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

Research output: Contribution to journal › Journal article › Research › peer-review

@article{9e8d3670c02111db9769000ea68e967b,

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 -