@book{42722,
	author = {James Alm, Jorge Martinez-Vazquez, and Sally Wallace},
	title = {Taxing the Hard-to Tax:Lessons from Theory and Practice},
	publisher = {ELSEVIER,},
	year = {2004},
	note = {<strong>Off-Campus Access:</strong> Athens ID and Password Required},
	url = {https://www.sciencedirect.com/science/book/9780444516770}
}