@inbook{NBERc7885,
 Crossref = "NBERrose88-1",
 title = "Tax Deductibility and Municipal Budget Structure",
 author = "Douglas Holtz-Eakin and Harvey S . Rosen",
 BookTitle = "Fiscal Federalism: Quantitative Studies",
 Publisher = "University of Chicago Press",
 pages = "107-136",
 year = "1988",
 URL = "http://www.nber.org/chapters/c7885",
}
@book{NBERrose88-1,
 title = "Fiscal Federalism: Quantitative Studies",
 author = "Harvey S. Rosen",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1988",
 URL = "http://www.nber.org/books/rose88-1",
}