1. There's a fascinating dynamic among Trumpy venture capitalists trying to manipulate the right-wing for their own purposes. For example, here's vc Marc Andreesen saying the Consumer Financial Protection Bureau forces conservatives to lose their bank accounts.
There are reasonable problems with the tax on unrealized gains ideas but the problem demands a solution: the people in the $10 billion+ range of wealth pay nearly zero income taxes, borrow til death, then heirs get a cost basis reset to pay zero capital gains.
The way to fix this problem is to make borrowing an amount in excess of your basis in a stock taxable. In other words, if you have $10 billion of stock in a company you founded with zero basis, loans secured by the stock should be taxable as if you sold a like amount of stock. So, for example, if you borrowed $1 billion you would have a capital gain of $1 billion. This would be both fair and practical to implement.