What type of tax is the gift tax categorized as?

The gift tax is categorized as an excise tax because it is levied on the privilege of transferring property, particularly when one individual gives a gift to another. Excise taxes are typically imposed on specific activities, transactions, or privileges, rather than on income or property ownership. The gift tax specifically refers to the transfer of wealth from one person to another without receiving something of equal value in return, which qualifies it under the excise tax framework.

Other types of taxes mentioned, like property tax, are based on the value of owned property and are typically assessed on real estate. A donee's tax would imply a tax assessed on the recipient of the gift, which does not align with how gift taxation is structured in the tax system. Meanwhile, a poll tax is a fixed tax imposed on individuals without regard to their income or property, which is unrelated to the concept of taxing gifts. Therefore, the classification as an excise tax highlights the nature of the gift tax as being associated with a specific transaction or transfer of wealth.