Is it possible LouAvul may find the survey or evidence to back-up what he posted? Also, I would add we have to stick-up for low tax rates for Medium and Big business too
BTW, there's a sequel...
Return to Prosperity: How America Can Regain Its Economic Superpower Status , by Laffer and Moore
...but I haven't had a chance to read it yet :)
From the archives of George Bush
Toward the bottom of the page: According to a 1993 survey, nine of ten successors whose family businesses failed within three years of the owner's death listed the death tax as a contributing factor.