You're absolutely right that I don't know you much at all, so my apologies for making a assumption based on far too little data.

I can see your case for the gradual worsening of tax treatment. It looks like they're going after things that benefit wealthier Americans because that has fewer consequences come election time.

Frankly, I think there are some things that I'd change in the tax code, but these aren't the ones. I'm not sure I see the case for step up in basis at death. I also don't see a strong case for treating capital gains differently than wage income.