A question of incentives

Some of my recent thinking has been about tax policy in the US, and what I would consider to be the ideal policy with respect to capital taxes.  I will freely admit that my thinking has been influenced by others.  To summarize:

• I have turned decisively against any support of 401(k)s plans and tax-advantaged retirement accounts,
• After researching the pros and cons of corporate taxation, I am now considering favoring their rollback (not quite abolition) provided that capital gains are taxed at a much, much higher rate