It took 82 posts before someone (you) finally got to the bottom of the real reasons for the Death Tax. The tax exists:
1. To prevent anyone else from gaining admittance to the Super-Rich Club, preserving the blue-blood status of this group from invasion by successful new entepreneurs;
2. To provide endless fees to royers needed to create the enormous paperwork used by the wealthy to avoid this tax;
3. To levy a large windfall tax on "the unprepared."
It exists for those principal reasons, and is enforced by socialist goons who can use it for the side purpose of promoting socialism. The end-goal of the tax is an oligarchist-socialist state, with all land of any consequence being either owned by the oligarchs OR the government.
The Old Money Rich don't want their club besmirched by any upstart New Money Rich. This tax keeps 'em down.
Michael
Yes, well it all boils down to what is probably the biggest, dirtiest, lie in all of American Politics: that the GOP is the party of the super-rich and big business. Unfortunately, the Democrats have successfully deceived the vast majority of the American populace into believing that. The truth is that both "big business" and the "super-rich" rely upon the Democrats to protect them from competition. Republicans are the party of startup businesses and social climbers. Businesses and people who have "made it" often support the Democrats, not because they want to help those below, but rather because they want to keep the "little people" in their place.
I wish there were some way to expose the Democrats' fundamental lie, since it would cause their façade to totally unravel.