>>Saying that people will evade a just law is not a reason to leave an unjust law on the books.

Yes, but this isn't just a principled argument. A "fair" tax that defeats itself is like the old surgical chestnut "the operation was a success but the patient died."

>>A rich heir is someone who has won the lottery without even buying a ticket.
>>We tax the poor schlub who wins the lottery after buying a ticket.
>>We can figure ways to get the rich heirs.

You might be better off making the biggest source of 1% pride not just the size of the accumulated hoard, but the size of the IRS check- as it was after WWII when a colossal tax obligation was a mark of respect rather than incompetence.

Meanwhile if you want to harvest billions in unpaid taxes, why not start with corporates that transfer intellectual or other property to subsidiaries in tax havens, hoarding profits there rather than repatriating and paying US tax. The "rich heir" you rail against can't do this, since US citizens owe the IRS for all international income. Yes they can shroud their affairs in a foreign company or trust (as confirmed in the recent Panama Papers scandal) so you need to focus on those. But companies like Apple and Google don't need any chicanery because share price is boosted by the huge size of their foreign hoards that haven't paid a cent to the IRS but feature proudly in the asset column of the US company accounts. Your problem is that US corporates already are quite highly taxed which increases pressure to structure affairs to limit exposure.