Scott Kirby's inheritance tax proposal

Scott Kirby, CEO of United Airlines, has proposed an inheritance tax approaching 100 percent in the United States, pointing to a major difference with France, where more than 10 percent of inheritances are taxed. In the U.S., only 0.2 percent of inheritances are taxed, according to reports.

Wealth inequality concerns

Kirby expressed this view in the New York Times, stating that wealth inequality poses a threat to society and that he would support and pay such taxes. He argues that a federal wealth tax is necessary to prevent wealthy taxpayers from relocating.

U.S. inheritance tax system

Under the current U.S. system, inheritances are taxed as a whole rather than by individual heir, with an exemption of $15 million per person or $30 million for a married couple. Beyond this, the maximum marginal rate is 40 percent, but this scale is rarely applied, as only 0.2 percent of inheritances are affected by this tax due to the high exemption.

Tax law changes and inheritance planning

The passage of the One Big Beautiful Bill Act in 2026 consolidated tax reductions for high-income earners, favoring large fortunes. Ultra-wealthy individuals use trusts, family foundations, or staggered donations to optimize the transmission of their inheritances, a practice Kirby criticizes.

French inheritance tax model

In France, each heir is taxed based on their share and their relationship with the deceased. For direct transmissions, the exemption is €100,000 per child and per parent, with a progressive scale going up to 45 percent. Donations between spouses benefit from an exemption of €80,724. More distant transmissions reach rates up to 60 percent.

French tax revenue and philosophy

More than 10 percent of inheritances are taxed in France, generating several billion euros to fund public services. This model reflects a philosophy that prioritizes equal opportunities, in contrast to the American vision, which values the transmission of wealth as a symbol of personal success.

Challenging the self-made man myth

The idea of a high inheritance tax challenges the myth of the self-made man, under which taxing inheritance is seen as punishing success. This ideology is widespread in both American political parties, although Democrats are more nuanced.

American views on "death tax"

The concept of a "death tax," popularized by conservatives, reinforces the idea of unfair plunder. Without a welfare state like those in Europe, Americans often rely on inheritance to fund education, retirement, or health care. Tax-competing states such as Florida and Texas attract the rich with their favorable tax policies, making it difficult to adopt a national wealth tax.

Ultra-wealthy opposition

The lobby of the ultra-rich, supported by think tanks, strongly opposes any increase in inheritance taxation, influencing public opinion and political decisions.

Wealth inequality in the U.S.

Wealth inequality in the U.S. has reached record levels, with the richest holding more than 30 percent of the national wealth. Kirby is part of a small group of leaders advocating for redistributive taxation, but his proposal for an inheritance tax close to 100 percent remains marginal.

Transatlantic differences in inheritance policy

In France, the debate is moving toward adjusting exemptions or establishing a universal inheritance tax. In the U.S., even a slight increase in inheritance taxation elicits strong reactions. The transatlantic gap on inheritances persists.