Here in Germany this would not be feasible! Income tax accounts for a considerable part of government revenue. By a reduction, many incomes would be missing, which cannot be collected by the inheritance tax at a value of 10%.

The adjustment period can be more problematic.
It can hurt the middle class – because we assume that the upper class
will know how to create creative ways to avoid taxs,
while the middle class do not have the financial sources to do so.

this change of policy will reduce the cost of living. taking higher estate tax instead of income tax will incourage people to spend their money while they are alive istead of saving the money for their inheritance. this policy will lead to a better and more responsable economicall managment in addition, it does not hirt people that dont have an asset because they have tax relife