[abtinf]

You stated: “That type of person is not deterred by tax rates.” If they are not deterred by tax rates, why would they be deterred by 100% taxes? I was simply restating your position in explicit language.

As you say, these creators are taking risks. What is their motivation for doing so?

There are two possibilities:

They are motivated by payment in material - money. Taxes take away the earned money, so this becomes less of a motivation.

They are motivated by payment in spirit - thanking them and appreciating their creation. Taxes preclude this type of payment for two reasons. They are taken by force, so it would be like a thug thanking you after taking your wallet. They are morally justified on the basis of altruism, in which case they are merely a corrective action for how the person should have behaved in the first place - we don’t say thank you to the thug who returns your wallet after being caught by the police.