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Commentary

Why Do We Have a Death Tax?



Not all taxation is theft. But one tax that comes about as close as possible to being theft is the estate tax. After all, dead people aren’t getting any more services from government. I suppose there are a few people who are buried in pauper’s graves at county expense. But those are not the ones whose estates are being confiscated.

I have never understood the logic behind seizing a part of the estates of the recently departed. If there is a valid argument for doing so, why doesn’t it apply with equal force to the estates of the living?

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John C. Goodman is a Senior Fellow at the Independent Institute, President of the Goodman Institute for Public Policy Research, and author of the widely acclaimed Independent books, A Better Choice: Healthcare Solutions for America, and the award-winning, Priceless: Curing the Healthcare Crisis. The Wall Street Journal and the National Journal, among other media, have called him the “Father of Health Savings Accounts.”


New from John C. Goodman!
A BETTER CHOICE: Healthcare Solutions for America
Obamacare remains highly controversial and faces ongoing legal and political challenges. Polls show that by a large margin Americans remain opposed to the healthcare law and seek to “repeal and replace” it. However, the question is: Replace it with what?







  • MyGovCost.org
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  • elindependent.org