1.1.1.1 The interaction of death taxes with other types of taxes

One could identify several problems of death taxes in a domestic setting, however, in my view, there are three key problems of death taxes in a domestic setting. The first problem is the interaction of death taxes with other taxes that the deceased was periodically paying during his lifetime. More specifically, the opponents of death taxation put forward the argument that death taxes often give rise to double or multiple taxation. The deceased has been paying taxes (e.g. income taxes, capital gains taxes, wage taxes, wealth taxes, consumption taxes) during his lifetime and the value of his property (in the form of after-tax proceeds) is unjustifiably reduced upon his death through death taxes.1 Given that these taxes serve as the final taxes connected to the deceased and his property, the allegation of double or multiple taxation becomes even more prevalent.