The estate tax, sometimes called the death tax, is a tax which is placed on an estate after a person dies. In 2020 the federal estate tax allows the first $11.5 million ($23 million if married) to be passed on tax free. The estate tax will tax anything above and beyond this amount at roughly 40%. There is a big debate in the US over whether the estate tax should be expanded or eliminated. 

Make an argument for what changes you think should be made to the federal estate tax. For example do you think it should be completely repealed, should the exemption amount be increased or decreased, should the tax rate be increased or decreased? Why do you think your changes are the best option, and what are some of the downfalls of your plan?