No estate tax system that I'm aware of confiscates all of the deceased's assets. They may take enough to be problematic for people in high-capital, low-cash flo

No estate tax system that I'm aware of confiscates all of the deceased's assets. They may take enough to be problematic for people in high-capital, low-cash flow businesses like farming, but that is not worth long-term inequality. I'm not sure about the numbers, but many of the great, inter-generational fortunes may have been built on businesses (consider the oil business) that are problematic for future generations (although great for the inheriting offspring).