@techreport{Boadwayetal2010,
  type = {Report of a {{Commission}} on {{Reforming}} the {{Tax System}} for the 21st {{Century}}},
  title = {Taxation of Wealth and Wealth Transfers: Appendices},
  author = {Boadway, Robin and Chamberlain, Emma and Emmerson, Carl},
  year = {2010},
  institution = {The Institute for Fiscal Studies},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {Boadwayetal2010.pdf}
}

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