http://www.becker-posner-blog.com/archives/2005/05/posner_on_estat.html I agree with Becker that inheritance taxes are preferable to estate taxes and that consumption taxes are preferable to income taxes. However, I do not share his strong opposition to the federal estate tax. The government needs revenues, and taxation... en-us http://www.pejmanesque.com/archives/010426.html Gary Becker makes a great deal of sense: The tax cut law of 2001 included a slow phase out of the estate tax by 2010, but the tax is supposed to be reinstated in 2011 when the entire 2001 law... http://jas-law.typepad.com/death_and_taxes/2005/05/federal_estate__2.html One of the most interesting law-related blogs is the joint blog published by Professor Gary Becker (Nobel Prize-winning economist from the University of Chicago) and Judge Richard Posner (of the U.S. Court of Appeals for the Seventh Circuit).