Raising your personal income tax rate on dividend and capital gain income to 30 percent increases your effective tax rate to 45.3 percent.

FORBES: The Arbitrariness of the Buffett Rule

The dividend and personal income windfall from late last year may partly explain the healthy increase in consumer spending in January and February despite the big payroll-tax increase.

WSJ: Review & Outlook: The Growth Deficit

"Personal income in November and December was boosted by accelerated and special dividend payments to persons and by accelerated bonus payments and other irregular pay in private wages and salaries in anticipation of changes in individual income tax rates, " the Commerce Department's Bureau of Economic Analysis said.

BBC: US personal incomes jump ahead of New Year tax rise