%0 Journal Article %1 Fuest2003 %A Fuest, Clemens %A Huber, Bernd %A Nielsen, Søren B. %D 2003 %J Journal of Public Economics %K Capital structure %N 1 %P 157--174 %T Why is the corporate tax rate lower than the personal tax rate?: The role of new firms %U http://www.sciencedirect.com/science/article/B6V76-475YFXJ-8/1/4e2a9173ad0fa5ae4a3d7c5183566033 %V 87

@article{Fuest2003, added-at = {2008-04-28T13:05:01.000+0200}, author = {Fuest, Clemens and Huber, Bernd and Nielsen, S{\o}ren B.}, biburl = {https://www.bibsonomy.org/bibtex/20775b060fa0a5f2319919df7fd13a73c/smicha}, interhash = {9caf1138c09c152f852257b617041b21}, intrahash = {0775b060fa0a5f2319919df7fd13a73c}, journal = {Journal of Public Economics}, keywords = {Capital structure}, month = Jan, number = 1, pages = {157--174}, timestamp = {2008-04-28T13:06:52.000+0200}, title = {Why is the corporate tax rate lower than the personal tax rate?: The role of new firms}, url = {http://www.sciencedirect.com/science/article/B6V76-475YFXJ-8/1/4e2a9173ad0fa5ae4a3d7c5183566033}, volume = 87, year = 2003 }