The tax act is biased towards the middle class & above
in that it offers personal tax concessions to the wealthy
of which those on minimum wages living from pay packet
to paypacket simply cant access.
IMO there are two aspects to FF dividends:
(a) those whose income is totally dependant on them
(b) normal PAYE taxpayers who work and suplement
their income with FF dividends.
Europe is a mixed bag when it comes to taxing dividends
at the individual shareholder's level with Western Europe
led by the ROI @ 51% and the remainder of Western Europe
(including the UK @ 25% to 30%.
https://taxfoundation.org/dividend-tax-rates-europe-2021/
