP
work_wnugj6km6bec5aado4tiqxv5uq	228	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	228	3	1995	1995	CD
work_wnugj6km6bec5aado4tiqxv5uq	228	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	228	5	elaborates	elaborate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	228	6	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	228	7	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	228	8	argu-	argu-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	228	9	ment	ment	NN
work_wnugj6km6bec5aado4tiqxv5uq	228	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	228	11	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	228	12	Cowell	Cowell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	228	13	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	228	14	1990	1990	CD
work_wnugj6km6bec5aado4tiqxv5uq	228	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	228	16	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	228	17	219	219	CD
work_wnugj6km6bec5aado4tiqxv5uq	228	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	228	19	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	228	20	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	228	21	experiments	experiment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	228	22	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	228	23	fail	fail	VBP
work_wnugj6km6bec5aado4tiqxv5uq	228	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	228	25	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	228	26	links	link	NNS
work_wnugj6km6bec5aado4tiqxv5uq	228	27	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	228	28	perceived	perceive	VBN
work_wnugj6km6bec5aado4tiqxv5uq	228	29	inequities	inequity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	228	30	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	228	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	228	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	228	33	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	228	34	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	228	35	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	228	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	229	1	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	2	individual	individual	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	3	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	229	4	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	229	5	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	229	6	unfairness	unfairness	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	8	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	229	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	10	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	11	uses	use	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	229	12	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	13	revenues	revenue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	229	14	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	15	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	229	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	17	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	18	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	19	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	22	spirit	spirit	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	24	Henry	Henry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	25	David	David	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	26	Thoreau	Thoreau	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	27	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	229	28	avoid	avoid	VB
work_wnugj6km6bec5aado4tiqxv5uq	229	29	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	229	30	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	229	31	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	229	32	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	33	thinks	think	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	229	34	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	229	36	nontax	nontax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	37	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	229	38	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	39	wrong	wrong	NN
work_wnugj6km6bec5aado4tiqxv5uq	229	40	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	229	41	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	229	43	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	44	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	229	45	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	229	46	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	229	47	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	229	48	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	229	49	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	229	50	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	230	1	Such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	230	2	individual	individual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	230	3	judgments	judgment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	230	4	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	230	5	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	230	6	complex	complex	JJ
work_wnugj6km6bec5aado4tiqxv5uq	230	7	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	230	8	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	230	9	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	230	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	230	11	expenditures	expenditure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	230	12	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	230	13	warfare	warfare	NN
work_wnugj6km6bec5aado4tiqxv5uq	230	14	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	230	15	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	230	16	tolerated	tolerate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	230	17	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	230	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	230	19	patriotic	patriotic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	230	20	period	period	NN
work_wnugj6km6bec5aado4tiqxv5uq	230	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	230	22	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	230	23	rejected	reject	VBD
work_wnugj6km6bec5aado4tiqxv5uq	230	24	during	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	230	25	another	another	DT
work_wnugj6km6bec5aado4tiqxv5uq	230	26	period	period	NN
work_wnugj6km6bec5aado4tiqxv5uq	230	27	characterized	characterize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	230	28	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	230	29	antimilitarism	antimilitarism	NN
work_wnugj6km6bec5aado4tiqxv5uq	230	30	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	230	31	Daunton	Daunton	NNP
work_wnugj6km6bec5aado4tiqxv5uq	230	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	230	33	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	230	34	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	230	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	231	1	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	231	2	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	231	3	39	39	CD
work_wnugj6km6bec5aado4tiqxv5uq	231	4	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	5	patterns	pattern	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	6	suggest	suggest	VBP
work_wnugj6km6bec5aado4tiqxv5uq	231	7	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	9	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	11	reciprocal	reciprocal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	12	altruism	altruism	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	13	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	231	14	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	231	15	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	16	work	work	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	17	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	231	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	19	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	20	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	21	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	231	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	23	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	24	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	231	25	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	26	depends	depend	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	231	27	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	29	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	31	motivations	motivation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	33	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	231	34	intentions	intention	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	35	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	231	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	37	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	38	subset	subset	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	39	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	40	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	41	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	43	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	231	44	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	46	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	47	itself.3	itself.3	PRP
work_wnugj6km6bec5aado4tiqxv5uq	231	48	Levi	Levi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	231	49	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	231	50	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	231	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	52	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	53	91	91	CD
work_wnugj6km6bec5aado4tiqxv5uq	231	54	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	231	55	argues	argue	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	231	56	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	57	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	58	citizens	citizen	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	59	believe	believe	VBP
work_wnugj6km6bec5aado4tiqxv5uq	231	60	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	62	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	63	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	231	64	act	act	VB
work_wnugj6km6bec5aado4tiqxv5uq	231	65	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	66	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	231	67	interests	interest	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	68	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	69	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	70	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	231	71	procedures	procedure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	72	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	231	73	fair	fair	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	74	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	75	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	231	76	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	77	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	231	78	trust	trust	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	79	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	80	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	81	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	82	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	231	83	others	other	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	84	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	231	85	reciprocated	reciprocate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	231	86	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	231	87	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	231	88	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	89	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	231	90	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	231	91	likely	likely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	92	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	231	93	become	become	VB
work_wnugj6km6bec5aado4tiqxv5uq	231	94	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	231	95	contingent	contingent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	96	consenters	consenter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	97	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	231	98	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	231	99	cooperate	cooperate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	231	100	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	231	101	paying	pay	VBG
work_wnugj6km6bec5aado4tiqxv5uq	231	102	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	231	103	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	231	104	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	231	105	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	231	106	short	short	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	107	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	231	108	term	term	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	109	material	material	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	110	interest	interest	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	111	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	231	112	make	make	VB
work_wnugj6km6bec5aado4tiqxv5uq	231	113	free	free	JJ
work_wnugj6km6bec5aado4tiqxv5uq	231	114	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	231	115	riding	ride	VBG
work_wnugj6km6bec5aado4tiqxv5uq	231	116	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	231	117	individual	individual	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	118	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	231	119	best	good	JJS
work_wnugj6km6bec5aado4tiqxv5uq	231	120	option	option	NN
work_wnugj6km6bec5aado4tiqxv5uq	231	121	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	232	1	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	232	2	survey	survey	VBP
work_wnugj6km6bec5aado4tiqxv5uq	232	3	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	232	4	supports	support	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	232	5	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	232	6	view	view	NN
work_wnugj6km6bec5aado4tiqxv5uq	232	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	233	1	Torgler	Torgler	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	3	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	233	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	233	6	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	7	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	8	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	233	9	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	10	show	show	VBP
work_wnugj6km6bec5aado4tiqxv5uq	233	11	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	233	12	positive	positive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	233	13	relationship	relationship	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	14	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	15	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	233	16	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	17	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	18	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	233	19	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	233	20	attitudes	attitude	NNS
work_wnugj6km6bec5aado4tiqxv5uq	233	21	toward	toward	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	22	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	23	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	24	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	233	26	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	233	27	hand	hand	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	233	29	professed	profess	VBD
work_wnugj6km6bec5aado4tiqxv5uq	233	30	trust	trust	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	31	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	32	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	233	34	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	233	35	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	36	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	37	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	233	38	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	233	39	finds	find	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	233	40	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	233	42	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	233	43	relationship	relationship	NN
work_wnugj6km6bec5aado4tiqxv5uq	233	44	holds	hold	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	233	45	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	46	individuals	individual	NNS
work_wnugj6km6bec5aado4tiqxv5uq	233	47	within	within	IN
work_wnugj6km6bec5aado4tiqxv5uq	233	48	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	233	49	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	50	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	51	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	233	52	Germany	Germany	NNP
work_wnugj6km6bec5aado4tiqxv5uq	233	53	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	234	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	234	2	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	234	3	poll	poll	NN
work_wnugj6km6bec5aado4tiqxv5uq	234	4	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	234	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	234	6	Czech	Czech	NNP
work_wnugj6km6bec5aado4tiqxv5uq	234	7	Republic	Republic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	234	8	indicated	indicate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	234	9	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	234	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	234	11	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	234	12	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	234	13	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	234	14	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	234	15	likely	likely	JJ
work_wnugj6km6bec5aado4tiqxv5uq	234	16	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	234	17	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	234	18	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	234	19	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	234	20	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	234	21	person	person	NN
work_wnugj6km6bec5aado4tiqxv5uq	234	22	believed	believe	VBD
work_wnugj6km6bec5aado4tiqxv5uq	234	23	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	234	24	services	service	NNS
work_wnugj6km6bec5aado4tiqxv5uq	234	25	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	234	26	substandard	substandard	JJ
work_wnugj6km6bec5aado4tiqxv5uq	234	27	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	234	28	Hanousek	Hanousek	NNP
work_wnugj6km6bec5aado4tiqxv5uq	234	29	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	234	30	Palda	Palda	NNP
work_wnugj6km6bec5aado4tiqxv5uq	234	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	234	32	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	234	33	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	234	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	235	1	Of	of	RB
work_wnugj6km6bec5aado4tiqxv5uq	235	2	course	course	RB
work_wnugj6km6bec5aado4tiqxv5uq	235	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	235	4	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	235	5	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	235	6	responses	response	NNS
work_wnugj6km6bec5aado4tiqxv5uq	235	7	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	235	8	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	235	9	reflect	reflect	VB
work_wnugj6km6bec5aado4tiqxv5uq	235	10	after	after	IN
work_wnugj6km6bec5aado4tiqxv5uq	235	11	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	235	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	235	13	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	235	14	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	235	15	rationalization	rationalization	NN
work_wnugj6km6bec5aado4tiqxv5uq	235	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	235	17	noncompliant	noncompliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	235	18	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	235	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	236	1	If	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	236	2	perceptions	perception	NNS
work_wnugj6km6bec5aado4tiqxv5uq	236	3	matter	matter	VBP
work_wnugj6km6bec5aado4tiqxv5uq	236	4	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	236	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	6	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	236	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	236	9	natural	natural	JJ
work_wnugj6km6bec5aado4tiqxv5uq	236	10	question	question	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	11	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	236	12	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	236	13	what	what	WDT
work_wnugj6km6bec5aado4tiqxv5uq	236	14	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	16	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	17	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	18	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	236	19	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	236	20	manipulated	manipulate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	236	21	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	236	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	236	23	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	236	25	lower	lower	VB
work_wnugj6km6bec5aado4tiqxv5uq	236	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	236	27	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	236	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	236	29	raising	raise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	236	30	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	236	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	237	1	Appeals	appeal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	237	2	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	237	3	conscience	conscience	VB
work_wnugj6km6bec5aado4tiqxv5uq	237	4	go	go	VB
work_wnugj6km6bec5aado4tiqxv5uq	237	5	back	back	RB
work_wnugj6km6bec5aado4tiqxv5uq	237	6	at	at	RB
work_wnugj6km6bec5aado4tiqxv5uq	237	7	least	least	RBS
work_wnugj6km6bec5aado4tiqxv5uq	237	8	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	237	9	Hammurabi	Hammurabi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	237	10	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	237	11	reign	reign	NN
work_wnugj6km6bec5aado4tiqxv5uq	237	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	237	13	ancient	ancient	JJ
work_wnugj6km6bec5aado4tiqxv5uq	237	14	Babylon	Babylon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	237	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	237	16	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	237	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	237	18	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	237	19	collector	collector	NN
work_wnugj6km6bec5aado4tiqxv5uq	237	20	sent	send	VBD
work_wnugj6km6bec5aado4tiqxv5uq	237	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	237	22	following	following	JJ
work_wnugj6km6bec5aado4tiqxv5uq	237	23	notice	notice	NN
work_wnugj6km6bec5aado4tiqxv5uq	237	24	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	237	25	payments	payment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	237	26	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	237	27	late	late	RB
work_wnugj6km6bec5aado4tiqxv5uq	237	28	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	237	29	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	237	30	Why	why	WRB
work_wnugj6km6bec5aado4tiqxv5uq	237	31	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	237	32	you	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	237	33	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	237	34	sent	send	VBN
work_wnugj6km6bec5aado4tiqxv5uq	237	35	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	237	36	Babylon	Babylon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	237	37	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	237	38	30	30	CD
work_wnugj6km6bec5aado4tiqxv5uq	237	39	lambs	lamb	NNS
work_wnugj6km6bec5aado4tiqxv5uq	237	40	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	237	41	your	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	237	42	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	237	43	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	238	1	Are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	238	2	you	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	238	3	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	238	4	ashamed	ashamed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	238	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	238	6	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	238	7	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	238	8	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	238	9	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	238	10	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	238	11	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	238	12	cited	cite	VBN
work_wnugj6km6bec5aado4tiqxv5uq	238	13	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	238	14	Webber	Webber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	238	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	238	16	Wildavsky	Wildavsky	NNP
work_wnugj6km6bec5aado4tiqxv5uq	238	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	238	18	1986	1986	CD
work_wnugj6km6bec5aado4tiqxv5uq	238	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	238	20	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	238	21	58	58	CD
work_wnugj6km6bec5aado4tiqxv5uq	238	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	238	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	239	1	Appeals	appeal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	3	patriotism	patriotism	NN
work_wnugj6km6bec5aado4tiqxv5uq	239	4	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	239	5	induce	induce	VB
work_wnugj6km6bec5aado4tiqxv5uq	239	6	citizens	citizen	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	7	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	239	8	pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	239	9	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	239	10	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	11	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	239	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	239	14	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	239	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	239	16	buy	buy	VB
work_wnugj6km6bec5aado4tiqxv5uq	239	17	war	war	NN
work_wnugj6km6bec5aado4tiqxv5uq	239	18	bonds	bond	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	19	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	20	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	239	21	common	common	JJ
work_wnugj6km6bec5aado4tiqxv5uq	239	22	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	23	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	239	24	times	time	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	25	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	239	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	239	27	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	28	Secretary	Secretary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	30	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	31	during	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	32	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	33	War	War	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	34	I	I	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	35	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	239	36	William	William	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	37	Gibbs	Gibbs	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	38	McAdoo	McAdoo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	239	40	referred	refer	VBD
work_wnugj6km6bec5aado4tiqxv5uq	239	41	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	42	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	239	43	campaigns	campaign	NNS
work_wnugj6km6bec5aado4tiqxv5uq	239	44	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	45	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	239	46	capitalizing	capitalize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	239	47	patri-	patri-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	239	48	otism	otism	NN
work_wnugj6km6bec5aado4tiqxv5uq	239	49	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	239	50	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	239	51	Kang	Kang	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	52	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	239	53	Rockoff	Rockoff	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	54	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	55	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	239	56	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	57	discuss	discuss	VB
work_wnugj6km6bec5aado4tiqxv5uq	239	58	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	239	59	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	60	War	War	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	61	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	239	62	experience	experience	VBP
work_wnugj6km6bec5aado4tiqxv5uq	239	63	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	239	64	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	65	Jones	Jones	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	66	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	67	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	239	68	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	239	69	discusses	discuss	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	239	70	fiscal	fiscal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	239	71	propaganda	propaganda	NN
work_wnugj6km6bec5aado4tiqxv5uq	239	72	during	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	239	73	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	74	War	War	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	75	II	II	NNP
work_wnugj6km6bec5aado4tiqxv5uq	239	76	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	240	1	That	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	240	2	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	240	3	campaigns	campaign	NNS
work_wnugj6km6bec5aado4tiqxv5uq	240	4	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	240	5	successful	successful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	240	6	during	during	IN
work_wnugj6km6bec5aado4tiqxv5uq	240	7	ordinary	ordinary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	240	8	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	240	9	nonwar	nonwar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	240	10	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	240	11	times	time	NNS
work_wnugj6km6bec5aado4tiqxv5uq	240	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	240	13	swaying	sway	VBG
work_wnugj6km6bec5aado4tiqxv5uq	240	14	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	240	15	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	240	16	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	240	17	otherwise	otherwise	RB
work_wnugj6km6bec5aado4tiqxv5uq	240	18	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	240	19	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	240	20	strategy	strategy	NN
work_wnugj6km6bec5aado4tiqxv5uq	240	21	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	240	22	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	240	23	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	240	24	compel-	compel-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	240	25	lingly	lingly	RB
work_wnugj6km6bec5aado4tiqxv5uq	240	26	demonstrated	demonstrate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	240	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	241	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	2	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	241	3	randomized	randomized	JJ
work_wnugj6km6bec5aado4tiqxv5uq	241	4	field	field	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	5	experiment	experiment	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	6	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	7	Minnesota	Minnesota	NNP
work_wnugj6km6bec5aado4tiqxv5uq	241	8	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	241	9	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	241	11	peacetime	peacetime	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	12	setting	set	VBG
work_wnugj6km6bec5aado4tiqxv5uq	241	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	241	14	Blumenthal	Blumenthal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	241	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	241	16	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	241	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	241	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	241	19	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	241	20	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	241	21	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	241	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	241	23	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	241	24	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	241	25	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	26	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	27	either	either	DT
work_wnugj6km6bec5aado4tiqxv5uq	241	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	29	two	two	CD
work_wnugj6km6bec5aado4tiqxv5uq	241	30	written	write	VBN
work_wnugj6km6bec5aado4tiqxv5uq	241	31	appeals	appeal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	241	32	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	33	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	241	34	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	241	35	consciences	conscience	NNS
work_wnugj6km6bec5aado4tiqxv5uq	241	36	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	241	37	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	241	38	significant	significant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	241	39	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	40	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	241	41	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	241	42	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	242	1	One	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	242	2	letter	letter	NN
work_wnugj6km6bec5aado4tiqxv5uq	242	3	stressed	stress	VBD
work_wnugj6km6bec5aado4tiqxv5uq	242	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	242	5	beneficial	beneficial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	242	6	effects	effect	NNS
work_wnugj6km6bec5aado4tiqxv5uq	242	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	242	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	242	9	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	242	10	funded	fund	VBN
work_wnugj6km6bec5aado4tiqxv5uq	242	11	projects	project	NNS
work_wnugj6km6bec5aado4tiqxv5uq	242	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	242	13	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	242	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	242	15	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	242	16	conveyed	convey	VBD
work_wnugj6km6bec5aado4tiqxv5uq	242	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	242	18	message	message	NN
work_wnugj6km6bec5aado4tiqxv5uq	242	19	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	242	20	most	most	JJS
work_wnugj6km6bec5aado4tiqxv5uq	242	21	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	242	22	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	242	23	compliant	compliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	242	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	243	1	Torgler	Torgler	NNP
work_wnugj6km6bec5aado4tiqxv5uq	243	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	243	3	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	243	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	243	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	243	6	using	use	VBG
work_wnugj6km6bec5aado4tiqxv5uq	243	7	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	243	8	controlled	control	VBN
work_wnugj6km6bec5aado4tiqxv5uq	243	9	field	field	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	10	experiment	experiment	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	243	12	Switzerland	Switzerland	NNP
work_wnugj6km6bec5aado4tiqxv5uq	243	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	243	14	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	243	15	found	find	VBD
work_wnugj6km6bec5aado4tiqxv5uq	243	16	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	243	17	moral	moral	JJ
work_wnugj6km6bec5aado4tiqxv5uq	243	18	suasion	suasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	19	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	243	20	hardly	hardly	RB
work_wnugj6km6bec5aado4tiqxv5uq	243	21	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	243	22	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	23	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	243	24	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	243	25	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	243	26	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	27	behavior	behavior	NN
work_wnugj6km6bec5aado4tiqxv5uq	243	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	244	1	Survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	2	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	3	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	244	4	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	244	5	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	6	attitudes	attitude	NNS
work_wnugj6km6bec5aado4tiqxv5uq	244	7	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	9	acceptability	acceptability	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	12	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	244	13	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	14	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	244	15	proposed	propose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	244	16	substituting	substitute	VBG
work_wnugj6km6bec5aado4tiqxv5uq	244	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	18	expected	expect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	244	19	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	244	20	utility	utility	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	21	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	244	22	maximization	maximization	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	23	framework	framework	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	24	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	25	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	26	alternative	alternative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	244	27	framework	framework	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	244	29	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	31	spirit	spirit	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	32	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	244	34	prospect	prospect	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	35	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	244	36	developed	develop	VBN
work_wnugj6km6bec5aado4tiqxv5uq	244	37	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	244	38	Kahneman	Kahneman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	244	39	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	244	40	Tversky	Tversky	NNP
work_wnugj6km6bec5aado4tiqxv5uq	244	41	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	244	42	1979	1979	CD
work_wnugj6km6bec5aado4tiqxv5uq	244	43	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	244	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	245	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	245	4	Dhami	Dhami	NNP
work_wnugj6km6bec5aado4tiqxv5uq	245	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	245	6	al	al	NNP
work_wnugj6km6bec5aado4tiqxv5uq	245	7	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	245	8	Nowaihi	Nowaihi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	245	9	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	10	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	245	11	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	12	argue	argue	VBP
work_wnugj6km6bec5aado4tiqxv5uq	245	13	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	245	15	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	245	16	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	17	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	18	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	245	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	245	20	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	245	21	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	22	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	245	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	24	model	model	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	245	26	such	such	PDT
work_wnugj6km6bec5aado4tiqxv5uq	245	27	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	28	framework	framework	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	29	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	30	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	32	addition	addition	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	33	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	34	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	35	stigma	stigma	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	36	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	37	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	38	discovered	discovered	JJ
work_wnugj6km6bec5aado4tiqxv5uq	245	39	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	40	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	245	41	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	245	42	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	245	43	satisfactorily	satisfactorily	RB
work_wnugj6km6bec5aado4tiqxv5uq	245	44	explain	explain	VB
work_wnugj6km6bec5aado4tiqxv5uq	245	45	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	46	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	47	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	48	observed	observed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	245	49	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	50	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	245	51	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	52	non	non	JJ
work_wnugj6km6bec5aado4tiqxv5uq	245	53	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	245	54	ubiquity	ubiquity	JJ
work_wnugj6km6bec5aado4tiqxv5uq	245	55	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	56	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	57	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	245	58	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	245	59	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	245	60	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	61	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	245	62	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	63	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	245	64	negatively	negatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	245	65	affect	affect	VBP
work_wnugj6km6bec5aado4tiqxv5uq	245	66	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	245	67	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	246	1	40	40	CD
work_wnugj6km6bec5aado4tiqxv5uq	246	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	246	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	246	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	246	5	Perspectives	Perspectives	NNP
work_wnugj6km6bec5aado4tiqxv5uq	246	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	246	7	vary	vary	VBP
work_wnugj6km6bec5aado4tiqxv5uq	246	8	considerably	considerably	RB
work_wnugj6km6bec5aado4tiqxv5uq	246	9	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	246	10	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	246	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	247	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	3	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	247	4	Values	value	NNS
work_wnugj6km6bec5aado4tiqxv5uq	247	5	Surveys	Surveys	NNP
work_wnugj6km6bec5aado4tiqxv5uq	247	6	done	do	VBN
work_wnugj6km6bec5aado4tiqxv5uq	247	7	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	8	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	247	10	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	12	respondents	respondent	NNS
work_wnugj6km6bec5aado4tiqxv5uq	247	13	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	247	14	asked	ask	VBN
work_wnugj6km6bec5aado4tiqxv5uq	247	15	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	17	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	247	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	19	chance	chance	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	21	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	22	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	23	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	247	24	never	never	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	26	sometimes	sometimes	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	28	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	247	29	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	30	justified	justify	VBN
work_wnugj6km6bec5aado4tiqxv5uq	247	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	32	where	where	WRB
work_wnugj6km6bec5aado4tiqxv5uq	247	33	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	34	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	35	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	36	1	1	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	37	corresponds	correspond	NNS
work_wnugj6km6bec5aado4tiqxv5uq	247	38	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	247	39	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	247	40	never	never	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	41	justifiable	justifiable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	247	42	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	247	43	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	247	44	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	45	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	46	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	47	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	48	corresponds	correspond	NNS
work_wnugj6km6bec5aado4tiqxv5uq	247	49	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	247	50	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	247	51	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	52	justifiable	justifiable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	247	53	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	247	54	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	247	55	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	56	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	247	57	average	average	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	58	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	247	59	2.28	2.28	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	60	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	247	61	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	62	slightly	slightly	RB
work_wnugj6km6bec5aado4tiqxv5uq	247	63	below	below	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	64	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	247	65	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	247	66	average	average	NN
work_wnugj6km6bec5aado4tiqxv5uq	247	67	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	247	68	2.34	2.34	CD
work_wnugj6km6bec5aado4tiqxv5uq	247	69	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	248	1	These	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	248	2	attitude	attitude	NN
work_wnugj6km6bec5aado4tiqxv5uq	248	3	measures	measure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	248	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	248	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	248	6	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	248	7	Values	Values	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	248	8	Survey	Survey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	248	9	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	248	10	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	248	11	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	248	12	associated	associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	248	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	248	14	holding	hold	VBG
work_wnugj6km6bec5aado4tiqxv5uq	248	15	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	248	16	factors	factor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	248	17	constant	constant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	248	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	248	19	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	248	20	already	already	RB
work_wnugj6km6bec5aado4tiqxv5uq	248	21	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	248	22	discussed	discuss	VBN
work_wnugj6km6bec5aado4tiqxv5uq	248	23	measures	measure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	248	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	248	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	248	26	shadow	shadow	NN
work_wnugj6km6bec5aado4tiqxv5uq	248	27	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	248	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	248	29	widely	widely	RB
work_wnugj6km6bec5aado4tiqxv5uq	248	30	used	use	VBN
work_wnugj6km6bec5aado4tiqxv5uq	248	31	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	248	32	measures	measure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	248	33	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	248	34	actual	actual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	248	35	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	248	36	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	248	37	Torgler	Torgler	NNP
work_wnugj6km6bec5aado4tiqxv5uq	248	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	248	39	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	248	40	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	248	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	249	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	2	difficulties	difficulty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	249	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	4	separating	separate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	249	5	out	out	RP
work_wnugj6km6bec5aado4tiqxv5uq	249	6	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	7	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	249	8	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	249	9	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	249	10	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	249	11	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	12	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	249	13	feel	feel	VBP
work_wnugj6km6bec5aado4tiqxv5uq	249	14	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	249	15	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	249	16	ought	ought	MD
work_wnugj6km6bec5aado4tiqxv5uq	249	17	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	249	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	249	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	249	20	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	249	21	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	22	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	249	23	fear	fear	VBP
work_wnugj6km6bec5aado4tiqxv5uq	249	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	25	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	249	26	attendant	attendant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	249	27	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	249	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	249	29	doing	do	VBG
work_wnugj6km6bec5aado4tiqxv5uq	249	30	so	so	RB
work_wnugj6km6bec5aado4tiqxv5uq	249	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	249	32	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	249	33	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	249	34	illustrated	illustrate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	249	35	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	36	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	37	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	249	38	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	40	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	249	41	survey	survey	NN
work_wnugj6km6bec5aado4tiqxv5uq	249	42	sponsored	sponsor	VBN
work_wnugj6km6bec5aado4tiqxv5uq	249	43	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	45	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	46	Oversight	Oversight	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	47	Board	Board	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	48	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	249	49	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	50	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	51	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	249	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	249	53	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	54	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	249	55	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	56	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	57	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	58	Oversight	Oversight	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	59	Board	Board	NNP
work_wnugj6km6bec5aado4tiqxv5uq	249	60	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	249	61	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	249	62	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	249	63	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	250	1	While	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	2	96	96	CD
work_wnugj6km6bec5aado4tiqxv5uq	250	3	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	5	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	6	surveyed	survey	VBN
work_wnugj6km6bec5aado4tiqxv5uq	250	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	8	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	250	9	mostly	mostly	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	10	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	11	completely	completely	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	12	agreed	agree	VBD
work_wnugj6km6bec5aado4tiqxv5uq	250	13	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	14	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	250	15	It	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	250	16	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	250	17	every	every	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	18	American	American	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	19	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	250	20	civic	civic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	21	duty	duty	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	22	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	250	23	pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	250	24	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	250	25	fair	fair	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	26	share	share	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	28	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	29	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	250	30	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	250	31	62	62	CD
work_wnugj6km6bec5aado4tiqxv5uq	250	32	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	33	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	34	said	say	VBD
work_wnugj6km6bec5aado4tiqxv5uq	250	35	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	36	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	250	37	fear	fear	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	38	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	39	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	40	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	41	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	250	42	had	have	VBD
work_wnugj6km6bec5aado4tiqxv5uq	250	43	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	44	great	great	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	45	deal	deal	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	46	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	47	somewhat	somewhat	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	48	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	49	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	50	influence	influence	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	51	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	52	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	53	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	250	54	report	report	VBP
work_wnugj6km6bec5aado4tiqxv5uq	250	55	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	56	pay	pay	VBP
work_wnugj6km6bec5aado4tiqxv5uq	250	57	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	250	58	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	59	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	250	60	honestly	honestly	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	61	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	250	62	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	250	63	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	64	Normative	Normative	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	65	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	66	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	67	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	68	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	69	Its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	250	70	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	71	Implications	Implications	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	250	72	Fairness	Fairness	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	73	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	74	Incidence	Incidence	NNP
work_wnugj6km6bec5aado4tiqxv5uq	250	75	Concerns	concern	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	250	76	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	77	normative	normative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	78	questions	question	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	79	raised	raise	VBN
work_wnugj6km6bec5aado4tiqxv5uq	250	80	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	81	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	82	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	83	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	250	84	often	often	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	85	complex	complex	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	86	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	250	87	involving	involve	VBG
work_wnugj6km6bec5aado4tiqxv5uq	250	88	issues	issue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	89	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	90	fairness	fairness	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	91	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	250	92	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	93	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	250	94	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	95	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	250	96	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	250	97	measure	measure	VB
work_wnugj6km6bec5aado4tiqxv5uq	250	98	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	99	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	100	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	250	101	benefits	benefit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	102	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	250	103	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	104	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	105	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	250	106	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	250	107	apply	apply	VB
work_wnugj6km6bec5aado4tiqxv5uq	250	108	economic	economic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	109	reasoning	reasoning	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	110	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	111	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	250	112	range	range	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	113	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	250	114	relevant	relevant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	250	115	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	250	116	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	250	117	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	250	118	still	still	RB
work_wnugj6km6bec5aado4tiqxv5uq	250	119	being	be	VBG
work_wnugj6km6bec5aado4tiqxv5uq	250	120	formulated	formulate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	250	121	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	251	1	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	2	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	3	affects	affect	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	251	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	5	distribution	distribution	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	9	burden	burden	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	10	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	251	11	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	251	12	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	14	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	15	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	17	raising	raise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	251	18	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	251	19	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	251	20	bread	bread	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	21	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	251	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	251	23	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	251	24	butter	butter	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	25	concerns	concern	NNS
work_wnugj6km6bec5aado4tiqxv5uq	251	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	27	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	251	28	econom-	econom-	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	29	ics.4	ics.4	.
