I'll assume you're trolling but the relatively inelastic nature of fix costs like room and board, food, entertainment etc. is part of the reasons for promoting a progressive tax system. Those who have made fortunes here in the us are likely those who have benefited from federal and state oversight and infrastructure, which is an additional justification behind taxing the wealthier members of society at a progressive rate.
For the anecdotal insight on this: paying about 20k a year in federal taxes with my current annual salary is nothing compared to the impact of the 5k or so a year in taxes I paid when I was a poor waiter/college student in terms of its impact on my budget. At this point I could easily pay out an extra 10 or 20k with out severely impacting my quality of life or rate of savings; corollary, a few extra thousand back when I wasn't making all that much money would have been the difference between sleeping on an air mattress versus a real bed, or having enough good (as in nutritionally worth while) food to eat.
For the anecdotal insight on this: paying about 20k a year in federal taxes with my current annual salary is nothing compared to the impact of the 5k or so a year in taxes I paid when I was a poor waiter/college student in terms of its impact on my budget. At this point I could easily pay out an extra 10 or 20k with out severely impacting my quality of life or rate of savings; corollary, a few extra thousand back when I wasn't making all that much money would have been the difference between sleeping on an air mattress versus a real bed, or having enough good (as in nutritionally worth while) food to eat.