(Cohen 1999) Although many observers would view this as an extreme step it could reduce costs and allow increased efficiencies.
( ( -LRB- ( Cohen ( 1999 -RRB- ) ) ) ( ( Although ( ( many observers ) ( would ( view ( this ( as ( an ( extreme step ) ) ) ) ) ) ) ) ( it ( ( could ( ( ( reduce costs ) and ) ( allow ( increased efficiencies ) ) ) ) . ) ) ) )
(ROOT (S (NP (-LRB- -LRB-) (NNP Cohen) (NNP 1999) (-RRB- -RRB-)) (SBAR (IN Although) (S (NP (JJ many) (NNS observers)) (VP (MD would) (VP (VB view) (NP (NP (DT this)) (PP (IN as) (NP (DT an) (JJ extreme) (NN step)))))))) (NP (PRP it)) (VP (MD could) (VP (VP (VB reduce) (NP (NNS costs))) (CC and) (VP (VB allow) (NP (VBN increased) (NNS efficiencies))))) (. .)))
They don't want to lower costs. 
( They ( ( ( do n't ) ( want ( to ( lower costs ) ) ) ) . ) )
(ROOT (S (NP (PRP They)) (VP (VBP do) (RB n't) (VP (VB want) (PP (TO to) (NP (JJR lower) (NNS costs))))) (. .)))