开征遗产税
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impose inheritance tax
征收遗产税
以上为机器翻译结果，长、整句建议使用 人工翻译 。
However, in this article, Madoff argues that Congress should give up on the estate tax, and instead should impose an income tax on inheritance.
FORBES: Should An Income Tax On Inheritance Replace The Estate Tax?
The list of states that impose their own estate or inheritance tax is constantly in flux and recently has grown.
FORBES: More States Want To Tax Your Estate
Two of those states, Maryland and New Jersey, impose both an estate tax and an inheritance tax.
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