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A dividend tax is an income tax on dividend payments to the shareholders (stockholders) of a company. (Wikipedia)

Management must decide on the dividend amount, timing and various other factors that influence dividend payments over time. (Investopedia)

Hohn, the son of a Jamaican car mechanic who emigrated to Britain in the 1960s, collected $363.9m (?270m) in dividend payments from the hedge fund he set up in 2003. (The Guardian)