| 单词 | death duties |
| 释义 | death duties Taxes levied on a person's estate after their death. These may be levied to discourage inherited wealth, or simply as a convenient source of government revenue. In the UK death duties have taken various forms: estate duty was replaced by capital transfer tax, which in turn was replaced by inheritance tax. All these have been extended to include taxes on transfers made before death, as without this death duties would be too easy to avoid. |
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