Konrad, Kai A. http://orcid.org/0000-0002-2225-2271
Lohse, Tim
Simon, Sven A. http://orcid.org/0000-0002-7317-113X
Funding for this research was provided by:
Max-Planck-Institut für Steuerrecht und öffentliche Finanzen
Article History
Received: 24 December 2019
Revised: 25 September 2020
Accepted: 19 November 2020
First Online: 11 January 2021