000			02196nab a2200301 c 4500
003			ES-MaIEF
005			20180619144757.0
007			ta
008			180619b at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_963719 _aCormick, Rhys
245		0	_aDividend imputation _b : a critical review of the future of the system _c Rhys Cormick and John McLaren
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aA full dividend imputation system for the taxation of companies and shareholders in Australia is only used by two OECD member countries: namely, Australia and New Zealand. A variety of models for the taxation of companies and shareholders are used by other countries to address: the distortions that are caused when determining the dividend to be paid to the shareholders; the way in which the company is financed either by debt or equity; the ability to attract foreign investors; and the decision to operate in foreign markets. This article critically examines the Australian dividend imputation system and its impact on domestic companies in terms of financing options and dividend policy, especially when attracting investment from superannuation (retirement) funds. It is suggested that the dividend imputation system creates a number of distortions and it is contended that a dividend deduction model of corporate-shareholder integration would be the preferred model in Australia. This method will allow for integration of corporate-shareholder taxation while maintaining the concessional tax environment for superannuation funds and eliminating some current distortions.
650		4	_947460 _aIMPUESTOS
650		4	_9973 _aACCIONISTAS
650		4	_910750 _aREFORMA
650		4	_942810 _aDIVIDENDOS
650		4	_961119 _aIMPUTACIÓN DE RENTAS
650		4	_932206 _aAUSTRALIA
650		4	_948454 _aSOCIEDADES
700	1		_928929 _aMacLaren, John
773	0		_9156193 _oOP 1867/2018/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 1, 2018, p. 141-161
942			_cART
999			_c138317 _d138317