There is a (heated) discussion about the sense/nonsense of the German tax system especially in the context of young people inheriting millions of Euros from their rich (or super rich parents).
The interesting question though is really what a system should do with people who wants to be taxed additionally or even give away their money to the authorities. Should the system implement this into the general rules or ignore it and just keep going? It is a small amount of people at this point but it as a matter of fact in the next decades billions of Euros will be passed to the younger generations. As the community of very rich people gets richer and richer and can do (often) whatever they want w/o consequences it could be a good regulatory for the system to reallocate money more evenly during this process. It’s just an idea – but we need to balance between rich and poor much better going forward and using this inflection point of heritage within a tax system could be a part of the solution.