Corporate taxes and the taxation of dividends
The classical system of taxation, whereby companies are taxed without a deduction for dividends paid and shareholders are taxed on their dividend receipts, results in double taxation of dividends. Split rate and imputation systems have been developed in an attempt to mitigate the effects of double t...
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| Format: | Others |
| Language: | English |
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Rhodes University
1997
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| Online Access: | http://hdl.handle.net/10962/d1001644 |