To avoid that income that was taxed at the corporate level also were taxed at the individual level (double taxation), the imputation tax credit for dividends and treasury system gains was introduced.
For at undgå at indtægter som var beskattet på selskabsniveau også blev beskattet på personniveau (dobbeltbeskatning), blev godtgørelsesfradraget for udbytter og RISK-systemet for aktiegevinster indført.