Kamala Harris unrealized captial gains tax

[allseeker205]

Recently Kamala Harris has announced that if she wins the presidency that she plans to tax unrealized gains on individuals who have a net worth of 100 million dollars or more. Originally I thought this was a great idea, but I've been reading some conflicting reviews on this by experts and im not really sure what to make of it or if it would be a net positive or negative for american citizens in the long run. What do you guys think?

https://taxfoundation.org/blog/harris-unrealized-capital-gains-tax/

https://www.kiplinger.com/taxes/cuban-harris-and-unrealized-gains-tax