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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

Does Lowering Dividend Tax Rates Increase Dividends Repatriated? : Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises

Bellak, Christian - 2016

Persistent link: https://www.econbiz.de/10012991035

Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises

Leibrecht, Markus - 2010

Persistent link: https://www.econbiz.de/10013138452

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

Infrastructure endowment and corporate income taxes as determinants of foreign direct investment in Central and Eastern European countries

Bellak, Christian; Leibrecht, Markus; Damijan, Jože P. - In: The world economy : the leading journal on … 32 (2009) 2, pp. 267-290

Persistent link: https://www.econbiz.de/10003814704

Does lowering dividend tax rates increase dividends repatriated? : evidence of intrafirm cross-border dividend repatriation policies by German multinational enterprises

Bellak, Christian; Leibrecht, Markus - In: FinanzArchiv : public finance analysis 66 (2010) 4, pp. 350-383

Persistent link: https://www.econbiz.de/10008825621

Do low corporate income tax rates attract FDI? : evidence from eight Central- and East European Countries

Bellak, Christian (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003253902

Infrastructure endowment and corporate income taxes as determinants of foreign direct investment in Central- and Eastern European Countries

Bellak, Christian (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003587828

Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central- and Eastern European Countries

Bellak, Christian; Leibrecht, Markus; Damijan, Jože P. - 2008

This paper analyzes the importance of taxes on corporate income and production-related tangible infrastructure as determinants of Foreign Direct Investment (FDI) in Central- and Eastern European Countries (CEECs). We operationalize taxes using effective average tax rates on the bilateral level...

Persistent link: https://www.econbiz.de/10014219576

Government size and business cycle volatility : how important are credit constraints?

Leibrecht, Markus; Scharler, Johann - In: Economica 82 (2015) 326, pp. 201-221

Persistent link: https://www.econbiz.de/10011392061