@techreport{NBERw9596,
 title = "Transition Policy: A Conceptual Framework",
 author = "Louis Kaplow",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "9596",
 year = "2003",
 month = "April",
 URL = "http://www.nber.org/papers/w9596",
}