Well a good justification for a progressive inheritance tax. Take it form from the rich and give it to the unfortunate. It´s just inappropriate for a basis of decision to implement a inheritance tax. How will you tax businesses? How do you make sure that now workplace is in danger?  Will this lead to tax escape? How will you go with gifts before the inheritance takes place?

One drawback of the program that we have proposed is the fear of harming the middle class, which, relative to its position in society, is the main class affected by progressive taxation. Another potential obstacle to our policy will be the fact that many people may seek and even find ways to circumvent the tax payment in violation of the law. In addition, it is clear to us that this calculation may be complicated and requires a lot of information about the person so it will be difficult to enforce the payment properly, but we believe we will find a way to do the calculation.