Why is the corporate tax rate lower than the personal tax rate? The role of new firms

Journal of Public Economics

Volumn 87, Issue 1, 2003, Pages 157-174

  Fuest, Clemens ^a   Huber, Bernd ^a   Nielsen, Soren B ^b  

^a UNIVERSITY OF COLOGNE   (Germany)

^b Department of International Economics and Management   (Denmark)

Author keywords

Capital structure; Start up firms; Tax policy

Indexed keywords

EID: 0037210145     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(01)00166-9     Document Type: Article

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