主题：占豪《美国的慈善基金》和关于遗产税 -- dolong

遗产税是为了平息工人阶级的运动，不是为了增加税收，所以这个税收比例不大(1.5%，包括赠与税、遗产税等)。可以参看美国Tax Revenue的比例：

http://en.wikipedia.org/wiki/Taxation_in_the_United_States

Transfer taxes

The transfer tax generates roughly 1.5% ($30 billion) of the federal government's annual revenue ($2 trillion). It consists of the gift tax, the estate tax and the generation-skipping transfer tax ("GSTT"). Opponents of the transfer tax label these taxes "death taxes". The term "death tax" was popularized by Frank Luntz, a Republican political consultant, but its use goes back to at least the 19th century.[33]