One of the most attractive features of a death tax is that it applies to everybody. After all, nobody escapes death.

Of course, that doesn't mean it'll be loved universally. Some people just hate taxes. Others don't like the idea of not being able to pass on their life's work to their children.

But most reasonable people understand the need for taxation. It's a lot easier to stomach the tax man dipping into your wallet after you're gone than before.