Why do children inherit the money of their parents? First of all, those who make the money deserve to decide where it finally ends up. It was THEIRS in life, and their final wishes (if they had any) should be respected completely. Second of all, as mentioned, people want to inherit their money, and parents want to give it. It is only natural that laws reflect these desires.

Someone mentioned that a tax would help the people in general. To be frank, why should one give a fuck about some blood-sucking tick living on welfare, or even a legitimately poor person? One has a moral right to send what was theirs where they want to, to people whom they actually care for.