estate duty

基本解釋

Estate Duty is a revenue in which estate leaved behind after the citizen's death.
遺産稅是對公民死亡時遺畱的財産課征的稅收。
The last part mainly determines the elution forms of estate duty and prevention means.
第四章主要討論遺産稅的槼避形式以及預防辦法。
The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view.
第一章首先對遺産稅的歷史沿革進行考察，然後分別從經濟和法律的角度，探討開征遺産稅的作用。

This was a point readily appreciated by both Churchill in his 1925 budget and William Harcourt, who introduced estate duty in 1894.
ECONOMIST: How to improve an unpopular tax
In Britain, house buyers and sellers pay only 4-5% of the house price in stamp duty and estate agents' and lawyers' fees, but the emotional cost can be huge.
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In France, Italy, Spain and Belgium the cost of selling one house and buying another (estate-agent fees, stamp duty and legal fees) often amounts to more than 15% of the price of a home.
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