2010 may be the best year to die, or at least your heirs may think so. This AEI conference will examine the economic effects of the estate tax, which will be eliminated for those who die next year. Should it be extended, reformed, or abolished?

In his recent book 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States (Yale University Press, January 2008), Yale Law School professor Michael Graetz proposes a fundamental tax reform that would replace income taxes on low- and middle-income households with a value-added tax...