As explained in this article, I understand that short term capital losses can be used to offset long term capital gains:
Long-term gain with short-term loss
Again we have to consider two scenarios. If the gain is bigger than the loss, you have a net long-term gain and get to take advantage of the favorable rates for the net gain. If the loss is larger, it is a net short-term loss. Just like the previous situation, you can use up to $3,000 of that loss against other types of income, with any balance carrying forward to the next year as a short-term loss.
Since long term capital gains are taxed at a fixed rate, it seems sub-optimal to use short term losses to offset them. My question is, is it a matter of choice? That is to say if I have short term losses and long term gains, can I choose to pay taxes on my long term capital gains and use the short term capital losses in the next tax year when I may have short term capital gains?