@inbook{Ismer+2018+935+954,
url = {https://doi.org/10.9785/9783504385941-044},
title = {Entwicklungslinien der Umsatzsteuer},
booktitle = {100 Jahre Umsatzsteuer in Deutschland 1918-2018},
booktitle = {Festschrift},
author = {Roland Ismer},
editor = {UmsatzsteuerForum e.V. and BMF},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {935--954},
doi = {doi:10.9785/9783504385941-044},
isbn = {9783504385941},
year = {2018},
lastchecked = {2026-04-29}
}