@techreport{NBERw12533,
 title = "Does It Pay, at the Margin, to Work and Save? -- Measuring Effective Marginal Taxes on Americans' Labor Supply and Saving",
 author = "Laurence J. Kotlikoff and David Rapson",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "12533",
 year = "2006",
 month = "September",
 URL = "http://www.nber.org/papers/w12533",
}