@inbook{NBERc11346,
 Crossref = "NBERfeld87-1",
 title = "Capital Gains Rates, Realizations, and Revenues",
 author = "Lawrence B. Lindsey",
 BookTitle = "The Effects of Taxation on Capital Accumulation",
 Publisher = "University of Chicago Press",
 pages = "69-100",
 year = "1987",
 URL = "http://www.nber.org/chapters/c11346",
}
@book{NBERfeld87-1,
 title = "The Effects of Taxation on Capital Accumulation",
 author = "Martin Feldstein",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1987",
 URL = "http://www.nber.org/books/feld87-1",
}