There are no arguments in favor of inheritance taxation on efficiency grounds,only on equity grounds.

Name: There are no arguments in favor of inheritance taxation on efficiency grounds,only on equity grounds.
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Arguments in favor of inheritance taxation on efficiency grounds include reducing the concentration of wealth, which can lead to a more efficient allocation of resources by preventing the perpetuation of economic power and encouraging a more merit-based economy.

There Are No Arguments in Favor of Inheritance Taxation on Efficiency