well if thats the practice you find problematic, why not tax that how would fluctuation in stock prices be handled? if stocks go down , do you get a refund ?

well if thats the practice you find problematic, why not tax that how would fluctuation in stock prices be handled? if stocks go down , do you get a refund ? this seems like a paperwork and fraud riddled method to achive a very minor impact on very few people who could be taxed directly when they access actual cash