People mean (at leat) two different things when they're talking about "unrealized gains taxes".
1. Taxing truly unrealized gains
2. Taxing mechanisms people use to get around gains taxes
The main loophole at the moment is the loan loophole: the rich get a loan against their unrealized gains. Then they can spend their unrealized gains without paying taxes on the gains. Closing this loophole is a really good idea, but that's all it is, it's closing a loophole. Calling it a tax on unrealized gains is counter-productive. You'll get much more support if you just call it "closing a loophole". Taking a loan against a gain and other mechanisms of avoiding taxes should be treated as a deemed disposition.
1. Taxing truly unrealized gains
2. Taxing mechanisms people use to get around gains taxes
The main loophole at the moment is the loan loophole: the rich get a loan against their unrealized gains. Then they can spend their unrealized gains without paying taxes on the gains. Closing this loophole is a really good idea, but that's all it is, it's closing a loophole. Calling it a tax on unrealized gains is counter-productive. You'll get much more support if you just call it "closing a loophole". Taking a loan against a gain and other mechanisms of avoiding taxes should be treated as a deemed disposition.