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As a shareholder, I usually do not want dividends. If a share buyback increases the stock price, then I don’t have to pay any tax. If a dividend is given to me, then I have to pay tax…but why would I want to pay tax now if I am just going to buy more shares with the post tax dividend money?

Also, federal US capital gains tax rate is 20% only for those earning $518k+ per year if single and $583k+ of married filing joint. Otherwise, capital gains tax rate is the same 15% as qualified dividends.




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