This simply speaks to the impetus behind progressive taxes: that each additional dollar has decreasing marginal utility. Therefore, to extract the maximum amount of value for society in aggregate, it makes the most sense to put the highest taxes on money that has the least utility.
You could also make the argument along other lines, such as that the wealthiest individuals have benefitted most from the cohesion/quality of the society, and should therefore be most responsible for its upkeep in kind.
You could also make the argument along other lines, such as that the wealthiest individuals have benefitted most from the cohesion/quality of the society, and should therefore be most responsible for its upkeep in kind.