This does not seem to be a difficult problem. - bank can lend money to pay for the tax - collateral is big enough - if you cannot pay immediately, state can h

This does not seem to be a difficult problem. - bank can lend money to pay for the tax - collateral is big enough - if you cannot pay immediately, state can have share of your property - ownership could be transferred from the parent to the children before death, so the tax is not that big