[kuang_eleven]

This is something I've certainly thought about, as another proponent of as-high-as-possible inheritance taxes.

What about taking inheritance and gifts as ordinary income to the recipient? Ideally this would be coupled with a reform on capital gains tax, but even as is, should target high taxes only on large amounts or amounts given to people that are already rich.

There would certainly need to be some tweaks, but it should diminish the inherent injustice of inheritance.