>>>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.

That's a frequent argument, but historically it's not valid.
Before Reagan marginal tax rates on income and inheritance were almost triple what they are now and wealthy people stayed here and fought to have the taxes reduced.
There were some notable exceptions - Clint Eastwood's famous spaghetti westerns were made outside the US as a tax maneuver - but most wealthy people stayed here and pumped billions into getting people like Reagan elected.

That strategy worked and is still working- but it's not cast in stone.