[Mauricebranagh]

Which special treatment is this ?

Might be more sensible to give smallish tax breaks for CGT to ordinary workers and reform the taxation of worker share options no more crippling tax bills for worthless options.

Id also encourage listed companies to offer UK style share saves to all workers to allow those lower down the food chain to actually get some equity.

[throwaway2037]

You wrote: <<Which special treatment is this ?>>

Good question. For the United States, I reference: https://www.investopedia.com/articles/personal-finance/10151...

If you hold one year or more:

Filing Status: Single

0% rate: Up to $40,000

15% rate: $40,000 to to $441,450

20% rate: Over $441,450

In the above, personally, I would like to remove the brackets for 15% and 20%. My point: For anyone beyond middle class, tax capital gains as regular income.

[Mauricebranagh]

Not sure what your point is those with more gains pay more here - is residential property included in this?

Taxing cgt as income has some negative aspects.

And almost 1/2 mill a year income is not what id call "middle class"