You keep repeating that like a mantra (which would be unsurprising for a Republican political candidate given that it is part of the official party platform and talking points for the last couple decades, and is pushed endlessly by the Heritage Foundation, Club for Growth, and similar organizations), but you haven’t (and they never do either) actually explained the logical connection between the two parts of that statement (and you keep dodging every other question and ignoring every other answer).
I believe in individual accomplishment, and I believe that estate taxes are quite reasonable and well justified by essentially all of the commonly accepted moral principles of mainstream philosophical liberalism on which the society and legal system of this country (i.e. the US) are based.
Basically, you are attempting to establish your logical claim with no logic, and no explanation of any kind, simply through inane repetition. That's not a discussion. That's a religious crusade.
By the way, “abhorrent” is usually reserved for things like torture and mass killing. Its use in relation to changes in the marginal tax rate are absurd.
Neither is a good characterization (both are shrill bullshit buzzwords intended in this context to limit discussion).
Trying to run a society with reasonable physical infrastructure (transportation, public utilities, public health, etc.), a functioning economy, a low unemployment rate, a decent standard of living, a lack of structural violence, a support for individual freedoms, protections against fraud and abuse of information asymmetries, a legal framework under which to peacefully resolve disputes, an ability to respond to disasters and foreign invasions, a government which is responsive to the changing needs and circumstances of its citizens and responsive at a local level to local differences, etc.
* * *
The why is in my opinion best described in Machiavelli’s Discourses on Livy, Montesquieu’s Spirit of the Laws, Tocqueville’s Democracy in America, and Madison/Hamilton/Jefferson’s Federalist Papers (and you might look at Locke, Rousseau, Hobbes, etc. too if you’re feeling extra ambitious). The complexities are somewhat longer and more involved than is appropriate for this venue.
If you haven’t read it, Tocqueville’s book is truly fantastic, highly recommended to anyone interested in democracy or American government, and just about as relevant today as anything written since.