I'm not sure what the rates are in US, but I suspect here in Canada we would pay more tax per capital gains. In Ontario All capital gains and Canadian dividend

I'm not sure what the rates are in US, but I suspect here in Canada we would pay more tax per capital gains. In Ontario All capital gains and Canadian dividends are taxed at lower rates than other income. Interest income and dividend income are received or accrued each year, and are taxable in the year you receive or accrue the income. You have no control over which year the income is paid. You are not taxed on capital gains until your investment is sold, so you have some control over which year you receive the income, because you can choose when to sell your investments. The tax paid on capital gains is low, because only 50% of capital gains is taxed, and the gains are not taxed until the investments are sold, except in situations where there is a deemed disposition