The argument against inheritance tax seems to be that we don't want to screw the inheritors out of the ability to own a family property or something, but it seems like it's be REALLY easy to draw a line and make it such that the estate is taxable if more than $X value is going to a single recipient and/or if the estate is valued in excess of $XY that it's taxable and/or if the recipients assets exceed $Z that entitlements exceeding $X are taxable. I'm sure there'd be a few edge cases that would miss the mark, but it seems like it would be a lot better than the current system of generational wealth building up with the new generations literally not needing to work a day in their lives and still pass on wealth to their kids.