body {
  background: white url(../images-deco/tax-competition-background.jpg);
  color: #000;
  font-family: Arial,Geneva,Helvetica,sans-serif;
  font-size: 0.8em;
  margin-bottom: 0px;
  margin-left: auto;
  margin-right: auto;
  margin-top: 0px;
  padding: 0px;
  width: 900px;
  font-weight:normal;
}

#main{
  width:898px;
  background:#fff;
  height:100%;
  float:left;
  border-left:1px solid #e7e5e5;
  border-right:1px solid #e7e5e5;
  position:relative;
}

#top{
  width:898px;
  float:left;
  height:134px;
  background:#7c8292;
  padding-top:20px;
  position:relative;
}

img {
  border: 0;
}

h1 {
  height: 120px;
  margin: 0;
  padding: 0;
  width: 100%;
}

h1 a {
  outline:none;
}

a:link, a:visited {
  color: #0A144F;
}

a:hover {
  color: #6186B3;
}


blockquote {
  padding:5px;
  margin:5px 15px 5px 15px;
  background:#EBEBEB;
}

strong,b {
  font-weight:bold;
}

strong.uppercase {
  font-weight:normal;
  text-transform:uppercase;
}

em,i {
  font-style:italic;
}

a.link-image {
  font-size:0;
}

a.link-image img {
  font-size:12pt;
}

.center {
  text-align:center !important;
}

.left {
  text-align:left;
}

.right {
  text-align:right;
}

.image-left {
  float:left;
  margin:10px;
}

.image-right {
  float:right;
  margin:10px;
}

sup {
  line-height:0;
}

.date sup {
  line-height:0.5;
  vertical-align:100%;
  margin:-1px 2px 0px -2px;
  text-transform:lowercase;
}

#top-menu{
  position:absolute;
  top:155px;
  margin-left:200px;
margin-top:-1px;
width:698px;
background: url(../images-deco/menu-top.jpg) no-repeat right;
}

#top-menu ul{
  padding:0px;
  margin:0px;
}

#top-menu ul li{
  display:inline;
  height:20px;
  float:left;
  padding:0px;
  margin:0px;
  background:gray;
  width:135px;
  text-align:center;
  text-transform:uppercase;
  font-family:verdana, arial, sans-serif;
  font-size:11px;
  border-right:1px solid #e5e5e5;
border-bottom:1px solid #e5e5e5;
border-top:1px solid #e5e5e5;
}

#top-menu ul li span{
  background:#dddee2;
  color:#4a4a4a;
  width:135px;
  height:17px;
  padding:3px 0px 0px 0px;
  float:left;
  text-decoration:none;
}

#top-menu ul li a:link, #top-menu ul li a:visited{
  background:#fbfbfb;
  width:135px;
  height:17px;
  padding:3px 0px 0px 0px;
  float:left;
  text-decoration:none;
}

#top-menu ul li a:hover{
  background:#5A5F71;
  width:135px;
  height:17px;
  padding:3px 0px 0px 0px;
  float:left;
  color:#fff;
}

li.menu-top-rss{
  background:#fbfbfb !important;
  width:50px !important;
}

li.menu-top-rss span{
  background:#fff !important;
  width:50px !important;
}

li.menu-top-rss a:link, li.menu-top-rss a:visited{
  background:#f2f2f2 !important;
  width:50px !important;
}

li.menu-top-rss a:hover{
  background:#5A5F71 !important;
  width:50px !important;
}

#search{
  position:absolute;
  height:21px;
  margin-left:665px;
  top:154px;
}

#menu-languages{
  position:absolute;
  top:3px;
  right:8px;
  margin:0px;
  padding:0px;
  text-transform:uppercase;
  font-size:12px;
}

* html #menu-languages{
  position:absolute;
  top:3px;
  margin:0px;
  margin-left:635px;
  padding:0px;
  text-transform:uppercase;
}

#menu-languages a:link, #menu-languages a:visited{
  color:#fff;
  text-decoration:none;
  padding-left:10px;
}

#menu-languages a:hover{
  color:#fff;
  text-decoration:underline;
  padding-left:10px;
}

#menu-languages span{
  color:#fff;
  background:url(../images-deco/bullet-languages.png) no-repeat left 5px;
  padding-left:10px;
}

