The measure of a well-functioning democracy is a tax system that fairly apportions its burdens.
Can blockchain and the inevitable virtual economy make the taxing system less disproportionate?
A well-functioning democracy will not think about double taxing anything.
Taxes on inheritance are just stupid, that money has been already been taxed once and the parents have already been fleeced by the government, why tax it again. This is like that cartoon with Elmer and Bugs Bunny when from that 1 million inheritance he is left with a few cents.
And it doesn't matter how much that inheritance was, 1 million or 100$, it's still money that has been earned and taxed once. If you want a taxing system that is not disproportionate, have a flat tax, not a percentage.