@inbook{NBERc10904,
 Crossref = "NBERpote97-1",
 title = "Distributional Implications of Introducing a Broad-Based Consumption Tax",
 author = "William M. Gentry and R. Glenn Hubbard",
 BookTitle = "Tax Policy and the Economy, Volume 11",
 Publisher = "MIT Press",
 pages = "1-48",
 year = "1997",
 month = "January",
 URL = "http://www.nber.org/chapters/c10904",
}
@book{NBERpote97-1,
 title = "Tax Policy and the Economy, Volume 11",
 author = "James Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "1997",
 URL = "http://www.nber.org/books/pote97-1",
}