We begin with a simple statement of the facts about death taxation.

America has had a death tax of some sort since 1916, the first year that the modern personal income tax was put in place.

Before then, there were scattered periods were federal taxes were imposed on the receipt, rather than the transfer, of property. In 1894, for example, gifts, request, and inheritance were included in taxable income.

Read the full A Declaration Of Independence From Death Taxation: A Bipartisan View article.