Subject: Re: brk, increasing demand for the common
In the US, Dividends are taxed at the same rate as long term capital gains.

In theory yes. In practice no.

Dividends (qualified dividends) are ALWAYS taxed at your long-term capital gains tax rate. But long-term capital gains aren't always taxed at that rate, or at any rate. That's because only long-term capital gains that are REALIZED are taxed. Long-term capital gains that are not realized, or that are realized after death are not taxed at that rate.

See my Gottesman example in previous posts.