Of course inheritance is not meant as an incentive for people to choose to be born to someone rich; that is not something one can choose. When asking whose beh

Of course inheritance is not meant as an incentive for people to choose to be born to someone rich; that is not something one can choose. When asking whose behavior something incentivizes, the answer must always be among those who can influence it. The possibility of inheritance is an incentive to have money when one dies, that it might be passed on to one's heirs, whose wealth one often values, by virtue of valuing their general well being (as money can be exchanged for goods and services). It is not the not-yet-conceived who advocate against there being large inheritance taxes.