[westopher]

Same reason my post tax income gets taxed again when I buy something, cause every time money changes hands it gets taxed.
If anything the taxes on inheritance should go up significantly and tax on money earned should go down significantly. Then at least the person who has to work for it would have a better chance at success in relation to the person that won a birth lottery.
It being tiered would also be a much better way. You get 500k, you don't get taxed, you get a million, you get taxed some, you get 10 million, you get taxed a shitload. Generational wealth is spiralling out of control and like everything else that's currently an issue here in canada, it should have been dealt with a generation ago.