The top rate would apply to annual income of $10,000,000 and above. Maybe you know something I don't, but at least of the people I know there aren't many doctor

The top rate would apply to annual income of $10,000,000 and above. Maybe you know something I don't, but at least of the people I know there aren't many doctors, lawyers, software developers, etc hitting those numbers. The super rich make about half their income via capital gains, and the rest via various forms of income such as dividends, business income, etc. So such a change would certain impact at least a reasonable portion of their income. It does raise the question of whether a flat rate for capital gains makes sense.