Capital gains of individuals are taxed at a 15% rate (zero% for 10% or 15% marginal tax rate taxpayers). Capital gains of corporations are taxed at the corporation’s marginal tax rate. In reducing the individual capital gains rates, one argument that proponents advanced is that other countries have lower capital gains rates, which discourages capital investment in the United States. Use the Internet to find information on the capital gains rates in other countries. In your search, try to determine how many countries have capital gains rates that are lower than those in the United States. Also, select one country and compare its capital gains taxation with the capital gains taxation in the United States.