the thing most people don't realize about capital gains is that the same profit was also subject to a 35% corporate income tax rate. Recently the top capital gains rate on dividends went from 15% to 44.6% (nearly a 300% increase!). That means that of every hundred dollars a company makes in profit, the government can take 35 + 44.6 = $79.60. Am I the only one that this that this is crazy?