Essendoci differenze con l'ordinamento italiano, per differenziare le due tipologie di imposta renderei così...

Difference Between Inheritance And Estate Tax
The most significant difference between inheritance tax and estate tax is who is responsible for paying it. Estate taxes are often paid by the estate, but inheritance taxes are the responsibility of the beneficiary of the assets. The tax is typically calculated separately for each beneficiary, and each beneficiary is responsible for paying their own inheritance taxes.

An inheritance tax is calculated based on the value of the individual assets received from a deceased person’s estate. The beneficiaries of the inheritance would be responsible for paying inheritance taxes. An estate plan is calculated based on the net value of all the property owned by a decedent as of the date of death. The estate’s liabilities are subtracted from the overall value of the estate to arrive at the net taxable estate.

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La differenza fra l’attivo e il passivo costituisce l’asse ereditario, cioè il valore sul quale, fatte salve le franchigie ed esenzioni previste dalla legge, si applica l’imposta sulle successioni.

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Note added at 7 giorni (2021-06-11 06:31:15 GMT) Post-grading
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