An estate tax should be simple and Draconian to be effective. Simple is you have $10 million to distribute to anybody you so decide in your will. Only one bla

An estate tax should be simple and Draconian to be effective. Simple is you have $10 million to distribute to anybody you so decide in your will. Only one blanket exception without restrictions or definitions attached. Everything else goes to the government. Any assets transfered out of country, as well as those derived thereof, are forfeit to the government, and any internally claimed jurisdictions, upon reentry.