For decades now, and I have seen my share of what we call the lucky sperm club (To be fair sometimes the luck derives from the ovaries). Many exceptions but on whole quite an impressive group of assholes. But I still don't think govt should be allowed to make that call.

Moreover it's part of my overall tax philosophy, which those left of me often scoff at. Make the tax code a pamphlet. Flat rate, low income exemption (so rates are progressive at lower levels), almost no deductions. No distinction between types of income. Take out the massive incentives the wealthy have to avoid and manipulate. As well as incentives for smart lawyers and accountants.

I don't think the estate tax is much different. People wealthy enough to be effected are wealthy enough to avoid it, or offshore money, or whatever. When there's a will and the resources, there's a way.

It's counter intuitive, but tax simplification is probably the easiest and maybe the best thing you could do to address the income gap at least, if not the wealth gap.

For overall tax simplification I'd certainly deal on the estate tax - it's not the most important tax concern I have.