Taxation and the Cost of Capital: The 'Old' View, the 'New' View, and Another View

Hans-Werner Sinn

in: D. Bradford, ed., Tax Policy and the Economy 5, 1991, NBER Working Paper No. 3501, October 1990, pp. 25-54; Woodrow Wilson School Discussion Paper No. 59, Princeton University, October 1990, CEPR Discussion Paper No. 216, October 1990, Münchener Wirtschaftswissenschaftliche Beiträge No. 90-29, October 1990, NBER Reprint No. 1677, 1991.