Any tax on capital will tend to dissuade people from accumulating the wealth in the first place, but a death duty is arguably one of the better options. 任何对资本品税首先都会阻止人们进行财富积累,但遗产税是可加以论证的不错的选择。
The property tax is imposed only on real property. 财产税仅仅对固定资产征收。
Taxation on wealth typically involves personal and corporate taxes. 财产税一般针对个人和公司的财产。