@article{Barrell2009,
author = {Ray Barrell and Martin Weale},
title = {The economics of a reduction in VAT},
journal = {Fiscal Studies},
year = {2009},
month = {Apr},
volume = {30},
number = {1},
pages = {17-30},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2009.00087.x/abstract},
}