If you look at Korea with its 60% inheritance tax rate, the result is that rich people inheriting large sums will have elaborate means at their disposal to tran

If you look at Korea with its 60% inheritance tax rate, the result is that rich people inheriting large sums will have elaborate means at their disposal to transfer the wealth in subtle ways. Point in case: Samsung's heir. On the other hand, less well off people won't be able to afford these manoeuvres.