Decide on a course of action for a large company that, over the next few years, makes it $5 billion instead of $4 billion.
> Decide on a course of action for a large company that, over the next few years, makes it $5 billion instead of $4 billion.
That's (assuming it was a unique insight) an improvement of $1 billion to the company, or to GDP. That is a high number, even bigger than 100MM (although you specified years vs. year, but whatever). It doesn't follow that it justifies making $100 MM a year.
If yes, then it's not justified. Large companies do not revolve around a single person (if it's not tesla/spacex, apple in early 2000, early microsoft)
Otherwise, without being able to objectively measure this then it's all smoke and mirrors and the persons reach these positions through other means.
If that's the case, then taxing an appropriate amount is fair. There's also a precedent with Roosevelt introducing a tax that only really applied to Rockefeller