Summary

For the summation of this debate, we would like to split the proposition argumentation into philosophical and practical components. The philosophical arguments we hear for abolishing estate tax are those of hard-core libertarian values of property. According to proposition, property rights trump net societal utility, and trump moral obligations that we may have to those who are less fortunate. That besides, the violation of these rights constitutes severe emotional and existential harm. There are multiple problems with this position. Most glaring is proposition's complete lack of any philosophical analysis to support this vaulted position for property rights. Even more unfortunate is how such a hard-line stance in favor of such rights is consistent with a position for the abolition of estate tax alone. Opposition pointed out that much of their early argumentation was, at least philosophically, the position one would expect for an argument to abolish all taxation altogether. Not only is this not what we are debating, but from a practical standpoint this is clearly absurd. From a moral or utilitarian standpoint it is no better, for all social programs would instantaneously collapse and leave literally millions in the lurch. Either the harms that proposition claims are not nearly as severe as they claim and they are being disingenuous, or they genuinely believe these harms to be inconceivably severe, in which case they have not provided nearly enough philosophical argumentation for us to take seriously the suggestion that taxation is a harm so great it trumps both utilitarian and moral obligations. Proposition then attempted to philosophically straw-man opposition into an "eat the rich" position. They suggest that we support this tax, "because your odds of success in the society will depend less on pure luck (the wealth of your parents) and more on your skill and talent. Why should you be wealthier just because you were lucky enough to be born in a prosperous family?" Well yes, opposition does support the tax, partly for that reason. It seems intuitively obvious that meritocracy is more desirable than a lottery. But let us take the meat of their objection, that "Following your logic, government can simply intervene into the lives of people whenever it finds it appropriate (whenever it finds some people too rich, too clever, or too beautiful) for the sake of some intangible common good." Opposition never claimed any of this. The estate tax has perfectly clear, non-arbitrary, and tangible reasons for existing. We have restated these reasons multiple times during the debate, but it essentially comes down to the fact that: 1) The rich are taxed because they can afford it. Obviously we cannot get the same taxes (in absolute value) from the poor or even middle class without severely impacting quality of life. The rich however can afford to have 2 million taxed on inheritance, because they still have another 8 million left. This is completely non-arbitrary and if at all discriminatory it is in a completely tangential and non-deliberate manner. 2) We believe in the concept of social redistributive justice, as we have stated multiple times throughout the round. We believe that it is more important that we fund schools, hospitals, and social programs designed to improving the lot of many than a millionaire's heir gets his or her full 10 million rather than a 'paltry' 8. (On the topic of social redistributive justice, it is interesting to note that proposition uses foreign aid in Africa as an example. We wonder where proposition believes this foreign aid comes from. If this is not an example of tax-payer dollars being used precisely in the methods that proposition dismissed (ie. long term investment in infrastructure and capital gains), we don't know what is. Not only does this example illustrate how tax revenue can be used, it reveals that Proposition, at some level, concedes that sometimes redistribution is the only recourse to inequality.) The remainder of proposition's philosophical objections consist of the fact that individuals have an imperative to care for their families, and this law unfairly inhibits their ability to do so. Even if opposition were to accept the imperative to family, it would only serve to highlight the importance of the law itself. Society does not function if we exist in a Hobbesian state of nature in which it is every man (and his family) for themselves. Laws like estate tax help ensure that those who are not generously inclined will still help maintain and improve the society they live in. Without it, we would expect hoarding of wealth as each family tries to ensure its standing. Social programs not only provide for the poor, they encourage a freer and more entrepreneurial society by creating a safety net, an idea of communitarian mutual trust. A society in which members support each other is not only more ethical, but more productive. Opposition has a clear idea of the type of society we wish to see, and a strong philosophical backing for our support of estate tax. Proposition has provided little more than assertion in lieu of analysis. In terms of practical concerns, proposition was mostly concerned with a decline in entrepreneurial activity, and a lack of investment and capital accumulation. Opposition responded by pointing out that sometimes short-term consumption is, in fact, desirable. Investment is pointless if no-one is consuming. One cannot sell a product if no-one buys. We also thoroughly addressed the concerns regarding entrepreneurial failure. Essentially only the upper-middle class and higher pays estate tax. Of those that do, the vast majority (84%) have enough assets transferred in the inheritance (10 million or more) that they could take an estate tax two or three times the current rates (post deduction) and still have enough to open a business. Even those aspiring entrepreneurs who, for one reason or another, lack assets, can take out a loan and expected not only to repay the loan but make profits within five years. The expected startup costs of a small business are such that you would have to inherit next to nothing to be capital-deficient, in which case you would be well under minimum estate value to pay the tax at all. The assertion that family-businesses are groaning under the strain is bunk. Proposition seemed to believe that taxation would cause an overall decrease in total wealth in society. As we stated earlier, it is not at all clear how precisely this would happen. If we all had piles of cowrie shells, some bigger than others, and someone came along and redistributed them so most people's piles got bigger, but the biggest ones got slightly smaller, clearly the number of shells remains constant. Just because the biggest piles do not "invest" as much does not mean the other piles will not invest. Those who receive the redistributive effects will spend them, put them in a bank (in which case their money is reintroduced in the form of loans), or invest them. It is literally near impossible to take money "out" of the economy once you put it in. It is unclear how proposition came to the contrary conclusion. On the two main points of practical concern in proposition's case, we have provided more than reasonable cause to doubt their validity. There are other objections, such as the fact that people will evade taxes, but to say that because some people will break a law is reason to abolish it is a ridiculous precedent. Or others, like the fact that the revenue from estate tax is "negligible." On the one hand, opposition has a hard time understanding the validity of ALL of propositions other points, practical and philosophical, if the fiscal impact of the estate tax is "negligible." On the other we would say that some money is better than no money, and that opposition has never claimed we should drain the rich, merely that we should have a from of redistributive justice in place. We stand by our position that such funds help others more than they are missed by those we appropriate them from. The millions of dollars in revenue may seem small on a macro-financial scale, but on a more human level that translates into hundreds, if not thousands, of lives made better. In conclusion, Because we believe that just taxation is both a sound philosophical and practical basis for social policy, and for the reasons we have given you to believe that the estate tax is so just, we proudly oppose.