Carnegie also advocated an inheritance tax as an incentive, arguing that it would “induce the rich man to attend to the administration of wealth during his life.” Encouraging the rich to spend their fortunes on good causes while still alive, Carnegie maintained, is far better than leaving the disposition of their wealth to the care of their (probably untalented) children.
卡内基还支持设立遗产税作为一种激励。他为此解释说，这将“引导富人们注意在世的时候管理财富”。卡内基认为，鼓励富人们在世的时候把他们的钱财花在良好的事业上要比把其财富交给他们（可能才能平平的）子女管理好得多。