The correct gift rate is infinite. The specious argument that the government helps create the environment for commerce and therefore deserves a share (a lion's share, apparently) of sales and income is specious enough. That it somehow contributes to the interpersonal relationship that leads to gifts of sums of money is a completely unjustified position. The only actual valid interpretation of the gift tax is "I sees it and I wants it."

The correct gift rate is infinite. The specious argument that the government helps create the environment for commerce and therefore deserves a share (a lion's share, apparently) of sales and income is specious enough. That it somehow contributes to the interpersonal relationship that leads to gifts of sums of money is a completely unjustified position. The only actual interpretation of the gift tax is "I sees it and I wants it."