Thomas Jefferson argued that constitutions should come up for review each generation as the dead have no need for liberty and consequently should not enforce their will on the living through a permanent constitution. Tax is an unavoidable function of government, we trade that liberty in return for consistency of services such as justice, law enforcement and other principles of limited republican government. Ironically it is politically easy for politicians in liberal democracy to argue against a 'death tax' as it raises little revenue and feeds into a fear of government stealing from the nest. However maybe we should look to Jefferson's principle in relation to estate tax; the Economist has done so and comes out in favour of inheritance levies. (more)
