foreign investment to domestic agents. Dividend imputation schemes play an important role in this discussion. Dividend … equity investment by about 5%. Domestic investors paid dividends under a dividend imputation system receive a credit for the … imputation eliminates the double taxation of domestic income, reduces the effective tax rate on domestic investment and makes …

This paper highlights the role of dividend imputation in influencing cross-border equity flows. We account for the … dividend imputation scheme employed by various countries at different periods of time. In this paper it is argued that the …. Dividend imputation eliminates the double taxation of domestic income, reduces the effective tax rate on domestic investment …