A shift in tax policy towards tapping revenue streams in unrealized gains is almost certainly on the horizon, it is just a matter of degree. A tax on unrealized gains will need to be carefully calibrated and accounted for, targeted first towards high net worth individuals and liquid assets, to avoid the administrative and political quagmire of valuation and ability-to-pay concerns. Notwithstanding the precision in policy required, absent intervention, the existing imbalances that have allowed vast amounts of wealth to grow, essentially tax-free, will persist.