This "double taxation" argument has nothing to do with fairness. It's rules lawyering, not ethical reasoning. It also ignores the fact that money is usually taxed when it changes hands - income tax, sales tax, etc. Yes, again and again and again. The one notable exception - which the article even mentions - is certain kinds of inheritance. Thanks to the basis step-up, a lot of wealth has evaded the kind of taxation that every other kind of transfer typically incurs.

> Especially when we see how inefficient the government is at spending money for the public good.

Pure political cant, unrelated to the matter at hand and particularly to any issue of fairness. It does, however, underscore the ideological motivation behind an otherwise ridiculous argument.