that is from the wikipedia entry on estate taxes in the USA.The term "death tax"
The term "death tax" is a neologism used by policy makers and critics to describe the estate tax in a way that conveys additional meaning. The terms "death duties" and "inheritance taxes" are also sometimes used.
Political use of "death tax" as a synonym for "estate tax" was encouraged by Jack Faris of the National Federation of Independent Business during the Speakership of Newt Gingrich. 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". Linguist George Lakoff states that the term "death tax" is a deliberate and carefully calculated neologism used as a propaganda tactic to aid in efforts to repeal estate taxes. The use of "death tax" rather than "estate tax" in the wording of questions in the 2002 National Election Survey increased support for estate tax repeal by only a few percentage points.