IMO the difficulty of measuring is the deal-breaker, especially if you need to assess it regularly. In contrast, Estate Tax—taxing the income of people who get

IMO the difficulty of measuring is the deal-breaker, especially if you need to assess it regularly. In contrast, Estate Tax—taxing the income of people who get a posthumous gift from someone who might or might not be related to them—is a little more straightforward and less-frequent.