Yes, for people who have over $100 million in gains in a year. Most people like that are pretty public about their wealth since they are billionaires.
Yes they do but did they tell the truth when they publicly announce their gain or file their annual tax? Here in the Philippines wealthy people tends to evade tax by providing scholarships where they spend way lower amounts than what they should pay.
There are tons of write-offs here as well, and most rich people in the US pay far less as a percentage of their income than the typical household staff they employ. Harris is seizing on that in order to gain votes, but I actually don't see here doing much about it either.