TERMIUM Plus®

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dividend imputation [1 record]

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Record 1 1992-04-30

English

Subject field(s)
  • Finance
CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.

French

Domaine(s)
  • Finances

Spanish

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