Bill Gates has publicly endorsed taxing top billionaires, citing California's billionaire tax mechanism as an appropriate solution aligned with the wealth distribution rules of the AI era. Amid the rapid explosion of the AI industry, wealth is accelerating toward a small group of people, and the wealth gap continues to widen, raising concerns that AI proliferation could further exacerbate K-shaped economic divergence. Gates argues that the wealthy cannot be expected to voluntarily close the wealth gap through charity, and that the government should implement progressive taxation based on individual wealth levels, as charity cannot serve as a safety net for society as a whole. Federal Reserve data shows that the wealthiest 1% of Americans hold more than half of the nation's stock assets, making it difficult for ordinary people to share in the dividends of the AI industry. Gates also pointed out that the existing U.S. tax system tends to encourage companies to replace human labor with machines. He specifically proposed separately taxing the tokens consumed by AI model operation and the industrial robots put into production, using tax tools to offset the employment squeeze and wealth distribution imbalance brought about by the spread of AI, and to uphold the bottom line of social fairness.