what you could do eric toter and i have written about this, tax manner shareholders of publicly traded companies on their dividends and capital gains at ordinary income rates. to make this work you would need to tax the capital it gains as they accrue. you would pay tax if your stock goes up in value even if you don't sole it. >> that's a hard pill to swallow. you're taxing paper gains. >> you're taxing unrealized gains. >> but those are real parts of your wealth. >> look, i totally -- >> until the stock market crashes like we saw in 2008. >> then you deduct your losses. >> that's assuming you have enough income to deduct losses off down the road. >> look, i think allen would agree that even though -- that's the kind of great idea that minds like allen think of and i like it a lot. i think he would agree that that is so far out of the realm of possibility compared to some of the other ideas that have a little bit more currency right now, some of these loophole closures, broaden the base. and perhaps even a minimum tax on foreign earnings. the president has proposed that. i think there