I think in India, we do not have inheritance tax. Since we have some of the world's biggest billionaires and of course, a large number of politicians who have looted a lot of money, having an inheritance tax would generate a lot of revenue to the government and we can even reduce the tax on the middle and lower class people. US, for instance, has up to 55% inheritance tax. Ambani, Premji, et al have enough money for the next 100 generations even after paying 30% inheritance tax