It is shared when the corporation pays the tax. Don't you think the best measure is how much net tax is paid on the earnings? How much of our wealth is the government entitled to?
What difference does it make if the corporation is paying the bill before the dividend is handed out, or you are paying the bill after the dividend is handed out - other than perception?
The only difference I can think of is that it might affect that kinds of companies you choose to invest in, and how long you stay as an investor. You'll be more likely to choose companies with better pre-tax earnings, as opposed to companies with special tax-breaks and/or subsidies. I think that could be a good thing.
Let's face it, if the government wants to boost the dividend tax, companies will stop paying them and buy back shares instead.
Not if by raising the tax to individuals, they credit the tax of corporations by the same amount. It would actually incentivize companies to invest cash in dividends, in order to get the tax credit.
Intel paid 27.2% tax last year. Shareholders paid an additional 15% tax when those earnings were distributed in the form of dividends. That's 42%+ sucked up by the government, even for those with minimal income. You may think that's "fair". I don't.
I think I'm changing my position on this one, now that you put it that way. On the other hand, I haven't heard any good ideas from you on how to raise revenues. If austerity is your only answer, it will only go so far.
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