But to your point, a gift tax also stops people from “gifting” their gardener and avoiding taxes on both ends.
I stipulated that it is the SAME money. In both cases, it has "already been taxed" by the person spending the money. Yet in one case, the person receiving the money pays taxes, in the other, they do not.
So i would argue they aren’t the same.
But to your point, a gift tax also stops people from “gifting” their gardener and avoiding taxes on both ends.