There is a lot of talk about socialism and class warfare on this blog, which only serves to inflame the important discussion over a socially and economically responsible taxation system. I think people on "the right" keep missing the bottom line here: the wealthiest Americans, because of tax shelters and incentives, actually pay a SMALLER percentage of their actual income than most in the middle class. The current tax system encourages the rich to get disproportionately richer, not because they work harder or smarter, but because when you have money it is easier to make more money. So let's give up the class warfare chant for a while.
Secondly, the issue here is the "death tax". Let's not overinflate the argument here, either. We are talking about children who inherit (not work for) estate worth over seven MILLION dollars, meaning most millionaires are not taxed on the estate. Don't shed a tear for their heirs and heiresses. The price they pay back to a society and a capitalist system that has allowed them to be richer than 99.999% of the world before they even do a day's labor is a tax on anything over seven MILLION dollars. Sounds very socialist to me.