Allowing the government to take everything people have worked for after their death will ensure that people will naturally produce less. Why should they risk working hard for others not of their blood? Thus, not only is the inheritance tax immoral, it also discourages individual enterprise and thrift which, in turn, damages our economic productivity. . . .
I can be persuaded to become far more productive than my own immediate needs would demand, but only by the urge to provide for my children. If our government’s inheritance tax makes it difficult for my additional work to benefit my children, then I shall stop being a producer and become a consumer. All of society will eventually suffer from this squandering of human capital.
Rabbi Daniel Lapin, "America's Real War," p.236