Gruevski I, Gaber S. Other Tax Models That Alleviate the Burden on Equity Financed Investments: Analysis of the Full Integration Tax System, the Dividend Exemption Tax System and the Flat Tax Rate System. IJSBAR. 2018;42(4):203-219. Accessed November 3, 2025. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/9563