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Who Earns Capital Gains, and Who Pays Capital Gains Taxes In the half-century between 1942 and 1992, over half (53 percent) of all taxable capital gains were reported by taxpayers earning under $200, 000 in constant 1992 dollars, according to a Tax Foundation study. (See chart 1. If you have AOL, see AOL chart 1..) The Special Report, by Senior Economist Arthur P. Hall, is titled 50 Years of the ...