Honestly the exemptions are the problem. People find ways to exploit them. Inheritance and Estate taxes don't kick in until over 1 million dollars or more and

Honestly the exemptions are the problem. People find ways to exploit them. Inheritance and Estate taxes don't kick in until over 1 million dollars or more and impact less than 2% of the population. If you're the 2% of the population this applies to, you're probably already doing estate planning and can plan for a portion of the inheritance you're passing on to be immediately liquidated to pay taxes.