Why is the corporate tax rate lower than the personal tax rate?-Reference-Cited by-同舟云学术

Why is the corporate tax rate lower than the personal tax rate?

Published:2003-01 Issue:1 Volume:87 Page:157-174
ISSN:0047-2727
Container-title:Journal of Public Economics
language:en
Short-container-title:Journal of Public Economics

Author:

Fuest Clemens,Huber Bernd,Nielsen Søren B.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference15 articles.

1. Personal taxation, portfolio choice, and the effect of the corporation income tax;Feldstein;Journal of Political Economy,1980

2. Can high personal tax rates encourage entrepreneurial activity?;Gordon;IMF Staff Papers,1998

3. Effects of the Tax Reform Act of 1986 on corporate financial policy and organizational form;Gordon,1990

4. Tax distortions to the choice of organizational form;Gordon;Journal of Public Economics,1994

5. Why is capital so immobile internationally? Possible explanations and implications for capital income taxation;Gordon;American Economic Review,1996

Cited by 17 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Legal conditions for the imposition of income taxes - taxation at source and in the country of residence;Journal of Modern Science;2024-08-20

2. Subnational corruption and foreign firms’ performance: Evidence from China;Journal of Business Research;2021-02

3. Personal taxation of capital income and the financial leverage of firms;International Tax and Public Finance;2015-03-13

4. Entrepreneurial innovations and taxation;Journal of Public Economics;2014-05

5. Capital Structure, Corporate Taxation and Firm Age*;Fiscal Studies;2013-03