Source of claim, look for "mark-to-market" It's disgusting to read the leftist think tanks praising this policy as if it's good for the little guy and helps collect taxes from the rich people somehow hiding their money. Here's a hint: you don't always have the money to pay the tax until you sell. Which is why the policies are what they are today.

Yellen wants to investigate mark to market "solutions" that will tax people out of their real estate holdings, precious metals, and stocks before they actually want to sell. In Trump's economy with soaring real estate prices, families are sitting on huge gains in their homes. Under Yellen's policies they will start paying taxes on value increases annually before they even sell.

Taxation is theft.