The Estate Tax, or as Republicans call it, the “Death Tax,” is a tax on assets left to another party upon a person’s death. This tax is targeted at large transfers of assets between wealthy parties. Taxation of property transfers at death can be traced back to

as early as 700 B.C. Nearly 2,000 years ago, Roman Emperor Caesar Augustus imposed the 

, a tax on successions and legacies to all but close relatives. In recent years, with economic growth and the rising costs of operating farms,

have argued this tax negatively affects farmers.

Food Production

Although it does not get much national attention in the climate change debate, food production accounts for over one-third of human carbon emissions. This guide evaluates food production’s environmental impact and other related political issues.

Estate Tax

In the modern political debate, perhaps no tax provision has generated as much controversy as the estate tax.

Contents

Estate Tax

Current Events

Food Production