I don't see by what right people should be allowed to order living people how to dispose of their stuff after they're beyond caring. I think people should be allowed to make generous gifts while they're still alive, without gift tax. (Though I think the recipients of those gifts should have to pay income tax on it; I don't understand why we'd want to tax income people get by working, but not income people get by being born. Being born is about the most tax-inelastic thing you can think of.) But once people are dead, then I can make a pretty compelling case that in a modern economy where extended families are not a major economic unit, there's little justice case for inheritance.
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