遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.

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从继承的角度阐述了遗产税对抑制贫富悬殊的作用，在此基础上提出了我国遗产税的制度设计。

The author elaborates inheritance tax curbing disparity between the rich and the poor from the perspective of the succession, on this basis brings up our inheritance tax system design.

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