It would be a mistake to think that just because higher earners face higher tax rates, that’s what they pay. When it comes to income from savings it’s the other way around.
Articles on Dividend imputation
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Directors’ obsession with maximising shareholder value has sucked the liquidity out of companies, making them brittle in the face of crises.
It’s the highest earning most wealthy shareowners who’ll be missing the cheques.
Labor’s proposal is a grab for money, disguised as something grander.
The media loves a victim, but sympathy for someone who won’t spend what they’ve got because they’re saving for their children is taking it too far.
Both sides have different perceptions about how what the government characterises as a “retirement tax” - the franking credits change – will play out politically.
If you can understand this, you might just understand the election. Here’s our quick guide to the language of dividend imputation.
Though it is generally believed a minor miracle would be needed to rescue the Morrison government, the Coalition judges the best way to “save furniture” is to wave the fear flags.
On one measure our company tax rate is the third-highest, but we like it that way because it allows us to give big tax refunds to local shareholders, many of them retirees.
Businesses who pay dividends to shareholders with tax credits attached pay more tax, new research finds.
Labor has capitulated to pressure to exempt pensioners from its plan to end cash refunds for dividend imputation credits.
Michelle Grattan speaks with Lawrence Pratchett about this weekend’s elections.
Labor sources are talking down the chances of Ged Kearney in Batman, though the party is not writing off the seat.
Scrapping cash refunds on dividends could make the tax system fairer. But super funds could invest less in Australian companies.
Before we consider scrapping dividend imputation it’s essential we consider the alternatives.
If our dividend imputation system makes it unattractive for non-resident investors in Australian companies, why not extend tax offsets on franked dividends to them?
Top contributors
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Professorial Fellow, University of Canberra
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Emeritus Professor of Finance, The University of Melbourne
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Chief executive officer, Grattan Institute
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Senior Lecturer, UNSW
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Dean of Business, Government and Law, University of Canberra
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Visiting Fellow, Crawford School of Public Policy, Australian National University
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Professor, School of Taxation and Business Law, UNSW
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Professiorial Fellow, The University of Melbourne
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Professor, Accounting Discipline Group, University of Technology Sydney
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Lecturer in Social Procurement, The University of Melbourne
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Scientia Professor of Economics, UNSW
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Visiting Fellow, Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University
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Lecturer in Economics, University of Canberra
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Director, POLIS: The ANU Centre for Social Policy Research, Australian National University