Hans-Werner Sinn in: H. Siebert, Hrsg., Reforming Capital Income Taxation, J.C.B. Mohr (Paul Siebeck): Tübingen 1990, S. 47-65; NBER Working Paper Nr. 3263, März 1991. Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness, Siebert, Mohr, 1990979.66 KB Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness, NBER WP 3263, 1990258.97 KB