@inbook{NBERc6242,
 Crossref = "NBERfeld96-1",
 title = "The Relationship between State and Federal Tax Audits",
 author = "James Alm and Brian Erard and Jonathan S. Feinstein",
 BookTitle = "Empirical Foundations of Household Taxation",
 Publisher = "University of Chicago Press",
 pages = "235-277",
 year = "1996",
 month = "January",
 URL = "http://www.nber.org/chapters/c6242",
}
@book{NBERfeld96-1,
 title = "Empirical Foundations of Household Taxation",
 author = "Martin Feldstein and James M. Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1996",
 URL = "http://www.nber.org/books/feld96-1",
}