work_wnugj6km6bec5aado4tiqxv5uq	251	30	If	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	32	estimated	estimate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	251	33	$	$	$
work_wnugj6km6bec5aado4tiqxv5uq	251	34	290	290	CD
work_wnugj6km6bec5aado4tiqxv5uq	251	35	billion	billion	CD
work_wnugj6km6bec5aado4tiqxv5uq	251	36	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	251	37	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	38	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	39	gap	gap	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	40	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	251	41	somehow	somehow	RB
work_wnugj6km6bec5aado4tiqxv5uq	251	42	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	251	43	costlessly	costlessly	RB
work_wnugj6km6bec5aado4tiqxv5uq	251	44	eliminated	eliminate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	251	45	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	251	46	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	47	money	money	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	48	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	251	49	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	251	50	used	use	VBN
work_wnugj6km6bec5aado4tiqxv5uq	251	51	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	251	52	finance	finance	VB
work_wnugj6km6bec5aado4tiqxv5uq	251	53	worthy	worthy	JJ
work_wnugj6km6bec5aado4tiqxv5uq	251	54	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	55	projects	project	NNS
work_wnugj6km6bec5aado4tiqxv5uq	251	56	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	251	57	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	251	58	used	use	VBN
work_wnugj6km6bec5aado4tiqxv5uq	251	59	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	251	60	finance	finance	VB
work_wnugj6km6bec5aado4tiqxv5uq	251	61	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	62	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	63	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	251	64	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	251	65	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	251	66	board	board	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	67	cut	cut	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	68	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	251	69	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	251	70	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	251	71	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	251	72	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	251	73	benefit	benefit	VB
work_wnugj6km6bec5aado4tiqxv5uq	251	74	compliant	compliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	251	75	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	251	76	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	252	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	252	2	expanding	expand	VBG
work_wnugj6km6bec5aado4tiqxv5uq	252	3	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	4	programs	program	NNS
work_wnugj6km6bec5aado4tiqxv5uq	252	5	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	252	6	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	252	7	financed	finance	VBN
work_wnugj6km6bec5aado4tiqxv5uq	252	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	10	number	number	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	12	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	252	13	ways	way	NNS
work_wnugj6km6bec5aado4tiqxv5uq	252	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	252	15	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	252	16	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	17	raising	raise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	252	18	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	19	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	252	20	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	252	21	broadening	broaden	VBG
work_wnugj6km6bec5aado4tiqxv5uq	252	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	23	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	25	base	base	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	252	27	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	252	28	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	29	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	30	reduction	reduction	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	31	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	252	32	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	252	33	financed	finance	VBN
work_wnugj6km6bec5aado4tiqxv5uq	252	34	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	35	cuts	cut	NNS
work_wnugj6km6bec5aado4tiqxv5uq	252	36	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	37	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	252	38	spending	spending	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	39	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	252	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	41	real	real	JJ
work_wnugj6km6bec5aado4tiqxv5uq	252	42	question	question	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	43	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	252	44	whether	whether	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	45	curbing	curb	VBG
work_wnugj6km6bec5aado4tiqxv5uq	252	46	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	47	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	252	48	improve	improve	VB
work_wnugj6km6bec5aado4tiqxv5uq	252	49	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	50	equity	equity	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	51	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	252	52	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	252	53	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	252	54	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	252	55	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	252	56	finances	finance	NNS
work_wnugj6km6bec5aado4tiqxv5uq	252	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	253	1	Moreover	moreover	RB
work_wnugj6km6bec5aado4tiqxv5uq	253	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	253	3	curtailing	curtail	VBG
work_wnugj6km6bec5aado4tiqxv5uq	253	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	253	5	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	253	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	253	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	253	8	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	253	9	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	253	10	costless	costless	JJ
work_wnugj6km6bec5aado4tiqxv5uq	253	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	253	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	253	13	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	253	14	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	253	15	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	253	16	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	253	17	considered	consider	VBN
work_wnugj6km6bec5aado4tiqxv5uq	253	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	253	19	developing	develop	VBG
work_wnugj6km6bec5aado4tiqxv5uq	253	20	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	253	21	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	253	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	254	1	Good	good	JJ
work_wnugj6km6bec5aado4tiqxv5uq	254	2	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	254	3	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	254	4	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	254	5	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	254	6	designed	design	VBN
work_wnugj6km6bec5aado4tiqxv5uq	254	7	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	254	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	254	9	realities	reality	NNS
work_wnugj6km6bec5aado4tiqxv5uq	254	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	254	11	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	254	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	254	13	mind	mind	NN
work_wnugj6km6bec5aado4tiqxv5uq	254	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	255	1	If	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	255	2	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	255	3	Americans	Americans	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	255	4	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	255	5	genetically	genetically	RB
work_wnugj6km6bec5aado4tiqxv5uq	255	6	predisposed	predispose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	255	7	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	255	8	underpay	underpay	VB
work_wnugj6km6bec5aado4tiqxv5uq	255	9	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	255	10	legal	legal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	255	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	12	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	255	14	20	20	CD
work_wnugj6km6bec5aado4tiqxv5uq	255	15	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	255	17	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	255	18	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	255	19	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	20	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	255	21	them	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	255	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	255	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	24	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	255	25	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	255	26	n’t	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	255	27	matter	matter	VB
work_wnugj6km6bec5aado4tiqxv5uq	255	28	at	at	RB
work_wnugj6km6bec5aado4tiqxv5uq	255	29	all	all	RB
work_wnugj6km6bec5aado4tiqxv5uq	255	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	256	1	Government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	2	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	256	3	simply	simply	RB
work_wnugj6km6bec5aado4tiqxv5uq	256	4	readjust	readjust	VB
work_wnugj6km6bec5aado4tiqxv5uq	256	5	everyone	everyone	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	6	’s	’s	,
work_wnugj6km6bec5aado4tiqxv5uq	256	7	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	256	8	sticker	sticker	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	9	price	price	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	256	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	12	liability	liability	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	13	upward	upward	RB
work_wnugj6km6bec5aado4tiqxv5uq	256	14	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	256	15	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	256	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	256	17	desired	desire	VBN
work_wnugj6km6bec5aado4tiqxv5uq	256	18	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	256	20	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	21	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	256	22	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	256	23	collected	collect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	256	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	256	25	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	256	26	after	after	IN
work_wnugj6km6bec5aado4tiqxv5uq	256	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	256	28	20	20	CD
work_wnugj6km6bec5aado4tiqxv5uq	256	29	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	30	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	256	31	discount	discount	NN
work_wnugj6km6bec5aado4tiqxv5uq	256	32	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	256	33	was	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	256	34	taken	take	VBN
work_wnugj6km6bec5aado4tiqxv5uq	256	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	257	1	Each	each	DT
work_wnugj6km6bec5aado4tiqxv5uq	257	2	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	257	3	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	257	4	think	think	VB
work_wnugj6km6bec5aado4tiqxv5uq	257	5	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	257	6	he	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	257	7	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	257	8	she	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	257	9	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	257	10	beating	beat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	257	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	257	12	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	257	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	257	14	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	257	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	257	16	fact	fact	NN
work_wnugj6km6bec5aado4tiqxv5uq	257	17	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	257	18	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	257	19	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	257	20	section	section	NN
work_wnugj6km6bec5aado4tiqxv5uq	257	21	draws	draw	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	257	22	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	257	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	257	24	lengthier	lengthy	JJR
work_wnugj6km6bec5aado4tiqxv5uq	257	25	treatment	treatment	NN
work_wnugj6km6bec5aado4tiqxv5uq	257	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	257	27	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	257	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	257	29	Bakija	Bakija	NNP
work_wnugj6km6bec5aado4tiqxv5uq	257	30	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	257	31	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	257	32	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	257	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	258	1	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	258	2	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	258	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	258	4	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	258	5	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	258	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	258	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	258	9	41	41	CD
work_wnugj6km6bec5aado4tiqxv5uq	258	10	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	258	11	gains	gain	NNS
work_wnugj6km6bec5aado4tiqxv5uq	258	12	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	13	either	either	DT
work_wnugj6km6bec5aado4tiqxv5uq	258	14	relative	relative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	258	15	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	258	16	absolute	absolute	JJ
work_wnugj6km6bec5aado4tiqxv5uq	258	17	terms	term	NNS
work_wnugj6km6bec5aado4tiqxv5uq	258	18	compared	compare	VBN
work_wnugj6km6bec5aado4tiqxv5uq	258	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	20	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	258	21	world	world	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	22	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	23	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	258	24	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	25	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	258	26	we	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	258	27	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	258	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	258	29	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	30	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	258	32	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	258	33	cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	258	34	ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	258	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	258	36	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	258	37	Similarly	similarly	RB
work_wnugj6km6bec5aado4tiqxv5uq	258	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	258	39	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	40	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	258	41	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	258	42	pre-	pre-	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	43	dilections	dilection	NNS
work_wnugj6km6bec5aado4tiqxv5uq	258	44	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	45	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	46	were	be	VBD
work_wnugj6km6bec5aado4tiqxv5uq	258	47	systematically	systematically	RB
work_wnugj6km6bec5aado4tiqxv5uq	258	48	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	258	49	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	50	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	51	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	258	52	then	then	RB
work_wnugj6km6bec5aado4tiqxv5uq	258	53	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	258	54	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	55	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	56	schedule	schedule	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	57	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	258	58	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	258	59	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	258	60	adjusted	adjust	VBN
work_wnugj6km6bec5aado4tiqxv5uq	258	61	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	258	62	achieve	achieve	VB
work_wnugj6km6bec5aado4tiqxv5uq	258	63	whatever	whatever	WDT
work_wnugj6km6bec5aado4tiqxv5uq	258	64	degree	degree	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	65	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	258	66	progressivity	progressivity	NN
work_wnugj6km6bec5aado4tiqxv5uq	258	67	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	258	68	deemed	deem	VBN
work_wnugj6km6bec5aado4tiqxv5uq	258	69	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	258	70	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	259	1	Of	of	RB
work_wnugj6km6bec5aado4tiqxv5uq	259	2	course	course	RB
work_wnugj6km6bec5aado4tiqxv5uq	259	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	259	4	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	259	5	everyone	everyone	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	6	evades	evade	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	259	7	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	8	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	259	10	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	259	11	proportionate	proportionate	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	12	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	13	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	259	14	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	15	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	259	16	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	17	strictly	strictly	RB
work_wnugj6km6bec5aado4tiqxv5uq	259	18	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	259	19	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	20	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	259	22	both	both	CC
work_wnugj6km6bec5aado4tiqxv5uq	259	23	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	25	differences	difference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	27	personal	personal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	259	28	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	29	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	259	30	like	like	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	31	attitudes	attitude	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	32	toward	toward	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	33	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	259	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	259	36	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	37	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	259	39	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	259	40	honesty	honesty	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	41	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	259	42	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	259	43	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	44	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	45	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	259	46	opportunities	opportunity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	47	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	259	48	potential	potential	JJ
work_wnugj6km6bec5aado4tiqxv5uq	259	49	rewards	reward	NNS
work_wnugj6km6bec5aado4tiqxv5uq	259	50	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	259	51	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	259	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	260	1	As	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	260	2	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	260	3	result	result	NN
work_wnugj6km6bec5aado4tiqxv5uq	260	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	260	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	260	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	260	7	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	260	8	cause	cause	VB
work_wnugj6km6bec5aado4tiqxv5uq	260	9	serious	serious	JJ
work_wnugj6km6bec5aado4tiqxv5uq	260	10	inequities	inequity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	260	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	260	12	inefficiencies	inefficiency	NNS
work_wnugj6km6bec5aado4tiqxv5uq	260	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	261	1	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	261	2	creates	create	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	261	3	horizontal	horizontal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	261	4	inequity	inequity	NN
work_wnugj6km6bec5aado4tiqxv5uq	261	5	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	261	6	equally	equally	RB
work_wnugj6km6bec5aado4tiqxv5uq	261	7	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	261	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	261	9	off	off	RP
work_wnugj6km6bec5aado4tiqxv5uq	261	10	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	261	11	end	end	VBP
work_wnugj6km6bec5aado4tiqxv5uq	261	12	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	261	13	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	261	14	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	261	15	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	261	16	burdens	burden	NNS
work_wnugj6km6bec5aado4tiqxv5uq	261	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	262	1	Attempts	attempt	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	2	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	262	3	reduce	reduce	VB
work_wnugj6km6bec5aado4tiqxv5uq	262	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	5	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	6	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	262	7	create	create	VB
work_wnugj6km6bec5aado4tiqxv5uq	262	8	vertical	vertical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	262	9	equity	equity	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	10	concerns	concern	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	262	12	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	13	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	262	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	262	15	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	262	16	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	262	17	criticized	criticize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	262	18	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	19	spending	spend	VBG
work_wnugj6km6bec5aado4tiqxv5uq	262	20	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	21	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	262	22	reduce	reduce	VB
work_wnugj6km6bec5aado4tiqxv5uq	262	23	fraud	fraud	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	24	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	262	25	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	262	27	Earned	Earned	NNP
work_wnugj6km6bec5aado4tiqxv5uq	262	28	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	262	29	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	262	30	Credit	Credit	NNP
work_wnugj6km6bec5aado4tiqxv5uq	262	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	262	32	whose	whose	WP$
work_wnugj6km6bec5aado4tiqxv5uq	262	33	recipients	recipient	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	34	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	262	35	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	262	36	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	262	37	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	38	house-	house-	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	39	holds	hold	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	262	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	262	41	instead	instead	RB
work_wnugj6km6bec5aado4tiqxv5uq	262	42	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	43	devoting	devote	VBG
work_wnugj6km6bec5aado4tiqxv5uq	262	44	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	262	45	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	46	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	47	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	48	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	49	shelters	shelter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	50	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	262	51	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	262	52	pursued	pursue	VBN
work_wnugj6km6bec5aado4tiqxv5uq	262	53	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	262	54	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	262	55	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	262	56	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	262	57	households	household	NNS
work_wnugj6km6bec5aado4tiqxv5uq	262	58	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	263	1	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	263	2	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	263	3	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	263	4	imposes	impose	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	263	5	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	263	6	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	263	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	264	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	264	2	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	264	3	obvious	obvious	JJ
work_wnugj6km6bec5aado4tiqxv5uq	264	4	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	264	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	264	6	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	264	7	taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	264	8	expend	expend	VBP
work_wnugj6km6bec5aado4tiqxv5uq	264	9	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	264	10	implement	implement	VB
work_wnugj6km6bec5aado4tiqxv5uq	264	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	264	12	camouflage	camouflage	VB
work_wnugj6km6bec5aado4tiqxv5uq	264	13	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	264	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	264	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	264	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	264	17	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	264	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	264	19	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	264	20	authority	authority	NN
work_wnugj6km6bec5aado4tiqxv5uq	264	21	expends	expend	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	264	22	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	264	23	address	address	VB
work_wnugj6km6bec5aado4tiqxv5uq	264	24	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	264	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	265	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	265	2	addition	addition	NN
work_wnugj6km6bec5aado4tiqxv5uq	265	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	265	4	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	265	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	265	6	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	265	7	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	265	8	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	265	9	otherwise	otherwise	RB
work_wnugj6km6bec5aado4tiqxv5uq	265	10	close	close	JJ
work_wnugj6km6bec5aado4tiqxv5uq	265	11	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	265	12	optimal	optimal	VB
work_wnugj6km6bec5aado4tiqxv5uq	265	13	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	265	14	provides	provide	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	265	15	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	265	16	socially	socially	RB
work_wnugj6km6bec5aado4tiqxv5uq	265	17	inefficient	inefficient	JJ
work_wnugj6km6bec5aado4tiqxv5uq	265	18	incentive	incentive	NN
work_wnugj6km6bec5aado4tiqxv5uq	265	19	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	265	20	engage	engage	VB
work_wnugj6km6bec5aado4tiqxv5uq	265	21	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	265	22	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	265	23	activities	activity	NNS
work_wnugj6km6bec5aado4tiqxv5uq	265	24	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	265	25	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	265	26	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	265	27	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	265	28	relatively	relatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	265	29	easy	easy	JJ
work_wnugj6km6bec5aado4tiqxv5uq	265	30	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	265	31	evade	evade	VB
work_wnugj6km6bec5aado4tiqxv5uq	265	32	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	265	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	266	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	2	example	example	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	266	4	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	266	6	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	7	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	8	house	house	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	9	painting	painting	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	10	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	266	11	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	266	12	done	do	VBN
work_wnugj6km6bec5aado4tiqxv5uq	266	13	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	266	15	cash	cash	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	16	basis	basis	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	266	18	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	266	19	therefore	therefore	RB
work_wnugj6km6bec5aado4tiqxv5uq	266	20	harder	hard	JJR
work_wnugj6km6bec5aado4tiqxv5uq	266	21	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	266	23	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	266	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	266	25	detect	detect	VB
work_wnugj6km6bec5aado4tiqxv5uq	266	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	266	27	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	266	28	occupation	occupation	NN
work_wnugj6km6bec5aado4tiqxv5uq	266	29	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	266	30	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	266	31	attractive	attractive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	266	32	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	266	33	otherwise	otherwise	RB
work_wnugj6km6bec5aado4tiqxv5uq	266	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	267	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	2	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	3	supply	supply	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	5	eager	eager	JJ
work_wnugj6km6bec5aado4tiqxv5uq	267	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	267	7	cheap	cheap	JJ
work_wnugj6km6bec5aado4tiqxv5uq	267	8	housepainters	housepainter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	267	9	undoubtedly	undoubtedly	RB
work_wnugj6km6bec5aado4tiqxv5uq	267	10	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	267	11	greeted	greet	VBN
work_wnugj6km6bec5aado4tiqxv5uq	267	12	warmly	warmly	RB
work_wnugj6km6bec5aado4tiqxv5uq	267	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	14	pro-	pro-	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	15	spective	spective	JJ
work_wnugj6km6bec5aado4tiqxv5uq	267	16	buyers	buyer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	267	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	18	that	that	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	19	service	service	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	267	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	22	work	work	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	25	extra	extra	JJ
work_wnugj6km6bec5aado4tiqxv5uq	267	26	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	267	27	drawn	draw	VBN
work_wnugj6km6bec5aado4tiqxv5uq	267	28	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	29	house	house	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	30	painting	painting	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	267	32	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	267	33	any	any	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	34	activity	activity	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	35	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	267	36	facilitates	facilitate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	267	37	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	38	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	267	40	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	267	41	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	267	42	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	267	43	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	44	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	267	45	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	267	46	alternative	alternative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	267	47	occupation	occupation	NN
work_wnugj6km6bec5aado4tiqxv5uq	267	48	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	268	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	268	2	same	same	JJ
work_wnugj6km6bec5aado4tiqxv5uq	268	3	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	268	4	applies	apply	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	268	5	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	268	6	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	268	7	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	268	8	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	268	9	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	268	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	268	11	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	268	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	268	13	enhanced	enhance	VBN
work_wnugj6km6bec5aado4tiqxv5uq	268	14	opportunity	opportunity	NN
work_wnugj6km6bec5aado4tiqxv5uq	268	15	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	268	16	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	268	17	inefficiently	inefficiently	RB
work_wnugj6km6bec5aado4tiqxv5uq	268	18	attracts	attract	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	268	19	people	people	NNS
work_wnugj6km6bec5aado4tiqxv5uq	268	20	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	268	21	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	268	22	otherwise	otherwise	RB
work_wnugj6km6bec5aado4tiqxv5uq	268	23	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	268	24	employees	employee	NNS
work_wnugj6km6bec5aado4tiqxv5uq	268	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	269	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	269	2	opportunity	opportunity	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	3	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	269	4	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	5	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	269	6	distort	distort	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	7	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	8	allocation	allocation	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	9	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	269	10	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	269	11	variety	variety	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	269	13	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	269	14	ways	way	NNS
work_wnugj6km6bec5aado4tiqxv5uq	269	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	269	16	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	269	17	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	269	18	causing	cause	VBG
work_wnugj6km6bec5aado4tiqxv5uq	269	19	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	269	20	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	269	21	otherwise	otherwise	RB
work_wnugj6km6bec5aado4tiqxv5uq	269	22	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	269	23	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	269	24	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	25	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	269	26	attractive	attractive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	269	27	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	269	28	set	set	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	29	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	269	30	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	269	31	financial	financial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	269	32	subsidiary	subsidiary	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	33	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	269	34	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	269	35	set	set	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	36	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	269	37	operations	operation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	269	38	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	269	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	269	40	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	41	haven	haven	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	269	43	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	269	44	facilitate	facilitate	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	45	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	269	46	camouflage	camouflage	VB
work_wnugj6km6bec5aado4tiqxv5uq	269	47	abusive	abusive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	269	48	avoidance	avoidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	49	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	269	50	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	269	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	270	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	270	2	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	270	3	incidence	incidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	270	4	story	story	NN
work_wnugj6km6bec5aado4tiqxv5uq	270	5	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	270	6	lurks	lurk	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	270	7	here	here	RB
work_wnugj6km6bec5aado4tiqxv5uq	270	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	271	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	271	2	supply	supply	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	271	4	eager	eager	JJ
work_wnugj6km6bec5aado4tiqxv5uq	271	5	housepainters	housepainter	NNS
work_wnugj6km6bec5aado4tiqxv5uq	271	6	bids	bid	NNS
work_wnugj6km6bec5aado4tiqxv5uq	271	7	down	down	IN
work_wnugj6km6bec5aado4tiqxv5uq	271	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	271	9	market	market	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	10	price	price	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	271	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	271	13	house	house	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	14	painting	painting	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	15	job	job	NN
work_wnugj6km6bec5aado4tiqxv5uq	271	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	272	1	Thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	272	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	272	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	272	4	amount	amount	NN
work_wnugj6km6bec5aado4tiqxv5uq	272	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	272	6	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	272	7	evaded	evade	VBN
work_wnugj6km6bec5aado4tiqxv5uq	272	8	overstates	overstate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	272	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	272	10	benefit	benefit	NN
work_wnugj6km6bec5aado4tiqxv5uq	272	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	272	12	being	be	VBG
work_wnugj6km6bec5aado4tiqxv5uq	272	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	272	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	272	15	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	272	16	evading	evade	VBG
work_wnugj6km6bec5aado4tiqxv5uq	272	17	housepainter	housepainter	NN
work_wnugj6km6bec5aado4tiqxv5uq	272	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	273	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	273	2	biggest	big	JJS
work_wnugj6km6bec5aado4tiqxv5uq	273	3	loser	loser	NN
work_wnugj6km6bec5aado4tiqxv5uq	273	4	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	273	5	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	273	6	game	game	NN
work_wnugj6km6bec5aado4tiqxv5uq	273	7	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	273	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	273	9	scrupulously	scrupulously	RB
work_wnugj6km6bec5aado4tiqxv5uq	273	10	honest	honest	JJ
work_wnugj6km6bec5aado4tiqxv5uq	273	11	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	273	12	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	273	13	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	273	14	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	273	15	averse	averse	NNP
work_wnugj6km6bec5aado4tiqxv5uq	273	16	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	273	17	housepainter	housepainter	NN
work_wnugj6km6bec5aado4tiqxv5uq	273	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	273	19	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	273	20	sees	see	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	273	21	his	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	273	22	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	273	23	her	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	273	24	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	273	25	bid	bid	VBD
work_wnugj6km6bec5aado4tiqxv5uq	273	26	down	down	RP
work_wnugj6km6bec5aado4tiqxv5uq	273	27	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	273	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	273	29	unscrupulous	unscrupulous	JJ
work_wnugj6km6bec5aado4tiqxv5uq	273	30	competition	competition	NN
work_wnugj6km6bec5aado4tiqxv5uq	273	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	273	32	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	273	33	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	273	34	dutifully	dutifully	RB
work_wnugj6km6bec5aado4tiqxv5uq	273	35	pays	pay	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	273	36	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	273	37	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	274	1	Similarly	similarly	RB
work_wnugj6km6bec5aado4tiqxv5uq	274	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	274	3	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	274	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	274	5	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	274	6	instrument	instrument	NN
work_wnugj6km6bec5aado4tiqxv5uq	274	7	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	274	8	facilitates	facilitate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	274	9	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	274	10	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	11	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	274	12	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	13	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	274	14	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	15	opposed	oppose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	274	16	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	274	17	noncorporate	noncorporate	VB
work_wnugj6km6bec5aado4tiqxv5uq	274	18	businesses	business	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	19	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	274	20	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	274	21	attract	attract	VB
work_wnugj6km6bec5aado4tiqxv5uq	274	22	entry	entry	NN
work_wnugj6km6bec5aado4tiqxv5uq	274	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	274	24	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	25	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	26	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	274	27	effects	effect	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	28	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	274	29	shifted	shift	VBN
work_wnugj6km6bec5aado4tiqxv5uq	274	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	31	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	32	’	’	POS
work_wnugj6km6bec5aado4tiqxv5uq	274	33	customers	customer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	34	through	through	IN
work_wnugj6km6bec5aado4tiqxv5uq	274	35	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	274	36	prices	price	NNS
work_wnugj6km6bec5aado4tiqxv5uq	274	37	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	275	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	2	windfall	windfall	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	3	gains	gain	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	275	4	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	5	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	6	companies	company	NNS
work_wnugj6km6bec5aado4tiqxv5uq	275	7	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	275	8	successfully	successfully	RB
work_wnugj6km6bec5aado4tiqxv5uq	275	9	play	play	VBP
work_wnugj6km6bec5aado4tiqxv5uq	275	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	12	lottery	lottery	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	14	acting	act	VBG
work_wnugj6km6bec5aado4tiqxv5uq	275	15	aggressively	aggressively	RB
work_wnugj6km6bec5aado4tiqxv5uq	275	16	probably	probably	RB
