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Type: Journal Articles Authors: Steve Bond, Lucy Chennells and Michael P Devereux ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 16, No. 3, August 1995
Volume, issue, pages: Vol. 16, No. 3, pp. 1-18
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how this can be achieved. The solutions adopted are often complex and certainly diverse, as witnessed by the range of different approaches used in the OECD countries, described in OECD (1991). Search |
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