(BrE alsoˈdeath ˌduty, old-fashioned ) in the UK, tax that is paid on the total value of the money and property of sb who has died 遗产税（在英国，指以金钱和财产所有人死亡後遗留的财产为物件课徵的税收）➡estate tax
(NAmE alsoˈdeath tax, informal ) tax that you must pay on the value of the money or property that you receive from sb when they die 继承税（继承死亡人遗留的金钱或财产所必须缴纳的税）