@misc{LipatovWeichenrieder2015,
  author    = {Vilen Lipatov and Alfons J. Weichenrieder},
  title     = {A decentralization theorem of taxation},
  booktitle = {SAFE working paper series ; No. 105},
  number    = {May 2015},
  url       = {http://ssrn.com/abstract=2607967},
  institution = {Wirtschaftswissenschaften},
  series    = {SAFE working paper},
  number    = {105},
  type      = {workingpaper},
  pages     = {19},
  year        = {2015},
}