IMO yes, but only after factoring in loss of buying power through inflation. The lower rate there makes sense for me.

>Yes it gets quite complex and then there is the question is a capital gain really even income that should be taxed to begin with?
>
>>The guy is paying 14% tax on capital gains from investments that he is making from money that came from earnings that he already paid 35% on. Capital gains is used to encourage investments in business to help create more jobs. Also, if you buy stock from a company that pays dividends then the dividends are taxed at a lessor rate (until the end of the year) because the company has already paid corporate income tax on the dividends paid.