He was super hyper and awkward in that movie. The scene with the candy was just... Bad.
Luther needs to be calm and collected. A man of charm and charisma. And towering rage when his plots and plans fail.
Luther cannot be an autistic man child who puts candy in other people's mouth. That's exactly the wrong take.
The main part of the tax is that rich assholes would not longer be able to use those unrealized gains as collateral for loans. Because as soon as those gains are realized, they're taxed.
This alone would massively limit the power of rich assholes.