I'm talking generally about "removing the incentive", using the estate tax as an example of removing an incentive that may nevertheless be desirable for efficie

I'm talking generally about "removing the incentive", using the estate tax as an example of removing an incentive that may nevertheless be desirable for efficient market outcomes. I'm not saying that it maps out 1:1 with this situation. Just observing that the fact that something being a positive incentive isn't sufficient to justify its persistence.