@phdthesis{Ruehling2010,
  author      = {Markus R{\"u}hling},
  title       = {Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax},
  type        = {doctoralthesis},
  school      = {Universit{\"a}t Potsdam},
  year        = {2010},
}