@book { UmweltsteueralsstrategischesInstrument,
    title = "Umweltsteuer als strategisches Instrument",
    author = "Holger {Kramer}",
    year = "2001",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783832439736",
    url = "https://m.diplom.de/document/219611"
}