This is only charged on transfers of over $5 mil. If you ever get around to creating a fair and just taxation system that makes people of all incomes pay tax then this would be appropriate. Considering most of those earning over that amount find some way of not paying or reducing their tax to zero the argument that it is double taxed doesn't hold. I do think that estate taxes on hard earned money that is left to progeny is wrong but this doesn't seem to be the case here