http://en.wikipedia.org/wiki/Warren_Buffett
Views on taxes
Estate tax
Buffett told The New York Times that the estate tax played a "critical
role" in promoting economic growth by helping create a society in
which success is based on merit rather than inheritance. Repealing the
estate tax, he said, would be equivalent to "choosing the 2020 Olympic
team by picking the eldest sons of the gold-medal winners in the 2000
Olympics."
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