Why is the corporate tax rate lower than the personal tax rate?: The role of new firms
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Bibliographic Info
Article provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 87 (2003)
Issue (Month): 1 (January)
Pages: 157-174
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Web page: http://www.elsevier.com/locate/inca/505578
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References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Keuschnigg, Christian & Nielsen, Soren Bo, 2003.
"Taxation and Venture Capital-Backed Entrepreneurship,"
CEPR Discussion Papers
4097, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Søren Bo Nielsen, 2004. "Taxation and Venture Capital Backed Entrepreneurship," International Tax and Public Finance, Springer, vol. 11(4), pages 369-390, 08.
- Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008.
"Capital Structure, Corporate Taxation and Firm Age,"
Working Papers
0829, Oxford University Centre for Business Taxation.
- Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
- Michael Pfaffermayr & Matthias St?ckl & Hannes Winner, . "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, University of Innsbruck.
- Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes, 2009. "Capital structure, corporate taxation and firm age," Working Papers in Economics and Finance 2009-4, University of Salzburg.
- Alfons Weichenrieder & Tina Klautke, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo Group Munich.
- Seppo Kari & Vesa Kanniainen & Jouko Ylä-Liedenpohja, 2007.
"Nordic Dual Income Taxation of Entrepreneurs,"
Discussion Papers
415, Government Institute for Economic Research Finland (VATT).
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo Group Munich.
- Christian Keuschnigg & Martin Dietz, 2007.
"A growth oriented dual income tax,"
International Tax and Public Finance,
Springer, vol. 14(2), pages 191-221, April.
- Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo Group Munich.
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