Which form of tax is primarily attributed to wealth transfer upon death?

The estate tax is directly related to the transfer of wealth upon an individual's death. This tax is levied on the total value of a deceased person's estate before it is distributed to heirs or beneficiaries. It is assessed on the gross value of all assets owned by the deceased, which can include cash, real estate, investments, and other personal property. The purpose of the estate tax is to collect revenue from large transfers of wealth that occur at death, ensuring that larger estates contribute to public funds.

In contrast, income tax applies to earnings during a person's lifetime, capital gains tax is charged on the profit from the sale of assets, and sales tax is a consumption tax imposed on the sale of goods and services. None of these taxes directly pertain to the transfer of wealth specifically upon death, as the estate tax does. This makes the estate tax the correct form of tax associated with the transfer of wealth at death.