“Those who inherit their money are also subject to inheritance tax, as well as income tax. Your inventor is not.”
So is the argument that the entrepreneurs and inventors are not subject to the inheritance taxes a reason to subject them to greater tax rates?
I would think that the argument works better the other way around.
Because the inheritors are already subject to inheritance taxes, they have already paid a greater share than anyone else. Let them decide on their own if they want to further donate some of their own money to charity. Why tax them at a higher rate only because you have the power to do so?