The maximum rate of inheritance tax in Japan is 70 percent, more than many people can afford to pay: If they inherit, they have to sell off land and property to pay the tax.
Researchers at Toyama University have discovered a similarly high cost to inheritance in an ant species. Kazuki Tsuji and co-workers at Toyama University studied an ant common all over the main Japanese islands, Lasius japonicus. In this species, a single queen presides over a colony of around 10,000 worker ants.
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