I'm not a scholar on the topic. But I'm glad we don't all vote for things just so they negatively affect People Who Aren't Me.
When question of whether something is a good or bad, right or wrong idea, it's good or bad regardless of whether I'm personally affected.
Even if it doesn't affect others to pull money out of the economy to pay a tax on profit never realized (which I don't think can be right, as two have to pull the money out of the economy somewhere), is it a good, moral, constitutional idea? Is it a reasonable economic idea? If the goal to raise revenue, or punish the rich?
I don't know the answers to all of these, but it seems strange to me to focus on who is affected by an idea rather than whether it's a good idea at all.