I am, at least partially, via progressive inheritance tax. Improving the chances for success for your offspring is an innate desire, removing the ability will

I am, at least partially, via progressive inheritance tax. Improving the chances for success for your offspring is an innate desire, removing the ability will affect people's motivation to contribute beyond a certain point. A tax on inheritances will allow you to improve your children's life while removing the wealth if a family chooses not to work for a few generations, thus motivating contribution beyond "I exist and I inherited money".