a tax imposed on transfers of property by gift during the lifetime of the giver
gift tax的用法和样例:
例句
To compensate for these reductions, they increased the maximum estate tax from 25 to 40 per cent and imposed a new gift tax. 为补偿这些削减,他们将最高财产税从百分之二十五增为百分之四十,并征收一种新的馈赠税。