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Saul, i don't think people think like that. when they work they aren't tikhning about estate tax. at least not people younger than 60. they do think about income tax, but income tax is not being raised to 50%. it is being raised from 35% to 39.5%. the guy paying more is tikhning about how to increase his revenue to get back that 4.5%. a guy who made $1,000,000 in 2008 and paid $350,000 in income taxes is not going to say why should i work so hard 2009 if i'm going to have to pay $45,000 more. (though i do believe that the hike is only on $750,000 not on the first $250,000)

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