另一个关于遗产税的争论就是大额的遗赠极有可能让人们脱离工作和失去事业心。
Another argument for death duties is that big bequests make people less likely to work and to be enterprising.
后位继承是遗产利益在继承过程中需要发生多次转移的产物，自罗马法的遗赠制度逐渐演化而来。
Surrogate succession is an outcome of multiple transfers of estate interests in the process of succession evolving from the institution of bequeath in the Roman law.
第四，基于均等机会原则的遗产税将对年轻人所获得的遗赠和遗产征税的税率要高于对老年人所获得的遗赠或遗产征税的税率。
Fourth, an inheritance tax based on equal opportunity principles would tax gifts and bequests received by younger individuals at higher rates than those received by older individuals.
在支付各种遗赠后，剩下的遗产在孩子之间分配。
After paying various bequest the residue of his estate is split between his children.
此外，遗产、遗赠这类字眼伴随着死亡、葬礼一类词。
Besides, the words Legacy, Bequest, go side by side with the words, Death, Funeral.
泸州遗赠纠纷案本来只是一起事实十分简单，适用法律也十分明确的遗产继承纠纷案件。
Luzhou bequests disputation was only with the very simple fact, and the legal application was also very clear too.
泸州遗赠纠纷案本来只是一起事实十分简单，适用法律也十分明确的遗产继承纠纷案件。
Luzhou bequests disputation was only with the very simple fact, and the legal application was also very clear too.
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