Tax on unrealized capital gains strongly disincentivizes investment in a way that will actually (which doesnโt happen in most other scenarios where fear-mongering occurs) trigger capital flight and is guaranteed to eviscerate the productive industry of any country that implements it.
This is simply not the way you do what they are attempting. A better proposal is that more shares (voting and non) be allocated to the lower tiers of a company. For one. There are others. But this is about the worst possible thing you could do to make yourselves and your progeny poor.