#menu-languages li{
  display:inline;
  margin:0px; 
  padding:0px;
  padding-left:15px;
}

#menu {
  background: #fff url(../images-deco/upleft.jpg) no-repeat 0px top;
  padding-bottom: 10px;
  width: 200px;
  float:left;
  padding-top:71px;
}

#menu h3{
  background: #5A5F71;
  width: 190px;
  height:19px;
  color:#fff;
  padding: 5px 0px 0px 10px;
  text-transform:uppercase;
  font-family:arial, sans-serif;
  font-size:12px;
  font-weight:normal;
  margin:0px;
  margin-top:10px;
  margin-bottom:10px;
}

#menu ul{
  padding:0px;
  margin:5px 0px 0px 10px;
}

#menu ul li{
  padding:0px;
  padding-bottom:3px;
  margin:0px;
  padding-left:10px;
  list-style-type:none;
}

#menu ul li span {
  text-transform:uppercase;
  text-decoration:none;
  font-size:11px;
  padding-left:15px;
  margin-left:-15px;
  color:#2f3036;
  background:url(../images-deco/bullet.png) no-repeat 3px 3px;
}

#menu ul li a:link,#menu ul li a:visited {
  text-transform:uppercase;
  text-decoration:none;
  font-size:11px;
  padding-left:0px;
}

#menu ul li a:hover {
  text-transform:uppercase;
}

#menu p {
  margin:0px;
  padding:10px;
  font-size:10px
}

.signature{color:#797979}

.signature a{
  color:#788194;
  text-decoration:none;
}

a[rel="external"]{text-transform:none !important}

#content {
  background:#fff;
  float: left;
  padding:0px;
  padding-left:0px;
  margin-left:10px;
  margin-top:31px;
  margin-bottom:50px;
  width:678px;
}

div.intro{
  font-style:italic;
}

#sub-content{
  background:#fafafa;
  width:580px;
  margin-left:19px;
  margin-top:19px;
  padding:20px 30px 20px 30px;
  text-align:left;
}

#sub-content h2{
  margin:0px;
  font-family:georgia, serif;
  font-weight:normal;
  font-size:20px;
  margin-bottom:20px;
}

#sub-content h3{
  margin:10px 0px 5px 0px;
  font-weight:normal;
  font-size:13px;
  color:#404453;
  text-transform:uppercase;
}

#sub-content p{
  text-align:left;
}

#sub-content ul{
  margin:0px;
  padding:0px 0px 10px 0px;
  list-style-type:none;
}

#sub-content ul li{
  margin:0px;
  padding:3px 0px 3px 13px;
  background: url(../images-deco/bullet-content.png) no-repeat left 7px;
}

#sub-content li.monitor ul{
  margin:0px;
  padding:0px;
}

#sub-content li.research ul{
  margin:0px;
  padding:0px;
}
/*
#sub-content li.monitor{
  background:#f2f2f2;
  margin-bottom:20px;
  padding:15px;
  padding-bottom:18px;
}
*/
#sub-content li.research,#sub-content li.monitor,.half-page-column li.research,.half-page-column li.monitor {
  background:#e8e8e8;
  margin-bottom:20px;
  padding:15px;
  padding-bottom:18px;
}

#sub-content p.read-more{
  text-align:center !important;
  text-transform:uppercase;
  font-size:11px;
  margin:0px;
  margin-top:20px;
}


.half-page-column{
  width:600px;
  margin:auto;
  background:#fafafa;
}


.half-page-column h3{
  color:#474747;
  text-transform:uppercase;
  text-align:center;
  font-size:12px;
  font-weight:normal;
  letter-spacing:2px;
  padding-top:3px;
  margin-bottom:30px;
}

.half-page-column-even{
  background:#efefef;
  margin-left:8px;
}

h4.article{
  font-family:georgia, serif;
  font-size:13px;
  color:#121212;
  text-transform:uppercase;
  font-weight:normal;
  text-align:left;
  letter-spacing:0px;
  margin:0px;
  margin-bottom:5px;
  width:100%;
  float:left;
}

.half-page-column ul{
  margin:0px;
  padding:0px;
}

.half-page-column ul li{
  margin:0px 15px 20px 15px;
  padding:0px;
  padding-bottom:30px;
  text-align:left;
  list-style-type:none;
  background: url(../images-deco/article-bottom.gif) no-repeat center bottom;
}

