[Harris will impose unrealized capital gains tax on people with a net worth of more than $100 million] On August 29, Bharat Rama, economic adviser to US Vice President Kamala Harris, confirmed that Harris plans to impose an unrealized capital gains tax of at least 25% on individuals with at least $100 million in assets. Rama claimed that people have already paid taxes on unrealized gains, such as property taxes, but the CNBC host questioned this, pointing out that the way the value of a house changes is different from that of stocks, and property taxes are a "use tax" used for improvements such as schools and emergency services. In addition, according to Wall Street Journal, currently, capital gains taxes in the United States are only levied when assets are sold, and income tax is exempted when an individual dies.