If you thought Kamala Harris's price controls scheme was straight out of the Book of Nicolás Maduro, wait till you see what she has in stores with her proposal for a 25% tax on unrealized capital gains. According to Americans for Tax Reform: The Harris-endorsed budget calls for an annual 25 percent minimum tax on the unrealized gains of individuals with income and assets that exceeding $100 million. Once in place, it won’t be long before the threshold is lowered to hit more and more Americans. Americans overwhelmingly oppose taxes on unrealized gains, by a factor of three to one,...