@book { AnreizwirkungenvonFinanzausgleichssystemen,
    title = "Anreizwirkungen von Finanzausgleichssystemen",
    author = "Tanja {Kirn}",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b13713",
    url = "https://www.peterlang.com/document/1068294"
}