re: I don't understand inheritance tax

Let's also not forget that people who've made the kind of money to warrant the inheritance tax probably also paid a tax rate much lower throughout their life than nearly everyone on this board. Those of us taxed primarily on their payroll get fricked because we don't get the same exemptions. How is it we can't call out those making millions but paying a 10 or 15% income tax rate while those make low 6 figures pay over 1/3 of their income?
That said, is heavily taxing a huge inheritance partially trying to make up for that? Could it be that the people due that inheritance haven't had the money to buy a change in policy?