[jhancock]

It may be true the government does not redistribute wealth in a way that provides value to the purpose of an estate tax. I would hardly call it evil though. If other aspects of society and government were managed well, an estate tax might be a valuable part of the machinery.

Without regard to the efficiency and quality of government, when you die, "your" estate gets taxed 100%, not 55%. This happens without government intervention. I know many high net-worth people that get upset about estate taxes. I know many that don't care. The key difference between these two types is the later accepts you can't take it with you. The former is still holding on to some feeling that they can control things after they die.