Planning fallacy: why people suck at planning and what to do about it
blog.sandglaz.com
blog.sandglaz.com
Estimates, plans and commitments are three different things (see http://www.amazon.com/Software-Estimation-Demystifying-Pract..., which is the best book I've read on the subject).
The problem with estimation in many cases is that people who dictate requirements often dictate commitments as well, and do so without estimation-based feedback. In other words: "Your ten-week 'estimate' isn't acceptable; we have to have this done in seven!"
The way I see it, good estimates are simply a prerequisite to good planning, so they tie in together.