@techreport{NBERr1756,
 title = "Tax Neutrality Under Parallel Tax Systems",
 author = "Andrew B. Lyon",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Reprint Series",
 number = "1756",
 year = "1992",
 month = "October",
 URL = "http://www.nber.org/papers/r1756",
 abstract = {},
}