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Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth. By Michael J. Graetz and Ian Shapiro. Princeton: Princeton University Press, 2005. 392p. 29. 95 cloth, 19. 95 paper. Michael Graetz and Ian Shapiro ask an intriguing question: “Why would anyone who could see straight imagine that a tax paid by only 2 percent of the wealthiest Americans the estate tax could be abolished? ” (p. 12). But legislation in 2001 did just that, at least temporarily. (If Congress does not act again, however, the estate tax, scheduled to expire in 2010, will revive in 2011. )
Erik M. Jensen (Wed,) studied this question.