This Article revisits the topic of inheritance taxation to see whether a single-minded focus on equality of opportunity, interpreted as resource equality, can shed new light on questions of legal design.

• 本文回顾了遗产税这一话题以找寻是否有一个聚焦于机会均等、将其解释为资源平等、并能为法律设计提供新思路的话题。