Optimal tax theory is an actual field and its answer isn't 'take everything.' The literature, from Mirrlees onward, asks what tax rate maximizes revenue without killing the activity being taxed, and even the most aggressive credible estimates land far below confiscation. You can raise the top marginal rate, expand the estate tax, close carried interest, all within this framework. What you can't do is point at a number like one billion and declare it morally void without explaining the economics of the threshold. Why not 500 million? Why not 50? The roundness of the number is doing all the work, and that should embarrass a serious argument.
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