Being a billionaire is a choice to continue to hoard resources that could be put to useful purposes instead. Yeah, I don't have much sympathy for people who choose to squander our society's resources like that.
Does a billionaire who became billionair by marrying a person who became a billionaire also bears the responsibility of hoarding because they choose to marry that person and not divorce early?
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No, not morally. If she divorces, she should also be subject to that proposed the wealth tax, which she won't mind because according to your frame she didn't choose to hoard.