Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises

Author: Bellak Christian   Leibrecht Markus  

Publisher: Mohr Siebeck

ISSN: 0015-2218

Source: FinanzArchiv: Public Finance Analysis, Vol.66, Iss.4, 2010-12, pp. : 350-383

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Abstract