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just 2% is really a very small percentage for those entitled dividend 100k as invested capital is not small amount,I believe ppl that own such capital is not stupid and not going to be panic easilly
The effect of 2% on dividend income above 100 k is small n the number of investors reach that level also not many.. Unless 1 day, dividend income above 48000 also need to be charged 2%, the impact is larger..