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:
“Could any death be so horrible as birth? Or any decrepitude so awful as childhood in a happy united God-fearing family?”
—Samuel Butler (1835–1902)
“...I have a duty to speak the truth as I see it and to share not just my triumphs, not just the things that felt good, but the pain, the intense, often unmitigating pain. It is important to share how I know survival is survival and not just a walk through the rain.”
—Audre Lorde (1934–1992)