U.S. Vice President Kamala Harris recently expressed her support for the Biden administration's proposal to increase the highest capital gains tax rate to 44.6%. This proposal not only significantly raises the tax levels for high-net-worth individuals but also plans to impose an additional 25% tax on unrealized gains. The aim of this proposal is to boost government revenue and promote wealth redistribution by adjusting the tax structure. Harris' stance indicates that the Biden administration has gained the support of a key ally in advancing its economic agenda, which could have significant implications for future U.S. tax policy.