Canada

It's unfortunate that the higher up your go in wealth the more access you have to loop holes. While this tax law does benefit corporations, it also massively helps middle class investors to keep more of their money. If the capital gains were revoked across the board a substantial money is middle class would find retirement harder to achieve. Capital gauge should be prorated like income tax. Allow the middle class to invest and drive the stock market but prevent corporations from behaving badly in the name of wealth accumulation.