I'm not sure how to define "fair" but haven't the investment money been already taxed as corporate profits before they are paid out to investors? I know some investment vehicles allow to avoid that but most regular investments do not, as far as I know.
You guys are all thinking in terms of forming a business and having income from it. Our tax system doesn't encourage that. Our system heavily incentivizes people to seek capital gains through (for example) stock market and real estate speculation.