http://www.becker-posner-blog.com/archives/2005/05/should_the_esta.html 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 expires. This strange political compromise on estate taxes... 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://differentriver.com/archives/2005/05/18/estate-tax/ Gary Becker has some excellent (as usual) comments on the estate tax and its impact. 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). http://vic.typepad.com/taxingblog/2005/05/becker_vs_posne.html The two heavyweights grapple over the estate tax here. One of Posner's key moves is to argue that while the cost of estate tax avoidance is high, so would be the avoidance costs associated with hiking up income taxes or