Professor Christensen…thought the government should consider a new kind of tax structure that encourages longterm investments and stability. For instance, no capital gains taxes for investments that last as long as eight years.
Yes! On GigaOm
Clayton Christensen on the longterm
Caterina.net 
Barring legislative changes, in 2013 the 5-year capital gains rate will return at 18% with the 1-5 year rate changing to 20%.
(If I had my druthers, capital gains tax rates would not have any cliffs. It should be a continuous function so no one has to think about timing issues.)
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