No they don’t lol. Do you understand what unrealised gains are? It means you haven’t actually made the money. You haven’t got it. It’s an “on paper” gain, not realised until you cash out - at which time it counts as income and you pay income tax/capital gains/etc on it.

Think about it like this: you have $10 to your name. you buy a share for $10. It doubles to $20.

With what you’re suggesting, you would now be hit with a tax bill of say $4………but you have $0 dollars of actual money. How are you going to pay that tax bill?

What if your share lost value though, and dropped to $1? Should you get a tax refund now? Even though? What if it then goes back up to $15, souls you have to now pay tax on your “gain” of $14 from it going from $1 to $15? How often should you have to pay these taxes? Every day? Week?

It’s a truly idiotic idea, ranted by people who clearly have no idea how capital gains and assets work. Is likely driven by jealousy because the people who want it have no assets.