Someone here please clarify for me

I have a few questions and hope someone here can help. I am not very smart in these matters but this website has helped me understand so much and was very instrumental in allowing me to gain truthful insight with regards to this particular election campaign.

Please, be patient with me, my life up to this point has been selfishly centered around my own little world and venturing out into all of this has been quite an eye-opening life changing event.

My question that I need clarification on is about Capital Gains Tax Increase and Estate Tax increase that Obama argues for…

Do capital gains have any reference to 401K’s that normal MainStreet people own, have seen take a tumble and may actually need to be tapped into to make ends meet at this stage in the game? Does Barrack hold a platform of raising these taxes or is it just about taxing multi million dollar corporations? Which leads me to the next question…

If he is raising taxes on these big corporations at a time when they are drastically in need of capital, where will the extra moey come from? Will it come from raising the prices of the consumer goods that they sell and be passed to the average citizen? Will it come from payroll cuts that affect the average working family? Will it come from job cuts? I am not trying in any way to make a point, I am truly trying to understand the logic.

Does he propose an increased estate tax which will take money from a family whose income provider can not provide any more for his family because he is now dead? Does he seek to impliment this new higher tax when Main Street families are barely holding on with new tragic turmoil of the actual loss of husband or wife or parent added to their load?

I am sorry to bother you with these questions but I am truly trying to understand these things that I have never thought about in my 44 years. I guess, short-winded, what is Capital gains tax and Estate tax and how does it affect us as related to Obama’s plan?