Yes, real estate is already taxed annually based on their current valuation, even when not sold. I see no reason why other assets shouldn't be treated similarly.
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@B5XR3Q61yr1Y
Not true in all regions. See California prop 13. The areas where it is true it contributes to gentrification (forced homelessness of lower income people).
Tax on unrealized gains is a disincentive to investment. It may also force persons to depart with investments early, making it more difficult to save and prepare for the future.
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