what countries use a classical system of tax - SERP Analysis

https://www.ciat.org/ciatblog-sistema-tributario-integrado-o-desintegrado/?lang=en

https://www.tandfonline.com/doi/pdf/10.1080/13518479500000012

https://www.tandfonline.com/doi/abs/10.1080/13518479500000012

https://en.wikipedia.org/wiki/Dividend_imputation

https://www.fightfinance.com/resources/pricing/9b_imputation_versus_classical_tax_systems.pdf

https://taxfoundation.org/blog/corporate-integration-tax-reform/

https://treasury.gov.au/publication/economic-roundup-winter-2006/a-brief-history-of-australias-tax-system

https://en.wikipedia.org/wiki/United_Kingdom_corporation_tax

https://lawstrust.com/en/company-formation-preferential-taxation

https://www.europarl.europa.eu/workingpapers/econ/105/part2b_en.htm?textMode=on

https://www.ifo.de/DocDL/cesifo_wp665.pdf

https://www.isg.pt/wp-content/uploads/2021/02/2_5_Teixeira-Gloria-2000-Corporation-tax-systems-in-the-EU-ISG-Revista-Fiscalidade-no-2.pdf

https://icepp.gsu.edu/files/2015/03/ispwp9701.pdf

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID301501_code020228590.pdf?abstractid=301501&mirid=1

https://historyandpolicy.org/policy-papers/papers/history-of-tax-havens/

https://www.elibrary.imf.org/view/book/9781557751911/ch008.xml

https://www.offshore-protection.com/offshore-blog/countries-highest-taxes

https://www.wolterskluwer.com/en-nz/expert-insights/long-term-insights-briefing-the-future-of-new-zealands-tax-system

https://www.eurocompanyformations.com/blog/explained-the-full-imputation-system-in-malta/

https://ifs.org.uk/sites/default/files/output_url_files/r63.pdf

https://www.unr.edu/business/international/blog/tax-systems

https://home.treasury.gov/system/files/131/WP-40.pdf

https://eyfinancialservicesthoughtgallery.ie/wp-content/uploads/2014/11/Historical-Development-and-International-Context-of-the-Irish-corporate-tax-system-2.pdf

https://www.oecd.org/content/dam/oecd/en/publications/reports/2001/06/tax-systems-in-european-union-countries_g17a1445/785648484253.pdf

https://wiki.treasurers.org/wiki/Imputation_system

https://www.elibrary.imf.org/view/journals/024/1977/003/article-A006-en.xml

https://taxfoundation.org/research/all/federal/eliminating-double-taxation-through-corporate-integration/

https://academic.oup.com/book/39640/chapter/339604024

https://scholarship.law.columbia.edu/cgi/viewcontent.cgi?article=3560&context=faculty_scholarship

https://ideas.repec.org/p/ces/ceswps/_665.html

https://www.europarl.europa.eu/workingpapers/econ/105/part2c_en.htm?textMode=on

https://www.pbo.gov.au/about-budgets/budget-insights/budget-explainers/dividend-imputation-and-franking-credits

https://repository.law.umich.edu/cgi/viewcontent.cgi?article=3332&context=articles

https://aei.pitt.edu/40293/1/A4688.pdf

https://www.redalyc.org/journal/5116/511675263002/511675263002.pdf

https://www.oecd.org/content/dam/oecd/en/publications/reports/2005/07/the-french-tax-system_g17a16b9/787686341561.pdf

https://www.nber.org/system/files/working_papers/w12802/w12802.pdf

https://www.cato.org/policy-analysis/bold-international-tax-reforms-counteract-oecd-global-tax

https://www.weforum.org/stories/2015/06/how-should-multinational-companies-be-taxed/

https://www.researchgate.net/publication/5157792_Dividend_taxation_and_corporate_investment_A_comparative_study_between_the_classical_system_and_imputation_system_of_dividend_taxation_in_the_United_States_and_Australia

https://www.ciat.org/ciatblog-the-financial-transaction-tax-itf-in-lac-countries/?lang=en

http://repec.org/esAUSM04/up.11997.1077059500.pdf

https://oll.libertyfund.org/publications/liberty-matters/2017-07-28-classical-liberals-and-the-income-tax

https://www.sciencedirect.com/science/article/abs/pii/S0176268098000202

https://global.oup.com/academic/product/the-tax-system-in-industrialized-countries-9780198293316

https://scholar.harvard.edu/files/mankiw/files/optimal_taxation_in_theory.pdf

https://sgp.fas.org/crs/misc/R44671.pdf

https://home.treasury.gov/system/files/131/Report-Integration-1992.pdf

https://taxjustice.net/press/new-ranking-reveals-corporate-tax-havens-behind-breakdown-of-global-corporate-tax-system-toll-of-uks-tax-war-exposed/

