There are many many successful businesses that do not create billionaires.
If a business becomes so successful that they are valued in several billions or more, and founder(s) retain substantial stake in the company, then they usually have a net worth over a billion, as the value of the company is part of their net worth.
Billionaire does not mean taking out a billion dollars
out of a company to spend it on yachts and mansions.
In fact, most of them do not create billionaires.
Small businesses valued at <$1G surely don't, and depending on the industry they can still be successful. But for example car companies by necessity need to be large to succeed, unlike say nail salons that can be successful with a single location and valued at far less.
Our corporate tax structure certainly seems to allow a lot of businesses to believe themselves created and to flourish.
"Believe themselves created"?
Do you know what is anti-business creation? Monopolies. Do you know what is anti-business creation and anti-democratic? Media conglomerates that own huge shares of media, including news media.
Why do you think we disagree on these? That is not related with wanting confiscatory taxation on net worth >$1G.
We are seeing right now that billionaires do not like to have their underlings do anything like—criticize their decisions. Think first themselves. Actually present facts to the people.
And what does that have to do with proper levels of taxation?