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Estate Tax

In the modern political debate, perhaps no tax provision has generated as much controversy as the estate tax.


The Estate Tax, or as Republicans call it, the “Death Tax,” is a tax on assets left to another party upon a person’s death. This tax is targeted at large transfers of assets between wealthy parties. Taxation of property transfers at death can be traced back to ancient Egyptas early as 700 B.C. Nearly 2,000 years ago, Roman Emperor Caesar Augustus imposed the Vicesina Hereditatium, a tax on successions and legacies to all but close relatives. In recent years, with economic growth and the rising costs of operating farms, Republicans have argued this tax negatively affects farmers.