遗产税在哪些国家实施过？
近代意义上的遗产税始于一五九八年的荷兰。[{'character': '近', 'pinyin': 'jin4', 'highest pitch': 11.54, 'lowest pitch': 10.26, 'duration': 0.24, 'prosody hierarchy': 'null'}, {'character': '代', 'pinyin': 'dai4', 'highest pitch': 10.79, 'lowest pitch': 9.24, 'duration': 0.18, 'prosody hierarchy': '#1'}, {'character': '意', 'pinyin': 'i4', 'highest pitch': 9.24, 'lowest pitch': 8.62, 'duration': 0.13, 'prosody hierarchy': 'null'}, {'character': '义', 'pinyin': 'i4', 'highest pitch': 9.24, 'lowest pitch': 8.04, 'duration': 0.14, 'prosody hierarchy': 'null'}, {'character': '上', 'pinyin': 'shang4', 'highest pitch': 9.22, 'lowest pitch': 7.21, 'duration': 0.22, 'prosody hierarchy': 'null'}, {'character': '的', 'pinyin': 'de5', 'highest pitch': 8.32, 'lowest pitch': 6.3, 'duration': 0.14, 'prosody hierarchy': '#1'}, {'character': '遗', 'pinyin': 'i2', 'highest pitch': 10.16, 'lowest pitch': 6.42, 'duration': 0.17, 'prosody hierarchy': 'null'}, {'character': '产', 'pinyin': 'chan3', 'highest pitch': 10.16, 'lowest pitch': 5.32, 'duration': 0.27, 'prosody hierarchy': 'null'}, {'character': '税', 'pinyin': 'shuei4', 'highest pitch': 11.04, 'lowest pitch': 8.52, 'duration': 0.28, 'prosody hierarchy': '#3'}, {'pinyin': 'sp1', 'highest pitch': 0.0, 'lowest pitch': 0.0, 'duration': 0.1}, {'character': '始', 'pinyin': 'shiii3', 'highest pitch': 7.27, 'lowest pitch': 6.46, 'duration': 0.29, 'prosody hierarchy': 'null'}, {'character': '于', 'pinyin': 'v2', 'highest pitch': 7.87, 'lowest pitch': 6.35, 'duration': 0.26, 'prosody hierarchy': '#2'}, {'pinyin': 'sp1', 'highest pitch': 0.0, 'lowest pitch': 0.0, 'duration': 0.13}, {'character': '一', 'pinyin': 'i1', 'highest pitch': 10.62, 'lowest pitch': 9.28, 'duration': 0.18, 'prosody hierarchy': 'null'}, {'character': '五', 'pinyin': 'u2', 'highest pitch': 10.57, 'lowest pitch': 9.21, 'duration': 0.14, 'prosody hierarchy': '#1'}, {'character': '九', 'pinyin': 'jiou3', 'highest pitch': 9.1, 'lowest pitch': 5.31, 'duration': 0.19, 'prosody hierarchy': 'null'}, {'character': '八', 'pinyin': 'ba1', 'highest pitch': 10.19, 'lowest pitch': 5.64, 'duration': 0.18, 'prosody hierarchy': 'null'}, {'character': '年', 'pinyin': 'nian2', 'highest pitch': 9.93, 'lowest pitch': 7.07, 'duration': 0.16, 'prosody hierarchy': 'null'}, {'character': '的', 'pinyin': 'de5', 'highest pitch': 8.32, 'lowest pitch': 7.61, 'duration': 0.11, 'prosody hierarchy': '#1'}, {'character': '荷', 'pinyin': 'he2', 'highest pitch': 8.04, 'lowest pitch': 6.84, 'duration': 0.19, 'prosody hierarchy': 'null'}, {'character': '兰', 'pinyin': 'lan2', 'highest pitch': 8.39, 'lowest pitch': 6.28, 'duration': 0.3, 'prosody hierarchy': '#4'}]