” I don’t see why there couldn’t be common sense measures to differentiate between business owners and those sitting on their money benefiting nobody.”
That would be equal to lets say you purchasing a car for your personal use despite not really depending on it, just for added freedom to actually use whenever and however you prefer.
So if lets say you dont really need it, or dont really use it that much, why not make it mandatory that other people should get to use it, what benefit is there to society if your car is just parked in your garage?
Even those that inherited their riches, there was someone that worked for it, that person took risks, exchanged goods or services for these monies and did so that their children and grandchildren should be well off.
Its not like these monies came out of nowhere. What right do we as a society have to obligate these people to pay a greater percentage, especially when they are already paying a greater share?