It is very good example of political framing. It evokes the thought of tax as a punishment for dying, and its collection as a kind of harassment of the bereaved. So tax bad, case closed, no discussion.

But of course, it is not death and loss that it taxed, it is rather the accumulated wealth being redistributed over both society at large and the heirs, in some kind of ratio. In favor of inheritance tax: the wealth somebody amassed has also been thanks to its participation in society, so it is only fair some portion of it goes back to society. The heirs played no part in it, so why should they get any, let alone all of it? Furthermore, inheriting wealth goes against the idea of meritocracy, and maintains inequality in an unfair way in modern societies. Why should inheritance tax not be 100%?

Children often grow attached to the 'stuff' their parents have collected, be it things or land, houses or money. It seems unfair to take it all away from them, as they feel they already 'own it' merely by being their children. So inheritance tax is some kind of compromise.

However, as each generation these days tend to fully 'break' with their parents, in a way (economically, spiritually), inheritance itself seems more and more like a thing of our tribal pasts. I imagine a future where there is no inheritance tax anymore, because the whole concept of inheritance will go away.