Should unrealized capital gains be taxed?

I pay taxes on every dollar I earn before I ever see it, and I am tired of being told the system cannot ask the same of people with more money than a hospital. Economists Emmanuel Saez and Gabriel Zucman found that in 2018 the 400 richest families paid a lower total effective tax rate than the bottom half of earners, which flips the whole idea of progressive taxation upside down. Unrealized gains are real economic power: they buy yachts through loans, they buy companies, they buy elections, and the tax code pretends they do not exist until a sale the owner can delay forever. A minimum tax on the wealthiest households would not fix every inequity, but it would end the absurdity of a nurse paying a higher rate than a billionaire. If the code can track my overtime down to the penny, it can value a stock portfolio.