What is the most efficient way to tax wealthy US citizens?

I know that wealthy US citizens pay a large proportion of overall taxes, but their effective tax rate can be lower then middle income citizens. I also know most the taxes paid by the wealthy come from those who have an income from a job not assets, as we don't have wealth taxes. The estate tax has loopholes to reduce taxable income, the exemption has been rising in the past 8 years and will be 15 million in 2026.

I am unsure if taxing unrealized gains is effective due to the need for buyers to sell the stock to cover the tax and wealthy people placing their money in less transparent assets than publicly traded companies. At the same time leveraging assets to get money for purchases allows them to dodge some taxes. Strengthening progressive income taxes sounds like it would increase tax revenue but then it feels like a lot of responsibility is being placed on workers. Wealthy people that don't make their money from a job but still use a lot of hour tax paid resources seem to get a better deal in this scenario.

Overall I just want to hear what's the best way to tax wealthy Americans, that addresses the Federal debt, needed public programs, wealth inequality, and improving overall QoL?