@inbook{NBERc7299,
 Crossref = "NBERwise98-1",
 title = "The Taxation of Pensions: A Shelter Can Become a Trap",
 author = "John B. Shoven and David A. Wise",
 BookTitle = "Frontiers in the Economics of Aging",
 Publisher = "University of Chicago Press",
 pages = "173-212",
 year = "1998",
 month = "January",
 URL = "http://www.nber.org/chapters/c7299",
}
@book{NBERwise98-1,
 title = "Frontiers in the Economics of Aging",
 author = "David A. Wise",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1998",
 URL = "http://www.nber.org/books/wise98-1",
}