Bring 'Death' Tax Back to Life (6/11/02)

by Dean Hartwell

***UPDATE (6/13/02) - Kudos to the United States Senate for stopping the permanent repeal of the estate tax!!!

No one likes taxes. But, since we need them to fund necessities for the public, such as streets and freeways, the cleaning of air pollution and defense, we have no choice but to pay taxes.

One tax that President Bush has worked to abolish is the estate tax. This tax only applies to estates of the deceased that are worth close to $1 million dollars.

President Bush and other Republicans call it the "death tax." Perhaps they imply that the government levies a tax on dying. But very few people, dead or alive, actually pay this tax. In fact, various studies show that it only affects about two percent of the population.

Last year, the President persuaded a majority in Congress to phase out the estate tax by the year 2010. The wording of the law calls for the estate tax to return at 2011. So, Bush has asked Congress to phase the estate tax out permanently.

Whom does this tax hurt?

The wealthiest individuals get hurt. The United States Department of Treasury says that the wealthiest five percent of people in the United States pay 91% of all of the estate taxes.

As these are people who earn $200,000 a year or more at the time of their death, they are also the ones most able to pay it. Interestingly, much of what their estate pays are capital gains not previously taxed. Furthermore, the estate tax rate is typically lower than other tax rates.

President Bush wants to add another category of people who suffer from this tax: farmers and small, family-owned businesses. That is why he has gone to state with a high percentage of farmers, such as Iowa, to promote his plan to eliminate the estate tax.

But the United States Department of Agriculture tells a different story: only about six percent of all farms are subject to the estate tax each year. As for family-owned businesses, they receive a tax break and have a larger amount of their value exempt from estate taxation than individuals.

Who benefits from this tax break?

The United States budget does. The Joint Committee on Taxation believes that President Bush's plan to eliminate the estate tax will cost us almost $300 billion dollars per each ten-year period.

If we are going to have taxes, let them be like the estate tax. It affects a handful of people and brings in steady revenue.

 

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