Well say, i agree that one become rich for reasons, hardworking, smart, etc etc....

But there are ppl are poor for no reasons...mostly because the environment and systems...

And it's no to penalize those rich ppl...it's to balance the society by re-distribute the wealth over poor family so that the poor got chances to get good education and thus our country become more stabilize and improve...

Just my 2 cents

Well say and reasonable comment. 

But if look for another perspective, their siblings, children need not to work hard for the money, nor being taxed before, suddenly can get millions without a sweat, so the inheritance tax make a case in this issue.

I am not saying which way is right, don't get me wrong. 

But I have promise myself to donate to those needy, if i have excessive income.