Heritage Foundation's arguments for repeal cause a stir

Beach's Article

On November 9, 2009, William W. Beach published an article, Seven Reasons Why Congress Should Repeal, Not Fix, the Death Tax, on the Heritage Foundation's website. 

This article provides seven reasons why the estate tax should be repealed:

1. Death taxes discourage savings and hard work
2. Death taxes undermine job creation
3. Death taxes suppress productivity and wage growth
4. Death taxes contradict the central promise of American life: wealth creation
5. Death taxes hurt those who have tied their savings up in land
6. Death taxes hurt African-American business owners
7. Death taxes hurt women business owners

N.B. It is clear from this article and from the rest of the Heritage Foundation's website that the Heritage Foundation is a "conservative American think tank." (Wikipedia)

Responses to Beach's Article

On November 10, 2009, TaxProf reported on Beach's article.  A number of TaxProf's readers have commented on Beach's article.  Some argue for the estate tax and some argue against it.

Notably, Linda Beale read TaxProf's post and comments and wrote a critique of Beach's article, which she cross posted on Angry Bear and on ataxingmatter.  She writes,

The Heritage Foundation, I'm afraid I've concluded, is not a "think tank" at all--it's a propaganda tank. And the propaganda it spews tends to be in support of ideas that may sound sort of okay if you don't probe them very deeply but are apparently intended to further the benefits of society for the elites who already enjoy most of the benefits of society.

Beale does not think highly of the Beach's article: "This is pretty much a garbage piece." 

Beale's critique is comprehensive because she argues against each of Beach's seven points.  Beale's posting on Angry Bear has generated many comments.

(Updated 11/13/09)