They would save an average of $26,800 from eliminating the tax on most dividends.

Withholding on dividends and interest is not a new idea.

Instead, he added, the tax on dividends should be lowered.

The tax cut reduced the top rate on dividends to 15 percent through 2008.

In the Netherlands there is a tax of 15% on dividends.

In Poland there is a tax of 19% on dividends.

The top tax rate on dividends has been cut to 15 percent, too.

Yet this is no time to turn your back on dividends.

Individual rates on interest and dividends remain at 12 percent.

At present, the rate on dividends and capital gains is 15 percent.