It's a statistical fact that the majority of "top earners" are first generation. Meaning.....they started out like most people, which was with little to nothing, and worked their way up. I listen to Dave Ramsey on the radio alot and he has stated that the number of millionaires that are first generation are somewhere around 80%. So, only 20% became millionaires "by accident." If you really want to call it an accident. Either way they shouldn't be punished with higher taxes.