What is the advantage of increasing taxes or taxing the same dollar more than once?
Capital Gains are dollars earned from investing dollars that have already been taxed when they were earned the first time.
Inheritance Tax is a tax on money that was already taxed when the dead person earned it in the first place.
Increasing Tax Rates takes capital out of the economy that would have either been saved, spent or invested. In any of these cases it generates a greater economy. Once it's taxed the dollars taken as a tax have a value is less than half of what it was if left in the Private Sector.