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Property tax is the only tax I know of, at least in the US, that's on static wealth rather than economic activity.

Your stock goes from 500 shares at $20 to 500 shares at $2000, no tax on that $999,000 gain until you sell.

Your house goes from $12,000 to $3,500,000, absent something like Prop 13 in California, your tax bill goes way up even though you have derived no income from the gain in value. This can be a hardship for people whose incomes have not kept pace with the house value.




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