Capital gains are extremely concentrated at the very top of the income distribution, with the top 1% of earners (those who earn at least $650,000 a year) accounting for about 45% of macro capital gains. That number expands when looking at the top 10% of earners (those with an annual income of $250,000 or more), who pay over three-fourths of all capital gains taxes.
Acknowledgments
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Paapa Essiedu, All My Sons
William Harwood
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