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> If you can't sell $2M at your preferred price to pay your taxes

But the whole point is that you don't _want_ to sell it. And it's entirely possible to own something that is work more than 20x (given a 5% tax rate) than you currently have in accessible cash.

For example, assume you write a story and MegaCorp decides they want to make a movie of it. Right now, they need to pay you to license it. With the Harberger tax scheme, they can force you to sell it to them; because you don't currently have the money to pay taxes on what it's worth to them.



Banks exist. Get a loan.




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