work_wnugj6km6bec5aado4tiqxv5uq	275	17	accrue	accrue	RB
work_wnugj6km6bec5aado4tiqxv5uq	275	18	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	20	shareholders	shareholder	NNS
work_wnugj6km6bec5aado4tiqxv5uq	275	21	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	22	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	275	23	role	role	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	24	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	25	residual	residual	JJ
work_wnugj6km6bec5aado4tiqxv5uq	275	26	claimants	claimant	NNS
work_wnugj6km6bec5aado4tiqxv5uq	275	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	275	28	perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	275	29	shared	share	VBN
work_wnugj6km6bec5aado4tiqxv5uq	275	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	31	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	32	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	33	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	34	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	275	35	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	36	managers	manager	NNS
work_wnugj6km6bec5aado4tiqxv5uq	275	37	through	through	IN
work_wnugj6km6bec5aado4tiqxv5uq	275	38	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	275	39	compensation	compensation	NN
work_wnugj6km6bec5aado4tiqxv5uq	275	40	contracts	contract	NNS
work_wnugj6km6bec5aado4tiqxv5uq	275	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	276	1	If	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	2	there	there	EX
work_wnugj6km6bec5aado4tiqxv5uq	276	3	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	276	4	particular	particular	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	5	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	7	corporations	corporation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	9	certain	certain	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	10	sectors	sector	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	11	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	276	12	facilitate	facilitate	VBP
work_wnugj6km6bec5aado4tiqxv5uq	276	13	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	14	42	42	CD
work_wnugj6km6bec5aado4tiqxv5uq	276	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	276	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	17	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	276	18	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	276	19	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	276	20	abusive	abusive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	21	avoidance	avoidance	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	276	23	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	24	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	26	presence	presence	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	28	corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	29	intangibles	intangible	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	276	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	32	apparent	apparent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	33	gains	gain	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	34	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	276	35	accrue	accrue	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	36	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	37	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	38	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	39	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	40	sectors	sector	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	41	via	via	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	42	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	43	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	276	44	effective	effective	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	45	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	46	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	47	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	276	48	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	276	49	partially	partially	RB
work_wnugj6km6bec5aado4tiqxv5uq	276	50	eroded	erode	VBN
work_wnugj6km6bec5aado4tiqxv5uq	276	51	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	276	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	53	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	54	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	276	55	competitors	competitor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	56	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	276	57	similar	similar	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	58	characteristics	characteristic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	59	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	276	60	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	276	61	thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	276	62	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	63	apparent	apparent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	64	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	65	gains	gain	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	66	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	276	67	partly	partly	RB
work_wnugj6km6bec5aado4tiqxv5uq	276	68	benefit	benefit	VB
work_wnugj6km6bec5aado4tiqxv5uq	276	69	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	70	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	276	71	constituency	constituency	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	72	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	276	73	including	include	VBG
work_wnugj6km6bec5aado4tiqxv5uq	276	74	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	276	75	sector	sector	NN
work_wnugj6km6bec5aado4tiqxv5uq	276	76	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	276	77	customers	customer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	276	78	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	277	1	Optimal	Optimal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	277	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	277	3	Enforcement	Enforcement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	277	4	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	277	5	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	277	6	mere	mere	JJ
work_wnugj6km6bec5aado4tiqxv5uq	277	7	presence	presence	NN
work_wnugj6km6bec5aado4tiqxv5uq	277	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	277	9	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	277	10	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	277	11	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	277	12	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	277	13	imply	imply	VB
work_wnugj6km6bec5aado4tiqxv5uq	277	14	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	277	15	failure	failure	NN
work_wnugj6km6bec5aado4tiqxv5uq	277	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	277	17	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	277	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	278	1	Just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	278	2	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	278	3	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	278	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	278	5	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	278	6	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	278	7	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	278	8	station	station	VB
work_wnugj6km6bec5aado4tiqxv5uq	278	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	278	10	police	police	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	11	officer	officer	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	12	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	278	13	each	each	DT
work_wnugj6km6bec5aado4tiqxv5uq	278	14	street	street	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	15	corner	corner	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	16	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	278	17	eliminate	eliminate	VB
work_wnugj6km6bec5aado4tiqxv5uq	278	18	robbery	robbery	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	278	20	jaywalking	jaywalk	VBG
work_wnugj6km6bec5aado4tiqxv5uq	278	21	completely	completely	RB
work_wnugj6km6bec5aado4tiqxv5uq	278	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	278	23	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	278	24	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	278	25	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	278	26	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	278	27	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	278	28	eliminate	eliminate	VB
work_wnugj6km6bec5aado4tiqxv5uq	278	29	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	30	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	31	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	278	32	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	278	33	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	278	34	formal	formal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	278	35	demonstration	demonstration	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	278	37	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	278	38	point	point	NN
work_wnugj6km6bec5aado4tiqxv5uq	278	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	278	40	see	see	VB
work_wnugj6km6bec5aado4tiqxv5uq	278	41	Baldry	Baldry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	278	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	278	43	1984	1984	CD
work_wnugj6km6bec5aado4tiqxv5uq	278	44	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	278	45	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	279	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	279	2	recognition	recognition	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	5	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	6	introduces	introduce	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	279	7	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	279	8	new	new	JJ
work_wnugj6km6bec5aado4tiqxv5uq	279	9	set	set	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	11	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	12	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	279	13	whose	whose	WP$
work_wnugj6km6bec5aado4tiqxv5uq	279	14	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	279	15	setting	setting	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	16	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	279	17	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	18	issue	issue	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	19	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	279	20	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	21	instance	instance	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	279	23	what	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	279	24	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	279	25	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	279	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	279	27	extent	extent	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	29	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	30	coverage	coverage	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	31	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	279	32	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	279	33	strategy	strategy	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	34	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	35	choosing	choose	VBG
work_wnugj6km6bec5aado4tiqxv5uq	279	36	audit	audit	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	37	targets	target	NNS
work_wnugj6km6bec5aado4tiqxv5uq	279	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	279	39	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	279	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	279	41	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	42	imposed	impose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	279	43	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	279	44	detected	detected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	279	45	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	279	46	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	280	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	280	2	reality	reality	NN
work_wnugj6km6bec5aado4tiqxv5uq	280	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	280	4	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	280	5	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	280	6	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	280	7	invites	invite	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	280	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	280	9	rethinking	rethinking	NN
work_wnugj6km6bec5aado4tiqxv5uq	280	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	280	11	standard	standard	JJ
work_wnugj6km6bec5aado4tiqxv5uq	280	12	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	280	13	problems	problem	NNS
work_wnugj6km6bec5aado4tiqxv5uq	280	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	281	1	With	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	2	respect	respect	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	3	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	4	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	281	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	281	6	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	281	7	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	281	8	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	281	9	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	281	10	known	know	VBN
work_wnugj6km6bec5aado4tiqxv5uq	281	11	since	since	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	12	Becker	Becker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	281	13	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	281	14	1968	1968	CD
work_wnugj6km6bec5aado4tiqxv5uq	281	15	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	281	16	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	17	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	18	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	19	concerned	concern	VBN
work_wnugj6km6bec5aado4tiqxv5uq	281	20	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	21	maximizing	maximize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	281	22	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	23	expected	expected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	24	utility	utility	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	26	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	27	representative	representative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	28	citizen	citizen	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	29	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	281	30	want	want	VB
work_wnugj6km6bec5aado4tiqxv5uq	281	31	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	281	32	set	set	VB
work_wnugj6km6bec5aado4tiqxv5uq	281	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	34	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	35	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	36	detected	detected	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	37	crimes	crime	NNS
work_wnugj6km6bec5aado4tiqxv5uq	281	38	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	281	39	high	high	RB
work_wnugj6km6bec5aado4tiqxv5uq	281	40	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	41	possible	possible	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	281	43	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	44	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	45	even	even	RB
work_wnugj6km6bec5aado4tiqxv5uq	281	46	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	47	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	48	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	49	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	50	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	51	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	281	52	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	53	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	281	54	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	281	55	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	56	expected	expect	VBN
work_wnugj6km6bec5aado4tiqxv5uq	281	57	deterrent	deterrent	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	58	effect	effect	NN
work_wnugj6km6bec5aado4tiqxv5uq	281	59	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	281	60	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	281	61	large	large	JJ
work_wnugj6km6bec5aado4tiqxv5uq	281	62	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	282	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	282	2	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	282	3	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	4	ignores	ignore	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	282	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	282	6	inter	inter	NNP
work_wnugj6km6bec5aado4tiqxv5uq	282	7	alia	alia	NNP
work_wnugj6km6bec5aado4tiqxv5uq	282	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	282	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	282	10	possibility	possibility	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	282	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	282	13	corrupt	corrupt	JJ
work_wnugj6km6bec5aado4tiqxv5uq	282	14	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	15	administrator	administrator	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	16	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	282	17	abuses	abuse	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	282	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	282	19	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	20	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	282	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	282	22	alternatively	alternatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	282	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	282	24	harshly	harshly	RB
work_wnugj6km6bec5aado4tiqxv5uq	282	25	punishes	punish	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	282	26	someone	someone	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	27	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	282	28	makes	make	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	282	29	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	282	30	honest	honest	JJ
work_wnugj6km6bec5aado4tiqxv5uq	282	31	mistake	mistake	NN
work_wnugj6km6bec5aado4tiqxv5uq	282	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	283	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	2	harsher	harsh	JJR
work_wnugj6km6bec5aado4tiqxv5uq	283	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	4	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	283	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	7	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	283	8	damage	damage	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	10	corrupt	corrupt	JJ
work_wnugj6km6bec5aado4tiqxv5uq	283	11	administrator	administrator	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	12	could	could	MD
work_wnugj6km6bec5aado4tiqxv5uq	283	13	inflict	inflict	VB
work_wnugj6km6bec5aado4tiqxv5uq	283	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	283	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	283	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	283	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	18	case	case	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	19	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	283	20	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	21	honest	honest	JJ
work_wnugj6km6bec5aado4tiqxv5uq	283	22	mistake	mistake	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	283	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	25	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	283	26	capri-	capri-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	283	27	cious	cious	JJ
work_wnugj6km6bec5aado4tiqxv5uq	283	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	283	29	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	283	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	284	1	Hence	hence	RB
work_wnugj6km6bec5aado4tiqxv5uq	284	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	284	3	harsher	harsh	JJR
work_wnugj6km6bec5aado4tiqxv5uq	284	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	284	5	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	284	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	284	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	284	8	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	284	9	detailed	detailed	JJ
work_wnugj6km6bec5aado4tiqxv5uq	284	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	284	11	cautious	cautious	JJ
work_wnugj6km6bec5aado4tiqxv5uq	284	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	284	13	prosecution	prosecution	NN
work_wnugj6km6bec5aado4tiqxv5uq	284	14	process	process	NN
work_wnugj6km6bec5aado4tiqxv5uq	284	15	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	284	16	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	284	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	285	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	285	2	addition	addition	NN
work_wnugj6km6bec5aado4tiqxv5uq	285	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	285	4	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	285	5	harsher	harsher	JJ
work_wnugj6km6bec5aado4tiqxv5uq	285	6	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	285	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	285	8	courts	court	NNS
work_wnugj6km6bec5aado4tiqxv5uq	285	9	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	285	10	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	285	11	more	more	RBR
work_wnugj6km6bec5aado4tiqxv5uq	285	12	reluctant	reluctant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	285	13	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	285	14	find	find	VB
work_wnugj6km6bec5aado4tiqxv5uq	285	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	285	16	taxpayer	taxpayer	NN
work_wnugj6km6bec5aado4tiqxv5uq	285	17	guilty	guilty	JJ
work_wnugj6km6bec5aado4tiqxv5uq	285	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	285	19	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	285	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	285	21	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	285	22	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	285	23	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	285	24	practical	practical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	285	25	conse-	conse-	NN
work_wnugj6km6bec5aado4tiqxv5uq	285	26	quence	quence	NN
work_wnugj6km6bec5aado4tiqxv5uq	285	27	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	285	28	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	285	29	fewer	few	JJR
work_wnugj6km6bec5aado4tiqxv5uq	285	30	penalties	penalty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	285	31	imposed	impose	VBN
work_wnugj6km6bec5aado4tiqxv5uq	285	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	286	1	This	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	2	argument	argument	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	3	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	286	4	flies	fly	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	286	5	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	286	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	7	face	face	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	286	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	10	common	common	JJ
work_wnugj6km6bec5aado4tiqxv5uq	286	11	notion	notion	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	12	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	286	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	14	level	level	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	286	16	punishment	punishment	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	17	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	286	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	286	19	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	20	sense	sense	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	21	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	286	22	fit	fit	JJ
work_wnugj6km6bec5aado4tiqxv5uq	286	23	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	286	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	286	25	crime	crime	NN
work_wnugj6km6bec5aado4tiqxv5uq	286	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	287	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	287	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	287	3	absence	absence	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	287	5	explicitly	explicitly	RB
work_wnugj6km6bec5aado4tiqxv5uq	287	6	modeling	model	VBG
work_wnugj6km6bec5aado4tiqxv5uq	287	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	287	8	interaction	interaction	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	9	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	287	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	287	11	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	12	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	287	14	administrative	administrative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	287	15	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	287	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	287	17	analytical	analytical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	287	18	models	model	NNS
work_wnugj6km6bec5aado4tiqxv5uq	287	19	usually	usually	RB
work_wnugj6km6bec5aado4tiqxv5uq	287	20	assume	assume	VBP
work_wnugj6km6bec5aado4tiqxv5uq	287	21	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	287	22	ceiling	ceiling	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	23	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	287	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	287	25	penalty	penalty	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	26	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	287	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	288	1	Regarding	regard	VBG
work_wnugj6km6bec5aado4tiqxv5uq	288	2	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	288	3	many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	4	resources	resource	NNS
work_wnugj6km6bec5aado4tiqxv5uq	288	5	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	288	6	devote	devote	VB
work_wnugj6km6bec5aado4tiqxv5uq	288	7	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	8	enforcing	enforce	VBG
work_wnugj6km6bec5aado4tiqxv5uq	288	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	288	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	11	laws	law	NNS
work_wnugj6km6bec5aado4tiqxv5uq	288	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	288	13	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	288	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	288	15	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	288	16	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	288	17	1987	1987	CD
work_wnugj6km6bec5aado4tiqxv5uq	288	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	288	19	show	show	VBP
work_wnugj6km6bec5aado4tiqxv5uq	288	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	21	one	one	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	22	superficially	superficially	RB
work_wnugj6km6bec5aado4tiqxv5uq	288	23	intuitive	intuitive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	24	rule	rule	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	25	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	288	26	increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	288	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	288	28	prob-	prob-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	29	ability	ability	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	30	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	31	detection	detection	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	32	until	until	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	33	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	288	34	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	35	increase	increase	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	36	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	37	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	38	thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	288	39	generated	generate	VBD
work_wnugj6km6bec5aado4tiqxv5uq	288	40	equals	equal	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	288	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	288	42	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	43	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	44	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	288	45	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	288	46	so	so	RB
work_wnugj6km6bec5aado4tiqxv5uq	288	47	doing	do	VBG
work_wnugj6km6bec5aado4tiqxv5uq	288	48	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	288	49	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	288	50	incorrect	incorrect	JJ
work_wnugj6km6bec5aado4tiqxv5uq	288	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	289	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	289	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	3	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	289	5	hiring	hire	VBG
work_wnugj6km6bec5aado4tiqxv5uq	289	6	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	289	7	auditors	auditor	NNS
work_wnugj6km6bec5aado4tiqxv5uq	289	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	289	9	buying	buy	VBG
work_wnugj6km6bec5aado4tiqxv5uq	289	10	better	well	JJR
work_wnugj6km6bec5aado4tiqxv5uq	289	11	computers	computer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	289	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	289	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	289	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	15	like	like	JJ
work_wnugj6km6bec5aado4tiqxv5uq	289	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	289	17	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	289	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	19	true	true	JJ
work_wnugj6km6bec5aado4tiqxv5uq	289	20	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	21	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	289	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	24	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	25	brought	bring	VBN
work_wnugj6km6bec5aado4tiqxv5uq	289	26	in	in	RP
work_wnugj6km6bec5aado4tiqxv5uq	289	27	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	289	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	289	29	represent	represent	VB
work_wnugj6km6bec5aado4tiqxv5uq	289	30	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	31	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	289	32	gain	gain	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	33	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	289	34	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	35	economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	36	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	289	37	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	289	38	rather	rather	RB
work_wnugj6km6bec5aado4tiqxv5uq	289	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	40	transfer	transfer	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	41	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	289	42	private	private	JJ
work_wnugj6km6bec5aado4tiqxv5uq	289	43	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	289	44	noncompliant	noncompliant	JJ
work_wnugj6km6bec5aado4tiqxv5uq	289	45	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	289	46	citizens	citizen	NNS
work_wnugj6km6bec5aado4tiqxv5uq	289	47	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	289	48	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	289	49	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	289	50	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	290	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	290	2	correct	correct	JJ
work_wnugj6km6bec5aado4tiqxv5uq	290	3	rule	rule	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	4	equates	equate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	290	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	290	6	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	290	7	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	290	8	benefit	benefit	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	290	10	reduced	reduced	JJ
work_wnugj6km6bec5aado4tiqxv5uq	290	11	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	12	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	290	13	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	290	14	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	290	15	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	290	16	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	290	17	measured	measure	VBN
work_wnugj6km6bec5aado4tiqxv5uq	290	18	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	290	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	290	20	increased	increase	VBN
work_wnugj6km6bec5aado4tiqxv5uq	290	21	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	290	23	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	290	24	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	290	25	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	290	26	resource	resource	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	27	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	290	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	291	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	291	2	distinction	distinction	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	3	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	291	4	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	5	unregulated	unregulated	JJ
work_wnugj6km6bec5aado4tiqxv5uq	291	6	privatization	privatization	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	8	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	9	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	291	11	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	12	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	291	13	profit	profit	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	14	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	291	15	maximizing	maximize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	291	16	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	291	17	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	291	18	maximize	maximize	VB
work_wnugj6km6bec5aado4tiqxv5uq	291	19	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	20	collection	collection	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	21	net	net	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	23	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	291	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	291	25	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	291	26	lead	lead	VB
work_wnugj6km6bec5aado4tiqxv5uq	291	27	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	28	socially	socially	RB
work_wnugj6km6bec5aado4tiqxv5uq	291	29	inefficient	inefficient	JJ
work_wnugj6km6bec5aado4tiqxv5uq	291	30	overspending	overspend	VBG
work_wnugj6km6bec5aado4tiqxv5uq	291	31	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	291	32	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	291	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	292	1	Greater	great	JJR
work_wnugj6km6bec5aado4tiqxv5uq	292	2	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	292	3	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	292	4	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	292	5	entail	entail	VB
work_wnugj6km6bec5aado4tiqxv5uq	292	6	nonpecuniary	nonpecuniary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	292	7	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	292	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	292	9	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	292	10	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	292	11	invasion	invasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	292	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	292	13	privacy	privacy	NN
work_wnugj6km6bec5aado4tiqxv5uq	292	14	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	292	15	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	292	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	292	17	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	292	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	292	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	293	1	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	293	2	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	293	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	293	4	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	293	5	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	293	6	1987	1987	CD
work_wnugj6km6bec5aado4tiqxv5uq	293	7	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	293	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	293	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	293	10	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	293	11	benefit	benefit	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	12	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	293	13	related	relate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	293	14	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	293	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	293	16	reduced	reduce	VBN
work_wnugj6km6bec5aado4tiqxv5uq	293	17	risk	risk	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	18	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	293	19	bearing	bearing	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	20	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	293	21	comes	come	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	293	22	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	293	23	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	293	24	43	43	CD
work_wnugj6km6bec5aado4tiqxv5uq	293	25	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	293	26	reduced	reduce	VBN
work_wnugj6km6bec5aado4tiqxv5uq	293	27	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	28	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	29	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	293	30	more	more	JJR
work_wnugj6km6bec5aado4tiqxv5uq	293	31	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	293	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	293	33	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	293	34	benefits	benefit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	293	35	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	293	36	accrue	accrue	VB
work_wnugj6km6bec5aado4tiqxv5uq	293	37	via	via	IN
work_wnugj6km6bec5aado4tiqxv5uq	293	38	increased	increase	VBN
work_wnugj6km6bec5aado4tiqxv5uq	293	39	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	293	40	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	293	41	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	293	42	would	would	MD
work_wnugj6km6bec5aado4tiqxv5uq	293	43	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	293	44	tend	tend	VB
work_wnugj6km6bec5aado4tiqxv5uq	293	45	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	293	46	mitigate	mitigate	VB
work_wnugj6km6bec5aado4tiqxv5uq	293	47	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	293	48	inefficiencies	inefficiency	NNS
work_wnugj6km6bec5aado4tiqxv5uq	293	49	discussed	discuss	VBN
work_wnugj6km6bec5aado4tiqxv5uq	293	50	earlier	early	RBR
work_wnugj6km6bec5aado4tiqxv5uq	293	51	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	294	1	Cowell	Cowell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	294	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	294	3	1990	1990	CD
work_wnugj6km6bec5aado4tiqxv5uq	294	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	294	5	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	6	136	136	CD
work_wnugj6km6bec5aado4tiqxv5uq	294	7	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	294	8	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	294	9	another	another	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	10	complication	complication	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	11	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	294	12	perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	294	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	14	specific	specific	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	15	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	16	welfare	welfare	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	17	discount	discount	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	18	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	294	19	apply	apply	VB
work_wnugj6km6bec5aado4tiqxv5uq	294	20	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	22	utility	utility	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	23	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	24	those	those	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	25	who	who	WP
work_wnugj6km6bec5aado4tiqxv5uq	294	26	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	294	27	found	find	VBN
work_wnugj6km6bec5aado4tiqxv5uq	294	28	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	294	29	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	294	30	guilty	guilty	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	31	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	32	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	33	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	34	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	294	35	thus	thus	RB
work_wnugj6km6bec5aado4tiqxv5uq	294	36	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	294	37	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	294	38	known	know	VBN
work_wnugj6km6bec5aado4tiqxv5uq	294	39	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	294	40	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	294	41	antisocial	antisocial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	42	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	294	43	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	294	44	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	45	sum	sum	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	46	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	294	47	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	48	one	one	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	49	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	294	50	yet	yet	RB
work_wnugj6km6bec5aado4tiqxv5uq	294	51	compellingly	compellingly	RB
work_wnugj6km6bec5aado4tiqxv5uq	294	52	translated	translate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	294	53	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	54	theoretically	theoretically	RB
work_wnugj6km6bec5aado4tiqxv5uq	294	55	correct	correct	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	56	characterization	characterization	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	57	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	58	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	59	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	60	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	61	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	294	62	statement	statement	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	63	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	294	64	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	294	65	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	294	66	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	294	67	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	294	68	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	294	69	tolerated	tolerate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	294	70	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	295	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	295	2	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	295	3	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	295	4	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	295	5	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	295	6	difference	difference	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	7	exists	exist	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	295	8	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	295	9	oil	oil	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	10	reserves	reserve	NNS
work_wnugj6km6bec5aado4tiqxv5uq	295	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	295	12	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	295	13	economically	economically	RB
work_wnugj6km6bec5aado4tiqxv5uq	295	14	recoverable	recoverable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	295	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	295	16	oil	oil	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	17	reserves	reserve	NNS
work_wnugj6km6bec5aado4tiqxv5uq	295	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	295	19	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	295	20	parallel	parallel	JJ
work_wnugj6km6bec5aado4tiqxv5uq	295	21	difference	difference	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	22	exists	exist	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	295	23	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	295	24	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	25	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	295	27	economically	economically	RB
work_wnugj6km6bec5aado4tiqxv5uq	295	28	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	295	29	read	read	VB
work_wnugj6km6bec5aado4tiqxv5uq	295	30	optimally	optimally	RB
work_wnugj6km6bec5aado4tiqxv5uq	295	31	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	295	32	recoverable	recoverable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	295	33	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	34	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	295	35	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	296	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	296	2	tools	tool	NNS
