From the Tax Policy Center: "The top 10 percent of income earners pays over 90 percent of the tax, with over one-fourth paid by the richest 0.1 percent. Very few farms or family businesses pay the tax." As it concerns farms and small businesses, with negative effects on farms and small businesses being the main talking point for its repeal: "Only an estimated 50 small farms and closely held businesses—estates with farm and business assets totaling no more than $5 million and making up at least half of gross estate—will pay any estate tax in 2017. Such estates will represent only 1 percent of all taxable estate tax returns.
The Tax Policy Center estimates that small farms and businesses will pay $20 million in estate tax in 2017, one-tenth of 1 percentage of the total estate tax revenue." (VIEW SOURCE: http://www.taxpolicycenter.org/briefing-book/who-pays-estate-tax)