@inbook{NBERc3753,
 Crossref = "NBERsmit75-1",
 title = "Capital Gains and Individual Income - Evidence on Realization and Persistence",
 author = "Martin David and Roger Miller",
 BookTitle = "The Personal Distribution of Income and Wealth",
 Publisher = "NBER",
 pages = "119-150",
 year = "1975",
 URL = "http://www.nber.org/chapters/c3753",
}
@book{NBERsmit75-1,
 title = "The Personal Distribution of Income and Wealth",
 author = "James D. Smith",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "NBER",
 year = "1975",
 URL = "http://www.nber.org/books/smit75-1",
}