Depends. Everything is a double tax somewhere. Do you want to collect it as a corporate tax, a shareholder tax, an income tax, a sales tax etc. My warped vie

Depends. Everything is a double tax somewhere. Do you want to collect it as a corporate tax, a shareholder tax, an income tax, a sales tax etc. My warped viewpoint sees capital gains tax as very much a retaxing of corporate profit. If people own a company, and as a collective pay tax on their profit yearly/quarterly, they pay it again when they get rid of their shares? Imho, if you are going to raise capital gains, you need to lower the corporate tax rate.