Office, retail, and apartment space in central Moscow is an incredibly precious commodity that, if taxed and regulated properly, could be used to raise huge amounts of revenue for important and long-neglected sectors like education and health.

FORBES: Moscow's Awful New Anti-Growth Height Limit

Commodity futures are capital assets and get taxed as if they were 60% long term and 40% short term, regardless of how long you hold the positions.

FORBES: In The Money