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=301501

https://gabriel-zucman.eu/files/SaezZucman2023.pdf

https://gfintegrity.org/issue/financial-secrecy/

https://www.doria.fi/bitstream/handle/10024/148215/k266.pdf

https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1039&context=articles

https://cepr.org/voxeu/columns/popular-acceptance-inequality-due-brute-luck-and-support-classical-benefit-based

https://www.aer.gov.au/system/files/Attachment%2010-4%20Gamma%20Supporting%20Documents%20-%2013%20A%20Measure%20of%20the%20Efficacy%20of%20the%20Australian%20Imputation%20Tax%20System%20-%20March%202008.pdf

https://eml.berkeley.edu/~saez/piketty-saezNBER12handbook.pdf

https://sciendo.com/journal/NTAXJ

https://exactera.com/resources/the-global-minimum-tax-is-here-now-what/

https://www.sylff.org/news_voices/31592/

https://researchrepository.rmit.edu.au/esploro/outputs/journalArticle/Dividend-taxation-and-corporate-investment-A/9921863865701341

https://www.econlib.org/library/Enc/CorporateTaxation.html

https://www.un.org/esa/ffd/wp-content/uploads/2014/09/DoubleTaxation.pdf

https://www.degruyterbrill.com/document/doi/10.1515/econ-2022-0104/html?lang=en&srsltid=AfmBOorEJed6qKuXdSeCqzGyR0Qiq06olbNFlbIuW9X6Rb4GJc7Kh2ek

https://www.cambridge.org/core/books/taxation-and-statebuilding-in-developing-countries/08990C37F738BF915CB05268D82948FC

https://www.globalcitizensolutions.com/countries-with-the-highest-taxes/

https://www.sciencedirect.com/science/article/abs/pii/B9780444535948000033

https://www.itaxa.it/blog/en/dizionario/economic-double-taxation/

https://personal.lse.ac.uk/sternn/050NHS.pdf

https://www.ifo.de/DocDL/dicereport105-rr1.pdf

https://www.researchgate.net/figure/Tax-rates-in-US-and-Australia_tbl1_5157792

https://www.journals.uchicago.edu/doi/10.1086/595948

https://geopolitique.eu/en/articles/tax-justice-in-the-era-of-mobility-and-fragmentation/

https://www.ek-inst.ukim.edu.mk/wp-content/uploads/2018/07/17-Economic-Development-17-3-2015.pdf

https://www.hbs.edu/ris/download.aspx?name=Global%20Tax%20Fairness.pdf

https://www.nber.org/system/files/chapters/c11268/c11268.pdf

https://oxfordre.com/classics/display/10.1093/acrefore/9780199381135.001.0001/acrefore-9780199381135-e-8253

https://taxjustice.net/2017/10/26/21561/

https://www.quora.com/What-are-the-countries-that-use-a-rigressive-tax-system

https://eprints.ugd.edu.mk/14552/1/4839-12474-2-IJSBAR-Vol24%2CNo6.pdf

https://www.econstor.eu/bitstream/10419/26522/1/589389556.PDF

https://treasury.gov.au/speech/looking-forward-100-years-where-to-for-income-tax

https://www.ibfd.org/sites/default/files/2021-12/15_043_International%20tax%20structures%20in%20the%20beps%20era%20_final_web.pdf

https://www.international-tax-law.at/fileadmin/Bibliothek/StudyMaterials_1819/Evans_18_slides1.pdf

https://www.cambridge.org/core/books/international-commercial-tax/source-country-taxation/D3C888AC36A48E8CCB509716E0571050

https://essays.pw/essay/understanding-the-classical-system-of-corporate-taxation-finance-essay-160989

https://taxpolicycenter.org/briefing-book/what-territorial-tax-and-does-united-states-have-one-now

https://www.ideastream.org/2025-06-03/ohio-senate-budget-includes-flat-income-tax-rate

https://www.takeda.com/newsroom/newsreleases/2025/europe-adcetris-approval/

https://www.wabe.org/atlanta-band-the-renaissance-orchestra-mixes-classical-elements-with-contemporary-music/

https://affinity.serif.com/en-us/publisher/?srsltid=AfmBOoqnf_6o94Jbyu8f64mA4gUqynzBx9Y7lB_xLV2SPBsuxAnvD-Vq

https://www.top1000funds.com/2025/06/future-ai-winners-will-command-hardware-training-data-power/

https://www.thaliahallchicago.com/

https://www.bpr.org/2025-06-05/the-future-of-government-funded-research-at-universities

https://www.wusf.org/2025-06-04/trumps-bill-adds-2-4-trillion-to-deficit-over-10-years-per-nonpartisan-analysis

https://www.wgbh.org/news/national/2025-06-03/top-trump-officials-visit-prolific-alaska-oil-field-amid-push-to-expand-drilling

https://www.marvel.com/unlimited?srsltid=AfmBOoqzhYnwp-3Ew3pQL7MhhF2BNvkgg-69eSxQ0YA_V4JXblOk_8LI

https://web.law.duke.edu/cspd/publicdomainday/2024/

https://www.gov.uk/government/news/single-case-of-atypical-bseconfirmed-on-a-farm-in-essex