As America, has devolved into a nation in which never have so few had so much, the issue of appropriate taxation of the estates of these rich people needs to be seriously addressed and redressed. As it stands right now, though there are taxation laws that are applicable against very large estates, those people with the greatest amounts of concentrated money, typically have unique access to the best lobbyists, legislators, and attorneys that their money and power provides them access to. None of this is to the advantage of those without money, and all are to the advantage of those that have incredibly gargantuan amounts of money.
While an argument can be made that the money that you make is yours to keep, this assumes that such money so made was made without undue favoritism, cronyism, and outright corruption, but even if we were to cede to those superrich individuals that all their money was legitimately made, the usage of such money should be limited to the length of their lives, and upon their demise, any monies so left, should be and must be heavily taxed. For, while living, was not this money, their own to do whatever that they so desired to do with it? Therefore, when dead, they should not be afforded the right that the vast majority of this money lives on through foundations or charities that are controlled by their principles, thereby subverting the democratic process, or assets subsequently passed down to their children or grandchildren that have labored not a whit for it.
It is of critical importance that the concentration of money during the lifetime of those that have money, but have chosen to hold onto it without ever properly investing back into their communities with it, that this demonstrates a true reflection of their selfishness and desire for the power that such money brings by having such within their hands. That is to say, that far too many communities and the people that populate them are starved of both opportunity as well as the beneficence of money that should be well circulated within those communities; for when an exceedingly small few, control an exceedingly high percentage of the wealth within a community, all others are at the mercy of what those superrich so command to do with their money and their allocation of it.
The money that the superrich have, is theirs to do with, whatever that they so desire to do, while they are yet alive, but upon their death, the tables should turn, and these massive estates should be subject to a progressive estate taxation so that much needed funds can be provided to the people, as allocated through the state apparatus, of which, the people have been unfairly denied such, while these superrich were hoarding their money during their lifetimes. That is the very least that the superrich owe as their just due to society, for they have had theirs to enjoy and to spend, for life here is for those living, and those dead, need no money at their final destination, whereas the living, most definitely do, for money is, the coin of the realm, and the engine for growth and continual prosperity.