What is a "fair share"? Ok, I expended sweat and tears and made $X, and obviously I should be able to benefit from my labors in my life. Too much tax denies me

What is a "fair share"? Ok, I expended sweat and tears and made $X, and obviously I should be able to benefit from my labors in my life. Too much tax denies me that, but too little is unfair as I used the resources of "the commons". But receivers of inheritance did not earn any of it. It's not obvious that 100% estate tax is unfair.