The concern is they would find an easy way around it. You’re talking about behavior which is only taking place as a part of the tax dodge: taking out loans wit

The concern is they would find an easy way around it. You’re talking about behavior which is only taking place as a part of the tax dodge: taking out loans with stock as collateral. Worst case scenario is the ultra-rich sell their stock bit by bit. Or they donate it to charitable foundations they themselves manage.