@misc{Lemke2022, author = {Tristan Lemke}, title = {{\"U}bergewinnsteuer durch die Hintert{\"u}r}, booktitle = {Verfassungsblog : on matters constitutional}, issn = {2366-7044}, doi = {10.17176/20220909-230727-0}, institution = {{\"O}ffentliches Recht}, type = {other}, pages = {5}, year = {2022}, }