@misc{Petersen2011,
  author    = {Hans-Georg Petersen},
  title     = {Income taxation and the choice of the tax rate schedule},
  booktitle = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {62},
  issn      = {0948-7549},
  institution = {Wirtschaftswissenschaften},
  series    = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {62},
  type      = {workingpaper},
  pages     = {27},
  year        = {2011},
}