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| Prologue to the Paperback Edition | |
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| Foreword | |
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| Introduction | |
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| What Kind of Nation Do We Want to Be? | |
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| Revenue Loss and the Tax Burden Shift | |
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| The Impact on State Treasuries | |
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| The Estate Tax and Inequality | |
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| The Dangers of Inequality Today | |
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| Concentrated Wealth and Democracy | |
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| Concentrated Wealth and Equality of Opportunity | |
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| Growing Inequality Is Bad Economic Policy | |
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| Inequality and Our Civic and Public Health | |
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| Does the Estate Tax Have an Impact? | |
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| The Origins of America's Estate Tax | |
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| American Values: The Roots of the Estate Tax | |
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| The Gilded Age and the Movement for an Estate Tax | |
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| Early Estate Taxation | |
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| Supporters of the Estate Tax | |
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| The Establishment of the Estate Tax | |
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| Opposition to the Estate Tax | |
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| The Effort to Repeal the Estate Tax | |
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| Inside the D.C. Beltway | |
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| "Death Tax": What's in a Name? | |
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| Orange County, California | |
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| Seattle, Washington | |
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| Hiding the Real Face of Estate Taxpayers | |
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| The Estate Tax Down on the Farm | |
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| The Estate Tax and Family-Owned Enterprises | |
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| The Case for Repeal: Unsound and Misleading Arguments | |
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| Is the Estate Tax Unfair Because Death Should Not Be a Taxable Event? | |
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| Is the Estate Tax Unfair Because It Punishes Successful People? | |
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| Why Penalize People Who Leave Their Hard-Earned Savings and Wealth to Their Children? | |
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| Is the Estate Tax a Form of Double Taxation? | |
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| Does the Estate Tax Penalize the Little Guys? | |
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| Does the Estate Tax Raise Enough Revenue to Cover the Cost of Collecting It? | |
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| Is the Top Rate of the Estate Tax Too High? | |
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| How Much Does the Estate Tax Really Raise? | |
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| The Showdown | |
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| Budget Framework | |
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| Fiscal Responsibility and the Rising Costs of Estate Tax Repeal | |
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| Organizing to Oppose Complete Repeal | |
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| The Estate Tax: A Summary of Changes | |
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| What We Owe Our Society | |
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| A Religious Perspective on Wealth and Society | |
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| What Is It Worth to Be an American? | |
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| The Estate Tax and Charitable Giving | |
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| Will Charities Lose without the Estate Tax? | |
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| A New Spirit of Giving? | |
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| What about the Children? The Dangers of the Silver Spoon | |
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| Epilogue: The Estate Tax and the Common Good | |
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| Notes | |
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| Selected Bibliography | |
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| Acknowledgments | |