The question is not what anybody deserves. The question is who is to take on the God-like role of deciding what everybody else deserves. You can talk about 'social justice' all you want. But what death taxes boil down to is letting politicians take money from widows and orphans to pay for goodies that they will hand out to others, in order to buy votes to get re-elected. That is not social justice or any other kind of justice.

We used to have a tax in this country called the Estate Tax, which was very popular, because it's a tax on very, very, very rich fucks who die. And people thought, "That's a good person to tax." And that is a good person to tax! Because rich fucks who die should give away their money, or else they give it to their ne'er-do-well kid who becomes Uday Hussein.

Yeah, the good news about the move to abolish the death tax, the tax where they come and look at how much money you've got when you die, how much gold is in your teeth and they want half of it, is that — you're right, there's an exemption for — I don't know — maybe a million dollars now, and it's scheduled to go up a little bit. However, 70 percent of the American people want to abolish that tax. Congress, the House and Senate, have three times voted to abolish it. The president supports abolishing it, so that tax is going to be abolished. I think it speaks very much to the health of the nation that 70-plus percent of Americans want to abolish the death tax, because they see it as fundamentally unjust. The argument that some who played at the politics of hate and envy and class division will say, 'Yes, well, that's only 2 percent,' or as people get richer 5 percent in the near future of Americans likely to have to pay that tax. I mean, that's the morality of the Holocaust. 'Well, it's only a small percentage,' you know. 'I mean, it's not you, it's somebody else.' And this country, people who may not make earning a lot of money the centerpiece of their lives, they may have other things to focus on, they just say it's not just. If you've paid taxes on your income once, the government should leave you alone. Shouldn't come back and try and tax you again.

Nothing in life is certain except death, taxes and the second law of thermodynamics. All three are processes in which useful or accessible forms of some quantity, such as energy or money, are transformed into useless, inaccessible forms of the same quantity. That is not to say that these three processes don't have fringe benefits: taxes pay for roads and schools; the second law of thermodynamics drives cars, computers and metabolism; and death, at the very least, opens up tenured faculty positions.

Death is the most convenient time to tax rich people.

Now we have income taxes, and we have people that are dying. They're paying tax, and they don't have the money to pay the tax. In the old days … we had so much money, they had to set up committees, blue-ribbon committees, [on] how to spend our wealth. We had no idea how to spend it with so much money. Then we went to the income tax system and the rest is sort of history. But no, there is a way

Income taxation appeals to the governing class because in its everlasting urgency for power it needs money. Income taxation appeals to the mass of people because it gives expression to their envy; it salves their sense of hurt. The only beneficiaries of income taxation are the politicians, for it not only gives them the means by which they can increase their emoluments but it also enables them to improve their importance. The have-nots who support the politicians in the demand for income taxation do so only because they hate the haves; although they delude themselves with the thought that they might get some of the pelt the fact is that the taxing of incomes cannot in any way improve their economic condition. So that, the sum of all the arguments for income taxation comes to political ambition and the sin of covetousness.

Taxes are like abortion, and not just because both are grotesque procedures supported by Democrats. You're for them or against them. Taxes go up or down; government raises taxes or lowers them. But Democrats will not let the words abortion or tax cuts pass their lips.

Someone has said
From the day we draw breath
Until life be sped
Two things are certain:
Taxes and death.
From the rise of the curtain,
On life's dreary round,
As hope wanes or waxes,
Man ever found
Two things are certain:
Taxes and death—
Especially taxes.

A heavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like would be on a small fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax; and as an incident to its function of revenue raising, such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to manhood. We have not the slightest sympathy with that socialistic idea which would try to put laziness, thriftlessness and inefficiency on a par with industry, thrift and efficiency; which would strive to break up not merely private property, but what is far more important, the home, the chief prop upon which our whole civilization stands. Such a theory, if ever adopted, would mean the ruin of the entire country — a ruin which would bear heaviest upon the weakest, upon those least able to shift for themselves. But proposals for legislation such as this herein advocated are directly opposed to this class of socialistic theories. Our aim is to recognize what Lincoln pointed out: The fact that there are some respects in which men are obviously not equal; but also to insist that there should be an equality of self-respect and of mutual respect, an equality of rights before the law, and at least an approximate equality in the conditions under which each man obtains the chance to show the stuff that is in him when compared to his fellows.

Life is unfair. Death is unfair.

Indeed, taxation and other forms of aggression-through-government are so taken for granted in our culture that one of our most popular sayings is that ‘nothing is certain except death and taxes.’ Yet slavery was once as universal. Taxation is thought to be indispensable to civilization today, just as slavery once was. Advocates of taxation claim that since most people pay assigned taxes before the guns show up, they have implicitly agreed to it as the price of living in ‘society.’ Most slaves obeyed their master before he got out the whip, yet we would hardly argue that this constituted agreement to their servitude. Today, we have an enlightened perspective on slavery, just as one day we will have an enlightened perspective on taxes and other forms of aggression we now think of as ‘the only way.’

Death can only be profitable: there’s no need to eat, drink, pay taxes, offend people, and since a person lies in a grave for hundreds or thousands of years, if you count it up the profit turns out to be enormous.

There is a distinction between an individual life and a statistical life. Let a 6-year-old girl with brown hair need thousands of dollars for an operation that will prolong her life until Christmas, and the post office will be swamped with nickels and dimes to save her. But let it be reported that without a sales tax the hospital facilities of Massachusetts will deteriorate and cause a barely perceptible increase in preventable deaths—not many will drop a tear or reach for their checkbooks.