@book{351831,
	author = {White, Chapin;Nowak, Sarah A.;Eibner, Christine},
	title = {Can the Cadillac Tax Be Made Less Regressive by Replacing It with an Exclusion Cap?},
	publisher = {RAND Corporation},
	year = {2015},
	url = {http://jstor.org/stable/10.7249/j.ctt19w72f8}
}