Both of which were terrible marketing wise.

What makes "rebate" terrible but "dividend" good? They accomplish the same thing in my mind. In fact I think calling it a "dividend" would be a pretty unconventional and contrived usage of that word.

Rebate: focuses attention on the tax. Dividend: focuses attention on the income people receive.

Never heard of the Alaska Permanent Fund Dividend? Except that one enshrines CO2 emissions instead of curbing them.