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美国等遗产税实践较为成熟的先行国家和地区的实证经验表明,遗产税本身为社会发展带来了很多其他的客观价值,其中就包括金融市场的完善和慈善等公益事业的发展。
Empirical evidence shows that estate tax itself brings many other objective values to social development, including the improvement of financial markets and the development of philanthropy and other public welfare undertakings.