Ron Johnson actually said...

Use the tax code to collect the revenue the government needs as simply and fairly as possible.

One principle that we should abide by is wherewithal to pay. So, trying to tax unrealizable capital gains would be disastrous.

I call it a true Warren Buffett tax. Tax all business income at the ownership level.

We do a terrible job social and economically engineering through the tax code. So, stop doing it.