American rich people set up private charitable foundations and transfer all their property, so they don't have to pay taxes. The articles of association of non-governmental charitable foundations can be made by themselves, and whoever is in charge is in charge.

Then put the child in charge of the foundation, and then you can give the child a high salary and high consumption. Anyway, you only need to spend 5% of the foundation every year to do charity-related things, so that the money will go to the children without paying taxes.

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In fact, the US government knows that everyone is doing this to avoid taxes, but it also ensures that these rich people keep their money in the United States, because the money will eventually go back to the construction of the United States, because these foundations will also spend money to develop medical care, help the poor and so on. And they still have credit.

If the government insists on levying inheritance tax, perhaps these rich people will emigrate to countries that don't collect taxes, which will be even worse, so the government allows everyone to do so, which is a win-win situation.