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Should we Have a 100% Inheritance Tax?
This gives an advantage to wealthy families with many children.
Money is Power and while someone who built a fortune might be responsible with that power, someone who inherited it might not be.
It is unlikely that the complexities of inheritance law would seriously motivate families who would otherwise have one child to have three.
Good parents try to give their children an advantage in the world whether it is good skills or monetary resources. Providing your children with an advantage is precisely the purpose of being a good parent.