@article{Fochmann2021,
author = {Fochmann, Martin and Hechtner, Frank and Kölle, Tobias and Overesch, Michael},
year = {2021},
language = {eng},
copyright = {https://creativecommons.org/licenses/by/4.0/},
title = {Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures},
volume = {91},
issn = {0044-2372},
pages = {935 - 964},
url = "http://dx.doi.org/10.17169/refubium-30484",
}