We already have such an estate tax, and it's fairly effective
If you're only taxing large estates, at least it won't affect the vast majority of people.& billionaires do actually pay a lot of estate tax
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Concentrated more at the top. It's because they've found ways to avoid. Closing these loopholes is too much effort for the gain.
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The truly wealthy have become quite good at avoiding these taxes. The receipts over the years have fallen dramatically, even as wealth has..
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