@book { TheorieundPolitikderPersonalsteuern,
    title = "Theorie und Politik der Personalsteuern",
    author = "Heinz {Hessler} and Anneliese {Hessler-Otte}",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b13798",
    url = "https://www.peterlang.com/document/1068380"
}