One of the most attractive features of a death tax is that it applies to everybody. After all, nobody escapes death.
Of course, that doesn't mean it'll be loved universally. Some people just hate taxes. Others don't like the idea of not being able to pass on their life's work to their children.
But most reasonable people understand the need for taxation. It's a lot easier to stomach the tax man dipping into your wallet after you're gone than before.
The problem is lack of control. The tax man (politicians, find managers) could make any number of appropriations instead of using the money for society and dead people cannot challenge him. Current living people have less of a stake to do that.
The death tax doesn't apply to everybody, as hardly everybody leave behind a significant estate. Lots of people die with a negative net worth.
The death tax is also often sold as "only affecting estates worth over $xx million", so it safely doesn't apply to the vast majority of voters, it only applies to those they are envious of.
One of the most attractive features of a death tax is that it applies to everybody. After all, nobody escapes death.
Of course, that doesn't mean it'll be loved universally. Some people just hate taxes. Others don't like the idea of not being able to pass on their life's work to their children.
But most reasonable people understand the need for taxation. It's a lot easier to stomach the tax man dipping into your wallet after you're gone than before.