The concept of a wealth tax proposes taxing individuals based on their assets rather than solely their income, targeting items such as real estate, stocks, and luxury items. Proponents, often from progressive backgrounds, argue that a wealth tax could effectively address economic inequality. However, the legality of implementing such a tax has been contentious, reaching a critical juncture when the Supreme Court considered the case of Moore versus the United States, which involves a couple who invested in a business aimed at supporting low-income farmers in India.