In the 3/9/09 edition of The New York Times, Emory University tax law professor Dorothy Brown argues that we have two tax codes: one for the very wealthy and one for everyone else: “The question of how to tax capital gains and dividends is one of fundamental fairness. Why should tax law treat income from savings accounts differently from income from a diversified stock portfolio? Either we push up the rates on corporate dividends and capital gains or we lower the rates on wages and interest: it’s all income and it should all be taxed at the same rate.”