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- W2895768257 abstract "This chapter discusses the imputation systems of corporation tax within the EEC. The introduction of an imputation system in the United Kingdom in 1973 seems to have been the result of three main factors. There was the need to harmonies practice within the EEC. There was also an equity argument against the economic double taxation of dividends. The chapter presents a comparison of incorporated and unincorporated businesses. It has not been possible to establish whether the imputation system in the UK would lead to greater dividends because of such complicating factors since 1973 as high inflation and dividend restrictions. It is not at all clear that it is possible for investors to tell which companies will make the best use of investment funds." @default.
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- W2895768257 date "1983-01-01" @default.
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- W2895768257 title "Imputation systems of corporation tax within the EEC**This article is reprinted, with permission, from Accounting and Business Research (Spring 1980) pp 221–231" @default.
- W2895768257 doi "https://doi.org/10.1016/b978-0-408-10841-6.50031-2" @default.
- W2895768257 hasPublicationYear "1983" @default.
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