Are 'Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?. Gordon, R. H. & Slemrod, J. In Does Atlas Shrug?, 8. Harvard University Press, Cambridge, MA, 2000.
bibtex   
@incollection{ Gordon2000,
  address = {Cambridge, MA},
  author = {Gordon, Roger H. and Slemrod, Joel},
  booktitle = {Does Atlas Shrug?},
  chapter = {8},
  editor = {Slemroed, Joel B.},
  publisher = {Harvard University Press},
  title = {Are 'Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?},
  year = {2000}
}

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