A tax is levied on the estate of a deceased person in many, but not all, jurisdictions. This tax is sometimes referred to, formally or informally, as death duty.
Read more about this topic: Duty (economics)
Famous quotes containing the words death and/or duty:
“The sole work and deed of universal freedom is therefore death, a death too which has no inner significance or filling, for what is negated is the empty point of the absolutely free self. It is thus the coldest and meanest of all deaths, with no more significance than cutting off a head of cabbage or swallowing a mouthful of water.”
—Georg Wilhelm Friedrich Hegel (1770–1831)
“[17th-century] Puritans were the first modern parents. Like many of us, they looked on their treatment of children as a test of their own self-control. Their goal was not to simply to ensure the child’s duty to the family, but to help him or her make personal, individual commitments. They were the first authors to state that children must obey God rather than parents, in case of a clear conflict.”
—C. John Sommerville (20th century)