@article{PetersenRose2004,
  author    = {Hans-Georg Petersen and Manfred Rose},
  title     = {Zu einer Fundamentalreform der deutschen Einkommensteuer : das Einfachsteuermodell des Heidelberger Steuerkreises},
  series    = {On a fundamental reform of the German income tax system : the simple tax ...},
  editor    = {Klaus-Dirk Henke},
  year      = {2004},
}