Various countries have dividend imputation for that: > it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiri

Various countries have dividend imputation for that: > it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate. http://en.wikipedia.org/wiki/Dividend_imputation http://en.wikipedia.org/wiki/Dividend_imputation