Inheritance Taxes
From dKosopedia
Many countries have inheritance taxes, rather than a U.S. style Estate Tax. An inheritance tax is imposed on a particular heir on the amount received by that heir. Rates are usually lower for heirs that have a closer relationship to the decedent than they are for distant relatives or unrelated persons. In contrast, the U.S. Estate Tax is imposed upon the total value of the assets owned by the decedent at death, with deductions for inheritances left to a citizen spouse or to charities.