The primary source of the capitalist's wealth is accumulated capital; which is essentially the accumulation of surplus value (unpaid labor to the worker). Even if we're to ignore this exploitative concept, the rich still highly owe their situations to society. I couldn't think of a more fair thing than a progressive tax on profits (inevitably the rich), except maybe income redistribution itself.

Paris Hilton, if I'm not mistaken, does not really earn her wealth by the exploitation of labor and the accumulation of unpaid labor. She mostly just sells herself and her own labor power (e.g. her attractiveness). The only thing I could think of is maybe the production and sale of her records, shows, and book; in which case she's probably just another laborer in the production of these products and the record/film/printing companies reap the profits. She might fall into the same category of people such as professional sports players and even artists, where although technically exploitation occurs, they're just very highly compensated for their labor/skills (and definitely overly compensated compared to the compensation of nearly all other skilled laborers as you point out). But her kind is definitely the exception and not the rule.