I think this makes sense - in that it is better to target unearned income than earned income (in fact it seems bizarre that unearned income is taxed at a lower

I think this makes sense - in that it is better to target unearned income than earned income (in fact it seems bizarre that unearned income is taxed at a lower rate..) However, it seems that capital gains tax would be easier to avoid in the modern global capital market by putting the shares in the care of a trust based in a different country or something.