But that isn't the argument being presented because if the parents don't will it to the children, then no one thinks the children should get it (well, a few suc

But that isn't the argument being presented because if the parents don't will it to the children, then no one thinks the children should get it (well, a few such children might and may legally challenge the will, but that is a very small minority opinion). The actual argument is that, having paid the taxes, the ones who own the business should be able to do with it as they wish including giving it away on death. At the core is a basic question of how should taxes work. Should you pay them up front when you get money, at the end of your life when you die, all throughout depending upon your wealth (such as property tax)? Each of these has positives and negatives associated with them, which is part of a larger discussion on how taxes should work.