@techreport{Adam2008,
author = {Stuart Adam and Mike Brewer and Robert Chote},
title = {The 10% tax rate: where next?},
year = {2008},
month = {May},
doi = {10.1920/bn.ifs.2008.0077},
url = {http://www.ifs.org.uk/bns/bn77.pdf},
}