[Tax-Calculator] Use separate tax rates for qualified dividends and capital gains

Under current law, qualified dividends and cap gain are taxed under the same rate. Thus in the tax forms and our calculations, the two components are summed up and stacked on top of regular income, jointly determining which tax bracket they fall into and then what rate should be applied. Ultimately we want to give users the flexibility to apply different rates to qualified dividends and capital gains. However, the order of stacking would affect the rates applied. If we stack dividends first on regular income and then capital gains, in many cases dividends might be taxed at a lower rate than capital gains even when we keep the rates at the same level. And vice versa. @feenberg Do you think this is something we need to think about in order to separate tax rates of qualified dividends and capital gains? If so, do we have preference of stacking one on top of another, or we should give users the option of either way? Thanks.