Good or bad for small business owners?

Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system, provides a backstop to the individual income tax and appropriately targets assets that are bestowed on heirs rather than assets earned through their hard work and effort. However, critics argue that the tax discourages savings, harms small businesses, taxes resources already subject to income taxes, and adds to the complexity to the tax system. Critics also suggest death is an inappropriate time to impose a tax.

Video provided for reference: https://youtu.be/ImxWWLEcMiI

The above video is produced by the heritage foundation, and clearly biased against the estate tax in its current form.  Now that you have studied the estate tax in more detail, state your opinion for or against the estate tax in its current form?  Do you believe it is a necessary to generate income for the government? Or do you agree with the heritage foundation that the tax imposes an undue burden on small business owners? While this is often a political debate question, Justify  with ACCOUNTING THEORY.