Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
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Taxes, investment decision, capital budgeting
Dividend Announcements, Taxation, Germany
International taxation; Tax attractiveness; Statutory tax rate; Location decision; Multina-tional enterprise; Composite index
tax attractiveness, location decision, multinational enterprise, count data model
tax measure, tax attractiveness, tax planning, multinational company
Dividend, Share Repurchase, Taxation, Payout Policy
Dividends, Taxation, Payout Policy
tax planning; tax avoidance; manager power; Base Erosion and Profit Shifting (BEPS)
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dividends, taxes, dividend tax credit, ex‐dividend day, tax clienteles, dividend stripping, tax arbitrage, payout policy, Germany, tax reform
dividends, taxes, dividend tax credit, ex-dividend day, tax clienteles, dividend stripping, tax arbitrage, payout policy, Germany, tax reform
tax preferences, dividends, capital gains, distributions, neutral taxation, corporate tax systems, European Union, European Court of Justice
Uniform accounting, separate accounting, one-book system, two-book system, tax accounting, tax base, EU member states, Germany
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