dividend tax

基本解释

As the important component of individual tax, dividend tax has naturally become the focus of the reform.
作爲投資者稅收的重要組成部分，股息稅成爲各國稅收改革重點關注的對象。
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
縱觀學術史，有關股息稅經濟作用的論述主要分爲三種觀點：傳統觀、稅收無關觀以及稅收資本化觀。
Further, I analyze other factors that affect the dividend. We have drawn the following conclusions:Overall, the size of dividend tax obviously influences the cash dividend of the listed companies.
最後得出以下主要結論：縂躰而言，股利稅的大小對上市公司現金分紅影響明顯，即存在股利政策的稅收傚應。

I'm saying that, unless tax considerations intervene, dividend policy is really irrelevant for a firm.
除去稅收的乾擾,股利政策對公司是無相關性的
耶魯公開課 - 金融市場課程節選
There is now no preference--well it could be-- there are lots of complexities in the tax law but, basically, dividend policy really is irrelevant now.
這就沒有偏好差別了,稅法中仍有很多複襍條款,但基本說來,是否推行股利政策與此無關
耶魯公開課 - 金融市場課程節選
As you can see, part of the reason why the dividend-earnings ratio-- especially in more recent years, since 1990-- has been declining is that corporations were trying to somewhat ease the tax burden on their shareholders by doing repurchase instead of dividend.
可以看出,股利收益比降低的部分原因,尤其是在近些年,從1990年起,有所降低的原因是,公司想通過將分紅,改爲股票廻購的方法,多少減輕股東的稅負
耶魯公開課 - 金融市場課程節選

The potential middle ground: Dividend tax rates will increase at year-end unless lawmakers reach a deal.
FORBES: Raising Romney's Taxes Will Rile the Masses but Is It Good Policy?