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Australia's home bias and cross border taxation
Mishra, Anil V. - In: Global finance journal 25 (2014) 2, pp. 108-123
Persistent link: https://www.econbiz.de/10010400982
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The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted? ̀
Harris, Peter Andrew - In: Australian tax forum : a journal of taxation policy, … 13 (1997) 4, pp. 453-506
Persistent link: https://www.econbiz.de/10001245409
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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 foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10003870801
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Is US multinational intra-firm dividend policy influenced by capital market incentives?
Blouin, Jennifer L.; Krull, Linda K.; Robinson, Leslie - 2010
Persistent link: https://www.econbiz.de/10003991674
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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
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of public economics 96 (2012) 11/12, pp. 946-958
Persistent link: https://www.econbiz.de/10009702421
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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 foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10013138452
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The Architecture of Compromise : Why CFOs Might Endorse a 100% Corporate Profit Tax, Repatriate Overseas Profits, Increase Dividends, and Reinvigorate U.S. Equity Capital Market Ac...
Gumport, M. A. - 2017
the federal corporate tax rate to 100% and ii) allow 100% corporate deductibility of dividend payments might span the …
Persistent link: https://www.econbiz.de/10012975842
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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 foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10012991035
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de/10012802879