@inbook{NBERc8520,
 Crossref = "NBERito_92-2",
 title = "Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison",
 author = "Thomas A. Barthold and Takatoshi Ito",
 BookTitle = "The Political Economy of Tax Reform, NBER-EASE Volume 1",
 Publisher = "University of Chicago Press",
 pages = "235-292",
 year = "1992",
 month = "January",
 URL = "http://www.nber.org/chapters/c8520",
}
@book{NBERito_92-2,
 title = "The Political Economy of Tax Reform, NBER-EASE Volume 1",
 author = "Takatoshi Ito and Anne O. Krueger",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1992",
 URL = "http://www.nber.org/books/ito_92-2",
}