[kjshsh123]

It's really not the easiest. You have to prevent gifting things at a lower tax rate while alive. That means it comes bundled with income tax or gift tax implications.

Fairest? I mean, land value tax is fair. So are Pigouvian taxes. In fact they're arguable more than fair. Not having these taxes is arguably unfair. Who deserves ownership of natural resources or to inflict negative externalities on others?

Taking things someone earned through labour and not letting them give it to who they want isn't very fair.

[hungryhobbit]

I think to everyone but a nepo baby it's clear that the children of the rich don't deserve their wealth.

[hungryhobbit]

Wow, someone downvoted me? The definition of the word "deserve" is:

> To deserve means to be worthy of, entitled to, or to have a valid claim to a reward, punishment, or treatment based on your actions, qualities, or circumstances

So you genuinely believe that nepo babies, despite not taking actions or creating any circumstances to earn their wealth .... nevertheless deserve to have it anyway?

[ycdeebs]

I flip that around. People who have worked, earned, invested, AND paid taxes their whole life “deserve” to be able to give it to whoever they want.

[kjshsh123]

It's less that about the recipient deserving to receive it, and more about the giver deserving to give it.