Kari, Seppo; Ylä-Liedenpohja, Jouko - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2002
Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical...