Return to Home Page



About Rep. Cox

Legislative Accomplishments

News and Views

Contacting Rep. Cox

At Your Service

The House Policy Committee

The 47th District

Rep. Cox's Television Report

search_but.jpg (3066 bytes)

The History of the Death Tax in America

    As with the income tax, the estate tax was first instituted as a temporary emergency measure designed to raise revenue during war time.

    The first federal estate tax was enacted in 1797 as a way for our fledgling nation to build a navy to police our shores. The tax was subsequently repealed in 1802. It was brought back during times of national emergency such as the Civil War and the Spanish-American War--and subsequently repealed when the crisis was over.

    The estate tax became a permanent feature of the tax code in 1916. Its basic structure has remained largely unchanged since the 1930's.

    Aside from being a source of revenue to the federal government, the express purpose of the estate tax was to break up large concentrations of wealth. 75 years of U.S. experience with the estate tax, however, suggests that rather than promoting equal economic opportunity, estate taxes are in fact a barrier to economic advancement for people of all economic circumstances.

    Back to Death Tax Repeal by U.S. Rep. Christopher Cox