Hans-Werner Sinn
National Tax Journal 41, 1988, S. 327-340 (Gutachten für den Weltentwicklungsbericht der Weltbank 1988)
Abstract
Studies the influence exerted by the 1981 and 1986 U.S. tax reforms on international movements and it attempts to demonstrate that the economic fluctuations described may well have been reinforced, if not caused, by these reforms.