I guess one thing I might try to elaborate on a little bit is the question of the impact of capital gains inclusion on capital investment by businesses. Machinery and equipment decisions by companies are based on their judgment that the business will be profitable going forward. The relevance of the capital gains inclusion rate to that decision is not at all clear. The capital gains will result at the end from perhaps selling the business or selling shares in the business, but growing a profitable business that you think can meet a need and generate a return on investment in itself isn't subject to capital gains, so when you buy a new piece of machinery, you're adding to the asset value of the company, and you're hopefully generating new revenue and profit from that. As long as that company continues, this change will have no impact on you.
In that regard, capital gains is not an incentive for starting and running a business. It's an issue related to selling the business.