@techreport{NBERw13709,
 title = "Using Tax Return Data to Simulate Corporate Marginal Tax Rates",
 author = "John R. Graham and Lillian F. Mills",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "13709",
 year = "2007",
 month = "December",
 URL = "http://www.nber.org/papers/w13709",
}