Company Tax Systems and their Effects on Investors

R. R. Officer

The Economic Record, 1982, vol. 58, issue 4, 339-351

Abstract: The Campbell Committee recognized the importance of company tax systems, independently of the amount of tax revenue raised by such systems, on resource allocation. They recommended that the government should work toward a full integration of company and personal taxes. This study, which arose out of work for that committee, examines the effect on the main classes of investors of different company tax systems and speculates on the effect on dividend and financing decisions of companies.

Date: 1982
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