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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
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http://www.w3.org/ns/prov#value
One reason is that if capital gains were taxed at or higher than ordinary income it would foster disincentive in the economy to invest in equities such as stock, company formation, real estate, or even bonds to some degree.
http://www.w3.org/ns/prov#wasQuotedFrom
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