[c22]

No they don't. Mere mortals don't receive enough income from their tax-deferred investments (lol), social security, and elderly side-hustle (part time cashier at Ross?) to incur a tax liability. Even taking full advantage of the senior discount at Denny's they won't leave behind much to their kin.

[maerF0x0]

+1 the tricky part is realizing that if someone isnt earning enough to pay taxes, they're often net recipients of "stuff" (ie, money, services, etc) .

This means a lot of society has a net negative tax rate in the sense that they consume more than they give.