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单词 inheritance tax
释义

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inheritance tax (or taxation)
attributive and in other combinations, as inheritance tax (or taxation), spec., originally U.S., a tax on inherited property levied on individual beneficiaries, varying according to their degrees of relationship to the testator, rather than on the estate before its distribution.
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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
1841 W. Spalding Italy & Ital. Islands I. 101 Caracalla conferred the nominal franchise of Rome on all the provincials, in order to make them liable to the inheritance-tax, and other burdens leviable only on citizens.
1895 E. R. A. Seligman Ess. Taxation v. 133 The inheritance tax to-day scarcely needs defence. It is found in almost every country... In the United States..there is now a decided movement toward the progressive inheritance tax.
1903 S. F. Weston Princ. Justice in Taxation viii. 289 We shall not attempt..to discuss the various theories of the inheritance tax.
1911 Encycl. Brit. IX. 465/2 The really vital change was the extension in 1894 of the old Probate Duty into a comprehensive impost... This ‘Inheritance Tax’—to give it its scientific title—operates as a complementary property tax.
1929 A. Comstock Taxation in Mod. State xi. 154 Examples of inheritance taxation may be found in antiquity and in the Middle ages... Since 1914 inheritance taxes have had a less spectacular rôle than income taxes and sales taxes.
1937 M. Newcomer in C. Shoup Stud. Current Tax Probl. 16 The annual burden of the estate and inheritance taxes has been taken to be the amount of the premium for life insurance sufficient to cover these taxes at death.
1965 Listener 2 Dec. 881/2 The positive case for inheritance taxation has become stronger.
1972 Daily Tel. 22 Mar. 32/6 This looks a pretty good start towards the possible inheritance tax, in substitution for estate duty.
extracted from inheritancen.
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