<> This I don't buy, doesn't every income gain get taxed. My employer gets taxed and then pays me and then I get taxed then I buy groceries and the supermarket gets taxed. In this case its the same thing. They're making money and they're getting taxed on it. Considering how small dividends usually are it shouldn't be taxed much, but its the same thing.
Corporation pay a tax on their earnings. Then, they pay out part of or all of their earnings as dividends...then the shareholder is taxed at their normal income tax rate. That's called double taxation.
Capital gains taxes are imposed only against shareholders after they've sold their shares at a gain. In a way, both are double taxation, however, a dividend tax is clearly pure double taxation.