@inbook{NBERc10945,
 Crossref = "NBERsumm89-1",
 title = "Venture Capital and Capital Gains Taxation",
 author = "James M. Poterba",
 BookTitle = "Tax Policy and the Economy, Volume 3",
 Publisher = "MIT Press",
 pages = "47-68",
 year = "1989",
 URL = "http://www.nber.org/chapters/c10945",
}
@book{NBERsumm89-1,
 title = "Tax Policy and the Economy, Volume 3",
 author = "Lawrence H. Summers",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "1989",
 URL = "http://www.nber.org/books/summ89-1",
}