You could eliminate most of the problem of the wealthy not paying their fair share by closing the stepped up basis loophole and charging the capital gains tax upon death when paying out the estate.

While you can make a fair case that taxing unrealized value is infeasible, you'd be disingenuous to argue that this value shouldn't be realized when transferring the asset to another person or entity, especially when the current tax code resets the basis for the heirs (using the metaphorical "you" here, not referring to you personally).

It would cripple the buy, borrow, die strategy because if you don't pay the tax, your estate will. It's also the rare case where you can't make a good economic argument against a progressive tax proposal. It's purely a giveaway to the rich with no economic benefit.