@inbook{NBERc11537,
 Crossref = "NBERpote03-1",
 title = "Do U.S. Multinationals Face Different Tax Burdens than Other Companies?",
 author = "Julie H. Collins and Douglas A. Shackelford",
 BookTitle = "Tax Policy and the Economy, Volume 17",
 Publisher = "MIT Press",
 pages = "141-168",
 year = "2003",
 month = "January",
 URL = "http://www.nber.org/chapters/c11537",
}
@book{NBERpote03-1,
 title = "Tax Policy and the Economy, Volume 17",
 author = "James Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "2003",
 URL = "http://www.nber.org/books/pote03-1",
}