Prohibitive death duties

Name(s): 
Distortionary inheritance taxes
Nature 
Failure to account for government duties applied to inheritance can result in undesired sale of family property, inadequate provision for a surviving spouse and other family stresses.
Incidence 
In the UK, inheritance tax on estates starts at 40% for estates in excess of £128,000.
Aggravated by 
Type 
(E) Emanations of other problems