The best replacement for estate tax is inheritance tax.

The best alternatives to estate tax are rated as following:
★★★★★  inheritance tax
★★★★  gift tax
★★★  property tax
★★★  death tax
★★  income tax
★  personal property tax
★  estate income tax
  capital gains tax
  inherita
  inheritance
  donor's tax
  inheritance ta
  federal income tax
  state estate tax

Your alternative for estate tax is not listed? Suggest!
Speaking about estate tax, one probably shouldn't forget about health care bill.

Other search terms related to estate tax and their ratings are:
★★★★★ health care bill
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estate tax
inheritance tax
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