estate tax

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun 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.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun A tax based on the value of the property of a deceased person, and charged on the personal representatives of the deceased.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun a tax on the estate of the deceased person