Canada used to tax unrealized capital gains, which is why Canada has such a thriving tech industry.

Given that Canadian lawmakers slowly realized that taxing unrealized capital gains was a sure-fire way to prevent any meaningful entrepreneurship in the tech world, Canada scrapped this particular piece of tax legislation.

It's deeply amusing that clueless folk in the USA are so ignorant and slow-witted that they now want to repeat Canada's mistake and eviscerate the entire US tech industry. Oh, and will also make having a 401k or any stock-based retirement account a huge risk. But hey, what's a few trillion dollars in annual revenues and a few million well-paid jobs and the retirement funds of tens of millions of people? I mean, there's always work out in the fields picking crops for $3 per hour, so it's not like there's no fall-back plan...