Should giving gifts be illegal?

> What exactly is the rationale behind such an unfair concept?

What's the difference (in real terms) between giving a gift before you die and giving a gift after you die?

> ...limits how much money parents can give to their children

Why are you singling out parents giving money to their children? If we want the freedom to give gifts to whoever we please, we also must accept that most people will want to give gifts to their children.

There is also the obvious evolutionary benefit if you consider the "selfish gene" (Dawkins).