Forum Overview :: Balance of Power :: the citation was in the paragraph you linked to :(

[quote name="Ray of Light"]They like to mark citations as needing citation, over at Wikipedia, because of the WP:SPHINCTER principle. Here's a <a href=http://taxfoundation.org/article/estate-tax-even-worse-republicans-say>good summary from the cited source, the Tax Foundation</a>. The costs of the tax aren't just government salaries: [quote]It is not merely the time and costs to small businesses which is significant, but the entire estate planning industry which has been created in response to the existence of a complex federal estate tax. This expensive industry, which contributes virtually nothing to economic growth, is wasteful, as the resources employed in this industry could be better utilized elsewhere. Three studies found that the compliance costs associated with the estate planning industry exceed the revenue yield of the tax itself.<a href=http://taxfoundation.org/article/estate-tax-even-worse-republicans-say#_ftn10>[10]</a> [/quote] The same principle applies to all kinds of tax, which is why a simplified tax code, <b>which no one but self-funded Donald Trump can possibly ever deliver</b>, is a huge win (almost) regardless of the specifics. [/quote]