Where do we think the rich came from? They are entrepreneurs who develop a product or idea and pursue the "American Dream." Working from their garage or car trunk, they often sacrificed everything they own to keep the dream alive. They often had to use a second mortgage, borrowing from a bank, friends, etc. to develop their idea.
We've all heard or read stories about an individual who builds an item, sells a few, then things improve. He moves from the garage to a larger building, and hires a person or two.
More growth equals additional employees in a new facility that is built by people who value the jobs. They've sacrificed heartaches, family issues, and financial losses.
Their struggle to get started relates to possibly years in the red. So finally they make it, and wham -- we tax them additional amounts because of success. They wonder if they should continue to hire or build another factory and expand. Would you, because you're now being penalized for wanting the American Dream. Does this make sense? I don't think so.