In some countries, such as the USA, the dividends of certain stock corporations are subject to a reduced tax rate (a dividend that is subject to a lower tax rate). This is intended to encourage long-term investment in companies that are on a government subsidy list and are mostly active in fields that promote the common good.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/