As I understand it, many countries set the rate of tax on dividends, and on gains from selling shares, to be below the rate of income tax by roughly the rate of

As I understand it, many countries set the rate of tax on dividends, and on gains from selling shares, to be below the rate of income tax by roughly the rate of corporation tax. In particular, things tend to be set up so that for small companies it doesn't make much difference whether the owner takes money out by paying themselves a salary or a dividend.