BEZNOSKA, M.; HENTZE, T.; STOCKHAUSEN, M. The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution. Public Sector Economics - submission site, [S. l.], v. 44, n. 3, p. 386–417, 2020. Disponível em: https://hrcak.srce.hr/ojs/index.php/pse/article/view/12159. Acesso em: 3 jan. 2025.