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

Clemens Fuest, Bernd Huber and Søren Nielsen

Journal of Public Economics, 2003, vol. 87, issue 1, 157-174

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:87:y:2003:i:1:p:157-174

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