U.S. TAX REFORM 1981 AND 1986: IMPACT ON INTERNATIONAL CAPITAL MARKETS AND CAPITAL FLOWS

Hans‐Werner Sinn

29 citations0/0 files storedNational Tax Journal

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Global Financial Crisis and Policies Economic and Fiscal Studies Corporate Taxation and Avoidance

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.

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1987Capital income taxation and resource allocation 1970United States Taxation of Foreign Investment Income: Issues and Arguments.2016Corporate Tax Integration in the United States: A General Equilibrium Approach 1982EFFECTS OF THE 1981 DEPRECIATION REVISIONS ON THE TAXATION OF INCOME FROM BUSINESS CAPITAL 1984Die Bedeutung des Accelerated Cost Recovery System für den internationalen Kapitalverkehr

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1995Exchange rates, country-specific shocks, and gold 1990Corporate Tax Harmonization and European Monetary Integration

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