Eliot Spitzer has posted two short essays on Slate in which he suggests that we tax capital gains and dividends the same as ordinary income, and also institute a "financial transactions" tax. Here are the links:
Raising Capital Gains Tax
Financial Transactions Tax
Note that these are parts of the tax and spending program that I have been advocating; see my recent blog Solving the Debt Problems.
Note that Eliot Spitzer would make a good chair of the SEC; too bad he has a "past".