最終更新日:2025/12/05

In the early 20th century, several states used a sponge tax to raise revenue by imposing a state estate tax that was credited against the federal estate tax, allowing them to increase state income without raising the overall tax burden.

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In the early 20th century, several states used a sponge tax to raise revenue by imposing a state estate tax that was credited against the federal estate tax, allowing them to increase state income without raising the overall tax burden.

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元となった例文

20世紀初頭、いくつかの州は連邦遺産税に対して税額控除される州の遺産税を導入して歳入を確保し、全体の税負担を増やすことなく州の収入を増やしました。

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