Who favors the "death tax"?

Everyone who follows the issue knows that Warren Buffett favors the inheritance tax.

What most people don't know is that the whole thing was the brainchild of Andrew Carnegie, who convinced Theodore Roosevelt to push for it to be made law. Carnegie made his money himself, and thought that others should make their own money, not inherit it. Permanent dynasties would be bad for the American "land of opportunity" dream.

Carnegie gave his money back to society, and felt other millionaires should do the same. If they didn't the government should take the money. If they didn't want the government to take the money, they should give it to charities of their own choice.