@techreport{ay-report-2005-effective-tax-rates-and-the-living-wage,
  title = {Effective Tax Rates and the Living Wage},
  author = {Aaron S. Yelowitz and Richard S. Toikka},
  year = {2005},
  institution = {Employment Policies Institute},
  url = {https://epionline.org/app/studies/yelowitz_05-2005.pdf}
}