The estate tax is designed to stop the cycle of poverty. If money is constantly circulated through families, the children doing nothing to earn the money they inherit except be alive, then those without money with remain in poverty for generations to come. The majority of the richest 100 people on our planet inherited their wealth, the estate tax is meant to minimize this as much as possible. Additionally, it has little to no negative affect on 99.8% of the American population. The estate tax only taxes estates worth over 5 Million dollars. Only 0.2% of the population, or about 1 in 500 people who die, are in this bracket. Chances are, your kids will receive all of your estate. This isn't any sort of burden or injustice for the bulk of the population, and when implemented, it helps stimulate the economy, prospering everyone of a nation.
I strongly negate the resolution because of the following reason:
The Estate Tax essentially is taxing already taxed money. Money inherited was fairly earned, and an appropriate portion as pre-determined was already taxed through income tax. The American Tax System works because it is made to NOT be a burden to the citizens, however estating the Estate Tax will further downgrade the legitimacy of the US Government.