死亡税のせいで、家族経営の中小企業の 3 分の 1 が所有者の死亡後に清算を余儀なくされます。また、資産には所得レベルで一度課税されているため、不公平な税金でもあります。
(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.)