Comment by dv_dt

I think the effect on small businesses and farms are vastly overblown. In 2013, 20 small businesses and farms were affected. The idea that estate tax affects family businesses is mostly a stalking horse for extremely wealthy who just want to save themselves money and whose descendants would still receive plenty of money even with an inheritance tax.

https://americansfortaxfairness.org/tax-fairness-briefing-bo...