Even if heirs do have to pay tax eventually, do we really want to wait 40+ years to collect taxes on wealth that is being generated using today's resources? If

Even if heirs do have to pay tax eventually, do we really want to wait 40+ years to collect taxes on wealth that is being generated using today's resources? If I recall correctly, Elon has been rolling over his personal loans for a while now, in excess of a billion dollars. At this point, these are basically untaxed stock sales.