@inbook{NBERc8974,
 Crossref = "NBERatki80-1",
 title = "On the switch from direct to indirect taxation",
 author = "A. B. Atkinson and N. H. Stern",
 BookTitle = "Econometric Studies in Public Finance",
 Publisher = "Journal of Public Economics, Vol. 14, no. 2 (Elsevier Sequoia S. A.)",
 pages = "195-224",
 year = "1980",
 URL = "http://www.nber.org/chapters/c8974",
}
@book{NBERatki80-1,
 title = "Econometric Studies in Public Finance",
 author = "Anthony Atkinson and David F. Bradford",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "Journal of Public Economics, Vol. 14, no. 2 (Elsevier Sequoia S. A.)",
 year = "1980",
 URL = "http://www.nber.org/books/atki80-1",
}