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...

Full description

Saved in:
Bibliographic Details
Published in:The Economic record 1982-12, Vol.58 (4), p.339-351
Main Author: OFFICER, R. R.
Format: Article
Language:English
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963
cites cdi_FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963
container_end_page 351
container_issue 4
container_start_page 339
container_title The Economic record
container_volume 58
creator OFFICER, R. R.
description 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.
doi_str_mv 10.1111/j.1475-4932.1982.tb00384.x
format article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_1299895996</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>1299895996</sourcerecordid><originalsourceid>FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963</originalsourceid><addsrcrecordid>eNqVkE1PgzAYxxujiXP6HYiewb4BrRdjyMSZxUWdmnhpCmsjuMFsmcK3t8iyu__Lc3j-L8kPgHMEA-R0WQaIxqFPOcEB4gwHTQYhYTRoD8Bo_zoEIwgR8SGm_BicWFtCJ8zQCOCkXm9k1XkL2XrPnW3U2nqyWnrNhyqMN9Fa5Y316sqbVt_KNrWxp-BIy5VVZ7s7Bi-3k0Vy58_m6TS5mfk5RRH3KUaaahWGBGZYZ3lEFMuY5hAxyiHnEkutY5IRFeUYa0UQj5cIL0MlCaU8ImNwMfRuTP21dduirLemcpMCYc4ZD_mf62pw5aa21igtNqZYS9MJBEXPSJSiByF6EKJnJHaMROvC10P4p1ip7h9JMUnmT4Rw1-APDYVD1-4bpPkUUUxc-O0hFej-MX2Hr4lg5Be_i3xN</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1299895996</pqid></control><display><type>article</type><title>Company Tax Systems and their Effects on Investors</title><source>EBSCOhost Business Source Ultimate</source><source>EBSCOhost Econlit with Full Text</source><creator>OFFICER, R. R.</creator><creatorcontrib>OFFICER, R. R.</creatorcontrib><description>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.</description><identifier>ISSN: 0013-0249</identifier><identifier>EISSN: 1475-4932</identifier><identifier>DOI: 10.1111/j.1475-4932.1982.tb00384.x</identifier><language>eng</language><publisher>Oxford, UK: Blackwell Publishing Ltd</publisher><ispartof>The Economic record, 1982-12, Vol.58 (4), p.339-351</ispartof><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963</citedby><cites>FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,776,780,27901,27902</link.rule.ids></links><search><creatorcontrib>OFFICER, R. R.</creatorcontrib><title>Company Tax Systems and their Effects on Investors</title><title>The Economic record</title><description>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.</description><issn>0013-0249</issn><issn>1475-4932</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1982</creationdate><recordtype>article</recordtype><recordid>eNqVkE1PgzAYxxujiXP6HYiewb4BrRdjyMSZxUWdmnhpCmsjuMFsmcK3t8iyu__Lc3j-L8kPgHMEA-R0WQaIxqFPOcEB4gwHTQYhYTRoD8Bo_zoEIwgR8SGm_BicWFtCJ8zQCOCkXm9k1XkL2XrPnW3U2nqyWnrNhyqMN9Fa5Y316sqbVt_KNrWxp-BIy5VVZ7s7Bi-3k0Vy58_m6TS5mfk5RRH3KUaaahWGBGZYZ3lEFMuY5hAxyiHnEkutY5IRFeUYa0UQj5cIL0MlCaU8ImNwMfRuTP21dduirLemcpMCYc4ZD_mf62pw5aa21igtNqZYS9MJBEXPSJSiByF6EKJnJHaMROvC10P4p1ip7h9JMUnmT4Rw1-APDYVD1-4bpPkUUUxc-O0hFej-MX2Hr4lg5Be_i3xN</recordid><startdate>198212</startdate><enddate>198212</enddate><creator>OFFICER, R. R.</creator><general>Blackwell Publishing Ltd</general><general>Economic Society of Australia</general><scope>BSCLL</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>HFIND</scope><scope>IOIBA</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope></search><sort><creationdate>198212</creationdate><title>Company Tax Systems and their Effects on Investors</title><author>OFFICER, R. R.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1982</creationdate><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>OFFICER, R. R.</creatorcontrib><collection>Istex</collection><collection>CrossRef</collection><collection>Periodicals Index Online Segment 16</collection><collection>Periodicals Index Online Segment 29</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access &amp; Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access &amp; Build (Plan A) - APAC</collection><collection>Primary Sources Access &amp; Build (Plan A) - Canada</collection><collection>Primary Sources Access &amp; Build (Plan A) - West</collection><collection>Primary Sources Access &amp; Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - Midwest</collection><collection>Primary Sources Access &amp; Build (Plan A) - North Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><jtitle>The Economic record</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>OFFICER, R. R.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Company Tax Systems and their Effects on Investors</atitle><jtitle>The Economic record</jtitle><date>1982-12</date><risdate>1982</risdate><volume>58</volume><issue>4</issue><spage>339</spage><epage>351</epage><pages>339-351</pages><issn>0013-0249</issn><eissn>1475-4932</eissn><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.</abstract><cop>Oxford, UK</cop><pub>Blackwell Publishing Ltd</pub><doi>10.1111/j.1475-4932.1982.tb00384.x</doi><tpages>13</tpages></addata></record>
fulltext fulltext
identifier ISSN: 0013-0249
ispartof The Economic record, 1982-12, Vol.58 (4), p.339-351
issn 0013-0249
1475-4932
language eng
recordid cdi_proquest_journals_1299895996
source EBSCOhost Business Source Ultimate; EBSCOhost Econlit with Full Text
title Company Tax Systems and their Effects on Investors
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-02T23%3A53%3A13IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Company%20Tax%20Systems%20and%20their%20Effects%20on%20Investors&rft.jtitle=The%20Economic%20record&rft.au=OFFICER,%20R.%20R.&rft.date=1982-12&rft.volume=58&rft.issue=4&rft.spage=339&rft.epage=351&rft.pages=339-351&rft.issn=0013-0249&rft.eissn=1475-4932&rft_id=info:doi/10.1111/j.1475-4932.1982.tb00384.x&rft_dat=%3Cproquest_cross%3E1299895996%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c4169-421f4fe5530b2fbc63e8b8f901849099a2aff73b3e6c22fe3197d12d5ea344963%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=1299895996&rft_id=info:pmid/&rfr_iscdi=true