via Ezra Klein:
Dionne argues for explicitly tying the tax to the Social Security shortfall. According to the CBO, even a reduced estate tax would cover fully 1/2 of the program's deficit, which means Republicans are going to have to decide between protecting Paris Hilton's inheritance and paying Grandma Millie's Social Security check. Democrats should be all over that choice, making sure it's made as publicly as possible. Go git' em.