Narrow search
Showing 1 - 7 of 7
Cover Image
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
Cover Image
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 : European journal of public finance 66 (2010) 4, pp. 350-383
Persistent link: https://www.econbiz.de/10008825621
Cover Image
How does globalization affect the implicit tax rates on labor income, capital income and consumption in the European Union?
Onaran, Özlem; Boesch, Valerie; Leibrecht, Markus - In: Economic inquiry : journal of the Western Economic … 50 (2012) 4, pp. 880-904
Persistent link: https://www.econbiz.de/10009696187
Cover Image
FDI and taxation: some methodological aspects and new evidence for Central and Eastern European countries (CEE-NMS)
Bellak, Christian; Leibrecht, Markus; Römisch, Roman - In: Capital taxation after EU enlargement : January 21, 2005, (pp. 23-59). 2005
Persistent link: https://www.econbiz.de/10003181814
Cover Image
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
Cover Image
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
Cover Image
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