Over at Slate, Bill Gates Sr. and T.J. Rodgers are debating the repeal of the estate tax. It opens with a reprint of Gates’ Washington Post editorial on why repealing the tax is a bad idea. I look forward to reading both sides of the debate, but I’m extremely biased toward Gates’ position. I really can’t see any social value in allowing the extremeley rich to hoard their wealth from generation to generation. As a liberal, social value is more important to me than “fairness” to individuals who have obviously already reaped massive benefits from being members of our society.