work_wnugj6km6bec5aado4tiqxv5uq	296	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	296	4	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	296	5	analysis	analysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	296	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	296	7	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	296	8	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	296	9	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	296	10	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	296	11	extended	extend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	296	12	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	296	13	cover	cover	VB
work_wnugj6km6bec5aado4tiqxv5uq	296	14	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	296	15	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	296	16	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	296	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	297	1	Ignoring	ignore	VBG
work_wnugj6km6bec5aado4tiqxv5uq	297	2	distributional	distributional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	3	concerns	concern	NNS
work_wnugj6km6bec5aado4tiqxv5uq	297	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	297	5	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	297	6	tools	tool	NNS
work_wnugj6km6bec5aado4tiqxv5uq	297	7	reveal	reveal	VBP
work_wnugj6km6bec5aado4tiqxv5uq	297	8	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	9	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	297	10	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	11	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	12	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	297	13	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	297	14	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	297	15	just	just	RB
work_wnugj6km6bec5aado4tiqxv5uq	297	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	297	17	standard	standard	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	18	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	297	19	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	20	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	21	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	22	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	297	23	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	297	24	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	297	25	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	297	26	utilized	utilize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	297	27	so	so	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	28	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	29	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	297	30	equalize	equalize	VB
work_wnugj6km6bec5aado4tiqxv5uq	297	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	297	32	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	33	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	34	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	35	per	per	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	36	dollar	dollar	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	38	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	39	raised	raise	VBN
work_wnugj6km6bec5aado4tiqxv5uq	297	40	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	297	41	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	297	42	should	should	MD
work_wnugj6km6bec5aado4tiqxv5uq	297	43	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	44	turn	turn	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	45	equal	equal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	46	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	297	47	marginal	marginal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	48	social	social	JJ
work_wnugj6km6bec5aado4tiqxv5uq	297	49	benefit	benefit	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	50	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	297	51	raising	raise	VBG
work_wnugj6km6bec5aado4tiqxv5uq	297	52	revenue	revenue	NN
work_wnugj6km6bec5aado4tiqxv5uq	297	53	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	297	54	Mayshar	Mayshar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	297	55	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	297	56	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	297	57	;	;	:
work_wnugj6km6bec5aado4tiqxv5uq	297	58	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	297	59	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	297	60	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	297	61	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	297	62	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	297	63	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	297	64	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	297	65	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	297	66	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	298	1	Distributional	distributional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	298	2	consid-	consid-	NN
work_wnugj6km6bec5aado4tiqxv5uq	298	3	erations	eration	NNS
work_wnugj6km6bec5aado4tiqxv5uq	298	4	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	298	5	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	298	6	introduced	introduce	VBN
work_wnugj6km6bec5aado4tiqxv5uq	298	7	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	298	8	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	298	9	framework	framework	NN
work_wnugj6km6bec5aado4tiqxv5uq	298	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	298	11	as	as	RB
work_wnugj6km6bec5aado4tiqxv5uq	298	12	well	well	RB
work_wnugj6km6bec5aado4tiqxv5uq	298	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	299	1	Unfortunately	unfortunately	RB
work_wnugj6km6bec5aado4tiqxv5uq	299	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	299	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	299	4	empir-	empir-	XX
work_wnugj6km6bec5aado4tiqxv5uq	299	5	ical	ical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	299	6	analysis	analysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	299	7	needed	need	VBN
work_wnugj6km6bec5aado4tiqxv5uq	299	8	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	299	9	flesh	flesh	VB
work_wnugj6km6bec5aado4tiqxv5uq	299	10	out	out	RP
work_wnugj6km6bec5aado4tiqxv5uq	299	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	299	12	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	299	13	implications	implication	NNS
work_wnugj6km6bec5aado4tiqxv5uq	299	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	299	15	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	299	16	rules	rule	NNS
work_wnugj6km6bec5aado4tiqxv5uq	299	17	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	299	18	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	299	19	far	far	RB
work_wnugj6km6bec5aado4tiqxv5uq	299	20	along	along	RB
work_wnugj6km6bec5aado4tiqxv5uq	299	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	300	1	However	however	RB
work_wnugj6km6bec5aado4tiqxv5uq	300	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	300	3	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	300	4	logic	logic	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	5	suggests	suggest	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	300	6	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	300	8	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	300	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	10	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	300	12	difficulties	difficulty	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	14	detect-	detect-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	15	ing	ing	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	16	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	19	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	20	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	300	21	employed	employ	VBN
work_wnugj6km6bec5aado4tiqxv5uq	300	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	300	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	24	higher	high	JJR
work_wnugj6km6bec5aado4tiqxv5uq	300	25	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	26	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	27	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	28	make	make	VBP
work_wnugj6km6bec5aado4tiqxv5uq	300	29	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	30	least	least	JJS
work_wnugj6km6bec5aado4tiqxv5uq	300	31	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	32	degree	degree	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	33	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	34	economic	economic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	35	sense.5	sense.5	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	36	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	37	normative	normative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	38	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	39	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	300	40	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	300	41	yet	yet	RB
work_wnugj6km6bec5aado4tiqxv5uq	300	42	made	make	VBN
work_wnugj6km6bec5aado4tiqxv5uq	300	43	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	44	progress	progress	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	45	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	46	providing	provide	VBG
work_wnugj6km6bec5aado4tiqxv5uq	300	47	concrete	concrete	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	48	policy	policy	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	49	advice	advice	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	50	regarding	regard	VBG
work_wnugj6km6bec5aado4tiqxv5uq	300	51	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	52	key	key	JJ
work_wnugj6km6bec5aado4tiqxv5uq	300	53	tools	tool	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	54	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	55	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	56	administration	administration	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	57	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	300	58	especially	especially	RB
work_wnugj6km6bec5aado4tiqxv5uq	300	59	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	300	60	role	role	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	61	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	62	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	63	reporting	report	VBG
work_wnugj6km6bec5aado4tiqxv5uq	300	64	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	300	65	arms	arm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	66	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	300	67	length	length	NN
work_wnugj6km6bec5aado4tiqxv5uq	300	68	parties	party	NNS
work_wnugj6km6bec5aado4tiqxv5uq	300	69	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	301	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	301	2	ability	ability	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	301	5	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	301	6	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	301	7	rely	rely	VB
work_wnugj6km6bec5aado4tiqxv5uq	301	8	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	9	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	10	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	11	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	12	about	about	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	13	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	301	15	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	16	paid	pay	VBN
work_wnugj6km6bec5aado4tiqxv5uq	301	17	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	18	employees	employee	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	19	explains	explain	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	301	20	why	why	WRB
work_wnugj6km6bec5aado4tiqxv5uq	301	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	301	22	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	301	23	optimal	optimal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	301	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	301	25	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	26	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	27	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	28	labor	labor	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	29	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	30	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	301	31	so	so	RB
work_wnugj6km6bec5aado4tiqxv5uq	301	32	much	much	RB
work_wnugj6km6bec5aado4tiqxv5uq	301	33	lower	low	JJR
work_wnugj6km6bec5aado4tiqxv5uq	301	34	than	than	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	35	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	36	self-	self-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	301	37	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	38	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	39	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	301	40	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	301	41	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	301	42	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	301	43	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	301	44	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	301	45	reports	report	NNS
work_wnugj6km6bec5aado4tiqxv5uq	301	46	exist	exist	VBP
work_wnugj6km6bec5aado4tiqxv5uq	301	47	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	302	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	302	2	ability	ability	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	3	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	302	4	match	match	VB
work_wnugj6km6bec5aado4tiqxv5uq	302	5	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	6	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	7	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	9	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	10	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	11	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	302	12	touted	tout	VBN
work_wnugj6km6bec5aado4tiqxv5uq	302	13	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	14	advocates	advocate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	15	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	302	17	major	major	JJ
work_wnugj6km6bec5aado4tiqxv5uq	302	18	administrative	administrative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	302	19	advantage	advantage	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	21	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	22	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	23	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	302	24	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	25	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	302	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	302	27	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	302	28	difficulty	difficulty	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	29	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	30	monitoring	monitor	VBG
work_wnugj6km6bec5aado4tiqxv5uq	302	31	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	32	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	33	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	34	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	35	consumer	consumer	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	36	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	37	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	302	38	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	302	39	distinguish	distinguish	VB
work_wnugj6km6bec5aado4tiqxv5uq	302	40	them	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	302	41	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	42	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	43	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	44	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	45	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	302	46	firm	firm	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	47	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	48	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	302	49	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	302	50	noted	note	VBN
work_wnugj6km6bec5aado4tiqxv5uq	302	51	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	52	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	302	53	Achilles	Achilles	NNP
work_wnugj6km6bec5aado4tiqxv5uq	302	54	heel	heel	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	55	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	302	56	administering	administer	VBG
work_wnugj6km6bec5aado4tiqxv5uq	302	57	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	302	58	retail	retail	JJ
work_wnugj6km6bec5aado4tiqxv5uq	302	59	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	302	60	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	302	61	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	303	1	Overall	overall	RB
work_wnugj6km6bec5aado4tiqxv5uq	303	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	303	3	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	303	4	relatively	relatively	RB
work_wnugj6km6bec5aado4tiqxv5uq	303	5	disinterested	disintereste	VBD
work_wnugj6km6bec5aado4tiqxv5uq	303	6	third	third	JJ
work_wnugj6km6bec5aado4tiqxv5uq	303	7	parties	party	NNS
work_wnugj6km6bec5aado4tiqxv5uq	303	8	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	303	9	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	303	10	required	require	VBN
work_wnugj6km6bec5aado4tiqxv5uq	303	11	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	303	12	provide	provide	VB
work_wnugj6km6bec5aado4tiqxv5uq	303	13	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	303	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	303	15	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	303	16	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	303	17	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	303	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	303	19	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	303	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	303	21	high	high	JJ
work_wnugj6km6bec5aado4tiqxv5uq	303	22	compli-	compli-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	303	23	ance	ance	NN
work_wnugj6km6bec5aado4tiqxv5uq	303	24	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	303	25	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	303	26	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	303	27	achieved	achieve	VBN
work_wnugj6km6bec5aado4tiqxv5uq	303	28	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	303	29	fairly	fairly	RB
work_wnugj6km6bec5aado4tiqxv5uq	303	30	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	303	31	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	303	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	304	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	304	2	when	when	WRB
work_wnugj6km6bec5aado4tiqxv5uq	304	3	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	304	4	interested	interested	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	5	parties	party	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	6	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	304	7	involved	involve	VBN
work_wnugj6km6bec5aado4tiqxv5uq	304	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	304	9	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	10	alternative	alternative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	11	mechanism	mechanism	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	12	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	304	13	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	14	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	16	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	17	credit	credit	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	18	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	304	19	invoice	invoice	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	20	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	21	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	304	22	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	304	23	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	24	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	304	25	where	where	WRB
work_wnugj6km6bec5aado4tiqxv5uq	304	26	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	27	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	28	input	input	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	29	purchases	purchase	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	30	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	304	31	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	304	32	deducted	deduct	VBN
work_wnugj6km6bec5aado4tiqxv5uq	304	33	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	304	34	if	if	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	36	seller	seller	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	37	produces	produce	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	304	38	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	39	invoice	invoice	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	40	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	41	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	42	paid)—must	paid)—must	CD
work_wnugj6km6bec5aado4tiqxv5uq	304	43	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	304	44	found	find	VBN
work_wnugj6km6bec5aado4tiqxv5uq	304	45	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	304	46	else	else	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	47	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	48	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	304	49	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	304	50	low	low	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	51	absent	absent	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	52	costly	costly	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	53	5	5	CD
work_wnugj6km6bec5aado4tiqxv5uq	304	54	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	55	recent	recent	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	56	theoretical	theoretical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	57	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	304	58	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	59	attention	attention	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	60	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	61	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	62	elasticity	elasticity	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	63	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	64	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	65	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	66	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	304	67	welcome	welcome	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	68	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	304	69	because	because	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	70	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	304	71	recognizes	recognize	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	304	72	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	73	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	74	behavioral	behavioral	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	75	responses	response	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	76	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	304	77	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	78	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	304	79	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	80	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	81	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	304	82	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	304	83	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	304	84	are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	304	85	symptoms	symptom	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	86	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	87	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	304	88	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	89	cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	90	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	91	price	price	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	92	distortions	distortion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	304	93	due	due	JJ
work_wnugj6km6bec5aado4tiqxv5uq	304	94	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	304	95	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	304	96	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	305	1	For	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	2	useful	useful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	305	3	starting	start	VBG
work_wnugj6km6bec5aado4tiqxv5uq	305	4	points	point	NNS
work_wnugj6km6bec5aado4tiqxv5uq	305	5	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	6	this	this	DT
work_wnugj6km6bec5aado4tiqxv5uq	305	7	literature	literature	NN
work_wnugj6km6bec5aado4tiqxv5uq	305	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	305	9	see	see	VB
work_wnugj6km6bec5aado4tiqxv5uq	305	10	Feldstein	Feldstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	305	11	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	12	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	305	13	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	14	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	15	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	305	16	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	305	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	305	18	Gruber	Gruber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	305	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	305	20	Saez	Saez	NNP
work_wnugj6km6bec5aado4tiqxv5uq	305	21	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	22	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	305	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	24	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	305	26	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	305	27	work	work	NN
work_wnugj6km6bec5aado4tiqxv5uq	305	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	305	29	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	305	30	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	305	31	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	32	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	305	33	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	305	34	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	35	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	305	36	critical	critical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	305	37	review	review	NN
work_wnugj6km6bec5aado4tiqxv5uq	305	38	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	305	39	both	both	DT
work_wnugj6km6bec5aado4tiqxv5uq	305	40	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	306	1	What	what	WP
work_wnugj6km6bec5aado4tiqxv5uq	306	2	distinguishes	distinguish	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	306	3	traditional	traditional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	306	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	5	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	306	6	real	real	JJ
work_wnugj6km6bec5aado4tiqxv5uq	306	7	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	306	8	responses	response	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	9	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	10	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	12	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	306	13	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	14	labor	labor	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	15	supply	supply	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	17	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	18	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	306	19	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	306	20	hand	hand	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	22	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	23	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	24	responses	response	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	25	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	306	26	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	27	while	while	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	28	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	29	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	30	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	306	31	exceptions	exception	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	33	economists	economist	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	34	generally	generally	RB
work_wnugj6km6bec5aado4tiqxv5uq	306	35	accept	accept	VBP
work_wnugj6km6bec5aado4tiqxv5uq	306	36	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	37	inalterable	inalterable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	306	38	preferences	preference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	39	guide	guide	VBP
work_wnugj6km6bec5aado4tiqxv5uq	306	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	306	41	former	former	JJ
work_wnugj6km6bec5aado4tiqxv5uq	306	42	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	306	43	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	306	44	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	45	response	response	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	46	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	306	47	mediated	mediate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	306	48	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	49	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	306	50	set	set	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	51	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	52	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	53	policies	policy	NNS
work_wnugj6km6bec5aado4tiqxv5uq	306	54	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	306	55	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	306	56	chooses	choose	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	306	57	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	307	1	44	44	CD
work_wnugj6km6bec5aado4tiqxv5uq	307	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	307	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	307	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	307	5	Perspectives	Perspectives	NNP
work_wnugj6km6bec5aado4tiqxv5uq	307	6	auditing	auditing	NN
work_wnugj6km6bec5aado4tiqxv5uq	307	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	308	1	Formal	formal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	308	2	modeling	modeling	NN
work_wnugj6km6bec5aado4tiqxv5uq	308	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	308	4	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	308	5	differences	difference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	308	6	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	308	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	308	8	their	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	308	9	infancy	infancy	NN
work_wnugj6km6bec5aado4tiqxv5uq	308	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	309	1	Kopczuk	Kopczuk	NNP
work_wnugj6km6bec5aado4tiqxv5uq	309	2	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	309	3	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	309	4	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	309	5	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	309	6	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	309	7	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	309	8	suggested	suggest	VBN
work_wnugj6km6bec5aado4tiqxv5uq	309	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	309	10	modeling	modeling	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	11	strategy	strategy	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	12	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	309	13	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	309	15	importance	importance	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	17	monitorable	monitorable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	309	18	arms	arm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	19	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	309	20	length	length	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	21	transactions	transaction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	22	among	among	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	23	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	24	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	309	25	between	between	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	26	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	27	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	309	28	employ-	employ-	XX
work_wnugj6km6bec5aado4tiqxv5uq	309	29	ees	ee	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	309	31	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	309	32	Gordon	Gordon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	309	33	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	309	34	Li	Li	NNP
work_wnugj6km6bec5aado4tiqxv5uq	309	35	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	309	36	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	309	37	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	309	38	have	have	VBP
work_wnugj6km6bec5aado4tiqxv5uq	309	39	argued	argue	VBN
work_wnugj6km6bec5aado4tiqxv5uq	309	40	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	309	42	financial	financial	JJ
work_wnugj6km6bec5aado4tiqxv5uq	309	43	sector	sector	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	44	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	309	45	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	309	46	key	key	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	47	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	48	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	49	administration	administration	NN
work_wnugj6km6bec5aado4tiqxv5uq	309	50	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	309	51	developing	develop	VBG
work_wnugj6km6bec5aado4tiqxv5uq	309	52	countries	country	NNS
work_wnugj6km6bec5aado4tiqxv5uq	309	53	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	310	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	2	ubiquity	ubiquity	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	310	4	importance	importance	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	7	call	call	VB
work_wnugj6km6bec5aado4tiqxv5uq	310	8	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	9	question	question	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	10	one	one	CD
work_wnugj6km6bec5aado4tiqxv5uq	310	11	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	13	canons	canon	NNS
work_wnugj6km6bec5aado4tiqxv5uq	310	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	15	undergraduate	undergraduate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	310	16	public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	310	17	finance	finance	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	18	textbooks	textbook	NNS
work_wnugj6km6bec5aado4tiqxv5uq	310	19	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	310	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	22	incidence	incidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	23	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	310	24	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	26	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	310	27	does	do	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	310	28	not	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	310	29	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	30	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	31	long	long	JJ
work_wnugj6km6bec5aado4tiqxv5uq	310	32	run	run	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	33	depend	depend	VB
work_wnugj6km6bec5aado4tiqxv5uq	310	34	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	35	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	310	36	side	side	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	37	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	310	38	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	39	market	market	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	40	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	310	41	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	310	42	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	310	43	levied	levy	VBN
work_wnugj6km6bec5aado4tiqxv5uq	310	44	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	311	1	Once	once	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	3	reality	reality	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	5	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	6	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	7	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	311	8	recognized	recognize	VBN
work_wnugj6km6bec5aado4tiqxv5uq	311	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	311	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	11	incidence	incidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	311	13	efficiency	efficiency	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	15	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	17	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	18	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	311	19	depend	depend	VB
work_wnugj6km6bec5aado4tiqxv5uq	311	20	critically	critically	RB
work_wnugj6km6bec5aado4tiqxv5uq	311	21	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	22	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	311	23	side	side	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	24	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	25	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	26	market	market	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	27	remits	remit	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	311	28	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	29	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	30	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	32	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	33	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	311	34	which	which	WDT
work_wnugj6km6bec5aado4tiqxv5uq	311	35	side	side	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	36	must	must	MD
work_wnugj6km6bec5aado4tiqxv5uq	311	37	report	report	VB
work_wnugj6km6bec5aado4tiqxv5uq	311	38	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	311	39	transactions	transaction	NNS
work_wnugj6km6bec5aado4tiqxv5uq	311	40	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	311	41	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	311	42	government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	311	43	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	312	1	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	2	uniform	uniform	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	3	value	value	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	312	5	added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	312	6	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	312	8	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	9	uniform	uniform	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	10	national	national	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	11	retail	retail	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	12	sales	sale	NNS
work_wnugj6km6bec5aado4tiqxv5uq	312	13	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	14	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	312	15	look	look	VB
work_wnugj6km6bec5aado4tiqxv5uq	312	16	identical	identical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	17	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	312	18	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	19	world	world	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	312	21	no	no	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	22	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	23	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	312	24	administrative	administrative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	25	costs	cost	NNS
work_wnugj6km6bec5aado4tiqxv5uq	312	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	312	27	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	312	28	they	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	312	29	may	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	312	30	have	have	VB
work_wnugj6km6bec5aado4tiqxv5uq	312	31	very	very	RB
work_wnugj6km6bec5aado4tiqxv5uq	312	32	different	different	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	33	effects	effect	NNS
work_wnugj6km6bec5aado4tiqxv5uq	312	34	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	312	35	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	36	real	real	JJ
work_wnugj6km6bec5aado4tiqxv5uq	312	37	world	world	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	38	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	312	39	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	40	point	point	NN
work_wnugj6km6bec5aado4tiqxv5uq	312	41	noted	note	VBN
work_wnugj6km6bec5aado4tiqxv5uq	312	42	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	312	43	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	312	44	President	President	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	45	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	312	46	Advisory	Advisory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	47	Panel	Panel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	48	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	312	49	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	50	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	51	Reform	Reform	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	52	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	312	53	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	312	54	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	312	55	pp	pp	NNP
work_wnugj6km6bec5aado4tiqxv5uq	312	56	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	313	1	191–222	191–222	CD
work_wnugj6km6bec5aado4tiqxv5uq	313	2	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	313	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	314	1	Conclusions	Conclusions	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	314	2	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	314	3	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	314	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	314	5	widespread	widespread	JJ
work_wnugj6km6bec5aado4tiqxv5uq	314	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	314	7	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	314	8	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	314	9	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	314	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	314	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	314	12	probably	probably	RB
work_wnugj6km6bec5aado4tiqxv5uq	314	13	always	always	RB
work_wnugj6km6bec5aado4tiqxv5uq	314	14	will	will	MD
work_wnugj6km6bec5aado4tiqxv5uq	314	15	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	314	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	315	1	Variations	variation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	315	2	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	315	3	dutifulness	dutifulness	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	315	5	honesty	honesty	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	6	can	can	MD
work_wnugj6km6bec5aado4tiqxv5uq	315	7	explain	explain	VB
work_wnugj6km6bec5aado4tiqxv5uq	315	8	some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	315	9	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	315	10	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	315	11	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	315	12	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	315	13	individual	individual	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	14	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	315	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	315	16	perhaps	perhaps	RB
work_wnugj6km6bec5aado4tiqxv5uq	315	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	315	18	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	315	19	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	315	20	country	country	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	21	heterogeneity	heterogeneity	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	315	23	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	315	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	316	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	316	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	316	3	stark	stark	JJ
work_wnugj6km6bec5aado4tiqxv5uq	316	4	differences	difference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	316	5	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	316	6	compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	316	7	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	316	8	across	across	IN
work_wnugj6km6bec5aado4tiqxv5uq	316	9	taxable	taxable	JJ
work_wnugj6km6bec5aado4tiqxv5uq	316	10	items	item	NNS
work_wnugj6km6bec5aado4tiqxv5uq	316	11	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	316	12	line	line	VBP
work_wnugj6km6bec5aado4tiqxv5uq	316	13	up	up	RP
work_wnugj6km6bec5aado4tiqxv5uq	316	14	closely	closely	RB
work_wnugj6km6bec5aado4tiqxv5uq	316	15	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	316	16	detection	detection	NN
work_wnugj6km6bec5aado4tiqxv5uq	316	17	rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	316	18	suggest	suggest	VBP
work_wnugj6km6bec5aado4tiqxv5uq	316	19	strongly	strongly	RB
work_wnugj6km6bec5aado4tiqxv5uq	316	20	that	that	IN
work_wnugj6km6bec5aado4tiqxv5uq	316	21	deterrence	deterrence	NN
work_wnugj6km6bec5aado4tiqxv5uq	316	22	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	316	23	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	316	24	powerful	powerful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	316	25	factor	factor	NN
work_wnugj6km6bec5aado4tiqxv5uq	316	26	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	316	27	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	316	28	decisions	decision	NNS
work_wnugj6km6bec5aado4tiqxv5uq	316	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	317	1	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	317	2	overall	overall	JJ
work_wnugj6km6bec5aado4tiqxv5uq	317	3	net	net	JJ
