Capital gains rates reward income from wealth over labor

Evidence

A taxpayer whose only income is from capital assets of $50,000 will pay a preferential rate of 15 percent if single, and zero percent if married or filing as head of household. — Dorothy A. Brown, The Whiteness of Wealth, 437

Categorization

• XREF: Direct parallel with the marriage penalty/bonus mechanism discussed earlier in the book.
• SEED: The zero-percent capital gains rate for married households is an unfamiliar, vivid hook for a tax-code explainer.