In my opinion the estate tax should not be eliminated. It is the fairest tax the federal government now employs, because it is the most progressive. By this I mean that it does not tax the average income earner at all, and only applies to the uppermost fraction of the wealth of approximately 2% of the total population. In other words, of those who do end up paying the estate tax, only the portion of the estate above about two million dollars for a single person or four million for a couple is taxed. What could be more fair?. . Many people, mostly wealthy Republicans, try to make the estate tax sound like it is dooming the small farm, which is not the case at all. The small farmer is being extinquished by many other forces of the economy, but not by the estate tax. The small farmer is too small to qualify to pay this tax. The small business is likewise little affected by the estate tax, since I repeat once again that only the wealthiest businesses would be effected, and then only the uppermost portion of the value would be taxed.. . Don't forget either, that if the estate tax is eliminated, then another tax would be needed to replace the lost revenue. I doubt that the replacement tax would come from the pockets of the wealthiest taxpayers. No--the tax deficit would come from you and me--the average guy on the street who is paying more than his fair share already!