@inbook{NBERc10856,
 Crossref = "NBERpote01-1",
 title = "Personal Income Taxes and the Growth of Small Firms",
 author = "Robert Carroll and Douglas Holtz-Eakin and Mark Rider and Harvey S. Rosen",
 BookTitle = "Tax Policy and the Economy, Volume 15",
 Publisher = "MIT Press",
 pages = "121-148",
 year = "2001",
 month = "January",
 URL = "http://www.nber.org/chapters/c10856",
}
@book{NBERpote01-1,
 title = "Tax Policy and the Economy, Volume 15",
 author = "James M. Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "2001",
 URL = "http://www.nber.org/books/pote01-1",
}