I personally think we should tax the rich for consumption with their income. the rich borrow money at 1 percent, instead of taking from their investments and incurring a capital gain tax. they escape taxes that way. the rich should pay fifty percent of everything they borrow for personal use, or the highest bracket tax. otherwise the rich will keep escaping paying taxes.
I also think the rich should pay a yearly two percent tax on their wealth. I doubt too many rich people will leave the country with just a two percent wealth tax. this was Elizabeth warren's idea which I didn't support at first but then I realized might be doable enough.
ideally we'd also tax their unrealized capital gains at death, cause as it is now they escape taxation their whole life and face meager estate taxes (stupid conservatives call it double taxation but it's better to tax you when you die than when you're alive plus they do deserve to get taxed on their gains, so at least tax their unrealized gains). the problem is they might use trusts or move to another country to escape taxation so this tax might not work. we could tax them before they leave, but then they'd live the rest of their life untaxed when their wealth grows more.