These dead Americans would be leaving the planet with the national debt they left behind still here for those that follow. What exactly would be conservative about that?
So leave the current estate tax in place and direct the income to paying off the debt with political limitations regarding future spending.
If someone avoids the estate tax who are wealthy, it would be because they left the money out of the country in a tax haven or the money is in a trust not directly in their name.
The middle class for the most part gets a nice deduction before any money gets taxes and that same deduction is applied to the most wealthy.
I find it contemptible, pathetic and desperate for some people to claim conservatism but to be so selfish as to be willing to leave their debts to the innocent unborn who would inherit a debt they had no part in making.
Consesrvatism is not defined as running away from the check when the bill is due.
Responsibility is not giving your debt to your heirs.
To say and believe what you do IMO requires all conservative values to be thrown out the window to the detriment of future generations.
That is a most selfish act.
So the National Debt is worrying you. Have you ever look at the history of the Debt?
http://www.toptips.com/debt_history.htm
The only time that the debt has declined for any reasonable period was from 1920 to 1930 where it went down yearly.
You want to reduce the debt then forget about taxes get another Calvin Coolidge in the White House.