If an estate and earnings are taxed properly, whilst people are still alive, there is no need to have an inheritance tax.
The tax system is set up so that tax is not proportional to one’s earnings at the highest levels. Ergo most money never even sees a tax bill. I.E. a mates club for the connected and super rich, bribing weak willed politicians cut from any colour cloth you care to mention.
It’s beaux lax.
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