work_wnugj6km6bec5aado4tiqxv5uq	317	4	noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	5	rate	rate	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	6	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	317	7	all	all	DT
work_wnugj6km6bec5aado4tiqxv5uq	317	8	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	317	9	federal	federal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	317	10	taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	317	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	317	12	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	317	13	individ-	individ-	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	14	ual	ual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	317	15	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	16	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	17	seems	seem	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	317	18	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	317	19	stand	stand	VB
work_wnugj6km6bec5aado4tiqxv5uq	317	20	at	at	IN
work_wnugj6km6bec5aado4tiqxv5uq	317	21	about	about	RB
work_wnugj6km6bec5aado4tiqxv5uq	317	22	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	317	23	percent	percent	NN
work_wnugj6km6bec5aado4tiqxv5uq	317	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	318	1	But	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	318	2	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	318	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	318	4	current	current	JJ
work_wnugj6km6bec5aado4tiqxv5uq	318	5	state	state	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	318	7	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	318	9	evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	10	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	318	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	12	evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	318	14	it	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	318	15	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	318	16	n’t	not	RB
work_wnugj6km6bec5aado4tiqxv5uq	318	17	clear	clear	JJ
work_wnugj6km6bec5aado4tiqxv5uq	318	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	318	19	what	what	WDT
work_wnugj6km6bec5aado4tiqxv5uq	318	20	way	way	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	21	or	or	CC
work_wnugj6km6bec5aado4tiqxv5uq	318	22	how	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	318	23	much	much	JJ
work_wnugj6km6bec5aado4tiqxv5uq	318	24	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	318	25	might	may	MD
work_wnugj6km6bec5aado4tiqxv5uq	318	26	most	most	RBS
work_wnugj6km6bec5aado4tiqxv5uq	318	27	efficiently	efficiently	RB
work_wnugj6km6bec5aado4tiqxv5uq	318	28	be	be	VB
work_wnugj6km6bec5aado4tiqxv5uq	318	29	increased	increase	VBN
work_wnugj6km6bec5aado4tiqxv5uq	318	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	319	1	Although	although	IN
work_wnugj6km6bec5aado4tiqxv5uq	319	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	319	3	normative	normative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	319	4	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	319	6	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	7	has	have	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	319	8	been	be	VBN
work_wnugj6km6bec5aado4tiqxv5uq	319	9	extended	extend	VBN
work_wnugj6km6bec5aado4tiqxv5uq	319	10	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	319	11	tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	12	system	system	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	13	instruments	instrument	NNS
work_wnugj6km6bec5aado4tiqxv5uq	319	14	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	319	15	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	319	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	319	17	intensity	intensity	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	18	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	319	19	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	319	21	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	319	22	empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	319	23	knowledge	knowledge	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	24	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	319	25	put	put	VB
work_wnugj6km6bec5aado4tiqxv5uq	319	26	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	319	27	rules	rule	NNS
work_wnugj6km6bec5aado4tiqxv5uq	319	28	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	319	29	operation	operation	NN
work_wnugj6km6bec5aado4tiqxv5uq	319	30	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	319	31	sparse	sparse	JJ
work_wnugj6km6bec5aado4tiqxv5uq	319	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	320	1	Furthermore	furthermore	RB
work_wnugj6km6bec5aado4tiqxv5uq	320	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	320	3	theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	4	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	320	5	only	only	RB
work_wnugj6km6bec5aado4tiqxv5uq	320	6	beginning	begin	VBG
work_wnugj6km6bec5aado4tiqxv5uq	320	7	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	320	8	address	address	VB
work_wnugj6km6bec5aado4tiqxv5uq	320	9	core	core	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	10	issues	issue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	320	11	such	such	JJ
work_wnugj6km6bec5aado4tiqxv5uq	320	12	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	320	14	role	role	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	16	third	third	JJ
work_wnugj6km6bec5aado4tiqxv5uq	320	17	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	320	18	party	party	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	19	reporting	reporting	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	20	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	21	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	22	that	that	WDT
work_wnugj6km6bec5aado4tiqxv5uq	320	23	facilitates	facilitate	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	320	24	enforcement	enforcement	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	25	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	26	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	320	27	taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	29	wages	wage	NNS
work_wnugj6km6bec5aado4tiqxv5uq	320	30	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	320	31	salaries	salary	NNS
work_wnugj6km6bec5aado4tiqxv5uq	320	32	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	320	33	but	but	CC
work_wnugj6km6bec5aado4tiqxv5uq	320	34	helps	help	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	320	35	little	little	JJ
work_wnugj6km6bec5aado4tiqxv5uq	320	36	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	320	37	self	self	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	38	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	320	39	employment	employment	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	40	income	income	NN
work_wnugj6km6bec5aado4tiqxv5uq	320	41	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	321	1	Modeling	model	VBG
work_wnugj6km6bec5aado4tiqxv5uq	321	2	these	these	DT
work_wnugj6km6bec5aado4tiqxv5uq	321	3	information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	321	4	flows	flow	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	321	5	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	321	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	321	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	321	8	critical	critical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	321	9	role	role	NN
work_wnugj6km6bec5aado4tiqxv5uq	321	10	played	play	VBN
work_wnugj6km6bec5aado4tiqxv5uq	321	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	321	12	firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	321	13	—	—	:
work_wnugj6km6bec5aado4tiqxv5uq	321	14	is	be	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	321	15	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	321	16	important	important	JJ
work_wnugj6km6bec5aado4tiqxv5uq	321	17	item	item	NN
work_wnugj6km6bec5aado4tiqxv5uq	321	18	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	321	19	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	321	20	future	future	JJ
work_wnugj6km6bec5aado4tiqxv5uq	321	21	research	research	NN
work_wnugj6km6bec5aado4tiqxv5uq	321	22	agenda	agenda	NN
work_wnugj6km6bec5aado4tiqxv5uq	321	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	322	1	y	y	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	2	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	322	3	am	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	322	4	grateful	grateful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	322	5	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	6	insights	insight	NNS
work_wnugj6km6bec5aado4tiqxv5uq	322	7	gained	gain	VBN
work_wnugj6km6bec5aado4tiqxv5uq	322	8	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	9	comments	comment	NNS
work_wnugj6km6bec5aado4tiqxv5uq	322	10	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	11	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	322	12	earlier	early	JJR
work_wnugj6km6bec5aado4tiqxv5uq	322	13	draft	draft	NN
work_wnugj6km6bec5aado4tiqxv5uq	322	14	received	receive	VBN
work_wnugj6km6bec5aado4tiqxv5uq	322	15	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	16	Jim	Jim	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	17	Alm	Alm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	19	Brian	Brian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	20	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	22	Eric	Eric	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	23	Toder	Toder	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	25	David	David	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	26	Ulph	Ulph	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	28	Shlomo	Shlomo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	29	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	30	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	31	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	322	32	JEP	JEP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	33	editorial	editorial	NN
work_wnugj6km6bec5aado4tiqxv5uq	322	34	team	team	NN
work_wnugj6km6bec5aado4tiqxv5uq	322	35	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	322	36	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	322	37	especially	especially	RB
work_wnugj6km6bec5aado4tiqxv5uq	322	38	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	39	communications	communication	NNS
work_wnugj6km6bec5aado4tiqxv5uq	322	40	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	41	Richard	Richard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	42	Highfield	Highfield	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	43	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	44	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	322	45	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	46	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	322	47	Alan	Alan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	48	Plumley	Plumley	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	49	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	322	50	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	322	51	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	322	52	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	323	1	I	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	323	2	also	also	RB
work_wnugj6km6bec5aado4tiqxv5uq	323	3	am	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	323	4	grateful	grateful	JJ
work_wnugj6km6bec5aado4tiqxv5uq	323	5	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	323	6	research	research	NN
work_wnugj6km6bec5aado4tiqxv5uq	323	7	assistance	assistance	NN
work_wnugj6km6bec5aado4tiqxv5uq	323	8	provided	provide	VBN
work_wnugj6km6bec5aado4tiqxv5uq	323	9	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	323	10	Katherine	Katherine	NNP
work_wnugj6km6bec5aado4tiqxv5uq	323	11	Blauvelt	Blauvelt	NNP
work_wnugj6km6bec5aado4tiqxv5uq	323	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	324	1	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	324	2	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	324	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	324	4	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	324	5	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	324	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	9	45	45	CD
work_wnugj6km6bec5aado4tiqxv5uq	324	10	References	reference	NNS
work_wnugj6km6bec5aado4tiqxv5uq	324	11	Agha	Agha	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	324	13	Ali	Ali	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	324	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	324	16	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	17	Haughton	Haughton	NNP
work_wnugj6km6bec5aado4tiqxv5uq	324	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	325	1	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	325	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	326	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	326	2	De-	de-	UH
work_wnugj6km6bec5aado4tiqxv5uq	326	3	signing	sign	VBG
work_wnugj6km6bec5aado4tiqxv5uq	326	4	VAT	VAT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	5	Systems	Systems	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	326	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	326	7	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	326	8	Efficiency	Efficiency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	9	Consider-	Consider-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	10	ations	ation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	326	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	326	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	326	13	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	326	14	Review	Review	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	326	16	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	326	18	Statistics	Statistics	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	326	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	326	20	May	May	NNP
work_wnugj6km6bec5aado4tiqxv5uq	326	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	326	22	78(2	78(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	326	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	326	24	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	326	25	303	303	CD
work_wnugj6km6bec5aado4tiqxv5uq	326	26	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	326	27	8	8	CD
work_wnugj6km6bec5aado4tiqxv5uq	326	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	327	1	Allingham	Allingham	NNP
work_wnugj6km6bec5aado4tiqxv5uq	327	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	327	3	Maurice	Maurice	NNP
work_wnugj6km6bec5aado4tiqxv5uq	327	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	327	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	327	6	Agnar	Agnar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	327	7	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	327	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	328	1	1972	1972	CD
work_wnugj6km6bec5aado4tiqxv5uq	328	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	329	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	329	2	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	4	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	329	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	329	6	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	329	7	Theoretical	theoretical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	329	8	Anal-	anal-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	329	9	ysis	ysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	329	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	329	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	329	12	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	329	14	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	15	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	329	17	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	329	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	329	19	1(3	1(3	NN
work_wnugj6km6bec5aado4tiqxv5uq	329	20	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	329	21	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	329	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	329	23	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	329	24	323–38	323–38	CD
work_wnugj6km6bec5aado4tiqxv5uq	329	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	330	1	Alm	Alm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	330	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	330	3	James	James	NNP
work_wnugj6km6bec5aado4tiqxv5uq	330	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	331	1	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	331	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	332	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	332	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	332	3	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	332	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	332	5	Ad-	Ad-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	332	6	ministration	ministration	NN
work_wnugj6km6bec5aado4tiqxv5uq	332	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	332	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	332	9	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	332	10	Handbook	Handbook	NNP
work_wnugj6km6bec5aado4tiqxv5uq	332	11	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	332	12	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	332	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	332	14	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	332	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	333	1	W.	W.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	2	Bartley	Bartley	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	3	Hildreth	Hildreth	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	333	5	James	James	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	6	A.	A.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	7	Richardson	Richardson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	333	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	333	9	741	741	CD
work_wnugj6km6bec5aado4tiqxv5uq	333	10	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	333	11	68	68	CD
work_wnugj6km6bec5aado4tiqxv5uq	333	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	334	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	334	2	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	334	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	334	4	Mercel	Mercel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	334	5	Dekker	Dekker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	334	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	335	1	Alm	Alm	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	335	3	James	James	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	335	5	Betty	Betty	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	6	R.	R.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	7	Jackson	Jackson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	335	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	335	10	Michael	Michael	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	11	McKee	McKee	NNP
work_wnugj6km6bec5aado4tiqxv5uq	335	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	336	1	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	336	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	337	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	337	2	Estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	337	3	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	337	4	Determinants	Determinants	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	337	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	337	6	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	7	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	8	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	337	9	Experimental	Experimental	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	10	Data	Data	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	337	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	337	13	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	14	Development	Development	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	337	16	Cultural	Cultural	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	17	Change	Change	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	337	19	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	337	21	39(4	39(4	NNP
work_wnugj6km6bec5aado4tiqxv5uq	337	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	337	23	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	337	24	107–14	107–14	CD
work_wnugj6km6bec5aado4tiqxv5uq	337	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	338	1	Andreoni	Andreoni	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	338	3	James	James	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	338	5	Brian	Brian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	6	Erard	Erard	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	338	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	338	9	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	10	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	338	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	339	1	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	339	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	340	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	340	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	3	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	340	5	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	340	6	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	340	8	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	9	Literature	Literature	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	340	11	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	340	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	340	13	36(2	36(2	NN
work_wnugj6km6bec5aado4tiqxv5uq	340	14	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	340	15	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	340	16	818	818	CD
work_wnugj6km6bec5aado4tiqxv5uq	340	17	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	340	18	60	60	CD
work_wnugj6km6bec5aado4tiqxv5uq	340	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	341	1	Baldry	Baldry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	341	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	341	3	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	341	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	342	1	1984	1984	CD
work_wnugj6km6bec5aado4tiqxv5uq	342	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	343	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	343	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	343	3	Enforcement	Enforcement	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	343	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	6	Laws	Laws	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	343	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	343	8	Efficiency	Efficiency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	9	Implications	Implications	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	343	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	343	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	343	12	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	13	Record	Record	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	343	15	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	343	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	343	17	60(169	60(169	CD
work_wnugj6km6bec5aado4tiqxv5uq	343	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	343	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	343	20	156	156	CD
work_wnugj6km6bec5aado4tiqxv5uq	343	21	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	343	22	59	59	CD
work_wnugj6km6bec5aado4tiqxv5uq	343	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	344	1	Baldry	Baldry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	344	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	344	3	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	344	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	345	1	1987	1987	CD
work_wnugj6km6bec5aado4tiqxv5uq	345	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	346	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	346	2	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	4	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	346	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	346	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	8	Schedule	schedule	NN
work_wnugj6km6bec5aado4tiqxv5uq	346	9	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	346	10	Some	some	DT
work_wnugj6km6bec5aado4tiqxv5uq	346	11	Experimental	Experimental	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	12	Re-	Re-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	13	sults	sult	NNS
work_wnugj6km6bec5aado4tiqxv5uq	346	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	346	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	346	16	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	17	Finance	Finance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	346	19	42(3	42(3	NNP
work_wnugj6km6bec5aado4tiqxv5uq	346	20	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	346	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	346	22	357	357	CD
work_wnugj6km6bec5aado4tiqxv5uq	346	23	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	346	24	83	83	CD
work_wnugj6km6bec5aado4tiqxv5uq	346	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	347	1	Baumeister	Baumeister	NNP
work_wnugj6km6bec5aado4tiqxv5uq	347	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	347	3	Roy	Roy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	347	4	F.	F.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	347	5	1982	1982	CD
work_wnugj6km6bec5aado4tiqxv5uq	347	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	348	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	348	2	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	348	3	Self	Self	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	348	5	Presenta-	Presenta-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	6	tional	tional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	348	7	View	View	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	348	9	Social	Social	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	10	Phenomena	Phenomena	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	348	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	348	13	Psychological	Psychological	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	14	Bulletin	Bulletin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	348	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	348	16	91(1	91(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	348	17	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	348	18	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	348	19	3–26	3–26	CD
work_wnugj6km6bec5aado4tiqxv5uq	348	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	349	1	Becker	Becker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	349	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	349	3	Gary	Gary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	349	4	S.	S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	349	5	1968	1968	CD
work_wnugj6km6bec5aado4tiqxv5uq	349	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	350	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	350	2	Crime	crime	NN
work_wnugj6km6bec5aado4tiqxv5uq	350	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	350	4	Punish-	Punish-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	5	ment	ment	NN
work_wnugj6km6bec5aado4tiqxv5uq	350	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	350	7	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	350	8	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	9	Approach	Approach	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	350	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	350	12	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	350	14	Politi-	Politi-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	15	cal	cal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	16	Economy	Economy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	350	18	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	19	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	350	20	April	April	NNP
work_wnugj6km6bec5aado4tiqxv5uq	350	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	350	22	76(2	76(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	350	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	350	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	350	25	169	169	CD
work_wnugj6km6bec5aado4tiqxv5uq	350	26	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	350	27	217	217	CD
work_wnugj6km6bec5aado4tiqxv5uq	350	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	351	1	Beron	Beron	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	351	3	Kurt	Kurt	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	4	J.	J.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	351	6	Helen	Helen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	7	V.	V.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	8	Tauchen	Tauchen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	351	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	351	11	Ann	Ann	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	12	Dryden	Dryden	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	13	Witte	Witte	NNP
work_wnugj6km6bec5aado4tiqxv5uq	351	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	352	1	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	352	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	353	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	353	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	353	3	Effect	Effect	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	353	5	Audits	Audits	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	353	7	Socioeconomic	Socioeconomic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	8	Variables	Variables	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	9	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	353	10	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	353	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	353	13	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	353	14	Why	why	WRB
work_wnugj6km6bec5aado4tiqxv5uq	353	15	People	People	NNS
work_wnugj6km6bec5aado4tiqxv5uq	353	16	Pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	353	17	Taxes	Taxes	NNP
work_wnugj6km6bec5aado4tiqxv5uq	353	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	353	19	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	353	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	354	1	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	354	2	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	354	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	354	4	67	67	CD
work_wnugj6km6bec5aado4tiqxv5uq	354	5	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	354	6	89	89	CD
work_wnugj6km6bec5aado4tiqxv5uq	354	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	355	1	Ann	Ann	NNP
work_wnugj6km6bec5aado4tiqxv5uq	355	2	Arbor	Arbor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	355	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	355	4	University	University	NNP
work_wnugj6km6bec5aado4tiqxv5uq	355	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	355	6	Michigan	Michigan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	355	7	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	355	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	356	1	Blumenthal	Blumenthal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	356	3	Marsha	Marsha	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	356	5	Charles	Charles	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	6	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	356	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	356	9	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	10	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	356	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	357	1	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	357	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	358	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	358	2	Do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	358	3	Normative	Normative	NNP
work_wnugj6km6bec5aado4tiqxv5uq	358	4	Appeals	Appeals	NNP
work_wnugj6km6bec5aado4tiqxv5uq	358	5	Affect	Affect	NNP
work_wnugj6km6bec5aado4tiqxv5uq	358	6	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	358	7	Compliance	compliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	358	8	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	359	1	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	359	2	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	359	3	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	359	4	Con-	Con-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	5	trolled	troll	VBN
work_wnugj6km6bec5aado4tiqxv5uq	359	6	Experiment	Experiment	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	7	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	359	8	Minnesota	Minnesota	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	359	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	359	11	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	12	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	13	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	359	15	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	359	17	54(1	54(1	NNP
work_wnugj6km6bec5aado4tiqxv5uq	359	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	359	19	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	359	20	125–38	125–38	CD
work_wnugj6km6bec5aado4tiqxv5uq	359	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	360	1	Breusch	Breusch	NNP
work_wnugj6km6bec5aado4tiqxv5uq	360	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	360	3	Trevor	Trevor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	360	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	361	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	361	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	362	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	362	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	362	3	Canadian	Canadian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	4	Under-	Under-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	5	ground	ground	NN
work_wnugj6km6bec5aado4tiqxv5uq	362	6	Economy	economy	NN
work_wnugj6km6bec5aado4tiqxv5uq	362	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	362	8	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	362	9	Examination	examination	NN
work_wnugj6km6bec5aado4tiqxv5uq	362	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	362	11	Giles	Giles	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	362	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	362	13	Tedds	Tedds	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	362	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	362	16	Canadian	Canadian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	17	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	18	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	362	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	362	20	53(2	53(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	362	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	362	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	362	23	367–91	367–91	CD
work_wnugj6km6bec5aado4tiqxv5uq	362	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	363	1	Bruce	Bruce	NNP
work_wnugj6km6bec5aado4tiqxv5uq	363	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	363	3	Donald	Donald	NNP
work_wnugj6km6bec5aado4tiqxv5uq	363	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	363	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	363	6	William	William	NNP
work_wnugj6km6bec5aado4tiqxv5uq	363	7	F.	F.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	363	8	Fox	Fox	NNP
work_wnugj6km6bec5aado4tiqxv5uq	363	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	364	1	2000	2000	CD
work_wnugj6km6bec5aado4tiqxv5uq	364	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	365	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	365	2	E	E	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	3	-	-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	4	Commerce	Commerce	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	5	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	365	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	365	7	Context	Context	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	365	9	Declining	Declining	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	10	State	State	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	11	Sales	Sales	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	12	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	13	Bases	Bases	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	365	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	365	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	365	16	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	17	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	18	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	365	20	Decem-	Decem-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	21	ber	ber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	365	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	365	23	53(4	53(4	CD
work_wnugj6km6bec5aado4tiqxv5uq	365	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	365	25	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	365	26	1373–90	1373–90	LS
work_wnugj6km6bec5aado4tiqxv5uq	365	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	366	1	Chen	Chen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	366	3	Kong	Kong	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	366	5	Ping	Ping	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	366	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	366	8	C.	C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	9	Y.	Y.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	10	Cyrus	Cyrus	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	11	Chu	Chu	NNP
work_wnugj6km6bec5aado4tiqxv5uq	366	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	367	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	367	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	368	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	368	2	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	368	3	Control	Control	NNP
work_wnugj6km6bec5aado4tiqxv5uq	368	4	vs.	vs.	IN
work_wnugj6km6bec5aado4tiqxv5uq	369	1	External	external	JJ
work_wnugj6km6bec5aado4tiqxv5uq	369	2	Manipulation	manipulation	NN
work_wnugj6km6bec5aado4tiqxv5uq	369	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	369	4	A	A	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	5	Model	Model	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	369	7	Corporate	Corporate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	8	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	10	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	369	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	369	13	RAND	RAND	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	14	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	369	16	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	369	18	Spring	Spring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	369	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	369	20	36(1	36(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	369	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	369	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	369	23	151	151	CD
work_wnugj6km6bec5aado4tiqxv5uq	369	24	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	369	25	64	64	CD
work_wnugj6km6bec5aado4tiqxv5uq	369	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	370	1	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	370	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	370	3	Charles	Charles	NNP
work_wnugj6km6bec5aado4tiqxv5uq	370	4	W.	W.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	370	5	1994	1994	CD
work_wnugj6km6bec5aado4tiqxv5uq	370	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	371	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	371	2	Voluntary	voluntary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	371	3	Com-	Com-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	4	pliance	pliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	371	5	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	371	6	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	371	7	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	8	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	371	11	Results	result	NNS
work_wnugj6km6bec5aado4tiqxv5uq	371	12	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	371	13	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	371	14	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	371	15	TCMP	TCMP	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	16	Study	Study	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	371	18	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	371	19	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	371	20	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	371	21	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	22	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	23	Bulletin	Bulletin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	371	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	371	25	1993/1994	1993/1994	CD
work_wnugj6km6bec5aado4tiqxv5uq	371	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	371	27	Publication	publication	NN
work_wnugj6km6bec5aado4tiqxv5uq	371	28	1500	1500	CD
work_wnugj6km6bec5aado4tiqxv5uq	371	29	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	371	30	Rev.	Rev.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	372	1	9	9	CD
work_wnugj6km6bec5aado4tiqxv5uq	372	2	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	372	3	94	94	CD
work_wnugj6km6bec5aado4tiqxv5uq	372	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	372	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	372	6	35	35	CD
work_wnugj6km6bec5aado4tiqxv5uq	372	7	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	372	8	42	42	CD
work_wnugj6km6bec5aado4tiqxv5uq	372	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	373	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	373	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	373	5	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	6	Reve-	Reve-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	7	nue	nue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	8	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	373	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	374	1	Clotfelter	Clotfelter	NNP
work_wnugj6km6bec5aado4tiqxv5uq	374	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	374	3	Charles	Charles	NNP
work_wnugj6km6bec5aado4tiqxv5uq	374	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	375	1	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	375	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	376	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	376	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	3	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	376	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	6	Rates	rate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	376	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	376	8	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	376	9	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	376	11	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	12	Returns	Returns	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	376	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	376	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	376	15	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	376	16	Review	Review	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	376	18	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	19	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	376	20	Statistics	Statistics	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	376	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	376	22	August	August	NNP
work_wnugj6km6bec5aado4tiqxv5uq	376	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	376	24	65(3	65(3	CD
work_wnugj6km6bec5aado4tiqxv5uq	376	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	376	26	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	376	27	363–73	363–73	CD
work_wnugj6km6bec5aado4tiqxv5uq	376	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	377	1	Cloyd	Cloyd	NNP
work_wnugj6km6bec5aado4tiqxv5uq	377	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	377	3	Bryan	Bryan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	377	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	378	1	1995	1995	CD
work_wnugj6km6bec5aado4tiqxv5uq	378	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	379	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	379	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	379	3	Effects	Effects	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	379	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	379	5	Financial	Financial	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	6	Accounting	Accounting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	7	Conformity	Conformity	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	8	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	379	9	Recommendations	Recommendations	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	379	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	379	11	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	12	Preparers	Preparers	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	379	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	379	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	379	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	379	17	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	379	18	American	American	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	19	Taxa-	Taxa-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	20	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	379	21	Association	Association	NNP
