Wealthy, super wealthy and highest are subjective valuations.
If I was on my other computer, I would post one of my eternal truisms and the nut of this one is, if you think it is okay to tax someone above your income level, then everyone below your income level will think that it is okay to raise your taxes.
What do you think we should do about the Gates and the Clintons using their foundations to avoid taxes and create a pool of wealth for their friends and family to draw down upon, possibly in perpetuity?
I'm against it, of course.