Kari, Seppo; Ylä-Liedenpohja, Jouko - In: FinanzArchiv: Public Finance Analysis 61 (2005) 1, pp. 45-45
This paper analyzes effects of an equalization tax on the decisions of a multinational company. An equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has borne a tax in the corporate sector equal to the imputation credit...