work_wnugj6km6bec5aado4tiqxv5uq	379	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	380	1	Fall	fall	VB
work_wnugj6km6bec5aado4tiqxv5uq	380	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	380	3	17(2	17(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	380	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	380	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	380	6	50	50	CD
work_wnugj6km6bec5aado4tiqxv5uq	380	7	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	380	8	70	70	CD
work_wnugj6km6bec5aado4tiqxv5uq	380	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	381	1	Cloyd	Cloyd	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	381	3	Bryan	Bryan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	381	5	Jamie	Jamie	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	6	Pratt	Pratt	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	381	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	381	9	Toby	Toby	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	10	Stock	Stock	NNP
work_wnugj6km6bec5aado4tiqxv5uq	381	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	382	1	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	382	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	383	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	383	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	383	3	Use	Use	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	383	5	Financial	Financial	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	6	Accounting	Accounting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	7	Choice	Choice	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	8	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	383	9	Support	support	VB
work_wnugj6km6bec5aado4tiqxv5uq	383	10	Aggressive	aggressive	JJ
work_wnugj6km6bec5aado4tiqxv5uq	383	11	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	12	Positions	Positions	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	383	13	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	383	14	Public	public	JJ
work_wnugj6km6bec5aado4tiqxv5uq	383	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	383	16	Private	Private	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	17	Firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	383	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	383	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	383	20	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	383	22	Accounting	Accounting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	23	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	383	25	Spring	Spring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	383	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	383	27	34(1	34(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	383	28	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	383	29	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	383	30	23	23	CD
work_wnugj6km6bec5aado4tiqxv5uq	383	31	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	383	32	43	43	CD
work_wnugj6km6bec5aado4tiqxv5uq	383	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	384	1	Cowell	Cowell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	384	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	384	3	Frank	Frank	NNP
work_wnugj6km6bec5aado4tiqxv5uq	384	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	385	1	1990	1990	CD
work_wnugj6km6bec5aado4tiqxv5uq	385	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	386	1	Cheating	cheat	VBG
work_wnugj6km6bec5aado4tiqxv5uq	386	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	386	3	Government	government	NN
work_wnugj6km6bec5aado4tiqxv5uq	386	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	386	5	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	386	6	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	386	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	386	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	386	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	387	1	Cambridge	Cambridge	NNP
work_wnugj6km6bec5aado4tiqxv5uq	387	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	387	3	MA	MA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	387	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	387	5	MIT	MIT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	387	6	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	387	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	388	1	Crocker	Crocker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	388	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	388	3	Keith	Keith	NNP
work_wnugj6km6bec5aado4tiqxv5uq	388	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	388	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	388	6	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	388	7	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	388	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	389	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	389	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	390	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	390	2	Cor-	Cor-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	3	porate	porate	NN
work_wnugj6km6bec5aado4tiqxv5uq	390	4	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	5	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	6	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	390	7	Agency	Agency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	8	Costs	Costs	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	390	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	390	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	390	11	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	390	13	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	14	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	390	16	September	September	NNP
work_wnugj6km6bec5aado4tiqxv5uq	390	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	390	18	89(9	89(9	CD
work_wnugj6km6bec5aado4tiqxv5uq	390	19	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	390	20	10	10	CD
work_wnugj6km6bec5aado4tiqxv5uq	390	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	390	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	390	23	1593–1610	1593–1610	ADD
work_wnugj6km6bec5aado4tiqxv5uq	390	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	391	1	Daunton	Daunton	NNP
work_wnugj6km6bec5aado4tiqxv5uq	391	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	391	3	Martin	Martin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	391	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	392	1	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	392	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	393	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	393	2	Trusting	trust	VBG
work_wnugj6km6bec5aado4tiqxv5uq	393	3	Leviathan	Leviathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	393	5	British	British	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	6	Fiscal	Fiscal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	7	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	8	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	393	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	393	10	Napole-	Napole-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	11	onic	onic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	393	12	Wars	war	NNS
work_wnugj6km6bec5aado4tiqxv5uq	393	13	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	393	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	393	15	Second	Second	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	16	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	17	War	War	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	393	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	393	20	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	393	21	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	22	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	393	23	Governance	Governance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	393	25	ed	ed	NNP
work_wnugj6km6bec5aado4tiqxv5uq	393	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	394	1	Valerie	Valerie	NNP
work_wnugj6km6bec5aado4tiqxv5uq	394	2	Braithwaite	Braithwaite	NNP
work_wnugj6km6bec5aado4tiqxv5uq	394	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	394	4	Mar-	Mar-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	394	5	garet	garet	NN
work_wnugj6km6bec5aado4tiqxv5uq	394	6	Levi	Levi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	394	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	394	8	102–34	102–34	CD
work_wnugj6km6bec5aado4tiqxv5uq	394	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	395	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	395	2	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	395	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	395	4	Russell	Russell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	395	5	Sage	Sage	NNP
work_wnugj6km6bec5aado4tiqxv5uq	395	6	Foun-	Foun-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	395	7	dation	dation	NN
work_wnugj6km6bec5aado4tiqxv5uq	395	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	396	1	Dhami	Dhami	NNP
work_wnugj6km6bec5aado4tiqxv5uq	396	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	396	3	Sanjit	Sanjit	NNP
work_wnugj6km6bec5aado4tiqxv5uq	396	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	396	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	396	6	Ali	Ali	NNP
work_wnugj6km6bec5aado4tiqxv5uq	396	7	al	al	NNP
work_wnugj6km6bec5aado4tiqxv5uq	396	8	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	396	9	Nowaihi	Nowaihi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	396	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	397	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	397	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	398	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	398	2	Why	why	WRB
work_wnugj6km6bec5aado4tiqxv5uq	398	3	Do	do	VBP
work_wnugj6km6bec5aado4tiqxv5uq	398	4	People	People	NNS
work_wnugj6km6bec5aado4tiqxv5uq	398	5	Pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	398	6	Taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	398	7	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	399	1	Prospect	Prospect	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	2	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	3	versus	versus	IN
work_wnugj6km6bec5aado4tiqxv5uq	399	4	Expected	Expected	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	5	Utility	Utility	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	6	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	399	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	399	9	http://www.le.ac.uk/economics/	http://www.le.ac.uk/economics/	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	10	research	research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	11	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	399	12	RePEc	RePEc	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	13	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	399	14	lec	lec	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	15	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	399	16	leecon	leecon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	17	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	399	18	dp05	dp05	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	19	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	399	20	23.pdf	23.pdf	NNP
work_wnugj6km6bec5aado4tiqxv5uq	399	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	400	1	Everson	Everson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	400	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	400	3	Mark	Mark	NNP
work_wnugj6km6bec5aado4tiqxv5uq	400	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	401	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	401	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	402	1	Testimony	testimony	NN
work_wnugj6km6bec5aado4tiqxv5uq	402	2	given	give	VBN
work_wnugj6km6bec5aado4tiqxv5uq	402	3	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	402	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	402	5	President	President	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	6	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	402	7	Advisory	Advisory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	8	Panel	Panel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	9	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	402	10	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	11	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	12	Re-	Re-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	402	13	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	402	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	403	1	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	403	2	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	403	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	404	1	Falkinger	Falkinger	NNP
work_wnugj6km6bec5aado4tiqxv5uq	404	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	404	3	Josef	Josef	NNP
work_wnugj6km6bec5aado4tiqxv5uq	404	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	405	1	1995	1995	CD
work_wnugj6km6bec5aado4tiqxv5uq	405	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	406	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	406	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	3	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	406	5	Con-	Con-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	6	sumption	sumption	NN
work_wnugj6km6bec5aado4tiqxv5uq	406	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	406	8	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	9	Goods	Goods	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	406	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	406	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	406	12	Fairness	Fairness	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	406	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	406	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	406	17	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	18	Psychology	Psychology	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	406	20	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	406	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	406	22	16(1	16(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	406	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	406	24	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	406	25	63–72	63–72	CD
work_wnugj6km6bec5aado4tiqxv5uq	406	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	407	1	Feige	Feige	NNP
work_wnugj6km6bec5aado4tiqxv5uq	407	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	407	3	Edgar	Edgar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	407	4	L.	L.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	407	5	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	407	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	408	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	408	2	Monetary	monetary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	408	3	Methods	method	NNS
work_wnugj6km6bec5aado4tiqxv5uq	408	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	408	5	Estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	408	6	Informal	informal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	408	7	Activity	activity	NN
work_wnugj6km6bec5aado4tiqxv5uq	408	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	408	9	Developing	Developing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	10	Na-	Na-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	11	tions	tion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	408	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	408	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	408	14	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	408	15	Demographic	Demographic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	16	Change	Change	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	17	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	408	18	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	19	Devel-	Devel-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	20	opment	opment	NN
work_wnugj6km6bec5aado4tiqxv5uq	408	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	408	22	ed	ed	NNP
work_wnugj6km6bec5aado4tiqxv5uq	408	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	409	1	Alois	Alois	NNP
work_wnugj6km6bec5aado4tiqxv5uq	409	2	Wenig	Wenig	NNP
work_wnugj6km6bec5aado4tiqxv5uq	409	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	409	4	Klaus	Klaus	NNP
work_wnugj6km6bec5aado4tiqxv5uq	409	5	F.	F.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	409	6	Zimmer-	Zimmer-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	409	7	man	man	NN
work_wnugj6km6bec5aado4tiqxv5uq	409	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	409	9	211–32	211–32	CD
work_wnugj6km6bec5aado4tiqxv5uq	409	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	410	1	Berlin	Berlin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	410	2	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	410	3	Springer	Springer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	410	4	Verlag	Verlag	NNP
work_wnugj6km6bec5aado4tiqxv5uq	410	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	411	1	Feinstein	Feinstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	411	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	411	3	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	411	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	412	1	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	412	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	413	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	413	2	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	413	3	Econometric	Econometric	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	4	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	413	6	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	8	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	413	10	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	413	11	Detec-	Detec-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	12	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	413	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	413	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	413	15	RAND	RAND	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	16	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	413	18	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	413	20	Spring	Spring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	413	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	413	22	22(1	22(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	413	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	413	24	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	413	25	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	413	26	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	413	27	35	35	CD
work_wnugj6km6bec5aado4tiqxv5uq	413	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	414	1	Feld	Feld	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	414	3	Lars	Lars	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	4	P.	P.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	414	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	414	7	Bruno	Bruno	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	8	S.	S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	9	Frey	Frey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	414	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	415	1	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	415	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	416	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	416	2	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	3	Breeds	Breeds	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	4	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	416	6	How	how	WRB
work_wnugj6km6bec5aado4tiqxv5uq	416	7	Taxpayers	taxpayer	NNS
work_wnugj6km6bec5aado4tiqxv5uq	416	8	Are	be	VBP
work_wnugj6km6bec5aado4tiqxv5uq	416	9	Treated	treat	VBN
work_wnugj6km6bec5aado4tiqxv5uq	416	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	416	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	416	12	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	416	14	Governance	Governance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	416	16	July	July	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	416	18	3(2	3(2	NNP
work_wnugj6km6bec5aado4tiqxv5uq	416	19	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	416	20	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	416	21	87–99	87–99	LS
work_wnugj6km6bec5aado4tiqxv5uq	416	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	417	1	Feldman	Feldman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	417	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	417	3	Naomi	Naomi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	417	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	417	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	417	6	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	417	7	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	417	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	418	1	Forth-	Forth-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	2	46	46	CD
work_wnugj6km6bec5aado4tiqxv5uq	418	3	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	418	5	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	6	Perspectives	Perspectives	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	418	7	http://www.ingentaconnect.com/content/external-references?article=0033-2909()91:1L.3[aid=5054122	http://www.ingentaconnect.com/content/external-references?article=0033-2909()91:1L.3[aid=5054122	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	8	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	418	9	http://www.ingentaconnect.com/content/external-references?article=0033-2909()91:1L.3[aid=5054122	http://www.ingentaconnect.com/content/external-references?article=0033-2909()91:1L.3[aid=5054122	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	10	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	418	11	http://www.ingentaconnect.com/content/external-references?article=1435-6104()3:8L.7[aid=7708450	http://www.ingentaconnect.com/content/external-references?article=1435-6104()3:8L.7[aid=7708450	NNP
work_wnugj6km6bec5aado4tiqxv5uq	418	12	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	418	13	http://www.le.ac.uk/economics/research/RePEc/lec/leecon/dp05-23.pdf	http://www.le.ac.uk/economics/research/repec/lec/leecon/dp05-23.pdf	ADD
work_wnugj6km6bec5aado4tiqxv5uq	418	14	http://www.le.ac.uk/economics/research/RePEc/lec/leecon/dp05-23.pdf	http://www.le.ac.uk/economics/research/repec/lec/leecon/dp05-23.pdf	ADD
work_wnugj6km6bec5aado4tiqxv5uq	418	15	coming	come	VBG
work_wnugj6km6bec5aado4tiqxv5uq	418	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	419	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	419	2	Estimating	estimate	VBG
work_wnugj6km6bec5aado4tiqxv5uq	419	3	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	419	4	Noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	419	5	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	419	6	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	419	7	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	419	8	Unaudited	Unaudited	NNP
work_wnugj6km6bec5aado4tiqxv5uq	419	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	419	10	Returns	return	NNS
work_wnugj6km6bec5aado4tiqxv5uq	419	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	419	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	419	13	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	419	14	Eco-	Eco-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	419	15	nomic	nomic	NN
work_wnugj6km6bec5aado4tiqxv5uq	419	16	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	419	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	420	1	Feldstein	Feldstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	420	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	420	3	Martin	Martin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	420	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	421	1	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	421	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	422	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	422	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	3	Avoidance	Avoidance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	422	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	422	6	Deadweight	Deadweight	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	7	Loss	Loss	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	422	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	422	10	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	11	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	422	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	422	14	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	422	15	Review	Review	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	422	17	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	18	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	422	19	Statistics	Statistics	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	422	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	422	21	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	422	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	422	23	81(4	81(4	CD
work_wnugj6km6bec5aado4tiqxv5uq	422	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	422	25	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	422	26	674	674	CD
work_wnugj6km6bec5aado4tiqxv5uq	422	27	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	422	28	80	80	CD
work_wnugj6km6bec5aado4tiqxv5uq	422	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	423	1	Frey	Frey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	423	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	423	3	Bruno	Bruno	NNP
work_wnugj6km6bec5aado4tiqxv5uq	423	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	424	1	1997	1997	CD
work_wnugj6km6bec5aado4tiqxv5uq	424	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	425	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	425	2	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	425	3	Constitution	Constitution	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	4	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	425	5	Knaves	Knaves	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	6	Crowds	crowd	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	425	7	Out	out	RP
work_wnugj6km6bec5aado4tiqxv5uq	425	8	Civic	Civic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	9	Virtues	virtue	NNS
work_wnugj6km6bec5aado4tiqxv5uq	425	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	425	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	425	12	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	425	13	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	14	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	425	16	July	July	NNP
work_wnugj6km6bec5aado4tiqxv5uq	425	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	425	18	107(443	107(443	CD
work_wnugj6km6bec5aado4tiqxv5uq	425	19	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	425	20	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	425	21	1043–53	1043–53	CD
work_wnugj6km6bec5aado4tiqxv5uq	425	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	426	1	Gordon	Gordon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	426	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	426	3	Roger	Roger	NNP
work_wnugj6km6bec5aado4tiqxv5uq	426	4	H.	H.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	426	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	426	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	426	7	Wei	Wei	NNP
work_wnugj6km6bec5aado4tiqxv5uq	426	8	Li	Li	NNP
work_wnugj6km6bec5aado4tiqxv5uq	426	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	427	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	427	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	428	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	428	2	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	428	3	Structure	structure	NN
work_wnugj6km6bec5aado4tiqxv5uq	428	4	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	428	5	Developing	Developing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	6	Countries	Countries	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	428	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	428	8	Many	many	JJ
work_wnugj6km6bec5aado4tiqxv5uq	428	9	Puz-	puz-	NN
work_wnugj6km6bec5aado4tiqxv5uq	428	10	zles	zle	NNS
work_wnugj6km6bec5aado4tiqxv5uq	428	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	428	12	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	428	13	Possible	Possible	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	14	Explanation	Explanation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	428	16	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	428	17	NBER	NBER	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	18	Working	Working	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	19	Paper	Paper	NNP
work_wnugj6km6bec5aado4tiqxv5uq	428	20	11267	11267	CD
work_wnugj6km6bec5aado4tiqxv5uq	428	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	429	1	Gruber	Gruber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	429	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	429	3	Jonathan	Jonathan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	429	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	429	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	429	6	Emmanuel	Emmanuel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	429	7	Saez	Saez	NNP
work_wnugj6km6bec5aado4tiqxv5uq	429	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	430	1	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	430	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	431	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	431	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	431	3	Elasticity	Elasticity	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	431	5	Taxable	Taxable	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	6	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	431	8	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	431	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	431	10	Implications	implication	NNS
work_wnugj6km6bec5aado4tiqxv5uq	431	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	431	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	431	13	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	431	15	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	16	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	431	18	April	April	NNP
work_wnugj6km6bec5aado4tiqxv5uq	431	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	431	20	84(1	84(1	NN
work_wnugj6km6bec5aado4tiqxv5uq	431	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	431	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	431	23	1–32	1–32	CD
work_wnugj6km6bec5aado4tiqxv5uq	431	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	432	1	Hanlon	Hanlon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	432	3	Michelle	Michelle	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	432	5	Lillian	Lillian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	6	Mills	Mills	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	432	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	432	9	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	10	Slem-	Slem-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	432	11	rod	rod	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	432	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	433	1	Forthcoming	forthcoming	JJ
work_wnugj6km6bec5aado4tiqxv5uq	433	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	434	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	434	2	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	434	3	Empirical	empirical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	434	4	Examination	Examination	NNP
work_wnugj6km6bec5aado4tiqxv5uq	434	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	434	6	Corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	434	7	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	434	8	Noncompliance	noncompliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	434	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	434	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	434	11	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	434	12	Taxing	tax	VBG
work_wnugj6km6bec5aado4tiqxv5uq	434	13	Corporate	Corporate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	434	14	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	434	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	434	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	434	17	21st	21st	JJ
work_wnugj6km6bec5aado4tiqxv5uq	434	18	Century	Century	NNP
work_wnugj6km6bec5aado4tiqxv5uq	434	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	434	20	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	434	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	435	1	Alan	Alan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	2	Auer-	Auer-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	3	bach	bach	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	435	5	James	James	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	6	R.	R.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	7	Hines	Hines	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	8	Jr.	Jr.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	435	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	435	11	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	12	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	435	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	436	1	Cam-	Cam-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	436	2	bridge	bridge	NN
work_wnugj6km6bec5aado4tiqxv5uq	436	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	436	4	Cambridge	Cambridge	NNP
work_wnugj6km6bec5aado4tiqxv5uq	436	5	University	University	NNP
work_wnugj6km6bec5aado4tiqxv5uq	436	6	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	436	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	437	1	Hanousek	hanousek	RB
work_wnugj6km6bec5aado4tiqxv5uq	437	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	437	3	Jan	Jan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	437	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	437	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	437	6	Filip	Filip	NNP
work_wnugj6km6bec5aado4tiqxv5uq	437	7	Palda	Palda	NNP
work_wnugj6km6bec5aado4tiqxv5uq	437	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	438	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	438	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	439	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	439	2	Quality	Quality	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	439	4	Government	Government	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	5	Services	Services	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	439	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	439	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	439	8	Civic	Civic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	9	Duty	Duty	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	10	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	439	11	Pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	439	12	Taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	439	13	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	439	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	439	15	Czech	Czech	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	439	17	Slovak	Slovak	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	18	Republics	Republics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	439	20	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	439	21	other	other	JJ
work_wnugj6km6bec5aado4tiqxv5uq	439	22	Transition	Transition	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	23	Countries	Countries	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	439	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	439	25	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	439	26	Kyklos	Kyklos	NNP
work_wnugj6km6bec5aado4tiqxv5uq	439	27	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	439	28	57(2	57(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	439	29	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	439	30	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	439	31	237–52	237–52	CD
work_wnugj6km6bec5aado4tiqxv5uq	439	32	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	440	1	HM	HM	NNP
work_wnugj6km6bec5aado4tiqxv5uq	440	2	Revenues	Revenues	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	440	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	440	4	Customs	Customs	NNP
work_wnugj6km6bec5aado4tiqxv5uq	440	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	441	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	441	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	442	1	Measuring	measure	VBG
work_wnugj6km6bec5aado4tiqxv5uq	442	2	Indirect	Indirect	NNP
work_wnugj6km6bec5aado4tiqxv5uq	442	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	442	4	Losses—2005	Losses—2005	NNP
work_wnugj6km6bec5aado4tiqxv5uq	442	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	443	1	London	London	NNP
work_wnugj6km6bec5aado4tiqxv5uq	443	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	443	3	December	December	NNP
work_wnugj6km6bec5aado4tiqxv5uq	443	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	444	1	Herman	Herman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	444	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	444	3	Tom	Tom	NNP
work_wnugj6km6bec5aado4tiqxv5uq	444	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	444	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	444	6	Rachel	Rachel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	444	7	Emma	Emma	NNP
work_wnugj6km6bec5aado4tiqxv5uq	444	8	Silverman	Silverman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	444	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	445	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	445	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	446	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	446	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	3	to	to	TO
work_wnugj6km6bec5aado4tiqxv5uq	446	4	Increase	increase	VB
work_wnugj6km6bec5aado4tiqxv5uq	446	5	Audits	audits	NN
work_wnugj6km6bec5aado4tiqxv5uq	446	6	Next	Next	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	7	Year	Year	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	446	9	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	446	10	Wall	Wall	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	11	Street	Street	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	12	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	446	14	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	446	15	23	23	CD
work_wnugj6km6bec5aado4tiqxv5uq	446	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	446	17	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	446	18	D1	d1	NN
work_wnugj6km6bec5aado4tiqxv5uq	446	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	447	1	Johnston	Johnston	NNP
work_wnugj6km6bec5aado4tiqxv5uq	447	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	447	3	David	David	NNP
work_wnugj6km6bec5aado4tiqxv5uq	447	4	Cay	Cay	NNP
work_wnugj6km6bec5aado4tiqxv5uq	447	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	448	1	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	448	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	449	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	449	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	3	Inquiries	inquiry	NNS
work_wnugj6km6bec5aado4tiqxv5uq	449	4	Fall	fall	VBP
work_wnugj6km6bec5aado4tiqxv5uq	449	5	as	as	IN
work_wnugj6km6bec5aado4tiqxv5uq	449	6	Cheating	Cheating	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	7	Increases	Increases	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	449	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	449	9	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	449	10	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	11	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	12	Times	Times	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	449	14	April	April	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	15	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	449	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	449	17	p.	p.	NN
work_wnugj6km6bec5aado4tiqxv5uq	449	18	A16	A16	NNP
work_wnugj6km6bec5aado4tiqxv5uq	449	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	450	1	Jones	Jones	NNP
work_wnugj6km6bec5aado4tiqxv5uq	450	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	450	3	Carolyn	Carolyn	NNP
work_wnugj6km6bec5aado4tiqxv5uq	450	4	C.	C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	450	5	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	450	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	451	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	451	2	Mass	Mass	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	3	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	451	4	based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	451	5	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	6	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	451	8	Creating	create	VBG
work_wnugj6km6bec5aado4tiqxv5uq	451	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	451	10	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	11	Culture	Culture	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	451	13	1940	1940	CD
work_wnugj6km6bec5aado4tiqxv5uq	451	14	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	451	15	52	52	CD
work_wnugj6km6bec5aado4tiqxv5uq	451	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	451	17	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	451	18	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	451	19	Funding	fund	VBG
work_wnugj6km6bec5aado4tiqxv5uq	451	20	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	451	21	American	american	JJ
work_wnugj6km6bec5aado4tiqxv5uq	451	22	State	State	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	23	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	451	24	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	451	25	Rise	Rise	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	26	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	451	27	Fall	fall	NN
work_wnugj6km6bec5aado4tiqxv5uq	451	28	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	451	29	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	451	30	Era	era	NN
work_wnugj6km6bec5aado4tiqxv5uq	451	31	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	451	32	Easy	Easy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	33	Finance	Finance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	451	34	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	451	35	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	451	36	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	452	1	W.	W.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	452	2	Elliot	Elliot	NNP
work_wnugj6km6bec5aado4tiqxv5uq	452	3	Brownlee	Brownlee	NNP
work_wnugj6km6bec5aado4tiqxv5uq	452	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	453	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	2	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	453	4	Woodrow	Woodrow	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	5	Wilson	Wilson	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	6	Center	Center	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	7	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	453	9	Cam-	Cam-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	10	bridge	bridge	NN
work_wnugj6km6bec5aado4tiqxv5uq	453	11	University	University	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	12	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	453	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	454	1	Kahnemann	Kahnemann	NNP
work_wnugj6km6bec5aado4tiqxv5uq	454	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	454	3	Daniel	Daniel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	454	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	454	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	454	6	Amos	Amos	NNP
work_wnugj6km6bec5aado4tiqxv5uq	454	7	Tversky	Tversky	NNP
work_wnugj6km6bec5aado4tiqxv5uq	454	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	455	1	1979	1979	CD
work_wnugj6km6bec5aado4tiqxv5uq	455	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	456	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	456	2	Prospect	Prospect	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	3	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	456	5	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	456	6	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	456	8	Decision	Decision	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	9	under	under	IN
work_wnugj6km6bec5aado4tiqxv5uq	456	10	Risk	Risk	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	456	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	456	13	Econometrica	Econometrica	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	456	15	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	456	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	456	17	47(2	47(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	456	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	456	19	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	456	20	263–91	263–91	CD
work_wnugj6km6bec5aado4tiqxv5uq	456	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	457	1	Kang	Kang	NNP
work_wnugj6km6bec5aado4tiqxv5uq	457	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	457	3	Sun	Sun	NNP
work_wnugj6km6bec5aado4tiqxv5uq	457	4	Won	Won	NNP
work_wnugj6km6bec5aado4tiqxv5uq	457	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	457	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	457	7	Hugh	Hugh	NNP
work_wnugj6km6bec5aado4tiqxv5uq	457	8	Rockoff	Rockoff	NNP
work_wnugj6km6bec5aado4tiqxv5uq	457	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	458	1	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	458	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	459	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	459	2	Capitalizing	capitalize	VBG
work_wnugj6km6bec5aado4tiqxv5uq	459	3	Patriotism	patriotism	NN
