[Superman]

"Death Tax" is an emotionally LOADED term. It is also semantically dishonest. Deaths are not taxed. Wealth transfer is taxed. If one of you guys gave me your multi-billion-dollar estate, would you feel that this gift should not be considered a capital gain for tax purposes. Sure, it would be slick if it were not a capital gain for me, or if capital gains were simply not taxed, or....heck....it would be nice of there were no such thing as taxes. But in reality, everywhere there is substantal transfer of wealth or assets, that "income" or "capital gain" is taxed.

"Death Tax" is something everyone would reject, including people who are struggling to scrape up bus fare to get to work. But if you call it something that actually represents what it is, and outline what it is, then most of that rejection will turn around. There should be some exemptions and exceptions. Family farms and businesses, etc. But if Warren Buffet gives me his estate upon his death, a very tiny proportion of Americans are going to decry the taxes I will need to pay. Yes, I know that several of you fall into this miniscule minority.