@techreport{NBERw9067,
 title = "Intertemporal State Budgeting",
 author = "Bruce Baker and Daniel Besendorfer and Laurence J. Kotlikoff",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "9067",
 year = "2002",
 month = "July",
 URL = "http://www.nber.org/papers/w9067",
}