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(Sorry about the duplication, I had intended to start a new thread with that post (since this one seemed to have died), and I failed to escape from this thread when I reposted.)
My argument against your proposal, pie, is that the current 15% capital gains tax is already designated as a part of the general revenue, and would be retained for that purpose. The Jobs Surtax is in addition to that. If the entire capital gains tax were tied to the unemployment rate, it could theoretically reach zero, meaning no tax at all for the very rich.
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