Everytime I raise an argument to tax the billionares in an attempt to reduce inequality and give power to the people, I get thrown the same question. The billionares net worth isn't tied up as cash. Instead their net worth is only becaue their stocks in their company is so large. So we can't tax them directly. Honestly it is a good question. For eg: If I have a T-shirt that is worth $30$, my net worth is also $30.  Now lets say I got it signed by Roger Federer and now everyone wants it. People are willing to pay it $100 million for my shirt, but I haven't sold it yet.  But my net worth also increased to $100 million. How shall I be taxed then?  I want the most detailed and elaborative answer. Thank you.