Night of the billionaire dead

Fafblog:

...if income tax dissuades the living rich from being rich, then the death tax can only dissuade the dead rich from dying. Indeed, the more the government taxes our nation's most resourceful robber barons' estates upon their deaths, the greater incentive they have to not die at all - or worse, to rise from their graves and feast on the flesh of the living. Wandering the earth in endless, gnawing hunger, scattering brains and severing limbs, mindlessly devouring everything in their path: this is hardly a fate America can want for the most enterprising of the business elite. What, after all, would be left for their children to feed on?