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Collins is coauthor, with William H. Gates, Sr., of the book Wealth and Our Commonwealth: Why America Should Tax Accumulated Fortunes, which argues that the estate tax is both fair and necessary.
Arguments made by tax protesters generally deal with the U.S. federal income tax and not with other taxes such as the gift tax, estate tax, sales tax, and property tax (although some tax protesters have attacked the last category under allodial title claims).
An Ultra Trust is a legal entity with special provisions, benefits, and limitations created and drafted by an attorney who has expertise with debtor—creditor law, income tax law, gift tax law, and estate tax law, as well as trust law.
Gates is co-author, with Chuck Collins, of the book Wealth and Our Commonwealth: Why America Should Tax Accumulated Fortunes, a defense of the policies promoted by the estate tax.
In the 2006 documentary, The One Percent, Robert Reich commented, "If we continue to reduce the estate tax on the schedule we now have, it means that we are going to have the children of the wealthiest people in this country owning more and more of the assets of this country, and their children as well.... It's unfair; it's unjust; it's absurd."
Well-known Republican pollster Frank Luntz wrote that the term "death tax" "kindled voter resentment in a way that 'inheritance tax' and 'estate tax' do not".