Is there any country where wealth inheritance is either taxed or restricted? How and how much?
Many countries, including both the US and the UK, tax inherited wealth (estates). The tax rate is far short of 100% and only applies to estates larger than a particular amount. In the US at the moment, I believe that amount is $10 million. Estates smaller than that are not subject to Federal inheritance tax. Some Individual US states also have inheritance taxes. The rates and terms will vary. So will those for other countries. I don't know any country where the inheritance tax is 100%, so that there is no inherited wealth.