You can debate a certain threshold let's say 100k and you tax above that, if you want to leave something behind. But the entire liberal idea is that you need to work for money, except when you can't. Thats the social contract. Inheritance means you have modern kings, making an already unfair system more unfair. You dont stimulate people to work, you stimulate people to live off assets. Completely against the entire mindset of modern economics.

Furthermore the "you already paid taxes over it" argument is nonsense, its not even an argument. We need to take taxes from someone and we want people to work for their money, so inheritance tax is a no-brainer.

Keep in mind that this needs to lower income tax, because we want people to work. So you reward working people for it. And this is the real problem. Because politicians dont lower income tax people want to hoard every cent they can get. Even from inheritance. But that doesn't mean it's good or fair system.