tax drag - did I get it right?

Did i get this right, especially for the deferred capital gain tax when market value doesn’t equal to cost basis? Accrual tax: horizon increases, tax drag % increase; R increases, tax drag % increase; tax drag % > Ti Deferred capital gain (MV=B): tax drag constant; tax drag % = Tcg; as R and N increase, value of tax deferral increases; Deferred capital gain (MV<>B): horizon increases, tax drag decrease; R increases, tax drag increases Wealth tax: tax drag % > Tw; horizon increases, tax drag % increase; R increases, tax drag decreases

Can you explain your reasoning about the deferred capital gain with MV <> B?