• 1 Introduction
  • 2 The basic Lintner model
  • 2.1 The model framework
  • 2.2 Survey of existing studies applying the basic Lintner model
  • 2.3 Relevance of the basic Lintner model for cross-border intra-firm dividend payments of German firms
  • 3 Do taxes have an impact on the amount of dividends repa-triated?
  • 3.1 Dividend taxes and intra-rm dividend payments - Survey ofthe empirical literature
  • 3.2 An augmented Lintner model
  • 3.3 Taxes and additional determinants of dividends
  • 3.4 Econometric results for the augmented Lintner model
  • 3.5 Robustness checks
  • 4 Summary