To be played.

Well Lets see, first I will begin by stating that it is inappropriate to use the definition as presented on this website because this definition is not representative of the current situation in the United States, as the resolution mandates. A more accurate definition would be this "A tax assesed upon the estate of an individual post mortem." I have two contentions to make before moving on to my opponent's argument. 1. The Estate Tax is only assessed when an individual's assets are over $2,000,000, or a couple's assets over 4,000,000. We aren't taxing just everyday folks, preventing them from giving some coin to their next of kin. We're taxing those who have a substantial amount of capital. 2. The Estate Tax is not assessed for wealth going to a spouse. The government isn't taking a cent away from a widow or widower. Moving right along... "Contention 1: Government seizure of leftover wealth would interfere with that person's wishes on their will. What if I were to will all my wealth to my [hypothetical] son, only to have it taken by the government? What financial problems may be caused for my son?" The estate tax does not prevent anyone from willing money to any individual, it simply taxes part of that money. If you willed all of your wealth to your son, and say your wealth was the bare minimum to be taxed, $2 million, then your son would have $1.1 million left. Certainly the only financial problems that your son may face include not being able to by a Ferrari. The existence of the estate tax ensures that there is a way for the government to bring in additional funds in a way that does not cause undue financial stress upon anyone. "Contention 2: The government should keep its hands off my money. What right does the government have to just take my money once I die? It is still mine, regardless if I am alive or dead, and I should be able to will it to whomever I choose." The fact that you decide to live as a citizen in the United States is indication that you are in agreement with the idea that you will sacrifice some of your liberties to maintain an overall good. That is the idea of taxes as well. Give the government some money, so that we don't all die. Also, it is commonly accepted that money has any value post mortem, regardless of if you believe you'll be in Heaven, Hell, or simply in a box 6 feet below the ground. Yes, you can will it to anybody, but is it fair that person will get an exorbitant amount of money without working? "Contention 3: The government would have different monetary intentions than me. What if I was saving money to support my son? What would he do if the government took that money? What would the government use it for? Surely not what I intended." If you think you can budget better than the current government, I would recommend you run for Congress. Sure the government isn't interested in buying a Ferrari, but if you have a good relationship with your local Congressperson, I'm sure he can write an earmark so you can get a nice car. All joking aside, the fact that you are a citizen in the United States indicates your consent to be taxed for the promotion of society. If $1,100,000 isn't enough for your son, he must be an as$hole. The government would use the taxed money for the federal budget, which you consent to by living here. To finish, I'd like to quote former British Prime Minister Winston Churchill, who justifies the existence of the estate tax because it is "a certain corrective against the development of a race of idle rich".