Is to prevent jsut what you seem to be promoting: The reclassification of someone's stuff as something others, with more votes, should have.
Should we have a special tax for lotto winners?
Since the legal system, thanks to palintiff attorneys, is sort of like a lotto, should we tax large judgements at a special rate?
What about those spolied athletes?
The gall of someone being paid millions to play a child's game!
My limited experience with estate tax indicates that estate taxes only effect those families whose loved ones were both financially well-to-do and unprepared for death.
The idea of using tax policy to redistirbute someone's stuff because a majority of people don't think that person deserves it is anathema to me.
Taxes should be across-the-board low, equal, and should treat all legally acquired wealth equally.
They should be only used to fund government needs, not to redistribute wealth to someone's aesthetic vision.
One of the ways democracies perish is by the majority becoming a mob that simply takes what it wants. An estate tax like you propose would, imho, be jsut another mob action.
Ed