The capital that earns a variable return--the equity, the common stock--is taxed twice.

FORBES: How The Government Subsidizes Leveraged Takeovers

Part of the fear that drives investors to products such as variable annuities, equity-indexed annuities, and the false promises of active management (including absolute return funds) is the misplaced fear of the recent lost decade in the performance of stocks.

FORBES: A Lost Decade? Not The Case For All Investors