re: IRS collected a gargantuan $7 billion estate tax from a single source, nobody knows who

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It is, and it is the most fair and rational way to generate tax revenue.

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Estates larger than the one you were involved in.

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I'm not an economist. I'm not here to advocate for specific income tax rates, income tax thresholds, estate tax rates, or estate tax thresholds.

I do believe that estate taxes are more fair and more rational that income taxes.

People who are earning income are showing the ability to be productive. People want people to be able to eat what they kill. We want people to be productive. We should reward productivity.

People who inherit wealth have not shown anything other than the ability to be offspring. What is it that they are doing that should be incentivized?

If given the choice between taking from producers or taking from people who have only shown the ability to inherit, I'd rather take less from the producers.