Because I believe natural selection is good for a species, and I believe survival of the fittest is healthy, I don't think anyone should be able to inherit more than, say, $10M. People with more than that to pass on can either give it to a charity or organization they support, or let it go back into the pool of money everyone can compete for. Do this, and there will be no need to tax-based redistribution of wealth of the living. Everyone can simply pay their fair share, and there would still be plenty left. And if you can't make it after being raised in an ultra-wealthy family and with a $10M head start, you don't deserve to make it.