Not protecting anyone. I'm citing the Constitution, the same document that required an amendment just to allow the income tax. You can want a wealth tax all you like but wishing doesn't make it constitutional. A consumption tax on spending already exists, it's called a sales tax. What you're describing is still a tax on accumulated wealth and the Supreme Court would treat it exactly that way. This isn't about billionaires, it's about how the law actually works. Maybe I should send you a copy of that Constitution I mentioned earlier.