Summary:

- The article discusses the arguments against taxing the unrealized capital gains of the very wealthy, which have been proposed as a way to raise revenue and address wealth inequality.
- It argues that these arguments, such as the claim that it would be difficult to implement or that it would discourage investment, are flawed and do not justify exempting the wealthiest Americans from paying their fair share of taxes.
- The article concludes that taxing unrealized capital gains is a viable policy option that could generate significant revenue and help address the growing wealth gap in the United States.