TY - BOOK AU - Wilkinson,B.R. AU - Cahan, S. F. TI - Taxpaying behaviour and dividend imputation: the effect of foreign and domestic ownership on average effective tax rates T2 - Discussion paper series / Department of accountancy and Business Law, Massey University SN - 1172-1065 AV - HJ4819.5 PY - 1998/// CY - Palmerston North, N.Z. PB - Massey University KW - Dividends KW - Taxation KW - New Zealand KW - Investments, Foreign KW - International business enterprises N1 - References : p. 22-24 ER -