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Should we Have a 100% Inheritance Tax?
It's difficult to measure wealth.
E.g. there are financial constructs that lead to 'artifical poorness'
There are many assets whose market value cannot be determined accurately, except by trying to sell them, because they are rare or one-of-a-kind and thus are not traded frequently. This applies, for example, to jewelry, real estate and works of art.
€1 million is an arbitrary value.
Wealth is already measured for the current inheritance tax.