Here's a better idea!
How about a Hollywood tax?
Since the entertainment industry always does so well, even during economic downturns, this would be perfect. Even the worst movies nowadays seem to rake in hundreds of millions of dollars, and a lot of them are either sequels of earlier bad movies or poor remakes of 1950-1960 cartoons or TV sitcoms.
Does a minimally talented actor like Matt Damon really deserve much more than minimum wage? Since he loves to rage about 'underpaid' teachers, any money he makes above a typical teachers salary should be taxed at 90%.