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- W3123364385 abstract "There is ongoing debate about the precise effects of the dividend imputation system on the Australian financial sector, company and investor behaviour, and real sector consequences. In discussions about the costs, benefits and the future of imputation, a critical but largely ignored issue is the need to identify the appropriate counterfactual. Any alternative will involve some differences between Australian and overseas tax systems and differential treatment between investors, which will involve various types of distortions. Based on the available evidence, this paper argues that the benefits of imputation outweigh its costs. Moreover, the disruption to financial markets caused by substantive change such as abolishing imputation would be substantial." @default.
- W3123364385 created "2021-02-01" @default.
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- W3123364385 date "2016-01-01" @default.
- W3123364385 modified "2023-09-25" @default.
- W3123364385 title "DIVIDEND IMPUTATION and the Australian financial system" @default.
- W3123364385 hasPublicationYear "2016" @default.
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