[mars4rp]

1. It is for people with net worth above $50M. I don't think most of that net worth is pokemon cards! 2. Yes it might be a little bit harder. 3. " it becomes a very small % of government revenue" Tax is about fairness not how much money we can raise from it. 4. this is in top of income tax for high worth individuals. 5. on unliquid assets like startup options, maybe you can pay your tax with those stocks. If it went to 0, you didn't pay any additional tax, if it appreciated government(all of us) would make something on it too.

It is hard and not perfect, but we can't have everything based on income for high net worth people, they won't pay their fair share and keep getting richer and richer.