@inbook{NBERc10928,
 Crossref = "NBERsumm87-1",
 title = "The Tax Consequences of Share Repurchases and Other Non-Dividend Cash Payments to Equity Owners",
 author = "John B. Shoven",
 BookTitle = "Tax Policy and the Economy, Volume 1",
 Publisher = "MIT Press",
 pages = "29-54",
 year = "1987",
 URL = "http://www.nber.org/chapters/c10928",
}
@book{NBERsumm87-1,
 title = "Tax Policy and the Economy, Volume 1",
 author = "Lawrence H. Summers",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "1987",
 URL = "http://www.nber.org/books/summ87-1",
}