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Long-term capital gains and qualified dividends are taxed at lower rates than interest earned on a bank account (if any these days) or wages from a job.
FORBES: Marginal Tax Rates Matter More Than Average Tax Rates
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Allowing for the effect of transferring the interest income that the Bank of England has earned as a result of quantitative easing, that measure of borrowing has actually fallen for the remaining years of the Parliament.
BBC: The Bank, the OBR and Mr Osborne
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Until this year, ministries kept around 1 trillion escudos in bank accounts, where they earned a lower rate of interest than the yield on government bonds.
ECONOMIST: The public sector needs slimming down
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In 2009, excess bank reserves grew through banks' preference for liquid assets, and the certain (though low) interest earned by deposits at the Federal Reserve.
FORBES: Magazine Article