capital gains
Capital gains and dividends are both primary categories of investment returns {fact:8, fact:9} that are frequently grouped together in federal tax policy discussions {fact:1, fact:2, fact:3}. They are often subject to the same preferential tax rates {fact:4, fact:11, fact:13} and are commonly analyzed together regarding their impact on income inequality and federal revenue {fact:10, fact:12, fact:18}. — 23 supporting facts
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