Can't agree with that. Parents delight in giving their children better circumstance than the parents had. You would take away all that and go back to the time when many small businesses closed due to inheritance taxes draining resources to keep them open. Millions of heirs had to give up the family farm. Only the rich--think Walmart heirs etc.--had the financial resources to get around that.
Remember, the Trump tax reforms resulted in unprecedented greater revenues into the U.S. treasury. Not only did Americans prosper more but those economic reforms didn't take anything away from the government except power it was never intended to have in the first place. Family incomes increased in all income groups and in all demographics, consumer confidence was high.
Biden policies have reduced family incomes in all but the very rich with the lower income groups hit the hardest, consumer confidence is low.
Democrats take as much as they think they can get away with from the people and then throw cash at targeted groups to keep them voting Democrat. Republicans try to initiate policies that help all people prosper more by getting out of their way and allowing the private sector to do what it does best, i.e. create prosperity even allowing those who are smart enough or maybe just lucky enough to become billionaires.
