Great point! High estate taxes gives an incentive to the wealthy not to pay estate taxes. The original intent of my argument was that I don't like the idea of

Great point! High estate taxes gives an incentive to the wealthy not to pay estate taxes. The original intent of my argument was that I don't like the idea of handing over half your estate to the government. I suppose the proponents of the high estate tax wanted avoidance of the tax via philanthropy as an intended side effect. Thanks, I never looked at it that way.