Just a bit of background on myself - I'm a very active SC backer since 2014 and have a lot of experience in other games with Death taxes or games that have tried to implement them. Currently, there is an "aUEC Death Tax" added in 4.1 PTU. Without going into exact numbers, a portion of your aUEC will be removed upon death. aUEC can be used to purchase ammo, medical disposables, guns, ship parts and more throughout the verse so it has a wide range of uses that help a player prepare themselves before going into a fight for higher quality ship parts or gear. For the sake of discussion, we will call these "starter kits". Starter kits can be used to fight through contested zones to acquire "end game" loot such as grade A ship parts or high end FPS gear, which is a method of technological progression present in the game. Mathematically, this Death Tax will affect new players ability to purchase "starter kits" with money or purchase any other trinkets available for aUEC within the verse. New players already have a steep learning curve with Star citizen and end up dying frequently - losing even more of the little money they have will only decentivize them from playing entirely. Star Citizen currently has a successful FPS design in 4.0.2 where you lose your gear, rather than aUEC, upon death. As stated above, players can repurchase starter kits and go right back in - thus the aUEC sink is created in the cost of the kit through a robustly balanced economy. My suggestion is to raise the price of ammo, gear, meds, ship parts bought from stores to function as a better aUEC sink than a Death Tax ever could. Ultimately, Death taxes take financial freedom away from the players. Give us more financial freedom, but make the universe itself a bit harder to "buy in" by losing fps gear and ship parts instead of instantly getting them back. Death taxes can also be easily avoided with alternative accounts that will simply exist to transfer aUEC because the transfer fee is less than the tax. And no, the solution is not to increase the transfer fee because then it's even more difficult for broke friends to help each other out. There are many other workarounds to death taxes using game mechanics (like ejecting/waiting for a combat log timer to end) that will keep it difficult to enforce. Death taxes have also been received very unfavorably in other games. While not exactly similar to SC, Sea of Thieves attempted to implement a Death Tax about 6 years ago, and the playerbase correctly pointed out that Death taxes do nothing but hurt new players because how easy the end game content was to reach. Experienced players would reach the content, gain a tech advantage, and then kill new players repeatedly which made new players leave with even less gear or loot to fight with. The developers removed the Death Tax as a result of these discussions. Thanks for reading and I hope you have a great weekend.