so say we have some dead dotard fake billionaire trying to "gift" a $100 million dollar inheritance to his son who met with russian spies for him.
tax on that would be about 40% or so before deductions. but suppose it's 40%. the united states government has just collected $40 million dollars in tax revenues.
now say some soon to be dead dotard gets a $40 million tax break by abusing his power as president to get that tax break. and 10,000 other "average households" get no tax break whatsoever because they don't have a $100 million dollar estate to gift.
the average household has received $4000 in tax breaks. the dotard gets all $40 million, ten thousand other people get nothing.
and then people with actual fortunes to give away get even more, and a million people have to pay a little more in to cover them.
so you see, this tax plan is a scam to enrich the president.