mr. speaker , i yield myself such time as i may consume . 
mr. speaker , notwithstanding the gentleman 's props , i would commend to him for his reading leisurely `` the economics of the estate tax : an update , '' a joint economic committee study dated june 2003 which in essence states the estate tax raises very little , if any , net revenue because of distortionary effects of the estate resulting in income tax losses roughly the same size as the revenue collected . 
secondly , estate taxes force the development of environmentally sensitive land . 
through 2001 , 2.6 million acres of forest land were harvested and 1.3 million acres were sold every year to raise funds to pay the estate tax . 
regarding his criticism on philanthropy , the estate tax according to the joint economic committee study , the estate tax may actually be one of the greatest obstacles to charitable giving as estate taxes crowd out charitable bequests . 
mr. speaker , i yield two minutes to the gentleman from iowa ( mr. latham ) xz4002340 . 
