Capital gains tax
A tax on the difference between the sales price of a “capital” asset and it’s original purchase price. The capital assets subject to this tax include such things real estate, stocks, and bonds. This tax is frequently a source of controversy between the second and third estates. In that the second estate owns and sells a lot of this sort of capital, they don’t like to pay taxes on capital gains. However, because the third estate doesn’t have much capital it seems like a pretty good thing to tax. Those who oppose the capital gains tax argue that it takes away funds that would be used for further capital investment, which thus inhibits economic growth. Those who favor it argue that helps equalize unfairly unequal income and wealth distributions.
无资本利得税
资本利得税是对资本资产的原始购价和售价的差额征收的一种税。征收资本利得税的资本资产包括：房地产、股票和债券。该税种经常在第二阶级（贵族）和第三阶级（平民）间引起争议。因为贵族拥有并销售很多这类资本，但他们不愿意支付资本利得税。然而由于平民没有太多的资本资产，因此该税收似乎是一件好事。那些反对资本利得税的人认为该税收减少了用于进一步资本投资的资本，从而抑制了经济增长。然而支持者认为资本利得税有助于平衡收入不平等和财富分配不均。