Douglas A. Kahn (Michigan) & Lawrence W. Waggoner (Michigan), Retirees Beware: Don't Worry About the British — 2013 is Coming, 136 Tax Notes 107 (July 2, 2012):
[T]he authors propose a compromise for dividends and capital gains taxation. Instead of taxing dividends as ordinary income and most long-term capital gains at a flat 20% rate, their compromise would apply a progressive tax rate schedule to both. They would aggregate all net capital gains and qualified dividends into a single figure.
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