Well, don't anyone say I only take those who flatter me. From Bob Keiser:
You aren't going to like this one Mr. H.!
Let's start calling the "death tax" what it really is. It's an INHERITANCE TAX dammit!
It causes problems, mainly to people who inherit small businesses and farms, and are forced to sell them to pay the tax, but this can be resolved simply enough by exempting the first $25,000,000.00 or so from any tax and taxing the balance left over.
Hell, you can make a case for taxing 100% of a survivors inheritance! Consider, for instance, Pinch Sulzberger.
No, I do not like it. And I could say what I think is wrong with it, but I'll let you folks do that in the comments section.