Dynasty

How can you know if someone is good at what they do without knowing them personally? Most people find that a person's name is a useful measure. In politics, think Kennedy, Paul, (in Pennsylvania, Casey). In entertainment, think Barrymore, Cusack, or Arquette. There are many more. This type of branding is useful. And it is not taxed by the government.

However, small businesses also use name branding, to carry them from one generation to the next. While income has been taxed all along, the government feels that it is a moral virtue to tax whatever is left after taxes and death in the estates of the owners, because what is left over has material value and wasn't earned by the inheritors, even those who are blood relatives with the same name.

In fairness, perhaps there should be a name tax, applied to those whose names or lineages carry economic power. So, should a Kennedy relative want to enter politics, there should be a special tax on that person. Similarly, if Angelina Jolie's children want to become entertainers, they should have to pay for the right to be the third generation of Voight descendants on the silver screen.

Everyone works for their money, but gets their inheritance for free, be it a business or a bankable name or identity. If you tax one, tax the other. I cannot see why taxing one would be a virtue and taxing the other a vice.