Overall, their plan for economic growth could raise the share of government revenues in GDP from 16.3% in 2021 to 19.9% in 2032. The applicable rules are that unrealized capital gains (that is, price increases on unsold assets) are generally not taxable income, and that long-term capital gains are taxed at a low rate. Join us on Twitter and FacebookIn addition, Biden and Yellen want to raise the statutory corporate tax rate back to 28%, halfway to the pre-2017 rate, though they dont propose to tax unrealized capital gains. Much of the Republican Party lives and breathes to protect the rich and powerful from paying taxes, and Democrats like Sen. Joe Manchin of West Virginia too often side with them. The president and Congress are considering the most ambitious tax increases in decades on those with high incomes," it reported.
The applicable rules are that realized increases are not considered to be taxes.
( z0 rule :ARG1 ( z1 consider :ARG1 ( z2 tax :domain ( z3 increase :ARG1-of ( z4 realize ) ) ) :polarity - ) :ARG1-of ( z5 apply :ARG1-of ( z6 possible ) ) )
(z0 / rule-01
    :ARG1 (z1 / consider-02
              :ARG1 (z2 / tax-01
                        :domain (z3 / increase-01
                                    :ARG1-of (z4 / realize-02)))
              :polarity -)
    :ARG1-of (z5 / apply-02
                 :ARG1-of (z6 / possible-01)))
The applicable rules are that realized increases are not considered to be taxes .
z5 :ARG1-of z6
z0 :ARG1-of z5
z3 :ARG1-of z4
z1 :polarity 0
z0 :ARG1 z1
z1 :ARG1 z2
z2 :domain z3