Estate taxes are due when someone of significant net worth dies. There is a Federal Estate Tax system and some states, but not all, have their on State Estate Tax system. Federal estate tax rates are extremely high at 40% and the States are more of a marginal system varying from 8% to 16%. The Estate Tax system is often called the death tax, but only affects very few individuals in America.
I think it is a very easy and popular position to be against the federal estate tax (affectionately known as the "death tax"). The arguments against the estate tax range from the simple, "the government should death tax it is hard enough" to the bit more sophisticated, "the decedent was already taxed on all earnings and capital gains." Despite being a libertarian I think I could even make an argument, albeit a weak one, that there may be societal good in preventing a further concentration of wealth. It is weak because even with the estate tax there has been an obvious concentration [...]