Cato has released a new study on capital gains tax rates. With rates scheduled to rise in January, the study describes the six reasons why capital gains tax rates should be kept as low as possible. The piece also notes that the new top U.S. capital gains tax rate in January of 28 percent will be much higher than the 16 percent average in the OECD. 

Here is the study:

http://www.cato.org/sites/cato.org/files/pubs/pdf/tbb-066.pdf 

And here is a related IBD op-ed:

http://news.investors.com/print/ibd-editorials-perspective/122712-638518-capital-gains-tax-cuts-good-for-economy.aspx