@techreport{NBERw13354,
 title = "Optimal Capital Income Taxation",
 author = "Andrew B. Abel",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "13354",
 year = "2007",
 month = "August",
 URL = "http://www.nber.org/papers/w13354",
}