The author elaborates inheritance tax curbing disparity between the rich and the poor from the perspective of the succession, on this basis brings up our inheritance tax system design.

从继承的角度阐述了遗产税对抑制贫富悬殊的作用，在此基础上提出了我国遗产税的制度设计。

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In the guise of a traditional Tory, he clings to pledges to raise the threshold for inheritance tax and, despite a recent wobble, to recognise marriage in the tax system.

以一个传统保守党人为幌子，他坚持提高遗产税起征额以及将婚姻因素加入税收体系(尽管他近来在此问题上有所动摇)的承诺。

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"The Conservatives have made a series of uncosted tax promises - tax bribes, " said Mr Clegg, referring to Tory promises to recognise marriage in the tax system, limit the National Insurance rise, freeze council tax and raise the inheritance tax threshold.

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"If Congress doesn't do anything for ten years, in the middle of 2011, people would be getting hit with inheritance taxes and Congress could pass retroactive legislation eliminating the estate tax to make the system more equitable, " Edwards says.

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