imputation system
noun[C]
TAXukusasystemin whichshareholderswhoreceivedividends(=partof theprofitof acompany)alsoreceiveataxcreditfortaxesthat thecompanypaid:
Corporationtaxisbasedon animputationsystem, whichmeansthatshareholdersdo notfacedoubletaxationontheirdividends.