People are billionaires from siphoning the surplus value of labor from their workers. A billionaire does not work a billion times harder, they just have the structure within capitalism to keep profits, reward shareholders through higher share prices, and not pay higher salaries [or real health benefits] to the workers.
On top of these capitalistic levers redistributing profits to the wealthy, you can add legislative tax breaks that clearly favor the wealthy.
Conservatives want to create the first trillionaire by cutting every contribution that person should pay to society [taxes] and their workers [wages/benefits].
Loki is the Philosopher King 