data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment …. Cashconstrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among …-constrained firms and by higher dividends in cash-rich firms after the tax cut. The heterogeneous investment responses imply that the …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash …-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among closely … and by higher dividends in cash-rich firms after the tax cut. The heterogeneous investment responses imply that the …

data and triple-difference estimators, we find that this dividend tax cut does not affect aggregate investment but that it … affects the allocation of corporate investment. Cash-constrained firms increase investment after the dividend tax cut relative … heterogeneous investment responses imply that the dividend tax cut raises efficiency by improving allocation of investment …

This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The … investment in fixed assets. The empirical approach, which rests upon extensive and intensive margin variation, is shown to … produce very robust results. These suggest a positive relationship between foreign and home investment in real capital. This …