&gt; Taxing at death would be double dipping.<p>This is one of the more common anti-estate tax arguement but I dont see it. At the end of the day the government will raise a pool of tax dollars. They can tax you more while you&#x27;re alive, or tax you less while alive + estate tax when you die. If you look at it like this, estate taxes actually allow you to pay less tax over your lifetime. So to not have estate tax, one could argue people are paying too much tax during their lifetime.