...学硕l：学位论文 （一）遗产税的含义 产税制度的基本原理 1．逮产税的概念 遗产税（Inheritance tax），亦称死亡税（Death tax），是对公民死后遗留的财产， 按其价值和一定的比例向财产的继承人征收的一种财产继承税。
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The death tax is one that levied on the heritage left by the inherited after his death.
遗产税是针对被继承人死亡时所遗留财产征税的一种税收。
参考来源 - 试论我国遗产税法律制度的构建But the death tax has some defects, such as influencing the enthusiasm that individuals invest in, and cause and shift etc. outside the border of the assets.
但是遗产税也存在一些缺陷，如会影响个人投资的积极性，并导致资产的境外转移等。
参考来源 - 我国开征遗产税问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
"This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms," he said.
“遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。
Republicans say the estate tax-which they have dubbed the "death tax" -makes it impossible for many americans to pass on their family-owned businesses or farms to their children.
共和党人说，遗产税，也就是他们所称的“死亡税”，使得许多美国人无法将家庭买卖或农场传给孩子。
Senator Jim DeMint of South Carolina complains that the deal "raises the death tax" (in fact it would reinstate the estate tax, suspended in 2010 only, at a lower level than planned).
南卡州参议院Jim DeMint指责这个法案“提高了死亡税”(法案只是在2010年暂停了房地产税，实际上这个税种得到了恢复，只是比原计划中恢复得少)。
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