The estate tax is the funny one. The Founders put it in themselves, its old. The reasoning was (at the time) that they didn't want landed aristocracies like the ones they left in England. As it is the tax only hits a tiny minority of households. But hey, bring on the Aristocracies! After all, they all contribute to the Republican cause.
The Founders were around in 1916? Damn, they aged well.
As for aristocracies, screw you. Who are you to say how much people should be able give to others?
My widower father-in-law died 18 months after he retired in 1998. Back then the estate tax exemption was $625,000, with a top rate of 55%.
He was a professor in the college of education at an Illinois University. His aristocratic estate included a debt-free ranch home on a quarter acre lot, two vehicles, modest life insurance, and a vested balance in the State University Retirement System. The SURS amount was his defined contribution retirement plan. It was also income taxable to his heirs - my wife and her sister.
After massive income tax and estate tax on the sum of those assets, the girls received less than 50% of what he owned. Probably 45% after state income taxes. He made me executor. It was one of the most painful thing I’ve ever done.
I’ve had cash-poor clients have to sell their farm land or businesses just to pay the estate taxes. The estate tax is effectively a forced leveraged buyout of taxpayers assets.
The estate tax is immoral and is designed to enrich the government, not stop aristocracies.