I think taxes should be based on a 5-year rolling average, to ease the burden for people who have high income only once in their life. Winning the lottery or patenting an invention that makes you rich is the American dream. Let’s tax high earners but show some lenience for folks who have a once in a lifetime windfall.
Winning the lottery? Honestly we should be trying to find ways to DISCOURAGE people from playing if anything.
An invention that makes you rich? If it is a physical good you will probably not see significant net income for a couple year anyways as you need to establish the supply chain, the distribution chain, the marketing, etc. For intellectual property you could maybe make an argument.
Inheritance? Heck no, it shod.be taxed more heavily. That encourages wealthy people to start giving their wealth to their children BEFORE they die, spreading it out over years. Which means they can spend it a bit sooner.