The richest 0.1 percent of households receive the largest benefit from low capital gains rates

Average tax benefit of the preferential rates for long-term capital gains and qualified dividends, 2019

Source: Tax Policy Center, "Model Estimates: Table T20-0137," available at https://www.taxpolicycenter.org/model-estimates/individual-income-tax-expenditures-april-2020/t20-0137-tax-benefit-preferential (last accessed June 2021).