@inbook{NBERc10606,
 Crossref = "NBERcarr01-1",
 title = "Green Taxes and Administrative Costs: The Case of Carbon Taxation",
 author = "Sjak Smulders and Herman R. J. Vollebergh",
 BookTitle = "Behavioral and Distributional Effects of Environmental Policy",
 Publisher = "University of Chicago Press",
 pages = "91-130",
 year = "2001",
 month = "January",
 URL = "http://www.nber.org/chapters/c10606",
}
@book{NBERcarr01-1,
 title = "Behavioral and Distributional Effects of Environmental Policy",
 author = "Carlo Carraro and Gilbert E. Metcalf",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "2001",
 URL = "http://www.nber.org/books/carr01-1",
}