No one is arguing that a dead person can pay taxes. At issue is whether the term “state death taxes” is politically charged. You argue it has political implications.

If the term “state death taxes” is political, why does the Internal Revenue Code use it? Using your logic, Murdoch’s evil influence is evidenced in the IRC, or the IRC evidences a right-wing perspective. Again, this reasoning is entertaining, but not sound.

“State death taxes” is an umbrella term — some states have estate taxes, others inheritance taxes, and some have both.

In contrast, the label “death tax,” when used in lieu of the term “federal estate tax” is politically charged. Unlike the state level, there is only one federal transfer tax, an estate tax, so there is no need for the term “death tax.”

In your analysis, you quote a passage referring to STATE death taxes, but then you marshal evidence regarding a term used in lieu of the FEDERAL estate tax. The same term, “death tax,” used in different contexts can have different effects.

What alternative do you have for the term “state death taxes”?

Here are some suggestions to refer to the “state ______ tax(es)”
- state estate tax
- state inheritance tax
- state estate and/or inheritance tax(es)
The last one is the most accurate, but it is somewhat awkward.

I am trying to reason through the use of the term “state death taxes.” If my analysis is wrong, please point out where and how. I’m interested in learning. Perhaps I have a blind spot. But please don’t change the issue — no one is arguing that dead people are paying a tax.

While I accept the need for taxation, the fact that a large percentage of Americans pay no income tax whatsoever makes me think that the mugger analogy is not completely off the mark. People who don’t pay income taxes still consume at least a proportionate share of government services.

(Yes, I realize I’m not going to change your beliefs one iota.)

The government has no claim on anything, per se. But society needs taxes to function, and we’ve chosen to tax income as one of those methods. The beneficiaries who receive vast sums — remember, estate taxes don’t even begin to kick in until estates get extremely large — that they haven’t earned in the first place are getting income. Why is their income more valuable than the income people make from actually working for a living?