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A consumption tax : is a tax on spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.
Estate tax: a tax in the form of a percentage of the taxable estate that is imposed on a property owner's right to transfer the property to others after his or her death.
Inheritance tax: a tax on a decedent's net estate that is levied after the estate is transmitted to the inheritors
: death tax; especially : estate tax
gift tax - a tax imposed on transfers of property by gift during the lifetime of the giver
revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government
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