.half-page-column p{
  margin:0px;
  padding:0px;
  padding-top:5px;
}

.categories a:link, .categories a:visited, .people a:link, .people a:visited{
text-decoration:none;
}

.half-page-column .monitor .categories ul, .half-page-column .research .categories ul, #sub-content .monitor .categories ul, #sub-content .research .categories ul{
  margin:0px;
  padding:0px;
  text-align:left;
}

.half-page-column .monitor .categories ul li, .half-page-column .research .categories ul li, #sub-content .monitor .categories ul li, #sub-content .research .categories ul li{
  margin:0px;
  padding:0px;
  display:inline;
  font-style:italic;
  font-size:10px;
  background:none;
}

.half-page-column .monitor .people ul, .half-page-column .research .people ul, #sub-content .monitor .people ul, #sub-content .research .people ul{
  text-align:left;
  margin:0px;
  padding: 0px 3px 0px 0px !important;
}

.half-page-column .monitor .people ul li, .half-page-column .research .people ul li, #sub-content .monitor .people ul li, #sub-content .research .people ul li{
  margin:0px;
  margin-top:0px !important;
  font-size:11px;
  background:none;
  display:inline;
  padding: 0px 3px 3px 0px !important;
float:left;
}

.half-page-column .monitor p.date, .half-page-column .research p.date, #sub-content .monitor p.date, #sub-content .research p.date{
  color:#848484;
  padding: 0px 3px 3px 0px !important;
  font-size:11px;
  margin:0px 0px 0px 0px !important;
  text-align:right !important;
  text-transform:uppercase;
  float:right;

}

.article-info{
  clear:both;
  width:100%;
  float:left;
  margin-bottom:10px;
}

#sub-content .people ul{
  margin:0px;
  padding: 0px;
  text-align:left;
  font-weight:bold;
}

#sub-content .people ul li{
  margin:0px;
  margin-top:8px !important;
  font-size:13px;
  background:none;
  display:inline;
  padding: 5px 0px 3px 0px !important;
}

#sub-content .categories ul{
  margin:0px;
  padding:0px;
  text-align:right;
}

#sub-content .categories ul li{
  margin:0px;
  padding:0px !important;
  padding-left:5px !important;
  display:inline;
  font-style:italic;
  font-size:10px;
  background:none;
}

#sub-content p.date{
  color:#848484;
  margin:0px;
  padding:0px;
  font-size:12px;
  margin:5px 0px 10px 0px !important;
  text-align:right !important;
  text-transform:uppercase;
}

p.read-more{
  text-align:center !important;
  text-transform:uppercase;
  font-size:11px;
  margin-top:15px;
}

p.archives-link{
  padding:10px;
  text-align:right !important
}

.organization h3{
  background:none !important;
  padding:5px 0px 0px 0px !important;
}

.organization ul{
  background:none !important;
  padding:0px 0px 0px 0px !important;
}

.organization ul li{
  background:none !important;
  padding:5px 5px 5px 5px !important;
}

.organization ul li p{
  margin:0px;
  padding:5px 5px 0px 10px;
  font-style:italic;
}

.contact p{padding-left:5px}

#form-rss ul{
  padding:0px;
  margin:0px;
  margin-bottom:20px;
  margin-left:10px;
  list-style-type:none;
}

#form-rss ul li{
  padding:0px;
  margin:0px;
  background:none;
}

#form-rss input {
  margin: 10px 0px 0px 10px;
}

form, fieldset,label,input,textarea {
  border: none;
  color: black;
  margin: 0;
  padding: 0;
}

#menu .contactform{
  margin:0px;
  padding:0px;
  margin-left:10px;
  margin-bottom:15px;
}

#search .input-text{
  background: white;
  width:100px;
  height:15px;
  border:1px solid gray;
}

.contactform fieldset {
  border: none;
  margin: 0;
  padding: 0px 0px 5px 0px;
}

#content .contactform fieldset {
  border: none;
  margin: 0;
  padding: 5px 0px 5px 0px;
  width:320px;
}

#menu .contactform label{
  float: left; 
  margin: 0;
  padding: 7px 0px 2px 2px;
  font-size:10px;
  text-align: left;
  width:60px;
}

#content .contactform label{
  font-size:11px;
  float: left; 
  margin-top:6px;
  text-align:right;
  width:50px;
  padding:0px;
  text-align: right;
  padding-right:15px;
}

