So you think prudent investors would stop investing in successful businesses because they might be taxed the same for those incomes as for regular incomes? and yes, I'm talking about the "effective rate" which is the "bottom line". (you made 40,000, you paid $8,000 or 20%) or (you made 10,000,000, you paid 1,500,000 or 15%) yes 1,500,000 is more than 8,000, but 20% is still more than 15% You don't think it's a little messed up that some peoples income types are taxed less than other people's income types? ESPECIALLY those who actually "work" for their money being taxed at a much higher rate than those who just happen to bet on the right horses? Or were lucky enough to be born into the right family?