Kinsley revives it:

What debate there has been about the estate tax has concentrated on where the line should be drawn between the merely prosperous and the actually rich. The feeling seems to be that only the actual rich should be subject to the estate tax. I think this misunderstands what the estate tax should be about. It is not intended to punish people for having a lot of money. It is intended to raise the money we need to run the government, and to do so as fairly as possible. In 2008, very near its low ebb, it raised $25 billion. To the extent it sends a message, the message should be that we’re all in this together, to the best of our ability, and some of us are more able than others.

Alexander Hart goes to bat for the tax. I think a meritocracy should reward work not inheritance.

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