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I'm not sure I follow. Let's assume 10% growth of your assets every year, with 50% tax on gains. You start with $1k. After 30 years you liquidate all assets.

If taxing unrealized gains, you end up with $1k * (1.05)^30 = 4,321 If not taxing unrealized gains, you end up with $1k * 1.1^30 = $17,449 and then pay 50% tax on $16,449 when you liquidate, so you end up with $9,224.



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