@inbook{NBERc10937,
 Crossref = "NBERsumm88-2",
 title = "Tax Neutrality and Intangible Capital",
 author = "Don Fullerton and Andrew B. Lyon",
 BookTitle = "Tax Policy and the Economy: Volume 2",
 Publisher = "MIT Press",
 pages = "63-88",
 year = "1988",
 URL = "http://www.nber.org/chapters/c10937",
}
@book{NBERsumm88-2,
 title = "Tax Policy and the Economy: Volume 2",
 author = "Lawrence H. Summers",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "1988",
 URL = "http://www.nber.org/books/summ88-2",
}