[marbletiles]

You went from “I cannot think of any reason for inheritance tax” to ... proposing an inheritance tax (at a very high threshold) in the space of a paragraph.

Untaxed inheritance perpetuates inequality. Inequalities are unfair and arguably damage our societies. Functioning societies aim to repair the damage by rebalancing structural inequalities. Hence inheritance tax. The children of the very wealthy aren’t being “abandoned”, they already have surpassing advantages while their parents are alive.