{"subject_places": ["Germany"], "subjects": ["Gifts", "Taxation", "Inheritance and transfer tax", "Gifts, taxation"], "key": "/works/OL22083451W", "title": "Die Behandlung von Erbschaften und Schenkungen in einem konsumorientierten Einkommensteuersystem", "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL8452054A"}}], "type": {"key": "/type/work"}, "latest_revision": 2, "revision": 2, "created": {"type": "/type/datetime", "value": "2020-09-12T17:02:09.832815"}, "last_modified": {"type": "/type/datetime", "value": "2023-06-17T02:30:24.685560"}}