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Estate Tax

The Economic Case Against the Death Tax

2010 is the only year since 1916 in which heirs to an estate will not have to pay the dreaded death tax. Victory for small businesses? Not yet—due to a legal quirk, the death tax is scheduled to come back to life in 2011. Read More.

How the Death Tax Kills Small Businesses

The death tax: What does it kill? Who does it affect? It affects hundreds of thousands of small-business owners across the country Read More.

Blogs on the Death Tax

Here are some of our latest blog posts on the Death Tax and what it means for small businesses. Read More.

Death Tax: Burden On America Video Series

The Heritage Foundation produced a series of videos that highlighted the burden that would be imposed if the Death Tax would be reinstated on January 1, 2011 Read More.

The estate tax is a tax on capital that destroys jobs, slows the economy, and lowers wages. It hits hardest family-owned businesses, which rarely have enough liquid assets to pay an untimely estate tax bill. A full repeal of the estate tax would alleviate this burden and energize the economy by increasing entrepreneurial behavior and investment.


Experts on Estate Tax