@inbook{Adam2013,
author = {Stuart Adam and Carl Emmerson and Barra Roantree},
title = {Green Budget 2013: Broad shoulders and tight belts, options for taxing the better-off},
year = {2013},
month = {Feb},
url = {http://www.ifs.org.uk/budgets/gb2013/GB2013_Ch9.pdf},
}