The figure is based on the profit after tax less the dividend receivable.

该数字基于税后利润减去应收股利。

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MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.

MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。

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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

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It is to raise the tax on dividend income for upper-income taxpayers to the normal top rate for income tax.

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The Junior ISA investments are not subject to capital gains tax, income tax on savings, or to further tax on dividend income.

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When Alan Greenspan, the influential chairman of the Federal Reserve, testified to Congress last month, he supported one of the central elements of the Bush plan abolishing tax on dividend income in principle.

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