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Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra-firm dividend payments of wholly-owned...
Persistent link: https://www.econbiz.de/10010298835
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Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - Deutsche Bundesbank - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra-firm dividend payments of wholly-owned...
Persistent link: https://www.econbiz.de/10005059018
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Does lowering dividend tax rates increase dividends repatriated? : evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra-firm dividend payments of wholly-owned...
Persistent link: https://www.econbiz.de/10003870801
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Does Lowering Dividend Tax Rates Increase Dividends Repatriated? : Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises
Bellak, Christian - 2016
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra-firm dividend payments of wholly-owned...
Persistent link: https://www.econbiz.de/10012991035
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Does lowering dividend tax rates increase dividends repatriated? : evidence of intra-firm cross-border dividend repatriation policies by German multinational enterprises
Bellak, Christian; Leibrecht, Markus; Wild, Michael - 2009
Persistent link: https://www.econbiz.de/10004944074
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Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises
Leibrecht, Markus - 2010
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra-firm dividend payments of wholly-owned...
Persistent link: https://www.econbiz.de/10013138452
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Firm performance after ownership change : a matching estimator approach
Bellak, Christian; Pfaffermayr, Michael; Wild, Michael - In: Applied economics quarterly 52 (2006) 1, pp. 29-54
Persistent link: https://www.econbiz.de/10003348403
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Attracting foreign direct investment: the public policy scope for South East European countries
BELLAK, Christian; LEIBRECHT, Markus; LIEBENSTEINER, Mario - In: Eastern Journal of European Studies 1(2) (2010) December, pp. 37-53
Based on earlier empirical literature for Central and Eastern European Countries this paper attempts to analyze the likely impact of changes in corporate income taxes, in the endowment with production-related material infrastructure and in the institutional environment on Foreign Direct...
Persistent link: https://www.econbiz.de/10008764936
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A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs
Bellak, Christian; Leibrecht, Markus; Römisch, Roman - 2005
In this note we show that tax-rate elasticities of Foreign Direct Investment (FDI) to Central and East European Countries (CEECs) derived from statutory corporate income tax rates (STRs) are likely to be flawed. From a conceptual point of view STRs are problematic as they neither capture tax...
Persistent link: https://www.econbiz.de/10010295465
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A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs
Bellak, Christian; Leibrecht, Markus; Romisch, Roman - 2005
In this note we show that tax-rate elasticities of Foreign Direct Investment (FDI) to Central and East European Countries (CEECs) derived from statutory corporate income tax rates (STRs) are likely to be flawed. From a conceptual point of view STRs are problematic as they neither capture tax...
Persistent link: https://www.econbiz.de/10009442328