000			02051nab a2200277 c 4500
003			ES-MaIEF
005			20190816110637.0
007			ta
008			190813s2019 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964405 _aLi, Estelle Xuerui
245		4	_aThe Australian dividend imputation system and corporate tax avoidance _c Xuerui (Estelle) Li and Alfred Tran
260			_c2019
500			_aResumen.
520			_aThis study investigates whether and how the Australian dividend imputation system alleviates corporate tax avoidance by Australian listed companies. Based on a sample of profitable Australian listed companies across the period from 2009 to 2012, this study finds that companies distributing a higher proportion of their after‑tax profits as franked dividends and companies with less foreign ownership engage in less corporate tax avoidance. No significant statistical association between foreign operations and corporate tax avoidance is found. Furthermore, this study finds that when an Australian listed company with partial foreign ownership pays more franked dividends to meet the demands of its Australian shareholders, it tends to engage in less corporate tax avoidance; and when an Australian company has foreign operations, it may shift foreign profits to Australia to enjoy greater benefits from the imputation system. This study contributes to the literature and political debate with regards to corporate tax avoidance by providing empirical evidence on the tax avoidance‑reducing effect of the dividend imputation system.
650		4	_948454 _aSOCIEDADES
650		4	_948469 _aSOCIEDADES EXTRANJERAS
650		4	_942810 _aDIVIDENDOS
650		4	_944029 _aEVASION FISCAL
650		4	_aAUSTRALIA _932206
650		4	_943410 _aELUSION FISCAL
700	1		_949472 _aTran, Alfred V.
773	0		_9160804 _oOP 1867/2019/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 34, n. 2, 2019, p. 357-399
942			_cART
999			_c140996 _d140996