Regarding the inheritance tax: I am reminded of this wisdom from one the truly greatest individuals of the last century.
Mohandas Karamachand Gandhi, one of the most influential figures in modern social and political activism, considered these traits to be the most spiritually perilous to humanity.
Wealth without Work
Pleasure without Conscience
Science without Humanity
Knowledge without Character
Politics without Principle
Commerce without Morality
Worship without Sacrifice
Please note the one that leads the list.
Inheritance requires no work of any kind on behalf of the recipient.