Why? What is the taxation level where the government is automatically authoritarian? 99%? 90%? 80%?
You can't just assert things and then not provide a causal chain.
What makes double taxation an unmitigated evil? Sales taxes are double taxes, as are taxes on corporate dividends. Yet I don't hear people railing about how they're symptomatic of an authoritarian regime.
> Another would be that taxing inheritance destroys capital base, which no society really wants.
How does it "destroy" capital base? Redistribution of wealth does not equal destruction of wealth.
I agree that many governments do manage their capital poorly. Instead of having government hold on to the capital, I'd say we should collect all estate taxes and channel them into an annual basic income for all citizens. Let the living decide how to use the money.
> p.s.: How is me remarking that you have poorly thought out positions an ad-hominem?
It's not attacking the merits of the argument but instead the thinking of the arguer. I have actually thought about this quite a bit.