| 单词 | death duty |
| 释义 | > as lemmasdeath duty death duty n. a tax levied on property after the owner's death (cf. estate duty n. at estate n. Compounds 2, inheritance tax at inheritance n. Compounds); (now chiefly depreciative) such a tax regarded as a tax on dying.Not now referring to any specific official tax. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > estate or inheritance taxes finec1436 legacy duty1786 probate duty1804 inheritance tax (or taxation)1841 death tax1850 death duty1852 succession duty1853 succession tax1859 testate duty1880 estate duty1889 capital transfer tax1928 1852 Prop. & Income Tax: Schedule A & Schedule D x. 91 When Pitt..induced Parliament to impose a death duty on personal property, his proposal for a similar tax on real property was ignominiously thrown out. 1894 W. Harcourt Speech in Commons 16 Apr. in Hansard's Parl. Deb. 4th Ser. 23 485 The Death Duties have grown up piecemeal, and bear traces of their fragmentary origin... There exist at present five duties—the Probate Duty, the Account Duty, the Estate Duty.., the Legacy Duty, and the Succession Duty. 1900 Sat. Evening Post 1 Dec. 20/2 When he died, his estate paid death duty on four and a half million dollars. 1938 P. White Let. 16 Feb. (1994) i. 13 My inheritance seems to be disappearing in death duties. 1969 ‘M. Innes’ Family Affair xi. 123 When my father died, we had to have fellows in to value things. Probate, you know. Damned iniquitous death-duties. 2012 J. E. Stiglitz Price of Inequality vi. 167 Critics of the estate tax call it a death duty and suggest that it is unfair to tax death. < as lemmas |
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