This article illustrates how, and seeks to explain why, the deduction for state estate taxes (Internal Revenue Code Section 2058) seems to have had no meaningful effect on state tax policy.
Cooper, Jeffrey A.
"Death by Deduction: Section 2058 and The Decline of State Death Taxes,"
ACTEC Law Journal: Vol. 48:
2, Article 2.
Available at: https://scholarlycommons.law.hofstra.edu/acteclj/vol48/iss2/2