As I write this review, the US Senate is debating a massive tax and spending bill that holds great benefits for the wealthy. (It will probably be dealt with before the review is published.) Part of that benefit would increase the exemption for estate tax to $15,000,000. The estate tax (and taxes in general) plays a big role in Justin Schein’s documentary Death & Taxes.

Promotional material includes the tagline, “My father, our family, and the cost of the American Dream”. That reflects the way that the film approaches the concept of the estate tax—through the filmmaker’s personal relationship with his father.

“Harvey Schein and Young Justin Schein” 1972– Credit: Schein Family Archives

Harvey Schein, the director’s father, saw himself as the embodiment of the American Dream. Raised in a working-class family during the Depression, he went on to be the CEO of a major corporation. He was personable, but also very volatile. As a child, Justin idolized his father. But as is often the case, adolescent and young adult rebellion led to some rifts.

In time, the elder Schein became obsessed with avoiding taxes, especially the inheritance tax. His thought was that he’d paid money on the wealth when he earned it; why should his family have to pay tax when he dies? (It should be noted that the threshold for such tax while the film was being made with $13,400,000, so it affects only a small number of families, about 4,000 a year.)

The younger Schein, who admittedly has benefited greatly from his father’s wealth, sees taxes in a different way—as a contribution to the wider society. His film includes not only himself and his father talking about the tax, but also people on both sides of the political divide giving opinions about the tax.

“Harvey Schein at his desk at Sony” 1977– Credit: Schein Family Archives

However, in much of the film the issue of taxes is really just a way of looking at the relationships within the Schein family. Harvey’s obsession with taxes led him to move with his wife to Florida to retire, even though she was much happier in New York. In time, this created a de facto separation. In conversations between father and son, we note the American Individualism mentality that Harvey exhibits. That idea of the American Dream really underlies much to the issue that the Scheins (and American society as a whole) struggle with when it comes to the idea of taxation and what it should be used for.

While the film does offer some input about the role taxes play in the society, it at times get sidetracked with the family issues. As we are witnessing with the current debate about the disingenuously named Big Beautiful Bill, taxes are what funds the society in many ways—education, health care, infrastructure, defense, public lands, disaster response, business information, environmental issues. I would have liked the film to be a bit more explicit about the why of paying taxes, rather than just discounting Harvey’s arguments against taxes. The film’s website does give additional information on the issue.

Death & Taxes is in select theaters on July 17th, 2025.