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在殖民地时期,北美定居者开始向继承法规则中加入反映各殖民地不同价值观的本土元素,于是形成了一些不同于英国继承法规则的特点。美国革命的胜利使得美国的立法者能够自由独立地进行法律上的创新。19世纪是美国社会经济重大变革时期,美国继承法在这一时期也出现了遗嘱形式与信托等诸多方面的创新与发展。美国继承法规则在20世纪则发生了规避遗产税等引人注目的变化。我国《继承法》修订应着重考虑遗嘱形式、遗产信托、遗产税等问题。
During the colonial era, North American settlers began to incorporate indigenous elements that reflected the different values of the colonies into the law of succession, thus creating features that differed from the rules of succession law in the United Kingdom. The triumph of the American revolution enabled American legislators to make legal innovations freely and independently. The 19th century was a period of major social and economic change in the United States. The succession law of the United States also showed many innovations and developments in the form of testament and trust during this period. In the 20th century, the United States inheritance law took a dramatic turnaround. The revision of the “Inheritance Law” in our country should focus on such issues as the forms of probate, inheritance trusts and inheritance tax.