Repealing Estate Tax Would Be a Heavy Blow to Charity

To the Editor:

Michael Rosen's letter ("Kill the Estate Tax and Let Philanthropic Giving Blossom," February 20) argues that repeal of the estate tax would have little or no negative effect on charitable bequests and could actually increase giving at death. His claims are straightforward: Repeal of the estate tax would raise wealth, and people with wealth give more wealth away. But they only tell part of the story. A full rendering

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