@misc{Lemke2022, author = {Lemke, Tristan}, title = {{\"U}bergewinnsteuer durch die Hintert{\"u}r}, series = {Verfassungsblog : on matters constitutional}, journal = {Verfassungsblog : on matters constitutional}, publisher = {Max Steinbeis Verfassungsblog gGmbH}, address = {Berlin}, issn = {2366-7044}, doi = {10.17176/20220909-230727-0}, pages = {5}, year = {2022}, language = {de} }