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1·Currently, it is taxed at 43.4%, which could be cut to 16.5% like capital gains and dividend tax.

目前，这部分税率为43.4%，将来有望像资本收益和股息税一样，降低到16.5%。

2·Defining the event week around the announcement of the tax relief act, we examine the dividend tax cut effect on stock prices in the United States.

将减轻赋税法案宣布该周定义为事件周，我们检视股利税率减免对美国股价所造成的影响。

3·The variety of dividend tax rate is one of the reasons that cause the variety of stock pricing; it also induces the arbitrage opportunities and additional trading around ex-date.

红利税率的多元化是引致投资者对股票估价差异性的原因之一，并且催生了现金股利除息前后的套利机会和增量交易。

4·It is to say, tax effect of dividend policies exists. The introduction of dividend tax affects the investors 'real income and the managers 'earning, thereby affecting the dividend policy.

对股利征收所得税影响投资者的实际收入、经理人的收益情况，进而影响上市公司的股利政策。

5·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。

6·The revenue from this tax, which would probably be hundreds of billions of dollars per year, could be handed out to citizens as a dividend or used to fund green infrastructure projects.

这项税收每年可能达到数千亿美元，它们可以作为红利发放给公民，或者用于资助绿色基础设施项目。

7·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。

8·In most countries interest payments are tax-deductible but dividend payments are not.

大部分国家，利息支付是免税的，但是红利支付并不免税。

9·The 9 per cent interest rate, which is line with that paid by UBS in its recent issue, represents a 5 percentage point after tax premium to its dividend.

摩根士丹利支付给中投公司的年利率为9%（与瑞银近期发行的证券利率一致），与其税后股息相比有5个百分点的溢价。

10·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%。