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An Outline Of The United Kingdom Advanced Corporate Tax

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  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

Abstract

In order to alleviate part of this double taxation of distributed profits the classical system was replaced in 1973 by the "imputation system". This new system of taxation gives shareholders tax credits for tax paid by the corporation. These tax credits may be used by shareholders to offset their income tax liability on the dividends they receive.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_68.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1985-05.

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Length: 6 pages
Date of creation: Aug 1985
Date of revision:
Handle: RePEc:qed:dpaper:68

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Keywords: United Kingdom; Advanced Corporate Tax;

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