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Whenever I hear the against arguments they are always in emotional terms, "they get free money that they did not work for!".
This is something that one, obviously, cannot know. Many/most young people help their parents in family endeavors, support them in many ways; both tangible and intangible. The same is true for spouses.
It smacks of envy, greed & malice. "I'm not getting a big inheritance, so no one should..." or "we should all get a piece of that"... sour grapes.
I am for either/or. Tax us when we get it or when we spend it, that's it, and only one percentage for all, across the board... no games.
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