The morality or ethics of progressive taxation are a separate matter. What I was addressing is whether wealth is destroyed by redistribution in the form of a progressive tax code (which was being characterized as wealth destruction).

Arguably, at taxation extremes, wealth creation does suffer: too high and you remove some of the incentive to earn more (if there were a 100% tax rate above a certain bracket, for example), too low and government can't afford to enforce property rights and your incentives are to invest in protecting what you have (or can grab).

But in the very broad middle, the data shows that progressive taxation does not reduce the incentive to create wealth, and in fact the creation of wealth by most measures ends up being higher overall.