work_wnugj6km6bec5aado4tiqxv5uq	459	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	459	5	The	The	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	6	Liberty	Liberty	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	7	Loans	Loans	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	459	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	459	9	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	10	War	War	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	11	I.	I.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	459	13	NBER	NBER	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	14	Working	Working	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	15	Paper	Paper	NNP
work_wnugj6km6bec5aado4tiqxv5uq	459	16	11919	11919	CD
work_wnugj6km6bec5aado4tiqxv5uq	459	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	460	1	Klepper	Klepper	NNP
work_wnugj6km6bec5aado4tiqxv5uq	460	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	460	3	Steven	Steven	NNP
work_wnugj6km6bec5aado4tiqxv5uq	460	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	460	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	460	6	Daniel	Daniel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	460	7	Nagin	Nagin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	460	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	461	1	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	461	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	462	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	462	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	462	3	Anatomy	Anatomy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	462	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	6	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	462	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	462	9	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	462	11	Law	Law	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	462	13	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	462	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	462	16	Organization	Organization	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	462	18	Spring	Spring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	462	20	5(1	5(1	NNP
work_wnugj6km6bec5aado4tiqxv5uq	462	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	462	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	462	23	1–24	1–24	CD
work_wnugj6km6bec5aado4tiqxv5uq	462	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	463	1	Kopczuk	Kopczuk	NNP
work_wnugj6km6bec5aado4tiqxv5uq	463	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	463	3	Wojciech	Wojciech	NNP
work_wnugj6km6bec5aado4tiqxv5uq	463	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	463	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	463	6	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	463	7	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	463	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	464	1	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	464	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	465	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	465	2	Putting	put	VBG
work_wnugj6km6bec5aado4tiqxv5uq	465	3	Firms	firm	NNS
work_wnugj6km6bec5aado4tiqxv5uq	465	4	into	into	IN
work_wnugj6km6bec5aado4tiqxv5uq	465	5	Optimal	Optimal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	6	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	7	Theory	theory	NN
work_wnugj6km6bec5aado4tiqxv5uq	465	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	465	9	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	465	10	Amer-	Amer-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	11	ican	ican	JJ
work_wnugj6km6bec5aado4tiqxv5uq	465	12	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	13	Review	Review	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	14	Papers	Papers	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	465	15	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	465	16	Proceedings	Proceedings	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	465	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	465	18	May	May	NNP
work_wnugj6km6bec5aado4tiqxv5uq	465	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	465	20	96(2	96(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	465	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	465	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	465	23	130	130	CD
work_wnugj6km6bec5aado4tiqxv5uq	465	24	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	465	25	34	34	CD
work_wnugj6km6bec5aado4tiqxv5uq	465	26	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	466	1	Levi	Levi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	466	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	466	3	Margaret	Margaret	NNP
work_wnugj6km6bec5aado4tiqxv5uq	466	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	467	1	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	467	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	468	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	468	2	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	468	3	State	State	NNP
work_wnugj6km6bec5aado4tiqxv5uq	468	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	468	5	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	468	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	468	7	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	468	8	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	468	9	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	468	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	468	11	Governance	Governance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	468	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	468	13	ed	ed	NNP
work_wnugj6km6bec5aado4tiqxv5uq	468	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	469	1	Valerie	Valerie	NNP
work_wnugj6km6bec5aado4tiqxv5uq	469	2	Braithwaite	Braithwaite	NNP
work_wnugj6km6bec5aado4tiqxv5uq	469	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	469	4	Margaret	Margaret	NNP
work_wnugj6km6bec5aado4tiqxv5uq	469	5	Levi	Levi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	469	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	469	7	77–101	77–101	CD
work_wnugj6km6bec5aado4tiqxv5uq	469	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	470	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	470	2	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	470	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	470	4	Russell	Russell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	470	5	Sage	Sage	NNP
work_wnugj6km6bec5aado4tiqxv5uq	470	6	Foundation	Foundation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	470	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	471	1	Mayshar	Mayshar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	471	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	471	3	Joram	Joram	NNP
work_wnugj6km6bec5aado4tiqxv5uq	471	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	472	1	1991	1991	CD
work_wnugj6km6bec5aado4tiqxv5uq	472	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	473	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	473	2	Taxation	taxation	NN
work_wnugj6km6bec5aado4tiqxv5uq	473	3	with	with	IN
work_wnugj6km6bec5aado4tiqxv5uq	473	4	Costly	Costly	NNP
work_wnugj6km6bec5aado4tiqxv5uq	473	5	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	473	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	473	7	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	473	8	Scandinavian	Scandinavian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	473	9	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	473	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	473	11	Econom-	Econom-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	473	12	ics	ics	NN
work_wnugj6km6bec5aado4tiqxv5uq	473	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	473	14	93(1	93(1	NN
work_wnugj6km6bec5aado4tiqxv5uq	473	15	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	473	16	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	473	17	75	75	CD
work_wnugj6km6bec5aado4tiqxv5uq	473	18	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	473	19	88	88	CD
work_wnugj6km6bec5aado4tiqxv5uq	473	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	474	1	Mummert	Mummert	NNP
work_wnugj6km6bec5aado4tiqxv5uq	474	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	474	3	Annette	Annette	NNP
work_wnugj6km6bec5aado4tiqxv5uq	474	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	474	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	474	6	Friedrich	Friedrich	NNP
work_wnugj6km6bec5aado4tiqxv5uq	474	7	Schneider	Schneider	NNP
work_wnugj6km6bec5aado4tiqxv5uq	474	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	475	1	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	475	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	476	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	476	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	476	3	German	german	JJ
work_wnugj6km6bec5aado4tiqxv5uq	476	4	Shadow	Shadow	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	5	Economy	Economy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	476	7	Parted	part	VBN
work_wnugj6km6bec5aado4tiqxv5uq	476	8	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	476	9	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	476	10	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	11	Germany	Germany	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	12	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	476	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	476	14	Finanzarchiv	finanzarchiv	NN
work_wnugj6km6bec5aado4tiqxv5uq	476	15	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	476	16	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	17	Finance	Finance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	18	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	476	20	July	July	NNP
work_wnugj6km6bec5aado4tiqxv5uq	476	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	476	22	58(3	58(3	NN
work_wnugj6km6bec5aado4tiqxv5uq	476	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	476	24	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	476	25	286	286	CD
work_wnugj6km6bec5aado4tiqxv5uq	476	26	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	476	27	316	316	CD
work_wnugj6km6bec5aado4tiqxv5uq	476	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	477	1	O’Donnell	O’Donnell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	477	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	477	3	Gus	Gus	NNP
work_wnugj6km6bec5aado4tiqxv5uq	477	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	478	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	478	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	478	3	Financing	Financing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	478	4	Britain	Britain	NNP
work_wnugj6km6bec5aado4tiqxv5uq	478	5	’s	’s	,
work_wnugj6km6bec5aado4tiqxv5uq	478	6	Fu-	Fu-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	478	7	ture	ture	NN
work_wnugj6km6bec5aado4tiqxv5uq	478	8	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	478	9	Review	review	NN
work_wnugj6km6bec5aado4tiqxv5uq	478	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	478	11	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	478	12	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	478	13	Departments	Departments	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	478	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	479	1	Presented	present	VBN
work_wnugj6km6bec5aado4tiqxv5uq	479	2	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	479	3	Parliament	Parliament	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	4	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	479	5	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	479	6	Chancellor	Chancellor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	479	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	479	9	Ex-	Ex-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	10	chequer	chequer	NN
work_wnugj6km6bec5aado4tiqxv5uq	479	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	479	12	Command	Command	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	479	14	Her	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	479	15	Majesty	Majesty	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	479	17	HM	HM	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	18	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	479	19	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	480	1	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	480	2	17	17	CD
work_wnugj6km6bec5aado4tiqxv5uq	480	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	481	1	CM	CM	NNP
work_wnugj6km6bec5aado4tiqxv5uq	481	2	6163.http://www	6163.http://www	CD
work_wnugj6km6bec5aado4tiqxv5uq	481	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	482	1	hmtreasury.gov.uk/budget/budget_04/associated	hmtreasury.gov.uk/budget/budget_04/associate	VBN
work_wnugj6km6bec5aado4tiqxv5uq	482	2	_	_	NNP
work_wnugj6km6bec5aado4tiqxv5uq	482	3	documents	document	NNS
work_wnugj6km6bec5aado4tiqxv5uq	482	4	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	482	5	bud_bud	bud_bud	NNS
work_wnugj6km6bec5aado4tiqxv5uq	482	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	483	1	Oldman	Oldman	NNP
work_wnugj6km6bec5aado4tiqxv5uq	483	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	483	3	Oliver	Oliver	NNP
work_wnugj6km6bec5aado4tiqxv5uq	483	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	483	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	483	6	LaVerne	LaVerne	NNP
work_wnugj6km6bec5aado4tiqxv5uq	483	7	Woods	Woods	NNP
work_wnugj6km6bec5aado4tiqxv5uq	483	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	484	1	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	484	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	485	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	485	2	Would	Would	MD
work_wnugj6km6bec5aado4tiqxv5uq	485	3	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	485	4	Value	Value	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	5	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	485	6	Added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	485	7	System	System	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	8	Relieve	Relieve	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	10	Com-	Com-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	11	pliance	pliance	NN
work_wnugj6km6bec5aado4tiqxv5uq	485	12	Problems	problem	NNS
work_wnugj6km6bec5aado4tiqxv5uq	485	13	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	485	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	485	15	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	485	16	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	17	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	18	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	19	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	485	20	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	485	21	Report	Report	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	22	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	485	23	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	485	24	ABA	ABA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	25	Section	Section	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	26	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	485	27	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	28	Invitational	Invitational	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	29	Conference	Conference	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	30	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	485	31	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	32	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	33	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	485	34	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	486	1	Chicago	Chicago	NNP
work_wnugj6km6bec5aado4tiqxv5uq	486	2	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	486	3	American	American	NNP
work_wnugj6km6bec5aado4tiqxv5uq	486	4	Bar	Bar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	486	5	Association	Association	NNP
work_wnugj6km6bec5aado4tiqxv5uq	486	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	487	1	Organisation	organisation	NN
work_wnugj6km6bec5aado4tiqxv5uq	487	2	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	487	3	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	487	4	Co	Co	NNP
work_wnugj6km6bec5aado4tiqxv5uq	487	5	-	-	NN
work_wnugj6km6bec5aado4tiqxv5uq	487	6	operation	operation	NN
work_wnugj6km6bec5aado4tiqxv5uq	487	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	487	8	Development	development	NN
work_wnugj6km6bec5aado4tiqxv5uq	487	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	488	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	488	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	489	1	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	2	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	489	4	OECD	OECD	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	5	Countries	Countries	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	489	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	489	7	Comparative	Comparative	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	8	Information	Information	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	9	Series	Series	NNP
work_wnugj6km6bec5aado4tiqxv5uq	489	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	490	1	Centre	Centre	NNP
work_wnugj6km6bec5aado4tiqxv5uq	490	2	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	490	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	490	4	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	490	5	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	490	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	491	1	Paris	Paris	NNP
work_wnugj6km6bec5aado4tiqxv5uq	491	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	491	3	France	France	NNP
work_wnugj6km6bec5aado4tiqxv5uq	491	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	492	1	Pedone	Pedone	NNP
work_wnugj6km6bec5aado4tiqxv5uq	492	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	492	3	Antonio	Antonio	NNP
work_wnugj6km6bec5aado4tiqxv5uq	492	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	493	1	1981	1981	CD
work_wnugj6km6bec5aado4tiqxv5uq	493	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	494	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	494	2	Italy	Italy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	494	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	494	4	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	494	5	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	494	6	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	494	7	Value	Value	NNP
work_wnugj6km6bec5aado4tiqxv5uq	494	8	Added	add	VBN
work_wnugj6km6bec5aado4tiqxv5uq	494	9	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	494	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	494	11	Lessons	lesson	NNS
work_wnugj6km6bec5aado4tiqxv5uq	494	12	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	494	13	Europe	Europe	NNP
work_wnugj6km6bec5aado4tiqxv5uq	494	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	494	15	ed	ed	NNP
work_wnugj6km6bec5aado4tiqxv5uq	494	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	495	1	Henry	Henry	NNP
work_wnugj6km6bec5aado4tiqxv5uq	495	2	J.	J.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	495	3	Aaron	Aaron	NNP
work_wnugj6km6bec5aado4tiqxv5uq	495	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	495	5	31	31	CD
work_wnugj6km6bec5aado4tiqxv5uq	495	6	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	495	7	42	42	CD
work_wnugj6km6bec5aado4tiqxv5uq	495	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	496	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	496	2	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	496	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	496	4	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	496	5	Brookings	Brookings	NNP
work_wnugj6km6bec5aado4tiqxv5uq	496	6	Institution	Institution	NNP
work_wnugj6km6bec5aado4tiqxv5uq	496	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	497	1	Petrick	Petrick	NNP
work_wnugj6km6bec5aado4tiqxv5uq	497	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	497	3	Kenneth	Kenneth	NNP
work_wnugj6km6bec5aado4tiqxv5uq	497	4	A.	A.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	498	1	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	498	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	499	1	Corporate	corporate	JJ
work_wnugj6km6bec5aado4tiqxv5uq	499	2	Profits	profit	NNS
work_wnugj6km6bec5aado4tiqxv5uq	499	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	499	4	Prof-	prof-	IN
work_wnugj6km6bec5aado4tiqxv5uq	499	5	its	-PRON-	PRP$
work_wnugj6km6bec5aado4tiqxv5uq	499	6	before	before	IN
work_wnugj6km6bec5aado4tiqxv5uq	499	7	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	499	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	499	9	Profits	Profits	NNP
work_wnugj6km6bec5aado4tiqxv5uq	499	10	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	499	11	Liability	Liability	NNP
work_wnugj6km6bec5aado4tiqxv5uq	499	12	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	499	13	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	499	14	Dividends	dividend	NNS
work_wnugj6km6bec5aado4tiqxv5uq	499	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	500	1	Methodology	methodology	NN
work_wnugj6km6bec5aado4tiqxv5uq	500	2	paper	paper	NN
work_wnugj6km6bec5aado4tiqxv5uq	500	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	500	4	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	5	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	500	7	Com-	Com-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	8	merce	merce	NN
work_wnugj6km6bec5aado4tiqxv5uq	500	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	500	10	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	500	12	Statistics	Statistics	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	500	13	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	500	15	Bureau	Bureau	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	16	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	500	17	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	18	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	500	20	September	September	NNP
work_wnugj6km6bec5aado4tiqxv5uq	500	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	501	1	http://bea.gov/bea/ARTICLES/NATIONAL/	http://bea.gov/bea/ARTICLES/NATIONAL/	NNP
work_wnugj6km6bec5aado4tiqxv5uq	501	2	NIPA	NIPA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	501	3	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	501	4	Methpap	Methpap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	501	5	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	501	6	methpap2.pdf	methpap2.pdf	NNP
work_wnugj6km6bec5aado4tiqxv5uq	501	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	502	1	Pissarides	Pissarides	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	502	3	Christopher	Christopher	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	4	A.	A.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	502	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	502	7	Guglielmo	Guglielmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	8	We-	We-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	9	ber	ber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	502	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	503	1	1989	1989	CD
work_wnugj6km6bec5aado4tiqxv5uq	503	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	504	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	504	2	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	504	3	Expenditure	Expenditure	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	504	5	Based	base	VBN
work_wnugj6km6bec5aado4tiqxv5uq	504	6	Estimate	Estimate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	7	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	504	8	Britain	Britain	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	9	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	504	10	Black	Black	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	11	Economy	Economy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	504	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	504	14	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	15	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	504	16	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	17	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	504	19	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	504	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	504	21	39(1	39(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	504	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	504	23	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	504	24	17–32	17–32	LS
work_wnugj6km6bec5aado4tiqxv5uq	504	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	505	1	President	President	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	2	’s	’s	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	3	Advisory	Advisory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	4	Panel	Panel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	5	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	505	6	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	8	Re-	Re-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	505	9	form	form	NN
work_wnugj6km6bec5aado4tiqxv5uq	505	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	506	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	506	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	507	1	Simple	simple	JJ
work_wnugj6km6bec5aado4tiqxv5uq	507	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	507	3	Fair	Fair	NNP
work_wnugj6km6bec5aado4tiqxv5uq	507	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	507	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	507	6	Pro	pro	JJ
work_wnugj6km6bec5aado4tiqxv5uq	507	7	-	-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	507	8	Growth	growth	NN
work_wnugj6km6bec5aado4tiqxv5uq	507	9	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	507	10	Proposals	proposal	NNS
work_wnugj6km6bec5aado4tiqxv5uq	507	11	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	507	12	Fix	Fix	NNP
work_wnugj6km6bec5aado4tiqxv5uq	507	13	America	America	NNP
work_wnugj6km6bec5aado4tiqxv5uq	507	14	’s	’s	POS
work_wnugj6km6bec5aado4tiqxv5uq	507	15	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	507	16	System	System	NNP
work_wnugj6km6bec5aado4tiqxv5uq	507	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	508	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	508	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	508	5	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	6	Government	Government	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	7	Printing	Printing	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	8	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	508	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	509	1	Rice	Rice	NNP
work_wnugj6km6bec5aado4tiqxv5uq	509	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	509	3	Eric	Eric	NNP
work_wnugj6km6bec5aado4tiqxv5uq	509	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	510	1	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	510	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	511	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	511	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	511	3	Corporate	Corporate	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	4	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	5	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	511	7	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	511	8	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	511	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	10	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	11	by	by	IN
work_wnugj6km6bec5aado4tiqxv5uq	511	12	Small	Small	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	13	Corpora-	Corpora-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	14	tions	tion	NNS
work_wnugj6km6bec5aado4tiqxv5uq	511	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	511	16	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	511	17	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	511	18	Why	why	WRB
work_wnugj6km6bec5aado4tiqxv5uq	511	19	People	People	NNS
work_wnugj6km6bec5aado4tiqxv5uq	511	20	Pay	pay	VB
work_wnugj6km6bec5aado4tiqxv5uq	511	21	Taxes	Taxes	NNP
work_wnugj6km6bec5aado4tiqxv5uq	511	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	511	23	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	511	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	512	1	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	512	2	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	512	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	512	4	125	125	CD
work_wnugj6km6bec5aado4tiqxv5uq	512	5	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	512	6	61	61	CD
work_wnugj6km6bec5aado4tiqxv5uq	512	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	513	1	Ann	Ann	NNP
work_wnugj6km6bec5aado4tiqxv5uq	513	2	Arbor	Arbor	NNP
work_wnugj6km6bec5aado4tiqxv5uq	513	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	513	4	University	University	NNP
work_wnugj6km6bec5aado4tiqxv5uq	513	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	513	6	Michigan	Michigan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	513	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	514	1	Sandmo	Sandmo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	514	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	514	3	Agnar	Agnar	NNP
work_wnugj6km6bec5aado4tiqxv5uq	514	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	515	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	515	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	516	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	516	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	516	3	Theory	Theory	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	516	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	6	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	516	8	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	516	9	Retrospective	Retrospective	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	10	View	View	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	516	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	516	13	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	14	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	516	17	December	December	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	516	19	58(4	58(4	CD
work_wnugj6km6bec5aado4tiqxv5uq	516	20	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	516	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	516	22	pp	pp	NNP
work_wnugj6km6bec5aado4tiqxv5uq	516	23	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	517	1	643	643	CD
work_wnugj6km6bec5aado4tiqxv5uq	517	2	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	517	3	63	63	CD
work_wnugj6km6bec5aado4tiqxv5uq	517	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	518	1	Scholz	Scholz	NNP
work_wnugj6km6bec5aado4tiqxv5uq	518	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	518	3	John	John	NNP
work_wnugj6km6bec5aado4tiqxv5uq	518	4	T.	T.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	518	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	518	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	518	7	Mark	Mark	NNP
work_wnugj6km6bec5aado4tiqxv5uq	518	8	Lubell	Lubell	NNP
work_wnugj6km6bec5aado4tiqxv5uq	518	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	519	1	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	519	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	520	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	520	2	Co-	co-	JJ
work_wnugj6km6bec5aado4tiqxv5uq	520	3	operation	operation	NN
work_wnugj6km6bec5aado4tiqxv5uq	520	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	520	5	Reciprocity	reciprocity	NN
work_wnugj6km6bec5aado4tiqxv5uq	520	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	520	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	520	8	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	520	9	Collective	Collective	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	10	Ac-	Ac-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	11	tion	tion	NN
work_wnugj6km6bec5aado4tiqxv5uq	520	12	Heuristic	heuristic	JJ
work_wnugj6km6bec5aado4tiqxv5uq	520	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	520	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	520	15	American	American	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	16	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	520	18	Political	Political	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	19	Sci-	Sci-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	20	ence	ence	NN
work_wnugj6km6bec5aado4tiqxv5uq	520	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	520	22	January	January	NNP
work_wnugj6km6bec5aado4tiqxv5uq	520	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	520	24	45(1	45(1	NN
work_wnugj6km6bec5aado4tiqxv5uq	520	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	520	26	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	520	27	160	160	CD
work_wnugj6km6bec5aado4tiqxv5uq	520	28	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	520	29	78	78	CD
work_wnugj6km6bec5aado4tiqxv5uq	520	30	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	521	1	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	2	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	3	47	47	CD
work_wnugj6km6bec5aado4tiqxv5uq	521	4	http://www.ingentaconnect.com/content/external-references?article=0023-5962()57:2L.237[aid=7708463	http://www.ingentaconnect.com/content/external-references?article=0023-5962()57:2l.237[aid=7708463	CD
work_wnugj6km6bec5aado4tiqxv5uq	521	5	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	521	6	http://www.ingentaconnect.com/content/external-references?article=0023-5962()57:2L.237[aid=7708463	http://www.ingentaconnect.com/content/external-references?article=0023-5962()57:2L.237[aid=7708463	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	7	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	521	8	http://bea.gov/bea/ARTICLES/NATIONAL/NIPA/Methpap/methpap2.pdf	http://bea.gov/bea/ARTICLES/NATIONAL/NIPA/Methpap/methpap2.pdf	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	9	http://bea.gov/bea/ARTICLES/NATIONAL/NIPA/Methpap/methpap2.pdf	http://bea.gov/bea/ARTICLES/NATIONAL/NIPA/Methpap/methpap2.pdf	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	10	http://www.hmtreasury.gov.uk/budget/budget_04/associated	http://www.hmtreasury.gov.uk/budget/budget_04/associated	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	11	_	_	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	12	documents	document	NNS
work_wnugj6km6bec5aado4tiqxv5uq	521	13	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	521	14	bud_bud	bud_bud	NFP
work_wnugj6km6bec5aado4tiqxv5uq	521	15	http://www.hmtreasury.gov.uk/budget/budget_04/associated	http://www.hmtreasury.gov.uk/budget/budget_04/associated	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	16	_	_	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	17	documents	document	NNS
work_wnugj6km6bec5aado4tiqxv5uq	521	18	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	521	19	bud_bud	bud_bud	NFP
work_wnugj6km6bec5aado4tiqxv5uq	521	20	http://www.hmtreasury.gov.uk/budget/budget_04/associated	http://www.hmtreasury.gov.uk/budget/budget_04/associated	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	21	_	_	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	22	documents	document	NNS
work_wnugj6km6bec5aado4tiqxv5uq	521	23	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	521	24	bud_bud	bud_bud	``
work_wnugj6km6bec5aado4tiqxv5uq	521	25	Silvani	Silvani	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	521	27	Carlos	Carlos	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	28	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	521	29	John	John	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	30	Brondolo	Brondolo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	521	31	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	522	1	1993	1993	CD
work_wnugj6km6bec5aado4tiqxv5uq	522	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	523	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	523	2	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	523	3	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	523	5	VAT	VAT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	6	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	523	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	523	9	International	International	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	10	Monetary	Monetary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	11	Fund	Fund	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	12	Fiscal	Fiscal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	13	Affairs	Affairs	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	523	14	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	15	mimeo	mimeo	NN
work_wnugj6km6bec5aado4tiqxv5uq	523	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	523	17	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	523	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	524	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	524	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	524	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	524	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	525	1	1998	1998	CD
work_wnugj6km6bec5aado4tiqxv5uq	525	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	526	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	526	2	Methodological	Methodological	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	3	Issues	Issues	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	526	4	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	526	5	Measuring	Measuring	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	526	7	Interpreting	Interpreting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	8	Taxable	Taxable	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	9	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	10	Elasticities	Elasticities	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	526	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	526	12	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	526	13	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	14	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	15	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	526	17	December	December	NNP
work_wnugj6km6bec5aado4tiqxv5uq	526	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	526	19	51(4	51(4	CD
work_wnugj6km6bec5aado4tiqxv5uq	526	20	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	526	21	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	526	22	773	773	CD
work_wnugj6km6bec5aado4tiqxv5uq	526	23	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	526	24	88	88	CD
work_wnugj6km6bec5aado4tiqxv5uq	526	25	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	527	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	527	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	527	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	527	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	528	1	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	528	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	529	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	529	2	Trust	trust	VB
work_wnugj6km6bec5aado4tiqxv5uq	529	3	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	529	4	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	5	Fi-	Fi-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	6	nance	nance	NN
work_wnugj6km6bec5aado4tiqxv5uq	529	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	529	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	529	9	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	529	10	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	11	Finance	Finance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	529	13	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	14	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	15	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	529	16	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	529	17	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	18	Century	Century	NNP
work_wnugj6km6bec5aado4tiqxv5uq	529	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	529	20	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	529	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	530	1	Sijbren	Sijbren	NNP
work_wnugj6km6bec5aado4tiqxv5uq	530	2	Cnossen	Cnossen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	530	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	530	4	Hans-	Hans-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	530	5	Werner	Werner	NNP
work_wnugj6km6bec5aado4tiqxv5uq	530	6	Sinn	Sinn	NNP
work_wnugj6km6bec5aado4tiqxv5uq	530	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	530	8	49	49	CD
work_wnugj6km6bec5aado4tiqxv5uq	530	9	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	530	10	88	88	CD
work_wnugj6km6bec5aado4tiqxv5uq	530	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	531	1	Cambridge	Cambridge	NNP
work_wnugj6km6bec5aado4tiqxv5uq	531	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	531	3	MA	MA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	531	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	531	5	MIT	MIT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	531	6	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	531	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	532	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	532	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	532	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	532	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	533	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	533	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	534	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	534	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	534	3	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	534	5	Cor-	Cor-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	6	porate	porate	NN
work_wnugj6km6bec5aado4tiqxv5uq	534	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	8	Selfishness	Selfishness	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	534	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	534	11	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	12	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	13	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	534	15	December	December	NNP
work_wnugj6km6bec5aado4tiqxv5uq	534	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	534	17	57(4	57(4	CD
work_wnugj6km6bec5aado4tiqxv5uq	534	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	534	19	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	534	20	877–99	877–99	CD
work_wnugj6km6bec5aado4tiqxv5uq	534	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	535	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	535	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	535	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	535	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	536	1	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	536	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	537	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	537	2	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	537	4	Big	Big	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	5	Brother	brother	NN
work_wnugj6km6bec5aado4tiqxv5uq	537	6	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	537	7	Information	information	NN
work_wnugj6km6bec5aado4tiqxv5uq	537	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	537	9	Personalization	personalization	NN
work_wnugj6km6bec5aado4tiqxv5uq	537	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	537	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	537	12	Privacy	privacy	NN
work_wnugj6km6bec5aado4tiqxv5uq	537	13	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	537	14	21st	21st	JJ
work_wnugj6km6bec5aado4tiqxv5uq	537	15	Century	Century	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	16	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	17	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	537	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	537	20	Fiscal	Fiscal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	21	Studies	Studies	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	537	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	537	23	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	537	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	537	25	27(1	27(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	537	26	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	537	27	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	537	28	1–15	1–15	CD
work_wnugj6km6bec5aado4tiqxv5uq	537	29	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	538	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	538	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	538	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	538	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	538	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	538	6	Jon	Jon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	538	7	Bakija	Bakija	NNP
work_wnugj6km6bec5aado4tiqxv5uq	538	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	539	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	539	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	540	1	Taxing	tax	VBG
work_wnugj6km6bec5aado4tiqxv5uq	540	2	Ourselves	-PRON-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	540	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	540	4	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	540	5	Citizen	Citizen	NNP
work_wnugj6km6bec5aado4tiqxv5uq	540	6	’s	’s	,
work_wnugj6km6bec5aado4tiqxv5uq	540	7	Guide	Guide	NNP
work_wnugj6km6bec5aado4tiqxv5uq	540	8	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	540	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	540	10	Debate	debate	NN
work_wnugj6km6bec5aado4tiqxv5uq	540	11	over	over	IN
work_wnugj6km6bec5aado4tiqxv5uq	540	12	Taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	540	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	541	1	3rd	3rd	NNP
work_wnugj6km6bec5aado4tiqxv5uq	541	2	ed	ed	NNP
work_wnugj6km6bec5aado4tiqxv5uq	541	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	542	1	Cambridge	Cambridge	NNP
