Dividend imputation
id:
dividend-imputation-243-5957678
title:
Dividend imputation
text:
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal tax rate. The imputation system effectively taxes distribut
brand slug:
wiki
category slug:
encyclopedia
description:
Corporate tax system
original url:
https://en.wikipedia.org/wiki/Dividend_imputation
date created:
date modified:
2024-04-21T02:46:35Z
main entity:
{"identifier":"Q568586","url":"https://www.wikidata.org/entity/Q568586"}
image:
fields total:
13
integrity:
14