One way to think of it is an alternative tax rate, but it's also a minimum tax rate. It also incentivizes certain practices that are beneficial for everyone, su

One way to think of it is an alternative tax rate, but it's also a minimum tax rate. It also incentivizes certain practices that are beneficial for everyone, such as holding stocks for many years instead of day trading. If you were paid once every year instead of every week should both be taxed the same?