Al Bello/Getty ImagesThere are strong ethical arguments both for and against capital gains taxes, which leaders have toyed with increasing in recent years as the animosity toward the wealthy balloons. For one, the levy is a dependable way for debt-laden governments to collect revenue, and at the same time, serves to target those who have the most capital — the bemoaned 1%. But, many argue that such taxation stifles investment, and with it, erodes the productivity and economic growth that investment spawns. And, it can lead to a "lock-in effect" on assets, dampening market efficiency and fluidity as people hold onto stocks and property for longer than they would otherwise. Through the move, one can fold individual stocks into an exchange-traded fund in which they then own shares.