@article{Kaplow2011,
author = {Louis Kaplow},
title = {An optimal tax system},
journal = {Fiscal Studies},
year = {2011},
month = {Sep},
volume = {32},
number = {3},
pages = {415-435},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2011.00144.x/abstract},
}