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Why is the corporate tax rate lower than the personal tax rate? : The role of new firms
Fuest, Clemens; Huber, Bernd; Nielsen, Søren Bo - In: Journal of public economics 87 (2003) 1, pp. 157-174
Persistent link: https://www.econbiz.de/10001719640
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Labor and capital income taxation, fiscal competition, and the distribution of wealth
Fuest, Clemens; Huber, Bernd - In: Journal of public economics 79 (2001) 1, pp. 71-91
Persistent link: https://www.econbiz.de/10001528562