Browsing Taxation by Subject "Refundability"

Browsing Taxation by Subject "Refundability"

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  • The impact of full franking credit refundability on corporate tax avoidance 
    Brown, Rodney; Lim, Youngdeok; Evans, Christopher Charles (University of New South Wales, 2020)
    The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes ...