The other side counters that the estate tax applies only to appreciated value that has never been taxed. One side contends that if the rich don't pay, poorer folk will have to ante up to make up the tax deficit. The other side says that's a scare tactic that is unlikely to occur. One side says the estate tax is a tool to make wealthy lawyers, accountants and financial planners even wealthier, at the expense of their small-business clients. The other side sighs in bemused exasperation.
Point of view is powerful.
Here is a point of view I like. It's from Martin Rothenberg, a self-made millionaire who owes the tax and thinks it should remain. Rothenberg was educated in free public schools and by reading free library books. He went to college on the GI Bill. His graduate school work was supported by government-backed fellowships and loans.