According to Google, the US uses two different estate tax systems. Theres a flat 40% applied by the Federal government, but thats only applicable above 11.5M / person. Then theres 18 states that use a mixture of estate and inheritance taxes, some as low as 1M. We can argue that most people, including myself, will never be subject to those taxes, but that doesnt change the fact that taxes were already paid annually on properties and wages. Increase the initial taxes on property and wages, sure. But to double tax, even though only the wealthy will be affected, bugs me.