Mishra, Anil V; Ratti, Ronald A - Volkswirtschaftliche Fakultät, … - 2013
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 …