“Tax rates across the board in the United States are set to increase dramatically in 2013. Currently the government will charge a 35% tax on the value of your estate that exceeds $5 million. If you happen to kick the bucket on January 1st, however, the tax goes up to 55%, and the exemption goes down to $1 million. This exemption is not indexed to inflation. Perhaps most shocking is increase in dividend tax rates, set to rise from 15% to as high as 43.4%. Ironically, the new government of the People’s Republic of China has decided the REDUCE their tax on dividends. Effective January 1st, the dividend tax rate in China will drop to a mere 5%.”
http://www.sovereignman.com/tax/tell-me-again-which-of-these-nations-is-communist-9924/