My new book - Dumbing Down the Courts: How Politics Keeps the Smartest Judges Off the Bench, You can click on the above picture to be linked to Amazon.
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So is there any harm from an inheritance tax?
Barney Frank claims "Heirs Didn’t Do Anything to Deserve Inheritance." Even if true (though that question should be left up to the person who is giving the money), taking away the money will still impact the incentive to earn the money to begin with. An inheritance tax works the same way as an income tax in discouraging work.