How would the wealth be determined to tax it?

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I think the wealth tax is a very interesting policy and important, if you want to tax the rich fairly.

Maybe the most important part of implementing it would be determining a persons wealth. Can you explain in depth or recommend sources how this would work? I am asking because there are things that are easy to put in value, like shares. Stock market prices would tell you there value pretty easily. Other things like Art, collectables like cars, privately owned companies and such are much harder to value.

I hope I am not asking a question that was asked too often but I didn't find an answer via googling or in this sub.

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