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Where you are making a mistake is riskier investment have a risk premium. Further, you can offset capital gains with losses, and with a highly diversified portfolio the expected returns will be positive over time.

So, it's going to be rational with a 0 or 50% capital gains rate with some portion of your portfolio. Further, increasing capital gains makes it harder to keep up with inflation thus pushing people to make riskier investments.

PS: Try modeling a portfolio of bonds with different yields and risk premiums vs different tax rates including inflation.



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