There is no goal to raise the income tax rate for everyone. It must be considered as a penalty, for example, for those who abuse it. Dividend payments are a standard business practice, and the Government cannot restrict companies in this regard. But there are blatant abuses that are obvious. And the idea is to cut off such abuses when funds are not reinvested even at the level of depreciation. At the same time, it is impossible to violate the interests of investors who are waiting for dividends.
That is why the idea of introducing an increased corporate income tax rate is being discussed only for those companies in which dividend payments exceed reasonable value.
