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Surf these sites:
Capital Gains - Tax Foundation -- Senior Economist Arthur P. Hall explains who really carries most of the burden of the capital gains tax. The answer may surprise you...
Eight Reasons Not to Cut the Capital Gains Tax - Slate -- Michael Kinsley presents some arguments against Capital Gains tax cuts. He presents this as a list of responses to specific arguments for cutting them.
The ABCs of the Capital Gains Tax - Cato Institute -- Experts at a leading think tank explain the capital gains tax, and how having it (or cutting it) affects the economy. A must-read
The Impact of Capital Gains Tax Reductions -- The American Council for Capital Formation offered this testimony to Congress on how capital gains tax cuts would be a tremendous help to the US economy.

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