It won't surprise you to learn that I favor the estate tax, but you may not be able to guess the reasons. Unlike the sterotypical democrat (someone who does not, in point of fact, exist) I don't support progressive taxation because of some mad wish to soak the rich, but because I believe in gratitude and hard work.
First gratitude: As the original progressives knew, "The man of great wealth owes a particular obligation to the state, because he derives special advantages from the mere existence of government." Those words belong to Teddy Roosevelt, a Republican and one of the original estate tax proponents. No one aquires great wealth on their own. The government helps the entrepenuer along by providing tax credits,infrustructure, public safety and public education, and more. This all costs money.
Next: Hard work.