Is there any doubt taxes on dividends are too high in the U.S.? This from the Tax Foundation:
Another area of the U.S. tax code that has higher rates than most of the developed world is the taxation of dividends. When a corporation distributes its profits to U.S. shareholders as dividends, the shareholders are taxed at rates up to 28.6 percent on their dividend income. Taxes on dividends represent a second layer of taxation on corporate profits, which are first subject to corporate income taxes. The U.S. top tax rate on dividends is higher than that of 25 other developed countries, two of which do not tax dividend income at all.
The U.S. Places a High Tax Burden on Dividends
Top Marginal Tax Rate on Personal Dividend Income, by OECD Country (2015)
More interesting analysis from The Tax Foundation: