Marxist dogma demands there be a progressive income tax and a death tax. With those two taxes...a would-be master can perpetuate tyranny...taking during life and grabbing at death whatever missed the 1st time around. It gives the ruler the power to paint the future for the producer...taking away the right to choose...and...replacing such with "freedom-to-obey",(WSJ A-17;09-10-17).
Of course...Democrat freedom-haters want the death tax to be greater so that...at death...whatever the government wants can be taken. Such an estate tax would give the government total power over a person's future...deciding what will and will not be. Instead of the producer choosing what will be done with his or her empire...freedom-haters want big grab government to make the decision.