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>It was earned by you and the tax was paid when the money was earned. Why should you be taxed again when you die?

Well, taxing me when I'm dying won't hurt me, will it?
(Sorry, couldn't resist that)
Money in circulation is taxed every time it changes hands.
I pay tax on my income, and then pay sales tax again when I buy something with it.
The merchant who sold it to me pays income tax on that money and the cycle starts all over... ad infinitum.
In that scenario, in addition to exchanging the money and supporting the community at large by paying their taxes, the participants - or at least one hopes so - used their talents to add something of value to the community at large.

People receiving inherited wealth have contributed nothing, just as people receiving welfare have added no value.