@book { FinanzwissenschaftIITheoriederBesteuerung, title = "Finanzwissenschaft II: Theorie der Besteuerung", author = "Dietmar {Wellisch} and Elke {Baumann}", year = "2014", publisher = "Vahlen", address = "München, Deutschland", url = "https://vahlen.openpublishing.com/document/1220933" }