@unpublished{Basu2003,
author = {Suman Basu and Carl Emmerson and Christine Frayne},
title = {An examination of the IFS corporation tax forecasting record},
year = {2003},
month = {Nov},
volume = {pp},
doi = {10.1920/wp.ifs.2003.0321},
issn = {1742-0415},
url = {http://www.ifs.org.uk/wps/wp0321.pdf},
}