You become a millionaire by working hard. However, there isn't enough time, energy or opportunity in one person's life to become a billionaire through hard work.
I disagree. And it seems to me your whole premise is based around this idea that its impossible to become a billionaire through honest means.
You don't back that up with any data. Why couldn't someone sell a product that many people wanted at a fair price and become a billionaire that way?
RE: A novel approach to taxing the rich