Who could ask for a more counter intuitive argument than that offered by Boston College law professor Ray Madoff in her recent article in the Atlantic The first step to taxing billionaires, she contends, is to abolish the estate tax, Seems odd, but she makes a strong case, which you can find here: https://www.theatlantic.com/ideas/2026/04/estate-tax-billionaires-wealth/686770/?gift=3c3eLbie5lXpHEM65bA3YfS-2jSureaCYm_0XZG9KS4&utm_source=copy-link&utm_medium=social&utm_campaign=share