estate duty

基本解释

Estate Duty is a revenue in which estate leaved behind after the citizen's death.
遗产税是对公民死亡时遗留的财产课征的税收。
The last part mainly determines the elution forms of estate duty and prevention means.
第四章主要讨论遗产税的规避形式以及预防办法。
The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view.
第一章首先对遗产税的历史沿革进行考察，然后分别从经济和法律的角度，探讨开征遗产税的作用。

This was a point readily appreciated by both Churchill in his 1925 budget and William Harcourt, who introduced estate duty in 1894.
ECONOMIST: How to improve an unpopular tax
In Britain, house buyers and sellers pay only 4-5% of the house price in stamp duty and estate agents' and lawyers' fees, but the emotional cost can be huge.
ECONOMIST: The housing market has not heard of globalisation
In France, Italy, Spain and Belgium the cost of selling one house and buying another (estate-agent fees, stamp duty and legal fees) often amounts to more than 15% of the price of a home.
ECONOMIST: When home is a prison