Personally I think the inheritance tax is completely unfair and should be considered illegal.
Most of things inherited have already been taxed, as it has be purchased with after tax dollars. So anything taxed again is double taxation.
Now to those that want it .. Saying it’s only fair, then fine lets make it fair … I don’t care what income level, what the amount, lets tax it. If your great grand father passes and leaves you 5 thousand .. It’s taxed. If your parents pass and leave you a 5 million dollar estate it’s taxed, doesn’t matter how much is inherited, what your income level is, it gets taxed.
Of course most that want it, wouldn‘t ever accept such a thing, they are just interested is socking it to someone else. Their being fair ends, when that tax takes from them.