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Income is when you have money coming in. Next!
Clarification: including "capital gains", inheritances and whatever other (primarily) rich people revenue sources are taxed less because they have more expensive lobbying and lawyers.
You're agreeing with the rich people in this case when you say that. They got none of those things in this case. They're being taxed on money they could theoretically get.
I'm guessing you're talking about "unrealised gains" but that's still not accurate.
You pay property taxes for your physical properties that you haven't sold, like your house. Why should intangible assets be valuable in the same way but not taxed in the same way?