Why is the corporate tax rate lower than the personal tax rate?: The role of new firms
| Year of publication: |
2003
|
|---|---|
| Authors: | Fuest, Clemens ; Huber, Bernd ; Nielsen, Soren B. |
| Published in: |
Journal of Public Economics. - Elsevier, ISSN 0047-2727. - Vol. 87.2003, 1, p. 157-174
|
| Publisher: |
Elsevier |