Steven Jens speculates that much of the support for the estate tax comes from "people who want to tax people who aren't them."



Actually, there is surprisingly little support for the estate tax. You'd think a tax paid only by a tiny number of ultra-wealthy people would enjoy a fair amount of popularity. But there's not much of a political groundswell for "saving the death tax."



YLS professor Michael Graetz chalks it up to misguided optimism. Citing a California initiative to repeal the state's inheritance tax that passed with sixty-four percent of the vote, he wrote in The Yale Law Journal that "In California, at least, sixty-four percent of the people must believe that they will be in the wealthiest five to ten percent when they die."



That, or maybe Americans just don't like taxes.
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