Taxpaying behaviour and dividend imputation : the effect of foreign and domestic ownership on average effective tax rates - Wilkinson, B. R.; Cahan, S. F. (Palmerston North, N.Z. : Massey University, 1998)
References : p. 22-24
Keywords: Dividends -- Taxation -- New Zealand; Investments, Foreign -- Taxation -- New Zealand; International business enterprises -- Taxation -- New Zealand