I find it rather disingenuous that some claim that the government should not "pick" winners or losers by having different tax treatment of different sources of income yet they oppose a flat tax on all income or a consumption tax-both of which would prevent the government engaging in class warfare or pitting one group against another.
What is obvious is many people try to justify higher rates on dividend or Capital gains income PURELY because a few thousand people have lower taxes than some highly salaried individuals because those few thousand have only investment income and that somehow upsets the class warriors who are mad that a billionaire only paid 18% of his billion dollar income while someone making 200K a year might have paid 20%. (Buffet's secretary would have to be making over 150K for him to come close to being honest and he still paid 35% rate on his 100K salary)
They ignore that the billionaire paid more actual dollars than 70+ million americans combined but they ignore the fact that 47% of Americans have exactly the same rights as a billionaire but pay less income taxes COMBINED than that one billionaire.
They are indignant over "unequal tax rates" except when it allows people to have full citizenship rights without paying the dues