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Dividend Imputation: The International Experience

JASSA, FORTHCOMING

CIFR Paper No. 096/2016

9 Pages Posted: 15 Mar 2016  

Andrew B. Ainsworth

University of Sydney - Finance Discipline; Financial Research Network (FIRN)

Date Written: March 14, 2016

Abstract

An overlooked aspect of the debate surrounding Australia’s dividend imputation system is the international experience with dividend imputation. Between 1999 and 2008, nine countries removed their dividend imputation systems. A number of questions arise. What was the motivation for removing imputation? How were dividends taxed after imputation was removed? What happened to corporate tax rates? And ultimately, what are the lessons for Australia? This paper seeks to provide answers to these questions.

Keywords: Dividend, Imputation

Suggested Citation

Ainsworth, Andrew B., Dividend Imputation: The International Experience (March 14, 2016). JASSA, FORTHCOMING; CIFR Paper No. 096/2016. Available at SSRN: https://ssrn.com/abstract=2747721

Andrew Ainsworth (Contact Author)

University of Sydney - Finance Discipline ( email )

Cnr. of Codrington and Rose Streets
Sydney, NSW 2006
Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School
St Lucia, 4071 Brisbane
Queensland
Australia

HOME PAGE: http://www.firn.org.au

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