I'm not asking here whether this should be done or not and not going to argue here that it's fair/unfair.
Currently in most (if not all) market economy countries people are allowed to inherit property. Are there some of them that are limiting inheritance? Was there any attempt for it? If no why? Is it considered as undemocratic?
Edit: while I could find info about Google on taxes, I don't consider tax as real limit. It is either percentage (or even fixed) payment. Nothing other that Google says me about inheritance.