@article{Gordon2011, author = {Roger Gordon}, title = {Commentary on Tax by Design: The Mirrlees Review}, journal = {Fiscal Studies}, year = {2011}, month = {Sep}, volume = {32}, number = {3}, pages = {395-414}, url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2011.00143.x/abstract}, }