>As a method of redistribution from the very rich to the very poor, to create a more level playing field for everyone. That's a nice theory, but the absolute t

>As a method of redistribution from the very rich to the very poor, to create a more level playing field for everyone. That's a nice theory, but the absolute top don't pay inheritance taxes as their wealth is tied up in huge complex financial instruments that they can transfer avoiding taxation. The goal is to make sure that doctor making $300k/year never breaks out of the middle/upper-middle class cage. The super-wealthy have many schemes to prevent the lowers from ascending to their level, this is just one of them.