其中一个原因是避免双重上税（投资本金已是税后的了），见：

来源: 最西边的岛上 于 2025-10-03 08:04:08 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (1053 bytes)

the capital that you used to generate a return (that is taxed by way of cap gains) was already taxed simply by way of using those income dollars to purchase financial assets.

https://www.reddit.com/r/AskEconomics/comments/13pwcy8/why_are_income_tax_rates_so_much_higher_than/#

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