Hans-Werner Sinn in: H. Siebert, ed., Reforming Capital Income Taxation, J.C.B. Mohr (Paul Siebeck): Tübingen 1990, pp. 47-65; NBER Working Paper No. 3263, March 1991. Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness, Siebert, Mohr, 1990979.66 KB