They are. Look at the Netherlands, they want to implement taxes on unrealized gains.
Like, sure, you don’t owe growth taxes for a quarter when you didn’t grow. But why should you be refunded just because prior taxable growth isn’t denominated in money in a bank account?
Apparently paying for gas, water, electricity, property taxes, taxes on everything you buy isn’t enough, now you have to “contribute for enabling”. What’s next? Pay because they “enable you to breathe”?
I have low opinions about unbalanced one sided arguments.
States are in dire need of liquidity. Just look at global debt.