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Cost of succeeding is certain in the fixed American vote (11,3)

Ross

I believe the answer is:

inheritance tax

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'cost of succeeding' is the definition.
I can't judge whether this defines the answer.

'certain in the fixed american vote' is the wordplay.
'fixed' indicates anagramming the letters.
'american' becomes 'a' (common abbreviation - e.g. in organisation names).
'vote' becomes 'x' (how votes are marked).
'certain'+'in'+'the'='certaininthe'
'certaininthe' anagrammed gives 'inheritancet'.
'inheritancet'+'a'+'x'='INHERITANCE TAX'

'is' is the link.

Can you help me to learn more?

(Other definitions for inheritance tax that I've seen before include "Levy on late distribution" , "Levy on dead person's estate" .)

I've seen this clue in The Independent.
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