@inbook{NBERc10931,
 Crossref = "NBERsumm87-1",
 title = "Does the Estate Tax Raise Revenue?",
 author = "B. Douglas Bernheim",
 BookTitle = "Tax Policy and the Economy, Volume 1",
 Publisher = "MIT Press",
 pages = "113-138",
 year = "1987",
 URL = "http://www.nber.org/chapters/c10931",
}
@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",
}