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Shouldn't we just make the capital gains tax marginal (similar to income) to make him feel better about his lack of tax liability? What do you think about capital gains being taxed marginally?

I was at my favorite mom and pop restaurant for lunch on Friday and the owner was telling me that she was having a hard time keeping the doors open. Why? I asked. Said she: "Most of our employees are high school and college students and congress raised the minimum wage last year, since then...