@inbook{NBERc0047,
 Crossref = "NBERpote07-1",
 title = "Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues",
 author = "John F. Cogan and R. Glenn Hubbard and Daniel P. Kessler",
 BookTitle = "Tax Policy and the Economy, Volume 21",
 Publisher = "MIT Press",
 pages = "65-82",
 year = "2007",
 month = "May",
 URL = "http://www.nber.org/chapters/c0047",
}
@book{NBERpote07-1,
 title = "Tax Policy and the Economy, Volume 21",
 author = "James Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "2007",
 URL = "http://www.nber.org/books/pote07-1",
}