@inbook{NBERc10940,
 Crossref = "NBERsumm88-2",
 title = "Pension Backloading, Implicit Wage Taxes, and Work Disincentives",
 author = "Laurence J. Kotlikoff and David A. Wise",
 BookTitle = "Tax Policy and the Economy: Volume 2",
 Publisher = "MIT Press",
 pages = "161-196",
 year = "1988",
 URL = "http://www.nber.org/chapters/c10940",
}
@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",
}