I never understood the concept of an inheritance of money. I want my father to die in the process of spending his last dollar on himself. He earned it, I didn't.
Inheriting houses, businesses, cars, etc, I can understand, but expecting to get money from someone and not pay taxes on it is unreasonable. An inheritance is just income without doing any work to earn it.
Now I also think the inheritances should be taxed at the same rate as the inheritor's income tax. Having a separate and higher rate just for inheritances is wrong in my opinion.
If my father leaves me any "free money" like an inheritance, I will be more than happy to pay an inheritance tax. I am not losing anything, just getting a little less money I did not earn.