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An Outline Of The United Kingdom Advanced Corporate Tax

Author

Listed:
  • 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.

Suggested Citation

  • Glenn Jenkins, 1985. "An Outline Of The United Kingdom Advanced Corporate Tax," Development Discussion Papers 1985-05, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:68
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    More about this item

    Keywords

    United Kingdom; Advanced Corporate Tax;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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