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Apart from the question of "soaking the rich" or getting some tax revenue in quickly, the philosophy behind this recurrent proposal seems to be that the "enterprise value" consists of human capital, and hence that allowing sale at capital gains rates (which in the US are presumably lower than the top tier income tax rates) allows monetising of earned income. Conversely, presumably, opponents argue that this is clearly nonsense. WP:RS should be findable that discuss this debate.
Just a reminder that talk pages are not intended for general discussion of the article's subject, but for discussions about how to improve the article. BMK (talk) 01:55, 6 October 2015 (UTC)[reply]
WP:RS should be findable that discuss this debate.
When they have been, the debate is a legitimate and significant part of the article. The distinction between "sweat equity" and monetised earned income is important.