#menu .contactform .input-text{
  background: #fff;
  width:130px;
  clear:both;
  border: 1px solid #e3e3e3;
  font-size:11px;
}

#content .contactform .input-text{
  background: #fff;
  height:16px;
  width:200px;
  margin-top:6px;
  border: 1px solid #e3e3e3;
  font-size:11px;
}

#content textarea{
  border: 1px solid #e3e3e3;
  height:130px;
  width:250px;
   background: #fff;
}

#menu input[type=text]:focus, textarea:focus {
  background: #E9E9E9;
  color: black;
  font-size:11px
}

#search input {
  border: 1px solid #295071;
}

input[type=radio] {
  clear:both;
}

.input-radio {
  float: left;
  margin: 3px 0px 5px 2px;
}

.fieldset-radio label{
  float: left;
  padding: 3px 0px 2px 2px !important;
  margin: 0px 0px 0px 5px !important;
}

#search .input-text {
  float: left;
  margin: 2px 0px 0px 0px;
}

#menu .sb-submit {
  width:30px;
}

#menu .sb-container, #menu .sb-out-x {
  width:30px;
}

#menu .sb-in-x {
  width:28px;
}

/* submit button size */

.sb-submit {
  width:70px;
}

.sb-container,.sb-out-x {
  width:70px;
}

.sb-in-x {
  width:68px;
}

.sb-container,.sb-out-y,.sb-submit {
  height:17px;
}

.sb-in-y {
  height:15px;
}

/* submit button colors */

.sb-submit-normal {
  color:#fff;
  font-family:arial;
  font-weight:normal;
}

.sb-out {
  background:#6c6c6c;
}

.sb-submit-normal,.sb-submit-action{
  border-color:#000;  
}

.sb-submit-normal,.sb-in-normal {
  background:#6c6c6c;  
}

.sb-submit-action,.sb-submit:hover {
  color:#242E4E;
  font-family:arial;
  font-weight:normal;
  font-size:10px;
}

.sb-in-action,.sb-submit-action,.sb-submit:hover {
  background:#C6C7D2;
}

.sb-submit:focus {
  outline:1px solid #66667F;
}

.sb-submit:focus:active {
  outline:none;
}

/* submit button */

.sb-container {
  position:relative;
  display:block;
  left:0px;
  top:2px;
}

#search .sb-container {
  position:relative;
  display:block;
  left:110px;
  top:2px;
}

#content .sb-container {
  position:relative;
  display:block;
  left:67px;
  top:5px;
}

.sb-submit {
  position:absolute;
  top:0;
  left:-1px;
  padding-bottom:2px;
  font-weight:bold;
  font-size:10px;
  text-align:center;
  text-transform:uppercase;
  outline:none;
}

.sb-submit-normal,.sb-submit-action{
  border:1px solid #000;  
}

.sb-submit-action,.sb-submit:hover {
  cursor:pointer;
}

.sb {
  position:absolute;
  display:block;
  font-size:0px;
}

.sb-out-x,.sb-in-x {
  height:1px;
}

.sb-out-y {
  width:1px;  
}

.sb-in-y {
  width:2px;  
}

.sb-out-top{
  top:0px;
  left:-1px;
}

.sb-out-bottom {
  bottom:0px;
  left:-1px;
}

* html .sb-out-bottom {
  bottom:-1px;
  left:-1px;
}

.sb-out-right {
  top:0;
  right:0;    
}

.sb-out-left {
  left:-2px;
  top:0;
}

.sb-in-top {
  top:1px;
  left:0;
}

.sb-in-bottom {
  bottom:1px;
  left:0;
}

* html .sb-in-bottom {
  bottom:0;
  left:0;
}

.sb-in-right{
  top:1px;
  right:1px;  
}

.sb-in-left {
  left:-1px;
  top:1px;  
}

.search-results {background:#F9F9F9;
padding:15px;}

.search-results p{background:#F9F9F9;
text-transform:uppercase}

.search-results dt{
padding: 5px 5px 5px 5px
}

.search-results dd{
padding: 0px 5px 15px 20px;
margin-left:0px;
}

#cse-search-results {
 width:650px !important;
  overflow:hidden;
}

#cse-search-results * {
  width:650px !important;
}