@article {14161,
	title = {Efficient Taxation of Income},
	journal = {Committee on Ways and Means, Subcommittee on Select Revenue Measures, United States House of Representatives, Hearing on the Extraterritorial Income Regime},
	volume = {One Hundred Seventh Congress},
	number = {Second Session},
	year = {2002},
	author = {Dale Jorgenson}
}
