Since the people who are the ones who have these dividend producing 401Ks etc are usually the elderly senior citizens or people trying to save for their senior years. The ones who need to pay are the top 2% of this country who at this time do not pay hardly any taxes at all. They are the ones that need to pay taxes on the money that they make money on the corporations, money they hide in places like the Cayman Islands and places like that. The rich in this country have it easy when it comes to taxes. Most other 1st world countries charge 35 - 55 % taxes in the rich. We could do the 35% and have plenty of money. Also a tax on those who take their money overseas.