[hermitdev]

There is a huge difference between voluntarily giving one's wealth away to one's choice of entities than the government forcibly taking that wealth from one's estate. Giving one's wealth away is a choice. A freedom. So should be the option of leaving that wealth to one's descendants or successors (biological or otherwise).

[mattmanser]

When you say forcibly, they've been protected by the government their whole lives. They're protected from crime, protected from armies, protected from assassins, thugs, and warlords.

They've taken advantage of the schools, infrastructure, courts, laws, etc.

It's a social contract, it's two ways, and part of the price of all that stuff they've been using is to pay inheritance tax.

If they don't want to pay, they could go to a country without all those benefits. But they shouldn't expect to be able to take everything with them, it's not just theirs.