The fiscal cost of abolishing death duties may seem trifling, but it still means that for a given level of public spending other taxes must rise, which may harm incentives more.

• 因废除遗产税而产生的财政损失看起来是微不足道的，但这仍意味着为了保持一个固定程度的公共开支，其它的税收要有所增加，这将更有可能打击人们的积极性。