Skip to main content

death duties

death duties. Death is considered to be a ‘taxable event’. The taxation of inheritance (on the acquisition of property from a person who has died) provided a source of government revenue in Roman times. A death tax was introduced in Britain in 1694 but the modern framework dates from 1779–80. Since 1894, when Sir William Harcourt introduced a new system in the teeth of fierce opposition, death duties have mainly been in the form of estate duties (on property left at death), although for a period from 1975 they were replaced by capital transfer tax which applied to transfers of property at any time, including death. Death duties differ from property taxation in that there is only one assessment. Normally some portion or types of assets or bequests are exempt from taxation. It is for this reason that death duties tend to be relatively complicated and seldom either provide a good source of revenue or bring about significant wealth redistribution.

Kenneth Button

Cite this article
Pick a style below, and copy the text for your bibliography.

  • MLA
  • Chicago
  • APA

"death duties." The Oxford Companion to British History. . Encyclopedia.com. 21 Oct. 2017 <http://www.encyclopedia.com>.

"death duties." The Oxford Companion to British History. . Encyclopedia.com. (October 21, 2017). http://www.encyclopedia.com/history/encyclopedias-almanacs-transcripts-and-maps/death-duties

"death duties." The Oxford Companion to British History. . Retrieved October 21, 2017 from Encyclopedia.com: http://www.encyclopedia.com/history/encyclopedias-almanacs-transcripts-and-maps/death-duties

Learn more about citation styles

Citation styles

Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).

Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.

Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:

Modern Language Association

http://www.mla.org/style

The Chicago Manual of Style

http://www.chicagomanualofstyle.org/tools_citationguide.html

American Psychological Association

http://apastyle.apa.org/

Notes:
  • Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
  • In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.