The Death Tax, yet again

They've been arguing in Congress again about the estate tax, aka the death tax, so I guess I might as well link to the archived column I wrote on this subject for The Freeman back in 2001. It was one of their"It Just Ain't So!" columns, which they use to reply to some popular misconception - a great feature. (NB - the contact info and ID are no longer correct, of course; use the info available on the masthead above.) Being a moral argument, the piece isn't especially dated. (Short version: death tax bad. But I actually have an argument to that effect.)
Hat tip: Frank Stephenson at Division of Labour, who has been posting a lot of great stuff the last couple days. (Yes, I'm actually hat-tipping another blogger for reminding me to post links to my own writing.)