He would pay taxes on whatever he spends that 100B on. If he just has 100B sitting in his bank account does that really benefit him? Money is not worth anything

He would pay taxes on whatever he spends that 100B on. If he just has 100B sitting in his bank account does that really benefit him? Money is not worth anything until it's spent. The problem with taxing money before it's spent is that you have no way of separating out "good" consumption (e.g. health care) from "bad" consumption (e.g. yachts, 2nd homes). That kind of system leads to convoluted tax codes and things like HSA's and using health insurance as a form of compensation.