http://www.economist.com/printedition/displayStory.cfm?Story_id=654107

"The rich are getting increasingly active in philanthropy and the political world. The political side is more difficult and less important than what is going on in philanthropy." The Boston study expects the rich to hand out even more generous gifts if estate taxes are phased out. With less tax to pay, the argument goes, the rich will have more money to dispose of, and will split the extra between their heirs and philanthropy. "The notion that charity wouldn't be hurt if you eliminated the death tax is absurd." Many charities agree, and have lobbied hard to keep estate taxes. Giving favorable tax treatment to charitable donations is on the political agenda in many countries. Charity is one way of supplementing the services provided by the state, which are becoming ever harder to finance out of taxation. In Europe, the state's leading role in areas such as higher education, health care and civic amenities such as museums may have discouraged private philanthropy.