After paying taxes on his property during his life time, why should the deceased have to pay taxes on his property AFTER death? (I know the beneficiaries do it, but in effect the dead person is paying.)
As a tax policy proposition it is almost impossible to develop an argument in favor of the death tax. It doesn't raise any tax revenue; it is fundamentally unfair; and it is a disincentive to economic activity. It is just a bad tax and it ought to be repealed.