Why?
What about a schoolteacher, who in their lifetime, became worth $100 million?
What about BLM?
What about Roth IRAs?
What if you tax their unearned gains Dec 31st, and the first week of January the market bottoms out and 100% of the unearned gains is completely gone.
What if I have 200 million in unearned gains and only make 50k a year? How would I pay the taxes?
If you say fair share, you've already lost the argument.