One last time. I will go back to your original post.
It's his money. He can do with it whatever the hell he want to. It's not your money. Keep your paws off. 
Also refered to as the death tax which is a double taxation of money and a very unpopular tx. You already got taxed when you made it, you shouldn't have to get taxed when you give it to someone. It's not your money. Keep your paws off. 
 
So you propose raising taxes during troubled times? We have never taxed our way out of a recession and we never will. 
Anyone making $200K a year which really isn't exactly striking it rich after state, local and sales taxes. It's not your money. Keep your paws off. 
 
Who should? It's not your money. Keep your paws off. 
No I am not rich, but here is what the republicans have done for me. 
Just because policies benefit the rich, doesn't mean they only benefit the rich.