>>So do you advocate inheritance taxes?
>
>Absolutely. After a reasonable deductible I'd tax at 90% or more. I have no problem with passing on a few millions. I'm after the billions.

How difficult do you think it is for anybody expecting billions to find a country with less restrictive taxation of inheritance ?
The only reasonable target is again middle class not able to pick up anfd leave for sums above deductible and in the low million range.