The gift tax is used to prevent people from avoiding the
a. excise tax.
c. income tax.
b. estate tax.
d. customs duty.

The gift tax is used to prevent people from avoiding the: 
estate tax! (answer b)

The situation in which these taxes are employed is wealth inheritance: Gift tax is used when a person wants to pass down their wealth during their lifetime (which is sometimes down by the elderly to avoid this estate tax)

Ongoing civil wars western roman empire finally collapsed476 c.e. romulus, the last of theroman  emperors in  the west, was overthrown by the germanic leader odoacer, who became the first barbarian to rule in rome. the order that the  roman empire  had brought towestern  europe for 1000 years was no more.