Ah, I misunderstood then. I agree that it should be paid as an income tax, at the appropriate tax bracket of the inheritor. If it stays within the estate, then

Ah, I misunderstood then. I agree that it should be paid as an income tax, at the appropriate tax bracket of the inheritor. If it stays within the estate, then at the relevant income tax bracket for the estate. If there isn't any income tax on estates, then I see your point and that should definitely be changed.