1.1.1.2 The difficulty of the public to grasp the justifications of death taxes

Irrespective of the soundness of the double or multiple taxation allegation (which can be approached differently from an economic and a legal perspective), the mere mortis causa reduction in the value of the mortis causa transferred property raises questions on the mere fairness of death taxation, thereby amplifying the refusal of the public to pay death taxes. Such a refusal can be explained – to a certain extent – by the difficulty of the public to grasp the justifications of death taxation rendered, especially so when considering that death by nature is an emotionally charged event. This difficulty serves as the second problem of death taxation in a domestic setting. In that regard, it may not take long for the public to consider that death taxes are perhaps of an unclear nature and thus, unfair. People, however, have arguably paid scant, if any, attention to understanding the policies underlying the introduction of a death tax.1