Dividend income is taxed. This income was already taxed as corporate income, and is then taxed again as dividend income.
The estate tax is also taxing wealth that was already taxed when it was earned.
-PJ
I agree that income and wealth can be taxed multiple times as the income or wealth takes on different forms. However in this case the mandate itself is considered a tax, that is the insurance plan is not JUST insurance or taxable income, it IS a tax.
This would be like assessing individuals an additional tax based on the tax that they already pay.