What is the cost to government for imposing the estate tax?

This is for my microeconomics class, and I really don't think the teacher gave quite enough info to get the answer...I don't know if she means federal or local government, for example.

At any rate, I can't find this on my own so I am hoping someone knows the answer (or where to find it) and can direct me to a website where I can get more info.

Thanks!

The estate tax is a federal wealth transfer tax.

The cost of enforcing it through audits is very little vs the amount of money it brings in.

The cost to the heirs can be significant. Consequently there is an entire industry for estate planning, particularly if a family business or farm is involved.

Federal. Estate tax is imposed ONLY by the federal government. The tax imposed by local government is REAL ESTATE TAX, not estate tax. Even though the names are similar, there is no connection.

If you don't know the correct question, how do you expect anyone to give you the correct answer?