The only way in which you will avoid death or inheritance taxes is by avoiding Probate.
FORBES: How To Cut State Death Taxes -- Without Moving
However, if people are motivated to work by the idea of leaving their families an inheritance, the tax will be distortionary.
ECONOMIST: Death and taxes
It will be financed by raising taxes on income from capital and by reintroducing inheritance taxes.
ECONOMIST: Italy's election
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