[The One and Only...]

Quite frankly, the only possible way you could support the death tax would be if you seek to aspire to some sort of egalitarian dream world.

The estate tax is not used to collect revenues. I'm not sure if you are aware of this or not, but the estate tax actually costs more to collect than it rakes in. The tax's real purpose is twofold - 1) to break-up large congregations of wealth and 2) insure charitable donations.

I don't see the point in the first issue. I don't see why it should be an end in and of itself. It is, however, potentially harmful to the economy, as it could disrupt rather productive companies.

The second issue could be solved by establishing such things as dollar-for-dollar tax credits.