Definition of "estate tax" [estate tax]

• A tax imposed on the right to transfer property by inheritance and assessed on the net value of a decedent's estate before distribution to the heirs. Also called death tax. (noun)

American Heritage(R) Dictionary of the English Language, Fifth Edition. Copyright (c) 2011 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

• "On death and taxes: In examining dysphemisms, I wrote: When did the inheritance tax (a pro-taxing term) become the estate tax (a neutral term)?"
• "When did the inheritance tax (a pro-taxing term) become the estate tax (a neutral term)?"