@article{Keuschnigg2011,
author = {Christian Keuschnigg},
title = {The design of capital income taxation: reflections on the Mirrlees Review},
journal = {Fiscal Studies},
year = {2011},
month = {Sep},
volume = {32},
number = {3},
pages = {437-452},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2011.00145.x/abstract},
}