The article explores possible justifications for 100 percent inheritance tax. It’s based on the belief that equality of opportunity is not only a social but also a deeply liberal idea. You can not speak about a meritocracy when you have substantial unearned wealth from the start of some people’s life, and not for others.
Publisher: spiegel.de
Author(s): Sebastian Maas
Date: 3.5.2019
Link to Article (in German)
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Those who demand a 100 percent inheritance tax are making a rather superficial error in thinking and are unnecessarily scaring people off. For a (theoretical) perfect equalization of the capital chances it would be enough to skim off the part of the inheritances to 100% which lies over the possible average inheritance which everyone can get.
So why should someone not be allowed to inherit, for example, the 300,000 € house of his parents (which usually means more than just money), if the average inheritance is 300,000 € or more?