@techreport{NBERw12284,
 title = "Optimal Income Transfers",
 author = "Louis Kaplow",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "12284",
 year = "2006",
 month = "June",
 URL = "http://www.nber.org/papers/w12284",
}