The best replacement for capital gains tax is income tax.

The best alternatives to capital gains tax are rated as following:
★★★★★  income tax
★★  ordinary income tax
★★  inheritance tax
★★  dividend tax
★★  ordinary income
★  short term
  long term
  estate tax
  corporate tax
  long term capital gains tax
  creditable withholding tax
  long term capital gains
  property income tax

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capital gains tax
income tax
ordinary income tax