Estate taxes are a problem, but only because inheritances aren&#x27;t treated as normal income for the recipients. Death shouldn&#x27;t be a taxable event...but receiving income (even as a result of someone else&#x27;s death) should be. If there is a desire to allow some level of ubtaxed inheritance, then instead of exempting estates below a certain size, we ought to exempt a certain amount of inheritance income per recipient.