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Definition of

imputation system


dividend tax credit for tax paid by firm a system in which recipients of dividends gain tax advantage for taxes paid by the company that paid the dividends

Recommended Further Reading (Term count)
  • Valuation and Project Selection When the Market and Face Value of Dividends Differ
    by Graham Partington
    Suppose that a company declares a cash dividend of $1, then the face value of the dividend is $1. The market value, which is what that dividend trades for in the market, may, or may not, be the same as the face value. Traditional approaches to valuation, such as the discounted dividend model (see “Using Dividend Discount Models”), usually assume that the market value and the face value of dividends are the same. When this is not the case you hit...

Definitions of ’imputation system’ and meaning of ’imputation system’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’imputation system’ and other financial terms with our online QFINANCE Financial Dictionary.

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