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This graph illustrates the top inheritance tax rates since 1900 for four major Western governments: U.K., U.S., France, and Germany.
For the U.K. in regards the two world wars it shows the top rate changing:
in 1915 from from 15% to 20% and again in 1919 to 40%;
in 1940 from 55% to 65% and again in 1945 to 75%