@inbook{NBERc10868,
 Crossref = "NBERpote04-1",
 title = "The Character and Determinants of Corporate Capital Gains",
 author = "Mihir A. Desai and William M. Gentry",
 BookTitle = "Tax Policy and the Economy, Volume 18",
 Publisher = "MIT Press",
 pages = "1-36",
 year = "2004",
 month = "August",
 URL = "http://www.nber.org/chapters/c10868",
}
@book{NBERpote04-1,
 title = "Tax Policy and the Economy, Volume 18",
 author = "James Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "2004",
 URL = "http://www.nber.org/books/pote04-1",
}