@techreport{NBERw9015,
 title = "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.",
 author = "Roger H. Gordon and Julie Berry Cullen",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "9015",
 year = "2002",
 month = "June",
 URL = "http://www.nber.org/papers/w9015",
}