It's unfair the janitor has to be fully taxed on his income, unlike those who earn capital gains, huh? Well, unless he's an awfully well-paid janitor he almost certainly pays zero income taxes NOW. The lower 30% of income earners pay no income tax. The lower 50% of income earners are responsible for paying just 4% of income taxes. The upper 50% already contribute 96%.  There are already too many freeloaders in this country contributing nothing while demanding ever higher government services and support and voting for politicians who grandly promise them the moon.