I understand it perfectly fine and I'm still supportive of taxing and regulating billionaires. I just don't see why it would be an issue. Private credit loans now commonly feature payment-in-kind provisions, I see no reason why the tax office can't do the same thing for situations where it knows the payee would likely have insufficient liquidity.
Yes, this is a good take. I wish more people understood this. Things like sales taxes could address this. Land value tax, with single homestead exemptions are another.