For those interested in American estate and inheritance taxes this blog from the Wall Street Journal gives an excellent summary of the position in each state.

“Nineteen states and the District of Columbia, home to just over one-third of the U.S. population, levy an estate tax on the assets of people who die or an inheritance tax on heirs receiving assets. Maryland and New Jersey have both, although each allows offsets to prevent double taxation.”

The blog can be found here.