@techreport{Roantree2000,
author = {Barra Roantree and James Browne},
title = {A survey of the UK tax system},
year = {2000},
month = {Jan},
doi = {10.1920/bn.ifs.2000.0009},
url = {http://www.ifs.org.uk/bns/bn09.pdf},
}