Altshuler, Rosanne; Grubert, Harry - Department of Economics, Rutgers University-New Brunswick - 2002
We approach the question of how moving to a dividend exemption system would affect the location incentives of U … across low-tax versus high-tax jurisdictions with that of two major dividend exemption countries, Germany and Canada. The … dividend exemption system. The final approach uses data from the tax returns of U.S. multinationals to gauge how location …