1.2.1 Description and systemisation of the law as such

The first purpose of this study is the description and the systemisation of death and gift tax laws as such. In that regard, I aim at providing an overview of death taxes and taxes on gifts (chapter 2 of this study) given the fact that the death and gift tax laws vary considerably from state to state. This overview is important for the understanding of the problems of cross-border death and gift taxation (chapter 3 of this study). More specifically, the overview provides the key features of death taxes and taxes on gifts, the establishment of tax jurisdiction, a brief history of death taxes and the revenue trends of death taxation through the years. Finally, the overview includes the justifications of death taxation that states may invoke to introduce or maintain a death charge.