One thing that occurred to me about the estate tax is that, to the degree that we can view it as a tax on wealth, the rate may differ quite a bit by demographic

One thing that occurred to me about the estate tax is that, to the degree that we can view it as a tax on wealth, the rate may differ quite a bit by demographic. I haven't looked at the numbers (it's not death rates alone, but death rates amongst those wealthy enough to be impacted by the estate tax, which is harder to get at) but that feels like it might be improper.