Gene Steuerle (Urban Institute) has published Estate Tax Reform — A Third Option, 108 Tax Notes 343 (July 18, 2005), also available on the Tax Analysts web site as Doc 2005-14878, 2005 TNT 138-33.  Here is the opening:

Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue. This article suggests a possible compromise that would enhance the ability of wealthy individuals to avoid paying tax to government and still pass on significant assets to their heirs — but only if they make substantial contributions to charity. The compromise is not perfect, but it gives some heed to arguments on both sides of this debate — limiting the government’s access to the assets of those who die with a great deal of wealth while still recognizing their simultaneous obligation to the society that made those accruals possible.