dividend tax

基本解釋

As the important component of individual tax, dividend tax has naturally become the focus of the reform.
作為投資者稅收的重要組成部分，股息稅成為各國(guó)稅收改革重點(diǎn)關(guān)注的對(duì)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(xué)術(shù)史，有關(guān)股息稅經(jīng)濟(jì)作用的論述主要分為三種觀點(diǎn)：傳統(tǒng)觀、稅收無關(guān)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.
最后得出以下主要結(jié)論：總體而言，股利稅的大小對(duì)上市公司現(xiàn)金分紅影響明顯，即存在股利政策的稅收效應(yīng)。

I'm saying that, unless tax considerations intervene, dividend policy is really irrelevant for a firm.
除去稅收的干擾,股利政策對(duì)公司是無相關(guān)性的
耶魯公開課 - 金融市場(chǎng)課程節(jié)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,稅法中仍有很多復(fù)雜條款,但基本說來,是否推行股利政策與此無關(guān)
耶魯公開課 - 金融市場(chǎng)課程節(jié)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,改為股票回購的方法,多少減輕股東的稅負(fù)
耶魯公開課 - 金融市場(chǎng)課程節(jié)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?