@inbook{NBERc10884,
 Crossref = "NBERpote94-3",
 title = "Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax",
 author = "Gilbert E. Metcalf",
 BookTitle = "Tax Policy and the Economy, Volume 8",
 Publisher = "MIT Press",
 pages = "45-64",
 year = "1994",
 month = "January",
 URL = "http://www.nber.org/chapters/c10884",
}
@book{NBERpote94-3,
 title = "Tax Policy and the Economy, Volume 8",
 author = "James M. Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "1994",
 URL = "http://www.nber.org/books/pote94-3",
}