Company Tax Systems and their Effects on Investors

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...

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Bibliographic Details
Published in:The Economic record 1982-12, Vol.58 (4), p.339-351
Main Author: OFFICER, R. R.
Format: Article
Language:English
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Summary: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.
ISSN:0013-0249
1475-4932
DOI:10.1111/j.1475-4932.1982.tb00384.x