@TechReport{economics.dp.2012-31,
 author = {Panteghini, Paolo, Parisi, Maria Laura , and Pighetti, Francesca},
 title = {Italy’s ACE Tax and Its Effect on a Firm’s Leverage},
 type = {Economics Discussion Paper},
 institution = {Kiel Institute for the World Economy},
 year = {2012},
 number = {2012-31},
 url = {http://www.economics-ejournal.org/economics/discussionpapers/2012-31}
}