@article{Emmerson2000,
author = {Carl Emmerson and Sarah Tanner},
title = {A note on the tax treatment of private pensions and Individual Savings Accounts},
journal = {Fiscal Studies},
year = {2000},
month = {Mar},
volume = {21},
number = {1},
pages = {65-74},
issn = {Print: 0143-5671 Online: 1475-5890},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2000.tb00580.x/abstract},
}