There is an evil which ought to be guarded against, in the indefinite accumulation of property, from the capacity of holding it in perpetuity by… corporations. The power of all corporations aught to be limited in this respect. The growing wealth acquired by them never fails to be a source of abuses.~ James Madison (1751-03-16 1836-06-28 age:85) 1817
Similarly, estate (death) taxes are a good thing because they prevent a landed nobility class. Further, if you have to pay taxes, the least painful time is when you are dead, or when you have just received an inheritance windfall.