@unpublished{Guvenen2009,
author = {Fatih Guvenen and Burhanettin Kuruscu and Serdar Ozkan},
title = {Taxation of human capital and wage inequality: a cross-country analysis},
year = {2009},
month = {Nov},
doi = {10.1920/wp.ifs.2009.0923},
issn = {1742-0415},
url = {http://www.ifs.org.uk/wps/wp0923.pdf},
}