Argument: Estate tax is an unjust tax on wealth rather than income
- Debate: Estate tax in the United States - con argument.
Heritage Foundation, William Beach "The Case for Repealing the Estate Tax" 8/21/96 - "Even a cursory reading of the Revolutionary texts underscores this unrelenting focus of the Founders on removing barriers to the wealth-creating process."
The Heritage Foundation 8/21/96: Argued that Article I, Section 9 of the Constitution prohibits all direct taxes, which includes taxes on income and wealth. The article reads, "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."