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Eine empirische Analyse wirtschaftspolitischer Maßnahmen zur Nutzung des Potenzials für ausländische Direktinvestitionen

Bellak, Christian; Leibrecht, Markus; Stehrer, Robert - In: Wirtschaftspolitische Blätter 55 (2008) 3, pp. 547-560

Persistent link: https://www.econbiz.de/10003755861

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 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

On the appropriate measure of tax burden on foreign direct investment to the CEECs

Bellak, Christian; Leibrecht, Markus; Römisch, Roman - In: Applied economics letters 14 (2007) 7/9, pp. 603-606

Persistent link: https://www.econbiz.de/10003512275

A note on the appropriate measure of tax burden on foreign direct investment to the CEECs

Bellak, Christian (contributor); … - 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...