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You clearly are invested in this issue, but your are missing the point.
You might not be aware of other industries, but it's a very similar situation in most essential businesses - high equipment costs and low margins.
I would still argue that family members who inherit a business are in a better position then, for example, a 20 year old waiter who inherits their mom's house in London. They also need to pay taxes that they can't afford.
Anyways... No one is saying that farmers or any essential businesses shouldn't get support. It's just that inheritance tax exemption is the wrong one, because if you create a loophole the rich will exploit it.
The rich aren’t paying the inheritance tax because they don’t own farming capital, just a homestead on cheap land. This is an inefficient tax if it’s meant to target the rich. It’s catching family farmers (working class people) in the crossfire and driving the process of farm consolidation (corporations that own many farms and don’t pay inheritance taxes because corporations never die).