The reason why is risk. When you sell your time(labour), collect rent or interest, risk is lower so the tax rate is higher. If you invest in financial assets, l

The reason why is risk. When you sell your time(labour), collect rent or interest, risk is lower so the tax rate is higher. If you invest in financial assets, like equities, risk is higher so the tax rate is lower. If that were not to happen, not many people would invest. Markets and compagnies would be under capitalized. Jobs and the economy would echo that.