For fairness's sake, tax estates, capital gains

In all the budget coverage this morning, I missed the Concord Monitor editorial in favor taxing both capital gains and inheritences, just to be fair:

The "death tax" re-branding was a misnomer. The tax really falls on the inheritors of an estate and should be called the "lucky survivors tax," since if you die before the owner of the estate dies, you lose. In that sense, the inheritance tax is no different than a tax on gambling winnings.

There you have it. Trying to keep a farm or small business in the family is just like buying a lottery ticket. The Monitor concludes its argument with the first and last chorus of all taxers, the government needs the money:

This year more than ever, the state needs the money. Gov. John Lynch and the Legislature have been curbing services to people who really need them, postponing projects and planning to lay off hundreds of state employees. An estate tax and capital gains tax aren't the answer to New Hampshire's chronic revenue woes and unfair tax structure, but they are a step in the right direction.