@misc{AlstadsaeterJacob2018, author = {Annette Alstadsaeter and Martin Jacob}, title = {Dividend taxes and income shifting}, edition = {April 2015}, doi = {10.2139/ssrn.2143191}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {07/2012}, type = {workingpaper}, pages = {33}, year = {2018}, }