Even Democrats Respond to Tax Incentives

Robb, the wife of former Virginia governor and U.S. senator Charles Robb, drew appreciative laughs when she spoke of her mother's frugality. "She wanted to hold on until 2010, so we wouldn't have to pay any estate taxes," Robb said. "Oh, durn!"

There are actually some economics studies that find that when a tax change is occurring in inheritance taxes people appear to live a couple weeks longer to take advantage of the lower take rates.