@techreport{NBERw10099,
 title = "Optimal Taxation When Consumers Have Endogenous Benchmark Levels of Consumption",
 author = "Andrew B. Abel",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "10099",
 year = "2003",
 month = "November",
 URL = "http://www.nber.org/papers/w10099",
}