Money earned through capital gains, yes. Investing your capital into business/machinery yields higher profits. Those get taxed at corporate tax rate, which is

Money earned through capital gains, yes. Investing your capital into business/machinery yields higher profits. Those get taxed at corporate tax rate, which is 35%. This rate is only matched with the highest income-tax rate bracket. It may not "look" fair on the surface, but to compare capital gains tax with income tax is an oversimplification. For one, invested capital is unpredictable.