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...

Globally, cities rely on property taxes as a key source of revenues to finance the services that enhance its long-term competitiveness and counter the negative aspects of density. In developing countries, the technical complexity of ensuring that tax rolls are complete and valuations current is...

The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of...

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...

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...

The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. This paper shows how high-resolution satellite imagery makes it possible to assess the completeness of...