Inheritance tax in Britain is the second highest of any of the major economies in the world, narrowly trailing behind that of Ireland.
Britain's inheritance tax threshold of £325,000 is the second highest in the developed world, according to a global study by accountants UHY Hacker Young.
Elsewhere, thresholds are considerably higher, such as the US where it is £3.2m, and the level has risen more than threefold in the last decade.
The British tax authority gains more than 25% of an estate worth £1.8m. The European average is 14% while the global one is less than 8%.
Several developed countries, such as Australia, New Zealand and Israel, have ended death duties altogether.
Many emerging economies do not impose such taxes at all. Tax authorities in Brazil, Russia, India and China (the BRIC nations) take, on average, just 1% from a large estate.
Ever rising property prices in Britain are pushing more and more people over the £325,000 limit, which was set in April 2009. The average house price in London is £409,000, while the national average price is £250,000.
As a result, HMRC will rake in a lot more. Revenues from inheritance tax have risen from £2.2 billion in 2010 to £3.5 billion this year, and are due to reach £5.8 billion in 2018, according to the latest Treasury forecasts.
Prime Minister Cameron has said the threshold could be raised to £1 million if the Conservatives win the next election.
Last week he hinted that a future Conservative government would lift the threshold.
He told a group of pensioners: "Inheritance tax should only really be paid by the rich. It shouldn't be paid by those who have worked hard and saved and bought a family house. It's something we'll have to address in our manifesto."
