Download This PaperDividend Imputation: The International Experience
JASSA, FORTHCOMING
9 Pages Posted: 15 Mar 2016
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: Suggested Citation
Ainsworth, Andrew, Dividend Imputation: The International Experience (March 14, 2016). JASSA, FORTHCOMING, CIFR Paper No. 096/2016, Available at SSRN: https://ssrn.com/abstract=2747721
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