Originally Posted by RedLantern
I mean, you know all of this, but it is not taxed if it is donated to a charity. If it escheats to the state thats not exactly a tax.
Regardless, it can't fairly be called a death tax because death is not a sufficient condition to trigger the tax - only the transfer of a certain amount of wealth.
Lastly, estate/wealth transfer tax cannot be acurately described as a tax on wealth, in that just being wealthy does...