Pay is a function of power.  It has little to do with inherent value of the CEO or the wage earner.  Let me ask a question.  If say a 1000 CEO's disappeared tomorrow, what would be the effect on our nation?   Will there not be 10-100 men or women of competence to replace each CEO?  The human capital of a large organization can number in the 10's of thousands- is upper management really worth what we pay?   

I respect leadership including business.  But how much is too much compensation?  Is one human life valued in billions of dollars of wealth worth relegating thousands to deep poverty when we can't fund our social foundations like heath, shelter, food, education?

I don't know about CEO tax specifically, but I would like to live in a nation that values all lives, regardless of personal wealth.  I don't expect economic equalty at all, but the nation has a serious distorted sense of privilege empowered by wealth not morality/ethics.   I show leadership respect in ways beyond pay.