dividend tax

基本解释

As the important component of individual tax, dividend tax has naturally become the focus of the reform.
作为投资者税收的重要组成部分，股息税成为各国税收改革重点关注的对象。
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.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。
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.
最后得出以下主要结论：总体而言，股利税的大小对上市公司现金分红影响明显，即存在股利政策的税收效应。

I'm saying that, unless tax considerations intervene, dividend policy is really irrelevant for a firm.
除去税收的干扰,股利政策对公司是无相关性的
耶鲁公开课 - 金融市场课程节选
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.
这就没有偏好差别了,税法中仍有很多复杂条款,但基本说来,是否推行股利政策与此无关
耶鲁公开课 - 金融市场课程节选
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,从1990年起,有所降低的原因是,公司想通过将分红,改为股票回购的方法,多少减轻股东的税负
耶鲁公开课 - 金融市场课程节选

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?