That would definitely make it much fairer. That said I go back to being frugal - my parent both worked hard and saved - we went through hard times including free school meals for a number of years but they still managed to save and invest for their retirement. And their estate is now paying for...
As well as a flat rate of income tax lets throw in IHT as well - i.e. it should be scrapped. Why should people who have been frugal while alive been penalised when dead ? If we have to keep IHT then lets simplify it. For example - IHT should be based on the actual SALE amount not some estimate...