Shares and the like are not wages or income. If they could tax you when the value goes up, could you tax them when the value goes down?
Who the hell has a CD player these days? I haven't seen a music CD in at least 7-10 years.
Just a couple of points:
Virtually all DVD players are CD players. Eg I use the DVD player in my bedroom to play CDs sometimes (and I have a couple of dedicated CD players as well, although they don't get used much these days).
Amazon (in the UK anyhow) often sell music CDs for significantly less than the equivalent download (e.g. £5 vs £7), and ripping those CDs to flac gives you better quality** than the mp3 downloads, and an optical disc copy as well as your hard drive copy and backups. This is totally bizarre and stupid, but as long as this continues to be the case I'll carry on buying physical CDs.
** You get a losslessly compressed file which can then be converted to a lossy mp3 or aac or whatever at any quality you like, taking into account the capacity and sound quality of the target device. This is quite important to me. But even if you don't care, why pay *more* for lower quality?
I do everything in my power to not run into things. That doesn't mean someone driving down the road the opposite direction isn't going to be drunk/falling asleep and run into me. I'd still like to be able to survive that.
And what happens when you hit someone else with the same vehicle? Or do you only aim for little cars?
Would an EMP-pulse disable an airbag-release system?
The clothes have no emperor. -- C.A.R. Hoare, commenting on ADA.