@book { EffizienzundVerteilungswirkungendesSteuersystems,
    title = "Effizienz- und Verteilungswirkungen des Steuersystems",
    author = "",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b13716",
    url = "https://www.peterlang.com/document/1068292"
}