Getting it right on estate taxes

My friend Michael's post about what appears to be some dramatic shrinkage in the IRS's estate-tax-related lawyer-force is right on.  Clearly, any reasonable person of good will -- and, anyone who "know[s] what the hell Catholic Social Thought is all about" -- can easily find in the Catholic Social Tradition the answer to questions like, "how many estate-tax lawyers should the IRS have?", "at what dollar amount should the estate-tax kick in?", "what should be the tax-rate structure", and "in order to best promote the common good, what is the most just combination of income taxes, capital-gains taxes, gift taxes, and estate taxes?"