The estate tax in the United States is a federal tax on the transfer of the estate of a person who dies.- Estate tax in the United States
Countries or subunits often also impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, use taxes, payroll taxes, duties and/or tariffs.- Tax
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An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died.
For political, statutory and other reasons, the term death tax is sometimes used to refer to estate tax in the United States.