@inbook{NBERc6823,
 Crossref = "NBERbald98-1",
 title = "The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes ",
 author = "John Mutti and Harry Grubert",
 BookTitle = "Geography and Ownership as Bases for Economic Accounting",
 Publisher = "University of Chicago Press",
 pages = "259-284",
 year = "1998",
 month = "January",
 URL = "http://www.nber.org/chapters/c6823",
}
@book{NBERbald98-1,
 title = "Geography and Ownership as Bases for Economic Accounting",
 author = "Robert E. Baldwin and Robert E. Lipsey and J. David Richards",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1998",
 URL = "http://www.nber.org/books/bald98-1",
}