this 'dementia tax' strikes me as a good idea, actually - and is similar to things i've suggested here. the answer to "who should pay for the boomer?" is the boomers, themselves.
i would broadly support taxes on inheritance. i would support any and all death and estate taxes. if the concern is that the tax will reduce inheritance, not only does that not concern me, but i'm actually in favour of that.
it's certainly strange that the conservatives are supporting a tax on inheritance, while the various parties that claim they are on the left are opposing it. conservatives are always strange creatures, in that they can come around from time to time. but, what leftist can stand in front of you with a straight face and oppose a tax on inheritance?