@TheMadPirate @xianc78 "Inheritance" tax is meant to kick down middle class families that knock on the door of wealth. Wealthy families rarely pay it. It is easy to dodge if you plan for it. Whole life insurance is a common way to dodge it. Life insurance proceeds aren't taxed, so you just put all your assets in a whole life insurance policy, and they pass untaxed to your heirs.
Income tax is also really bad because it skews incentives. Work hard, earn more, but really earn less because your tax rate just went up.