@phdthesis{Hoetzel2018,
  author      = {David H{\"o}tzel},
  title       = {Virtuelle W{\"a}hrungen im System des deutschen Steuerrechts},
  type        = {doctoralthesis},
  pages       = {327},
  school      = {Universit{\"a}t Potsdam},
  doi       = {10.17104/9783406798603},
  year        = {2018},
}