The kinds of businesses that generate enough of an estate to tax are the successful ones. It is very common for such businesses to be sold or liquidated in orde

The kinds of businesses that generate enough of an estate to tax are the successful ones. It is very common for such businesses to be sold or liquidated in order to pay the estate tax. It is not easy to find new investments that are equally successful. And the taxed part of the estate is at least as likely to be used to suppress as to encourage economic growth. Also, the reduced incentive to generate wealth for your offspring is not insignificant. So I don't find it to be implausible that eliminating the estate tax could increase tax revenue as successful business continue to create wealth.