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Death just shouldn't be a taxable event.

Just dying should not be a reason for taxes.

The only difference between death and taxes is that death doesn't get worse every time Congress meets.

The death tax is unfair, inefficient, economically unsound and, frankly, immoral.

The death tax should be completely and permanently repealed now in order to make the Tax Code fairer and simpler and to eliminate the harmful drag this tax has on the economy.

If we don't act now, the death tax will come back in just a few years. Under current law the death tax is phased out in 2010 but comes back in full force in 2011. That is a ridiculous and untenable policy.

The bottom line is that the death tax is a tax on the economy because it slows economic growth.

The death tax causes one-third of all family-owned small businesses to liquidate after the death of the owner. It is also an unfair tax because the assets have already been taxed once at their income level.

The death tax robs parents of the opportunity to pass something along to their children, and it is responsible for destroying a lot of family-owned businesses.

There is no such thing as a good tax.