Altshuler, Rosanne; Newlon, T. Scott; Randolph, William - Department of Economics, Rutgers University-New Brunswick - 1996
dividend remittances should not be influenced by repatriation taxes. The results of recent empirical work indicate that … dividend remittances are sensitive to repatriation taxes. This paper investigates whether the empirical evidence can be … occur due to changes in statutory tax rates, and transitory tax changes on dividend repatriations. Our data contains U …