Mad about how little rich people pay in taxes? Here’s how to get them to pony up.

Right now, rich people can bequeath enormous estates to their heirs tax-free (up to a certain amount), and any gains their stocks or other assets have accrued over their lifetimes get wiped out at death as though they’d never happened, at least for tax purposes. Under Biden’s plan, however, the tax code would treat gains above a certain threshold as “realized” whenever the owner dies or otherwise transfers the asset to someone else. When either event happens, capital gains taxes would be due.