Would you support taxing billionaires on loans used as income?

I often see liberals wanting to enact a wealth tax, increase taxes on billionaires to near 100%, end all billionaires, etc. I think most conservatives would agree that these things would have far reaching effects on the economy. Most of the liberals have no concept that theres a difference between "having billions of dollars" and "having a company that is valued at billions of dollars." What I do agree with them is that billionaires use debt as a loophole to not pay income taxes. The strategy of "borrow, buy, die." If there were legislation to attempt to close this income tax loophole, would you support it? Provided it had enough exemptions to not have added taxes for buisness loans, primary home mortgages, etc. If it were written in a way to only target billionaires avoiding income tax, would you support it?