I don't know when Estate taxes get out of hand, but 100% Estate Taxes made me think of Communism --> http://undeadmusings.blogspot.com/2012/02/speculating-what-would-happen-if-estate.html

Estate taxes are mentioned (way down below,) but are bad for people who inherit farms and small businesses with wealth. I don't know what that means in an entire system of taxation, and an exception might be adequate. I favor Consumption taxes http://en.wikipedia.org/wiki/Consumption_tax over Wealth taxes, because they mitigate many ills. The famous "Missing Merchant problem" is just as possible under a system of Income tax as any, and I suppose capital flight is a kind of "missing merchant" under a Wealth tax system.

Now if only my old embarrassing you tube vids would disappear the same way!