author = { Richter, Wolfram F. },

title = { Taxing human capital efficiently the double dividend of taxing nonqualified labour more heavily than qualified labour },

publisher = {RWI},

keywords = { Bildungsverhalten , Lohnsteuer , Optimale Besteuerung , Qualifikation , Doppelte Dividende , Theorie , Arbeitspapier , Graue Literatur },

year = {2007},

booktitle = {Ruhr economic papers ; 12},

address = { Essen },

url = { http://slubdd.de/katalog?TN_libero_mab2 }