However, in this article, Madoff argues that Congress should give up on the estate tax, and instead should impose an income tax on inheritance.

FORBES: Should An Income Tax On Inheritance Replace The Estate Tax?

The list of states that impose their own estate or inheritance tax is constantly in flux and recently has grown.

FORBES: More States Want To Tax Your Estate

Two of those states, Maryland and New Jersey, impose both an estate tax and an inheritance tax.

FORBES: More States Want To Tax Your Estate

Fortunately, only Connecticut has a gift tax, but 21 states and the District of Columbia do impose inheritance or estate taxes.

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