> paper valuation Don't allow loans against equity ownership. If you can take a loan against it, you should be taxed on it. > artwork, rare collection Tax th

> paper valuation Don't allow loans against equity ownership. If you can take a loan against it, you should be taxed on it. > artwork, rare collection Tax the insured value. If it can be insured for 100 bucks, it should be taxed on 100 bucks.