Arctic chill - Feedback

Further to Francesca Lagerberg's excellent article 'Arctic chill' (Taxation 9 August 2007 page 149) I would like to reinforce the point that dividends are supposed to be paid as a return on capital investment and if a husband and wife each have the same number of shares they have exactly the same capital investment (and with that the same responsibilities that go with share ownership) and so surely must be entitled to the same rate of return. It really shouldn't matter who is doing the most work.
Dividends are paid out of surplus post-tax profits and if the business is operated in such a way so that super-profits are earned then what is so wrong with that? The Government takes its share in corporation tax and the owners are rewarded for sound investment and business practices.
It seems that the Government is hell bent...