Capital gains are traditionally taxed at a lower rate due to the risk involved. Businesses can carry over losses and get a tax shield from it, individuals cann

Capital gains are traditionally taxed at a lower rate due to the risk involved. Businesses can carry over losses and get a tax shield from it, individuals cannot. One solution to the problem may be to make it so that if individuals want to claim capital gains, they have to do it in a separate account - maybe something that every bank can offer as easily as a chequing account. And allow gains looses to be rolled over or something like that - but while taxing at a higher rate. It'd be a neat idea to simplify the system and get institutional buy in so that everyone just has simple accounts: current, retirement, cap gains, and transactions on them are recorded in a way that taxes can be filed just with that data alone.