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The Democrats are scrambling to ratify a permanent death tax which will grab up to 45% of the estates of the wealthy. However, the "wealth" of the deceased often includes the value of family farms or businesses, which must be sold to pay off the government rather than allowing family members to inherit or keep the businesses running.
So the tax accomplishes two things: it kills jobs when jobs are desperately needed, and it gives liberals more money to pass out to their friends. In Democratic circles, this is known as a "win-win."
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