The estate tax is extremely avoidable through trusts and gifts before death. I've not seen any stats but I doubt many pay that 40% in any significant number - i

The estate tax is extremely avoidable through trusts and gifts before death. I've not seen any stats but I doubt many pay that 40% in any significant number - it would just be poor planning. I am suggesting a 100% inheritance tax. As impossible to enforce as it would be. Why should someone have wealth by accident of birth? Children of the wealthy already have advantage from the upbringing bought by the wealth. I only make this argument as a point of philosophy. It's completely infeasible because the values of society are warped here. Inheritance is virtue. Maybe the overtone window could shift a bit, though?