@misc{Petersen2011,
  author    = {Hans-Georg Petersen},
  title     = {Poverty, human capital, life-cycle and the tax and transfer bases},
  booktitle = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {63},
  issn      = {1864-1431},
  institution = {Wirtschaftswissenschaften},
  series    = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {63},
  type      = {workingpaper},
  pages     = {24},
  year        = {2011},
}