Dönnebrink, Elmar
Grevenbrock, Nils http://orcid.org/0000-0001-6818-852X
Funding for this research was provided by:
Bundesministerium der Finanzen
Article History
Accepted: 16 September 2022
First Online: 19 October 2022
Declarations
:
: At the time of writing the paper both authors were employees of the German Federal Ministry of Finance (Bundesministerium der Finanzen, BMF). The views expressed in this paper are those of the authors, and do not necessarily reflect the official views of the BMF.