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Notes -
Wouldn't rich people just adopt an adult, Japanese style, in order to avoid the penalty. They could pay the adoptee a small amount for their trouble and leave the rest to the Richburger Fund For Getting Skinsuited By Activists like they all do now.
“Couldn’t people just lie to the IRS?”. Yeah, sure, but you scare a few people with enforcement and make sure the rules include “the spirit of the law” (as they do with tax) and violation will be limited.
That's not lying to the IRS though. They're legally your heirs, they're your children, and iirc at least in the US you can still give them $50k for their trouble and do whatever you want with the rest. Unlike France, say, where they could sue for an equal share.
Sure but if you are already talking about a sweeping legislative change with the explicit goal of increasing the number of children born, it seems like the political will to say, no you can't adopt adults to get around it, should not be very hard to find, relative to the will needed to actually do all the other stuff in the first place.
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Seems like the solution is to allow children in the US to also sue for an equal share.
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