[brohee]

You do, it's factoring the fact that something that cannot be sold legally can still has black market value, which is definitely the case for stolen art and antiques, protected species etc...

[taneq]

So new parents should be deemed to have received whatever a baby’s worth on the black market?

[doubletgl]

True, but then you're taxing someone for a crime they haven't commited yet and might never commit.

[yipbub]

and stock!