Government forces descendants to act as pallbearers of the death tax, paying an unsympathetic Treasury in cash only. Estate taxes generate less than one percent of federal revenue. Estate tax compliance costs the economy almost as much as the revenue raised. High marginal rates often force heirs to sell family farms or businesses just to pay the estate tax bill. High marginal rates discourage savings and thereby reduce economic growth.
Nothing justifies the continuance of the estate tax.
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