The federal unified transfer tax on estates, gifts, and generation-skipping transfers may appear to be attacks born solely by the wealthiest Americans.

This view, however, is as misleading as the notion that the sun rises in the East and sets in the west.

The transfer tax burden everyone, not just the very healthy period in imposes severe social costs that are borne by all Americans.

Read the full Federal Transfer Taxation: A Study In Social Cost article.