Why is the Corporate Tax Rate Lower than the Personal Tax Rate?: The Role of New Firms

Why is the Corporate Tax Rate Lower than the Personal Tax Rate? The Role of New Firms

Clemens Fuest, Bernd Huber, Søren Bo Nielsen

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

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title = "Why is the Corporate Tax Rate Lower than the Personal Tax Rate?: The Role of New Firms",

keywords = "Selskabsskatter, Personskatter, Skattetryk, Skattepolitik",

author = "Clemens Fuest and Bernd Huber and Nielsen, {S{\o}ren Bo}",

year = "2002",

language = "English",

volume = "87",

pages = "157--174",

journal = "Journal of Public Economics",

issn = "0047-2727",

publisher = "Elsevier",

number = "1",

}

TY - JOUR

T1 - Why is the Corporate Tax Rate Lower than the Personal Tax Rate?

T2 - The Role of New Firms

AU - Fuest, Clemens

AU - Huber, Bernd

AU - Nielsen, Søren Bo

PY - 2002

Y1 - 2002

KW - Selskabsskatter

KW - Personskatter

KW - Skattetryk

KW - Skattepolitik

M3 - Journal article

SN - 0047-2727

VL - 87

SP - 157

EP - 174

JO - Journal of Public Economics

JF - Journal of Public Economics

IS - 1

ER -