There is no such thing.
A single child raised to finish college costs the taxpayer in Germany 300'000 Euro in subsidized nursery, free school, and free college.
Additionally, each person costs a lot for roads, public transit, etc.
And then you have to add in that for every person who gets to become a billionaire, you have hundredthousands who won’t become billionaires, but still cost you equally much. There’s no way to find out who is going to become a self-made millionaire, and who isn’t.
And society already tries to provide many programs only to those kids with high potential, to save money. Programs like this [1] are already exclusive.
If you want to give the generation of your kids the same chances at becoming self-made millionaires, you have to provide all of them with this high quality service.
Which means you have to accept nominal tax rates of 48%+.
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