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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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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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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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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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Tax holidays (and other escapes) in the American Jobs Creation Act
Clausing, Kimberly A. - In: National tax journal 58 (2005) 3, pp. 331-346
Persistent link: https://www.econbiz.de/10003186039
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Deferral and the optimal taxation of international investment income
Rousslang, Donald J. - In: National tax journal 53 (2000) 3,1, pp. 589-600
Persistent link: https://www.econbiz.de/10001534889
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The effect of the Tax Reform Act of 1986 on the location of assets in financial services firms
Altshuler, Rosanne; Hubbard, R. Glenn - 2000
Persistent link: https://www.econbiz.de/10001511997
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The effect of the Tax Reform Act of 1986 on the location of assets in financial services firms
Altshuler, Rosanne; Hubbard, R. Glenn - 2000
Persistent link: https://www.econbiz.de/10001496803
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The effect of the Tax Reform Act of 1986 on the location of assets in financial services firms
Altshuler, Rosanne; Hubbard, R. Glenn - 2002 - This draft: July 10, 2000
This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax...
Persistent link: https://www.econbiz.de/10011576879
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Foreign holding companies and the US taxation of foreign earnings : evidence from the Tax Increase Prevention and Reconciliation Act of 2005
Murphy, Frank - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 729-757
Persistent link: https://www.econbiz.de/10014289099