work_wnugj6km6bec5aado4tiqxv5uq	542	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	542	3	MA	MA	NNP
work_wnugj6km6bec5aado4tiqxv5uq	542	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	542	5	MIT	MIT	NNP
work_wnugj6km6bec5aado4tiqxv5uq	542	6	Press	Press	NNP
work_wnugj6km6bec5aado4tiqxv5uq	542	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	543	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	543	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	543	5	Marsha	Marsha	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	6	Blumenthal	Blumenthal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	543	8	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	543	9	Charles	Charles	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	10	Christian	Christian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	543	11	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	544	1	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	544	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	545	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	545	2	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	3	Response	Response	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	4	to	to	IN
work_wnugj6km6bec5aado4tiqxv5uq	545	5	an	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	545	6	Increased	increased	JJ
work_wnugj6km6bec5aado4tiqxv5uq	545	7	Probability	Probability	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	545	9	Audit	Audit	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	545	11	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	545	12	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	545	13	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	545	14	Controlled	control	VBN
work_wnugj6km6bec5aado4tiqxv5uq	545	15	Experiment	Experiment	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	16	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	545	17	Minnesota	Minnesota	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	545	19	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	545	20	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	21	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	545	22	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	23	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	24	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	545	25	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	545	26	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	545	27	79(3	79(3	NN
work_wnugj6km6bec5aado4tiqxv5uq	545	28	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	545	29	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	545	30	455	455	CD
work_wnugj6km6bec5aado4tiqxv5uq	545	31	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	545	32	83	83	CD
work_wnugj6km6bec5aado4tiqxv5uq	545	33	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	546	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	546	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	546	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	546	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	546	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	546	6	Shlomo	Shlomo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	546	7	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	546	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	547	1	1987	1987	CD
work_wnugj6km6bec5aado4tiqxv5uq	547	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	548	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	548	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	548	3	Optimal	Optimal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	4	Size	Size	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	548	6	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	548	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	8	Collection	Collection	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	9	Agency	Agency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	548	11	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	548	12	Scandinavian	Scandinavian	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	13	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	14	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	548	15	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	548	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	548	17	89(2	89(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	548	18	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	548	19	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	548	20	25–34	25–34	CD
work_wnugj6km6bec5aado4tiqxv5uq	548	21	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	549	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	549	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	549	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	549	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	549	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	549	6	Shlomo	Shlomo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	549	7	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	549	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	550	1	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	550	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	551	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	551	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	551	3	Cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	551	4	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	551	5	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	6	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	551	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	551	8	Marginal	Marginal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	9	Effi-	Effi-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	10	ciency	ciency	NN
work_wnugj6km6bec5aado4tiqxv5uq	551	11	Cost	cost	NN
work_wnugj6km6bec5aado4tiqxv5uq	551	12	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	551	13	Funds	fund	NNS
work_wnugj6km6bec5aado4tiqxv5uq	551	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	551	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	551	16	International	International	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	17	Monetary	Monetary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	18	Fund	Fund	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	19	Staff	Staff	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	20	Papers	Papers	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	551	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	551	22	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	551	23	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	551	24	43(1	43(1	CD
work_wnugj6km6bec5aado4tiqxv5uq	551	25	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	551	26	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	551	27	172–98	172–98	CD
work_wnugj6km6bec5aado4tiqxv5uq	551	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	552	1	Slemrod	Slemrod	NNP
work_wnugj6km6bec5aado4tiqxv5uq	552	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	552	3	Joel	Joel	NNP
work_wnugj6km6bec5aado4tiqxv5uq	552	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	552	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	552	6	Shlomo	Shlomo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	552	7	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	552	8	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	553	1	2002	2002	CD
work_wnugj6km6bec5aado4tiqxv5uq	553	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	554	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	554	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	3	Avoidance	Avoidance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	554	5	Evasion	Evasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	554	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	554	8	Administration	Administration	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	554	10	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	554	11	In	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	554	12	Handbook	Handbook	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	554	14	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	15	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	554	16	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	554	17	ed	ed	NN
work_wnugj6km6bec5aado4tiqxv5uq	554	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	555	1	Alan	Alan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	2	J.	J.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	3	Auer-	Auer-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	4	bach	bach	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	5	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	555	6	Martin	Martin	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	7	S.	S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	8	Feldstein	Feldstein	NNP
work_wnugj6km6bec5aado4tiqxv5uq	555	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	556	1	Volume	volume	NN
work_wnugj6km6bec5aado4tiqxv5uq	556	2	3	3	CD
work_wnugj6km6bec5aado4tiqxv5uq	556	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	556	4	pp	pp	NNP
work_wnugj6km6bec5aado4tiqxv5uq	556	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	557	1	1423–70	1423–70	LS
work_wnugj6km6bec5aado4tiqxv5uq	557	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	558	1	Amsterdam	Amsterdam	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	2	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	558	3	Elsevier	Elsevier	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	4	B.V.	B.V.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	5	Spicer	Spicer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	558	7	Michael	Michael	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	8	W.	W.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	558	10	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	558	11	Lee	Lee	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	12	A.	A.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	13	Becker	Becker	NNP
work_wnugj6km6bec5aado4tiqxv5uq	558	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	559	1	1980	1980	CD
work_wnugj6km6bec5aado4tiqxv5uq	559	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	560	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	560	2	Fiscal	fiscal	JJ
work_wnugj6km6bec5aado4tiqxv5uq	560	3	Inequity	Inequity	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	560	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	6	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	560	7	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	560	8	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	560	9	Experimen-	Experimen-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	10	tal	tal	NN
work_wnugj6km6bec5aado4tiqxv5uq	560	11	Approach	Approach	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	560	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	560	14	National	National	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	15	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	16	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	17	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	560	18	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	560	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	560	20	33(2	33(2	JJ
work_wnugj6km6bec5aado4tiqxv5uq	560	21	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	560	22	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	560	23	171–75	171–75	CD
work_wnugj6km6bec5aado4tiqxv5uq	560	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	561	1	Swedish	Swedish	NNP
work_wnugj6km6bec5aado4tiqxv5uq	561	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	561	3	Agency	Agency	NNP
work_wnugj6km6bec5aado4tiqxv5uq	561	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	562	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	562	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	563	1	Taxes	taxis	NNS
work_wnugj6km6bec5aado4tiqxv5uq	563	2	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	563	3	Sweden	Sweden	NNP
work_wnugj6km6bec5aado4tiqxv5uq	563	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	564	1	Solna	Solna	NNP
work_wnugj6km6bec5aado4tiqxv5uq	564	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	564	3	Sweden	Sweden	NNP
work_wnugj6km6bec5aado4tiqxv5uq	564	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	565	1	Tait	Tait	NNP
work_wnugj6km6bec5aado4tiqxv5uq	565	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	565	3	Alan	Alan	NNP
work_wnugj6km6bec5aado4tiqxv5uq	565	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	566	1	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	566	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	567	1	Value	Value	NNP
work_wnugj6km6bec5aado4tiqxv5uq	567	2	Added	Added	NNP
work_wnugj6km6bec5aado4tiqxv5uq	567	3	Tax	tax	NN
work_wnugj6km6bec5aado4tiqxv5uq	567	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	567	5	International	International	NNP
work_wnugj6km6bec5aado4tiqxv5uq	567	6	Practice	Practice	NNP
work_wnugj6km6bec5aado4tiqxv5uq	567	7	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	567	8	Problems	Problems	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	567	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	568	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	568	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	568	5	Interna-	Interna-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	6	tional	tional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	568	7	Monetary	Monetary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	8	Fund	Fund	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	9	Tanzi	Tanzi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	568	11	Vito	Vito	NNP
work_wnugj6km6bec5aado4tiqxv5uq	568	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	569	1	1980	1980	CD
work_wnugj6km6bec5aado4tiqxv5uq	569	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	570	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	570	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	570	3	Underground	Underground	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	4	Econ-	Econ-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	5	omy	omy	NN
work_wnugj6km6bec5aado4tiqxv5uq	570	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	570	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	570	8	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	9	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	570	11	Estimates	estimate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	570	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	570	13	Impli-	Impli-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	14	cations	cation	NNS
work_wnugj6km6bec5aado4tiqxv5uq	570	15	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	570	16	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	570	17	Banco	Banco	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	18	Nazionale	Nazionale	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	19	del	del	FW
work_wnugj6km6bec5aado4tiqxv5uq	570	20	Lavoro	Lavoro	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	21	Quarterly	Quarterly	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	22	Re-	Re-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	570	23	view	view	NN
work_wnugj6km6bec5aado4tiqxv5uq	570	24	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	571	1	December	December	NNP
work_wnugj6km6bec5aado4tiqxv5uq	571	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	571	3	135(2	135(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	571	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	571	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	571	6	427–53	427–53	CD
work_wnugj6km6bec5aado4tiqxv5uq	571	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	572	1	Tanzi	Tanzi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	572	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	572	3	Vito	Vito	NNP
work_wnugj6km6bec5aado4tiqxv5uq	572	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	573	1	1983	1983	CD
work_wnugj6km6bec5aado4tiqxv5uq	573	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	574	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	574	2	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	574	3	Underground	Underground	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	4	Econ-	Econ-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	5	omy	omy	NN
work_wnugj6km6bec5aado4tiqxv5uq	574	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	574	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	574	8	United	United	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	9	States	States	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	10	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	574	11	Annual	Annual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	12	Estimates	Estimates	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	574	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	574	14	1930	1930	CD
work_wnugj6km6bec5aado4tiqxv5uq	574	15	-	-	SYM
work_wnugj6km6bec5aado4tiqxv5uq	574	16	80	80	CD
work_wnugj6km6bec5aado4tiqxv5uq	574	17	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	574	18	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	574	19	IMF	IMF	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	20	Staff	Staff	NNP
work_wnugj6km6bec5aado4tiqxv5uq	574	21	Papers	Papers	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	574	22	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	575	1	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	575	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	575	3	30(2	30(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	575	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	575	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	575	6	283–305	283–305	CD
work_wnugj6km6bec5aado4tiqxv5uq	575	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	576	1	Tanzi	Tanzi	NNP
work_wnugj6km6bec5aado4tiqxv5uq	576	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	576	3	Vito	Vito	NNP
work_wnugj6km6bec5aado4tiqxv5uq	576	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	577	1	1999	1999	CD
work_wnugj6km6bec5aado4tiqxv5uq	577	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	578	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	578	2	Uses	Uses	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	578	3	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	578	4	Abuses	Abuses	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	578	5	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	578	6	Esti-	Esti-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	7	mates	mate	NNS
work_wnugj6km6bec5aado4tiqxv5uq	578	8	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	578	9	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	578	10	Underground	Underground	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	11	Economy	Economy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	578	13	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	578	14	The	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	578	15	Eco-	Eco-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	16	nomic	nomic	NN
work_wnugj6km6bec5aado4tiqxv5uq	578	17	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	18	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	578	19	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	578	21	109(456	109(456	CD
work_wnugj6km6bec5aado4tiqxv5uq	578	22	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	578	23	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	578	24	F338	F338	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	25	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	578	26	F347	F347	NNP
work_wnugj6km6bec5aado4tiqxv5uq	578	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	579	1	Torgler	Torgler	NNP
work_wnugj6km6bec5aado4tiqxv5uq	579	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	579	3	Benno	Benno	NNP
work_wnugj6km6bec5aado4tiqxv5uq	579	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	580	1	2003	2003	CD
work_wnugj6km6bec5aado4tiqxv5uq	580	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	581	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	581	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	3	Morale	Morale	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	581	5	Rule	Rule	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	6	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	581	7	Gov-	Gov-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	8	erned	erne	VBD
work_wnugj6km6bec5aado4tiqxv5uq	581	9	Behaviour	Behaviour	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	581	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	581	12	Trust	Trust	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	581	14	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	581	15	Constitutional	constitutional	JJ
work_wnugj6km6bec5aado4tiqxv5uq	581	16	Polit-	Polit-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	17	ical	ical	JJ
work_wnugj6km6bec5aado4tiqxv5uq	581	18	Economy	Economy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	19	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	581	20	June	June	NNP
work_wnugj6km6bec5aado4tiqxv5uq	581	21	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	581	22	14(2	14(2	CD
work_wnugj6km6bec5aado4tiqxv5uq	581	23	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	581	24	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	581	25	119	119	CD
work_wnugj6km6bec5aado4tiqxv5uq	581	26	–	–	:
work_wnugj6km6bec5aado4tiqxv5uq	581	27	140	140	CD
work_wnugj6km6bec5aado4tiqxv5uq	581	28	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	582	1	Torgler	Torgler	NNP
work_wnugj6km6bec5aado4tiqxv5uq	582	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	582	3	Benno	Benno	NNP
work_wnugj6km6bec5aado4tiqxv5uq	582	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	583	1	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	583	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	584	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	584	2	Moral	moral	JJ
work_wnugj6km6bec5aado4tiqxv5uq	584	3	Suasion	Suasion	NNP
work_wnugj6km6bec5aado4tiqxv5uq	584	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	584	5	An	an	DT
work_wnugj6km6bec5aado4tiqxv5uq	584	6	Al-	Al-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	584	7	ternative	ternative	JJ
work_wnugj6km6bec5aado4tiqxv5uq	584	8	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	584	9	Policy	Policy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	584	10	Strategy	Strategy	NNP
work_wnugj6km6bec5aado4tiqxv5uq	584	11	?	?	.
work_wnugj6km6bec5aado4tiqxv5uq	585	1	Evidence	evidence	NN
work_wnugj6km6bec5aado4tiqxv5uq	585	2	from	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	585	3	a	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	585	4	Controlled	Controlled	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	5	Field	Field	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	6	Experiment	Experiment	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	585	8	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	585	9	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	10	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	585	11	Gov-	Gov-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	12	ernance	ernance	NN
work_wnugj6km6bec5aado4tiqxv5uq	585	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	585	14	November	November	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	585	16	5(3	5(3	NNP
work_wnugj6km6bec5aado4tiqxv5uq	585	17	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	585	18	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	585	19	235–53	235–53	CD
work_wnugj6km6bec5aado4tiqxv5uq	585	20	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	586	1	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	586	2	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	586	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	586	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	586	5	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	586	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	587	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	587	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	587	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	587	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	588	1	1996	1996	CD
work_wnugj6km6bec5aado4tiqxv5uq	588	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	589	1	Federal	Federal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	2	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	3	Compliance	Compliance	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	4	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	5	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	589	6	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	7	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	8	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	9	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	10	Estimates	Estimates	NNP
work_wnugj6km6bec5aado4tiqxv5uq	589	11	for	for	IN
work_wnugj6km6bec5aado4tiqxv5uq	589	12	1985	1985	CD
work_wnugj6km6bec5aado4tiqxv5uq	589	13	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	589	14	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	589	15	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	589	16	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	589	17	1992	1992	CD
work_wnugj6km6bec5aado4tiqxv5uq	589	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	590	1	Pub	pub	RB
work_wnugj6km6bec5aado4tiqxv5uq	590	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	591	1	1415	1415	CD
work_wnugj6km6bec5aado4tiqxv5uq	591	2	(	(	-LRB-
work_wnugj6km6bec5aado4tiqxv5uq	591	3	rev	rev	NNP
work_wnugj6km6bec5aado4tiqxv5uq	591	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	592	1	4	4	CD
work_wnugj6km6bec5aado4tiqxv5uq	592	2	-	-	SYM
work_wnugj6km6bec5aado4tiqxv5uq	592	3	96	96	CD
work_wnugj6km6bec5aado4tiqxv5uq	592	4	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	592	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	592	6	April	April	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	7	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	592	8	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	592	10	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	11	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	12	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	13	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	592	14	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	592	15	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	592	16	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	593	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	593	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	593	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	593	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	594	1	2005a	2005a	CD
work_wnugj6km6bec5aado4tiqxv5uq	594	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	595	1	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	595	2	Data	Data	NNP
work_wnugj6km6bec5aado4tiqxv5uq	595	3	Book	Book	NNP
work_wnugj6km6bec5aado4tiqxv5uq	595	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	595	5	2004	2004	CD
work_wnugj6km6bec5aado4tiqxv5uq	595	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	596	1	Publication	publication	NN
work_wnugj6km6bec5aado4tiqxv5uq	596	2	55b	55b	CD
work_wnugj6km6bec5aado4tiqxv5uq	596	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	596	4	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	596	5	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	596	6	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	596	7	From	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	596	8	http://	http://	RB
work_wnugj6km6bec5aado4tiqxv5uq	596	9	www.irs.gov/taxstats/compliancestats/article/	www.irs.gov/taxstats/compliancestats/article/	VBN
work_wnugj6km6bec5aado4tiqxv5uq	596	10	0,,id	0,,id	.
work_wnugj6km6bec5aado4tiqxv5uq	596	11	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	596	12	97177,00.html	97177,00.html	CD
work_wnugj6km6bec5aado4tiqxv5uq	596	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	597	1	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	597	2	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	597	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	597	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	597	5	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	597	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	598	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	598	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	598	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	598	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	599	1	2005b	2005b	CD
work_wnugj6km6bec5aado4tiqxv5uq	599	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	600	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	600	2	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	600	3	Study	study	NN
work_wnugj6km6bec5aado4tiqxv5uq	600	4	Provides	provide	VBZ
work_wnugj6km6bec5aado4tiqxv5uq	600	5	Preliminary	Preliminary	NNP
work_wnugj6km6bec5aado4tiqxv5uq	600	6	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	600	7	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	600	8	Measure	measure	NN
work_wnugj6km6bec5aado4tiqxv5uq	600	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	601	1	IR-2005	IR-2005	NNP
work_wnugj6km6bec5aado4tiqxv5uq	601	2	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	601	3	38	38	CD
work_wnugj6km6bec5aado4tiqxv5uq	601	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	601	5	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	601	6	29	29	CD
work_wnugj6km6bec5aado4tiqxv5uq	601	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	602	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	602	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	602	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	602	4	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	602	5	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	602	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	602	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	602	8	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	602	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	603	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	603	2	Rev-	Rev-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	603	3	enue	enue	NN
work_wnugj6km6bec5aado4tiqxv5uq	603	4	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	603	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	604	1	2005c	2005c	LS
work_wnugj6km6bec5aado4tiqxv5uq	604	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	605	1	Preliminary	preliminary	JJ
work_wnugj6km6bec5aado4tiqxv5uq	605	2	Update	Update	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	605	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	605	5	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	6	Year	Year	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	7	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	605	8	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	9	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	10	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	11	Underreporting	Underreporting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	12	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	605	13	Estimates	Estimates	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	605	14	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	605	15	8	8	CD
work_wnugj6km6bec5aado4tiqxv5uq	605	16	–	–	SYM
work_wnugj6km6bec5aado4tiqxv5uq	605	17	16	16	CD
work_wnugj6km6bec5aado4tiqxv5uq	605	18	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	606	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	606	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	606	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	606	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	606	5	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	606	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	606	7	Research	Research	NNP
work_wnugj6km6bec5aado4tiqxv5uq	606	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	606	9	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	606	10	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	606	11	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	606	12	Statistics	statistic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	606	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	607	1	From	from	IN
work_wnugj6km6bec5aado4tiqxv5uq	607	2	http://	http://	RB
work_wnugj6km6bec5aado4tiqxv5uq	607	3	www.irs.gov/taxstats/compliancestats/article/	www.irs.gov/taxstats/compliancestats/article/	VBN
work_wnugj6km6bec5aado4tiqxv5uq	607	4	0,,id	0,,id	.
work_wnugj6km6bec5aado4tiqxv5uq	607	5	�	�	NNP
work_wnugj6km6bec5aado4tiqxv5uq	607	6	97177,00.html	97177,00.html	CD
work_wnugj6km6bec5aado4tiqxv5uq	607	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	608	1	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	608	2	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	608	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	608	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	608	5	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	608	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	609	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	609	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	609	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	609	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	610	1	2005d	2005d	CD
work_wnugj6km6bec5aado4tiqxv5uq	610	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	611	1	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	611	2	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	611	3	Facts	Facts	NNP
work_wnugj6km6bec5aado4tiqxv5uq	611	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	611	5	Fig-	Fig-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	611	6	ures	ure	NNS
work_wnugj6km6bec5aado4tiqxv5uq	611	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	612	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	612	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	612	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	612	4	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	612	5	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	612	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	612	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	612	8	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	612	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	613	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	613	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	613	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	613	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	614	1	2005e	2005e	CD
work_wnugj6km6bec5aado4tiqxv5uq	614	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	615	1	Understanding	understand	VBG
work_wnugj6km6bec5aado4tiqxv5uq	615	2	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	615	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	615	4	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	615	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	616	1	FS-2005	fs-2005	JJ
work_wnugj6km6bec5aado4tiqxv5uq	616	2	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	616	3	14	14	CD
work_wnugj6km6bec5aado4tiqxv5uq	616	4	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	616	5	March	March	NNP
work_wnugj6km6bec5aado4tiqxv5uq	616	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	617	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	617	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	617	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	617	4	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	617	5	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	617	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	617	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	617	8	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	617	9	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	618	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	618	2	Rev-	Rev-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	618	3	enue	enue	NN
work_wnugj6km6bec5aado4tiqxv5uq	618	4	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	618	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	619	1	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	619	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	620	1	Updated	update	VBN
work_wnugj6km6bec5aado4tiqxv5uq	620	2	Estimates	Estimates	NNPS
work_wnugj6km6bec5aado4tiqxv5uq	620	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	620	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	620	5	TY	TY	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	6	2001	2001	CD
work_wnugj6km6bec5aado4tiqxv5uq	620	7	Individual	Individual	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	8	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	9	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	10	Underreporting	Underreporting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	11	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	620	12	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	621	1	Overview	overview	NN
work_wnugj6km6bec5aado4tiqxv5uq	621	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	622	1	February	February	NNP
work_wnugj6km6bec5aado4tiqxv5uq	622	2	22	22	CD
work_wnugj6km6bec5aado4tiqxv5uq	622	3	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	623	1	Washington	Washington	NNP
work_wnugj6km6bec5aado4tiqxv5uq	623	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	623	3	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	623	4	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	623	5	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	623	6	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	623	7	Re-	Re-	NNP
work_wnugj6km6bec5aado4tiqxv5uq	623	8	search	search	NN
work_wnugj6km6bec5aado4tiqxv5uq	623	9	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	623	10	Analysis	Analysis	NNP
work_wnugj6km6bec5aado4tiqxv5uq	623	11	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	623	12	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	623	13	Statistics	statistic	NNS
work_wnugj6km6bec5aado4tiqxv5uq	623	14	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	624	1	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	624	2	Department	Department	NNP
work_wnugj6km6bec5aado4tiqxv5uq	624	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	624	4	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	624	5	Treasury	Treasury	NNP
work_wnugj6km6bec5aado4tiqxv5uq	624	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	625	1	Internal	Internal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	625	2	Revenue	Revenue	NNP
work_wnugj6km6bec5aado4tiqxv5uq	625	3	Service	Service	NNP
work_wnugj6km6bec5aado4tiqxv5uq	625	4	Oversight	Oversight	NNP
work_wnugj6km6bec5aado4tiqxv5uq	625	5	Board	Board	NNP
work_wnugj6km6bec5aado4tiqxv5uq	625	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	626	1	2006	2006	CD
work_wnugj6km6bec5aado4tiqxv5uq	626	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	627	1	2005	2005	CD
work_wnugj6km6bec5aado4tiqxv5uq	627	2	Taxpayer	Taxpayer	NNP
work_wnugj6km6bec5aado4tiqxv5uq	627	3	Attitude	Attitude	NNP
work_wnugj6km6bec5aado4tiqxv5uq	627	4	Survey	Survey	NNP
work_wnugj6km6bec5aado4tiqxv5uq	627	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	628	1	http://www.ustreas	http://www.ustreas	UH
work_wnugj6km6bec5aado4tiqxv5uq	628	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	629	1	gov	gov	NNP
work_wnugj6km6bec5aado4tiqxv5uq	629	2	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	629	3	irsob	irsob	NNP
work_wnugj6km6bec5aado4tiqxv5uq	629	4	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	629	5	releases/2006/02212006.pdf	releases/2006/02212006.pdf	''
work_wnugj6km6bec5aado4tiqxv5uq	629	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	630	1	U.S.	U.S.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	630	2	General	General	NNP
work_wnugj6km6bec5aado4tiqxv5uq	630	3	Accounting	Accounting	NNP
work_wnugj6km6bec5aado4tiqxv5uq	630	4	Office	Office	NNP
work_wnugj6km6bec5aado4tiqxv5uq	630	5	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	631	1	1988	1988	CD
work_wnugj6km6bec5aado4tiqxv5uq	631	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	632	1	IRS	IRS	NNP
work_wnugj6km6bec5aado4tiqxv5uq	632	2	’	'	''
work_wnugj6km6bec5aado4tiqxv5uq	632	3	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	632	4	Gap	Gap	NNP
work_wnugj6km6bec5aado4tiqxv5uq	632	5	Studies	Studies	NNP
work_wnugj6km6bec5aado4tiqxv5uq	632	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	633	1	GAO	GAO	NNP
work_wnugj6km6bec5aado4tiqxv5uq	633	2	/	/	SYM
work_wnugj6km6bec5aado4tiqxv5uq	633	3	GGD-88	ggd-88	CD
work_wnugj6km6bec5aado4tiqxv5uq	633	4	-	-	HYPH
work_wnugj6km6bec5aado4tiqxv5uq	633	5	66BR	66br	CD
work_wnugj6km6bec5aado4tiqxv5uq	633	6	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	634	1	Washing-	washing-	PRP
work_wnugj6km6bec5aado4tiqxv5uq	634	2	ton	ton	NN
work_wnugj6km6bec5aado4tiqxv5uq	634	3	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	634	4	D.C.	D.C.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	5	Webber	Webber	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	6	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	634	7	Carolyn	Carolyn	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	8	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	634	9	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	634	10	Aaron	Aaron	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	11	B.	B.	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	12	Wildavsky	Wildavsky	NNP
work_wnugj6km6bec5aado4tiqxv5uq	634	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	635	1	1986	1986	CD
work_wnugj6km6bec5aado4tiqxv5uq	635	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	636	1	History	history	NN
work_wnugj6km6bec5aado4tiqxv5uq	636	2	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	636	3	Taxation	Taxation	NNP
work_wnugj6km6bec5aado4tiqxv5uq	636	4	and	and	CC
work_wnugj6km6bec5aado4tiqxv5uq	636	5	Expenditure	Expenditure	NNP
work_wnugj6km6bec5aado4tiqxv5uq	636	6	in	in	IN
work_wnugj6km6bec5aado4tiqxv5uq	636	7	the	the	DT
work_wnugj6km6bec5aado4tiqxv5uq	636	8	Western	Western	NNP
work_wnugj6km6bec5aado4tiqxv5uq	636	9	World	World	NNP
work_wnugj6km6bec5aado4tiqxv5uq	636	10	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	637	1	New	New	NNP
work_wnugj6km6bec5aado4tiqxv5uq	637	2	York	York	NNP
work_wnugj6km6bec5aado4tiqxv5uq	637	3	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	637	4	Simon	Simon	NNP
work_wnugj6km6bec5aado4tiqxv5uq	637	5	&	&	CC
work_wnugj6km6bec5aado4tiqxv5uq	637	6	Schuster	Schuster	NNP
work_wnugj6km6bec5aado4tiqxv5uq	637	7	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	638	1	Yitzhaki	Yitzhaki	NNP
work_wnugj6km6bec5aado4tiqxv5uq	638	2	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	638	3	Shlomo	Shlomo	NNP
work_wnugj6km6bec5aado4tiqxv5uq	638	4	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	639	1	1974	1974	CD
work_wnugj6km6bec5aado4tiqxv5uq	639	2	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	640	1	“	"	``
work_wnugj6km6bec5aado4tiqxv5uq	640	2	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	640	3	Note	note	NN
work_wnugj6km6bec5aado4tiqxv5uq	640	4	on	on	IN
work_wnugj6km6bec5aado4tiqxv5uq	640	5	‘	'	``
work_wnugj6km6bec5aado4tiqxv5uq	640	6	Income	Income	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	7	Tax	Tax	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	8	Evasion	evasion	NN
work_wnugj6km6bec5aado4tiqxv5uq	640	9	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	640	10	A	a	DT
work_wnugj6km6bec5aado4tiqxv5uq	640	11	Theoretical	Theoretical	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	12	Analysis	analysis	NN
work_wnugj6km6bec5aado4tiqxv5uq	640	13	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	640	14	’	'	''
work_wnugj6km6bec5aado4tiqxv5uq	640	15	”	"	''
work_wnugj6km6bec5aado4tiqxv5uq	640	16	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	17	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	640	18	Public	Public	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	19	Economics	Economics	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	20	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	640	21	May	May	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	22	,	,	,
work_wnugj6km6bec5aado4tiqxv5uq	640	23	3(2	3(2	NNP
work_wnugj6km6bec5aado4tiqxv5uq	640	24	)	)	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	640	25	:	:	:
work_wnugj6km6bec5aado4tiqxv5uq	640	26	201–2	201–2	CD
work_wnugj6km6bec5aado4tiqxv5uq	640	27	.	.	.
work_wnugj6km6bec5aado4tiqxv5uq	641	1	48	48	CD
work_wnugj6km6bec5aado4tiqxv5uq	641	2	Journal	Journal	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	3	of	of	IN
work_wnugj6km6bec5aado4tiqxv5uq	641	4	Economic	Economic	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	5	Perspectives	Perspectives	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	6	http://www.ingentaconnect.com/content/external-references?article=1435-6104()5:23L.5[aid=7708467	http://www.ingentaconnect.com/content/external-references?article=1435-6104()5:23L.5[aid=7708467	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	7	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	641	8	http://www.ingentaconnect.com/content/external-references?article=1435-6104()5:23L.5[aid=7708467	http://www.ingentaconnect.com/content/external-references?article=1435-6104()5:23L.5[aid=7708467	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	9	]	]	-RRB-
work_wnugj6km6bec5aado4tiqxv5uq	641	10	http://www.ustreas.gov/irsob/releases/2006/02212006.pdf	http://www.ustreas.gov/irsob/releases/2006/02212006.pdf	NNP
work_wnugj6km6bec5aado4tiqxv5uq	641	11	http://www.ustreas.gov/irsob/releases/2006/02212006.pdf	http://www.ustreas.gov/irsob/releases/2006/02212006.pdf	NN
work_wnugj6km6bec5aado4tiqxv5uq	641	12	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	VBG
work_wnugj6km6bec5aado4tiqxv5uq	641	13	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	ADD
work_wnugj6km6bec5aado4tiqxv5uq	641	14	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	ADD
work_wnugj6km6bec5aado4tiqxv5uq	641	15	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	ADD
work_wnugj6km6bec5aado4tiqxv5uq	641	16	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	ADD
work_wnugj6km6bec5aado4tiqxv5uq	641	17	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	http://www.irs.gov/taxstats/compliancestats/article/0,,id=97177,00.html	ADD