1) very few people pay estate/inheritance taxes. There are too many work arounds.
2) This is a hot button issue that evokes a lot of emotion but few know what they are talking about.
3) Getting rid of the estate tax in reality is revenue enhancement for the govt but no one will ever admit it. With an estate tax, assets get a stepped up. Valued at 1 million in estate and you sell it for 1 million, assuming you are an heir, there is no tax. No estate tax and you will be taxed on the gain in value from when your parents bought it.
4) I think one of the original arguments for an estate tax was to avoid the concentration of wealth and power. Our founders say the danger of concentrated wealth in history. I am in favor of this as a conservative, but in reality the estate tax does not solve this concern.