Taxpaying behaviour and dividend imputation : the effect of foreign and domestic ownership on average effective tax rates /
by B. R. Wilkinson and S. F. Cahan
- Palmerston North, N.Z. : Massey University, 1998
- 30 p. ; 30 cm.
- Discussion paper series / Department of accountancy and Business Law, Massey University ; 176 .
- Discussion paper series (Massey University. Department of Accountancy and Business Law) ; 176 .
References : p. 22-24
1172-1065
Dividends--Taxation--New Zealand Investments, Foreign--Taxation--New Zealand International business enterprises--Taxation--New Zealand