[Aunche]

You can make an argument that any tax isn't fair. Why should you have to pay a sales tax on money you already paid income taxes for? Why should a company pay a payroll tax to pay their employees?

What really matters is the economic consequences of these taxes. For example, you can't make sales tax too high because it discourages people from buying things and hurts poor people disproportionately. There isn't much of a economic downside to taxing large gifts. Sometimes taxing an inheritance runs the risk of closing a family owned farm or business.