Again taxing anything for 100% is stealing, you can do 60-70% though.
Sure, if you start with the assumption that things like property and wealth can truly be owned. I personally think 60-70% tax is stealing under that assumption, and that inheritance (and gifts) should be treated like any other income.
But I'm starting from a different assumption that property is leased from society generally, and you only really own the value you create personally. When you die, there is no longer any legitimate owner so it must be redistributed.
I believe everyone should have equal opportunity to succeed, and that doesn't work if kids can just ride their parents' coattails. There will always be some of that with parents using their connections to help their kids get ahead, but inheriting a fortune completely kills any need to actually compete to succeed.
If we want a meritocratic society, we need to kill as much nepotism as we can. This article makes similar claims but from a little different perspective.
Instead we should have a good system of social security which means everybody has a basis income which should allow them to properly survive and thrive a bit.
Agreed, but without the "thrive" bit. I think we need something like universal basic income to ensure everyone is above the poverty line, but that should be the extent of it. Along with this, I think we should eliminate the minimum wage and let the market decide what's fair.
However, this is completely separate from inheritance. I don't think the government should use that money for any purpose, it should strictly be redistributed if the person who died didn't choose any charities or whatever to donate to. The government should also give it to any survivors first if there's no will, up to the limit.
I don't see it as a tax because the government isn't taking that money, it's merely facilitating redistribution.
passing companies down
Passing down shares would be subject to the same inheritance rules.