<human>:  Can you explain the difference between a dividend and a capital gain?
<bot>: The difference between a dividend and a capital gain is that a dividend is a payment made by a company to its shareholders from its profits, while a capital gain is the profit an investor receives from the sale of a capital asset such as stocks or real estate. A dividend is considered income and is taxed as such, while capital gains can be treated as either income or capital gains and may be taxed at different rates.