Some people kill themselves in prison anyway and others are not the same after prison. People have their lives ruined after such a traumatic event and we have a chance to stop that from happening as well as getting rid of murderers. I do agree that the death tax should only be used for the most extreme of crimes like murder but these criminals have their lives ruined because of what they have done anyway.
Requiring to pay a tax after death is one of the more liberal ideals out there. Why should you have the right to disperse your wealth to the ones you desired? For the government to step in and say you need to give a portion of your wealth is crazy. Taxes have already been paid on everything throughout the persons entire life. It's just like taxing capital gains, where you use post-tax money to invest and then have to pay taxes on that same money when money is made. Horrible tax that does hurt people.
The Death Tax is actually a term used by critics of the Estate Tax, which is what is actually being referred to. I think it is improper to elude to the Estate Tax as a Death Tax because the person receiving the money is the one who is paying the tax. I honestly don't support the Estate Tax, I think it should be dropped.
The Death Tax is not a huge money-maker for the government, if the deceased looked ahead and got around it through proper planning as is often the case. The last thing grieving families need is to deal with their loss and know that a hefty chunk of the deceased's estate is not staying in the family, which only motivates them to avoid that tax when their time comes. A futile tax should be repealed.
I am pro tax. I think that a country cannot possibly survive without a good tax code and a high GDP. But when it comes to the death tax, there is something off about it. Inheritances should not be taken from by anyone. Want to increase revenue? Tax religious institutions.