Bellak, Christian; Leibrecht, Markus - In: FinanzArchiv: Public Finance Analysis 66 (2010) 4, pp. 350-383
This paper explores the effect dividend taxes exert on dividends repatriated from foreign affiliates to their German parent companies. The empirical analysis based on firm-level data from the Microdatabase Direct Investment provided by the Deutsche Bundesbank first signals the validity of the...