[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"