@book { DasPeriodizittsprinzipundalternativeBesteuerungsmodelle,
    title = "Das Periodizitätsprinzip und alternative Besteuerungsmodelle",
    author = "Moritz {Mentzel}",
    year = "2017",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b10772",
    url = "https://www.peterlang.com/document/1113824"
}