Your assert that: "In 2005, less than 14 million taxpayers realized taxable capital gains. And the vast majority of these gains are realized by very wealthy individuals—almost 60 percent by individuals with income over $1,000,000." The WSJ asserts that: "In 2005, 47% of all tax returns reporting capital gains were from households with incomes below $50,000, and 79% came from households with incomes below $100,000." So what is the truth? How about a little math? About 6.5 million returns with less than $50,000 in earnings reported capital gains. About 4.5 million returns with earning of $50,000-$100,000 reported capital gains. About 2.9 million returns with more than $100,000 in earnings reported capital gains. Can't someone do an unbiased analysis?