Reply #35: Yes, if "punish" means reasonable, progressive taxation based on income,

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including capital gains as income.

And while I'm at it, if there's no inheritance tax (estate tax) on the richest fraction of the top one percent, why should there be tax on the poor schmuck who's lucky enough to win a big lottery. We can't even treat the lucky poor as we do the rich who were lucky by birth. IMO, they've both won the lottery, and they should be taxed equally. Call it a luck tax.