First, is there a problem with this articles title? Nothing in the article will benefit higher earners. 
Second, I manage money for a living. After an 8 year bull market you better believe I will be selling everything (hundreds of millions) before such changes to capital gains tax rates takes effect.  I know virtually 100% of my peers will do the same. This selling pressure will cause a crash to rival 2008. I hope the government knows what it's doing. I d i o t s.