def create_adjusted_coefficients(targets):
    """
    Create a dictionary of "adjusted-coefficient" elements (as XML text) for the given targets,
    where the key is the year and the value is the text for all elements starting at that year.
    """
    template = '<adjusted-coefficient year="{year}">{coefficient}</adjusted-coefficient>\n'

    # reverse a copy of the targets
    targets = sorted(targets, key=lambda tup: tup[0], reverse=True)  # sort by year, descending

    xml_dict = {}
    xml = ''

    for year, coefficient in targets:
        xml = template.format(year=year, coefficient=coefficient) + xml
        xml_dict[year] = xml

    return xml_dict