There is a difference between "the government" and "the state" (not US states, and may also refer to "the people"). It's not that the state is "entitled" to it

There is a difference between "the government" and "the state" (not US states, and may also refer to "the people"). It's not that the state is "entitled" to it any more than it's entitled to any other tax - but consider the state is responsible for society, economy and infrastructure: overall the state created value. Whereas what is the moral entitlement of someone who had the sheer fortitude to be born to someone who had amassed that much wealth? And if the state gets a decent amount of income from estate-taxes and it meets its budget-goals and creates value through spending it - or even if it chooses to lower taxes on everyone else instead, then consider who is the real net recipient of the estate tax revenue? - everyone.