Absolutely not. I’m for an estate tax. As long as it doesn’t require massive stock liquidations thst cause regular joes to suffer or company fire sales that only hurt employees. Many small businesses are valued higher by govt than really worth and spouses/kids have no other resources to pay tax. Farmers too. Thr buyers know you are in trouble and it’s a bad result.
There are some techniques available. But you have to be careful to not kill an unintended target.