Yes, I would, for the reason that capital gains income has become so unduly concentrated among the highest income categories of society, more so than other types of income. This actually reflects the proactive use of these loopholes by clever tax planners to arrange income so that it comes through a capital gains channel rather than through other channels.
This is where Professor Milligan and other academic economists want to see a more equal treatment between capital gains and dividends income. Because capital gains are so concentrated at the top end, anything that reduces incrementally the tax advantages of capital gains treatment will have a very powerful impact in reducing inequality through the tax system.