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Australian dividend imputation system and corporate tax avoidance

Tran, Alfred; Li, Xuerui


This study examines how the Australian dividend imputation system reduces corporate tax avoidance of listed companies. Based on a sample of Australian listed profitable companies over the years from 2009 to 2012, we show that companies with greater franked dividend distributions and with less foreign ownership engage in less corporate tax avoidance measured by current effective tax rate. We do not find significant association between foreign operations and corporate tax avoidance. The study...[Show more]

CollectionsANU Research Publications
Date published: 2016
Type: Conference paper
Source: Accounting and Finance Association of Australia and New Zealand


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