Re: As I've said before....
"make the tax rate the same on capital gains, dividends and earned income"
I agree with that.
The main (justifiable) reason for a lower rate of tax on dividends is that they have already been taxed (CT), where wages (for instance) haven't. If they haven't, they should be taxed as income.
I don't know enough about capital gains to comment, but I certainly agree with the principal of taxing all income the same.