Dividend taxation

Hi,
Is the current tax on dividends at the marginal (i.e. higher) rate of tax? I would like to make sure of this obviously before I pay revenue, but it looks like it is.
How does this tax compare to other countries? I mean if I get dividends from a foreign company and tax is withheld by their country at 25% (for example for europe), and then tax is deducted here on the net amount at the marginal rate (50%), then what is the point in getting it at all??! (even though 15% of the tax withheld by the foreign country can be reclaimed).

It seems extraordinarily high. If you take away dividends, stocks approach a high yielding savings account (6%). Is this really what we want in this country - where you can't even invest??

Why do you think that dividends should be treated differently to other income.

Is that we really want in this country - a tax code which allows people who are rich enough to have a very large stock portfolio to be able to avoid pay tax on their income ?

Hi - I agree, I don't think it should treated differently, maybe I should have been clearer about that. I just think the rate of tax is very high on top of dividend witholding tax that is already taken (15%).
I think the higher rate of tax in general is very high given what we get in return for it.
Also practically everyone whether they like it or not is an investor through their pension. In Ireland either you have the option to invest yourself, or through a pension fund which will return about 6% yearly. So it is the fund managers that pocket anything above that, including dividends. If you do it yourself, you'll pay it in taxes and we know who that benefits at the end of the day.. I agree with what you're saying - the tax system in general (deliberately or not), doesn't benefit the ordinary joe as far as I can see