So even if we accept the notion that all billionaires have fairly earned their wealth, and have a right to keep it, what right do their children have to it? By the narratives that Capitalism embraces (the self-made man) this seems incredibly wrong. You could argue that it's what the rich person wants to do with their money, therefore they have a right to do it, but this virtually guarantees that people will become wealthy without ability (something "self made-men" claim doesn't happen).
Some states and provinces have taxes on inheritance. Do you think this is correct, should be taken farther, or abandoned altogether? Does the answer change based on the age of the recipient?
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I'm pretty sure that was the original idea behind parenthood in America. You work hard, make a solid living, save your money, and help your children grow up. When you die, they get your money to help further the living of their children, and so on.