The basic idea is that if part or all of an estate consists not of wealth earned by the individual, but given to her by someone else, then she should have less "right" to control who gets that wealth than if she had earned it herself.

Example: Jane inherits $1 million during her lifetime, and her inflation-adjusted estate is valued at $5 million. The tax on $1 million of the estate would be different and higher than the tax on the $4 million that resulted from her work or investments.

I'm not trying to say what the tax rate should be for earned or inherited wealth, just suggesting a different principle plays out here.

Any reaction, especially from people who oppose the estate tax?