I want a super draconian estate tax replace an income tax. Let people earn and spend however they wish, but when they die, or try to transfer it out of country

I want a super draconian estate tax replace an income tax. Let people earn and spend however they wish, but when they die, or try to transfer it out of country, it all goes to the government. I see no reason to pass wealth onto heirs. I would also like to have restrictions to prevent access to consumer debt channels as they are economically regressive since they ultimately limit spending in the long term. Eliminating access to consumer debt will radically redistribute access to inventory availability. Many people, and accommodating businesses, would try to shift to a lease/rental model, but that is adjustable through high sales/property taxes.