As the "Süddeutsche Zeitung" reports, the economists suggest a fair and efficient inheritance tax with low tax rates for all legacies.
Among the members of the Kronberger Kreis, that is the Scientific Council of the Market Economy Foundation, are Clemens Fuest (Mannheim), Justus Haucap (Düsseldorf), Berthold Wigger (Karlsruhe), Heike Schweitzer (Berlin) and Volker Wieland.
(Süddeutsche Zeitung: "Zehn Prozent Erbschaftsteuer, fertig")
Read the study of the Kronberger Kreis: "Erbschaftsteuer: Neu ordnen statt nachbessern" (only available in German)