Estate tax

In the early 1900's, when politicians became enamored of socialism, the estate tax was heralded as an equalizer. President Theodore Roosevelt endorsed an inheritance tax whose "primary objective should be to put a constantly increasing burden on the inheritance of those swollen fortunes, which it is certainly of no benefit to this country to perpetuate." Roosevelt would later say that the tax should be directed at "malefactors of great wealth, the wealthy criminal class."

Just like corporate taxes and regulations, only the largest can afford the specialist accountants and lawyers to defend them. Meanwhile, the middle class gets routinely decimated.

references:

http://www.frumforum.com/the-tax-that-started-the-tea-party

http://www.physiciansnews.com/finance/405.html

http://wills.about.com/od/understandingestatetaxes/a/estatetaxchart.htm

http://www.usatoday.com/money/perfi/taxes/2010-07-21-estatetax21_CV_N.htm