It’s finally happening. Barack Obama’s redistributive policies that soak the rich are forcing America’s companies to…give money back to their investors? Although the end result of the fiscal cliff negotiation is still uncertain, one thing is clear: tax rates on dividends, which now max out at 15 percent, are certainly not going to down. They may stay the same. But they also are likely to rise—even to double. With American companies engorged on cash and easy access to credit, that means the hottest Christmas gift to the American investor is big special dividend.