Even then I don't see how this is currently any more than a productivity enhancer like an IDE, refactoring tools or a higher level language. Game engines like U

Even then I don't see how this is currently any more than a productivity enhancer like an IDE, refactoring tools or a higher level language. Game engines like Unity are a huge productivity gain compared to hand coding a new engine for every game, but nobody is bringing in a special game engine tax. I do think capital returns should be taxed similarly to income, but it's not simple to accomplish. One thing to bear in mind on taxing return on capital is that it's already taxed several times, once as corporate income tax and then again on dividends or share price gains. So the real tax on capital returns is the combination of these, and sometimes other taxes as well. There are some common loopholes that should really be closed though, such as exemptions for inherited capital.