From Barry Ritholz (WSJ columnist and CIO of Ritholz Wealth Management)

All the way at the bottom
https://ritholtz.com/2021/04/weekend-reads-466

As much as many of us benefit from investing I'm hard pressed to come up with an argument that capital gains should be taxed at a lower rate than regular income tax.

You could argue that the money used to invest has already been taxed.