An Appeal to Charity: Using Philanthropy to Revitalize the Estate Tax‪.‬

I. INTRODUCTION The tax code encourages certain favored behavior: home ownership, capital investment, retirement savings, to name just a few examples. (1) Although we sometimes debate which activities should enjoy special status, we are nonetheless accustomed to the concept of tax incentives. This Article, however, turns the notion of a tax incentive on its head by suggesting that a favored behavior can revive a tax that is worth saving.