McCain was for the Estate Tax (also known as the death-tax) before he was against it:
Guess what his position is now? Once again, I much prefer 2000-McCain to 2008-McCain.
“In his 1906 State of the Union Address, President Theodore Roosevelt proposed the creation of a federal inheritance tax . Roosevelt explained: ‘The man of great wealth owes a peculiar obligation to the State because he derives special advantages from the mere existence of government.’ Additionally, in a 1907 speech he said: ‘Most great civilized countries have an income tax and an inheritance tax. In my judgment both should be part of our system of federal taxation.’ He noted, however, that such taxation should ‘be aimed merely at the inheritance or transmission in their entirety of those fortunes swollen beyond all healthy limits.’
“I agree with President Roosevelt, and I remain opposed to full repeal of the estate tax.”